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Kesinambungan Tema
Theme Continuity
TIME
TO RISE
2025
Laporan Tahunan
Annual Report
Tahun 2025 menjadi periode yang penuh The year 2025 became a period full of challenges
tantangan bagi PT Bank Ina Perdana Tbk, di for PT Bank Ina Perdana Tbk, where industry
mana dinamika industri dan tekanan terhadap dynamics and pressure on asset quality also
kualitas aset turut memengaruhi kinerja keuangan influenced the Company’s financial performance.
Perseroan. Kondisi ini menjadi refleksi penting This condition became an important reflection for
bagi Bank untuk melakukan evaluasi menyeluruh the Bank to carry out a comprehensive evaluation
serta memperkuat fondasi bisnis secara and to strengthen its business foundation in
lebih prudent dan berkelanjutan. Semangat a more prudent and sustainable manner. The spirit
Time to Rise dimaknai sebagai momentum of Time to Rise is interpreted as a momentum of
kebangkitan yang terukur, melalui penataan measured recovery, through the reorganization
kembali strategi, penguatan manajemen risiko, of strategy, strengthening of risk management,
serta peningkatan kualitas operasional dan tata as well as improvement of operational quality
kelola. Bank memfokuskan langkah pada upaya and governance. The Bank focuses its steps on
perbaikan kinerja secara bertahap dengan tetap efforts to gradually improve performance while
mengedepankan prinsip kehati-hatian dan disiplin still prioritizing the principles of prudence and
dalam pengelolaan usaha. Sejalan dengan itu, Bank discipline in managing its business. In line with
terus menjaga arah transformasi jangka panjang that, the Bank continues to maintain the direction
dengan mengedepankan praktik keberlanjutan of long-term transformation by prioritizing
dalam setiap aspek operasional, sehingga mampu sustainability practices in every aspect of its
membangun kembali kinerja yang lebih sehat serta operations, so that it is able to rebuild a healthier
menciptakan pertumbuhan yang lebih berkualitas performance and create growth that is more
dan berkelanjutan. quality and sustainable.
Laporan Tahunan 2025 Annual Report 1 PT Bank Ina Perdana Tbk
Page 4
ADVANCING TOGETHER,
DRIVING COLLABORATIVE GROWTH
Pada tahun 2024, PT Bank Ina Perdana Tbk secara In 2024, PT Bank Ina Perdana Tbk actively
aktif memperkuat semangat kebersamaan dan strengthened the spirit of togetherness
sinergi sebagai fondasi utama bagi kemajuan and synergy as the main foundation for
perusahaan. Bank terus mendorong kolaborasi the company’s progress. The Bank continued
to promote cross-unit collaboration, optimize
lintas unit, mengoptimalkan teknologi digital,
digital technology, and expand its service
serta memperluas jaringan layanan guna
network to support inclusive growth. In
mendukung pertumbuhan yang inklusif. Selain
addition to focusing on innovation and
bertumpu pada inovasi dan strategi internal, internal strategies, the Bank also strengthened
Bank juga mempererat hubungan dengan its relationships with customers, business
nasabah, mitra bisnis, regulator, dan seluruh partners, regulators, and all stakeholders.
pemangku kepentingan.
2024 Pendekatan kolaboratif dalam menciptakan
nilai jangka panjang ini selaras dengan prinsip
This collaborative approach to creating
long-term value aligns with environmental,
environmental, social, and governance (ESG). social, and governance (ESG) principles.
Through solid cooperation, Bank INA promotes
Melalui kerja sama yang solid, Bank INA
various sustainable initiatives, such as financial
mendorong berbagai inisiatif berkelanjutan,
literacy, inclusive services, responsible digital
seperti literasi keuangan, layanan inklusif,
transformation, and transparent governance.
transformasi digital yang bertanggung jawab, By prioritizing collaboration and shared growth,
serta tata kelola yang transparan. Dengan the Bank further affirms its commitment to
mengedepankan kolaborasi dan pertumbuhan becoming a hybrid bank that is adaptive,
bersama, Bank semakin mempertegas operates with integrity, and delivers a positive
komitmen untuk menjadi bank hybrid yang impact on the national financial ecosystem.
adaptif, berintegritas, dan memberikan dampak
positif bagi ekosistem keuangan nasional.
Sanggahan dan Batasan Tanggung Jawab
Disclaimer and Limitation of Liability
Laporan Tahunan 2025 PT Bank Ina Perdana Tbk (yang The 2025 Annual Report of PT Bank Ina Perdana Tbk (hereinafter
selanjutnya disebut “Bank INA” atau “Bank”) disusun berdasarkan referred to as “Bank INA” or the “Bank”) was prepared based on
Peraturan Otoritas Jasa Keuangan No. 29/POJK.04/2016 Financial Services Authority Regulation No. 29/POJK.04/2016
tentang Laporan Tahunan Emiten atau Perusahaan Publik on Annual Reports of Issuers or Public Companies and Financial
serta Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017 Services Authority Regulation No. 51/POJK.03/2017 on
tentang Penerapan Keuangan Berkelanjutan bagi Lembaga the Implementation of Sustainable Finance for Financial
Jasa Keuangan, Emiten, dan Perusahaan Publik. Muatan konten Services Institutions, Issuers and Public Companies.
laporan ini sesuai dengan Surat Edaran Otoritas Jasa Keuangan The content of this report is in accordance with the Financial
No. 16/SEOJK.04/2021 tentang Bentuk dan Isi Laporan Tahunan Services Authority Circular No. 16/SEOJK.04/2021 on the Form
Emiten atau Perusahaan Publik. and Content of Annual Reports of Issuers or Public Companies.
Laporan ini memuat informasi terkait prinsip-prinsip keberlanjutan This report contains information regarding the sustainability
dalam seluruh aspek bisnis yang dijalankan serta kinerja ekonomi, principles in all aspects of business carried out as well as
sosial, dan lingkungan Bank selama periode 1 Januari 2025 the economic, social, and environmental performance of
hingga 31 Desember 2025, disertai dengan perbandingan kinerja the Bank during the period of January 1, 2025, to December 31,
tahun-tahun sebelumnya. Selain itu, Laporan Tahunan ini juga 2025, accompanied by a comparison of previous years’
menyajikan informasi terkait proyeksi kerja Bank di tahun performance. This Annual Report also presents information
selanjutnya yang disusun berdasarkan pernyataan-pernyataan related to the Bank’s work projections in the following year
prospektif dan berbagai asumsi mengenai kondisi mendatang which are prepared based on prospective statements and
PT Bank Ina Perdana Tbk 2 Laporan Tahunan 2025 Annual Report
Page 5
NAVIGATING SUSTAINABLE GROWTH THROUGH DIGITAL
INNOVATION AND CUSTOMER ENGAGEMENT EXCELLENCE
PT Bank Ina Perdana Tbk terus berupaya untuk PT Bank Ina Perdana Tbk consistently
mengembangkan bisnis yang sustainable develops a sustainable business through
melalui berbagai inovasi, solusi, dan produk various innovations, solutions, and digital
digital yang didukung layanan nasabah products, which are supported by excellent
and reliable customer services. Bank INA made
yang prima dan andal. Bank INA melakukan
an innovative breakthrough, marked by the
terobosan yang inovatif ditandai dengan
launching of Bina Digital Services, including
peluncuran Layanan Bina Digital, termasuk
Bina Digital Loans. Furthermore, Bank INA also
Pinjaman Digital Bina. Selain itu, Bank INA constantly encourages its operational and
juga terus mendorong pertumbuhan kinerja financial performance growth, especially in
operasional dan keuangan Bank, terutama lending to MSME and commercial segments.
pada penyaluran kredit di segmen UMKM dan
komersial.
2023
Bank, serta lingkungan bisnis yang terkait, sehingga dapat various assumptions regarding the Bank’s future condition,
mengakibatkan perkembangan aktual secara material berbeda as well as the related business environment, which may result
dari yang dilaporkan. Oleh karena itu, Bank mengimbau agar in actual developments that are materially different from those
pemangku kepentingan dapat menggunakan informasi tersebut reported. Therefore, the Bank urges stakeholders to use this
secara bijak dalam pengambilan keputusan. information wisely in making decisions.
Untuk memperoleh informasi lebih lanjut mengenai laporan ini beserta isi yang tercantum di dalamnya,dapat menghubungi:
To obtain further information regarding this report and it content, please contact:
Adhiputra Tanoyo Gedung Ariobimo Sentral +62 21 252 5678
Lantai / Floor 10
Jl. H.R. Rasuna Said Blok X-2 Kav. 5 +62 21 252 5025
Sekretaris Perusahaan
Corporate Secretary Jakarta Selatan 12950 corp_sec@bankina.co.id
www.bankina.co.id
Laporan Tahunan 2025 Annual Report 3 PT Bank Ina Perdana Tbk
Page 6
Daftar Isi
Table of Contents
1 Kesinambungan Tema | Theme Continuity 104 Profil Komite Pemantau Risiko | Profile of
Risk Monitoring Committee
2 Sanggahan dan Batasan Tanggung Jawab |
Disclaimer and Limitation of Liability 106 Komposisi Pemegang Saham | Composition of
Shareholders
4 Daftar Isi | Table of Contents 108 Pemegang Saham Pengendali dan
6 Identitas Perusahaan | Company Identity Pemegang Saham Pengendali Terakhir | Controlling and
8 Pencapaian Kinerja 2025 | 2025 Performance Ultimate Shareholder
Achievements 111 Kronologi Penerbitan Saham | Chronology of Share
10 Komitmen Keberlanjutan | Sustainability Commitment Issuance
11 Strategi Keberlanjutan | Sustainability Strategy 111 Kronologi Penerbitan Efek Lainnya | Chronology of
Other Securities Issuance
18 Penentuan Isi dan Topik Material | Determination of
Content and Material Topics 112 Entitas Anak, Perusahaan Asosiasi, dan Perusahaan
Ventura | Subsidiaries, Associate Companies, and Venture
Companies
112 Struktur Grup | Group Structure
Kilas Kinerja 2025 112 Akuntan Publik | Public Accountant
2025 Performance Highlights 113 Lembaga dan Profesi Penunjang Pasar Modal |
28 Capital Market Supporting Institutions and Professions
Ikhtisar Kinerja Keberlanjutan | Sustainability Performance
Highlights 115 Informasi pada Situs Web Bank | Information on
31 the Bank’s Website
Ikhtisar Saham | Share Highlights
32 116 Wilayah Operasional dan Jaringan | Operational Area
Ikhtisar Obligasi | Bonds Highlights
and Network
33 Peristiwa Penting | Significant Events 119 Pendidikan dan Pelatihan Organ Tata Kelola Perusahaan |
36 Penghargaan dan Sertifikasi | Awards and Certifications Education and Training of Corporate Governance Organs
39 Keanggotaan Asosiasi | Association Membership
Analisis dan Pembahasan Manajemen
Laporan Manajemen Management Discussion and Analysis
Management Report
128 Tinjauan Makroekonomi Global dan Nasional | Global and
42 Laporan Dewan Komisaris | Report of the Board of National Macroeconomic Overview
Commissioners 130 Tinjauan Industri Perbankan Nasional | Overview of
50 Laporan Direksi | Report of the Board of Directors the National Banking Industry
63 Tanggung Jawab Laporan Tahunan | Annual Report 131 Tinjauan Operasi per Segmen Usaha | Operational
Responsibility Overview by Business Segment
136 Aspek Pemasaran | Marketing Aspect
138 Tinjauan Keuangan | Financial Overview
Profil Perusahaan 138 Laporan Laba Rugi dan Penghasilan Komprehensif Lain |
Statements of Profit and Loss and Other Comprehensive
Company Profile
Income
68 Riwayat Singkat | Brief History 143 Laporan Posisi Keuangan | Statement of Financial
70 Position
Jejak Langkah | Milestones
72 Visi dan Misi | Vision and Mission
150 Laporan Arus Kas | Statements of Cash Flows
72 Nilai Dasar Perusahaan | Corporate Values
152 Kemampuan Membayar Utang | Debt Service Ability
74 Bidang Usaha | Field of Business
152 Kolektibilitas Aset Produktif | Earning Asset Collectability
76 Produk dan Jasa | Products and Services
153 Rentabilitas | Profitability
84 Struktur Organisasi | Organizational Structure
153 Struktur Modal | Capital Structure
86 Profil Dewan Komisaris | Profile of the Board of
155 Komitmen dan Kontinjensi | Commitments and
Contingencies
Commissioners
89 Profil Direksi | Profile of the Board of Directors
155 Komitmen Material untuk Investasi Barang Modal |
Material Commitments for Capital Goods Investment
95 Profil Pejabat Eksekutif | Profile of Executive Officers
101 Profil Komite Audit | Profile of Audit Committee
102 Profil Komite Remunerasi dan Nominasi | Profile of
Remuneration and Nomination Committee
PT Bank Ina Perdana Tbk 4 Laporan Tahunan 2025 Annual Report
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156 Informasi Material Mengenai Investasi, Ekspansi, 263 Struktur dan Hubungan GCG | GCG Structure and
Divestasi, Penggabungan/Peleburan Usaha, Akuisisi, Relationship
atau Restrukturisasi Utang/Modal | Information on 265 Rapat Umum Pemegang Saham | General Meeting of
Material Transaction Pertaining to Investment, Expansion, Shareholders
Divestment, Business Merger/Consolidation, Acquisition,
Debt/Capital Restructuring 277 Dewan Komisaris | Board of Commissioners
156 Informasi Transaksi Material yang Mengandung Benturan 283 Direksi | Board of Directors
Kepentingan dan/atau Transaksi dengan Pihak Afiliasi | 293 Transparansi Informasi tentang Dewan Komisaris dan
Information on Material Transactions Involving Conflicts Direksi | Transparency of Information of the Board of
of Interest and Transactions with Affiliated Parties Commissioners and Board of Directors
156 Kebijakan Mekanisme Review atas Transaksi dan 304 Komite Pendukung Dewan Komisaris | Board of
Pemenuhan Peraturan dan Ketentuan Terkait | Policy on Commissioners Supporting Committee
Transaction Review Mechanism and Compliance with
317 Komite Pendukung Direksi | Board of Directors Supporting
Related Rules and Regulations
Committee
157 Informasi dan Fakta Material yang Terjadi Setelah Tanggal
332 Sekretaris Perusahaan | Corporate Secretary
Laporan Akuntan | Information and Material Facts that
Occur After the Balance Sheet Date 334 Divisi Internal Audit | Internal Audit Division
157 Perbandingan Target dan Realisasi 2025 | 337 Sistem Pengendalian Internal | Internal Control System
Comparison between Target and Realization 2025 341 Manajemen Risiko | Risk Management
157 Nilai Ekonomi Langsung yang Dihasilkan dan 346 Fungsi Kepatuhan | Compliance Function
Didistribusikan | Direct Economic Value Generated and
357 Perkara Penting | Significant Cases
Distributed
158 359 Sanksi Administratif | Administrative Sanctions
Kebijakan dan Pembagian Dividen | Dividend Policy and
Distribution 360 Akses Informasi dan Data | Access to Information and Data
158 Realisasi Penggunaan Dana Hasil Penawaran Umum | 362 Kode Etik | Code of Conducts
Realization of the Use of Public Offering Proceeds 364 Program Anti-Pencucian Uang, Pencegahan Pendanaan
159 Prospek Usaha 2026 | 2026 Business Outlook Terorisme, dan Pencegahan Pendanaan Proliferasi Senjata
160 Pemusnah Massal | Anti-Money Laundering,
Proyeksi Tahun 2026 | 2026 Projections
Counter-Terrorist Financing, and Counter-Proliferation
161 Perubahan Kebijakan Akuntansi | Amendments to Financing of Weapons of Mass Destruction
Accounting Policies
365 Strategi Anti-Fraud | Anti-Fraud Strategy
161 Perubahan Peraturan Perundang-Undangan yang
367 Sistem Pelaporan Pelanggaran | Whistleblowing System
Berpengaruh Signifikan terhadap Bank | Amendments to
Laws and Regulations that Significantly Affect the Bank 369 Transparansi Kondisi Keuangan dan Non-Keuangan Bank |
162 Transparency of the Bank’s Financial and Non-Financial
Penentuan Suku Bunga Dasar Kredit | Determining the
Conditions
Prime Lending Rate
162 370 Pengungkapan Aspek Lainnya | Disclosure of Other
Informasi Kelangsungan Usaha | Information on Business
Aspects
Continuity
374 Transparansi Praktik Bad Governance | Bad Governance
Practice Transparency
Tinjauan Pendukung Bisnis
Business Support Overview
Keberlanjutan Sosial dan Lingkungan
Social and Environmental Sustainability
166 Sumber Daya Manusia | Human Resources
378 Tata Kelola Keberlanjutan | Sustainability Governance
174 Teknologi Informasi | Information Technology
386 Keberlanjutan Pengembangan Sosial | Sustainability of
179 Permodalan dan Praktik Manajemen Risiko | Social Development
Capital and Risk Management Practices
405 Kepedulian terhadap Lingkungan Hidup | Concern for
the Environment
412 Tanggapan terhadap Umpan Balik Tahun Sebelumnya |
Tata Kelola Perusahaan Response to Previous Year’s Feedback
Corporate Governance 413 Lembar Umpan Balik | Feedback Form
415 Indeks Pengungkapan Kriteria Peraturan Otoritas Jasa
248 Komitmen dan Tujuan Penerapan Good Corporate
Keuangan No. 51/POJK.03/2017 | Criteria Disclosure
Governance | Commitment to and Purpose of Good
Index of POJK No. 51/POJK.03/2017
Corporate Governance Implementation
418 Daftar Pengungkapan Sesuai Pelaporan ESG Metrik |
248 Dasar Penerapan GCG | Basis of GCG Implementation
Disclosure List According to ESG Metric Reporting
251 Penerapan Prinsip GCG | Implementation of GCG Principles
252 Peningkatan Kualitas Penerapan GCG | Improvement of
GCG Implementation Quality
253 Penilaian Penerapan GCG | Assessment of GCG
Laporan Keuangan
Implementation Financial Statements
257 Penilaian Tingkat Kesehatan Bank | Assessment of
Bank Soundness Level
258 Penerapan Pedoman Tata Kelola Perusahaan Terbuka |
Implementation of Public Company Governance Guidelines
Laporan Tahunan 2025 Annual Report 5 PT Bank Ina Perdana Tbk
Page 8
Identitas Perusahaan
Company Identity
Nama Perusahaan Bidang Usaha Tanggal Pendirian
Company Name Line of Business Date of Establishment
Jasa Perbankan 9 Februari 1990
PT Bank Ina Perdana Tbk Banking Services February 9, 1990
Dasar Hukum Pendirian
Legal Basis of Establishment
• Akta Pendirian No. 32 tanggal 9 Februari 1990 Notaris Winnie • Deed of Establishment No. 32 dated February 9, 1990 made
Hadiprodjo, SH, pengganti Notaris Kartini Muljadi, SH; dan before Notary Winnie Hadiprodjo, SH, in lieu of Notary Kartini
Muljadi, SH; and
• Pengesahan Menteri Kehakiman atas Akta Pendirian • Ratification of the Minister of Justice on the Deed of
No. C2-3639HT.01.01.Th.90 tanggal 23 Juni 1990. Establishment No. C2-3639HT.01.01.Th.90 dated June 23, 1990.
Anggaran Dasar dan Perubahan Terakhir
Articles of Association and the Latest Amendments
• Akta Pernyataan Keputusan Sirkuler Pemegang Saham • Deed of Shareholders Circular Resolutions No. 31 dated
No. 31 tanggal 9 September 2013. Pengesahan Menteri September 9, 2013. Ratification of the Minister of Law and
Hukum dan HAM atas Perubahan Anggaran Dasar Human Rights on the Amendments to Articles of Association
No. AHU-49437. AH.01.02.Tahun 2013 tanggal No. AHU-49437. AH.01.02.Tahun 2013 dated September 23, 2013;
23 September 2013;
• Akta Pernyataan Keputusan Rapat Dewan Komisaris No. 23 • Deed of Board of Commissioners’ Meeting Decision No. 23
tanggal 3 Mei 2017. Pemberitahuan Menteri Hukum dan HAM dated May 3, 2017. Notification of the Minister of Law and
atas Perubahan Anggaran Dasar No. AHU-AH.01.03-0133241 Human Rights on the Amendments to Articles of Association
dan No. AHU-AH.01.03-0133242 tanggal 4 Mei 2017; No. AHU-AH.01.03-0133241 and No. AHU-AH.01.03-0133242
dated May 4, 2017;
• Akta Pernyataan Keputusan Rapat No. 107 tanggal • Deed of Meeting Decisions No. 107 dated May 25,
25 Mei 2018. Pemberitahuan Menteri Hukum dan HAM atas 2018. Notification of the Minister of Law and Human
Perubahan Anggaran Dasar No. AHU-AH.01.03-0210460 Rights on the Amendments to Articles of Association
tanggal 30 Mei 2018; No. AHU-AH.01.03-0210460 dated May 30, 2018;
• Akta Berita Acara Rapat Umum Pemegang Saham Tahunan • Deed of Minutes of Annual General Meeting of Shareholders
No. 14 Tanggal 10 Mei 2019. Persetujuan Menteri Hukum No. 14 dated May 10, 2019. Approval of the Minister of
dan HAM atas Perubahan Anggaran Dasar Law and Human Rights for the Amendments to Articles of
No. AHU-0028598.AH.01.02.Tahun 2019 dan Association No. AHU-0028598.AH.01.02.Tahun 2019 and
No. AHU-AH.01.03-0279644 tanggal 24 Mei 2019; No. AHU-AH.01.03- 0279644 dated May 24, 2019;
• Akta Berita Acara Rapat Umum Pemegang Saham Tahunan • Deed of Minutes of Annual General Meeting of Shareholders
No. 04 Tanggal 5 Juni 2020. Pemberitahuan Menteri No. 04 dated June 5, 2020. Notification of Minister of Law
Hukum dan HAM atas Perubahan Anggaran Dasar Human Rights on the Amendments to Articles of Association
No. AHU-AH.01.03-0272194 tanggal 2 Juli 2020; No. AHU-AH.01.03-0272194 dated July 2, 2020;
• Akta Berita Acara Rapat Umum Pemegang Saham Luar • Deed of Minutes of Extraordinary General Meeting of
Biasa No. 11 tanggal 9 Desember 2020. Pemberitahuan Shareholders No. 11 dated December 9, 2020. Notification of
Menteri Hukum dan HAM atas Perubahan Anggaran Dasar the Minister of Law and Human Rights on the Amendments
No. AHU-AH.01.03-0001208 tanggal 5 Januari 2021; to Articles of Association No. AHU-AH.01.03-0001208 dated
January 5, 2021;
• Akta Berita Acara Rapat Umum Pemegang Saham Tahunan • Deed of Minutes of Annual General Meeting of Shareholders
No. 06 tanggal 16 Juni 2021; No. 06 dated June 16, 2021;
• Akta Berita Acara Rapat Umum Pemegang Saham Luar Biasa • Deed of Minutes of Extraordinary General Meeting of
No. 07 tanggal 16 Juni 2021. Persetujuan Menteri Shareholders No. 07 dated June 16, 2021. Approval of
Hukum dan HAM atas Perubahan Anggaran Dasar the Minister of Law and Human Rights on the Amendments to
No. AHU-0039199.AH.01.02. Tahun 2021 tanggal Articles of Association No. AHU-0039199.AH.01.02.Tahun 2021
10 Juli 2021. Pemberitahuan Menteri Hukum dan HAM atas dated July 10, 2021. Notification of the Minister of Law and
Perubahan Anggaran Dasar No. AHU-AH.01.03-0427328 dan Human Rights on the Amendments to Articles of Association
No. AHU-AH.01.03-0427329 tanggal 10 Juli 2021; No. AHU-AH.01.03-0427328 and No. AHU-AH.01.03-0427329
dated July 10, 2021;
• Akta Pernyataan Keputusan Rapat No. 60 tanggal 22 Juni • Deed of Meeting Decisions No. 60 dated June 22, 2022.
2022. Persetujuan Menteri Hukum dan HAM atas Perubahan Approval of the Minister of Law and Human Rights on
Anggaran Dasar No. AHU-0042466.AH.01.02.Tahun 2022 the Amendments to Articles of Association No. AHU-0042466.
tanggal 22 Juni 2022; AH.01.02.Tahun 2022 dated June 22, 2022;
• Akta Berita Acara Rapat Umum Pemegang Saham Luar Biasa • Deed of Minutes of Extraordinary General Meeting of
No. 13 tanggal 19 Mei 2023; Shareholders No. 13 dated May 19, 2023;
• Akta Pernyataan Keputusan Rapat Umum Pemegang • Deed of Extraordinary General Meeting of Shareholders
Saham Luar Biasa No. 22 tanggal 14 Juni 2023. Persetujuan No. 22 dated June 14, 2023. Approval of the Minister of Law and
Menteri Hukum dan HAM atas Perubahan Anggaran Dasar Human Rights on the Amendment to Articles of Association
No. AHU-0111267.AH.01.11Tahun 2023 tanggal 15 Juni 2023; No. AHU-0111267.AH.01.11.Tahun 2023 dated June 15, 2023;
• Akta Pernyataan Keputusan Rapat Umum Pemegang • Deed of Statement of Resolution of the Extraordinary
Saham Luar Biasa No. 28 tanggal 20 Juni 2024. Persetujuan General Meeting of Shareholders No. 28 dated
Menteri Hukum dan HAM atas Perubahan Anggaran Dasar 20 June 2024. Approval from the Minister of Law and Human
No. AHU-0138566.AH.01.11Tahun 2024 tanggal 10 Juli 2024. Rights for the Amendment to the Articles of Association
No. AHU-0138566.AH.01.11.Tahun2024 dated 10 July 2024.
PT Bank Ina Perdana Tbk 6 Laporan Tahunan 2025 Annual Report
Page 9
Surat Izin Sebagai Bank Umum Modal Dasar
License as Commercial Authorized Capital
Bank Surat Izin Usaha Perdagangan (SIUP) Menteri Keuangan
No. 524/KMK.013/1991 tanggal 3 Juni 1991.
Rp
2.000.000.000.000,-
Trade Business License (SIUP) of the Minister of Finance
No. 524/KMK.013/1991 dated June 3, 1991.
Modal Ditempatkan dan Disetor Penuh Jumlah Karyawan
Issued and Fully Paid Capital Total Employees
Rp
613.471.666.500,-
1.235 karyawan per Desember 2025, termasuk
alih daya.
employees as of December 2025, including
outsourced employees.
Jaringan ATM
ATM Network
Tanggal Pencatatan Saham
75 mesin ATM
ATM machines
Share Listing Date
16 Januari 2014
January 16, 2014
Nama Bursa
Stock Exchange Name
Bursa Efek Indonesia Indonesian Dasar Hukum Penyesuaian Nama
Legal Basis for Name Adjustment
Stock Exchange
Akta No. 79 tanggal 22 Mei 1990
Deed No. 79 dated May 22, 1990
Kode Saham
Ticker Code
BINA
Kepemilikan
Shareholding
Pemegang Saham
Shareholders 20,64% 22,83%
PT Indolife Pensiontama
PT Samudra Biru
9,67%
UOB Kay Hian Pte Ltd
PT Gaya Hidup Masa Kini 18,16%
DBS Bank Ltd S/A LTSL as Trustee of NS Financial Fund 11,84%
Masyarakat / Public
16,86%
Alamat Kantor Pusat [POJK51-C.2]
Head Office Address
Gedung Ariobimo Sentral Bank Ina bankinaperdana
Mezzanine Floor
Jl. H.R. Rasuna Said Blok X-2 Kav. 5
Jakarta Selatan 12950
+62 21 252 5678
+62 21 252 5025 Jaringan Kantor
Office Network
1500738 1 Kantor Pusat 31 Kantor Cabang Pembantu
Head Office Sub-Branch Offices
corp_sec@bankina.co.id
21 Kantor Cabang 7 Kantor Fungsional
Branch Offices Functional Office
www.bankina.co.id
Laporan Tahunan 2025 Annual Report 7 PT Bank Ina Perdana Tbk
Page 10
Pencapaian Kinerja 2025
2025 Performance Achievements
Aset Dana Pihak Ketiga Ekuitas
Assets Third-Party Funds Equity
Rp
31.298,23 Rp
27.259,68 Rp
3.309,82
miliar / billion miliar / billion miliar / billion
28,08% 35,44% 8,39%
Kredit yang Diberikan – Kotor
Loans Given - Gross
2025
Rp
15.263,45
miliar / billion
16,07%
PT Bank Ina Perdana Tbk 8 Laporan Tahunan 2025 Annual Report
Page 11
Rasio KPMM
CAR Ratio
19,30%
5,77%
Inovasi 2025
2025 Innovation
Investasi Emas (di Aplikasi Binadigital)
Gold Investment (in the Binadigital Application)
Laporan Tahunan 2025 Annual Report 9 PT Bank Ina Perdana Tbk
Page 12
Komitmen Keberlanjutan
Sustainability Commitment
Keberlanjutan menjadi landasan utama bagi Bank INA dalam Sustainability is the main foundation for Bank INA in creating
menciptakan nilai jangka panjang sekaligus memperkuat long-term values while strengthening its business resilience.
ketahanan bisnis. Komitmen ini tidak semata-mata dipandang This commitment is considered as more than just a regulatory
sebagai kewajiban regulasi, tetapi sebagai strategi yang obligation but as a strategy that provides tangible benefits
memberikan manfaat nyata bagi nasabah, masyarakat, dan for the customers, society, and environment. By considering
lingkungan. Dengan menempatkan keberlanjutan sebagai sustainability as a strategic opportunity, the Bank is striving to
peluang strategis, Bank berupaya membangun hubungan build a stronger relationships with all stakeholders, as well as
yang lebih kuat dengan seluruh pemangku kepentingan ensuring positive contributions to sustainable development.
serta memastikan kontribusi positif terhadap pembangunan
berkelanjutan.
Komitmen tersebut dijalankan melalui serangkaian program The commitment is implemented through series of Social
Tanggung Jawab Sosial dan Lingkungan (TJSL) yang and Environmental Responsibility (TJSL) programs, which are
dikembangkan berdasarkan 4 pilar, yaitu pengembangan sosial developed based on 4 pillars, namely social and community
kemasyarakatan, kepedulian terhadap lingkungan, penyediaan development, care for the environment, provision of optimum
layanan yang optimal bagi nasabah, serta perlindungan services for the customers, as well as employment protection,
ketenagakerjaan, kesehatan, dan keselamatan kerja. Seluruh occupational health and safety. All of these initiatives are
inisiatif dirancang dan dilaksanakan berdasarkan Standar designed and implemented based on the Standard Operating
Operasional Prosedur (SOP) No. 092 tahun 2016 untuk Procedure (SOP) No. 092 of 2016 to ensure a consistent and
menjamin konsistensi dan tata kelola yang baik. good governance.
Sepanjang tahun 2025, strategi keberlanjutan Bank INA Throughout 2025, Bank INA’s sustainability strategy was
difokuskan pada 3 pilar utama. Pertama, Bank melakukan focused on 3 main pillars. First, the Bank expanded its financing
ekspansi portofolio pembiayaan pada segmen ritel (UMKM) dan portfolio in the retail (MSME) and commercial segments
komersial guna mengeskalasi aktivitas ekonomi yang produktif, to scale productive, inclusive, and sustainable economic
inklusif, serta berkelanjutan. Kedua, mengakselerasi transformasi activities. Second, accelerating digital transformation through
digital melalui pengembangan ekosistem terintegrasi dan the development of an integrated ecosystem and services
layanan berbasis Open Application Programming Interface based on Open Application Programming Interface (API) to
(API) untuk meningkatkan efisiensi operasional dan aksesibilitas improve operational efficiency and customer accessibility.
nasabah. Ketiga, Bank berkomitmen memitigasi dampak Third, the Bank is committed to mitigating environmental
lingkungan melalui optimalisasi operasional yang ramah impacts through environmentally friendly operational
lingkungan, termasuk efisiensi konsumsi kertas, air, dan energi optimization, including efficiency in the consumption of paper,
di seluruh unit kerja. water, and energy across all work units.
PT Bank Ina Perdana Tbk 10 Laporan Tahunan 2025 Annual Report
Page 13
Strategi Keberlanjutan
Sustainability Strategy
Bank INA berkomitmen untuk mengintegrasikan prinsip- Bank INA is committed to integrate the sustainability principles
prinsip keberlanjutan ke dalam seluruh kegiatan usahanya to all of its business activities by considering the long-term
dengan mempertimbangkan dampak jangka panjang terhadap impact on the environment, society, and national economy.
lingkungan, masyarakat, dan perekonomian nasional. Melalui With a structured sustainability strategy, the Bank strives to
strategi keberlanjutan yang terstruktur, Bank berupaya create a sustainable added values, support inclusive growth,
menciptakan nilai tambah yang berkesinambungan, mendorong as well as bringing tangible benefits for all of the stakeholders.
pertumbuhan inklusif, serta menghadirkan manfaat nyata bagi [POJK51-A.1]
seluruh pemangku kepentingan. [POJK51-A.1]
Sebagai wujud komitmen tersebut, Bank menyusun As a realization of the commitment, the Bank prepares
Rencana Aksi Keuangan Berkelanjutan (RAKB) yang menjadi the Sustainable Finance Action Plan (RAKB) as primary guideline
panduan utama dalam mengarahkan implementasi keuangan to direct the implementation of sustainable finance. The RAKB
berkelanjutan. Dokumen RAKB memuat arah strategis yang document outlines the strategic directions that includes:
mencakup:
1. Penguatan tata kelola berbasis kinerja dan prinsip 1. Strengthening of governance, based on performance and
kehati-hatian; prudential principles;
2. Pengembangan kompetensi sumber daya manusia yang 2. Developing human resources competency, in alignment
selaras dengan kebutuhan bisnis berkelanjutan; with the sustainable business needs;
3. Integrasi aspek sosial dan lingkungan ke dalam kerangka 3. Integrating social and environmental aspects into the risk
manajemen risiko; serta management framework, and
4. Peningkatan penyaluran pembiayaan kepada kegiatan dan 4. Improving the financing disbursement for environmentally
proyek ramah lingkungan. friendly projects and activities.
Bank INA telah menyampaikan RAKB periode 2025-2028 Bank INA has submitted the 2025-2028 RAKB to the Financial
kepada Otoritas Jasa Keuangan pada 4 Desember 2025 melalui Services Authority on December 4, 2025, through official
surat resmi No. OJK/DIR/196/1225 sebagai bentuk kepatuhan Letter No. OJK/DIR/196/1225 as a form of compliance and
dan dukungan terhadap agenda pengembangan keuangan support for sustainable finance development in Indonesia.
berkelanjutan di Indonesia.
Laporan Tahunan 2025 Annual Report 11 PT Bank Ina Perdana Tbk
Page 14
Prioritas Penerapan Keuangan Priorities of Sustainability Finance
Keberlanjutan Tahun 2026-2028 Implementation for 2026-2028
RAKB 2026 sebagai bagian dari RAKB 2024-2028 telah disusun The 2026 RAKB as part of the 2024-2028 RAKB has been
oleh Bank dengan uraian strategi dan kegiatan sebagai berikut. prepared by the Bank with the following strategy and activity
descriptions.
Indikator terkait dengan Pengembangan Produk dan/atau Jasa
Indicators related to Product and/or Service Development
Prioritas Bank INA dalam RAKB Sesuai Pasal 7 Peraturan
Otoritas Jasa Keuangan No. 51/POJK.03/2017
Strategi RAKB Bank INA untuk Menjawab Prioritas
Bank INA’s Priority in RAKB According to Article 7 of
Bank INA’s RAKB Strategy to Respond to Priorities
the Financial Services Authority Regulation
No. 51/POJK.03/2017
Program pembiayaan kredit mikro kepada kelompok usaha ritel Penyusunan RAKB akan digunakan Bank INA sebagai guideline dalam
member merah Indogrosir (UMKM) akan terus dikembangkan untuk peningkatan portofolio pembiayaan ritel (mikro, kecil, dan menengah)
bisa diterapkan terhadap rantai bisnis lain Group Salim maupun serta komersial (Non-UMKM) agar sejalan dengan penerangan keuangan
komersial (Non-UMKM) atau proyek yang sejalan dengan penerapan berkelanjutan secara bertahap sesuai prioritas Bank.
Kegiatan Usaha Berkelanjutan, penyaluran kredit dengan skema KUR
serta layanan perbankan Laku Pandai. Selain itu, skala pembiayaan Jumlah kredit kegiatan usaha berkelanjutan tahun 2026 adalah 25,04% dari
komersial tertentu akan diarahkan agar sesuai dengan semangat total kredit yang diberikan, terdiri dari:
kriteria dan kegiatan usaha berkelanjutan. Kredit UMKM : 12,45%
Kredit Non-UMKM : 12,95%
Microcredit financing programs to retail business groups of The preparation of the RAKB will be used by Bank INA as a guideline in
Indogrosir red members (MSMEs) will continue to be developed increasing the retail financing portfolio (micro, small, and medium) as well as
to be implemented in other business chains within the Salim Group commercial (Non-MSME) to align with sustainable finance implementation
as well as commercial (Non-MSME) or projects aligned with the gradually according to the Bank’s priorities.
implementation of Sustainable Business Activities, credit distribution
with KUR schemes and Laku Pandai banking services. In addition, Total loans for sustainable business activities in 2026 is 25.04% of total loans,
certain commercial financing scales will be directed to align with consisting of:
the spirit of sustainable business criteria and activities. MSME Loans : 12.45%
Non-MSME Loans : 12.95%
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless stated otherwise)
Jenis Kredit 2025 2026 2027 2028 Type of Loans
Total Kredit 15.263.447 16.123.006 18.343.431 20.920.930 Total Loans
Kredit UMKM 2.010.220 2.007.312 2.311.154 2.667.539 MSME Loans
Kredit Non-UMKM - KB 1.826.855 2.088.220 2.404.308 2.775.058 Non-MSME Loans - KB
Total Kredit-KB 3.837.075 4.095.532 4.715.462 5.442.597 Total Loans-KB
Total NPL-KB 275.166 423.611 487.732 562.941 Total NP-KB
Rasio NPL KB terhadap Total Kredit NPL-KB to Total Loans Ratio
1,80 2,63 2,66 2,69
(%) (%)
Pada tahun 2028, proporsi Surat Berharga yang termasuk In 2028, proportion of Securities included in the sustainable
dalam kategori keuangan berkelanjutan mencapai 2,48% dari finance category reached 2.48% of the Bank’s total Securities,
total Surat Berharga yang dimiliki Bank, yang diungkapkan as disclosed below.
sebagai berikut.
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless stated otherwise)
Aset Produktif (AP) 2025 2026 2027 2028 Earning Assets (AP)
Total Surat Berharga 10.200.867 7.027.270 7.455.777 7.669.828 Total Securities
Surat Berharga-KB 153.906 200.277 194.596 190.212 Securities-KB
Total Surat Berharga Total Securities
10.046.961 6.826.993 7.261.181 7.479.616
Non-KB Non-KB
Surat Berharga KB terhadap Total
1,51 2,85 2,61 2,48 Securities KB to Total Securities (%)
Surat Berharga (%)
PT Bank Ina Perdana Tbk 12 Laporan Tahunan 2025 Annual Report
Page 15
Adapun inisiatif keuangan berkelanjutan yang diterbitkan Whereas the sustainable finance initiatives published include
mencakup berbagai program dan produk, seperti penyaluran various programs and products, such as channeling funds for
dana untuk pengembangan UMKM berbasis digital serta produk digital-based MSME development and fund-raising products
penghimpunan dana yang mendukung ekonomi berkelanjutan, supporting sustainable economy, such as Green Untung
misalnya Tabungan Green Untung. Savings.
Prioritas Bank INA dalam RAKB Sesuai Pasal 7 Peraturan
Otoritas Jasa Keuangan No. 51/POJK.03/2017
Strategi RAKB Bank INA untuk Menjawab Prioritas
Bank INA’s Priority in RAKB According to Article 7 of Bank INA’s RAKB Strategy to Respond to Priorities
the Financial Services Authority Regulation
No. 51/POJK.03/2017
Pengembangan kapasitas internal. Mendukung program pelatihan RAKB yang diselenggarakan oleh Bank
Indonesia, Otoritas Jasa Keuangan, ataupun pihak eksternal lainnya di luar
Bank INA, termasuk penyediaan anggaran pelatihan.
Internal capacity development. Supporting the RAKB training program organized by Bank Indonesia, the
Financial Services Authority, or other external parties outside Bank INA,
including the provision of training budgets.
Jumlah karyawan yang mengikuti pelatihan terkait penerapan keuangan Meningkatkan partisipasi aktif karyawan dalam edukasi keuangan
berkelanjutan. berkelanjutan. Strategi ini dilakukan melalui pengikutsertaan perwakilan
manajemen dalam berbagai program pelatihan, seperti Sustainability
Accounting, Climate Risk Management, serta seminar strategis lainnya
yang diselenggarakan oleh regulator (Bank Indonesia/Otoritas Jasa
Keuangan) maupun lembaga eksternal profesional.
Number of employees attending the training regarding implementation Enhancing active employee participation in sustainable financial education.
of sustainable finance. This strategy is implemented through the participation of management
representatives in various training programs, such as Sustainability
Accounting, Climate Risk Management, and other strategic seminars
organized by regulators (Bank Indonesia/Financial Services Authority) as
well as professional external institutions.
Indikator Penyesuaian Organisasi, Manajemen Risiko, Tata Kelola, dan/atau Standar Operasional Prosedur (SOP)
Indicators of Organizational Adjustment, Risk Management, Governance, and/or Standard Operating
Procedures (SOP)
Prioritas Bank INA dalam RAKB Sesuai Pasal 7 Peraturan
Otoritas Jasa Keuangan No. 51/POJK.03/2017
Strategi RAKB Bank INA untuk Menjawab Prioritas
Bank INA’s Priority in RAKB According to Article 7 of Bank INA’s RAKB Strategy to Respond to Priorities
the Financial Services Authority Regulation No. 51/
POJK.03/2017
Penyesuaian organisasi, manajemen risiko, tata kelola, dan/atau SOP Melakukan:
Bank secara bertahap sesuai dengan prinsip penerapan keuangan • Pelaporan realisasi penerapan keuangan berkelanjutan untuk periode
berkelanjutan. tahun 2025.
• Sinkronisasi prinsip dan analisis manajemen risiko yang disesuaikan
dengan karakteristik produk serta profil eksposur risiko Bank.
• Mengintegrasikan prinsip keberlanjutan ke dalam proses penilaian kredit,
pengelolaan portofolio korporasi, penyusunan SOP, hingga pelaksanaan
due diligence.
Organizational adjustment, risk management, governance and/or Bank Conducting:
SOPs gradually according to the principles of sustainable finance • Reporting on the realization of sustainable finance implementation for
implementation. the 2025 period.
• Synchronization of principles and risk management analysis adjusted to
product characteristics and the Bank’s risk exposure profile.
• Integrating sustainability principles into credit assessment processes,
corporate portfolio management, SOP preparation, and due diligence
implementation.
Laporan Tahunan 2025 Annual Report 13 PT Bank Ina Perdana Tbk
Page 16
Rencana Aksi Keuangan Berkelanjutan
Sustainable Finance Action Plan
Tahun Target Kegiatan Prioritas Indikator Keberhasilan
Year Priority Activity Targets Success Indicator
2026 • Pengelolaan lingkungan internal yang ramah lingkungan hidup; • Ketersediaan produk-produk yang mensyaratkan adanya aspek
• Kebijakan dan manajemen risiko LST; perlindungan dari risiko LST/iklim;
• Meningkatkan pemberian fasilitas kredit kepada UMKM; • Kesesuaian antara target dan realisasi berdasarkan penilaian dari
• Pengembangan produk dan/atau jasa keuangan berkelanjutan, hasil audit internal; serta
misalnya melalui program pendanaan untuk mobil dan/atau • Disusun SOP mengenai integrasi risiko sosial, lingkungan
motor listrik dan pemasangan panel listrik; serta hidup, dan tata kelola ke dalam aktivitas bisnis pada program
• Berpartisipasi dalam program-program yang mendukung kredit/ pembiayaan sektor komersial.
pelestarian hidup.
• Environmentally friendly management of the internal • Availability of products that require protection from ESG/climate
environment; risks;
• ESG policy and risk management; • Conformity between target and realization based on internal
• Increasing credit facilities for MSME; audit assessment results; and
• Developing sustainable financial products and/or services, such • Preparing SOPs on the integration of social, environmental,
as financing programs for electric cars and/or motorcycles and and governance risks into business activities in commercial sector
solar panel installation; and credit/financing programs.
• Participating in programs that support environmental
conservation.
2027 • Mengembangkan program perkreditan dan pendanaan yang Pencapaian target dan realisasi berdasarkan penilaian dari hasil audit
mendukung pelestarian lingkungan hidup, dan memadankan internal.
dengan tata kelola Bank dan diintegrasikan dalam aktivitas bisnis
Bank;
• Mendukung program-program pengelolaan lingkungan internal
yang ramah lingkungan hidup; serta
• Meningkatkan pemberian fasilitas kredit kepada UMKM.
• Developing credit and financing programs that support The achievement of targets and realization are assessed based on
environmental conservation, aligning them with the Bank’s the results of the internal audit.
governance framework, and integrating them into its business
activities;
• Supporting internal environmental management programs that
are eco-friendly; and
• Increasing credit facilities for MSME.
2028 • Pengelolaan lingkungan internal yang ramah lingkungan hidup; • Peningkatan kesadaran debitur terhadap tanggung jawab sosial
• Terciptanya budaya kehati-hatian untuk aktivitas penghimpunan dan kelestarian lingkungan hidup; serta
dan penyaluran dana, mencakup mitigasi atas dampak sosial dan • Kesesuaian antara target dan realisasi berdasarkan penilaian dari
lingkungan hidup yang bersifat negatif dari proyek atau kegiatan hasil audit internal.
yang dibiayai;
• Meningkatkan pemberian fasilitas kredit kepada UMKM; serta
• Pengembangan produk dan/atau jasa keuangan berkelanjutan
melalui program pendanaan untuk mobil dan motor listrik.
• Implementation of eco-friendly internal environmental • Enhancement of debtor awareness regarding social responsibility
management; and environmental sustainability; and
• Establishment of a prudent culture in fund mobilization • Alignment of targets and realization based on assessments from
and distribution activities, including mitigation of negative social internal audit results.
and environmental impacts from financed projects or activities;
• Increasing credit facilities for MSME; and
• Development of sustainable financial products and/or services
through financing programs for electric cars and motorcycles.
Pencapaian RAKB Bank INA Tahun 2025 Bank INA’s RAKB Achievements in 2025
Bank secara berkelanjutan melakukan evaluasi terhadap The Bank continuously evaluating the achievement of RAKB to
pencapaian RAKB guna menilai efektivitas penerapan serta assess its implementation effectiveness and success rate in
tingkat keberhasilan dalam mencapai target keberlanjutan. achieving the sustainability targets. The realization of the 2025
Adapun realisasi RAKB Bank INA untuk tahun 2025 disajikan RAKB of Bank INA are presented as follows.
sebagai berikut.
PT Bank Ina Perdana Tbk 14 Laporan Tahunan 2025 Annual Report
Page 17
Periode Penanggung Status
Uraian Kegiatan Sumber Daya yang
Pelaksanaan Jawab Pelaksanaan Indikator Keberhasilan Pencapaian
Description of Dibutuhkan
Implementation Party in Charge of Success Indicator Achievement
Activities Required Resources
Period Implementation Status
Menerbitkan Januari-Desember • Satuan Kerja Micro • Satuan Kerja Micro • Meningkatkan penyaluran • Penyaluran kredit
produk program Banking Banking kredit dengan skema KUR dengan skema
pengembangan • Digital Solutions & • Divisi Risk dan UMKM lainnya. KUR tercapai.
UMKM dan Partnership Management • Meningkatkan penyaluran • Peluncuran
program • Divisi Network & kredit yang mendukung Layanan Digital
pembiayaan lain Priority pelaksanaan portofolio berupa produk
yang mendukung • Divisi Akuntansi hijau. Aplikasi Bina,
program keuangan & Manajemen • Realisasi produk Laku Pinjaman Digital
berkelanjutan, Keuangan Pandai. Bina (modal
antara lain Laku • Divisi Compliance • Meningkatkan pencapaian usaha untuk
Pandai, Penyaluran & Anti-Money produk Tabunganku dan UMKM dan
KUR, Program Inti Laundering Tabungan Simpel. penyaluran Loan
Plasma, dan Digital • Digital Solutions & • Menerbitkan Program Channeling), dan
Loan Channeling. Partnership Green Untung. Agen Bina.
Launched MSME January-December • Micro Banking Work • Micro Banking Work • Increased credit • Credit
development Unit Unit distribution with KUR and distribution using
program • Digital Solutions & • Risk Management other MSME schemes. KUR scheme was
products and Partnership Division • Increased credit achieved.
other financing • Network & Priority distribution that supports • Launching of
programs Division the implementation of Digital Services
that support • Accounting green portfolio. in the form of
sustainable & Financial • Realization of Laku Pandai Bina Application
finance programs, Management products. products, Bina
among others Division • Increased Digital Loan
Laku Pandai, KUR • Compliance & the achievement (business
Distribution, Inti Anti-Money of Tabunganku and capital for
Plasma Program, Laundering Division Tabungan Simpel MSME and Loan
and Digital Loan • Digital Solutions & products. Channeling),
Channeling. Partnership • Issued Green Untung and Bina Agent.
Programs.
Penyaluran kredit Januari-Desember • Divisi Commercial • Divisi Commercial Jumlah kredit kegiatan usaha Jumlah kredit
dan penghimpunan Banking Banking berkelanjutan akhir 2025 kegiatan usaha
dana masyarakat • Satuan Kerja Micro • Satuan Kerja Micro adalah 27,33% dari total berkelanjutan akhir
yang memenuhi Banking Banking kredit yang diberikan. 2025 adalah 25,15%
kriteria • Divisi Network & • Divisi Network & dari total kredit
kegiatan usaha Priority Priority yang diberikan.
berkelanjutan.
Distribution January-December • Commercial • Commercial Banking The number of loans for The number
of loans and Banking Division Division sustainable business of loans for
collection of • Micro Banking Work • Micro Banking Work activities at the end of 2025 sustainable
public funds that Unit Unit was 27.33% of the total loans. business activities
meet the criteria • Network & Priority • Network & Priority at the end of 2025
for sustainable Division Division was 25.15% of
business activities. the total loans.
Edukasi dan Januari-Desember • Fungsi LST Karyawan yang terkait • Sebanyak 25% dari total Sebanyak 24 orang
sosialisasi • Divisi Human alokasi dana 1% dari pengurus, para karyawan karyawan Bank
keuangan Capital biaya pendidikan. di tingkat manajerial/ mengikuti edukasi
berkelanjutan. pengambil keputusan, dan sosialisasi
mengikuti pelatihan keuangan
analisis lingkungan hidup berkelanjutan.
tingkat dasar atau sejenis.
• Sebanyak 20% dari analis
kredit telah mengikuti
pelatihan terkait AMDAL/
manajemen risiko sosial
dan lingkungan hidup.
Sustainable January-December • ESG function Related employees’ • A total of 25% of A total of 24 People
finance education • Human Capital allocation of 1% of the total management, Bank employees
and dissemination. Division tuition fees. employees at managerial/ participated in
decision making level, sustainable finance
attended basic or similar education and
environmental analysis dissemination.
training.
• A total of 20% of credit
analysts have attended
training related to
AMDAL/social and
environmental risk
management.
Laporan Tahunan 2025 Annual Report 15 PT Bank Ina Perdana Tbk
Page 18
Periode Penanggung Status
Uraian Kegiatan Sumber Daya yang
Pelaksanaan Jawab Pelaksanaan Indikator Keberhasilan Pencapaian
Description of Dibutuhkan
Implementation Party in Charge of Success Indicator Achievement
Activities Required Resources
Period Implementation Status
Penyusunan Januari-Maret Divisi Legal & • Divisi General Affair • Pihak yang menjadi Bank telah
Laporan Corporate Secretary & Procurement penanggung jawab RAKB menyusun Laporan
Keberlanjutan • Divisi Commercial dapat menjalankan tugas Keberlanjutan 2024
2024. Banking dan tanggung jawab yang digabungkan
• Divisi Human masing-masing. dengan Laporan
Capital • Penyusunan Laporan Tahunan. Laporan
• Divisi Risk Keberlanjutan 2024. tersebut juga
Management • Terlaksananya kegiatan memuat kegiatan
• Divisi Accounting corporate social CSR yang dilakukan
& Financial responsibility (CSR). Bank selama
Management tahun 2024.
• Divisi Legal &
Corporate Secretary
• Divisi Network &
Priority
Preparation January-March Legal & Corporate • General Affair & • Party in charge of The Bank prepared
of the 2024 Secretary Division Procurement RAKB can perform the the 2024
Sustainability Division respective duties and Sustainability
Report. • Commercial Banking responsibilities. Report, which is
Division • Preparation of the 2024 integrated in
• Human Capital Sustainability Report. the Annual
Division • Implementation of Report. The report
• Risk Management corporate social also contains
Division responsibility activities CSR activities
• Accounting & (CSR). conducted by
Financial the Bank
Management throughout 2024.
Division
• Legal & Corporate
Secretary Division
• Network & Priority
Division
Pengendalian Januari-Desember Divisi Audit Internal Fungsi LST • Pihak yang menjadi Bank telah
internal penanggung jawab RAKB menyusun Laporan
pelaksanaan RAKB. dapat menjalankan tugas Keberlanjutan 2024
dan tanggung jawab yang digabungkan
Internal control January-December Internal Audit Division ESG function
masing-masing. dengan Laporan
of RAKB
• Penyusunan Laporan Tahunan. Laporan
implementation.
Keberlanjutan 2024. tersebut juga
Pengukuran Desember • Fungsi LST • Divisi Audit Internal • Terlaksananya kegiatan memuat kegiatan
pencapaian RAKB. • Divisi Compliance & • Divisi Compliance & corporate social CSR yang dilakukan
Anti-Money Anti-Money responsibility (CSR). Bank selama tahun
Laundering Laundering 2024.
Measurement December • ESG Function • Internal Audit • Party in charge of RAKB The Bank prepared
of RAKB • Compliance & Division can perform the 2024
achievements. Anti-Money • Compliance Division the respective duties and Sustainability
Laundering Division & AML-CTF responsibilities. Report, which is
• Preparation of the 2024 integrated in
Sustainability Report. the Annual Report.
• Implementation of The report
corporate social also contains
responsibility activities CSR activities
(CSR). conducted by
the Bank
throughout 2024.
PT Bank Ina Perdana Tbk 16 Laporan Tahunan 2025 Annual Report
Page 19
Bank INA memetakan dukungan terhadap Tujuan Pembangunan Bank INA mapped the support to Sustainable Development
Berkelanjutan (TPB) berdasarkan prioritas kegiatan dalam RAKB Goals (SDG) based on priorities of activities in the 2025 RAKB,
2025 serta pelaksanaan program sosial dan lingkungan yang as well as the social and environmental programs that have
telah dijalankan, sebagaimana diungkapkan berikut. been implemented, as disclosed below.
Memastikan kehidupan yang sehat dan mendukung kesejahteraan bagi semua untuk semua usia.
Ensure healthy lives and promoting well-being for all at all ages.
Memastikan pendidikan yang inklusif dan berkualitas setara, juga mendukung kesempatan belajar seumur
hidup bagi semua.
Ensure inclusive and equitable quality education, while promoting lifelong learning opportunities for all.
Mencapai kesetaraan gender dan memberdayakan semua perempuan dan anak perempuan.
Achieve gender equality and empower all women and girls.
Mendukung pertumbuhan ekonomi yang inklusif dan berkelanjutan, tenaga kerja penuh dan produktif, dan
pekerjaan yang layak bagi semua.
Promote inclusive and sustainable economic growth, full and productive employment, and decent work for all.
Mengambil aksi segera untuk memerangi perubahan iklim dan dampaknya.
Take urgent action to combat climate change and its impacts.
Laporan Tahunan 2025 Annual Report 17 PT Bank Ina Perdana Tbk
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Penentuan Isi dan Topik Material
Determination of Content and Material Topics
Pelibatan Pemangku Kepentingan Stakeholder Engagement
[POJK51-E.4] [POJK51-E.4]
Keterlibatan pemangku kepentingan merupakan elemen Stakeholder engagement is an important element in
penting dalam penerapan prinsip keberlanjutan di Bank INA. the implementation of sustainability principle at Bank INA.
Melalui proses pelibatan yang aktif dan terstruktur, Bank With an active and structured engagement process, the Bank
memperoleh umpan balik yang membantu mendorong inovasi, acquire feedback to help driving innovation, improve the quality
meningkatkan kualitas layanan, serta memastikan pemenuhan of services, and ensuring fulfillment of expectations from
ekspektasi dari berbagai pihak yang memiliki kepentingan various parties having interest to the Bank’s business activities.
terhadap aktivitas usaha Bank. Setiap kelompok pemangku Every stakeholder group brings different perspective related
kepentingan membawa perspektif yang berbeda terkait isu to economic, social, or environmental issues, so accordingly
ekonomi, sosial, maupun lingkungan, sehingga pemahaman understanding their needs become the basis of making more
atas kebutuhan mereka menjadi dasar dalam pengambilan responsible decision making.
keputusan yang lebih bertanggung jawab.
Untuk mendukung proses tersebut, Bank melakukan To support this process, the Bank is mapping and classifying
pemetaan dan klasifikasi pemangku kepentingan berdasarkan stakeholders based on their level of influence and proximity
tingkat pengaruh dan kedekatan hubungan dengan kegiatan to the operational activities. This approach allows the Bank
operasional. Pendekatan ini memungkinkan Bank menyusun to prepare more targeted communication, consultation, and
strategi komunikasi, konsultasi, dan kolaborasi yang lebih collaboration strategies, and ensuring that the sustainability
tepat sasaran, serta memastikan bahwa prioritas keberlanjutan priorities are integrated to the needs of primary stakeholders.
terintegrasi dengan kebutuhan pemangku kepentingan utama. All of the identification, mapping, and engagement processes
Seluruh proses identifikasi, pemetaan, dan pelibatan dilakukan are carried out systematically, by referring to the AA1000
secara sistematis dengan mengacu pada AA1000 Stakeholder Stakeholder Engagement Standard (SES) 2015, described
Engagement Standard (SES) 2015, sebagai berikut. as follows.
Pengaruh Influence
Pihak yang memberikan pengaruh terhadap pengambilan The party that influences the Bank’s decision-making
keputusan yang dilakukan oleh Bank terkait related to business sustainability.
keberlangsungan usaha.
Ketergantungan Dependency
Bank memiliki ketergantungan terhadap pihak tersebut, The Bank has dependency on this party, either directly
baik secara langsung maupun tidak langsung. or indirectly.
Tanggung Jawab Responsibility
Bank memiliki tanggung jawab, baik saat ini atau di masa The Bank has a responsibility, either now or in the future,
yang akan datang, terhadap pihak tersebut. to this party.
Perhatian Attention
Pihak tersebut membutuhkan perhatian dari Bank terkait This party requires attention from the Bank regarding
isu ekonomi, sosial, atau lingkungan hidup. economic, social, or environmental issues.
Perspektif Perspective
Pihak tersebut dapat memberikan sudut pandang baru The party can provide a new point of view that did not
yang sebelumnya belum ada terhadap isu penting yang previously exist on important relevant issues.
relevan.
PT Bank Ina Perdana Tbk 18 Laporan Tahunan 2025 Annual Report
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Berdasarkan hasil pemetaan dan klasifikasi yang telah dilakukan, Based on the results of mapping and classification conducted,
Bank menetapkan kelompok pemangku kepentingan utama, the Bank has established primary stakeholder groups, identified
mengidentifikasi kebutuhan dan ekspektasi mereka, serta their needs and expectations, as well as formulated relevant
menyusun respons yang relevan terhadap setiap kelompok responses for the respective group. Further details on this issue
tersebut. Rincian mengenai hal tersebut disajikan pada tabel is presented in below table.
berikut.
Kelompok Respons terhadap
Kebutuhan Frekuensi
Pemangku Kebutuhan Pemangku
Dasar Pemilihan Pemangku Metode Pelibatan Pelaksanaan
Kepentingan Kepentingan
Selection Basis Kepentingan Engagement Method Implementation
Stakeholder Response to
Stakeholder Needs Frequency
Group Stakeholder Needs
Karyawan • Tanggung • Hak-hak karyawan; • Memberikan upah yang • Penyelenggaraan Setiap tahun atau
Jawab; • Pelatihan dan layak, sesuai ketentuan gathering karyawan dan sesuai rencana
• Ketergantungan; pengembangan; yang berlaku; focus group discussion pelaksanaan
• Pengaruh; serta • Kesetaraan dan • Memenuhi kontrak kerja (FGD); program.
• Perhatian. kesempatan; dan perjanjian kerja • Penyediaan
• Pengembangan bersama; whistleblowing
karier; • Memberikan kesempatan system (WBS)
• Pengalaman bekerja kepada karyawan wanita untuk melaporkan
yang berharga dan untuk menduduki posisi pelanggaran hak-hak
menyenangkan; strategis di Bank; karyawan atau praktik
• Pemenuhan aspek • Melaksanakan pendidikan/ ketenagakerjaan
keselamatan dan pelatihan, penilaian kinerja, di lingkungan Bank;
kesehatan kerja dan pengembangan karier; • Pelaksanaan berbagai
(K3); serta • Memastikan kecukupan program pendidikan/
• Work life balance. sarana dan prasarana pelatihan, serta promosi
kerja; serta atau mutasi; serta
• Memberikan kejelasan • Pelaksanaan survei
waktu kerja dan cuti. kepuasan karyawan.
Employee • Responsibility; • Employee rights; • Provide a decent • Organizing employee Annually or
• Dependency; • Training and wage, according to gatherings and focus according
• Influence; and development the applicable provisions; group discussions to program
• Attention. • Equality and • Comply with work (FGD); implementation
opportunity; contracts and collective • Providing plan.
• Career labour agreements; a whistleblowing
development; • Provide opportunities system (WBS) to
• Valuable and for female employees report violations of
enjoyable work to occupy strategic employee rights or
experience; positions in the Bank; employment practices
• Fulfilment of • Conduct education/ within the Bank;
occupational health training programs, • Conducting various
and safety (OHS) performance assessment, education/training
aspects; and and career development; programs, as well
• Work life balance. • Ensure adequacy of as promotions or
occupational facilities transfers; and
and infrastructure; and • Conducting employee
• Provide clarity on working satisfaction surveys.
hours and leave.
Nasabah • Tanggung • Keamanan dan • Meningkatkan kualitas • Pelaksanaan customer Sepanjang tahun
Jawab; kemudahan layanan, termasuk dalam gathering; atau sesuai
• Ketergantungan; transaksi hal teknologi informasi; • Penyediaan layanan kebutuhan.
• Pengaruh; serta perbankan; • Memberikan Call Center; serta
• Perhatian. • Fasilitas perbankan perlindungan simpanan • Pelaksanaan survei
dan kemudahan dan kerahasiaan data kepuasan nasabah.
akses; serta nasabah; serta
• Informasi produk • Menyediakan informasi
dan layanan yang lengkap dan
dan jelas dan transparan terkait produk
transparan. dan jasa Bank melalui
situs web atau brosur
yang tersedia di setiap
kantor cabang.
Customer • Responsibility; • Security and • Improve service quality, • Conducting customer All year round or as
• Dependency; convenience including in terms of gatherings; needed.
• Influence; and of banking information technology; • Providing Call Center
• Attention. transactions; • Provide protection services; and
• Banking facilities of deposits and • Conducting customer
and easy access; confidentiality of satisfaction
and customer data; and surveys.
• Clear and • Provide complete and
transparent transparent information
product and service regarding the Bank’s
information. products and services
through the website or
brochures available at
each branch office.
Laporan Tahunan 2025 Annual Report 19 PT Bank Ina Perdana Tbk
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Kelompok Respons terhadap
Kebutuhan Frekuensi
Pemangku Kebutuhan Pemangku
Dasar Pemilihan Pemangku Metode Pelibatan Pelaksanaan
Kepentingan Kepentingan
Selection Basis Kepentingan Engagement Method Implementation
Stakeholder Response to
Stakeholder Needs Frequency
Group Stakeholder Needs
Mitra Kerja • Tanggung • Hubungan • Menjalin kerja sama • Perumusan kontrak Sepanjang tahun
Jawab; serta yang saling yang adil dan transparan, kerja sama; serta atau sesuai
• Ketergantungan. menguntungkan; sesuai dengan peraturan • Pelaksanaan pertemuan kebutuhan.
serta pada perjanjian/kontrak berkala.
• Proses pengadaan kerja;
barang/jasa yang • Membangun hubungan
adil dan transparan. kerja yang harmonis
dengan mitra kerja; serta
• Memenuhi kewajiban
dalam perjanjian/kontrak
kerja.
Business Partners • Responsibility; • Mutually beneficial • Establish fair and • Formulating All year round or as
and relationship; and transparent cooperation cooperation contracts; needed.
• Dependency. • Fair and transparent in accordance with and
goods/services regulations on work • Conducting periodic
procurement agreement/contract; meetings.
process. • Build a harmonious
working relationship with
business partners; and
• Fulfil the obligations in
the work agreement/
contract.
Pemegang • Tanggung • Kinerja keuangan • Menyusun Rencana • Pelaksanaan Rapat Setiap tahun,
Saham Jawab; dan non-keuangan; Bisnis Bank (RBB) dan Umum Pemegang sesuai waktu yang
• Perspektif; serta • Kinerja lingkungan, RAKB; Saham (RUPS) dan ditentukan, atau
• Pengaruh. sosial, dan tata • Menjaga kinerja Bank Paparan Publik; sesuai kebutuhan.
kelola (LST); tetap optimal dan • Penyampaian Laporan
• Pertumbuhan nilai sesuai target, dengan Tahunan; serta
saham; serta memperhatikan aspek • Penyediaan sarana
• Penerapan ekonomi, sosial, dan akses informasi.
prinsip keuangan lingkungan;
berkelanjutan. • Menerapkan tata kelola
perusahaan (GCG)
secara optimal;
• Pengelolaan manajemen
risiko dan reputasi; serta
• Keterbukaan informasi.
Shareholder • Responsibility; • Financial and • Prepare the Bank Business • Organizing the Annually, at
• Perspective; and non-financial Plan (RBB) and RAKB; General Meeting of set times, or as
• Influence. performance; • Maintain the Bank’s Shareholders (GMS) needed.
• Environmental, performance to remain and Public Expose;
social, and optimal and on target, • Submitting Annual
governance (ESG) by observing economic, Report; and
performance; social, and environmental • Providing channels for
• Stock value growth; aspects; access to information.
and • Implement good
• Implementation of corporate governance
sustainable finance (GCG) optimally;
principles. • Manage risk and
reputation management;
and
• Information disclosure.
Pemerintah • Tanggung • Kepatuhan atas • Memastikan pemenuhan • Penyampaian Laporan Sesuai waktu yang
Jawab; serta peraturan dan seluruh peraturan yang Tahunan, Laporan ditentukan, sesuai
• Pengaruh. perundang- berlaku bagi Bank; Keuangan, Laporan kebutuhan, atau
undangan; • Meningkatkan kualitas GCG, dan laporan setiap tahun.
• Penyampaian pelaksanaan GCG; lainnya dengan tepat
beragam laporan • Menyampaikan setiap waktu; serta
yang wajib; serta laporan dengan tepat • Pembayaran dan
• Pemenuhan waktu; serta pelaporan pajak dan
kewajiban • Membayar pajak dan PNBP.
perpajakan. penerimaan negara
bukan pajak (PNBP).
Government • Responsibility; • Compliance • Ensure compliance with • Submission of Annual At a set time,
and with laws and all regulations applicable Report, Financial as needed, or
• Influence. regulations; to the Bank; Statements, GCG annually.
• Submission of • Improve the quality of Report, and other
various mandatory GCG implementation; reports in a timely
reports; and • Submit each report in manner; and
• Fulfilment of tax a timely manner; and • Paying and reporting
obligations. • Pay taxes and non-tax taxes and PNBP.
state revenue (PNBP).
PT Bank Ina Perdana Tbk 20 Laporan Tahunan 2025 Annual Report
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Kelompok Respons terhadap
Kebutuhan Frekuensi
Pemangku Kebutuhan Pemangku
Dasar Pemilihan Pemangku Metode Pelibatan Pelaksanaan
Kepentingan Kepentingan
Selection Basis Kepentingan Engagement Method Implementation
Stakeholder Response to
Stakeholder Needs Frequency
Group Stakeholder Needs
Hubungan • Tanggung • Dampak dan kinerja • Melaksanakan kegiatan • Pelaksanaan program Sesuai rencana
Kemasyarakatan/ Jawab; lingkungan; TJSL dengan turut TJSL; pelaksanaan
Organisasi • Ketergantungan; • Program tanggung melibatkan organisasi • Penyediaan WBS program atau
Sosial/Lembaga • Perhatian; serta jawab sosial dan sosial/lembaga swadaya untuk menyampaikan sesuai kebutuhan.
• Perspektif. lingkungan (TJSL); masyarakat; pengaduan masyarakat;
Swadaya
• Kesempatan untuk • Memberikan pemahaman • Pemutakhiran informasi
Masyarakat, dan berkolaborasi dalam dan perannya dalam pada situs web
Media program TJSL; penerapan keuangan Bank dan Bursa Efek
• Informasi kegiatan berkelanjutan Bank; serta Indonesia; serta
Bank; serta • Menyediakan informasi • Pelaksanaan paparan
• Pemahaman yang relevan dan publik dan press
mengenai keuangan transparan melalui situs release/conference.
berkelanjutan. web Bank.
Community • Responsibility; • Environmental • Conduct TJSL • Conducting TJSL According to
Relations/Social • Dependency; impact and activities by involving program; the program
Organizations/ • Attention; and performance; social organizations/ • Providing WBS implementation
Non- • Perspective. • Social and non-governmental to receive public plan or as needed.
environmental organizations; complaint;
Governmental
responsibility • Provide understanding • Updating information
Organizations, program (TJSL); and role in implementing on the Bank’s website
and Media • Opportunity to the Bank’s sustainable and Indonesia Stock
collaborate in TJSL finance; and Exchange’s website;
program; • Provide relevant and and
• Information on transparent information • Conducting public
Bank activities; and through the Bank’s expose and press
• Understanding of website. release/conference.
sustainable finance.
Topik Material Material Topics
Analisis Risiko dan Peluang LST ESG Risk and Opportunity Analysis
Sebagai bagian dari upaya peningkatan kualitas pengungkapan As part of the efforts of enhancing the quality of sustainability
keberlanjutan, Bank INA melakukan penyelarasan proses disclosure, Bank INA is conducting alignment of the material
penentuan topik material dengan mempertimbangkan analisis topic determination process by taking into account the risk and
risiko dan peluang lingkungan, sosial, dan tata kelola (LST) opportunity analysis of environmental, social, and governance
yang relevan dengan karakteristik kegiatan usaha Bank. Dalam (ESG) aspect relevant with the Bank’s business characteristics.
proses tersebut, Bank menggunakan kerangka Sustainability In the process, the Bank is using Sustainability Accounting
Accounting Standards Board (SASB) untuk sektor commercial Standards Board (SASB) framework for commercial banks
banks sebagai referensi analitis guna mengidentifikasi isu-isu sector as an analytic reference to identify ESG issue that may
LST yang berpotensi menimbulkan dampak finansial material potentially cause material financial impact to the performance,
terhadap kinerja, posisi keuangan, dan keberlanjutan usaha financial position, and sustainability of the Bank’s business,
Bank, baik dalam jangka pendek maupun jangka panjang. either in the short-term or long-term.
Pendekatan ini tidak menggantikan topik material yang This approach is not replacing the material topics established
telah ditetapkan pada periode sebelumnya, melainkan in previous period, but utilized to enforce the risk analysis
digunakan untuk memperkuat analisis risiko dan peluang and opportunity, as well as ensuring the Bank’s sustainability
serta memastikan bahwa pengungkapan keberlanjutan Bank disclosure remain consistent, relevant, and align with the risk
tetap konsisten, relevan, dan selaras dengan profil risiko serta profile and level of maturity of Bank INA’s operations. Based on
tingkat kematangan operasional Bank INA. Berdasarkan analisis the analysis, Bank INA identifies several primary relevant risks
tersebut, Bank INA mengidentifikasi sejumlah risiko dan and opportunities, as outlined below.
peluang utama yang relevan, sebagaimana diuraikan sebagai
berikut.
Laporan Tahunan 2025 Annual Report 21 PT Bank Ina Perdana Tbk
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Risiko Utama Peluang Potensial
Pilar LST Isu Spesifik Main Risks Potential Opportunities
ESG Pillar Specific Issue Jangka Pendek Jangka Panjang Jangka Pendek Jangka Panjang
Short-Term Long-Term Short-Term Long-Term
Lingkungan Konsumsi Energi dan Peningkatan biaya Tekanan efisiensi Optimalisasi Operasional yang lebih
Environmental Emisi Operasional energi akibat energi dan ekspektasi penggunaan energi dan efisien dan penguatan
penggunaan sistem pengelolaan dampak peralatan hemat energi. reputasi Bank.
TI dan aktivitas lingkungan operasional.
perkantoran.
Energy Rising energy cost from Pressure of energy Energy use optimization More efficient
Consumption IT system usage and efficiency and and energy saving operations and
and Operational office activities. expectation of equipment. strengthening of Bank’s
Emission environmental impact reputation.
management.
Pengelolaan Limbah Peningkatan volume Risiko ketidakpatuhan Kerja sama dengan Praktik pengelolaan
Elektronik (e-waste) limbah elektronik seiring lingkungan jika limbah pengelola e-waste perangkat yang lebih
pembaruan perangkat tidak dikelola dengan tersertifikasi. berkelanjutan.
TI. baik.
E-waste Increasing volume Risk of environmental Collaboration with More sustainable device
Management of electronic waste non-compliance if certified e-waste management practice.
following IT equipment the waste is not management service
upgrade. properly managed. provider.
Sosial Keamanan data dan Risiko serangan siber Penurunan kepercayaan Penguatan sistem Loyalitas nasabah
Social privasi nasabah dan gangguan layanan. nasabah dan potensi keamanan informasi dan dan reputasi Bank
sanksi regulator. kesadaran internal. meningkat.
Customer data Risk of cyberattacks and Declining customer Strengthening of Increasing customer
security and privacy service disruption. trust and potential information security loyalty and Bank’s
regulatory sanction. system and internal reputation.
awareness.
Akses dan Persepsi keterbatasan Risiko reputasi apabila Pengembangan produk Pertumbuhan basis
Keterjangkauan akses layanan bagi Bank dinilai kurang dan literasi keuangan. nasabah dan kontribusi
Layanan Keuangan segmen tertentu. mendukung inklusi ekonomi berkelanjutan.
keuangan.
Access and Perception of limitation Reputational risk if Product development Growth in customer
Affordability of of access for certain the Bank is perceived and financial literacy. base and sustainable
Financial Services segments. as not fully supporting economic contribution.
financial inclusion.
Perlindungan Risiko mis-selling Sengketa hukum dan Penyederhanaan Hubungan jangka
Nasabah dan meningkatnya penurunan kepercayaan informasi produk dan panjang dengan
pengaduan. publik. penguatan mekanisme nasabah.
pengaduan.
Customer Protection Mis-selling risk and Legal disputes and Simplification of Long-term relationships
increasing complaints. declining public trust. product information with the customers.
and strengthening of
complaint mechanism.
Pengelolaan SDM Kesenjangan Ketergantungan pada Program pelatihan dan Kesiapan SDM yang
kompetensi terhadap talenta kunci. pengembangan. berkelanjutan.
kebutuhan bisnis.
HR Management Skills gap to business Dependence of key Training and Sustainable HR
needs. talents. development program. readiness.
Tata Kelola Etika Bisnis dan Pelanggaran kebijakan Sanksi regulator dan Penguatan kebijakan, Kepercayaan pemangku
Governance Kepatuhan atau ketidakpatuhan kerusakan reputasi Bank. sosialisasi, dan kepentingan meningkat.
regulasi. pengawasan.
Business Ethics and Breach of policy Regulatory sanction Strengthening of policy, Increasing stakeholders’
Compliance or regulatory non- and damage to Bank’s dissemination, and trust.
compliance. reputation. monitoring.
Manajemen Risiko Volatilitas Likuiditas dan Tekanan terhadap Penguatan kerangka Ketahanan Bank
Sistemik Kualitas Aset. stabilitas dan manajemen risiko. terhadap siklus ekonomi.
permodalan Bank.
Systemic Risk Liquidity Volatility and Pressure to the Bank’s Strengthening of Bank’s resilience to
Management Asset Quality. stability and capital. risk management economic cycle.
framework.
Gangguan sistem, Dampak signifikan Peningkatan
Manajemen Insiden Ketahanan operasional
fraud besar, atau krisis terhadap kepercayaan kesiapsiagaan dan
Kritis jangka panjang.
reputasi. publik. respons insiden.
PT Bank Ina Perdana Tbk 22 Laporan Tahunan 2025 Annual Report
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Risiko Utama Peluang Potensial
Pilar LST Isu Spesifik Main Risks Potential Opportunities
ESG Pillar Specific Issue Jangka Pendek Jangka Panjang Jangka Pendek Jangka Panjang
Short-Term Long-Term Short-Term Long-Term
Critical Incident System disruption, Significant impact to Enhancement of Long-term operational
Management major fraud, or public trust. readiness and incident resilience.
reputational crisis. response.
Integrasi faktor LST Risiko kredit yang Penurunan kualitas Penguatan proses Portofolio kredit yang
dalam Analisis Risiko belum sepenuhnya portofolio dalam jangka analisis risiko secara lebih resilien.
dan Kredit mempertimbangkan panjang. bertahap.
faktor keberlanjutan.
Integration of ESG Risk of loans not Declining portfolio Gradual strengthening More resilient loans
Factor into Risks and fully considered the quality in the long-term. of risk analysis process. portfolio.
Credit Analysis sustainability factor.
Transparansi dan Keterlambatan atau Penurunan kredibilitas Penguatan tata kelola data Reputasi tata kelola
Kualitas Pelaporan ketidakakuratan informasi. laporan. dan proses pelaporan. Bank yang lebih kuat.
Transparency and Delay or inaccuracy of Declining reporting Strengthening of Stronger Bank’s
Quality of Reporting information. credibility. data governance and governance reputation.
reporting process.
Daftar Topik Material List of Material Topics
Setelah mempertimbangkan hasil analisis risiko dan peluang After considering the results of ESG risks and opportunity
LST, serta kepentingan pemangku kepentingan, Bank INA analysis, as well as the stakeholders’ interests, Bank INA
menetapkan topik material yang secara umum konsisten dengan established material topics that in general are consistent with
tahun sebelumnya, mengingat tidak terdapat perubahan the previous year, given that there is no significant change
signifikan dalam aktivitas bisnis Bank pada periode pelaporan. in the Bank’s business activities during the reporting period.
Penggunaan kerangka SASB berfungsi untuk memperkuat The use of SASB framework serves to strengthen
justifikasi materialitas, khususnya pada topik yang berkaitan the justification of materiality, particularly on the topic with
langsung dengan risiko finansial dan keberlanjutan usaha Bank. direct relations to the Bank’s financial risks and business
sustainability.
Topik Material Alasan Bersifat Material
Material Topics Material Reasons
Aspek Ekonomi
Economic Aspect
Nilai Ekonomi Langsung yang Menggambarkan kinerja dan kemampuan Bank menciptakan nilai ekonomi selama tahun pelaporan.
Dihasilkan dan Didistribusikan
Direct Economic Value Generated Describe the Bank’s performance and capability in creating economic value during the reporting year.
and Distributed
Dampak Ekonomi Tidak Langsung Mencerminkan kontribusi Bank terhadap pertumbuhan ekonomi masyarakat dan dunia usaha.
Indirect Economic Impact Reflect the Bank’s contribution to the economic growth of the community and business world.
Praktik Pengadaan Penting untuk memastikan keberlanjutan rantai pasok dan dukungan terhadap pemasok.
Procurement Practice Important to ensure sustainability of supply chain and support for the suppliers.
Anti-Korupsi Menggambarkan komitmen Bank untuk menyelenggarakan kegiatan operasional secara bersih, jujur, dan
transparan.
Anti-Corruption Describe the Bank’s commitment to conducting a clean, honest, and transparent operations.
Bersaing Sehat/Anti-Monopoli Menggambarkan komitmen Bank untuk bersaing secara sehat, menghindari praktik bisnis yang tidak terpuji.
Healthy Competition/Anti-Monopoly Describe the Bank’s commitment to fair competition, avoiding unsavory business practices.
Aspek Sosial
Material Topics
Ketenagakerjaan Menggambarkan komitmen Bank dalam pengelolaan SDM secara berkelanjutan.
Employment Describe the Bank’s commitment to HR management in a sustainable manner.
Keselamatan dan Kesehatan Kerja Penting untuk menciptakan lingkungan kerja yang aman dan produktif.
Occupational Health and Safety Important to create a safe and productive work environment.
Pelatihan dan Pendidikan Mendukung peningkatan kompetensi karyawan sesuai kebutuhan bisnis.
Training and Education Support employee competency development in accordance with business needs.
Keanekaragaman dan Kesempatan Mencerminkan komitmen Bank terhadap kesetaraan dan inklusivitas.
yang Setara
Diversity and Equal Opportunity Reflect the Bank’s commitment toward equality and inclusivity.
Laporan Tahunan 2025 Annual Report 23 PT Bank Ina Perdana Tbk
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Topik Material Alasan Bersifat Material
Material Topics Material Reasons
Non-Diskriminasi Menjamin perlakuan adil bagi seluruh karyawan dan pemangku kepentingan.
Non-Discrimination Ensuring fair treatment for all employees and stakeholders.
Praktik Pengamanan Penting untuk memastikan praktik pengamanan menghormati HAM.
Security Practices Important to ensure security practices that honor the Human Rights.
Penilaian Hak Asasi Manusia Mencerminkan komitmen Bank dalam menghormati HAM.
Human Rights Assessment Reflecting the Bank’s commitment in honoring the Human Rights.
Kesehatan dan Keselamatan Nasabah Menjamin layanan perbankan yang aman dan andal.
Customer Health and Safety Ensuring a safe and reliable banking services.
Privasi dan Keamanan Data Nasabah Menggambarkan komitmen Bank dalam menjaga kerahasiaan data nasabah.
Customer Privacy and Data Security Describe the Bank’s commitment to maintain the confidentiality of customer data.
Kepatuhan Sosial Ekonomi Menunjukkan kepatuhan Bank terhadap ketentuan sosial dan ketenagakerjaan.
Socio-Economic Compliance Showing the Bank’s compliance to provisions of social and employment.
Literasi dan Inklusi Keuangan Mencerminkan peran Bank dalam memperluas akses dan pemahaman layanan keuangan.
Financial Literacy and Inclusion Reflecting the Bank’s role in expanding access and understanding of financial services.
Aspek Lingkungan
Environmental Aspect
Konsumsi Energi dan Emisi Menunjukkan upaya efisiensi operasional dan pengelolaan dampak lingkungan Bank.
Operasional
Energy Consumption and Showing the Bank’s efforts of operational efficiency and environment impact management.
Operational Emissions
Penggunaan Kertas Mencerminkan komitmen Bank dalam penghematan sumber daya melalui digitalisasi.
Use of Paper Reflecting the Bank’s commitment in resources saving through digitalization.
Aspek Tata Kelola
Governance Aspect
Etika Bisnis dan Kepatuhan Material untuk menjaga integritas, mencegah fraud, dan memastikan kepatuhan terhadap peraturan.
Business Ethics and Compliance Material to maintain the integrity, prevent fraud, and ensuring regulatory compliance.
Manajemen Risiko Sistemik Material karena memengaruhi stabilitas usaha dan ketahanan Bank.
Systemic Risk Management Material because it is affecting the bank’s business stability and resilience.
Manajemen Insiden Kritis Material karena ketidaksiapan menghadapi insiden besar dapat berdampak signifikan pada reputasi dan
kepercayaan publik.
Critical Incident Management Material because unpreparedness to face a major incident may significantly impact reputation and public
trust.
Integrasi Faktor LST dalam Analisis Material untuk menjaga kualitas portofolio kredit dan memitigasi risiko jangka panjang secara bertahap.
Risiko dan Kredit
Integration of ESG Factor into Risks Material to maintain the quality of loans portfolio and gradually mitigating the long-term risks.
and Credit Analysis
Transparansi dan Kualitas Pelaporan Material untuk memastikan informasi yang disampaikan kepada publik akurat dan dapat dipercaya.
Transparency and Quality of Material to ensure the information disclosed to the public is accurate and trustworthy.
Reporting
Sistem Pengendalian Internal Material untuk mendukung keandalan pelaporan keuangan, kepatuhan, dan efektivitas operasional.
Internal Control System Material to support reliability of financial reporting, compliance, and operational effectiveness.
Verifikasi Tertulis dari Pihak Independen Written Verification from Independent
[POJK51-G.1] Party [POJK51-G.1]
Verifikasi oleh pihak independen atas Laporan Tahunan Verification from independent party over the Bank’s Annual
Bank saat ini belum dilakukan. Meski demikian, manajemen Report has not been done at this moment. However,
memastikan bahwa seluruh data dan informasi yang disajikan the management ensures that all data and information
telah melalui proses pengecekan internal sehingga akurat, presented have gone through internal checking, so they are
dapat dipertanggungjawabkan, dan disusun sesuai prinsip accurate, accountable, and prepared in accordance with
keberlanjutan serta ketentuan yang berlaku. Ke depannya, the applicable sustainability principles. Going forward,
Bank akan mempertimbangkan untuk bekerja sama dengan the Bank will consider collaborating with an independent
pihak independen sebagai upaya meningkatkan transparansi, party as an effort to enhance the transparency, credibility, and
kredibilitas, dan kualitas laporan. quality of the report.
PT Bank Ina Perdana Tbk 24 Laporan Tahunan 2025 Annual Report
Page 27
Laporan Tahunan 2025 Annual Report 25 PT Bank Ina Perdana Tbk
Page 28
PT Bank Ina Perdana Tbk 26 Laporan Tahunan 2025 Annual Report
Page 29
KILAS KINERJA 2025
2025 Performance Highlights
Laporan Tahunan 2025 Annual Report 27 PT Bank Ina Perdana Tbk
Page 30
Ikhtisar Kinerja Keberlanjutan
Sustainability Performance Highlights
Keberlanjutan Kinerja Ekonomi [POJK51-B.1] [POJK51-C.3]
Sustainability of Financial Performance
Kinerja Keuangan
Financial Performance
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless stated otherwise)
Uraian 2025 2024 2023 2022 2021 Description
Posisi Keuangan
Financial Position
Total Aset 31.298.232 24.436.734 24.384.580 20.552.736 15.055.850 Total Assets
Aset Produktif Bersih 28.742.198 24.413.266 22.744.957 19.010.506 13.237.083 Net Earning Assets
Pinjaman Diterima - - - - - Loan Received
Total Ekuitas 3.309.821 3.612.974 3.556.158 3.288.088 2.373.675 Total Equity
Total Liabilitas 27.988.411 20.823.760 20.828.422 17.264.648 12.682.175 Total Liabilities
Jumlah Lembar Saham Number of Issued
yang Ditempatkan dan 6.135 6.135 6.135 5.937 5.937 and Paid-up Shares
Disetor (juta Lembar) (million Shares)
Laba (Rugi) dan Penghasilan Komprehensif Lainnya
Profit (Loss) and Other Comprehensive Income
Pendapatan (Beban) Bunga Interest Income (Expense)
Pendapatan Bunga 1.816.120 1.889.119 1.726.605 1.172.750 673.334 Interest Income
Beban Bunga (1.255.848) (1.176.059) (1.016.631) (613.873) (461.747) Interest Expense
Pendapatan Bunga - Neto 560.272 713.060 709.974 558.877 211.587 Interest Income - Net
Pendapatan Operasional Lainnya 170.116 48.086 59.237 30.233 97.372 Other Operating Income
Beban Operasional Lainnya (1.195.268) (653.683) (501.680) (386.257) (258.782) Other Operating Expenses
(Rugi) Laba Sebelum Beban Pajak (464.880) 107.463 267.531 202.853 50.177 (Loss) Income Before Tax Expense
Manfaat (Beban) Pajak - Neto 95.862 (25.615) (59.655) (45.805) (10.429) Tax (benefit) expense - net
(Rugi) Laba Bersih Tahun Berjalan (369.018) 81.848 207.876 157.048 39.748 (Loss) Net Income for the Year
Penghasilan (Beban) Komprehensif Lain
Other Comprehensive Income (Loss)
Pos-Pos yang Tidak Akan Items that Will Not Be
Direklasifikasi ke Laba Rugi: Reclassified to Profit or Loss:
Pengukuran Kembali Liabilitas Remeasurement of Employee
838 1.045 (1.403) 255 566
Imbalan Kerja Benefit Liabilities
Pajak Penghasilan Terkait (184) (230) 309 (55) (94) Related Income Tax
654 815 (1.094) 200 472
Pos-pos yang Akan Direklasifikasi Items that May Be Reclassified
ke Laba Rugi: to Profit and Loss:
Keuntungan (Kerugian) yang Unrealized Gain (Loss)
Belum Direalisasi atas Perubahan on Changes in Fair Value
Nilai Wajar Efek-Efek yang 66.497 (33.136) 64.117 (48.844) (85.618) of Marketable Securities
Diklasifikasikan sebagai Nilai Wajar Classified as Fair Value through
melalui Penghasilan Komprehensif Comprehensive Income
Cadangan Kerugian Penurunan
Allowance for Impairment
Nilai atas Efek-Efek yang
Losses on Marketable Securities
Diklasifikasikan sebagai Nilai 13.342 3 11.273 547 143
Classified as Fair Value through
Wajar melalui Penghasilan
Other Comprehensive Income
Komprehensif Lain
Pajak Penghasilan Terkait (14.628) 7.286 (14.102) 10.754 17.684 Related Income Tax
PT Bank Ina Perdana Tbk 28 Laporan Tahunan 2025 Annual Report
Page 31
Kilas Kinerja 2025
2025 Performance Highlights
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless stated otherwise)
Uraian 2025 2024 2023 2022 2021 Description
65.211 (25.847) 61.288 (37.543) (67.791)
Penghasilan (Beban)
Other Comprehensive Income
Komprehensif Lainnya Tahun 65.865 (25.032) 60.194 (37.343) (67.319)
(Loss) for the Year - Net of Tax
Berjalan - Setelah Pajak
Total (Rugi) Penghasilan Total Comprehensive (Loss)
(303.153) 56.816 268.070 119.705 (27.571)
Komprehensif Tahun Berjalan Income for the Year
Laba Per Saham Dasar dan Basic and Diluted Earnings
(60,15) 13,34 33,89 26,45 7,03
Dilusian (Nilai Penuh) Per Share (Full Amount)
Arus Kas
Cash Flows
Arus Kas Neto Diperoleh dari
Cash Flows from (for)
(Digunakan untuk) Aktivitas 4.224.819 1.134.960 72.808 (247.730) 3.434.690
Operating Activities
Operasi
Arus Kas Neto Digunakan
Cash Flows for Investing
untuk (Diperoleh dari) Aktivitas (3.812.584) (2.274.175) 467.063 (1.209.010) (1.506.126)
Activities
Investasi
Arus Kas Neto Digunakan
Cash Flows from (for)
untuk (Diperoleh dari) Aktivitas (31.350) (26.918) (24.823) 778.589 1.166.050
FinancingActivities
Pendanaan
Kenaikan (Penurunan) Bersih Net Increase (Decrease) in Cash
380.885 (1.166.133) 515.048 (678.151) 3.094.614
Kas dan Setara Kas (Net) and Cash Equivalents (Net)
Posisi Kas dan Setara Kas Position of Cash and Cash
3.857.497 5.023.630 4.508.582 5.186.733 2.092.119
di Awal Tahun Equivalents at Beginning of Year
Posisi Kas dan Setara Kas Position of Cash and Cash
4.238.382 3.857.497 5.023.630 4.508.582 5.186.733
di Akhir Tahun Equivalents at End of Year
Rasio-Rasio Keuangan dan Kepatuhan (%)
Financial and Compliance Ratios (%)
Permodalan Capital
Rasio Kewajiban Penyediaan
Capital Adequacy Ratio
Modal Minimum
Dengan Memperhitungkan By Calculating Credit
19,40 25,11 26,16 31,13 54,75
Risiko Kredit dan Operasional and Operations Risk
Dengan Memperhitungkan
By Calculating Credit,
Risiko Kredit, Operasional, dan 19,30 25,07 26,10 31,12 53,14
Operations, and Market Risks
Pasar
Aset Produktif Earning Assets
Rasio Kredit Bermasalah Non-Performing
2,98 3,46 3,44 1,73 2,62
(NPL) - Gross Loans (NPL) - Gross
Rasio Kredit Bermasalah Non-Performing
2,00 2,20 1,69 0,55 1,64
(NPL) - Net Loans (NPL) - Net
Aset Produktif Bermasalah 1,86 1,80 1,75 0,79 0,74 Non-Performing Earning Assets
Cadangan Kerugian Penurunan Allowance for Impairment
Nilai (CKPN) Aset Keuangan 1,41 1,38 1,48 1,25 1,08 Losses (CKPN) of Financial
terhadap Aset Produktif Assets to Earning Assets
Rentabilitas Profitability
Imbal Hasil atas Aset (ROA) (1,72) 0,44 1,17 1,09 0,44 Return on Assets (ROA)
Imbal Hasil atas Ekuitas (ROE) (10,89) 2,35 6,14 6,57 3,19 Return on Equity (ROE)
Biaya Operasional terhadap Operating Costs to Operating
122,70 93,87 84,37 82,43 92,42
Pendapatan Operasional (BOPO) Income (BOPO)
Margin Bunga Bersih (NIM) 2,37 3,29 3,12 3,49 2,25 Net Interest Margin (NIM)
Liabilitas terhadap Ekuitas 845,62 576,36 585,70 525,07 534,28 Debt to Equity
Liabilitas terhadap Aset 89,42 85,21 85,41 84,00 84,23 Debt to Assets
Likuiditas Liquidity
Rasio Kredit terhadap Total
56,01 65,34 65,60 63,06 29,67 Loans to Funding Ratio (LFR)
Pendanaan (LFR)
Laporan Tahunan 2025 Annual Report 29 PT Bank Ina Perdana Tbk
Page 32
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless stated otherwise)
Uraian 2025 2024 2023 2022 2021 Description
Kepatuhan Compliance
Persentase Pelanggaran BMPK - - - - - Percentage of LLL Violations
Pihak Terkait - - - - - Related Parties
Pihak Tidak Terkait - - - - - Non-Related Parties
Persentase Pelampauan BMPK - - - - - Percentage of LLL Excess
Pihak Terkait - - - - - Related Parties
Pihak Tidak Terkait 14,78 12,67 15,87 17,61 21,65 Non-Related Parties
Giro Wajib Minimum Minimum Statutory
4,33 6,52 6,24 4,58 10,34
(GWM) - Rupiah Reserves (GWM) - Rupiah
Giro Wajib Minimum Minimum Statutory Reserves
0,00 0,00 0,00 0,00 0,13
(GWM) - Valuta Asing (GWM) - Foreign Currency
Posisi Devisa Neto - 574 1.471 783 310 Net Open Position
Transaksi Spot dan Derivatif - - - - - Spot and Derivative Transactions
Kinerja Operasional
Operating Performance
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless stated otherwise)
Uraian 2025 2024 2023 2022 2021 Description
Pinjaman yang Diberikan 15.263.447 13.150.442 12.677.186 9.749.245 3.709.335 Loan Received
Dana Pihak Ketiga 27.259.678 20.127.216 19.315.909 15.462.825 12.502.036 Third-Party Funds
Pemasaran dan Kredit Marketing and Loans
Total Pendapatan 1.211.313 1.268.294 1.171.868 678.539 316.132 Total Income
Total Beban (1.824.932) (1.341.565) (1.108.172) (710.952) (521.263) Total Expense
Treasury dan Treasury and
Financial Institutions Financial Institutions
Total Pendapatan 724.104 636.897 579.874 491.471 434.786 Total Income
Total Beban (32.934) (23.376) (26.334) (3.543) (2.418) Total Expense
Trade Finance Trade Finance
Total Pendapatan 9.435 10.995 14.186 16.410 3.549 Total Income
Total Beban (35) (16) (60) (56) (166) Total Expense
Keberlanjutan Kinerja Sosial [POJK51-B.3]
Sustainability of Social Performance
Satuan
Uraian 2025 2024 2023 2022 2021 Description
Unit
Pengelolaan Karyawan
Employee Management
Orang
Total Karyawan 1.235 1.187 997 739 619 Total Employees
People
Orang Total Female
Total Karyawan Wanita 480 435 349 231 198
People Employees
Peserta
Pelatihan Karyawan 7.015 8.100 3.807 3.738 2.817 Employee Training
Participant
Pengembangan Sosial dan Kemasyarakatan
Social and Community Development
Jenis Kegiatan Program 3 5 7 6 9 Type of Activity
Social Investment
Biaya Investasi Sosial Rupiah 196.931.000 279.981.500 213.958.850 206.966.905 317.163.270
Cost
PT Bank Ina Perdana Tbk 30 Laporan Tahunan 2025 Annual Report
Page 33
Kilas Kinerja 2025
2025 Performance Highlights
Keberlanjutan Kinerja Lingkungan Hidup [POJK51-B.2]
Sustainability of Environmental Performance
Satuan
Uraian 2025 2024 2023 2022 2021 Description
Unit
Financing of
Pembiayaan Kegiatan jutaan Rupiah
3.837.075 3.396.960*) 6.027.801*) 3.401.435 978.012 Sustainable Business
Usaha Berkelanjutan million Rupiah
Activities
jutaan Rupiah
Penggunaan Listrik 3.025 2.945 2.047 1.879 1.352 Use of Electricity
million Rupiah
Penggunaan Bahan jutaan Rupiah
2.576 2.455 2.165 1.672 1.279 Use of Fuel Oil
Bakar Minyak (BBM) million Rupiah
jutaan Rupiah
Penggunaan Air 67 137 131 90 68 Use of Water
million Rupiah
Rim
Penggunaan Kertas 2.941 1.534 2.138 1.392 1.284 Use of Paper
Ream
*)
Penyajian kembali. / Restatement.
Ikhtisar Saham
Share Highlights
Jumlah Saham
Harga Harga Harga Volume Kapitalisasi
Beredar
Tertinggi Terendah Penutupan Perdagangan Pasar
Tahun Periode (Lembar)
Highest Lowest Closing (Lembar) Market
Year Period Total Outstanding
Price Price Price Trading Volume Capitalization
Shares
(Rp) (Rp) (Rp) (Share) (Rp)
(Share)
Kuartal I
4.350 4.030 4.350 7.346.900 6.073.369.498 26.419.157.316.300
Quarter I
Kuartal II
4.860 4.010 4.390 6.512.400 6.073.369.498 26.662.092.096.220
Quarter II
2025
Kuartal III
4.680 4.230 4.480 4.266.700 6.073.369.498 27.208.695.351.040
Quarter III
Kuartal IV
4.680 4.240 4.490 5.127.300 6.073.369.498 27.269.429.046.020
Quarter IV
Kuartal I
4.270 4.000 4.200 5.903.600 6.073.369.498 25.508.151.891.600
Quarter I
Kuartal II
4.300 4.000 4.190 6.563.800 6.073.369.498 25.447.418.196.620
Quarter II
2024
Kuartal III
4.280 3.950 4.180 17.615.000 6.073.369.498 25.386.684.501.640
Quarter III
Kuartal IV
4.190 3.970 4.190 15.599.500 6.073.369.498 25.447.418.196.620
Quarter IV
Laporan Tahunan 2025 Annual Report 31 PT Bank Ina Perdana Tbk
Page 34
Grafik Pergerakan Harga Penutupan Saham dan Volume Perdagangan
Graph of Movement of Closing Price and Trading Volume
Volume Perdagangan (Lembar) Harga Penutupan (Rp)
Trading Volume (Share) Closing Price (Rp)
12,000,000 4,600
4,500
10,000,000
4,400
8,000,000
4,300
6,000,000
4,200
4,000,000
4,100
2,000,000 4,000
- 3,900
pr
ov
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ay
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Ju
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Ap
De
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Ju
Fe
Au
Fe
Ju
Se
Se
Ja
Ja
A
O
O
M
M
N
N
A
M
M
2024 2025
Volume Perdagangan (Lembar) Harga Penutupan (Rp)
Trading Volume (Share) Closing Price (Rp)
Aksi Korporasi Corporate Action
Pada tahun 2025, Bank INA tidak melaksanakan aksi korporasi, In 2025, Bank INA did not carry out any corporate actions,
baik dalam bentuk pemecahan saham, penggabungan saham, either in the form of stock splits, reverse stock splits, stock
dividen saham, pembagian saham bonus, maupun perubahan dividends, bonus share distributions, or changes to the nominal
nilai nominal saham. value of its shares.
Aktivitas Perdagangan Saham Stock Trading Activity
Kepatuhan Bank INA terhadap seluruh regulasi pasar modal Bank INA’s compliance to all of the capital market regulations
pada tahun 2025 tercermin dari tidak adanya sanksi berupa in 2025 is reflected with the absence of sanction in the form of
penghentian perdagangan sementara ataupun pembatalan trading suspensions or delisting of shares.
pencatatan saham.
Ikhtisar Obligasi
Bonds Highlights
Sepanjang tahun 2025, Bank tidak mengeluarkan instrumen Throughout 2025, the Bank did not issue any financial
keuangan lain selain saham, seperti obligasi, sukuk, maupun instrument other than shares, including bonds, sukuk, or
obligasi konversi. convertible bonds.
PT Bank Ina Perdana Tbk 32 Laporan Tahunan 2025 Annual Report
Page 35
Kilas Kinerja 2025
2025 Performance Highlights
Peristiwa Penting
Significant Events
10 11
Februari / February 2025 Maret / March 2025
Bank INA resmi menjadi Bank Kustodian siap perkuat Bank INA kolaborasi dengan Sucor Asset
peran di pasar modal. Management pasarkan produk Reksa Dana.
Bank INA officially became a Custodian Bank ready Bank INA collaborates with Sucorinvest Asset
to strengthen its role in the capital market. Management to market mutual fund products.
21 5
April / April 2025 Juni / June 2025
Bank INA resmikan kantor cabang baru di Surabaya Bank INA menyelenggarakan Rapat Umum Pemegang
untuk memperluas layanan perbankan. Saham (RUPS) Tahunan.
Bank INA inaugurated a new branch office in Bank INA held the Annual General Meeting of
Surabaya to expand banking services. Shareholders (AGMS).
Laporan Tahunan 2025 Annual Report 33 PT Bank Ina Perdana Tbk
Page 36
9 9
Oktober / October 2025 Oktober / October 2025
Bank INA memberikan beasiswa bagi mahasiswa Bank INA berkolaborasi dengan Asuransi ACA dan
berprestasi Universitas Kristen Krida Wacana (Ukrida). Sequis Asset Management menyelenggarakan
Bank INA provided scholarships for outstanding Economic Outlook di 3 kota, yakni Jakarta, Surabaya,
students of Universitas Kristen Krida Wacana dan Semarang.
(Ukrida). Bank INA collaborated with Asuransi ACA and Sequis
Asset Management to hold Economic Outlook events
in 3 cities, namely Jakarta, Surabaya, and Semarang.
28
Oktober / October 2025
Bank INA dan Alam Sutera Group melakukan
Penandatanganan Perjanjian Kerja Sama guna
mendukung kemudahan Kredit Pemilikan Properti.
Bank INA and Alam Sutera Group signed
a Cooperation Agreement to support ease of
Property Ownership Credit.
PT Bank Ina Perdana Tbk 34 Laporan Tahunan 2025 Annual Report
Page 37
Kilas Kinerja 2025
2025 Performance Highlights
30 15
Oktober / October 2025 Desember / December 2025
Bank INA dan Kota Wisata Ecovia dukung kemudahan Kerja Sama pembiayaan bersama antara Bank INA
Kredit Pemilikan Properti. dan Radana Finance.
Bank INA and Kota Wisata Ecovia support ease of Joint financing cooperation between Bank INA and
Property Ownership Credit. Radana Finance.
15
Desember / December 2025
Berbagi kebaikan, Indomaret dan Bank INA beri
bantuan paket nutrisi kurangi angka stunting untuk
warga Depok.
Sharing kindness, Indomaret and Bank INA provided
nutritional assistance packages to reduce stunting
rates for residents of Depok.
Laporan Tahunan 2025 Annual Report 35 PT Bank Ina Perdana Tbk
Page 38
Penghargaan dan Sertifikasi
Awards and Certifications
Penghargaan / Awards
The Best Indonesia Enterprises Risk Management Award VII - 2025,
Gold Award - (B) Excellent (4 ****), Kategori Public Company - Bank - Asset > Rp18T
The Best Indonesia Enterprises Risk Management Award VII - 2025
Gold Award - (B) Excellent (4 ****), Bank - Public Company Category - Asset > Rp18T
Tanggal / Dated
16 Januari 2025 / January 16, 2025
Penyelenggara / Organizer
Economic Review
The Best Indonesia GCG Award-IX-2025, The Fastest Growing Bank in Property Loans
Gold Award - (B) Excellent (4 ****), Kategori
Public Company - Bank - Aset: >Rp18T Tanggal / Dated
8 Maret 2025 / March 8, 2025
The Best Indonesia GCG Award-IX-2025, Gold
Award - (B) Excellent (4 ****), Bank - Public Penyelenggara / Organizer
Company Category - Asset: >Rp18T Agung Podomoro Group
Tanggal / Dated
14 Februari 2025 / February 14, 2025
Penyelenggara / Organizer
Economic Review
PT Bank Ina Perdana Tbk 36 Laporan Tahunan 2025 Annual Report
Page 39
Kilas Kinerja 2025
2025 Performance Highlights
The Best Indonesia Corporate “Secretary & The Best Indonesia Corporate Secretary 2025,
Communication” Award-X-2025, Platinum Platinum Award - Score: 90.40 - Very Excellent
Award - Score: 90.50 - Very Excellent (5*****), (5*****), Kategori Public Company -
Kategori Public Company - Bank - Aset: >Rp18T Bank - Aset: >Rp18T
The Best Indonesia Corporate “Secretary & The Best Indonesia Corporate Secretary 2025,
Communication” Award-X-2025, Platinum Award Platinum Award - Score: 90,40 - Very Excellent
- Score: 90,50 - Very Excellent (5*****), Bank - (5*****), Bank - Public Company Category -
Public Company Category - Asset: >Rp18T Asset: >Rp18T
Tanggal / Dated Tanggal / Dated
18 Maret 2025 / March 18, 2025 18 Maret 2025 / March 18, 2025
Penyelenggara / Organizer Penyelenggara / Organizer
Economic Review Economic Review
The Best Conventional Bank KBMI 1 - The Best Mortgage Loan The 2nd Best Mobile Banking
Asset IDR 10 to <25 Trillion Conventional Bank KBMI 1 - Conventional Bank KBMI 1 -Asset
Asset IDR 10 to <25 Trillion IDR 10 to <25 Trillion
Tanggal / Dated
20 Maret 2025 / March 20, 2025 Tanggal / Dated Tanggal / Dated
Penyelenggara | Organizer 20 Maret 2025 / March 20, 2025 20 Maret 2025 / March 20, 2025
Infobank & Isentia Penyelenggara / Organizer Penyelenggara | Organizer
Infobank & Isentia Infobank & Isentia
The 3rd Best Deposits Conventional Bank KBMI 1 - The 3rd Best Savings Account Conventional Bank
Asset IDR 10 to <25 Trillion KBMI 1 - Asset IDR 10 to <25 Trillion
Tanggal / Dated Tanggal / Dated
20 Maret 2025 / March 20, 2025 20 Maret 2025 / March 20, 2025
Penyelenggara / Organizer Penyelenggara / Organizer
Infobank & Isentia Infobank & Isentia
Laporan Tahunan 2025 Annual Report 37 PT Bank Ina Perdana Tbk
Page 40
The Best Indonesia Sales Marketing Award-VIII-2025,
Platinum Award (A) - Very Excellent (5*****),
Kategori Public Company - Bank -
Aset: >Rp20T - Rp25T
The Best Indonesia Sales Marketing Award-VIII-2025,
Platinum Award (A) - Very Excellent (5*****),
Bank - Public Company Category -
Asset: >Rp20T - Rp25T
Tanggal / Dated
30 April 2025 / April 30, 2025
Penyelenggara / Organizer
Economic Review
The Most 500 Outstanding The Best Indonesia IT & Digital Operational Excellent -
Woman 2025 in Financial 2025 Gold Award (B) (Excellent) (4 Star ****), Kategori
Sector & State-Owned Enterprise Bank Public Company - Bank - Aset: >Rp25T
Tanggal / Dated The Best Indonesia IT & Digital Operational
4 Juli 2025 / July 4, 2025 Excellent - 2025 Gold Award (B) (Excellent) (4 Star ****),
Penyelenggara / Organizer
Bank - Public Company Category - Asset: >Rp25T
Infobank Tanggal / Dated
15 Agustus 2025 / August 15, 2025
Penyelenggara / Organizer
Economic Review
KPR Bank INA as
The Promising Newcomer in Mortgages
Tanggal / Dated
25 November 2025 / November 25, 2025
Penyelenggara / Organizer
Properti Indonesia
PT Bank Ina Perdana Tbk 38 Laporan Tahunan 2025 Annual Report
Page 41
Kilas Kinerja 2025
2025 Performance Highlights
Sertifikasi / Certifications
Certificate of Registration ISO/IEC 27001:2022 Certificate of Computer Security Incident
Information Security Management Systems Response Team (CSIRT) - BINA
Penyelenggara / Organizer Penyelenggara / Organizer
CBQA Global Badan Siber dan Sandi Negara (BSSN) / National Cyber and
Encryption Agency (BSSN)
Masa Berlaku / Validity Period
19 Mei 2023-18 Mei 2026 / May 19, 2023-May 18, 2026 Masa Berlaku / Validity Period
17 Mei 2024-17 Mei 2027 / May 17, 2024-May 17, 2027
Keanggotaan Asosiasi [POJK51-C.5]
Association Membership
Nama Asosiasi Skala Asosiasi Posisi Bank
Association Name Association Scale The Bank’s Position
Lembaga Penjamin Simpanan Indonesia Nasional Anggota
Indonesian Deposit Insurance Corporation National Member
PT Kustodian Sentral Efek Indonesia Nasional Anggota
Indonesia Central Securities Depository National Member
Perhimpunan Bank-Bank Umum Nasional (PERBANAS) Nasional Anggota
Association of National Commercial Banks (PERBANAS) National Member
Asosiasi Emiten Indonesia (AEI) Nasional Anggota
Public Listed Companies Association (AEI) National Member
Ikatan Bankir Indonesia (IBI) Nasional Anggota
Indonesia Banker Institute (IBI) National Member
Lembaga Alternatif Penyelesaian Sengketa Perbankan Indonesia (LAPSPI)
Nasional Anggota
Indonesian
National Member
Indonesian Alternative Agencies for Dispute Resolution in Banking (LAPSPI)
Nasional Anggota
Indonesian Corporate Secretary Association (ICSA)
National Member
Asosiasi Sistem Pembayaran Indonesia (ASPI) Nasional Anggota
Indonesia Payment System Association (ASPI) National Member
Forum Komunikasi Direktur Operasional Perbankan Nasional Anggota
Forum for Communication of Banking Operations Directors National Member
Asosiasi Bank Agen Penjual Efek Reksa Dana Indonesia (ABAPERDI)
Nasional Anggota
Indonesian Bank Association of Selling Agents for Mutual Fund Securities
National Member
(ABAPERDI)
Laporan Tahunan 2025 Annual Report 39 PT Bank Ina Perdana Tbk
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PT Bank Ina Perdana Tbk 40 Laporan Tahunan 2025 Annual Report
Page 43
LAPORAN
MANAJEMEN
Management Report
Laporan Tahunan 2025 Annual Report 41 PT Bank Ina Perdana Tbk
Page 44
Laporan Dewan Komisaris
Report of the Board of Commissioners
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Shareholders and Stakeholders,
Tahun 2025 menjadi periode yang menuntut kewaspadaan 2025 was a period that required both vigilance and
sekaligus ketegasan arah bagi industri perbankan nasional. Di decisiveness for the national banking industry. Amid interest
tengah dinamika suku bunga, kompetisi likuiditas, percepatan rate dynamics, liquidity competition, accelerated digital
transformasi digital, serta penguatan ekspektasi regulator transformation, and heightened regulatory expectations
terhadap kualitas tata kelola dan manajemen risiko, Dewan regarding the quality of governance and risk management,
Komisaris menjalankan fungsi pengawasan secara aktif dan the Board of Commissioners carried out its supervisory function
independen guna memastikan Bank INA tetap berada pada actively and independently to ensure that Bank INA remained
jalur pertumbuhan yang sehat dan berkelanjutan. Pengawasan on a healthy and sustainable growth path. Such supervision
tersebut difokuskan pada konsistensi implementasi strategi, was focused on the consistency of strategy implementation,
efektivitas manajemen risiko, kecukupan permodalan, serta the effectiveness of risk management, capital adequacy, and
ketahanan likuiditas. liquidity resilience.
Dewan Komisaris memandang bahwa keseimbangan antara The Board of Commissioners views the balance between
ekspansi usaha dan mitigasi risiko merupakan prasyarat business expansion and risk mitigation as a key prerequisite
utama dalam menjaga stabilitas jangka panjang. Oleh karena for maintaining long-term stability. Therefore, throughout
itu, sepanjang tahun 2025, Dewan Komisaris secara berkala 2025, the Board of Commissioners periodically evaluated the
melakukan evaluasi atas pelaksanaan Rencana Bisnis Bank implementation of the Bank’s Business Plan (RBB), asset quality,
(RBB), kualitas aset, struktur pendanaan, pengendalian internal, funding structure, internal control, and the implementation of
serta penerapan tata kelola perusahaan yang baik (good good corporate governance (GCG). Through constructive
corporate governance/GCG). Melalui fungsi pengawasan supervision and intensive dialogue with the Board of Directors,
yang konstruktif dan dialog yang intensif dengan Direksi, the Board of Commissioners ensured that every strategic
Dewan Komisaris memastikan bahwa setiap keputusan strategis decision of Bank INA remained aligned with the established risk
Bank INA tetap selaras dengan risk appetite yang telah appetite and the interests of all stakeholders. The supervisory
ditetapkan dan kepentingan seluruh pemangku kepentingan. results and views of the Board of Commissioners are further
Hasil pengawasan dan pandangan Dewan Komisaris lebih described below.
lengkap diuraikan sebagai berikut.
Pandangan atas Kondisi Ekonomi dan Views on Economic Condition and
Industri Perbankan Banking Industry
Dewan Komisaris memandang bahwa kondisi perekonomian The Board of Commissioners views that the global economic
global tahun 2025 masih berada dalam lanskap yang sarat condition in 2025 remained within a landscape full of
ketidakpastian, dipengaruhi oleh eskalasi kebijakan perdagangan uncertainty, influenced by the escalation of increasingly
yang semakin proteksionis, volatilitas pasar keuangan protectionist trade policies, volatility in international financial
internasional, serta ketegangan geopolitik yang berkelanjutan. markets, and ongoing geopolitical tensions. Nevertheless,
Meskipun demikian, pertumbuhan ekonomi global tetap global economic growth continued to show resilience with
menunjukkan ketahanan dengan proyeksi sebesar 3,3%, a projected growth of 3.3%, supported by technology-based
didukung oleh investasi berbasis teknologi, khususnya Artificial investment, particularly in Artificial Intelligence (AI), as well as
Intelligence (AI), serta kebijakan fiskal dan moneter yang relatif relatively accommodative fiscal and monetary policies. Global
akomodatif. Inflasi global yang mulai mereda memberikan inflation, which had begun to ease, provided room for policy
ruang pelonggaran kebijakan, namun bank sentral utama tetap relaxation, although major central banks remained cautious in
berhati-hati dalam menentukan arah suku bunga ke depan. determining the future direction of interest rates.
Di tengah dinamika tersebut, Dewan Komisaris menilai bahwa Amid these dynamics, the Board of Commissioners believes
perekonomian Indonesia tetap menunjukkan fundamental that the Indonesian economy continued to demonstrate
yang solid dengan pertumbuhan sebesar 5,11% serta stabilitas solid fundamentals, with growth of 5.11% and maintained
makroekonomi yang terjaga. Konsumsi domestik yang kuat, macroeconomic stability. Strong domestic consumption,
PT Bank Ina Perdana Tbk 42 Laporan Tahunan 2025 Annual Report
Page 45
Laporan Manajemen
Management Report
INAWATY
HANDOJO
Komisaris Utama Independen
Independent President Commissioner
Laporan Tahunan 2025 Annual Report 43 PT Bank Ina Perdana Tbk
Page 46
pertumbuhan investasi, serta stabilitas nilai tukar dan inflasi investment growth, and the stability of the exchange rate
dalam kisaran sasaran menjadi penopang utama kinerja ekonomi and inflation within the target range became the main drivers
nasional. Kebijakan moneter yang lebih akomodatif melalui of national economic performance. More accommodative
penurunan BI-Rate turut memberikan ruang bagi sektor riil dan monetary policy through the reduction of the BI-Rate also
industri perbankan untuk menjaga momentum intermediasi. provided room for the real sector and the banking industry to
maintain intermediation momentum.
Dari perspektif industri, Dewan Komisaris mencermati laju From an industry perspective, the Board of Commissioners
pertumbuhan kredit perbankan nasional pada tahun 2025 observed that the growth rate of national banking credit in
cenderung tidak setinggi periode sebelumnya, seiring dengan 2025 tended to be lower than in the previous period, in line
proses normalisasi kondisi ekonomi dan meningkatnya with the normalization of economic conditions and increased
kehati-hatian dalam penyaluran kredit. Meskipun demikian, prudence in lending activities. Nevertheless, the banking
industri perbankan tetap menunjukkan kinerja yang solid, industry continued to demonstrate solid performance, as
tercermin dari pertumbuhan kredit yang positif, likuiditas reflected in positive credit growth, adequate liquidity, and
yang memadai, serta kualitas aset yang tetap terjaga. Rasio maintained asset quality. Industry liquidity and capital ratios
likuiditas dan permodalan industri berada pada level yang kuat, remained at strong levels, providing a buffer against potential
memberikan bantalan terhadap potensi tekanan eksternal. external pressures. At the same time, the acceleration of
Pada saat yang sama, percepatan digitalisasi sistem payment system digitalization, including the surge in QRIS and
pembayaran, termasuk lonjakan transaksi QRIS dan BI-FAST, BI-FAST transactions, marked a structural transformation in
menandai transformasi struktural dalam ekosistem keuangan the national financial ecosystem. The Board of Commissioners
nasional. Dewan Komisaris memandang bahwa perkembangan believes that this development opens significant growth
ini membuka peluang pertumbuhan yang signifikan, namun opportunities, while also requiring stronger risk management,
juga menuntut penguatan manajemen risiko, keamanan cybersecurity, and more disciplined governance to ensure
siber, dan tata kelola yang semakin disiplin agar stabilitas dan the stability and sustainability of the industry.
keberlanjutan industri tetap terjaga.
Pengawasan atas Strategi Bisnis dan Supervision of Business Strategy and
Implementasinya Its Implementation
Dewan Komisaris memandang bahwa strategi bisnis yang The Board of Commissioners views that the business strategy
dirumuskan Direksi pada tahun 2025 telah selaras dengan formulated by the Board of Directors in 2025 was aligned
dinamika industri dan prinsip kehati-hatian, dengan menekankan with industry dynamics and prudential principles, emphasizing
keseimbangan antara pertumbuhan pendapatan, penguatan tata a balance between revenue growth, strengthened governance,
kelola, serta peningkatan efisiensi operasional dalam kerangka and improved operational efficiency within an integrated
manajemen risiko yang terintegrasi. Fokus pada ekspansi kredit risk management framework. The focus on selective credit
yang selektif, penguatan struktur pendanaan khususnya CASA, expansion, strengthening the funding structure particularly
percepatan transformasi digital, serta pengendalian biaya dinilai CASA, accelerating digital transformation, and controlling
sebagai langkah strategis yang tepat untuk menjaga daya saing costs was considered an appropriate strategic measure to
sekaligus stabilitas jangka panjang Bank INA. maintain both competitiveness and the long-term stability of
Bank INA. .
Dalam menjalankan fungsi pengawasan, Dewan Komisaris In carrying out its supervisory function, the Board of
melakukan evaluasi berkala atas implementasi strategi tersebut Commissioners periodically evaluated the implementation of
melalui pembahasan kinerja keuangan, kualitas aset, kecukupan such strategy through reviews of financial performance, asset
likuiditas dan permodalan, serta perkembangan transformasi quality, liquidity and capital adequacy, as well as the progress
digital dan penguatan infrastruktur teknologi. Indikator utama of digital transformation and the strengthening of technology
seperti pertumbuhan kredit, rasio NPL, LDR, CAR, BOPO, serta infrastructure. Key indicators such as credit growth, NPL
pencapaian profitabilitas menjadi perhatian utama dalam ratio, LDR, CAR, BOPO, and profitability achievement became
memastikan strategi berjalan sesuai dengan risk appetite the main focus in ensuring that the strategy was implemented
yang telah ditetapkan. Selain itu, Dewan Komisaris secara in accordance with the established risk appetite. In addition, the
aktif memantau efektivitas pengendalian internal, pelaksanaan Board of Commissioners actively monitored the effectiveness
manajemen risiko, serta kepatuhan terhadap ketentuan of internal controls, the implementation of risk management,
regulator, termasuk melalui laporan komite-komite di bawah and compliance with regulatory requirements, including
Direksi dan fungsi audit internal. through reports from committees under the Board of Directors
and the internal audit function.
PT Bank Ina Perdana Tbk 44 Laporan Tahunan 2025 Annual Report
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Laporan Manajemen
Management Report
Berdasarkan hasil pengawasan tersebut, Dewan Komisaris Based on the supervisory results, the Board of Commissioners
menilai bahwa implementasi strategi tahun 2025 telah berjalan believes that the implementation of the 2025 strategy was
secara konsisten dan adaptif terhadap perubahan kondisi carried out consistently and adaptively in response to changes in
eksternal. Namun demikian, Dewan Komisaris tetap mendorong external conditions. Nevertheless, the Board of Commissioners
Direksi untuk terus meningkatkan kualitas pertumbuhan, continues to encourage the Board of Directors to further
memperkuat diversifikasi sumber pendapatan, serta menjaga improve the quality of growth, strengthen the diversification
disiplin manajemen risiko di tengah potensi volatilitas ke depan. of income sources, and maintain disciplined risk management
Pendekatan pengawasan yang konstruktif ini dimaksudkan amid potential future volatility. This constructive supervisory
untuk memastikan bahwa setiap inisiatif strategis tidak hanya approach is intended to ensure that every strategic initiative
menghasilkan kinerja jangka pendek, tetapi juga memperkokoh not only delivers short-term performance, but also strengthens
fondasi keberlanjutan Bank INA dalam jangka panjang. the long-term sustainability foundation of Bank INA.
Penilaian atas Kinerja Direksi Assessment of the Performance of
the Board of Directors
Di tengah berbagai dinamika tantangan dan peluang sepanjang Amidst the various dynamics of challenges and opportunities
tahun 2025, Dewan Komisaris menilai bahwa Bank INA tetap throughout 2025, the Board of Commissioners assessed that
mencatat pertumbuhan pada sejumlah indikator utama, Bank INA continued to record growth on several key indicators,
khususnya pada penyaluran kredit, penghimpunan dana, dan particularly in credit disbursement, fund mobilization,
total aset. Pertumbuhan tersebut tercermin antara lain dari and total assets. This growth is reflected, among others,
peningkatan kredit sehingga mencapai Rp15,26 triliun serta in the increase in credit to Rp15.26 trillion and total assets of
total aset menjadi sebesar Rp31,30 triliun, didukung oleh Rp31.30 trillion, supported by significant growth in third-party
penghimpunan dana pihak ketiga yang tumbuh signifikan. funds. In addition, the Bank’s capital structure and liquidity
Selain itu, struktur permodalan dan likuiditas Bank tetap remained at sound level, as reflected in a sustained capital
berada pada level yang sehat, tercermin dari rasio kecukupan adequacy ratio (CAR) and liquidity ratios that remained well
modal (CAR) yang terjaga serta rasio likuiditas yang berada above regulatory requirements, thereby providing ample
jauh di atas ketentuan regulator, sehingga memberikan ruang room for sustainable business expansion. In terms of income,
yang memadai bagi keberlanjutan ekspansi usaha. Dari sisi the increase in fee-based income also indicated positive
pendapatan, peningkatan pendapatan berbasis komisi juga development, in alignment with efforts to diversify sources of
menunjukkan perkembangan yang positif seiring dengan upaya income and strengthening of services.
diversifikasi sumber pendapatan dan penguatan layanan.
Namun demikian, Dewan Komisaris juga mencermati adanya Nevertheless, the Board of Commissioners also notice an
peningkatan risiko kredit yang berdampak pada kenaikan rasio increase in credit risk, leading to a rise in the non-performing
kredit bermasalah (NPL). Dalam merespons kondisi tersebut, loan (NPL). In responding to this condition, the Bank adopted a
Bank mengambil langkah konservatif melalui peningkatan conservative measure by increasing allowances for impairment
pencadangan atas kerugian penurunan nilai aset keuangan, losses on financial assets, which ultimately affected profitability
yang pada akhirnya berdampak pada kinerja profitabilitas performance, with a net loss recorded at the end of 2025.
sehingga mencatat rugi bersih pada akhir tahun 2025. The Board of Commissioners views this measure as a part of
Dewan Komisaris memandang bahwa langkah tersebut the efforts to strengthen asset quality and implementation of
merupakan bagian dari upaya penguatan kualitas aset dan prudential principles to maintain long-term financial resilience.
penerapan prinsip kehati-hatian guna menjaga ketahanan
keuangan dalam jangka panjang.
Dari sisi strategi, Dewan Komisaris mencermati bahwa Direksi From a strategic side, the Board of Commissioners observes
tetap responsif dalam menghadapi tantangan melalui penguatan the Board of Directors remained responsive in facing challenges
manajemen risiko, pengelolaan kredit bermasalah, serta through risk management strengthening, non-performing
pengembangan inisiatif bisnis, termasuk kolaborasi strategis credit management, and business initiatives development,
dengan mitra pengelola aset, pengembangan layanan digital including strategic collaboration with asset management
melalui Binadigital, serta perluasan peran Bank di sektor pasar partners, digital services development via Binadigital, and
modal melalui fungsi kustodian dan administrator Rekening expanding Bank’s role in the capital market sector through its
Dana Nasabah (RDN). Capaian tersebut turut diperkuat dengan functions as custodian and Customer Fund Account (RDN)
pengakuan eksternal atas kualitas layanan digital Bank. Hal ini administrator. Such achievements were further reinforced
menunjukkan komitmen Direksi dalam menjaga keberlanjutan by external recognition of the Bank’s digital service quality.
usaha dan meningkatkan daya saing Perseroan. It shows the Board of Directors’ commitment in maintaining
business sustainability.
Laporan Tahunan 2025 Annual Report 45 PT Bank Ina Perdana Tbk
Page 48
Meskipun tahun 2025 merupakan periode yang penuh Although 2025 was a challenging period, the Board of
tantangan, Dewan Komisaris menilai Direksi telah menjalankan Commissioners considers the Board of Directors has
fungsi pengurusan secara profesional dan adaptif, dengan conducted its management function professionally and
tetap mengedepankan prinsip tata kelola yang baik, kehati- adaptively, while still prioritizing good corporate governance
hatian, serta keseimbangan antara pertumbuhan dan penguatan principles, prudence, as well as balance between growth and
fundamental Bank. strengthening of the Bank’s fundamentals.
Pandangan atas Prospek Usaha Tahun Outlook on Business Prospects for 2026
2026
Dewan Komisaris memandang bahwa prospek usaha industri The Board of Commissioners believes that the business
perbankan nasional pada tahun 2026 tetap berada dalam prospects of the national banking industry in 2026 remain on
jalur yang konstruktif, didukung oleh kebijakan moneter dan a constructive path, supported by accommodative monetary
makroprudensial yang akomodatif serta momentum transformasi and macroprudential policies as well as the continued
digital yang berkelanjutan. Sasaran inflasi yang terjaga dan momentum of digital transformation. Controlled inflation targets
kebijakan suku bunga yang forward-looking memberikan ruang and forward-looking interest rate policies provide room for
bagi pertumbuhan kredit pada kisaran yang sehat, sementara healthy credit growth, while developments in digital payment
perkembangan sistem pembayaran digital membuka peluang systems create opportunities to improve efficiency and expand
peningkatan efisiensi dan perluasan basis nasabah. Namun the customer base. Nevertheless, the Board of Commissioners
demikian, Dewan Komisaris tetap mencermati potensi volatilitas continues to observe potential external volatility, domestic
eksternal, dinamika likuiditas domestik, serta intensitas kompetisi liquidity dynamics, and the intensity of industry competition,
industri yang memerlukan pengelolaan risiko secara disiplin. all of which require disciplined risk management.
Terhadap rencana strategis Direksi tahun 2026, Dewan With regard to the Board of Directors’ strategic plan for 2026,
Komisaris menilai bahwa target pertumbuhan Dana Pihak the Board of Commissioners believes that the targets for
Ketiga (DPK), kredit, dan total aset telah ditetapkan secara Third Party Funds (DPK), loans, and total assets have been set
terukur dengan mempertimbangkan keseimbangan antara in a measured manner by considering the balance between
ekspansi dan ketahanan permodalan. Proyeksi peningkatan DPK expansion and capital resilience. The projected increase in
menjadi Rp24,22 triliun, pertumbuhan kredit menjadi Rp16,12 DPK to Rp24.22 trillion, loan growth to Rp16.12 trillion, and
triliun, serta total aset sebesar Rp28,70 triliun dipandang total assets of Rp28.70 trillion are considered realistic in
realistis dalam konteks penguatan struktur pendanaan dan the context of strengthening the funding structure and
intermediasi selektif. Target pendapatan bunga neto dan laba selective intermediation. The targets for net interest income
bersih juga telah mempertimbangkan sensitivitas margin dan and net profit have also taken into account margin sensitivity
dinamika biaya dana. and the dynamics of cost of funds.
Dewan Komisaris juga mendukung fokus strategi pada The Board of Commissioners also supports the strategic focus
penguatan kredit produktif berbasis ekosistem UMKM dan on strengthening productive lending based on MSME and
supply chain, pengembangan segmen consumer melalui kerja supply chain ecosystems, developing the consumer segment
sama strategis, serta peningkatan fee-based income melalui through strategic partnerships, and increasing fee-based income
wealth management, treasury, trade finance, dan layanan through wealth management, treasury, trade finance, and
digital. Implementasi hybrid banking model, penguatan digital services. The implementation of a hybrid banking model,
kapabilitas SDM, optimalisasi jaringan Kantor Cabang, serta strengthening human resource capabilities, optimizing the branch
penguatan keamanan siber dan risk control system dipandang office network, and enhancing cybersecurity and risk control
sebagai langkah yang tepat untuk memperkuat daya saing systems are considered appropriate measures to strengthen
sekaligus menjaga stabilitas operasional. Dewan Komisaris juga competitiveness while maintaining operational stability.
mendukung upaya untuk memperkuat kecukupan modal inti, The Board of Commissioners also supports efforts to
baik melalui private placement ataupun hak memesan efek strengthen core capital adequacy, either through private
terlebih dahulu (HMETD). placement or pre-emptive rights (HMETD).
Secara keseluruhan, Dewan Komisaris menilai bahwa prospek Overall, the Board of Commissioners believes that the business
usaha tahun 2026 memberikan peluang pertumbuhan bagi Bank prospects for 2026 provide growth opportunities for Bank INA,
INA, sepanjang tetap dijalankan dengan disiplin manajemen as long as they continue to be supported by disciplined risk
risiko, pengelolaan modal yang hati-hati, serta konsistensi management, prudent capital management, and consistent
penerapan GCG. Dewan Komisaris akan terus mengawal implementation of GCG. The Board of Commissioners
implementasi strategi tersebut agar pertumbuhan yang dicapai will continue to oversee the implementation of these
tidak hanya berorientasi pada peningkatan kinerja jangka strategies so that the growth achieved is not only focused on
pendek, tetapi juga memperkokoh fondasi keberlanjutan Bank improving short-term performance, but also on strengthening
INA dalam jangka panjang. the long-term sustainability foundation of Bank INA.
PT Bank Ina Perdana Tbk 46 Laporan Tahunan 2025 Annual Report
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Laporan Manajemen
Management Report
Evaluasi atas Penerapan Tata Kelola Evaluation of the Implementation of
Perusahaan Corporate Governance
Dewan Komisaris menilai bahwa penerapan tata kelola The Board of Commissioners believes that the implementation
perusahaan yang baik di Bank INA sepanjang tahun 2025 telah of good corporate governance at Bank INA throughout 2025 was
dijalankan secara konsisten dan terintegrasi dengan manajemen carried out consistently and integrated with risk management
risiko serta sistem pengendalian internal. Implementasi GCG and the internal control system. The implementation of GCG
tidak berhenti pada aspek kepatuhan formal terhadap regulasi, did not stop at the formal compliance aspect with regulations,
tetapi telah menjadi kerangka kerja dalam proses pengambilan but had become a framework in the strategic and operational
keputusan strategis dan operasional. Prinsip perilaku beretika, decision-making process. The principles of ethical conduct,
akuntabilitas, transparansi, dan keberlanjutan tercermin dalam accountability, transparency, and sustainability were reflected
efektivitas struktur organisasi, fungsi komite, serta mekanisme in the effectiveness of the organizational structure, committee
pelaporan yang dilakukan secara berkala dan terdokumentasi. functions, and reporting mechanisms carried out periodically
and in a documented manner.
Dalam menjalankan fungsi pengawasan, Dewan Komisaris In carrying out its supervisory function, the Board of
secara aktif mengevaluasi efektivitas three lines of defense, Commissioners actively evaluated the effectiveness of the
termasuk peran manajemen risiko, kepatuhan, dan audit three lines of defense, including the role of risk management,
internal dalam memastikan seluruh aktivitas usaha berada compliance, and internal audit in ensuring that all business
dalam koridor risk appetite yang telah ditetapkan. Pengawasan activities remained within the established risk appetite
juga mencakup implementasi Internal Control over Financial corridor. Supervision also included the implementation of
Reporting (ICoFR), tindak lanjut atas temuan audit internal Internal Control over Financial Reporting (ICoFR), follow-up
maupun eksternal, serta pelaksanaan self-assessment GCG actions on findings from internal and external audits, as well
secara berkala. Dewan Komisaris memastikan bahwa setiap as the periodic implementation of GCG self-assessments.
rekomendasi perbaikan ditindaklanjuti secara tepat waktu The Board of Commissioners ensured that every improvement
dan terukur guna meningkatkan kualitas tata kelola secara recommendation was followed up in a timely and measurable
berkelanjutan. manner in order to continuously improve the quality of
governance.
Dewan Komisaris memandang bahwa praktik tata kelola yang The Board of Commissioners believes that the governance
diterapkan telah mendukung stabilitas kinerja dan reputasi practices implemented have supported the stability of Bank
Bank INA di tengah dinamika industri perbankan. Ke depan, INA’s performance and reputation amid the dynamics of
Dewan Komisaris tetap mendorong penguatan pada aspek the banking industry. Going forward, the Board of Commissioners
pengawasan risiko digital, keamanan siber, serta integrasi continues to encourage further strengthening in the areas
risiko sosial dan lingkungan ke dalam manajemen risiko secara of digital risk oversight, cybersecurity, and the integration
lebih komprehensif agar tata kelola semakin adaptif terhadap of social and environmental risks into risk management in
perkembangan regulasi dan praktik terbaik industri. a more comprehensive manner so that governance becomes
increasingly adaptive to regulatory developments and industry
best practices.
Pengamatan atas Sistem Pelaporan Observation on the Whistleblowing
Pelanggaran System
Dewan Komisaris memandang bahwa Sistem Whistleblowing The Board of Commissioners believes that the Whistleblowing
merupakan instrumen penting dalam menjaga integritas System is an important instrument in maintaining integrity
dan budaya kepatuhan di Bank INA. Sepanjang tahun 2025, and a culture of compliance at Bank INA. Throughout 2025,
Dewan Komisaris memastikan bahwa mekanisme pelaporan the Board of Commissioners ensured that the whistleblowing
pelanggaran berjalan secara independen, transparan, dan mechanism operated independently, transparently, and
memberikan perlindungan yang memadai kepada pelapor. provided adequate protection to whistleblowers. This system
Sistem ini dirancang untuk mendukung deteksi dini atas potensi was designed to support the early detection of potential
pelanggaran, fraud, maupun penyimpangan etika, serta menjadi violations, fraud, and ethical misconduct, while also serving
bagian dari penguatan pengendalian internal. Dewan Komisaris as part of the strengthening of internal controls. The Board
menerima laporan berkala mengenai pengelolaan WBS, termasuk of Commissioners received periodic reports regarding
tindak lanjut atas setiap laporan yang masuk. Evaluasi dilakukan the management of the Whistleblowing System, including
untuk memastikan bahwa proses investigasi dilakukan secara follow-up actions on every report submitted. Evaluations
objektif dan sesuai prosedur, serta bahwa tindakan korektif were conducted to ensure that the investigation process was
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dan perbaikan sistem diterapkan secara memadai. Pendekatan carried out objectively and in accordance with procedures,
ini bertujuan memastikan bahwa WBS tidak hanya bersifat and that corrective actions and system improvements were
administratif, tetapi efektif dalam memperkuat budaya implemented adequately. This approach is intended to ensure
integritas dan pencegahan risiko reputasi Bank INA. that the Whistleblowing System is not merely administrative in
nature, but is effective in strengthening a culture of integrity
and preventing reputational risk for Bank INA.
Penilaian terhadap Komite-Komite di Assessment of Committees under the
bawah Dewan Komisaris Board of Commissioners
Dalam menjalankan fungsi pengawasan secara efektif, Dewan In carrying out its supervisory function effectively, the Board
Komisaris didukung oleh 3 komite, yaitu Komite Audit, Komite of Commissioners was supported by 3 committees, namely
Pemantau Risiko, serta Komite Remunerasi dan Nominasi. the Audit Committee, the Risk Monitoring Committee, and the
Sepanjang tahun 2025, Dewan Komisaris menilai bahwa Remuneration and Nomination Committee. Throughout 2025,
masing-masing komite telah menjalankan tugas dan tanggung the Board of Commissioners believes that each committee
jawabnya secara independen, profesional, dan selaras dengan carried out its duties and responsibilities independently,
prinsip GCG, sehingga mendukung kualitas pengawasan atas professionally, and in line with GCG principles, thereby
pengelolaan Bank INA. supporting the quality of supervision over the management of
Bank INA.
Komite Audit secara konsisten melakukan penelaahan atas The Audit Committee consistently reviewed the Financial
Laporan Keuangan, efektivitas sistem pengendalian internal, Statements, the effectiveness of the internal control system,
pelaksanaan fungsi audit internal, serta kepatuhan terhadap the implementation of the internal audit function, as well as
ketentuan regulator dan kebijakan internal. Dewan Komisaris compliance with regulatory requirements and internal policies.
menilai bahwa peran Komite Audit dalam mengevaluasi The Board of Commissioners believes that the role of the Audit
kecukupan pengendalian, menindaklanjuti temuan audit, Committee in evaluating the adequacy of controls, following
serta memastikan transparansi pelaporan telah berkontribusi up on audit findings, and ensuring reporting transparency has
positif terhadap integritas informasi keuangan dan stabilitas contributed positively to the integrity of financial information
operasional Bank INA. and the operational stability of Bank INA.
Komite Pemantau Risiko secara aktif melakukan pemantauan The Risk Monitoring Committee actively monitored the
terhadap profil risiko Bank, termasuk risiko kredit, likuiditas, Bank’s risk profile, including credit, liquidity, market,
pasar, operasional, serta risiko terkait transformasi digital. operational, and risks related to digital transformation.
Dewan Komisaris mencermati bahwa proses self-assessment The Board of Commissioners observed that the bank
tingkat kesehatan bank serta evaluasi periodik atas parameter soundness self-assessment process and periodic evaluation
risiko dilakukan secara disiplin. Hasil pengawasan menunjukkan of risk parameters were carried out in a disciplined manner.
bahwa risiko-risiko utama telah dikelola dalam batas yang dapat The supervisory results showed that the key risks had been
diterima dan tidak menimbulkan dampak material terhadap managed within acceptable limits and did not have a material
kelangsungan usaha Bank INA. impact on the business continuity of Bank INA.
Sementara itu, Komite Remunerasi dan Nominasi menjalankan Meanwhile, the Remuneration and Nomination Committee
fungsi pengawasan atas kebijakan remunerasi, suksesi carried out its supervisory function over remuneration policies,
manajemen, serta pengembangan sumber daya manusia agar management succession, and human resource development
selaras dengan strategi dan kebutuhan organisasi. Dewan to ensure alignment with the organization’s strategy and
Komisaris menilai bahwa rekomendasi yang diberikan terkait needs. The Board of Commissioners believes that the
struktur organisasi, kebijakan kompensasi, serta penguatan recommendations provided regarding organizational structure,
kompetensi telah mendukung peningkatan efektivitas compensation policies, and competency strengthening have
organisasi dan kesinambungan kepemimpinan Bank INA. supported the improvement of organizational effectiveness
and the continuity of Bank INA’s leadership.
Secara keseluruhan, Dewan Komisaris menilai bahwa sinergi Overall, the Board of Commissioners believes that the synergy
antara komite-komite tersebut telah memperkuat kualitas among these committees has strengthened the quality of
pengawasan dan tata kelola, serta memberikan kontribusi nyata supervision and governance, while also making a tangible
dalam menjaga stabilitas, integritas, dan keberlanjutan kinerja contribution to maintaining the stability, integrity, and
Bank INA sepanjang tahun 2025. sustainability of Bank INA’s performance throughout 2025.
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Perubahan Komposisi Anggota Dewan Changes in the Composition of the
Komisaris Board of Commissioners
Sepanjang tahun 2025, tidak terdapat perubahan terkait Throughout 2025, there were no changes in the composition
komposisi anggota Dewan Komisaris Perseroan. Susunan of the members of the Company’s Board of Commissioners.
anggota Direksi saat ini adalah sebagai berikut. The current composition of the Board of Directors is as follows.
Nama Jabatan
Name Position
Komisaris Utama Independen
Inawaty Handojo
Independent President Commissioner
Komisaris Independen
Yohanes Santoso Wibowo
Independent Commissioner
Komisaris
Josavia Rachman Ichwan
Commissioner
Penutup Closing
Dewan Komisaris menyampaikan apresiasi kepada Direksi The Board of Commissioners would like to express its
dan seluruh jajaran manajemen serta karyawan atas dedikasi appreciation to the Board of Directors and all management and
dan kerja keras yang telah diberikan sepanjang tahun 2025. employees for their dedication and hard work throughout 2025.
Di tengah dinamika industri dan tantangan eksternal yang Amid industry dynamics and complex external challenges, Bank
kompleks, Bank INA mampu menjaga stabilitas kinerja, INA was able to maintain performance stability, strengthen
memperkuat tata kelola, serta menjalankan berbagai inisiatif governance, and consistently implement various strategic
strategis secara konsisten dan terukur. Dewan Komisaris juga initiatives in a measured manner. The Board of Commissioners
menyampaikan terima kasih kepada para Pemegang Saham, also extends its gratitude to the Shareholders, regulators,
regulator, mitra usaha, dan seluruh pemangku kepentingan atas business partners, and all stakeholders for the trust and
kepercayaan dan dukungan yang terus diberikan kepada Bank support continuously given to Bank INA. Such trust serves as
INA. Kepercayaan tersebut menjadi landasan penting dalam an important foundation in strengthening the Bank’s reputation
memperkuat reputasi dan keberlanjutan usaha Bank. and business sustainability.
Ke depan, Dewan Komisaris akan terus menjalankan fungsi Going forward, the Board of Commissioners will continue
pengawasan secara independen dan konstruktif guna to carry out its supervisory function independently and
memastikan bahwa setiap langkah strategis Bank INA tetap constructively to ensure that every strategic step taken by Bank
selaras dengan prinsip kehati-hatian, manajemen risiko yang INA remains aligned with prudential principles, disciplined risk
disiplin, serta praktik GCG. Dengan fondasi yang semakin kuat management, and GCG practices. With an increasingly strong
dan arah strategi yang terukur, Dewan Komisaris meyakini foundation and a well-defined strategic direction, the Board
bahwa Bank INA memiliki kapasitas untuk terus tumbuh secara of Commissioners believes that Bank INA has the capacity
sehat, adaptif, dan berkelanjutan. to continue growing in a healthy, adaptive, and sustainable
manner.
Atas nama Dewan Komisaris
On behalf of the Board of Commissioners
PT Bank Ina Perdana Tbk,
Inawaty Handojo
Komisaris Utama Independen
Independent President Commissioner
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Laporan Direksi [POJK51-D.1]
Report of the Board of Directors
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Esteemed Shareholders and Stakeholders,
Tahun 2025 menjadi momentum bagi Bank INA untuk Bank INA considers 2025 as an important momentum for to
mengakselerasi pertumbuhan yang berkualitas melalui accelerate quality growth through a strategy that balances
strategi yang menyeimbangkan optimalisasi pendapatan, optimization of revenue, strengthening of governance,
penguatan tata kelola, perbaikan kualitas aset, serta improvement of asset quality, as well as enhancement of
peningkatan efisiensi operasional dalam satu kerangka operational efficiency within an integrated risk management
manajemen risiko yang terintegrasi. Arah strategis ini framework. This strategic direction was formulated as response
dirumuskan sebagai respons atas dinamika kondisi ekonomi the dynamics of economic conditions and intensifying liquidity
dan kompetisi likuiditas yang ketat, serta arahan regulator competition, as well as regulatory directives on governance
terhadap kualitas tata kelola dan pengelolaan risiko perbankan. quality and banking risk management. Accordingly, Bank INA
Oleh karena itu, Bank INA menempatkan keseimbangan emphasis on maintaining a balance between business expansion
antara ekspansi usaha dan mitigasi risiko sebagai prioritas and risk mitigation as top priority by implementing selective
utama dengan menjalankan intermediasi secara selektif, intermediation, maintaining asset quality, strengthening
menjaga kualitas aset, memperkuat ketahanan likuiditas, serta liquidity resilience, and ensuring capital adequacy remains at
memastikan kecukupan permodalan tetap berada pada level a sufficient level in accordance with prudential principles and
yang memadai sesuai prinsip kehati-hatian dan kerangka risk the established risk appetite framework.
appetite yang telah ditetapkan.
Strategi tersebut didukung melalui tema “TIME TO RISE: This strategy is supported by the theme “TIME TO RISE:
Revenue, Integrity, Solution-Oriented, Efficiency.” Seluruh Revenue, Integrity, Solution-Oriented, Efficiency.” All levels of
jajaran Bank INA fokus mendorong pertumbuhan pendapatan Bank INA are focus to drive revenue growth and more effective
dan pengelolaan margin yang lebih efektif, memperkuat margin management, strengthen integrity via disciplined and
integritas melalui tata kelola yang disiplin dan transparan, transparent governance, shifting mindset to continuously
perubahan mindset untuk terus mencari solusi terbaik guna seeking for the best solutions to enhance services for
meningkatkan layanan kepada masyarakat, serta meningkatkan the public, as well as improving efficiency, among others,
efisiensi antara lain melalui operational excellence. Peningkatan through operational excellence. The increase in business
volume usaha maupun pencadangan kredit yang dibukukan volume and credit provisioning recorded throughout
sepanjang tahun mencerminkan fokus fokus tersebut. Uraian the year are reflecting the strategic focus. Further details on
lebih lanjut mengenai tantangan, strategi, pencapaian kinerja, the challenges, strategies, performance achievements, and
serta arah kebijakan ke depan disampaikan sebagai berikut. the direction of future policy are presented as follows.
Tinjauan Perekonomian dan Industri Overview of Economy and Banking
Perbankan Tahun 2025 Industry in 2025
Lanskap perekonomian global tahun 2025 masih diliputi tingkat In 2025, the global economic landscape is still overshadowed
ketidakpastian yang tinggi. Eskalasi kebijakan perdagangan yang by high level of uncertainty. The escalation of increasingly
semakin proteksionis, termasuk penerapan tarif impor sepihak protectionist trade policies, including the imposition of
oleh Amerika Serikat dan respons tarif balasan dari sejumlah unilateral import tariffs by the United States and retaliatory
negara besar, memperdalam fragmentasi perdagangan measures from several major countries, has deepened trade
dan meningkatkan volatilitas pasar keuangan internasional. fragmentation and increased volatility in the international
Meskipun demikian, pertumbuhan ekonomi global tetap financial markets. Nevertheless, global economic growth still
menunjukkan ketahanan dengan proyeksi sebesar 3,3%[1], demonstrated resilience, with an estimated growth of 3.3%[1],
relatif stabil dibandingkan tahun sebelumnya. Faktor penekan relatively stable compared to the previous year. Some of
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HENRY
KOENAIFI
Direktur Utama
President Director
Laporan Tahunan 2025 Annual Report 51 PT Bank Ina Perdana Tbk
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seperti ketegangan geopolitik dan risiko fiskal diimbangi the pressuring factors include geopolitical tensions and fiscal
oleh peningkatan investasi berbasis teknologi, khususnya AI, risks were offset by increased technology-driven investment,
dukungan kebijakan fiskal dan moneter, serta kemampuan particularly in AI, support from fiscal and monetary policies,
adaptasi sektor swasta. Inflasi global diperkirakan mereda as well as adaptability of the private sector. Global inflation is
menjadi 4,1%[1] pada akhir 2025, dengan arah kebijakan expected to ease to 4.1%[1] at the end of 2025, accompanied
moneter yang lebih akomodatif meskipun bank sentral utama by a more accommodative monetary policy, although major
tetap berhati-hati dalam menentukan kecepatan pelonggaran central banks remain cautious in determining the pace of
lanjutan. Risiko penurunan masih membayangi, terutama terkait further easing. Downside risks still lingering, particularly related
volatilitas pasar keuangan, ketegangan perdagangan, serta to financial market volatility, trade tensions, as well as potential
potensi gangguan rantai pasok dan harga komoditas. disruptions to the supply chain and commodity prices.
Di tengah dinamika global tersebut, perekonomian Indonesia Amidst such global dynamics, Indonesia’s economy had
menunjukkan kinerja yang solid dengan pertumbuhan sebesar a solid performance with 5.11%[2] growth, higher than previous
5,11%[2], lebih tinggi dibandingkan tahun sebelumnya. PDB atas year. GDP at current prices reached Rp23,821.1 trillion[2],
dasar harga berlaku mencapai Rp23.821,1 triliun[2] dengan PDB with GDP per capita of Rp83.75 million[2]. The economic
per kapita sebesar Rp83,75 juta[2]. Struktur ekonomi relatif structure was relatively stable, with Manufacturing, Trade,
stabil dengan kontribusi terbesar tetap berasal dari Industri and Agriculture sectors remain as the largest contributors.
Pengolahan, Perdagangan, dan Pertanian. Dari sisi pengeluaran, In terms of expenditure, household consumption remained
konsumsi rumah tangga tetap menjadi motor utama dengan as the main driver, contributing 53.88% to the GDP[2],
kontribusi 53,88% terhadap PDB[2], didukung oleh pertumbuhan supported by positive investment growth and a trade balance.
investasi dan neraca perdagangan ekspor yang positif. Macroeconomic stability was maintained with inflation within
Stabilitas makroekonomi terjaga dengan inflasi dalam kisaran the target range, Rupiah exchange rate under control, coupled
sasaran, nilai tukar Rupiah yang terkendali, serta kebijakan with an accommodative monetary policy through a reduction
moneter yang akomodatif melalui penurunan BI-Rate menjadi in the BI Rate to 4.75% at year-end[3], thereby supporting
4,75% pada akhir tahun[3], sehingga mendukung momentum the momentum of national economic expansion.
ekspansi ekonomi nasional.
Industri perbankan nasional sepanjang 2025 juga menunjukkan Throughout 2025, the national banking industry also showed
kinerja yang kuat dengan intermediasi yang tumbuh positif strong performance throughout, with positive intermediation
dan likuiditas yang memadai. Rasio Likuid/Dana Pihak Ketiga growth and adequate liquidity. The Liquid Assets/Third-Party
(AL/DPK) sebesar 28,57% dan rasio Loan-to-Deposit Ratio Funds (AL/DPK) ratio of 28.57% and Loan-to-Deposit Ratio
(LDR) sebesar 85,35% mencerminkan ruang likuiditas yang (LDR) of 85.35% reflected ample liquidity space to support
cukup untuk mendukung pembiayaan sektor riil[4]. Kredit financing of the real sector[4]. Banking loans grew by 9.69%,
perbankan tumbuh 9,69%, ditopang terutama oleh kredit primarily supported by investment loans and corporate loans,
investasi dan kredit korporasi, sementara kualitas aset tetap while asset quality remained sound with a NPL gross of 2.21% and
terjaga dengan NPL bruto 2,21% dan neto 0,86%[5]. Permodalan 0.86%[5] net. Industry capital remained strong, with CAR above
industri tetap kuat dengan CAR di atas kecukupan persyaratan the minimum requirements on various stress test scenarios.
pada berbagai skenario stress test. Dari sisi digitalisasi, transaksi In terms of digitalization, digital payment transactions rose
pembayaran digital meningkat signifikan dengan pertumbuhan significantly, with aggregate growth of 39.21%, a surge in QRIS
39,21% secara agregat, lonjakan transaksi QRIS yang mencapai transactions of 139.99%, and continued growth in BI-FAST
139,99%, serta peningkatan transaksi BI-FAST dan BI-RTGS[4]. and BI-RTGS transactions[4]. These developments showcased
Perkembangan tersebut menunjukkan akselerasi transformasi acceleration of digital transformation within the national
digital sistem keuangan nasional, sekaligus memperkuat financial system, as well as strengthening the foundation of
fondasi intermediasi perbankan yang lebih efisien dan inklusif. a more efficient and inclusive banking intermediation.
Tantangan dan Peluang yang Challenges and Opportunities Affecting
Memengaruhi Bisnis Bank INA Tahun 2025 Bank INA’s Business in 2025 and the
serta Strategi dalam Menghadapinya Strategies to Address Them
Di tengah kinerja industri perbankan tahun 2025 yang Amidst the 2025 banking industry’s performance which
menunjukkan pertumbuhan positif dan stabilitas yang terjaga, demonstrated positive growth and sustained stability,
pertumbuhan kredit tumbuh secara konservatif dibandingkan credit growth was relatively conservative compared to
periode sebelumnya, sehingga tantangan yang dihadapi the previous period, thus the challenges faced remain both
tetap bersifat struktural sekaligus transformasional. Struktur structural and transformational in nature. The structure of
industri yang masih didominasi oleh bank dengan skala usaha the industry, which is still dominated by banks with relatively
relatif kecil dan daya saing terbatas meningkatkan intensitas small scale and limited competitiveness, has intensified
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kompetisi, terutama dalam penghimpunan dana murah dan the competition, particularly in raising the low-cost funds and
akuisisi nasabah berkualitas. Perubahan ekosistem layanan the acquisition of quality customers. The shift into a more digital
keuangan yang semakin digital turut menggeser preferensi financial services ecosystem also changed the preferences of
nasabah menuju layanan yang cepat, terintegrasi, dan berbasis customer toward faster, more integrated, and technology-
teknologi, sehingga menuntut investasi berkelanjutan pada based services, thereby demanding continuous investment
infrastruktur digital dan kapabilitas operasional. Pada saat yang in the digital infrastructure and operational capabilities.
sama, ekspektasi pemerintah dan masyarakat terhadap peran At the same time, expectations from both the government
perbankan dalam mendorong pembiayaan sektor produktif dan and the public on the role of the banking sector in driving
UMKM semakin menguat, sejalan dengan agenda pemulihan financing for productive sectors and MSMEs is increasing, in
dan pertumbuhan ekonomi nasional. Dinamika regulasi yang line with the national economic recovery and growth agenda.
terus berkembang juga menuntut bank untuk lebih adaptif The ever-evolving regulatory dynamics also require banks
dalam penguatan tata kelola, manajemen risiko, serta kepatuhan to be more adaptive in strengthening its governance, risk
terhadap standar pengawasan dan perizinan yang semakin management, as well as compliance to the increasingly risk and
berbasis risiko dan teknologi[6]. technology-based supervisory and licensing standards[6].
Di balik tantangan tersebut, terdapat peluang strategis bagi Amidst the challenges, there are strategic opportunities
Bank INA untuk memperkuat positioning sebagai bank for Bank INA to strengthen its positioning as an adaptive
yang adaptif dan berdaya saing. Fokus strategi bisnis Bank and competitive bank. Throughout 2025, Bank INA’s
INA sepanjang 2025 diarahkan pada 3 area utama. Pertama, business strategy has been focused on three main areas.
penguatan portofolio pembiayaan konsumen dan komersial First, strengthening the consumer and commercial financing
guna mendukung aktivitas usaha yang produktif, inklusif, dan portfolio to support productive, inclusive, and sustainable
berkelanjutan, serta menjaga kualitas aset melalui pendekatan economic activities, while maintaining asset quality with
underwriting yang disiplin. Kedua, percepatan transformasi a disciplined underwriting approach. Second, accelerating the
digital melalui pengembangan ekosistem terintegrasi, penguatan digital transformation by developing an integrated ecosystem,
infrastruktur teknologi, serta pengembangan layanan berbasis strengthening technology infrastructure, and expanding
digital untuk meningkatkan efisiensi dan aksesibilitas layanan. digital-based services to enhance both the efficiency and
Ketiga, penerapan praktik operasional yang lebih efisien, service accessibility. Third, the implementation of more
mengutamakan produktivitas, dan ramah lingkungan, termasuk efficient operational practices, prioritizing productivity and
pengurangan konsumsi kertas, air, dan energi sebagai bagian environmentally friendly, as well as reducing the consumption
dari pengelolaan risiko dan tanggung jawab keberlanjutan. of paper, water, and energy, as part of risk management and
sustainability responsibilities.
Strategi pemasaran Bank INA sepanjang tahun diarahkan Throughout the year, Bank INA’s marketing strategy was
untuk memperkuat struktur pendanaan dan memperluas basis directed toward strengthening the funding structure and
nasabah. Program “Gempur Pasar” difokuskan pada peningkatan expanding customer base. The “Gempur Pasar” or Market
Current Account Saving Account (CASA) melalui penguatan Attack program focused on increasing Current Account Saving
produk Giro Rupiah, Tabina Bisnis, serta berbagai program Account (CASA) through Rupiah Current Account, Tabina Bisnis
tematik dan loyalty untuk mendorong pertumbuhan dana products, as well as various thematic and loyalty programs to
murah. Kantor Cabang juga diarahkan untuk mengembangkan boost the growth of low-cost fund. Branch Offices were also
segmen Affluent Individu, didukung optimalisasi dan relokasi directed to develop the Affluent Individual segment, supported
jaringan kantor guna meningkatkan efektivitas akuisisi dan by the optimization and relocation of branch networks to
brand awareness. enhance acquisition effectiveness and brand awareness.
Bank INA juga terus memperkuat positioning sebagai hybrid Bank INA also continues strengthening its positioning as
bank melalui layanan dan solusi digital yang semakin lengkap. a hybrid bank through increasingly comprehensive digital
Melalui aplikasi Binadigital yang didukung proses digital services and solutions. Through the Binadigital application,
onboarding serta fitur-fitur seperti kemudahan membuka supported by digital onboarding processes as well as features
berbagai rekening tabungan sesuai use case, investasi emas such as seamless account opening tailored to different use cases,
digital, deposito berbunga menarik dengan tenor mulai dari digital gold investment, competitive time deposits with tenors
14 hari serta fitur transfer dan payment yang lengkap, starting from 14 days, and comprehensive transfer and payment
Binadigital menghasilkan pertumbuhan nasabah digital sebesar features, Binadigital recorded digital customer growth of 178%.
178%. Bank juga terus melakukan ekspansi kerja sama dengan The Bank also keep expanding collaborations with various Bank
berbagai mitra Bank dalam penggunaan open API banking partners in using the SNAP standard-based open API banking.
berbasis standar SNAP. Pengembangan solusi digital melalui The development of digital solutions through applications and
aplikasi dan API menghasilkan peningkatan transaksi digital APIs, resulted in a 226% increase in digital transaction value
sebesar 226% dibandingkan dengan tahun 2024. compared to 2024.
Laporan Tahunan 2025 Annual Report 53 PT Bank Ina Perdana Tbk
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Di sisi pengembangan bisnis, Bank INA memperluas kolaborasi In terms of business development, Bank INA expanded
dengan perusahaan asuransi, sekuritas, dan manajer investasi collaboration with insurance companies, securities firms, and
guna meningkatkan kepemilikan multi-produk nasabah, investment managers to boost customers’ multi-product
sekaligus memperkuat fee-based income. Kerja sama dalam ownership and strengthening fee-based income. Cooperation
ekosistem perdagangan aset keuangan digital, termasuk within the digital financial asset trading ecosystem, including
penyediaan Segregated Account, membuka peluang provision of Segregated Accounts, opened up opportunities
diversifikasi layanan. Upaya literasi dan inklusi keuangan terus for service diversification. Efforts in financial literacy and
ditingkatkan untuk memperluas basis nasabah, sementara inclusion continued to be enhanced to expand customer base,
penguatan tata kelola perlindungan nasabah dan pengelolaan while the strengthening of customer protection governance
keluhan melalui SLA yang terstandarisasi memastikan kualitas and complaint handling through standardized SLA ensured
layanan tetap terjaga. Evaluasi peluang alih daya pemasaran that service quality remain maintained. Evaluation of marketing
serta pengembangan layanan Bank INA Prioritas turut outsourcing opportunity and the development of Bank INA
memperkuat diferensiasi layanan dan meningkatkan customer Prioritas services, further strengthened service differentiation
engagement. and improved customer engagement.
Melalui kombinasi strategi intermediasi yang selektif, Through a combination of selective intermediation strategies,
transformasi digital yang terarah, penguatan struktur pendanaan, targeted digital transformation, strengthening of funding
serta tata kelola yang disiplin, Bank INA memanfaatkan peluang structure, and disciplined governance, Bank INA utilizes
pertumbuhan dengan terus menerapkan prinsip prudential the growth opportunities to keep on implementing the prudential
banking. Pendekatan ini memungkinkan Bank untuk tetap banking principles. This approach has enable the Bank to remain
kompetitif di tengah perubahan ekosistem industri, sekaligus competitive amidst changes in the industry ecosystem, while
menjaga stabilitas dan keberlanjutan kinerja jangka panjang. maintaining long-term performance stability and sustainability.
Peranan Direksi dalam Perumusan Board of Directors’ Role in Formulating
Strategi Bank INA dan Pengawasan atas Bank INA’s Strategy and the Supervision
Implementasinya of its Implementation
Direksi berperan sentral dalam merumuskan arah strategis The Board of Directors has a central role in formulating Bank
Bank INA melalui proses yang terstruktur, berbasis analisis INA’s strategic direction through a structured process based
makroekonomi, kondisi industri, profil risiko, serta kecukupan on macroeconomic analysis, industry conditions, risk profile,
permodalan dan likuiditas. Strategi yang ditetapkan selaras as well as capital and liquidity adequacy. The strategies set
dengan Rencana Bisnis Bank (RBB), risk appetite, dan prinsip are aligned with the Bank’s Business Plan (RBB), risk appetite,
prudential banking, dengan fokus pada pertumbuhan yang and prudential banking principles, focused on quality growth,
berkualitas, penguatan struktur pendanaan, pengendalian biaya, funding structure strengthening, cost control, and asset
serta pemeliharaan kualitas aset. Pengawasan implementasi quality maintenance. Strategy implementation supervision is
strategi dilakukan melalui pemantauan kinerja keuangan dan conducted via periodic monitoring of financial performance
profil risiko secara berkala, termasuk indikator utama seperti and risk profiles, including key indicators such as loan growth,
pertumbuhan kredit, NPL, LDR, CAR, BOPO, serta profitabilitas. NPL, LDR, CAR, BOPO, and profitability. The Board of Directors
Direksi memastikan efektivitas kerangka three lines of ensures effectiveness of three lines of defense framework,
defense, pengendalian internal, dan kepatuhan terhadap internal control, and regulatory compliance. Periodic evaluations
regulasi. Evaluasi berkala dan stress testing digunakan untuk and stress testing are performed to anticipate deviations and
mengantisipasi deviasi dan risiko potensial, sehingga strategi potential risks, ensuring strategies remain adaptive to external
tetap adaptif terhadap dinamika eksternal serta menjaga dynamics while maintaining the stability and sustainability of
stabilitas dan keberlanjutan kinerja Bank INA. Bank INA’s performance.
Pencapaian Kinerja Tahun 2025 dan Performance Achievement in 2025 and
Perbandingannya dengan Target the Comparison with Target
Kinerja keuangan Bank INA sepanjang tahun 2025 menunjukkan Throughout 2025, Bank INA’s financial performance recorded
pertumbuhan yang tetap positif pada beberapa indikator utama, positive growth on several key indicators, in line with the
sejalan dengan arah Rencana Bisnis Bank (RBB), namun di tengah Bank’s Business Plan (RBB), albeit amidst increasing loans risk
tekanan peningkatan risiko kredit yang memerlukan penguatan pressure requiring strengthening in terms of asset quality
pengelolaan kualitas aset. Total kredit mencapai Rp15,26 triliun management. Total loans reached Rp15.26 trillion, or 97,37%
atau 97,37% dari target, meningkat 16,07% dibandingkan tahun of target, a 16.07% increase compared to Rp13.15 trillion in the
sebelumnya sebesar Rp13,15 triliun. Ekspansi kredit tersebut previous year. The loans expansion was done selectively while
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dijalankan secara selektif dengan tetap menjaga kualitas maintaining portfolio quality, although the Bank experienced
portofolio, meskipun Bank menghadapi peningkatan kredit an increase in non-performing loans in line with the industry
bermasalah sejalan dengan dinamika industri. dynamics.
Total aset tercatat sebesar Rp31,30 triliun atau 99,30% dari Total assets were recorded at Rp31.30 trillion, or 99.30% of
target, meningkat 28,08% dibandingkan tahun sebelumnya target, growing by 28.08% compared to Rp24.44 trillion in
sebesar Rp24,44 triliun, yang mencerminkan pertumbuhan previous year, reflecting intermediation growth and stronger
intermediasi dan penguatan struktur pendanaan. Dari sisi financing structure. In terms of fundraising, total savings
penghimpunan dana, total simpanan mencapai Rp27,26 triliun reached Rp27.26 trillion, or 100.02% of target, a 35.44%
atau 100,02% dari target, meningkat 35,44% dibandingkan increase compared to Rp20.13 trillion in previous year.
tahun sebelumnya sebesar Rp20,13 triliun. Struktur liabilitas Liabilities’ structure were recorded at Rp27.99 trillion, a 34.41%
tercatat sebesar Rp27,99 triliun, meningkat 34,41% increase from Rp20.82 trillion in previous year, while total
dibandingkan tahun sebelumnya Rp20,82 triliun, sementara equity reached Rp3.31 trillion, or 102.83% of target, reflecting
total ekuitas mencapai Rp3,31 triliun atau 102,83% dari target, a strong capital position with a CAR of 19,30% to support
mencerminkan permodalan yang tetap kuat dengan rasio CAR business sustainability.
sebesar 19.30% untuk mendukung keberlanjutan usaha.
Kondisi likuiditas Bank juga tetap terjaga dengan baik, yang The Bank’s liquidity condition remained well maintained,
dipantau melalui rasio alat likuid terhadap non-core deposit monitored through Liquid Assets to Non-Core Deposits
(AL/NCD) dan dana pihak ketiga (AL/DPK). Sepanjang tahun (AL/NCD) and to Third-Party Funds (AL/DPK) ratios.
2025, rasio AL/NCD dan AL/DPK rata-rata masing-masing Throughout 2025, average AL/NCD and AL/DPK ratios reached
mencapai 176,81% dan 30,75%, jauh melampaui rekomendasi 176.81% and 30.75%, respectively, far exceeding the Financial
Otoritas Jasa Keuangan sebesar 50% untuk AL/NCD dan 10% Services Authority’s recommendation of 50% for AL/NCD and
untuk AL/DPK. Pencapaian tersebut mencerminkan kemampuan 10% for AL/DPK. This achievement is reflecting Bank’s ability to
Bank dalam menjaga kecukupan likuiditas guna mendukung maintain sufficient liquidity to support its operational activities
aktivitas operasional dan ekspansi usaha secara prudent. and business expansion in a prudent manner.
Sejalan dengan pertumbuhan kinerja tersebut, jumlah Accordingly with this performance growth, the Bank’s
nasabah Bank juga terus menunjukkan peningkatan, yang customer base also shows continued increase, reflecting
mencerminkan kepercayaan masyarakat terhadap layanan dan public trust in the products and services offered. In terms
produk yang ditawarkan. Dari sisi pendapatan berbasis komisi, of fee-based income, operating income other than interest
pada tahun 2025 pendapatan operasional selain bunga tercatat reached Rp170.12 billion in 2025, a 253.77% increase, or
sebesar Rp170,12 miliar, meningkat 253,77% atau Rp122,03 Rp122.03 billion, compared to Rp48.09 billion in 2024.
miliar dibandingkan tahun 2024 sebesar Rp48,09 miliar. In this income structure, other operating income contributed
Dalam struktur pendapatan tersebut, pendapatan operasional 26.99% to total non-interest operating income, showing
lainnya memberikan kontribusi sebesar 26,99% terhadap total a change in the composition of revenue sources in alignment
pendapatan operasional selain bunga, yang menunjukkan with service development and product diversification of
adanya perubahan komposisi sumber pendapatan seiring the Bank.
dengan pengembangan layanan dan diversifikasi produk Bank.
Sejalan dengan pengetatan kondisi ekonomi, Bank Amidst the tightening economic conditions,
meningkatkan pencadangan atas kerugian penurunan nilai the Bank increased its allowance for impairment losses on
aset keuangan menjadi Rp602 miliar pada tahun 2025 sebagai financial assets to Rp602 billion in 2025 as a conservative
langkah konservatif dalam menjaga kualitas portofolio aset dan measure in maintaining the quality of its asset portfolio and
memperkuat ketahanan keuangan. Setelah memperhitungkan strengthen financial resilience. After accounting the write-offs
write-off sebesar Rp431 miliar, rasio NPL Gross tercatat of Rp431 billion, the NPL Gross ratio was recorded at 2.98% and
sebesar 2,98% dan NPL Net sebesar 2,00% pada akhir tahun NPL Net at 2.00% at the end of 2025. This condition affected
2025. Kondisi tersebut berdampak pada kinerja profitabilitas, di the profitability performance, of which the Bank recorded a net
mana Bank membukukan rugi bersih sebesar Rp369 miliar pada loss of Rp369 billion at the end of 2025.
akhir tahun 2025.
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Meskipun menghadapi tekanan tersebut, Bank tetap Despite facing such pressures, the Bank remained
menunjukkan komitmen dalam menjaga keberlanjutan kinerja committed to maintain performance sustainability through
melalui penguatan manajemen risiko dan langkah-langkah risk management strengthening and ongoing asset quality
perbaikan kualitas aset secara berkelanjutan. Selain itu, Bank improvement measures. Further, Bank INA also recorded
INA juga membukukan capaian strategis yang memperkuat strategic achievements that further strengthened its business
diversifikasi bisnis dan value proposition. Kerja sama strategis diversification and value proposition. Strategic collaborations
dengan beberapa perusahaan aset manajemen ternama with several prominent asset management companies
memperluas akses nasabah terhadap produk investasi dan expanded customer access to investment products and
mendukung peningkatan fee-based income melalui sinergi support the growth of fee-based income through product
distribusi produk. distribution synergies.
Penguatan produk melalui aplikasi Binadigital dan API BINA Strengthening products through Binadigital application and
dengan berbagai mitra turut mendukung pengembangan BINA API with various partners also supported the development
layanan keuangan digital Perseroan, sehingga berkontribusi of the Company’s digital financial services, thus contribute in
dalam memperluas jangkauan nasabah dan meningkatkan nilai expanding the customer reach and enhanced service value.
tambah layanan. Sepanjang tahun 2025, berbagai solusi dan Throughout 2025, various Binadigital solutions and services
layanan Binadigital menghasilkan peningkatan nasabah digital led to 178% growth in digital customers and 226% increase
sebesar 178% dan peningkatan nilai transaksi digital sebesar in value of digital transactions. In line with these efforts,
226%. Sejalan dengan upaya tersebut, Bank juga mencatatkan the Bank also received recognition for the quality of its digital
pengakuan atas kualitas layanan digitalnya melalui penghargaan services, by receiving award from Bank Indonesia as the best
dari Bank Indonesia sebagai Peserta BI-FAST terbaik untuk BI-FAST participants under the KBMI 1 and 2 bank categories
kategori bank KBMI 1 dan 2 dan lembaga selain bank, and non-bank institutions, The 2nd Best Mobile Banking
penghargaan The 2nd Best Mobile Banking Conventional Bank Conventional Bank KBMI 1 – Asset IDR 10 to <25 Trillion award
KBMI 1 – Asset IDR 10 to <25 Trillion dari Infobank & Isentia, from Infobank & Isentia, as well as several other awards. These
serta beberapa penghargaan lainnya. Hal ini mencerminkan achievements reflect the competitiveness and continuous
daya saing serta inovasi layanan berbasis teknologi yang terus innovation in the technology-based services.
dikembangkan.
Di sisi lain, penguatan kapabilitas layanan juga dilakukan On the other hand, service capabilities strengthening was
melalui perluasan peran Bank di sektor pasar modal. Bank telah also done through the expansion of Bank’s role in the capital
resmi menjadi Bank Kustodian, sehingga dapat menyediakan market sector. The Bank is officially a Custodian Bank, enabling
layanan kustodian bagi nasabah institusi maupun individual, it to provide custodian services for institutional and individual
baik domestik maupun asing. Selain itu, Bank juga dipercaya customers, domestic and foreign. In addition, the Bank has been
sebagai Bank Administrator Rekening Dana Nasabah (RDN), trusted as Customer Fund Accounts Administrator Bank (RDN),
yang semakin memperkuat posisi Bank INA dalam ekosistem further cementing Bank INA’s position in the capital market
transaksi pasar modal. Bank juga telah mendapat persetujuan transaction ecosystem. The Bank has also obtained approval to
untuk menjadi Bank Penyimpan Dana Konsumen untuk act as a Consumer Fund Custodian Bank for crypto industry.
industri kripto. Secara keseluruhan, langkah-langkah tersebut Overall, these initiatives reflect the Bank’s efforts in maintaining
mencerminkan upaya Bank dalam menjaga keseimbangan a balance between business growth and strengthening of
antara pertumbuhan bisnis dan penguatan fundamental di fundamentals amidst the challenges faced.
tengah tantangan yang dihadapi.
Prospek Industri Perbankan Tahun 2026 Prospects of the Banking Industry in 2026
Prospek industri perbankan nasional pada tahun 2026 The prospects of the national banking industry in 2026 are
diperkirakan tetap konstruktif dengan dukungan kebijakan expected to remain constructive, backed by accommodative
moneter dan makroprudensial yang akomodatif, serta monetary and macroprudential policies, as well as sustained
momentum digitalisasi yang berkelanjutan. Kebijakan moneter digitalization momentum. Bank Indonesia’s monetary policy
Bank Indonesia akan diarahkan untuk menjaga stabilitas will be directed to maintain inflation and Rupiah exchange
inflasi dan nilai tukar Rupiah, sekaligus memanfaatkan ruang rate stability, while utilizing easing space to support higher
pelonggaran guna mendorong pertumbuhan ekonomi yang economic growth. The inflation target of 2.5±1% for 2026 and
lebih tinggi. Sasaran inflasi 2,5±1% pada tahun 2026 dan 2027 will be an anchor for a forward-looking and pre-emptive
2027 menjadi jangkar kebijakan suku bunga yang forward- interest rate policy. All of the macroprudential instruments are
looking dan pre-emptive. Seluruh instrumen makroprudensial projected to remain accommodative to support the growth
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diproyeksikan tetap longgar untuk mendorong pertumbuhan of credit/financing in the range of 8–12% with the financial
kredit/pembiayaan pada kisaran 8–12% dengan stabilitas system stability remained well-maintained[4].
sistem keuangan yang tetap terjaga[4].
Dari sisi transformasi sistem pembayaran, peluang In terms of payment system transformation, growth
pertumbuhan tetap terbuka lebar. Nilai transaksi digital opportunities remain widely open. The value of digital payment
payment diproyeksikan tumbuh 12,4% menjadi Rp88.310,7 transactions is projected to grow by 12.4% to Rp88,310.7
triliun. Transaksi QRIS diperkirakan meningkat signifikan sebesar trillion. QRIS transactions are expected to significantly increase
109,2% menjadi Rp3.110,6 triliun, sementara nilai transaksi BI- by 109.2% to Rp3,110.6 trillion, while BI-FAST transaction
FAST diproyeksikan tumbuh 26,7% menjadi Rp15.429,5 triliun[4]. value is projected to grow by 26.7% to Rp15,429.5 trillion[4].
Perkembangan tersebut menunjukkan percepatan digitalisasi These developments indicate an acceleration in digitalization
yang akan memperluas basis intermediasi, meningkatkan that will expand intermediation base, improve transaction
efisiensi transaksi, serta mendorong inklusi keuangan. Bagi efficiency, and drive financial inclusion. For the banking
industri perbankan, tren ini membuka peluang peningkatan industry, this trend opens up opportunities to increase
fee-based income, penguatan CASA, serta penetrasi segmen fee-based income, strengthen CASA, and penetrate
digital-savvy dan UMKM. digital-savvy and MSME segments.
Dalam merespons prospek tersebut, Bank INA menetapkan Responding to this outlook, Bank INA established its 2026
rencana strategis jangka pendek tahun 2026 dengan target short-term strategic plan with measurable growth targets.
pertumbuhan yang terukur. Dana Pihak Ketiga ditargetkan Third-Party Funds are targeted to increase to Rp24.22 trillion,
meningkat menjadi Rp24,22 triliun atau tumbuh 6% dari or grow by 6% from the projected year-end 2025 figure
proyeksi akhir 2025 sebesar Rp22,84 triliun, termasuk kontribusi of Rp22.84 trillion, including a Rp490 billion contribution
layanan digital sebesar Rp490 miliar. Kredit ditargetkan tumbuh from digital services. Loans are targeted to grow by 15% to
15% menjadi Rp16,12 triliun dari proyeksi Rp14,02 triliun, Rp16.12 trillion from the projected Rp14.02 trillion, with digital
dengan target pinjaman digital sebesar Rp78 miliar. Total aset loans target of Rp78 billion. Total assets are projected to
diproyeksikan mencapai Rp28,70 triliun, sementara pendapatan reach Rp28.70 trillion, while net interest income is targeted
bunga neto ditargetkan Rp705,54 miliar dengan laba bersih at Rp705.54 billion, with net profit for the year projected at
tahun berjalan sebesar Rp65,44 miliar. Target tersebut tetap Rp65.44 billion. These targets are still considering the balance
mempertimbangkan keseimbangan antara ekspansi dan between expansion and risk management, as well as capital
pengendalian risiko serta kecukupan permodalan. adequacy.
Dari sisi bisnis, pertumbuhan kredit produktif tetap difokuskan In terms of business, productive loans growth will continue
pada sektor UMKM berbasis ekosistem dan supply chain serta to be focused on MSME sectors based on ecosystem and
komersial korporasi dengan pendekatan strategic partnership. supply chain, as well as corporate commercial with strategic
Segmen consumer, khususnya kredit kepemilikan rumah, akan partnerships approach. The consumer segment, particularly
dikembangkan melalui kerja sama dengan top-tier developer. housing loans, will be developed through collaboration with
Penghimpunan DPK diarahkan pada peningkatan giro dan top-tier developers. Third-Party Fund raising will be directed
tabungan dengan pengelolaan cost of fund yang prudent. toward increasing current accounts and savings with prudent
Upaya peningkatan fee-based income diperkuat melalui produk cost of fund management. Efforts to increase fee-based
wealth management, treasury, trade finance, dan layanan income will be strengthened through wealth management,
digital. Di sisi operasional, percepatan penyelesaian kredit treasury, trade finance products, and digital services.
bermasalah, penguatan risk control system, penyempurnaan On the operational side, the acceleration of resolution for
pengendalian internal, serta penguatan ketahanan siber non-performing loans, risk control system strengthening,
menjadi prioritas untuk mempertahankan peringkat kesehatan internal control refinement, and cyber resilience strengthening
bank pada kategori PK 2 (“Sehat”). are the priorities to maintain the Bank’s soundness rating at
PK 2 (“Healthy”) category.
Secara strategis, Bank INA juga akan terus melanjutkan strategi Strategically, Bank INA will continue its hybrid banking strategy
hybrid banking dengan mengintegrasikan jaringan Kantor by integrating its network of Branch Offices, digital services,
Cabang, layanan digital, serta kegiatan digital marketing untuk and digital marketing activities to reach broader customer
menjangkau segmen yang lebih luas. Bank terus berupaya segments. The Bank continues to strengthen its digital solutions
memperkuat solusi dan layanan digital melalui penambahan and services through the addition of features in Binadigital,
fitur Binadigital, pengembangan fitur BinaUsaha, peningkatan development of BinaUsaha features, and strengthening of API
kapasitas dan kapabilitas dari layanan API SNAP. Melalui SNAP service capacity and capabilities. Through these efforts,
upaya ini, Bank secara optimis menargetkan pertumbuhan the Bank is optimistic on targeting significant growth in digital
nasabah digital, peningkatan transaksi digital serta pendapatan customers, increasing digital transactions, and fee-based
fee-based yang signifikan. income.
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Pengembangan kapabilitas SDM, optimalisasi jaringan cabang, The development of human resources capabilities, optimization
penguatan peran sebagai Bank Administrator RDN, Bank of branch network, strengthening of roles as an Administrator
Pembayaran, dan Bank Kustodian, serta penyelarasan seluruh Bank for Customer Fund Accounts (RDN), Payment Bank,
channel touch point menjadi bagian dari upaya memperkuat and Custodian Bank, as well as alignment of all touchpoint
pengalaman nasabah dan meningkatkan kepemilikan multi- channel, form part of the efforts to strengthen customer
produk. Dengan pendekatan yang disiplin terhadap manajemen experience and improve multi-product ownership. With
risiko, pengelolaan modal, dan transformasi digital yang terarah, a disciplined approach to risk management, capital management,
Bank INA memandang tahun 2026 sebagai peluang untuk and targeted digital transformation, Bank INA views 2026 as
memperkuat pertumbuhan yang berkualitas dalam koridor an opportunity to strengthen quality growth within the corridor
prudential banking dan keberlanjutan jangka panjang. of prudential banking and long-term sustainability.
Kebijakan Bank INA dalam Bank INA’s Policies on HR, IT, and
Pengembangan SDM, TI, dan Infrastructure Development
Infrastruktur
Kebijakan Bank INA dalam pengembangan SDM, TI, dan Bank INA’s policies on human resources, information
infrastruktur pada tahun 2025 diarahkan untuk memperkuat technology, and infrastructure development in 2025 were
fondasi operasional sekaligus mendukung ekspansi bisnis directed to strengthen operational foundations and supporting
digital. Pada aspek SDM, Bank INA merealisasikan investasi digital business expansion. In terms of human capital, Bank INA
pengembangan yang terukur dan efektif sebesar Rp3,87 miliar realized a measured and effective development investment
pada tahun 2025, dengan rata-rata jam pelatihan mencapai amounting to Rp3.87 billion in 2025, with an average of
50,23 jam per pegawai dan tingkat partisipasi pelatihan sebesar 50.23 training hours per employee and a 97% training
97,00%. Program pengembangan difokuskan pada peningkatan participation rate. Development programs were focused on
kompetensi teknis, termasuk digital banking dan compliance, enhancing technical competencies, including digital banking
kompetensi non-teknis, serta kepemimpinan, disertai sertifikasi and compliance, non-technical competencies and leadership,
yang relevan dengan industri perbankan. Sistem penilaian supported by certifications relevant to banking industry.
kinerja berbasis KPI diterapkan secara objektif dan transparan A KPI-based performance assessment system was implemented
sebagai dasar promosi, remunerasi, serta pengembangan objectively and transparently as the basis for promotion,
karier, guna memastikan kesinambungan kualitas talenta dan remuneration, and career development, to ensure sustainability
keselarasan dengan kebutuhan bisnis. of talent quality and alignment with business needs.
Pada aspek TI dan infrastruktur, pengembangan tahun 2025 As for information technology and infrastructure aspects, 2025
mencakup penguatan layanan digital melalui pengembangan development included the strengthening of digital services
Aplikasi BINA Usaha, perluasan fitur QRIS (termasuk Cross through the development of the BINA Usaha Application,
Border dan Tap), pengembangan pinjaman digital, SNAP expansion of QRIS features (including Cross Border and
API Banking, serta layanan setor dan tarik tunai tanpa kartu Tap), development of digital loans, SNAP API Banking, as
di seluruh outlet Indomaret. Di sisi operasional, Bank INA well as cardless cash deposit and withdrawal services on all
melakukan migrasi infrastruktur SWIFT, upgrade sistem Indomaret outlets. In terms of operations, Bank INA conducted
APU-PPT, pengembangan modul reksa dana, serta peningkatan SWIFT infrastructure migration, APU-PPT system upgrades,
core banking system. Penguatan infrastruktur dan keamanan development of mutual fund modules, and enhancement of
juga dilakukan melalui peningkatan kapasitas SD-WAN, core banking system. The strengthening of infrastructure and
penerapan perlindungan data pribadi, pelaksanaan vulnerability security was also conducted by increasing SD-WAN capacity,
assessment dan patch management, serta peremajaan implementation of personal data protection, application of
perangkat keras dan jaringan. Seluruh inisiatif ini mempertegas vulnerability assessment and patch management, as well
komitmen Bank INA dalam meningkatkan keandalan sistem, as refreshment of hardware and network systems. All of
ketahanan siber, dan efektivitas operasional guna mendukung these initiatives affirm Bank INA’s commitment in enhancing
pertumbuhan bisnis yang berkelanjutan. its system reliability, cyber resilience, and operational
effectiveness to support sustainable business growth.
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Penerapan Tata Kelola Perusahaan di Implementation of Corporate
Bank INA Tahun 2025 Governance at Bank INA in 2025
Penerapan GCG di Bank INA sepanjang tahun 2025 dilaksanakan Throughout 2025, the implementation of GCG at Bank INA
secara konsisten sebagai fondasi utama dalam menjaga was carried out consistently as the primary foundation in
stabilitas, integritas, dan keberlanjutan usaha. Implementasi maintaining stability, integrity, and business sustainability.
GCG mengacu pada ketentuan OJK mengenai tata kelola The GCG implementation refers to OJK provisions on
bank umum serta prinsip perilaku beretika, akuntabilitas, the governance of commercial banks and principles of ethical
transparansi, dan keberlanjutan. Kerangka tata kelola tersebut conduct, accountability, transparency, and sustainability.
diintegrasikan dengan manajemen risiko, pengendalian internal, This governance framework is integrated with risk management,
serta kepatuhan terhadap seluruh regulasi yang berlaku, internal control as well as compliance with all applicable
sehingga setiap keputusan bisnis tetap berada dalam koridor regulations, making all business decisions remain within
prudential banking. the prudential banking corridor.
Struktur tata kelola Bank INA didukung oleh peran aktif Dewan Bank INA’s governance structure is supported with
Komisaris dan Direksi dalam menjalankan fungsi pengawasan an active role of the Board of Commissioners and Board of
dan pengurusan secara efektif. Komite-komite penunjang di Directors in effectively carrying out their supervisory and
bawah Dewan Komisaris dan Direksi berfungsi optimal dalam management functions. Supporting committees under the
melakukan evaluasi kebijakan strategis, profil risiko, kualitas aset, Board of Commissioners and Board of Directors functioning
kecukupan permodalan, serta efektivitas sistem pengendalian optimally in evaluating strategic policies, risk profile, asset
internal. Proses pengambilan keputusan dilakukan secara quality, capital adequacy, and effectiveness of internal control
kolektif dan terdokumentasi, dengan mempertimbangkan systems. Decision-making process is conducted collectively
prinsip kehati-hatian serta kepentingan seluruh pemangku and documented, by considering the prudential principles and
kepentingan. interests of all stakeholders.
Penguatan fungsi three lines of defense menjadi fokus utama Enforcement of three lines of defense function remained a key
sepanjang tahun 2025. Komite Manajemen Risiko memastikan focus in 2025. The Risk Management Committee ensures that
bahwa aktivitas usaha telah sesuai dengan risk appetite dan business activities are in line with risk appetite and regulatory
ketentuan regulator, sementara Divisi Internal Audit melakukan requirements, while the Internal Audit Division conducts
pengujian independen atas efektivitas pengendalian internal, independent assessment of the effectiveness of internal
termasuk pengawasan terhadap implementasi ICoFR. Sistem controls, including oversight of the implementation of ICoFR.
Whistleblowing dan kebijakan anti-fraud terus disempurnakan The Whistleblowing system and anti-fraud policy continued
untuk memperkuat budaya integritas dan pencegahan to be refined to strengthen a culture of integrity and prevent
pelanggaran, didukung dengan sosialisasi kode etik dan violation, supported by the dissemination of the code of
peningkatan kesadaran kepatuhan di seluruh lini organisasi. conduct and increased compliance awareness across all levels
of the organization.
Dalam aspek keterbukaan informasi, Bank INA menjaga In terms of information disclosure, Bank INA maintains
transparansi pelaporan keuangan dan non-keuangan secara transparency in financial and non-financial reporting in
tepat waktu dan akurat, termasuk pengungkapan risiko, struktur a timely and accurate manner, including the disclosure of risks,
permodalan, dan implementasi keuangan berkelanjutan. capital structure, and implementation of sustainable finance.
Evaluasi self-assessment GCG dilakukan secara berkala untuk GCG self-assessment is conducted periodically to assess
menilai efektivitas tata kelola serta mengidentifikasi area governance effectiveness and identifying improvement areas.
perbaikan. Pendekatan ini memastikan bahwa tata kelola tidak This approach ensures that governance goes beyond a matter
hanya bersifat kepatuhan formal, tetapi menjadi instrumen of formal compliance, but serving as a strategic instrument in
strategis dalam menjaga reputasi, meningkatkan kepercayaan maintaining reputation, enhancing public trust, and support
publik, dan mendukung pertumbuhan yang sehat dan a sound and sustainable growth.
berkelanjutan.
Laporan Tahunan 2025 Annual Report 59 PT Bank Ina Perdana Tbk
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Kinerja Komite di Bawah Direksi Performance of Committees Under
the Board of Directors
Sepanjang tahun 2025, Komite-Komite di bawah Direksi Throughout 2025, Committees under the Board of Directors
menjalankan fungsi strategis dalam memastikan implementasi performed strategic functions in ensuring that policy
kebijakan berjalan selaras dengan prinsip kehati-hatian implementation was in line with prudential principles and the
serta target kinerja yang telah ditetapkan dalam RBB. performance targets set in the RBB. The Risk Management
Komite Manajemen Risiko, Komite Kredit, Komite Kebijakan Committee, Credit Committee, Credit Policy Committee, Asset
Perkreditan, Komite Aset dan Liabilitas (ALCO), Komite and Liability Committee (ALCO), Information Technology
Pengarah Teknologi Informasi, serta Komite Produk berperan Steering Committee, and Product Committee had active roles
aktif dalam mengevaluasi profil risiko, kualitas aset, kecukupan in evaluating risk profiles, asset quality, liquidity adequacy,
likuiditas, struktur permodalan, serta pengembangan produk capital structure, and the development of Bank INA’s products
dan infrastruktur digital Bank INA. and digital infrastructure.
Komite Manajemen Risiko dan Komite Kredit secara berkala Both the Risk Management Committee and Credit Committee
menelaah eksposur risiko kredit, konsentrasi portofolio, periodically reviewed credit risk exposure, portfolio
serta kecukupan pencadangan untuk menjaga rasio NPL concentration, and adequacy of provisioning to maintain
dan coverage ratio tetap pada level yang prudent. ALCO the NPL ratio and coverage ratio at prudent levels. ALCO
memastikan keseimbangan struktur aset dan liabilitas, ensured a balanced assets and liabilities structure, liquidity
pengelolaan likuiditas, serta stabilitas margin melalui management, and margin stability through cost of fund control
pengendalian cost of fund dan sensitivitas suku bunga. and interest rate sensitivity. Information Technology Steering
Komite Pengarah Teknologi Informasi mengawal transformasi Committee oversaw the digital transformation, strengthening
digital, penguatan keamanan siber, serta ketahanan sistem of cybersecurity, and system resilience to support reliable
untuk mendukung operasional dan layanan digital yang andal. operations and digital services. Meanwhile, Product Committee
Sementara itu, Komite Produk memastikan setiap inovasi ensured every product innovation goes through the process
produk melalui proses uji kelayakan risiko, kepatuhan, dan of risk feasibility test, compliance, and consumer protection
aspek perlindungan konsumen sebelum diluncurkan ke pasar. aspects prior to market launch.
Evaluasi kinerja komite dilakukan secara periodik melalui The performance evaluation of these committees was done
pelaporan terstruktur kepada Direksi dan pengawasan Dewan periodically via structured reporting to the Board of Directors
Komisaris. Mekanisme tersebut memastikan efektivitas and oversight by Board of Commissioners. This mechanism
pengambilan keputusan, konsistensi implementasi kebijakan, ensures effective decision-making, consistent policy
serta respons yang cepat terhadap dinamika eksternal. implementation, and fast response to external dynamics.
Komitmen Bank INA terkait Penerapan Bank INA’s Commitment to
Keuangan Berkelanjutan Implementing Sustainable Finance
Komitmen Bank INA terhadap penerapan keuangan Bank INA’s commitment to implementing sustainable finance
berkelanjutan diwujudkan melalui penyusunan Rencana is realized in the preparation of the Sustainable Finance
Aksi Keuangan Berkelanjutan (RAKB) sebagai panduan Action Plan (RAKB) as a strategic guideline in integrating the
strategis dalam mengintegrasikan aspek ekonomi, sosial, economic, social, and environmental aspects into the Bank’s
dan lingkungan ke dalam model bisnis Bank. RAKB tersebut business model. Included in the RAKB are strengthening of
mencakup penguatan tata kelola berbasis kinerja dan prinsip performance-based governance and prudential principles,
kehati-hatian, pengembangan kompetensi SDM yang selaras development of human resources competencies aligned
dengan kebutuhan bisnis berkelanjutan, integrasi risiko sosial with sustainable business needs, integration of social and
dan lingkungan ke dalam kerangka manajemen risiko, serta environmental risks into the risk management framework,
peningkatan penyaluran pembiayaan kepada kegiatan dan as well as increasing financing allocation to environmentally
PT Bank Ina Perdana Tbk 60 Laporan Tahunan 2025 Annual Report
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Laporan Manajemen
Management Report
proyek ramah lingkungan. Pendekatan ini memastikan bahwa friendly activities and projects. This approach ensures that
pertumbuhan bisnis tetap berada dalam koridor manajemen business growth remains within risk management corridor and
risiko dan berorientasi jangka panjang. with long-term orientation.
Sejalan dengan arah tersebut, Bank INA merespons In line with this direction, Bank INA responds to the growing
meningkatnya permintaan pasar atas produk dan jasa keuangan market demand for sustainable financial products and services
berkelanjutan melalui pengembangan portofolio pembiayaan by developing an inclusive and impactful financing portfolio.
yang inklusif dan berdampak. Upaya ini diwujudkan antara lain These efforts are reflected, among others, in the enhancement
melalui peningkatan fasilitas kredit kepada UMKM, integrasi of credit facilities for MSME, integration of environmental, social,
manajemen risiko sosial, lingkungan hidup, dan tata kelola dalam and governance risks management into business activities, as
aktivitas bisnis, serta pelaksanaan program internal Green well as the implementation of internal Green Banking program
Banking seperti efisiensi energi dan pengurangan penggunaan such as energy efficiency and paper use reduction. Bank INA
kertas. Bank INA juga menerbitkan dan mengembangkan also introduced and developed various programs to support
berbagai program yang mendukung keuangan berkelanjutan, sustainable finance, including Laku Pandai, KUR distribution, Inti
termasuk Laku Pandai, penyaluran KUR, Program Inti Plasma, Plasma Program, as well as BINA Digital Loans and channeling
serta Pinjaman Digital BINA dan kerja sama channeling untuk collaboration for small and medium enterprise (SME) segment,
segmen usaha kecil dan menengah Digital Loan Channeling, to expand financing access and promoting more inclusive and
guna memperluas akses pembiayaan dan mendorong sustainable economic growth.
pertumbuhan ekonomi yang lebih inklusif dan berkelanjutan.
Perubahan Komposisi Anggota Direksi Changes in the Board of Directors’
Composition
Sepanjang tahun 2025, tidak terdapat perubahan terkait Throughout 2025, there was no changes in the composition of
komposisi anggota Direksi Perseroan. Susunan anggota Direksi the Company’s Board of Directors. The current composition of
saat ini adalah sebagai berikut. members of the Board of Directors is as follows.
Nama Jabatan
Name Position
Direktur Utama
Henry Koenaifi
President Director
Wakil Direktur Utama
Yulius Purnama Junaedi
Vice President Director
Direktur Keuangan
Kiung Hui Ngo
Director of Finance
Direktur Manajemen Risiko dan Kepatuhan
Adhiputra Tanoyo
Director of Risk Management and Compliance
Direktur Bisnis Retail dan Jaringan
Yandy Ramadhani
Director of Retail Business and Network
Direktur Komersial Banking
Dewi K. Prodjohartono
Director of Commercial Banking
Penutup Closing
Sebagai penutup, kami menyampaikan apresiasi dan terima As a closing, we would like to express our highest appreciation
kasih yang setinggi-tingginya kepada seluruh Pemegang Saham, and gratitude to all Shareholders, Board of Commissioners,
Dewan Komisaris, karyawan, nasabah, mitra usaha, regulator, employees, customers, business partners, regulators, as well as
Laporan Tahunan 2025 Annual Report 61 PT Bank Ina Perdana Tbk
Page 64
serta seluruh pemangku kepentingan atas kepercayaan, all stakeholders for their continued trust, support, and synergy
dukungan, dan sinergi yang terus terjalin sepanjang tahun provided throughout 2025. Such support has served as an
2025. Dukungan tersebut menjadi fondasi penting bagi Bank important foundation for Bank INA in maintaining performance
INA dalam menjaga stabilitas kinerja, memperkuat tata kelola, stability, strengthening governance, and consistently executing
serta melaksanakan berbagai inisiatif strategis secara konsisten various strategic initiatives in a measured manner.
dan terukur.
Direksi meyakini bahwa dengan kolaborasi yang solid, disiplin The Board of Directors believes that with strong collaboration,
dalam penerapan prinsip kehati-hatian, serta komitmen disciplined implementation of prudential principles, and
terhadap inovasi dan keberlanjutan, Bank INA akan mampu a commitment to innovation and sustainability, Bank INA will be
melanjutkan pertumbuhan yang sehat dan berdaya saing. able to sustain sound and competitive growth. Going forward,
Ke depan, Direksi berkomitmen untuk terus mengelola Bank the Board of Directors is committed to continue managing the
secara profesional, transparan, dan bertanggung jawab guna Bank in a professional, transparent, and responsible manner to
menciptakan nilai tambah yang berkesinambungan bagi seluruh create sustainable added value for all stakeholders.
pemangku kepentingan.
Sumber / Sources:
[1]
World Economic Outlook Edisi Januari 2026 dari International Monetery Fund / World Economic Outlook January 2026 from the International Monetary Fund;
[2]
Berita Resmi Statistik dari Badan Pusat Statistik / Official Statistical Gazette from Statistics Indonesia;
[3]
Data Statistik dari Bank Indonesia / Statistical Data from Bank Indonesia;
[4]
Laporan Perekonomian Indonesia 2025 dari Bank Indonesia / Indonesia Economic Report 2025 from Bank Indonesia;
[5]
Tinjauan Kebijakan Moneter Triwulan IV 2025 dari Bank Indonesia / Monetary Policies Overview Quarter IV 2025 from Bank Indonesia;
[6]
Booklet Perbankan Indonesia 2025 dari Otoritas Jasa Keuangan / Indonesian Banking Booklet 2025 from Financial Services Authority.
Atas nama Direksi
On Behalf of the Board of Directors
PT Bank Ina Perdana Tbk,
Henry Koenaifi
Direktur Utama
President Director
PT Bank Ina Perdana Tbk 62 Laporan Tahunan 2025 Annual Report
Page 65
Laporan Manajemen
Management Report
Tanggung Jawab Laporan Tahunan [POJK51-G.2]
Annual Report Responsibility
Surat Pernyataan Anggota Dewan Komisaris dan Anggota Direksi
tentang Tanggung Jawab atas Laporan Tahunan 2025
PT Bank Ina Perdana Tbk
Statement of Members of the Board of Commissioners and the Board of Directors
on the Responsibility for the 2025 Annual Report of
PT Bank Ina Perdana Tbk
Kami, yang bertanda tangan di bawah ini, menyatakan bahwa We, the undersigned, hereby declare that all information in
semua informasi dalam Laporan Tahunan PT Bank Ina Perdana Tbk the Annual Report of PT Bank Ina Perdana Tbk for year 2025
tahun 2025 telah dimuat secara lengkap dan bertanggung has been fully contained and we shall be fully responsible to
jawab penuh atas kebenaran isi Laporan Tahunan Bank. the correctness of contents in the Annual Report of the Bank.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is hereby made in all truthfulness.
Jakarta, April 2026
DEWAN KOMISARIS
BOARD OF COMMISSIONERS
Inawaty Handojo
Komisaris Utama Independen
Yohanes Santoso Wibowo Independent President Commissioner Josavia Rachman Ichwan
Komisaris Independen Komisaris
Independent Commissioner Commissioner
DIREKSI
BOARD OF DIRECTORS
Henry Koenaifi
Direktur Utama
Yulius Purnama Junaedi President Director Kiung Hui Ngo
Wakil Direktur Utama Direktur Keuangan
Vice President Director Director of Finance
Adhiputra Tanoyo Yandy Ramadhani Dewi K. Prodjohartono
Direktur Manajemen Risiko dan Kepatuhan Direktur Bisnis Retail dan Jaringan Direktur Komersial Banking
Director of Risk Management and Compliance Director of Retail Business and Network Director of Commercial Banking
Laporan Tahunan 2025 Annual Report 63 PT Bank Ina Perdana Tbk
Page 66
Laporan Direksi [POJK51-D.1]
Report of the Board of Directors
2
3
1
INAWATY HANDOJO
1 Komisaris Utama Independen
Independent President Commissioner
YOHANES SANTOSO WIBOWO
2 Komisaris Independen
Independent Commissioner
JOSAVIA RACHMAN ICHWAN
3 Komisaris Independen
Independent Commissioner
PT Bank Ina Perdana Tbk 64 Laporan Tahunan 2025 Annual Report
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Laporan Manajemen
Management Report
Laporan Direksi [POJK51-D.1]
Report of the Board of Directors
5 1 2 4
6 3
1 HENRY KOENAIFI 4 ADHIPUTRA TANOYO
Direktur Utama Direktur Manajemen Risiko dan Kepatuhan
President Director Director of Risk Management and Compliance
2 YULIUS PURNAMA JUNAEDI 5 YANDY RAMADHANI
Wakil Direktur Utama Direktur Bisnis Retail dan Jaringan
Vice President Director Director of Retail Business and Network
3 KIUNG HUI NGO 6 DEWI K. PRODJOHARTONO
Direktur Keuangan Direktur Komersial Banking
Director of Finance Director of Commercial Banking
Laporan Tahunan 2025 Annual Report 65 PT Bank Ina Perdana Tbk
Page 68
PT Bank Ina Perdana Tbk 66 Laporan Tahunan 2025 Annual Report
Page 69
PROFIL
PERUSAHAAN
Company Profile
Laporan Tahunan 2025 Annual Report 67 PT Bank Ina Perdana Tbk
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Riwayat Singkat
Brief History
PT Bank Ina Perdana Tbk (Bank INA) resmi berdiri pada PT Bank Ina Perdana Tbk (Bank INA) was officially established
9 Februari 1990 dan mulai beroperasi secara komersial pada on February 9, 1990 and commenced commercial operations on
3 Juni 1991 setelah memperoleh izin dari Kementerian June 3, 1991 after obtaining a license from the Ministry of
Keuangan Republik Indonesia. Sejak awal berdirinya, Finance of the Republic of Indonesia. Since its inception,
Bank INA secara konsisten mengembangkan jaringan Bank INA has consistently developed its banking service
layanan perbankan serta memperluas akses transaksi network and expanded transaction access through
melalui keikutsertaan dalam jaringan ATM Bersama. Dalam participation in the ATM Bersama network. In order to
rangka memperkuat struktur permodalan dan mendukung strengthen its capital structure and support business
pengembangan usaha, Bank INA mencatatkan sahamnya development, Bank INA listed its shares on the Indonesia
di Bursa Efek Indonesia melalui penawaran umum perdana (IPO) Stock Exchange through an initial public offering (IPO) on
pada 16 Januari 2014. January 16, 2014.
Seiring dinamika industri jasa keuangan dan percepatan In line with the dynamics of the financial services industry and
digitalisasi, Bank INA menjalankan transformasi berkelanjutan the acceleration of digitalization, Bank INA has undertaken
dengan menghadirkan berbagai layanan perbankan berbasis ongoing transformation by introducing various digital banking
digital untuk segmen ritel maupun bisnis. Pengembangan services for both retail and business segments. The development
layanan perbankan elektronik, termasuk virtual account, of electronic banking services, including virtual accounts,
layanan transaksi non-tunai, serta perbankan digital, menjadi non-cash transaction services, and digital banking, forms part
bagian dari upaya Bank dalam meningkatkan kenyamanan dan of the Bank’s efforts to enhance customer convenience and
efisiensi layanan bagi nasabah. Pada tahun 2023, Bank INA service efficiency. In 2023, Bank INA expanded its support
memperluas dukungan terhadap sektor usaha mikro, kecil, dan for the micro, small, and medium enterprise (MSME) sector
menengah (UMKM) melalui pengembangan layanan digital through the development of digital services that facilitate
yang mempermudah akses pembiayaan dan transaksi usaha. access to financing and business transactions.
Dalam memperkuat perannya di ekosistem keuangan nasional, In strengthening its role in the national financial ecosystem,
pada tahun 2024, Bank INA menjalin berbagai kerja sama in 2024, Bank INA established various strategic partnerships,
strategis, antara lain sebagai Bank Penyimpan Dana Margin, including as Margin Fund Depository Bank, Customer Fund
Bank Administrator Rekening Dana Nasabah (RDN), Bank Account Administrator Bank (RDN), Payment Bank, and
Pembayaran, serta Sub-Mitra Distribusi Surat Berharga Negara Sub-Distribution Partner for Retail Government Securities
(SBN) Ritel. Selain itu, Bank INA berperan sebagai Bank Persepsi (SBN). In addition, Bank INA acts as a Perception Bank in
dalam mendukung penerimaan negara dan sebagai Bank supporting state revenue and as a Custodian Bank to support
Kustodian guna menunjang aktivitas investasi. Sejalan dengan investment activities. In line with service expansion and
upaya perluasan layanan dan pendalaman pasar keuangan, financial market deepening efforts, Bank INA also acts as a
Bank INA juga berperan sebagai Agen Penjual Efek Reksa Mutual Fund Selling Agent (APERD), enabling the Bank to
Dana (APERD), yang memungkinkan Bank untuk memfasilitasi facilitate the distribution of mutual fund products to customers
distribusi produk reksa dana kepada nasabah serta memperluas and expand public access to various investment instruments.
akses masyarakat terhadap instrumen investasi yang beragam.
Melalui pengembangan produk pendanaan, layanan transaksi, Through the development of funding products, transaction
serta dukungan terhadap pembiayaan hijau dan aktivitas bisnis services, as well as support for green financing and sustainable
berkelanjutan, Bank INA berkomitmen untuk terus memberikan business activities, Bank INA is committed to continuously
nilai tambah bagi nasabah dan pemangku kepentingan. Dengan delivering added value to customers and stakeholders.
menyeimbangkan aspek ekonomi, sosial, dan lingkungan, By balancing economic, social, and environmental aspects,
Bank INA berupaya berkontribusi secara berkelanjutan dalam Bank INA strives to contribute sustainably in supporting
mendukung pertumbuhan ekonomi nasional. national economic growth.
PT Bank Ina Perdana Tbk 68 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Perubahan Organisasi Bersifat Signifikan Significant Organizational Change
[POJK51-C.6] [POJK51-C.6]
Pada tahun 2025, Bank meresmikan Kantor Cabang (KC) Galaxy In 2025, the Bank inaugurated the Galaxy Surabaya Branch
Surabaya yang merupakan relokasi dari KC Kertajaya. Langkah Office (KC), which represents the relocation of the Kertajaya
strategis ini dilakukan untuk memperluas jangkauan layanan Branch Office. This strategic step was undertaken to expand
serta memberikan pengalaman perbankan yang lebih optimal service coverage and to provide a more optimal banking
bagi nasabah di Surabaya dan sekitarnya. experience for customers in Surabaya and its surrounding areas.
Laporan Tahunan 2025 Annual Report 69 PT Bank Ina Perdana Tbk
Page 72
Jejak Langkah
Milestones
Bank INA berdiri pada tanggal 9 Februari 1990.
1990 Bank INA was established on February 9, 1990.
2021 • Melakukan Penawaran Umum Terbatas
(PUT) III; serta
1991 Mendapat izin operasional sebagai Bank Umum • Pembentukan Direktorat Digital Banking
dari Kementerian Keuangan. untuk mengelola dan menghadirkan layanan
Obtain an operational license as a Commercial perbankan digital bagi nasabah ritel dan
Bank from the Ministry of Finance. UMKM, memberikan produk dan pengalaman
perbankan yang lebih baik, serta memperluas
akses layanan keuangan bagi masyarakat luas.
Bergabung dengan ATM Bersama.
2008 Join ATM Bersama. • Conduct Limited Public Offering (PUT) III; and
• Establish the Directorate of Digital Banking to
manage and provide digital banking services
2009 Memperluas jaringan kantor di Bandung, Surabaya, for retail and MSME customers, provide
dan Jakarta. better banking products and experiences,
Expand office network in Bandung, Surabaya, and expand access to financial services for
and Jakarta. the wider community.
2010 Menambah jaringan kantor di Yogyakarta,
2020 Menjadi Bank Devisa dengan Surat
Semarang, dan Solo. No. KEP-87/D.03/2020 tanggal 16 Juli 2020.
Add office network in Yogyakarta, Semarang,
Become a Foreign Exchange Bank with Letter
and Solo.
No. KEP-87/D.03/2020 dated July 16, 2020.
Telah memiliki 22 kantor di seluruh Indonesia.
2011 Already have 22 offices throughout Indonesia.
Pembukaan Kantor Kas Indogrosir Karawang.
2019 Open of Indogrosir Karawang Cash Office.
2014 Pencatatan perdana saham tanggal 16 Januari 2014.
Initial listing of shares on January 16, 2014.
2018 • Mulai mengaktifkan sejumlah aplikasi dan fitur
berbasis digital;
2016 • Memperoleh penambahan modal disetor • Meluncurkan Call INA;
sebesar Rp62.500.000.000,- sehingga modal • Meluncurkan pelayanan e-statement
disetor menjadi Rp272.500.000.000,-; serta rekening koran kepada nasabah;
• Menambah 3 payment point di Indogrosir • Mengimplementasikan SMS Broadcast/SMS
Kemayoran, Indogrosir Surabaya, dan Blast;
Indogrosir Tangerang. • Menempatkan 11 unit mesin electronic
• Obtain additional paid-up capital of data capture (EDC) di beberapa cabang
Rp62,500,000,000, thereby the paid-up Indogrosir;
capital became Rp272,500,000,000; and • Mendapat izin debit Gerbang Pembayaran
• Add 3 payment points at Indogrosir Nasional (GPN) dari Bank Indonesia sebagai
Kemayoran, Indogrosir Surabaya, and issuer dan acquirer untuk transaksi kartu di
Indogrosir Tangerang. jaringan GPN; serta
• Meluncurkan peremajaan ATM di seluruh
cabang dengan ATM yang telah berbasis
2017 • Melakukan Penawaran Umum Terbatas (PUT) II;
National Standard Indonesian Chip Card
• Peningkatan modal Bank sebesar 155,28% atau
Specification (NSICCS).
Rp1.160,16 miliar;
• Menjadi Bank dengan Kategori BUKU II; serta • Start activating a number of digital-based
• Melakukan pembukaan 3 kantor cabang applications and features;
di Denpasar, Makassar, dan Malang, serta • Launch Call INA;
4 payment point di Indogrosir Cipinang, • Launch e-statement of checking accounts
Bandung, Semarang, dan Bintara. for customers;
• Implement SMS Broadcast/SMS Blast;
• Conduct Limited Public Offering (PUT) II;
• Place 11 units of the electronic data capture
• Increase in Bank capital by 155.28% or
(EDC) machine in several Indogrosir branches;
Rp1,160.16 billion;
• Obtain a National Payment Gate (GPN) debit
• Become a Bank with BUKU II Category; and
permit from Bank Indonesia as issuer and
• Open 3 branch offices in Denpasar, Makassar,
acquirer for card transactions on the GPN
and Malang, as well as 4 payment points at
network; and
Indogrosir Cipinang, Bandung, Semarang, and
• Launch the renewal of ATMs across all
Bintara.
branches with ATMs that have been based
on National Standard Indonesian Chip Card
Specification (NSICCS).
PT Bank Ina Perdana Tbk 70 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
2025 • Peresmian KC Galaxy Surabaya;
2022 Melakukan Penawaran Umum Terbatas (PUT)
• Menjalin kerja sama pemasaran
IV dalam rangka penerbitan Hak Memesan Efek
reksa dana dengan PT Sucorinvest
Terlebih Dahulu (HMETD) kepada para Pemegang
Asset Management (Sucor AM);
Saham.
• Kerja sama Binadigital dengan
Conduct the Limited Public Offering (PUT) IV in SayaKaya, Mitra Kasih Perkasa, dan
order to issue Pre-emptive Rights (HMETD) to lain sebagainya;
Shareholders. • Menjalin kerja sama dengan Alam
Sutera Group dan Kota Wisata
Ecovia dalam memasarkan unit dan
2023 • Pembukaan Kantor Cabang (KC) Tegal dan
Kantor Cabang Pembantu (KCP) Indogrosir di program Kredit Pemilikan Properti
Sukabumi; Bank INA; serta
• Peningkatan status KCP Indogrosir Cipinang • Memperluas kerja sama dengan
dan KC Kelapa Gading; serta Radana Finance.
• Peluncuran produk baru, yakni Tabina QRIS, • Inauguration of Branch Office (KC)
Tabungan Devisa Hasil Ekspor Sumber Daya Galaxy Surabaya;
Alam (DHE SDA), Tabungan DHE SDA Valas, • Establishing mutual fund marketing
Giro DHE SDA, Giro DHES SDA Valas, serta cooperation with Sucorinvest Asset
Layanan Digital berupa produk Aplikasi Bina, Management (Sucor AM);
Pinjaman Digital Bina (modal usaha untuk • Binadigital collaboration with
UMKM dan penyaluran Loan Channeling), dan SayaKaya, Mitra Kasih Perkasa, and
Agen Bina. others; and
• Open of Tegal Branch Office (KC) and • Establishing cooperation with Alam
Indogrosir Sub-Branch Office (KCP) in Sutera Group and Kota Wisata
Sukabumi; Ecovia in marketing units and Bank
• Upgrade the status of KCP Indogrosir INA Mortgage Loan programs; and
Cipinang and KC Kelapa Gading; and • Expand cooperation with Radana
• Launch new products, namely Tabina QRIS, Finance.
Savings for Foreign Exchange of Natural
Resources Export Proceeds (DHE SDA),
Savings for DHE SDA Forex, Giro DHE SDA, 2024 • Bank INA sebagai Bank Kustodian; serta
• Menjalin kerja sama pemasaran reksa dana
Giro DHES SDA Forex, and Digital Services in
dengan PT Sequis Aset Manajemen (Sequis
the form of Bina Application products, Bina
Asset Management).
Digital Loans (business capital for MSMEs and
Loan Channeling), and Bina Agents. • Inauguration of Branch Office (KC) Melawai
South Jakarta, KC Puri West Jakarta,
KC Pantai Indah Kapuk, KC Bogor, KC Dago
2024 • Peresmian Kantor Cabang (KC) Melawai
Jakarta Selatan, KC Puri Jakarta Barat, Bandung, KC Bukit Darmo Surabaya, KCP
KC Pantai Indah Kapuk, KC Bogor, Gatot Subroto, KCP Sunter, KCP Bumi
KC Dago Bandung, KC Bukit Darmo Surabaya, Serpong Damai, and KCP Pondok Indah.
KCP Gatot Subroto, KCP Sunter, KCP Bumi The Bank also closed KCP UKI and KCP Kota
Serpong Damai, dan KCP Pondok Indah. Bukit Indah;
Di samping itu, Bank menutup KCP UKI • Bank INA appointed as a Collection Bank;
dan KCP Kota Bukit Indah; • Launch of Retail SBN Purchase Services in
• Bank INA menjadi Bank Persepsi; the Primary Market;
• Peluncuran Layanan Pembelian SBN Ritel • Cooperation between Bank INA and Kota
di Pasar Perdana; Podomoro Tenjo;
• Kerja sama Bank INA dengan Kota Podomoro • Cooperation between Bank INA and KSEI
Tenjo; as Administrator Bank for Customer Fund
• Kerja sama Bank INA dengan KSEI sebagai Accounts (RDN) and Payment Bank for
Bank Administrator RDN dan Bank the 2024-2029 period;
Pembayaran periode 2024-2029; • Launch of Binadigital API Service in March;
• Peluncuran layanan API Binadigital • Launch of Binadigital ATM/Debit Card
di bulan Maret; Feature;
• Peluncuran fitur kartu ATM/Debit Binadigital; • Bank INA as Margin Fund Depository Bank;
• Bank INA sebagai Penyimpan Dana Margin; • Launch of Cash Deposit at Indomaret;
• Peluncuran Setor Tunai Indomaret; • Bank INA has been registered by the National
• Bank INA telah teregistrasi oleh Badan Siber Cyber and Crypto Agency (BSSN) as a Cyber
dan Sandi Negara (BSSN) sebagai Tim Incident Response Team;
Tanggap Insiden Siber; • Bank INA as a Custodian Bank; and
• Establishing mutual fund marketing
cooperation with Sequis Asset Management.
Laporan Tahunan 2025 Annual Report 71 PT Bank Ina Perdana Tbk
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Visi dan Misi [POJK51-C.1]
Vision and Mission
VISI Vision
“Menjadi Bank
nasional pilihan
utama masyarakat.“
“To become the people’s
first choice of national
Bank.“
Pernyataan Persetujuan atas Visi dan Misi Bank:
Statement on Approval on the Bank’s Vision and Mission:
Visi dan Misi Bank telah mendapatkan persetujuan dari Direksi berdasarkan
Surat Keputusan No. SK/DIR/040A/1021 tanggal 15 Oktober 2021.
The Bank’s Vision and Mission have obtained approval from the Board
of Directors pursuant to Decision Letter No. SK/DIR/040A/1021 dated
October 15, 2021.
Nilai Dasar Perusahaan [POJK51- C.1]
Corporate Values
Integrity Nimble
Memiliki kejujuran dan etika, Bekerja gesit dan cekatan dengan
menjunjung teguh apa yang penuh keahlian di bidangnya.
menjadi komitmen dan Work in an agile and nimble
melaksanakan secara konsisten manner with full expertise in
dengan penuh tanggung jawab the respective field.
atas janji yang diberikan.
Possess integrity and ethics,
uphold commitments, and
consistently fulfill them with
full responsibility for
the promises made.
PT Bank Ina Perdana Tbk 72 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
MISI Mission
Menunjang perekonomian Indonesia, melalui penyediaan produk dan layanan perbankan
umum serta digital yang mendukung keberhasilan nasabah individu, UMKM, dan Korporasi.
To support the Indonesian economy, through the provision of general and digital banking
products and services that support the success of individual customers,
MSME, and Corporations.
Memberikan solusi keuangan yang cepat, aman dan nyaman.
To provide fast, safe, and convenient financial solutions.
Membangun SDM yang kompeten serta
menjunjung tinggi Nilai Dasar Perusahaan.
To build competent HR and uphold
the Company’s Basic Values.
Meningkatkan nilai tambah bagi Pemegang Saham
dan pemangku kepentingan lainnya.
To increase added value for Shareholders and other stakeholders.
Accountable Progressive Professional
Ikut mempertanggungjawabkan Berusaha untuk sebuah Memahami dan mampu
atas penugasan baik terhadap kemajuan yang berkelanjutan melaksanakan tugas secara
diri sendiri maupun aksi dari agar memberikan hal-hal yang mumpuni serta bertanggung jawab
keputusan organisasi secara lebih baik. untuk menyelesaikan masalah yang
menyeluruh. Strive for continuous dihadapi dengan komitmen tinggi,
Assume accountability for improvement to deliver better tekun, dan disiplin.
assigned duties, both individually outcomes. Understand and be able to carry out
and for the actions arising from tasks in a qualified and responsible
organizational decisions manner to solve problems
as a whole. encountered with high commitment,
diligence, and discipline.
Laporan Tahunan 2025 Annual Report 73 PT Bank Ina Perdana Tbk
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Bidang Usaha [POJK51-C.4]
Field of Business
Kegiatan usaha Bank INA dijalankan dengan mengacu pada Bank INA’s business activities are conducted in accordance
Pasal 3 ayat 1 Anggaran Dasar sebagaimana tercantum dalam with Article 3 paragraph 1 of the Articles of Association as
Akta No. 31 tanggal 9 September 2013. stated in Deed No. 31 dated September 9, 2013.
Kegiatan Usaha yang Dijalankan pada
Tahun 2025
Kegiatan Usaha berdasarkan Anggaran Dasar Terakhir Business Business Activities Undertaken in 2025
Activities based on the Latest Articles of Association
Sudah Dijalankan Belum Dijalankan
Already Executed Not Yet Executed
Menghimpun dana dari masyarakat dalam bentuk simpanan berupa giro, deposito berjangka,
sertifikat deposito, tabungan, dan/atau bentuk lainnya yang disamakan dengan itu.
Collecting funds from the public in the form of deposits namely demand deposits, time
deposits, certificates of deposit, savings, and/or other similar forms.
Memberikan kredit.
Providing credit.
Menerbitkan surat pengakuan utang.
Issuing debt acknowledgment letter.
Membeli, menjual, atau menjamin atas risiko sendiri maupun untuk kepentingan dan/atau
perintah nasabah.
Buying, selling, or guaranteeing at own risk or for the benefit and/or orders of customers.
• Surat-surat wesel termasuk wesel yang diakseptasi oleh Bank yang masa berlakunya tidak
lebih lama dari pada kebiasaan dalam perdagangan surat-surat di maksud;
Bills of exchange including money orders accepted by the Bank whose validity period is no
longer than the custom in trading of such letters;
• Surat pengakuan utang dan kertas dagang lainnya yang masa berlakunya tidak lebih lama
dari kebiasaan dalam perdagangan surat-surat di maksud;
Debt acknowledgment letters and other trade papers whose validity period is no longer than
the custom in trading the said papers;
• Kertas perbendaharaan negara dan surat jaminan negara;
National treasury papers and national guarantee letters;
• Sertifikat Bank Indonesia (SBI);
Bank Indonesia Certificates (SBI);
• Obligasi;
Bond;
• Surat dagang berjangka waktu sesuai dengan peraturan perundang-undangan yang
berlaku; serta
Trade letters with a maturity in accordance with the applicable laws and regulations; and
• Surat berharga lain yang berjangka waktu sesuai dengan peraturan perundang-undangan
yang berlaku.
Other securities with a maturity in accordance with the applicable laws and regulations.
Memindahkan uang baik untuk kepentingan sendiri maupun untuk kepentingan nasabah.
Transferring money both for its own interests and for the benefit of customers.
Menempatkan dana pada, meminjam dari, atau meminjamkan dana kepada bank lain, baik
dengan menggunakan surat, sarana telekomunikasi, maupun dengan wesel unjuk, cek, atau
sarana lainnya.
Placing funds at, borrowing from, or lending funds to other banks, either by using letters,
telecommunications facilities, or by money orders, checks, or other means.
Menerima pembayaran dari tagihan atas surat berharga dan melakukan perhitungan
dengan/atau antara pihak ketiga.
Receiving payments from bills on securities and performing calculations with/or between
third parties.
PT Bank Ina Perdana Tbk 74 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Kegiatan Usaha yang Dijalankan pada
Tahun 2025
Kegiatan Usaha berdasarkan Anggaran Dasar Terakhir Business Business Activities Undertaken in 2025
Activities based on the Latest Articles of Association
Sudah Dijalankan Belum Dijalankan
Already Executed Not Yet Executed
Menyediakan tempat untuk menyimpan barang dan surat berharga.
Providing a place to store valuables and documents.
Melakukan kegiatan penitipan untuk kepentingan pihak lain berdasarkan suatu kontrak.
Carrying out custodial activities for the benefit of other parties based on a contract.
Melakukan penempatan dana dari nasabah kepada nasabah lainnya dalam surat berharga yang
tidak tercatat di bursa efek.
Placing funds from customers to other customers in securities that are not listed on the stock
exchange.
Membeli agunan, baik semua maupun sebagian, melalui pelelangan atau dengan cara lain
dalam hal debitur tidak memenuhi kewajibannya kepada Bank, dengan ketentuan agunan yang
dibeli tersebut wajib dicairkan secepatnya.
Buying collateral, either in whole or in part, through an auction or in other ways if the debtor
does not fulfill his obligations to the Bank, provided that the collateral purchased must be
disbursed as soon as possible.
Melakukan kegiatan anjak piutang, usaha kartu kredit, dan kegiatan wali amanat.
Performing factoring activities, credit card business, and trustee activities.
Menyediakan pembiayaan dan/atau melakukan kegiatan lain berdasarkan prinsip syariah,
sesuai dengan ketentuan yang ditetapkan oleh yang berwenang.
Provide financing and/or carry out other activities based on sharia principles, in accordance with
the provisions stipulated by the authorities.
Melakukan kegiatan dalam valuta asing dengan memenuhi ketentuan yang ditetapkan oleh
yang berwenang.
Carrying out activities in foreign currency by fulfilling the conditions set by the authorities.
Melakukan kegiatan penyertaan modal pada Bank atau perusahaan lain di bidang keuangan,
seperti sewa guna usaha, modal ventura, perusahaan efek, asuransi, serta lembaga kliring
penyelesaian dan penyimpanan, dengan memenuhi ketentuan yang ditetapkan oleh yang
berwenang.
Carrying out equity participation activities in Banks or other companies in the financial
sector, such as leasing, venture capital, securities companies, insurance, as well as settlement
clearing and depository institutions, by fulfilling the conditions set by the authorities.
Melakukan kegiatan penyertaan modal sementara untuk mengatasi akibat kegagalan kredit
atau kegagalan pembiayaan berdasarkan prinsip syariah, dengan syarat harus menarik kembali
penyertaannya, dengan memenuhi ketentuan yang ditetapkan oleh yang berwenang.
Carrying out temporary capital participation activities to overcome the consequences
of credit failure or financing failure based on sharia principles, with the condition that
participation must be withdrawn, by fulfilling the provisions set by the authorities.
Bertindak sebagai pendiri dana pensiun dan pengurus dana pensiun sesuai dengan ketentuan
dalam peraturan perundang-undangan dana pensiun yang berlaku.
Acting as the founder of the pension fund and administrator of the pension fund in accordance with
the provisions of the applicable pension fund laws and regulations.
Melakukan kegiatan lain yang lazim dilakukan oleh Bank sepanjang tidak bertentangan dengan
peraturan perundang-undangan yang berlaku.
Carrying out other activities commonly carried out by Banks if they do not conflict with
the applicable laws and regulations.
Laporan Tahunan 2025 Annual Report 75 PT Bank Ina Perdana Tbk
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Produk dan Jasa [POJK51-C.4]
Products and Services
Program Promosi
Promotion Program
Giro Rekening dengan suku bunga menarik, memberikan Accounts with attractive interest rates, providing
Current Accounts keamanan transaksi bisnis sehari-hari, serta security for daily business transactions, as well as
mendukung kelancaran operasional dan fleksibilitas supporting smooth operations and financial flexibility
keuangan nasabah. of customers.
Giro DHE SDA Rekening giro untuk eksportir yang ditujukan khusus Current account for exporters specifically intended
DHE SDA Current Account untuk menerima devisa hasil ekspor sumber daya alam to receive foreign exchange proceeds from natural
(DHE SDA) dalam mata uang Rupiah. resource exports (DHE SDA) in Rupiah currency.
Giro Valas Simpanan valas untuk kemudahan dan kelancaran Foreign currency deposits for ease and smooth
Foreign Currency Current bisnis, tersedia dalam 8 mata uang USD, SGD, AUD, business, available in 8 currencies: USD, SGD, AUD,
Account JPY, EUR, HKD, GBP, dan CNY. JPY, EUR, HKD, GBP, and CNY.
Giro DHE SDA Valas Rekening giro untuk eksportir yang ditujukan khusus Current account for exporters specifically intended
Foreign Currency DHE SDA untuk menerima devisa hasil ekspor sumber daya alam to receive foreign exchange proceeds from natural
Current Account (DHE SDA) dalam mata uang USD, SGD, AUD, JPY, resource exports (DHE SDA) in USD, SGD, AUD, JPY,
EUR, HKD, GBP, dan CNY. EUR, HKD, GBP, and CNY.
Bank Penyimpan Dana Margin Rekening Giro Perusahaan Pialang Berjangka pada Current account of Futures Brokerage Companies
Rekening Terpisah Bank Penyimpan yang telah disetujui Badan Pengawas at Depository Banks approved by the Commodity
(Segregate Account) Perdagangan Berjangka Komoditi (BAPPEBTI) untuk Futures Trading Regulatory Agency (BAPPEBTI) to
Margin Fund Depository Bank menyimpan dana nasabah dan dipisahkan dari store customer funds and separated from the assets
Segregated Account kekayaan Pialang Berjangka. of Futures Brokers.
Bank Penyimpan Dana Konsumen Rekening Giro yang dibuka oleh Bank atas nama Current account opened by the Bank in the name of
Rekening Terpisah Lembaga Kliring Penjaminan dan Penyelesaian Clearing, Guarantee and Settlement Institutions used
(Segregated Account) yang dipergunakan untuk kepentingan pelaksanaan for consumer transaction purposes in trading Digital
Consumer Fund Depository Bank transaksi konsumen yang melakukan perdagangan Financial Assets.
Segregated Account Aset Keuangan Digital.
Giro Rekening Dana Nasabah Rekening simpanan dalam bentuk giro yang dibuka Deposit account in the form of a current account
(RDN) oleh Bank Administrator RDN atas nama masing- opened by the RDN Administrator Bank in the name
Customer Fund Account (RDN) masing nasabah non-perorangan, di mana rekening of each non-individual customer, used specifically for
Current Account tersebut digunakan khusus untuk penyelesaian settlement of capital market transactions.
transaksi di pasar modal.
Tabungan Rekening Dana Rekening simpanan dalam bentuk tabungan yang Deposit account in the form of savings opened by
Nasabah (RDN) dibuka oleh Bank Administrator RDN atas nama the RDN Administrator Bank in the name of each
Customer Fund Account (RDN) masing-masing nasabah perorangan, di mana rekening individual customer, used specifically for settlement
Savings tersebut digunakan khusus untuk penyelesaian of capital market transactions.
transaksi di pasar modal.
Tabina Perdana Tabungan yang dirancang untuk mendukung aktivitas Savings designed to support financial activities,
finansial, dilengkapi dengan Kartu ATM Debit Ina untuk equipped with INA ATM Debit Card for transaction
fleksibilitas transaksi, serta didukung layanan Internet flexibility, and supported by Internet Banking and
Banking dan Mobile Banking guna memastikan Mobile Banking services to ensure ease of customer
kemudahan akses perbankan nasabah. banking access.
Tabina Bisnis Tabungan bagi nasabah pelaku bisnis, dengan Savings for business customers, offering optimal
keuntungan suku bunga optimal serta kemudahan interest rates and ease of other banking transactions.
transaksi perbankan lainnya. Dilengkapi dengan Kartu Equipped with INA ATM Debit Card and Internet
ATM Debit Ina serta fasilitas Internet Banking dan Banking and Mobile Banking facilities to ensure every
Mobile Banking guna memastikan setiap kebutuhan customer’s business transaction needs.
transaksi bisnis Nasabah.
Tabina Simpel Tabungan yang diperuntukkan khusus bagi anak Savings intended specifically for children and students
dan pelajar guna menumbuhkan budaya menabung to cultivate a saving culture early. The account is
sejak dini. Rekening dibuka atas nama anak, dan opened under the child’s name and provides an INA
mendapatkan kartu ATM Debit INA bagi nasabah ATM Debit Card for student customers at least junior
pelajar dengan jenjang minimal SMP atau setara. high school level or equivalent.
Tabina QRIS Tabungan untuk pemilik Merchant QRIS Bank INA, Savings for Bank INA QRIS merchants, including
termasuk pedagang dan pelaku UMKM. Bebas biaya traders and MSMEs. Free monthly administrative fees
administrasi bulanan serta mendapatkan suku bunga and competitive interest rates. Supported with INA
yang kompetitif. Untuk mendukung kelancaran ATM Debit Card, Internet Banking and Mobile Banking
operasional usaha, diberikan Kartu ATM Debit INA, dan access.
akses layanan Internet Banking dan Mobile Banking.
PT Bank Ina Perdana Tbk 76 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Program Promosi
Promotion Program
Tabina Berjangka Tabungan untuk masyarakat umum dengan pilihan Savings for the general public with monthly deposit
setoran bulanan dan jangka waktu untuk mencapai options and tenure to achieve targeted funds
target dana sesuai keinginan dan rencana keuangan according to customer financial plans.
nasabah.
TabunganKu Tabungan yang bertujuan untuk menumbuhkan Savings aimed at fostering a saving culture. Offers
budaya menabung. Menawarkan persyaratan yang easy requirements, affordable initial deposits, and
mudah, setoran awal terjangkau, dan bebas biaya free monthly administrative fees.
administrasi bulanan.
Tabungan DHE SDA Rekening tabungan untuk eksportir yang ditujukan A savings account for exporters that is specifically
DHE SDA Savings Account khusus untuk menerima devisa hasil ekspor sumber intended to receive foreign exchange proceeds
daya alam (DHE SDA) dalam mata uang Rupiah. from natural resource exports (DHE SDA) in Rupiah
currency.
Tabina Valas Simpanan valas yang memberikan kemudahan dan Foreign currency savings providing convenience and
keuntungan, tersedia dalam 8 mata uang USD, SGD, benefits, available in 8 currencies: USD, SGD, AUD,
AUD, JPY, EUR, HKD, GBP, dan CNY. JPY, EUR, HKD, GBP, and CNY.
Tabungan DHE SDA Valas Tabungan untuk eksportir yang ditujukan khusus untuk Savings for exporters specifically intended to receive
DHE SDA Foreign Currency menerima devisa hasil ekspor sumber daya alam (DHE foreign exchange proceeds from natural resource
Savings Account SDA) dalam mata uang USD, SGD, AUD, JPY, EUR, exports (DHE SDA) in USD, SGD, AUD, JPY, EUR,
HKD, GBP, dan CNY. HKD, GBP, and CNY.
Deposito Berjangka Simpanan dengan jangka waktu tertentu yang Deposits with a certain term offering competitive
Time Deposits menawarkan suku bunga bersaing untuk pertumbuhan interest rates for optimal fund growth and managed
dana yang lebih maksimal dan dikelola dengan aman. securely.
Deposito DHE SDA Simpanan berjangka untuk eksportir yang ditujukan Time deposits for exporters specifically intended
DHE SDA Deposits khusus untuk menerima devisa hasil ekspor sumber to receive foreign exchange proceeds from natural
daya alam (DHE SDA) dalam mata uang Rupiah. resource exports (DHE SDA) in Rupiah currency.
Deposito Valas Simpanan dengan nilai yang pasti dan memberikan Savings with definite value that provide a sense of
Foreign Currency Time Deposit rasa aman, tersedia 8 dalam mata uang USD, SGD, security, available in 8 currencies, namely USD, SGD,
AUD, JPY, EUR, HKD, GBP, dan CNY. AUD, JPY, EUR, HKD, GBP, and CNY.
Deposito DHE Valas Simpanan berjangka untuk eksportir yang ditujukan Time deposits for exporters specifically intended
Foreign Currency DHE Deposits khusus untuk menerima devisa hasil ekspor sumber to receive foreign exchange proceeds from natural
daya alam (DHE SDA) dalam mata uang USD, SGD, resource exports (DHE SDA) in USD, SGD, AUD, JPY,
AUD, JPY, EUR, HKD, GBP, dan CNY. EUR, HKD, GBP, and CNY.
Tabungan Digital Tabungan dengan tingkat suku bunga menarik yang Savings account with attractive interest rates,
Digital Savings Account dibuka secara online dan dapat dipergunakan untuk opened online and enabling easy transactions
melakukan transaksi dengan mudah melalui aplikasi through the Binadigital application.
Binadigital.
Tabungan Simpanan Tabungan dengan tingkat suku bunga lebih tinggi Savings account with a higher interest rate than
Savings Account daripada Tabungan Digital, yang hanya dapat the Digital Savings account, designed exclusively for
dipergunakan untuk melakukan penyimpanan dana fund deposit within the Binadigital application.
pada aplikasi Binadigital.
Tabina Laku Pandai Tabungan yang dibuka khusus untuk Agen Laku Pandai Savings account specifically opened for Bank INA’s
Bank INA bertransaksi menggunakan aplikasi Agen Laku Pandai Agents to conduct transactions using
Bina. the Agen Bina application.
Deposito (di Aplikasi Binadigital) Simpanan berjangka yang memberikan keamanan dan A time deposit that provides security and
Deposits (in the Binadigital kenyamanan dengan tingkat suku bunga kompetitif convenience with competitive interest rates, which
Application) yang dapat dikelola melalui aplikasi Binadigital. can be managed through the Binadigital application.
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Program Promosi
Promotion Program
Tabina Triple Untung Mass Program tabungan untuk nasabah baru dengan Savings program for new customers with direct
pemberian hadiah langsung saat pembukaan rekening rewards upon opening a Tabina Perdana account.
Tabina Perdana.
Tabina Triple Untung Affluent Program tabungan untuk individu dan kelompok Savings program for individuals and groups with
Tabina Triple Untung Affluent dengan penempatan dana yang di hold selama jangka funds held for a certain period, receiving cashback or
waktu tertentu, mendapatkan hadiah cashback atau other types of rewards.
jenis hadiah lainnya.
Tabina Berjangka Berhadiah Program tabungan berjangka yang mendapatkan Time savings program with upfront rewards.
Tabina Prize-Linked Term Savings hadiah di muka. Nasabah wajib melakukan penyetoran Customers are required to deposit funds at account
dana pada awal pembukaan rekening serta sejumlah opening and a certain amount monthly according to
dana tertentu setiap bulannya sesuai periode waktu the selected period.
yang dipilih.
Tabina Green Untung Bank ikut mendukung program keuangan keberlanjutan The Bank supports government sustainable finance
pemerintah dengan menawarkan program tabungan programs by offering environmentally friendly
berjangka berbasis hadiah ramah lingkungan reward-based savings programs such as electric cars,
eco-friendly, seperti mobil listrik, motor listrik, dan electric motorcycles, and others.
lain-lain.
Tabina Combo Program bundling deposito dan tabungan dengan A bundling program of time deposits and savings
suku bunga yang menarik. Penempatan dana dengan at attractive interest rates. Placement of funds with
komposisi 70% deposito dan 30% tabungan dengan a composition of 70% deposits and 30% savings and
jangka waktu 3 bulan dan 6 bulan. a term of 3 and 6 months.
Deposito Cash Reward Program deposito dengan suku bunga menarik dan Deposit program with attractive interest rates and
Cash Reward Time Deposit hadiah cashback dengan pilihan nominal dan jangka cashback rewards with selectable amounts and
waktu penempatan sesuai pilihan Nasabah. tenures.
Gratis Biaya Transaksi di ATM Gratis 20 kali biaya transaksi untuk tarik tunai Free 20 transaction fees for cash withdrawals using
dan IBMB menggunakan kartu ATM Bank INA di ATM Bank lain, Bank INA ATM cards at other banks’ ATMs, and
Free Transaction Fees at ATM dan transaksi pembayaran dan pembelian melalui payment and purchase transactions via Internet
and IBMB Internet Banking dan Mobile Banking Bank INA. Banking and Mobile Banking.
Gratis Biaya Transaksi IBB Gratis biaya transfer online melalui Internet Banking Free online transfer fees through Internet Banking
Free IBB Transaction Fees Bisnis Bank INA. business of Bank INA.
Cashback Transaksi QRIS Cashback 50% (maksimal Rp5.000,-) untuk transaksi Cashback 50% (maximum Rp5,000) for transactions
QRIS Transaction Cashback QRIS melalui Mobile Banking Bank INA. Maksimum using QRIS through Mobile Banking of Bank INA.
cashback diberikan sebanyak 3 kali transaksi per Maximum cashback given is for 3 transactions
nasabah per bulan, dengan kuota maksimal 2.000 per customer per month, with a maximum quota of
transaksi per bulan. 2,000 transactions per month.
Gratis Biaya BI-Fast Gratis biaya BI-Fast melalui Internet Banking dan Free of charge for BI-Fast through Internet Banking
Free BI-Fast Fees Mobile Banking serta Kantor Cabang Bank INA. and Mobile Banking as well as Bank INA’s Branch
Offices.
Binadigital – Gratis Biaya Admin Gratis biaya administrasi setiap transaksi pembelian No administrative fees for electricity token purchases
Transaksi Token Listrik token listrik pada aplikasi Binadigital. on the Binadigital application.
Binadigital – Free Administrative
Fees for Electricity Token
Transactions
Binadigital – Gratis Admin Gratis biaya admin tarik tunai di Indomaret dan Free administrative fees for cash withdrawals at
Transaksi Setor dan Tarik Tunai cashback biaya admin untuk setor tunai di Indomaret. Indomaret and cashback on administrative fees for
di Indomaret cash deposits at Indomaret.
Binadigital – Free Administrative
Fees for Cash Deposit and
Withdrawal Transactions at
Indomaret
Binadigital - Cashback Biaya Cashback biaya admin tarik tunai menggunakan kartu Cashback administrative fees for cash withdrawals
Transaksi Tarik Tunai dengan ATM/Debit Binadigital di mesin ATM mana pun yang using the Binadigital ATM/Debit Card at any ATM
Kartu ATM/Debit Binadigital terdaftar di jaringan ATM Bersama dan Prima. registered in the ATM Bersama and Prima networks.
Binadigital – Cashback
Administrative Fees for Cash
Withdrawal Transactions using
the Binadigital ATM/Debit Card
Program Deposito - Double Date Program ekstra bunga deposito 1% dengan tema Extra 1% deposit interest program themed Double
Deposito Program - Double Date Double Date untuk pembukaan deposito di tanggal Date for deposit placements on September 9,
9 September, 11 November, dan 12 Desember. November 11, and December 12.
PT Bank Ina Perdana Tbk 78 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Jasa Layanan
Services Facilities
Kartu ATM/Debit INA Memberikan kemudahan untuk bertransaksi di semua Providing convenience for transactions at all
INA ATM/Debit Card ATM dan EDC Merchant yang tergabung dalam ATMs and EDC Merchant which are members of
jaringan Gerbang Pembayaran Nasional (GPN), ATM the National Payment Gateway network (GPN),
Prima, dan ATM Bersama yang tersebar di seluruh ATM Prima, and ATM Bersama which are spread
Indonesia. throughout Indonesia.
Layanan Payroll Menyalurkan pembayaran gaji para pegawai bagi Disbursing employee salary payments for companies,
Payroll Services perusahaan, serta dapat dilakukan melalui Internet which can be executed through Bank INA’s Business
Banking Bisnis Bank INA yang memberikan kemudahan Internet Banking, providing convenience and
dan fleksibilitas kepada perusahaan. flexibility to companies.
Layanan Pendidikan Pelayanan pembayaran uang sekolah atau uang Services for payment of school fees or education
Education Services pendidikan dengan pola kerja sama dengan pihak fees with a pattern of cooperation with educational
institusi pendidikan, serta dapat dilakukan melalui institutions and can be done through virtual account.
virtual account.
Layanan Pengambilan Uang Layanan pengambilan uang kepada institusi atau Money withdrawal services to certain institutions or
Cash Withdrawal Services instansi tertentu. agencies.
Mesin ATM dan CRM Layanan setor dan tarik tunai, serta fitur transaksi Cash deposit and withdrawal services, as well as other
ATM and CRM Machines lainnya, seperti transfer, pembelian, pembayaran, dan transaction features, such as transfers, purchases,
sebagainya guna memenuhi kebutuhan nasabah yang payments, and so on to meet customer needs which
dapat diakses 24/7. can be accessed 24/7.
Layanan Nasabah Prima (Prioritas) Layanan pemberian layanan yang lebih bagi nasabah Providing enhanced services for affluent customers.
Prime (Priority) Customer affluent.
Services
Bank Pembayaran Bank yang telah ditetapkan oleh PT Kustodian A bank appointed by PT Kustodian Sentral Efek
Payment Bank Sentral Efek Indonesia (KSEI) untuk menyimpan Indonesia (KSEI) to store funds recorded in Securities
dana yang tercatat dalam Rekening Efek dalam Accounts for settlement of Securities Transactions at
rangka penyelesaian Transaksi Efek di KSEI, dan/atau KSEI and/or other purposes related to KSEI service
keperluan lain terkait dengan penggunaan Layanan usage.
Jasa KSEI.
SDB Layanan fasilitas penyewaan kotak penyimpanan Safe deposit box rental service provided by the Bank
barang berharga yang disewakan oleh Bank sesuai according to customer deposit criteria.
dengan kriteria dana simpanan nasabah.
Produk Digital
Digital Products
Virtual Account Layanan yang diberikan kepada Nasabah Giro Bank Services provided to Bank INA Giro Customers to be
INA untuk dapat membuatkan rekening virtual kepada able to create a virtual account to the customers/
para pelanggan/agent/end user dari nasabah sebagai agent/end user from the customer as a payment
tujuan pembayaran guna memudahkan identifikasi. destination to facilitate identification.
Electronic Data Capture (Ina EDC) Solusi kemudahan pembayaran bagi merchant dengan Convenient payment solutions for merchants by
memberikan kemudahan penerimaan pembayaran facilitating inter-account payment acceptance
antar rekening Bank melalui pemindahan dana secara through online and real-time fund transfers between
online dan real time. Ina EDC dapat menerima Bank accounts. INA EDC is able to accept payments
pembayaran melalui kartu debit yang diterbitkan via debit cards issued by all banks in Indonesia bearing
oleh semua Bank di Indonesia yang berlogo Gerbang the Gerbang Pembayaran Nasional (GPN) logo.
Pembayaran Nasional (GPN).
INA Mobile Banking Layanan transaksi perbankan untuk memenuhi Banking transaction services to meet customer
kebutuhan transaksi nasabah melalui smartphone transaction needs through smartphone by using
dengan menggunakan platform aplikasi mobile the mobile application platform based on IOS and
berbasis IOS dan Android. Android.
Internet Banking Individu Layanan digital untuk nasabah individu yang dapat A digital service for individual customers that can be
Individual Internet Banking digunakan untuk melakukan layanan perbankan seperti used to perform banking services such as checking
cek saldo, transfer dana, pembayaran, dan pembelian balances, transferring funds, making payments,
melalui personal computer maupun laptop/notebook. and purchasing via personal computer and laptops/
notebook.
Internet Banking Bisnis Layanan digital untuk nasabah korporasi atau Digital services for corporate or company customers
Business Internet Banking perusahaan yang dapat digunakan untuk melakukan that can be used to carry out banking services such
layanan perbankan seperti cek saldo, transfer as balance checks, fund transfers, payments, and
dana, pembayaran, dan pembelian melalui personal purchases through personal computer as well as
computer maupun laptop/notebook. laptops/notebook.
Laporan Tahunan 2025 Annual Report 79 PT Bank Ina Perdana Tbk
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Produk Digital
Digital Products
Quick Response Code Indonesian Layanan kemudahan pembayaran dengan Ease of payment services by standardizing payments
Standard (QRIS) standardisasi pembayaran menggunakan metode using QR Code method from Bank Indonesia to
QR Code dari Bank Indonesia agar proses transaksi process transactions with QR Code easier, faster, and
dengan QR Code menjadi lebih mudah, cepat, dan more secure.
terjaga keamanannya.
Aplikasi Binadigital Produk layanan perbankan digital yang dirancang A digital banking service product designed for MSME
Binadigital Application bagi para pemilik UMKM di Indonesia. Aplikasi owners in Indonesia. This Mobile Banking application
Mobile Banking ini dikembangkan untuk memberikan was developed to provide easy access to banking
kemudahan akses fitur-fitur perbankan melalui device features through customers’ devices and facilitate
milik nasabah dan memudahkan calon nasabah untuk prospective customers to register online anywhere
melakukan pendaftaran secara online di mana pun dan and anytime.
kapan pun.
Pinjaman Digital Bina Fasilitas kredit modal kerja yang diberikan kepada A working capital loan facility provided to MSME
Bina Digital Loan pelaku UMKM pelanggan mitra yang diakses dan entrepreneurs who are partner customers, accessed
disalurkan untuk kebutuhan belanja kebutuhan produk and disbursed for purchasing product supplies
melalui aplikasi mitra yang telah bekerja sama dengan through partner applications in collaboration with
Bank INA. Bank INA.
Loan Channeling Penyaluran pinjaman untuk segmen produktif (UMKM) Loan distribution for the productive segment (MSME)
melalui skema channeling bekerja sama dengan through channeling schemes in collaboration with
mitra (peer to peer lending, koperasi, atau lembaga partners (peer to peer lending, cooperatives, or other
keuangan lainnya) yang memiliki izin usaha resmi dari financial institutions) that have official business
regulator di Indonesia. licenses from regulators in Indonesia.
Aplikasi Agen Bina Layanan keuangan tanpa kantor dalam rangka inklusif Office-less financial services in the context of
Bina Agent Application keuangan yang menyediakan layanan perbankan financial inclusion that provide banking services
melalui kerja sama dengan pihak lainnya yang ditunjuk through cooperation with other parties appointed as
sebagai agen Laku Pandai Bank. Laku Pandai Bank agents.
API Bina API Bina merupakan layanan Perbankan berbasis Bina API is a banking service based on the Application
protokol instruksi Application Programming Interface Programming Interface (API) instruction protocol,
(API) dengan Standar Nasional Open API Pembayaran following the National Standard for Open Payment
(SNAP). Melalui layanan ini, Bank INA membuka API (SNAP). Through this service, Bank INA enables
layanan perbankan untuk dapat diakses oleh mitra banking access for partners via API. Available services
melalui API. Adapun layanan yang tersedia, antara lain include registration, account information, and
layanan pendaftaran, layanan informasi akun, serta transactional services.
layanan transaksional.
Pinjaman Kasbon Bina Fasilitas pinjaman tanpa agunan yang diberikan An unsecured loan facility provided to employees of
Bina Cash Advance Loan kepada karyawan-karyawan mitra Bank terpilih selected partner Banks for emergency needs, with
untuk kebutuhan darurat dan dibayar otomatis saat automatic repayment upon the borrower’s payday.
debitur gajian. Fasilitas dapat diakses melalui aplikasi This facility can be accessed through the Binadigital
Binadigital atau penyedia platform yang telah bekerja application or platform providers that have partnered
sama dengan Bank INA. with Bank INA.
Pinjaman Cicilan Bina Kredit Tanpa Agunan yang diakses melalui aplikasi An unsecured loan accessed through partner
Bina Installment Loan partner/mitra atau Binadigital untuk memenuhi applications or Binadigital to meet the needs of
kebutuhan nasabah dari Mitra Bank INA yang telah customers from Bank INA partners who have met
memenuhi syarat dan ketentuan Bank. the Bank’s terms and conditions.
PT Bank Ina Perdana Tbk 80 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Penyaluran Kredit
Credit Distribution
Kredit Produktif
Productive Credit
Kredit Usaha Rakyat (KUR) Salah satu kredit program pemerintah untuk One of the government’s loans programs to grow
People’s Business Credit (KUR) menumbuhkan dan memberdayakan UMKM sebagai and empower MSME as productive business actors
pelaku usaha produktif, yang tidak mempunyai agunan who do not have collateral or do not have sufficient
atau belum mempunyai agunan yang cukup. KUR collateral. KUR can be provided as working capital
dapat diberikan sebagai modal kerja (KMK) dengan (KMK) with a maximum term of 3 years and or
jangka waktu maksimal 3 tahun dan atau pembiayaan investment financing (KI) as a fixed installment facility
investasi (KI) sebagai fasilitas yang diangsur secara for a maximum period of 5 years, with a maximum
tetap dalam jangka waktu maksimal 5 tahun, dengan credit according to the specified scheme.
maksimum kredit sesuai kategorinya.
Usaha Kecil Menengah Fasilitas kredit untuk pengusaha yang membutuhkan Credit facility for entrepreneurs who need financing
Small and Medium Enterprises pembiayaan untuk mengembangkan usaha. Fasilitas to develop their business. The credit facilities
kredit yang diberikan berupa: provided are in the form of:
• Kredit Modal Kerja untuk membiayai persediaan • Working Capital Loans to finance raw material
bahan baku atau piutang usaha yang belum inventories or uncollected trade receivables; and
tertagih; serta
• Kredit Investasi untuk membiayai pembangunan • Investment Credit to finance factory construction,
pabrik, pembelian mesin produksi, atau kebutuhan purchase of production machines, or other
investasi lainnya. investment needs.
Komersial/Korporasi Fasilitas kredit untuk pengembangan usaha, meliputi Credit facility for business development, including
Commercial/Corporate Kredit Modal Kerja dan Kredit Investasi. Kredit Modal Working Capital Loans and Investment Loans.
Kerja digunakan untuk pembiayaan kebutuhan Working Capital Loans are used for financing
modal kerja atau ekspansi usaha yang habis dalam working capital needs or business expansion that
satu siklus usaha dan bersifat kredit jangka pendek. runs out in one business cycle and are short-term
Sedangkan, Kredit Investasi digunakan untuk loans. Meanwhile, Investment Loans are used
membiayai pembelian aset (mesin, kendaraan, dan to finance the purchase of assets (machinery,
lain-lain), pembangunan infrastruktur, pembangunan vehicles, etc.), infrastructure development,
hotel, pembangunan pabrik, dan lain-lain dalam rangka hotel construction, factory construction, etc. in
rehabilitasi, modernisasi, perluasan, ataupun pendirian the context of rehabilitation, modernization,
proyek baru yang bersifat kredit jangka menengah expansion, or establishment of new projects which
atau panjang. are medium- or long-term loans.
Mikro (Kredit Program) Fasilitas kredit dengan proses pengajuan yang dapat Credit facility with a fast application process that can
Micro (Program Loan) dilakukan dengan cepat melalui Marketing Bank be submitted through Bank INA’s marketing team,
INA yang mendata ke toko/warung/tempat usaha who will directly collect data at your store, kiosk, or
Bapak/Ibu secara langsung atau di Kantor Bank INA business location, or at Bank INA office operating
yang beroperasi di gerai Indogrosir. within Indogrosir outlets.
Kredit Konsumer
Consumer Loans
Kredit Pemilikan Properti (KPP) Pembiayaan yang bertujuan untuk membiayai Financing aimed at purchasing, constructing,
Property Ownership Loan (KPP) pembelian, pembangunan, refinancing, take over atau refinancing, take over, or multipurpose financing for
multiguna rumah tapak/ruko/rukan/apartemen/tanah houses/shophouses/offices/apartments/land to be
kosong yang akan dibangun rumah tinggal kepada developed for residential use for individual debtors.
calon debitur individu atau perorangan. KPP meliputi KPP includes Home Ownership Credit (KPR) and
Kredit Pemilikan Rumah (KPR) dan Kredit Multiguna Multipurpose Credit (KMG).
(KMG).
Kredit Pemilikan Rumah (KPR) Pinjaman cicilan yang diberikan untuk pembelian Installment loans provided for purchasing houses/
Home Ownership Credit (KPR) rumah tapak/ruko/rukan/apartemen. Pembelian shophouses/offices/apartments. Property purchases
properti dapat dilakukan melalui: can be made through:
• Pasar Primary • Primary Market
Pembelian properti dari pengembang real estat Purchase from real estate developers. Financing
atau developer. Pembiayaan properti melalui pasar is only possible if the Bank has a cooperation
primary hanya dimungkinkan apabila Bank telah agreement with the developer.
memiliki perjanjian kerja sama dengan developer.
• Pasar Secondary • Secondary Market
Pembelian properti dari pihak ketiga yang Purchase from third parties or “secondhand”
biasa disebut melalui pasar “secondhand” atau market where financing is directly between debtor
pembiayaan kepada calon debitur yang langsung and seller.
berhubungan dengan penjual.
Kredit Multi Guna (KMG) Kredit yang diberikan dengan agunan berupa properti Loans secured by property owned by the debtor/
Multipurpose Loan (KMG) debitur/pasangan/anak kandung/orang tua, dengan spouse/children/parents for multipurpose consumer
tujuan penggunaan dana bersifat multi-purpose untuk needs, including:
kebutuhan konsumtif yang meliputi:
• Refinancing; • Refinancing;
• Pembangunan rumah; dan • House construction; and
• Kebutuhan konsumtif lainnya seperti renovasi, • Other consumer needs such as renovation,
pendidikan, dan lain-lain. education, etc.
Laporan Tahunan 2025 Annual Report 81 PT Bank Ina Perdana Tbk
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Penyaluran Kredit
Credit Distribution
Kredit Kendaraan Bermotor (KKB) Fasilitas pinjaman angsuran yang diberikan oleh Bank Instalment loan facility provided by the Bank to
Motor Vehicle Loan (KKB) kepada calon debitur perorangan untuk pembelian individual debtors for the purchase of four-wheeled
kendaraan bermotor roda empat (mobil penumpang) motorized vehicles (passenger cars) with collateral in
dengan agunan berupa kendaraan yang dibeli. the form of the purchased vehicle.
Kredit Tanpa Agunan (KTA) Fasilitas pinjaman angsuran yang diberikan oleh Bank Instalment loan facilities provided by the Bank to
Unsecured Loan (KTA) kepada calon debitur perorangan untuk membiayai individual debtors to finance various consumptive
berbagai kebutuhan konsumtif (renovasi rumah, needs (home renovations, weddings, education,
pernikahan, pendidikan, pengobatan, pembelian medical treatment, purchase of valuable/electronic
produk berharga/elektronik, liburan, dan kebutuhan products, vacations, and other financial needs)
finansial lain) tanpa agunan. without collateral.
Produk Investasi
Investment Products
Kerja Sama Bancassurance Kerja sama bancassurance antara Bank dengan Cooperation between the Bank and Insurance
Bancassurance Cooperation Perusahaan Asuransi (bentuk model bisnis referensi Companies (reference business model not related to
dalam rangka bukan terkait produk bank). bank products).
Agen Penjual Efek Reksa Dana Bank yang mewakili perusahaan Manajer Investasi A bank representing an Investment Manager company
Mutual Fund Selling Agent untuk menjual efek reksa dana yang dilaksanakan oleh in selling mutual fund securities, carried out by Bank
karyawan Bank dengan izin Wakil Agen Penjual Efek employees licensed as Mutual Fund Securities Selling
Reksa Dana (WAPERD). Agent Representatives (WAPERD).
Produk yang Diluncurkan di Tahun 2025
Product Launched in 2025
Investasi Emas Fitur yang memfasilitasi nasabah dalam melakukan A feature facilitating customers to buy, sell, and
(di Aplikasi Binadigital) transaksi jual, beli, serta transfer emas digital secara transfer digital gold in real time, supported through
Gold Investment real time. Fitur ini didukung melalui kerja sama dengan cooperation with a licensed and supervised digital
(in the Binadigital Application) pedagang fisik emas digital yang telah berizin dan gold physical trader by Bappebti, namely PT Indogold
diawasi oleh Bappebti, yaitu PT Indogold Makmur Makmur Sejahtera.
Sejahtera.
PT Bank Ina Perdana Tbk 82 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Laporan Tahunan 2025 Annual Report 83 PT Bank Ina Perdana Tbk
Page 86
Struktur Organisasi
Organizational Structure
Struktur Organisasi Bank INA berdasarkan No. SK/DIR/067/0925.
Bank INA’s Organizational Structure pursuant to Decision Letter No. SK/DIR/067/0925.
Risk Monitoring
Committee
Audit Dewan Komisaris
Committee Board of Commissioners
Nomination &
Remuneration
Committee
Direktur Utama
President Director
Direktur Bisnis Retail
Direktur Komersial Banking
& Jaringan
Director of Commercial
Director of Retail
Banking
Bussiness & Network
Credit Analyst Commercial Banking Product, Segment,
Portofolio Management
Monitoring &
Transaction Banking Consumer Loans
Credit Operation
Remedial & Special Branch Operation &
Micro Banking
Asset Management Control Unit
Service & Quality
Improvement
Network & Priority
Branchces
Internal Audit
Human Capital Keterangan / Remark:
Direksi Divisi
Corporate Board of Directors Division
Partnership
Satuan Kerja Cabang
Work Unit Branch
PT Bank Ina Perdana Tbk 84 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
RUPS
GMS
Information
Credit Technology Steering
Committee Committee
Direksi Audit Police Risk Management
Board of Directors Committee Committee
ALCO Product Committee
Wakil Direktur Utama
Vice President Director
Direktur Manajemen Risiko
dan Kepatuhan Direktur Keuangan
Director of Risk Management Director of Finance
and Compliance
Risk Management
Treasury & Finansial Digital Solution &
Institution Partnership
Operation Development General Affair &
Digital Banking Operation
Procurement
Digital Governance Accounting & Financial Technology Operation &
Management Control Unit
Compliance &
Anti-Money Laundering Custodian Service Digital Technology
Legal & Corporate Branch & Commercial
Secretary Banking Technology
Anti-Fraud Management Marketing Communication
Digital Innovation &
Data Management
Treasury Operation &
Remittance
Laporan Tahunan 2025 Annual Report 85 PT Bank Ina Perdana Tbk
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Profil Dewan Komisaris
Profile of the Board of Commissioners
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
Diangkat sebagai Komisaris Utama Independen PT Bank Ina Perdana Tbk dalam RUPS Luar Biasa
tanggal 16 Juni 2021 dan telah dinyatakan sah berlaku efektif terhitung sejak tanggal ditetapkannya
dalam Surat Persetujuan Otoritas Jasa Keuangan atas Penilaian Kemampuan dan Kepatutan tanggal
6 September 2021. Pengangkatan terakhir efektif sejak RUPS Tahunan 2024 dengan masa jabatan
sampai dengan ditutupnya RUPS Tahunan pada tahun 2027.
Appointed as Independent President Commissioner of PT Bank Ina Perdana Tbk in the Extraordinary
GMS on June 16, 2021, and has been declared legally effective as of the date of stipulation in
the Financial Services Authority’s Approval Letter for Fit and Proper Test dated September 6, 2021.
The last appointment was effective since the Annual GMS 2024 with a term of office until the closing
of the Annual GMS in 2027.
Riwayat Pendidikan, Sertifikasi, dan Pelatihan
Educational History, Certification, and Training
Beliau memperoleh gelar Magister Manajemen di Prasetiya Mulya Business School, Jakarta (2003)
Inawaty Handojo dan gelar Dra. Akuntansi (1979) serta gelar Dra. Manajemen Perusahaan (1976) di Universitas Katolik
Parahyangan. Pelatihan, seminar, dan konferensi pada tahun 2025 dapat dilihat pada halaman
Komisaris Utama Independen 119-120 pada Laporan Tahunan ini.
Independent President Commissioner
She earned Master in Management at Prasetiya Mulya Business School, Jakarta (2003) and his
Dra. Accounting (1979) and the title of Dra. Company Management (1976) at Parahyangan Catholic
University. Training, seminars, and conferences in 2025 can be seen on page 119-120 in this Annual
Warga Negara Indonesia Report.
Indonesian Citizen
Riwayat Jabatan Sebelumnya
Usia 74 tahun
Previous Professional Experience
74 years old
Berdomisili di Jakarta Beliau memiliki pengalaman yang luas di bidang perbankan serta menjabat di berbagai posisi
Domiciled in Jakarta kepemimpinan, antara lain:
• Ketua Komite Audit PT Bank Ina Perdana Tbk (2021-2024);
• PT Bank Central Asia Tbk:
- Direktur Kepatuhan (2019-2020);
- Direktur (2016-2019);
Hubungan Afiliasi - Anggota Komite Tata Kelola Terintegrasi (2015-2016);
Affiliations - Anggota Komite Audit (2008-2016);
- Staf dan berbagai posisi manajerial dalam bidang Audit Internal (1980-2008); serta
• Kepala Bagian Keuangan PT Naintex (1976-1980).
Tidak memiliki hubungan afiliasi dengan
anggota Dewan Komisaris lainnya, anggota She has extensive experience in banking and has held various leadership positions, including:
Direksi, serta Pemegang Saham Pengendali • Chairperson of the Audit Committee of PT Bank Ina Perdana Tbk (2022-2024);
dan Pemegang Saham Pengendali Terakhir, • PT Bank Central Asia Tbk:
baik langsung maupun tidak langsung sampai - Compliance Director (2019-2020);
kepada pemilik individu. - Director (2016-2019);
- Member of Integrated Governance Committee (2015-2016);
Has no affiliation with other members of
the Board of Commissioners, members of - Audit Committee Member (2008-2016);
the Board of Directors, as well as Controlling - Staff and various managerial positions in Internal Audit (1980-2008); and
and Ultimate Shareholder, either directly or • Head of Finance Section of PT Naintex (1976-1980).
indirectly to individual owners.
Rangkap Jabatan
Concurrent Position
Pernyataan Independensi
Statement of Independence
• Ketua Komite Remunerasi dan Nominasi PT Bank Ina Perdana Tbk (sejak 2021); serta
• Ketua Komite Pemantau Risiko PT Bank Ina Perdana Tbk (sejak 2024).
Beliau menjabat sebagai Komisaris Independen • Chairman of the Remuneration and Nomination Committee of PT Bank Ina Perdana Tbk
selama 2 periode dan telah menandatangani (since 2021); and
surat pernyataan independensi.
• Chairman of the Risk Monitoring Committee of PT Bank Ina Perdana Tbk (since 2024).
She has served as an Independent Commissioner
for 2 terms and has signed a statement of
independence.
PT Bank Ina Perdana Tbk 86 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
Diangkat sebagai Komisaris Independen PT Bank Ina Perdana Tbk oleh RUPS Luar Biasa tanggal
16 Juni 2021 dan telah dinyatakan sah berlaku efektif terhitung sejak tanggal ditetapkannya dalam
Surat Persetujuan Otoritas Jasa Keuangan atas Penilaian Kemampuan dan Kepatutan tertanggal
6 September 2021. Pengangkatan terakhir efektif sejak RUPS Tahunan 2024 dengan masa jabatan
sampai dengan ditutupnya RUPS Tahunan pada tahun 2027.
Appointed as Independent Commissioner of PT Bank Ina Perdana Tbk in the Extraordinary GMS on
June 16, 2021, and has been declared legally effective as of the date of stipulation in the Financial
Services Authority’s Approval Letter for Fit and Proper Test dated September 6, 2021. The last
appointment was effective since the Annual GMS 2024 with a term of office until the closing of
the Annual GMS in 2027.
Riwayat Pendidikan, Sertifikasi, dan Pelatihan
Educational History, Certification, and Training
Beliau memperoleh gelar Master in Banking and Finance di FINAFRICA Milano Italia (1988) dan gelar
Sarjana Ekonomi, Akuntan (1983) di Universitas Gadjah Mada. Pelatihan, seminar, dan konferensi
Yohanes Santoso Wibowo pada tahun 2025 dapat dilihat pada halaman 119-120 pada Laporan Tahunan ini.
Komisaris Independen He earned a Master in Banking and Finance at FINAFRICA Milano Italy (1988) and Bachelor of
Independent Commissioner Economics, Accountant (1983) at Gadjah Mada University. Training, seminars, and conferences in
2025 can be seen on page 119-120 in this Annual Report.
Warga Negara Indonesia
Indonesian Citizen Riwayat Jabatan Sebelumnya
Previous Professional Experience
Usia 66 tahun
66 years old Beliau memiliki pengalaman yang luas di bidang perbankan serta menjabat di berbagai posisi
kepemimpinan, antara lain:
Berdomisili di Jakarta • Ketua Komite Pemantau Risiko PT Bank Ina Perdana Tbk (2022-2024);
Domiciled in Jakarta • Komisaris PT Beegroup Financial Indonesia (BukuKas) (Juli 2020-2024);
• Vice Chairman Indonesia Banking School (Juli 2019-Juli 2020);
• Otoritas Jasa Keuangan sebagai Deputy Commissioner Financial System Stability
(Desember 2018-Juli 2019), Deputy Commissioner Integrated Regulation and Supervision
(2018), Deputy Commissioner Banking Supervision II (2017-2018), Senior Advisor (2016), dan
Hubungan Afiliasi Head of Regional III Central Java and DIY Provinces (2013-2016);
• Bank Indonesia sebagai Executive Director Credit, Rural Banks, and SME Department (2012-2013),
Affiliations
Director Credit, Rural Banks, and SME Department (2006-2012), Deputy Head Bank Indonesia in
Bali Province (2003-2006), dan Deputy Director Rural Banking Department (2000-2002);
Tidak memiliki hubungan afiliasi dengan • Assistant Director Financial Market Analyst Indonesia Debt Restructuring Agency (1999-2000);
anggota Dewan Komisaris lainnya, anggota • Bank Indonesia sebagai Assistant Director Financial Market Development Study
Direksi, serta Pemegang Saham Pengendali (1998-1999), Section Head Balance of Payment Department (1995-1998), Section Head
dan Pemegang Saham Pengendali Terakhir, Economy and Monetary Department (1993-2002), Section Head International and Monetary
baik langsung maupun tidak langsung sampai Division (1989-1981), Section Head Human Resources Department (1985-1987), dan Accounting
kepada pemilik individu. Staff Accounting Division (1984-1985); serta
Has no affiliation with other members of • Accounting Staff Vico Oil Company (1983-1984).
the Board of Commissioners, members of He has extensive experience in banking and has held various leadership positions, including:
the Board of Directors, as well as Controlling • Chairperson of Risk Monitoring Committee of PT Bank Ina Perdana Tbk (2022-2024);
and Ultimate Shareholder, either directly or • Commissioner of PT Beegroup Financial Indonesia (BukuKas) (July 2020-2024);
indirectly to individual owners. • Vice Chairman of Indonesia Banking School (July 2019-July 2020);
• Financial Services Authority as Deputy Commissioner for Financial System Stability (December
2018-July 2019), Deputy Commissioner for Integrated Regulation and Supervision (2018),
Deputy Commissioner for Banking Supervision II (2017-2018), Senior Advisor (2016), and Head
Pernyataan Independensi
of Regional III for Central Java and Yogyakarta Provinces (2013-2016);
Statement of Independence • Bank Indonesia as Executive Director Credit, Rural Banks, and SME Department (2012-2013),
Director Credit, Rural Banks, and SME Department (2006-2012), Deputy Head Bank Indonesia in
Beliau menjabat sebagai Komisaris Independen Bali Province (2003-2006), and Deputy Director Rural Banking Department (2000-2002);
selama 2 periode dan telah menandatangani • Assistant Director Financial Market Analyst of Indonesia Debt Restructuring Agency (1999-2000);
surat pernyataan independensi. • Bank Indonesia as Assistant Director Financial Market Development Study (1998-1999), Section
He has served as an Independent Commissioner Head Balance of Payment Department (1995-1998), Section Head Economy and Monetary
for 2 terms and has signed a statement of Department (1993-2002), Section Head International and Monetary Division (1989-1981), Section
independence. Head Human Resources Department (1985-1987), and Accounting Staff Accounting Division
(1984-1985); and
• Accounting Staff Vico Oil Company (1983-1984).
Rangkap Jabatan
Concurrent Position
• Anggota Komite Remunerasi dan Nominasi PT Bank Ina Perdana Tbk (sejak 2021); serta
• Anggota Komite Audit PT Bank Ina Perdana Tbk (sejak 2024).
• Member of the Remuneration and Nomination Committee of PT Bank Ina Perdana Tbk
(since 2021); and
• Member of the Audit Committee of PT Bank Ina Perdana Tbk (since 2024).
Laporan Tahunan 2025 Annual Report 87 PT Bank Ina Perdana Tbk
Page 90
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
Diangkat sebagai Komisaris PT Bank Ina Perdana Tbk oleh RUPS Luar Biasa tanggal 16 Juni 2021 dan
telah dinyatakan sah berlaku efektif terhitung sejak tanggal ditetapkannya dalam Surat Persetujuan
Otoritas Jasa Keuangan atas Penilaian Kemampuan dan Kepatutan tanggal 6 September 2021.
Pengangkatan terakhir efektif sejak RUPS Tahunan 2024 dengan masa jabatan sampai dengan
ditutupnya RUPS Tahunan pada tahun 2027.
Appointed as Commissioner of PT Bank Ina Perdana Tbk in the Extraordinary GMS on June 16, 2021,
and has been declared legally effective as of the date of stipulation in the Financial Services Authority’s
Approval Letter for Fit and Proper Test dated September 6, 2021. The last appointment was effective
since the Annual GMS 2024 with a term of office until the closing of the Annual GMS in 2027.
Riwayat Pendidikan, Sertifikasi, dan Pelatihan
Educational History, Certification, and Training
Beliau memperoleh gelar Magister Ekonomi/Manajemen Keuangan di Universitas Negeri Jakarta (2013)
dan gelar Sarjana Teknologi Mineral/Perminyakan di Universitas Trisakti (1988). Pelatihan, seminar, dan
konferensi pada tahun 2025 dapat dilihat pada halaman 119-120 pada Laporan Tahunan ini.
He earned a Master’s degree in Economics/Financial Management at Jakarta State University (2013)
Josavia Rachman Ichwan and a Bachelor’s degree in Mineral/Petroleum Technology at Trisakti University (1988). Training,
seminars, and conferences in 2025 can be seen on page 119-120 in this Annual Report.
Komisaris
Commissioner
Riwayat Jabatan Sebelumnya
Previous Professional Experience
Warga Negara Indonesia
Indonesian Citizen Pengalaman kerja beliau antara lain:
• PT Bank Ina Perdana Tbk:
Usia 63 tahun - Direktur Kredit (Mei 2016-Juni 2021);
63 years old - GH Bisnis Development (2014-Mei 2016);
• PT Bank Ganesha Tbk:
Berdomisili di Jakarta - Pemimpin Cabang Kertajaya, Surabaya (November 2012-Desember 2013);
Domiciled in Jakarta - Kepala Divisi Komersial (Juli 2007-Oktober 2012);
- Pemimpin Cabang Kelapa Gading Jakarta (Agustus 2000-Juni 2007);
• Presiden Direktur PT Multi Valas Utama (Januari 1999-April 2000);
• BPPN/Tim Pemberesan PT Bank Dagang Nasional Indonesia (BDNI Cabang Mangga Dua
Hubungan Afiliasi
(September 1998-Desember 2000);
Affiliations • Tim Pemberesan PT Bank Dagang Nasional Indonesia (BDNI) Cabang Mangga Dua BPPN
(September 1998-Desember 1998);
Tidak memiliki hubungan afiliasi dengan • PT Bank Dagang Nasional Indonesia (BDNI):
anggota Dewan Komisaris lainnya, anggota - Branch Manager Mangga Dua (Mei 1996-Agustus 1998);
Direksi, serta Pemegang Saham Pengendali - Sub Branch Manager P. Jayakarta (Desember 1994-April 1996);
dan Pemegang Saham Pengendali Terakhir, - Branch Marketing Manager Kopi (Oktober 1991-November 1994);
baik langsung maupun tidak langsung sampai - Account Officer Wahid Hasyim (Maret 1990-September 1991); serta
kepada pemilik individu. • Account Officer PT Arta Pusara (1989-1990).
Has no affiliation with other members of His work experience includes:
the Board of Commissioners, members of • PT Bank Ina Perdana Tbk:
the Board of Directors, as well as Controlling - Credit Director (May 2016-June 2021);
and Ultimate Shareholder, either directly or - GH Business Development (2014-May 2016);
indirectly to individual owners. • PT Bank Ganesha Tbk:
- Head of Kertajaya Branch, Surabaya (November 2012-December 2013);
- Head of Commercial Division (July 2007-October 2012);
Rangkap Jabatan - Head of Kelapa Gading Jakarta Branch (August 2000-June 2007);
Concurrent Position • President Director of PT Multi Valas Utama (January 1999-April 2000);
• IBRA/Settlement Team for PT Bank Dagang Nasional Indonesia (BDNI Mangga Dua Branch)
Anggota Komite Remunerasi dan Nominasi (September 1998-December 2000);
PT Bank Ina Perdana Tbk (sejak 2021). • Settlement Team of PT Bank Dagang Nasional Indonesia (BDNI) Mangga Dua Branch of IBRA
Member of the Remuneration and Nomination (September 1998-December 1998);
• PT Bank Dagang Nasional Indonesia (BDNI):
Committee of PT Bank Ina Perdana Tbk
- Branch Manager Mangga Dua (May 1996-August 1998);
(since 2021).
- Sub Branch Manager P. Jayakarta (December 1994-April 1996);
- Branch Marketing Manager Kopi (October 1991-November 1994);
- Account Officer Wahid Hasyim (March 1990-September 1991); and
• Account Officer PT Arta Pusara (1989-1990).
Perubahan Komposisi Anggota Changes in the Board of Commissioners’
Dewan Komisaris Composition
Tidak terdapat perubahan komposisi anggota Dewan Komisaris There were no changes in the composition of the Board of
Komisaris selama tahun 2025 hingga Laporan Tahunan ini Commissioners during 2025 up to the issuance of this Annual
diterbitkan. Report.
PT Bank Ina Perdana Tbk 88 Laporan Tahunan 2025 Annual Report
Page 91
Profil Perusahaan
Company Profile
Profil Direksi
Profile of the Board of Directors
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
Diangkat sebagai Direktur Utama PT Bank Ina Perdana Tbk oleh RUPS Luar Biasa tanggal
19 Mei 2023 dan telah dinyatakan sah berlaku efektif terhitung sejak tanggal ditetapkannya dalam
Surat Persetujuan Otoritas Jasa Keuangan atas Penilaian Kemampuan dan Kepatutan tanggal
7 Agustus 2023. Pengangkatan terakhir efektif sejak RUPS Tahunan 2024 dengan masa jabatan
sampai dengan ditutupnya RUPS Tahunan pada tahun 2027.
Appointed as President Director PT Bank Ina Perdana Tbk by the Extraordinary GMS on May 19, 2023
and has been declared legally effective as of the date of stipulation in the Financial Services Authority
Approval Letter for Fit and Proper Test dated August 7, 2023. The last appointment was effective
since the Annual GMS 2024 with a term of office until the closing of the Annual GMS in 2027.
Riwayat Pendidikan, Sertifikasi, dan Pelatihan
Educational History, Certification, and Training
Beliau memperoleh gelar Magister Manajemen dan Master of Business Administration dari
IPMI/Monash University, Australia (2001) serta meraih gelar Insinyur dari Universitas Katolik
Henry Koenaifi Parahyangan (1984). Pelatihan, seminar, dan konferensi pada tahun 2025 dapat dilihat pada halaman
Direktur Utama 120-122 pada Laporan Tahunan ini.
President Director He obtained a Master of Management degree and Master of Business Administration from
IPMI/Monash University, Australia (2001) and holds an Engineer degree from Parahyangan Catholic
University (1984). Training, seminars, and conferences in 2025 can be seen on page 120-122 in this
Annual Report.
Warga Negara Indonesia
Indonesian Citizen
Riwayat Jabatan Sebelumnya
Usia 66 tahun Previous Professional Experience
66 years old
Pengalaman kerja beliau:
Berdomisili di Jakarta
• Direktur Retail Banking PT Bank Ina Perdana Tbk (2023);
Domiciled in Jakarta
• Direktur Perbankan Digital PT Bank Bumi Arta Tbk (2022);
• Direktur Utama PT Satria Pakarti Sukses (2021-2022);
• Presiden Komisaris PT BCA Finance (2021-2022);
Hubungan Afiliasi • Direktur Komersial dan SME Banking PT Bank Central Asia Tbk (2016-2021);
Affiliations • Direktur Individual Banking PT Bank Central Asia Tbk (2008-2016);
• Presiden Direktur PT BCA Finance (2000-2007);
• Koordinator Tim Pengelola PT Bank Bali - Badan Penyehatan Perbankan Nasional (BPPN)
Tidak memiliki hubungan afiliasi dengan (1999-2000);
anggota Direksi lainnya, anggota Dewan • Tim Pengelola Bank Jaya - Badan Penyehatan Perbankan Nasional (BPPN) (1999);
Komisaris, serta Pemegang Saham Pengendali • Executive Director PT Bank Ciputra (1998);
dan Pemegang Saham Pengendali Terakhir, • Direktur Commercial Banking PT Bank Tiara Asia (1997-1998);
baik langsung maupun tidak langsung sampai • Pemimpin PT Bank Central Asia Tbk Kantor Cabang Utama Suryopranoto (1995-1997);
kepada pemilik individu. • Wakil Pemimpin PT Bank Central Asia Tbk Kantor Cabang Utama Tomang Raya, Jakarta (1993-1994);
• Ketua Tim Penyelesaian Kredit KP PT Bank Central Asia Tbk (1991-1993);
Has no affiliation with other members of
• Kepala Biro Corporate Credit PT Bank Central Asia Tbk (1989-1991); serta
the Board of Directors, members of the Board
• Account Manager Industry PT USI/IBM Indonesia (1984-1989).
of Commissioners, and Controlling and Ultimate
Shareholder, either directly or indirectly to His work experience:
individual owners. • Director of Retail Banking of PT Bank Ina Perdana Tbk (2023);
• Director of Digital Banking of PT Bank Bumi Arta Tbk (2022);
• President Director of PT Satria Pakarti Sukses (2021-2022);
Rangkap Jabatan • President Commissioner of PT BCA Finance (2021-2022);
Concurrent Position • Director of Commercial and SME Banking of PT Bank Central Asia Tbk (2016-W2021);
• Director of Individual Banking of PT Bank Central Asia Tbk (2008-2016);
• President Director of PT BCA Finance (2000-2007);
Tidak merangkap jabatan sebagai anggota
• Coordinator of PT Bank Bali Management Team - National Bank Restructuring Agency (IBRA)
Dewan Komisaris, anggota Direksi, atau Pejabat
(1999-2000);
Eksekutif pada bank, perusahaan, dan/atau
• Bank Jaya Management Team - National Bank Restructuring Agency (IBRA) (1999);
lembaga lain.
• Executive Director of PT Bank Ciputra (1998);
Does not hold concurrent positions as a member • Director of Commercial Banking of PT Bank Tiara Asia (1997-1998);
of the Board of Commissioners, member of • Head of PT Bank Central Asia Tbk, Main Branch Office Suryopranoto (1995-1997);
the Board of Directors, or Executive Officer at • Deputy Head of PT Bank Central Asia Tbk, Tomang Raya Main Branch Office, Jakarta (1993-1994);
a bank, company, and/or other institution. • Head of KP Credit Settlement Team of PT Bank Central Asia Tbk (1991-1993);
• Bureau Chief Corporate Credit PT Bank Central Asia Tbk (1989-1991); and
• Account Manager Industry of PT USI/IBM Indonesia (1984-1989).
Laporan Tahunan 2025 Annual Report 89 PT Bank Ina Perdana Tbk
Page 92
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
Diangkat sebagai Wakil Direktur Utama PT Bank Ina Perdana Tbk oleh RUPS Luar Biasa tanggal
19 Mei 2023 dan telah dinyatakan sah berlaku efektif terhitung sejak tanggal ditetapkannya dalam
Surat Persetujuan Otoritas Jasa Keuangan atas Penilaian Kemampuan dan Kepatutan tanggal
7 Agustus 2023. Pengangkatan terakhir efektif sejak RUPS Tahunan 2024 dengan masa jabatan
sampai dengan ditutupnya RUPS Tahunan pada tahun 2027.
Appointed as Vice President Director PT Bank Ina Perdana Tbk by the Extraordinary GMS on
May 19, 2023 and has been declared legally effective as of the date of stipulation in the Financial
Services Authority Approval Letter for Fit and Proper Test dated August 7, 2023. The last
appointment was effective since the Annual GMS 2024 with a term of office until the closing of
the Annual GMS in 2027.
Riwayat Pendidikan, Sertifikasi, dan Pelatihan
Educational History, Certification, and Training
Yulius Purnama Junaedi Beliau memperoleh gelar Sarjana Ekonomi (Akuntansi) dari Universitas Indonesia dan Master of
Business Administration, Major in Finance and Information Technology (1996-1997). Pelatihan,
Wakil Direktur Utama seminar, dan konferensi pada tahun 2025 dapat dilihat pada halaman 120-122 pada Laporan
Vice President Director Tahunan ini.
He earned a Bachelor Degree in Economics (Accounting) the University of Indonesia and Master
of Business Administration, Major in Finance and Information Technology (1996-1997). Training,
Warga Negara Indonesia seminars, and conferences in 2025 can be seen on page 120-122 in this Annual Report.
Indonesian Citizen
Usia 54 tahun Riwayat Jabatan Sebelumnya
54 years old Previous Professional Experience
Berdomisili di Jakarta
• Direktur Digital Banking PT Bank Ina Perdana Tbk (2021-2023);
Domiciled in Jakarta
• Direktur Utama PT Transaksi Artha Gemilang (OttoCash) (2018-2021);
• Chief Executive Officer (CEO) PT Reksa Transaksi Sukses Makmur (OttoPay) (2018-2021);
• Komisaris Independen PT Central Asia Financial (Asuransi Jagadiri) (2015-2018);
Hubungan Afiliasi • Direktur PT WYR Solusi Inovasi (WYR Management Consulting) (2012-2017);
Affiliations • Senior Partner PT iLead Indonesia (iLead Consulting) (2006-2012);
• Mobile Banking & Internet Banking Head Citibank NA, Indonesia (2003-2006);
• Project Manager PT Sigma Cipta Caraka (2001-2003);
Tidak memiliki hubungan afiliasi dengan
anggota Direksi lainnya, anggota • Senior Consultant PricewaterhouseCoopers Indonesia (1997-2000);
Dewan Komisaris, serta Pemegang Saham • Corporate Banking Marketing PT Bank Haga (1994-1996); serta
Pengendali dan Pemegang Saham Pengendali • Internal Auditor PT Bank Haga (sekarang Rabobank Indonesia) (1993-1994).
Terakhir, baik langsung maupun tidak langsung • Digital Banking Director of PT Bank Ina Perdana Tbk (2021-2023);
sampai kepada pemilik individu. • President Director of PT Transaction Artha Gemilang (OttoCash) (2018-2021);
Has no affiliation with other members of • Chief Executive Officer (CEO) PT Reksa Transaksi Sukses Makmur (OttoPay) (2018-2021);
the Board of Directors, members of • Independent Commissioner of PT Central Asia Financial (Jagadiri Insurance) (2015-2018);
the Board of Commissioners, and Controlling • Director of PT WYR Solusi Inovasi (WYR Management Consulting) (2012-2017);
and Ultimate Shareholder, either directly or • Senior Partner PT iLead Indonesia (iLead Consulting) (2006-2012);
indirectly to individual owners. • Mobile Banking & Internet Banking Head Citibank NA, Indonesia (2003-2006);
• Project Manager PT Sigma Cipta Caraka (2001-2003);
• Senior Consultant PricewaterhouseCoopers Indonesia (1997-2000);
• Corporate Banking Marketing PT Bank Haga (1994-1996); and
• Internal Auditor at PT Bank Haga (now Rabobank Indonesia) (1993-1994).
Rangkap Jabatan
Concurrent Position
Tidak merangkap jabatan sebagai anggota Dewan Komisaris, anggota Direksi, atau Pejabat Eksekutif
pada bank, perusahaan, dan/atau lembaga lain.
Does not hold concurrent positions as a member of the Board of Commissioners, member of
the Board of Directors, or Executive Officer at a bank, company, and/or other institution.
PT Bank Ina Perdana Tbk 90 Laporan Tahunan 2025 Annual Report
Page 93
Profil Perusahaan
Company Profile
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
Diangkat sebagai Direktur Keuangan PT Bank Ina Perdana Tbk berdasarkan Akta Pernyataan Sirkular
Pemegang Saham No. 105 tanggal 27 November 2013 dan telah dinyatakan sah berlaku efektif
terhitung sejak tanggal ditetapkannya dalam Surat Gubernur Bank Indonesia tanggal 18 November
2013. Pengangkatan terakhir efektif sejak RUPS Tahunan 2024 dengan masa jabatan sampai dengan
ditutupnya RUPS Tahunan pada tahun 2027.
Appointed as Director of Finance of PT Bank Ina Perdana Tbk based on Shareholder Circular
Statement Deed No. 105 dated November 27, 2013 and has been declared legally effective as of
the date of stipulation in the Governor of Bank Indonesia Letter dated November 18, 2013. The last
appointment was effective since the 2024 Annual GMS with a term of office until the closing of
the 2027 Annual GMS.
Riwayat Pendidikan, Sertifikasi, dan Pelatihan
Educational History, Certification, and Training
Kiung Hui Ngo Beliau memperoleh gelar Magister Manajemen di Universitas Tarumanagara (2003). Pelatihan,
Direktur Keuangan seminar, dan konferensi pada tahun 2025 dapat dilihat pada halaman 120-122 pada Laporan
Director of Finance Tahunan ini.
She earned his Master’s Management degree at Tarumanagara University (2003). Training, seminars,
and conferences in 2025 can be seen on page 120-122 in this Annual Report.
Warga Negara Indonesia
Indonesian Citizen
Riwayat Jabatan Sebelumnya
Usia 50 tahun Previous Professional Experience
50 years old
Beliau juga pernah menjabat berbagai posisi penting, di antaranya:
Berdomisili di Tangerang
• Accounting and Financial Planning Group Head (Pejabat Eksekutif) PT Bank Ina Perdana Tbk
Domiciled in Tangerang
(2011-2013);
• System Information and Accounting Group Head PT Bank Ina Perdana Tbk (2009-2011);
• Head of Accounting PT Bank ICB Bumiputera Tbk (2009); serta
Hubungan Afiliasi • Kepala Bagian Akuntansi dan MIS PT Bank BRI Syariah (d/h Bank Jasa Arta) (2000-2009).
Affiliations
She has also held various important positions, including:
• Accounting and Financial Planning Group Head (Executive Officer) of PT Bank Ina Perdana Tbk
Tidak memiliki hubungan afiliasi dengan (2011-2013);
anggota Direksi lainnya, anggota Dewan • System Information and Accounting Group Head of PT Bank Ina Perdana Tbk (2009-2011);
Komisaris, serta Pemegang Saham Pengendali • Head of Accounting of PT Bank ICB Bumiputera Tbk (2009); and
dan Pemegang Saham Pengendali Terakhir, • Head of Accounting and MIS Section of PT Bank BRI Syariah (formerly Bank Jasa Arta)
baik langsung maupun tidak langsung sampai (2000-2009).
kepada pemilik individu.
Has no affiliation with other members of
Rangkap Jabatan
the Board of Directors, members of the Board
of Commissioners, and Controlling and Ultimate
Concurrent Position
Shareholder, either directly or indirectly to
individual owners. Tidak merangkap jabatan sebagai anggota Dewan Komisaris, anggota Direksi, atau Pejabat Eksekutif
pada bank, perusahaan, dan/atau lembaga lain.
Does not hold concurrent positions as a member of the Board of Commissioners, member of
the Board of Directors, or Executive Officer at a bank, company, and/or other institution.
Laporan Tahunan 2025 Annual Report 91 PT Bank Ina Perdana Tbk
Page 94
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
Diangkat sebagai Direktur Manajemen Risiko dan Kepatuhan PT Bank Ina Perdana Tbk oleh RUPS
Luar Biasa tanggal 3 September 2021 dan telah dinyatakan sah berlaku efektif terhitung sejak
tanggal ditetapkannya dalam Surat Persetujuan Otoritas Jasa Keuangan atas Penilaian Kemampuan
dan Kepatutan tanggal 14 September 2021. Pengangkatan terakhir efektif sejak RUPS Tahunan
2024 dengan masa jabatan sampai dengan ditutupnya RUPS Tahunan pada tahun 2027.
Appointed as Director of Risk Management and Compliance of PT Bank Ina Perdana Tbk by
the Extraordinary GMS on September 3, 2021 and has been declared legally effective as of
the date of stipulation in the Financial Services Authority Approval Letter for Fit and Proper Test dated
September 14, 2021. The last appointment was effective since the 2024 Annual GMS with a term of
office until the closing of the 2027 Annual GMS.
Riwayat Pendidikan, Sertifikasi, dan Pelatihan
Educational History, Certification, and Training
Adhiputra Tanoyo Beliau memperoleh gelar Master of Science Financial Economics dari Erasmus Universiteit
Direktur Manajemen Risiko dan Rotterdam (1992-1998). Pelatihan, seminar, dan konferensi pada tahun 2025 dapat dilihat pada
Kepatuhan halaman 120-122 pada Laporan Tahunan ini.
Director of Risk Management and He earned a Master of Science Financial Economics from Erasmus Universiteit Rotterdam
Compliance (1992-1998). Training, seminars, and conferences in 2025 can be seen on page 120-122 in this Annual
Report.
Warga Negara Indonesia
Indonesian Citizen Riwayat Jabatan Sebelumnya
Previous Professional Experience
Usia 53 tahun
53 years old Pengalaman kerja beliau:
• Director of Risk Management PT QNB Indonesia Tbk (2017-2021);
Berdomisili di Tangerang
• Director of Risk Management PT Bank Commonwealth (2013-2017);
Domiciled in Tangerang
• Executive Director, Head of Risk Management PT Bank UOB Indonesia (2009-2013);
• Senior Vice President, Head of Risk Management PT Bank Mega Tbk (2004-2009);
• Vice President, Head of Risk and Policy Administration Unit PT Bank Commonwealth (2004);
Hubungan Afiliasi • Manager Business Risk Consulting Ernst & Young, Jakarta (2002-2004);
Affiliations • Associate Manager, Financial Risk Consulting Arthur Andersen (2000-Juni 2022);
• Management Development Program Personal Banking, Credit & Collection The Hongkong and
Tidak memiliki hubungan afiliasi dengan Shanghai Banking Corporation (HSBC), Jakarta (2000); serta
anggota Direksi lainnya, anggota • Credit Analyst Trainee & Risk Management, Syndication Department - Amsterdam Indover Bank
Dewan Komisaris, serta Pemegang Saham (1996-1998).
Pengendali dan Pemegang Saham Pengendali His work experience:
Terakhir, baik langsung maupun tidak langsung • Director of Risk Management of PT QNB Indonesia Tbk (2017-2021);
sampai kepada pemilik individu. • Director of Risk Management of PT Bank Commonwealth (2013-2017);
Has no affiliation with other members of • Executive Director, Head of Risk Management of PT Bank UOB Indonesia (2009-2013);
the Board of Directors, members of the Board • Senior Vice President, Head of Risk Management of PT Bank Mega Tbk (2004-2009);
of Commissioners, and Controlling and Ultimate • Vice President, Head of Risk and Policy Administration Unit of PT Bank Commonwealth (2004);
Shareholder, either directly or indirectly to • Manager Business Risk Consulting of Ernst & Young, Jakarta (2002-2004);
individual owners. • Associate Manager, Financial Risk Consulting of Arthur Andersen (2000-June 2022);
• Management Development Program Personal Banking, Credit & Collection of The Hongkong and
Shanghai Banking Corporation (HSBC), Jakarta (2000); as well as
• Credit Analyst Trainee & Risk Management, Syndication Department - Amsterdam Indover Bank
(1996-1998).
Rangkap Jabatan
Concurrent Position
Sekretaris Perusahaan PT Bank Ina Perdana Tbk (sejak Oktober 2025).
Corporate Secretary of PT Bank Ina Perdana Tbk (since October 2025).
PT Bank Ina Perdana Tbk 92 Laporan Tahunan 2025 Annual Report
Page 95
Profil Perusahaan
Company Profile
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
Diangkat sebagai Direktur Bisnis Retail PT Bank Ina Perdana Tbk oleh RUPS Tahunan tanggal
16 Juni 2023 dan telah dinyatakan sah berlaku efektif terhitung sejak tanggal ditetapkannya dalam
Surat Persetujuan Otoritas Jasa Keuangan atas Penilaian Kemampuan dan Kepatutan tanggal
21 Agustus 2023. Pengangkatan terakhir efektif sejak RUPS Tahunan 2024 dengan masa jabatan
sampai dengan ditutupnya RUPS Tahunan pada tahun 2027.
Appointed as Director of Retail Business of PT Bank Ina Perdana Tbk by the Annual GMS on
June 16, 2023 and has been declared legally effective as of the date of stipulation in the Financial
Services Authority Approval Letter for Fit and Proper Test dated August 21, 2023. The last appointment
was effective since the 2024 Annual GMS with a term of office until the closing of the 2027 Annual
GMS.
Riwayat Pendidikan, Sertifikasi, dan Pelatihan
Educational History, Certification, and Training
Beliau memperoleh gelar Magister Manajemen dari Sekolah Tinggi Manajemen PPM (1995) serta
Sarjana Ilmu Komputer dari Sekolah Tinggi Manajemen dan Informatika (1990). Pelatihan, seminar,
Yandy Ramadhani dan konferensi pada tahun 2025 dapat dilihat pada halaman 120-122 pada Laporan Tahunan ini.
He earned his Master of Management from PPM College of Management (1995) and Bachelor of
Direktur Bisnis Retail dan Jaringan
Computer Science from College of Management and Informatics (1990). Trainings, seminars, and
Director of Retail Business and conferences in 2025 can be seen on page 120-122 in this Annual Report.
Network
Riwayat Jabatan Sebelumnya
Previous Professional Experience
Warga Negara Indonesia
Indonesian Citizen Pengalaman kerja beliau:
• Direktur Utama PT Dana Purna Investama (2022-2023);
Usia 59 tahun
• PT Bank Central Asia Tbk:
59 years old
- Kepala Kantor Wilayah 12 se-Jakarta Barat dan Banten (2020-2021);
- Kepala Kantor Wilayah 2 se-Jawa Tengah dan Yogyakarta (2018-2020);
Berdomisili di Jakarta
- Kepala Kantor Wilayah 11 se-Kalimantan (2016-2018);
Domiciled in Jakarta
- Pemimpin BCA KCU Asemka Jakarta (Kelas A) (2013);
- Pemimpin BCA KCU Darmo Surabaya (Kelas A) (2009);
- Pemimpin BCA KCU Tangerang (Kelas B) (2007);
Hubungan Afiliasi - Pemimpin BCA KCU Makassar (Kelas B) (2003);
Affiliations - Pemimpin BCA KCU Bekasi (Kelas C) (2001);
- Wakil Pimpinan Pemasaran dan Kredit BCA KCU Jatinegara (1999);
Tidak memiliki hubungan afiliasi dengan - Wakil Pimpinan Operasional dan Sistem, KCU BCA Jatinegara, Jakarta (1996);
anggota Direksi lainnya, anggota - Wakil Pimpinan Operasional dan Sistem, KCU Matraman, Jakarta (1994);
Dewan Komisaris, serta Pemegang Saham - Kepala Urusan Sistem Informasi BCA Wilayah 9 Matraman (1994);
Pengendali dan Pemegang Saham Pengendali - Kepala Bidang Sistem Informasi BCA Matraman, Jakarta (1992);
Terakhir, baik langsung maupun tidak langsung - Kepala Bagian EDP BCA Jatinegara, Jakarta (1989); serta
sampai kepada pemilik individu. - Staf EDP BCA Jatinegara, Jakarta (1987).
Has no affiliation with other members of His work experience:
the Board of Directors, members of the Board • President Director of PT Dana Purna Investama (2022-2023);
of Commissioners, and Controlling and Ultimate • PT Bank Central Asia Tbk:
Shareholder, either directly or indirectly to - Head of Regional Office 12 for West Jakarta and Banten (2020-2021);
individual owners. - Head of Regional Office 2 for Central Java and Yogyakarta (2018-2020);
- Head of Regional Office 11 for Kalimantan (2016-2018);
Rangkap Jabatan - Head of BCA Main Branch Office (KCU) Asemka Jakarta (Class A) (2013);
Concurrent Position - Head of BCA Main Branch Office (KCU) Darmo Surabaya (Class A) (2009);
- Head of BCA Main Branch Office (KCU) Tangerang (Class B) (2007);
- Head of BCA Main Branch Office (KCU) Makassar (Class B) (2003);
Tidak merangkap jabatan sebagai anggota - Head of BCA Main Branch Office (KCU) Bekasi (Class C) (2021);
Dewan Komisaris, anggota Direksi, atau Pejabat - Deputy Head of Marketing and Credit, BCA Main Branch Office (KCU) Jatinegara (1999);
Eksekutif pada bank, perusahaan, dan/atau - Deputy Head of Operations and System, BCA Main Branch Office (KCU) Jatinegara, Jakarta
lembaga lain. (1996);
Does not hold concurrent positions as a member - Deputy Head of Operations and System, Main Branch Office (KCU) Matraman, Jakarta (1994);
of the Board of Commissioners, member of - Head of Information System, BCA Region 9 Matraman (1994);
the Board of Directors, or Executive Officer at - Head of Information System Division, BCA Matraman, Jakarta (1992);
a bank, company, and/or other institution. - Head of EDP Section, BCA Jatinegara, Jakarta (1989); and
- EDP Staff of BCA Jatinegara, Jakarta (1987).
Laporan Tahunan 2025 Annual Report 93 PT Bank Ina Perdana Tbk
Page 96
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
Diangkat sebagai Direktur Komersial Banking PT Bank Ina Perdana Tbk oleh RUPS Luar Biasa tanggal
15 Maret 2024 dan telah dinyatakan sah berlaku efektif terhitung sejak tanggal ditetapkannya
dalam Surat Persetujuan Otoritas Jasa Keuangan atas Penilaian Kemampuan dan Kepatutan tanggal
6 Mei 2024. Pengangkatan terakhir efektif sejak RUPS Tahunan 2024 dengan masa jabatan sampai
dengan ditutupnya RUPS Tahunan pada tahun 2027.
Appointed as Director of Commercial Banking of PT Bank Ina Perdana Tbk by the Extraordinary
GMS on March 15, 2024, and has been declared legally effective as of the date of stipulation in the
Financial Services Authority Approval Letter for Fit and Proper Test dated May 6, 2024. The last
appointment was effective since the 2024 Annual GMS with a term of office until the closing of
the 2027 Annual GMS.
Riwayat Pendidikan, Sertifikasi, dan Pelatihan
Educational History, Certification, and Training
Dewi K. Prodjohartono Beliau memperoleh gelar Sarjana Ekonomi dari Universitas Tarumanegara (1991). Pelatihan, seminar,
dan konferensi pada tahun 2025 dapat dilihat pada halaman 120-122 pada Laporan Tahunan ini.
Direktur Komersial Banking
Director of Commercial Banking She earned a Bachelor’s degree in Economics from Tarumanagara University (1991). Training,
seminars, and conferences attended in 2025 can be found on page 120-122 of this Annual Report.
Warga Negara Indonesia
Riwayat Jabatan Sebelumnya
Indonesian Citizen
Previous Professional Experience
Usia 57 tahun
57 years old Pengalaman kerja beliau:
• PT Bank Permata Tbk dengan jabatan terakhir sebagai Commercial Banking Division Head
Berdomisili di Jakarta (2018-2023);
Domiciled in Jakarta • PT Maybank Indonesia dengan jabatan terakhir sebagai Financial Supply Chain Management
Head (2010-2018);
• Emerging Business Head PT Bank OCBC NISP Tbk (2008-2010);
Hubungan Afiliasi • Enterprise Banking Head PT Bank Lippo (2006-2008);
Affiliations • PT Bank Internasional Indonesia dengan jabatan terakhir sebagai SME & Commercial Banking
Center Head (1996-2006); serta
• Account Officer Bank Universal (1992-1994).
Tidak memiliki hubungan afiliasi dengan
anggota Direksi lainnya, anggota Her work experience:
Dewan Komisaris, serta Pemegang Saham • PT Bank Permata Tbk with the last position as Commercial Banking Division Head (2018-2023);
Pengendali dan Pemegang Saham Pengendali • PT Maybank Indonesia with the last position as Financial Supply Chain Management Head
Terakhir, baik langsung maupun tidak langsung (2010-2018);
sampai kepada pemilik individu. • Emerging Business Head of PT Bank OCBC NISP Tbk (2008-2010);
• Enterprise Banking Head of PT Bank Lippo (2006-2008);
Has no affiliation with other members of
• PT Bank Internasional Indonesia with the last position as SME & Commercial Banking Centre
the Board of Directors, members of the Board
Head (1996-2006); and
of Commissioners, and Controlling and Ultimate
Shareholder, either directly or indirectly to • Account Officer of Bank Universal (1992-1994).
individual owners.
Rangkap Jabatan
Concurrent Position
Tidak merangkap jabatan sebagai anggota Dewan Komisaris, anggota Direksi, atau Pejabat Eksekutif
pada bank, perusahaan, dan/atau lembaga lain.
Does not hold concurrent positions as a member of the Board of Commissioners, member of
the Board of Directors, or Executive Officer at a bank, company, and/or other institution.
Perubahan Komposisi Anggota Direksi Changes in the Board of Directors’
Composition
Sepanjang tahun 2025 sampai dengan tanggal penerbitan Throughout 2025 up to the date of issuance of this Annual
Laporan Tahunan ini, komposisi anggota Direksi Bank tidak Report, there were no changes in the composition of the Bank’s
mengalami perubahan. Board of Directors.
PT Bank Ina Perdana Tbk 94 Laporan Tahunan 2025 Annual Report
Page 97
Profil Perusahaan
Company Profile
Profil Pejabat Eksekutif
Profile of Executive Officers
Warga Negara Indonesia Usia 66 tahun Berdomisili di Jakarta
Indonesian Citizen 66 years old Domiciled in Jakarta
Dasar Pengangkatan
Basis of Appointment
Surat Keputusan Direksi No. SK/DIR/002/0126.
Decision Letter of the Board of Directors No. SK/DIR/002/0126.
Riwayat Pendidikan
Educational History
Sarjana Ekonomi, Jurusan Manajemen, Universitas Widyagama, Malang (1990).
Bachelor of Economics, majoring in Management, Universitas Widyagama, Malang (1990).
Riwayat Jabatan Sebelumnya
Previous Professional Experience
Usep Hanafiah Dahlan*)
• Kepala Divisi Micro Banking PT Bank Ina Perdana Tbk (2020-2022);
Kepala Divisi Audit Internal • Kepala Divisi Umum PT Bank Ina Perdana Tbk (2019-2020);
Head of Internal Audit Division • Kepala Satuan Kerja Audit Internal PT Bank China Construction Bank Indonesia Tbk
(Januari 2017-Desember 2017);
• Komisaris Utama (Independen) PT Bank Antar Daerah (Juni 2016-Desember 2016);
*)
Menjabat sebagai Pejabat Sementara (Pjs.) Kepala • Kepala Satuan Kerja Audit Internal PT Bank Windu Kentjana (2013-2016);
Divisi Internal Audit sejak 12 Januari 2026. • Lending, Funding, & Operation Audit Manager East Regional PT Bank Pundi Indonesia Tbk (2011-2013);
Serving as Acting (Pjs.) Head of Internal Audit • Head of Credit Risk Review PT Bank OCBC NISP Tbk (2006-2011);
Division since January 12, 2026.. • Relation Business Manager PT Bank Danamon Syariah; dan
• Kepala Internal Audit Regional Jakarta dan Lampung (1990-2005).
• Head of Micro Banking Division, PT Bank Ina Perdana Tbk (2020-2022);
• Head of General Affairs Division, PT Bank Ina Perdana Tbk (2019-2020);
• Head of Internal Audit Unit, PT Bank China Construction Bank Indonesia Tbk
(January 2017-December 2017);
• President (Independent) Commissioner, PT Bank Antar Daerah (June 2016-December 2016);
• Head of Internal Audit, PT Bank Windu Kentjana (2013-2016);
• Lending, Funding & Operation Audit Manager East Regional, PT Bank Pundi Indonesia Tbk (2011-2013);
• Head of Credit Risk Review PT Bank OCBC NISP Tbk (2006-2011);
• Relationship Business Manager, PT Bank Danamon Syariah; and
• Head of Internal Audit Regional Jakarta and Lampung (1990-2005).
Warga Negara Indonesia Usia 44 tahun Berdomisili di Jakarta
Indonesian Citizen 44 years old Domiciled in Jakarta
Deden Wahyudi **)
Kepala Divisi Audit Internal Dasar Pengangkatan
Head of Internal Audit Division Basis of Appointment
Surat Keputusan Direksi No. SK/DIR/072/0925.
Decision Letter of the Board of Directors No. SK/DIR/072/0925.
**)
Menjabat sampai dengan 12 Januari 2026.
Served until January 12, 2026.
Riwayat Pendidikan
Educational History
Sarjana Ekonomi, Universitas Program Pendidikan Akuntansi S1 BCA (1998).
Bachelor of Economics, Universitas Program Pendidikan Akuntansi S1 BCA (1998).
Riwayat Jabatan Sebelumnya
Previous Professional Experience
• Credit Audit Head PT Bank Danamon Indonesia (2018-2025);
• Team Leader PT Bank CIMB Niaga (2015-2018);
• Team Leader PT Bank OCBC NISP (2012-2015);
• Team Leader PT Bank Central Asia Syariah (2012); serta
• Auditor PT Bank Central Asia (2002-2011).
• Credit Audit Head of PT Bank Danamon Indonesia (2018-2025);
• Team Leader of PT Bank CIMB Niaga (2015-2018);
• Team Leader of PT Bank OCBC NISP (2012-2015);
• Team Leader of PT Bank Central Asia Syariah (2012); and
• Auditor of PT Bank Central Asia (2002-2011).
Laporan Tahunan 2025 Annual Report 95 PT Bank Ina Perdana Tbk
Page 98
Warga Negara Indonesia Usia 61 tahun Berdomisili di Jakarta
Indonesian Citizen 61 years old Domiciled in Jakarta
Dasar Pengangkatan
Basis of Appointment
Surat Keputusan Direksi No. SK/DIR/013/0324.
Decision Letter of the Board of Directors No. SK/DIR/013/0324.
Riwayat Pendidikan
Educational History
Sarjana Ekonomi Manajemen, Universitas Kristen Satya Wacana, Jawa Tengah (1989).
Bachelor of Management Economics, Satya Wacana Christian University, Central Java (1989).
Riwayat Jabatan Sebelumnya
Vivery Ujiastuti Previous Professional Experience
Kepala Divisi Compliance &
Anti-Money Laundering • Compliance Division Head Bank Jtrust Indonesia (2021-2024); serta
Head of Compliance & • Kepala Divisi Kepatuhan, Manajemen Risiko, dan Hukum Bank BRI Agro, Jakarta (2014-2020).
Anti-Money Laundering Division • Head of Compliance Division, Bank Jtrust Indonesia (2021-2024); and
• Head of Compliance, Risk Management, and Legal Division, Bank BRI Agro, Jakarta (2014-2020).
Warga Negara Indonesia Usia 57 tahun Berdomisili di Jakarta
Indonesian Citizen 57 years old Domiciled in Jakarta
Dasar Pengangkatan
Basis of Appointment
Surat Keputusan Direksi No. SK/DIR/031/0623.
Decision Letter of the Board of Directors No. SK/DIR/031/0623.
Riwayat Pendidikan
Educational History
• Magister Manajemen, Jurusan Keuangan dari Sekolah Tinggi PPM, Jakarta; serta
• Sarjana Ekonomi, Jurusan Manajemen, Universitas Kristen Satya Wacana, Salatiga.
• Master of Management, Majoring in Finance from PPM College, Jakarta; and
• Bachelor of Economics, Majoring in Management, Satya Wacana Christian University, Salatiga.
Ernawati Soegito
Kepala Divisi Risk Management Riwayat Jabatan Sebelumnya
Head of Risk Management Division Previous Professional Experience
• Kepala Divisi Operational Risk Management PT Bank Central Asia Tbk (Februari 2004-2020);
• Kepala Biro Operasional Bank Notes Center PT Bank Central Asia Tbk (Maret 2002-Januari 2004);
• Kepala Biro Marketing Bank Notes Center PT Bank Central Asia Tbk (Oktober 2000-Februari 2002);
• Kepala Biro Audit Internal Group Bisnis Kantor Pusat PT Bank Central Asia Tbk
(Agustus 1993-September 2000); serta
• Senior Auditor PT Inti Salim Corpora (Holding of Salim Group) (Mei 1991-Juli 1993).
• Head of Operational Risk Management Division of PT Bank Central Asia Tbk (February 2004-2020);
• Head of Operational Bureau of Bank Notes Center of PT Bank Central Asia Tbk
(March 2002-January 2004);
• Head of Marketing Bureau of Bank Notes Center of PT Bank Central Asia Tbk
(October 2000-February 2002);
• Head of Internal Audit Bureau of Business Group Head Office of PT Bank Central Asia Tbk
(August 1993-September 2000); and
• Senior Auditor of PT Inti Salim Corpora (Holding of Salim Group) (May 1991-July 1993).
PT Bank Ina Perdana Tbk 96 Laporan Tahunan 2025 Annual Report
Page 99
Profil Perusahaan
Company Profile
Warga Negara Indonesia Usia 55 tahun Berdomisili di Jakarta
Indonesian Citizen 55 years old Domiciled in Jakarta
Dasar Pengangkatan
Basis of Appointment
Surat Keputusan Direksi No. SK/DIR/093/1125.
Decision Letter of the Board of Directors No. SK/DIR/093/1125.
Riwayat Pendidikan
Educational History
• Doktor Hukum, Universitas Trisakti, Jakarta (2022);
• Magister Hukum, Universitas Trisakti, Jakarta (2013);
• Sarjana Hukum, Universitas Islam Balitar (2022); dan
• Sarjana Ekonomi, Sekolah Tinggi Ilmu Ekonomi SUPRA, Jakarta (2009).
Nancy Patricia, Lim • Doctor of Law, Universitas Trisakti, Jakarta (2022);
Pjs. Kepala Divisi Legal & • Master of Law, Universitas Trisakti, Jakarta (2013);
• Bachelor of Law, Universitas Islam Balitar (2022); and
Corporate Secretary
• Bachelor of Economics, Sekolah Tinggi Ilmu Ekonomi SUPRA, Jakarta (2009).
Acting Head of Legal &
Corporate Secretary Division
Riwayat Jabatan Sebelumnya
Previous Professional Experience
• Adviser Business Relationship Manager PT Bank Central Asia Tbk (2023-2025);
• Adviser Recovery Loan (Legal Action, PKPU, Lelang) PT Bank Central Asia Tbk (2022-2023);
• Kabiro Solusi Legalitas Kredit PT Bank Central Asia Tbk (2014-2022);
• Kabiro Layanan Kredit PT Bank Central Asia Tbk (2012-2014);
• Kepala Sentra Operasi Kredit PT Bank Central Asia Tbk (2011-2012); dan
• Kepala Administrasi Kredit (2009-2011).
• Adviser Business Relationship Manager of PT Bank Central Asia Tbk (2023-2025);
• Adviser Recovery Loan (Legal Action, PKPU, Auction) of PT Bank Central Asia Tbk (2022-2023);
• Head of Credit Legality Solution Bureau of PT Bank Central Asia Tbk (2014-2022);
• Head of Credit Services Bureau of PT Bank Central Asia Tbk (2012-2014);
• Head of Credit Operations Center of PT Bank Central Asia Tbk (2011-2012); and
• Head of Credit Administration (2009-2011).
Nama Jabatan Dasar Pengangkatan Pendidikan Terakhir
Name Position Basis of Appointment Education Background
Yuriadi Kepala Divisi Treasury & Surat Keputusan Direksi Master of Applied Finance, University on Melbourne
Financial Institution No.SK/DIR/031/0525. (2001)
Head of Treasury & Financial Decision Letter of the Board of
Institutions Division Directors No SK/DIR/031/0525.
Tjung Jun Kepala Divisi General Affair Surat Keputusan Direksi Sarjana Ekonomi, Jurusan Manajemen Keuangan
& Procurement No. SK/DIR/020/0325. dan Perbankan, Sekolah Tinggi Ilmu Ekonomi (STIE)
Nusantara (d/h STIE GS Fame/Gunung Sewu) (1996)
Head of General Affair & Decision Letter of the Board of Bachelor of Economics, Majoring in Finance and Banking
Procurement Division Directors No. SK/DIR/020/0325. Management, Sekolah Tinggi Ilmu Ekonomi (STIE)
Nusantara (formerly STIE GS Fame/Gunung Sewu)
(1996)
Liza L. Widyasari Kepala Satuan Kerja Service Surat Keputusan Direksi Magister Manajemen, Jurusan Manajemen Stratejik,
& Quality Improvement No. HC/0023/0125. Prasetya Mulya Business School,
Jakarta (2010)
Head of Service & Quality Decision Letter of the Board of Master of Management, Majoring in Strategic
Improvement Work Unit Directors No. HC/0023/0125. Management, Prasetya Mulya Business School, Jakarta
(2010)
Fenty Tiodor Kepala Divisi Digital Surat Keputusan Direksi Magister Komputer, Jurusan IT Governance &
Simanjuntak Governance No. SK/DIR/025/0922. Information, Swiss German University (2014)
Head of Digital Governance Decision Letter of the Board of Master of Computing, Majoring in IT Governance &
Division Directors No. SK/DIR/025/0922. Information, Swiss German University (2014)
IR. Yudhiprama Kepala Divisi Commercial Surat Keputusan Direksi Magister Manajemen, Universitas Indonesia, Depok
Elpantja Banking 1 No. SK/DIR/033/0625.
Laporan Tahunan 2025 Annual Report 97 PT Bank Ina Perdana Tbk
Page 100
Nama Jabatan Dasar Pengangkatan Pendidikan Terakhir
Name Position Basis of Appointment Education Background
Head of Commercial Banking Decision Letter of the Board of Master of Management, Indonesia University, Depok
Division 1 Directors No. SK/DIR/033/0625.
Henry Aza Kepala Divisi Digital Surat Keputusan Direksi Magister Teknologi Informasi, Jurusan Teknologi
Widjaja Technology No. SK/DIR/009/0123. Informasi, Universitas Indonesia, Jakarta
Yapputra
Head of Digital Technology Decision Letter of the Board of Master of Information Technology, Majoring in
Division Directors No. SK/DIR/009/0123. Information Technology, Indonesia University, Jakarta
Erica Noya Kepala Divisi Operation Surat Keputusan Direksi Sarjana Elektro, Universitas Trisakti, Jakarta
Development No. SK/DIR/053/1023.
Head of Operation Decision Letter of the Board of Bachelor of Electrical Engineering, Trisakti University,
Development Division Directors No. SK/DIR/053/1023. Jakarta
Surita Kepala Divisi Network & Surat Keputusan Direksi Magister Management, Kwik Kian Gie School of Business
Tanusdjaja Priority No. SK/DIR/027/0525. IBII Jakarta (2013)
Head of Network & Priority Decision Letter of the Board of
Division Directors No. SK/DIR/027/0525.
Limmi Heriyanto Kepala Divisi Product, Surat Keputusan Direksi Sarjana Komputer, Jurusan Sistem Informasi, Universitas
Segment & Portfolio No. SK/DIR/026/0525. Bina Nusantara
Management
Head of Product, Segment Decision Letter of the Board of Bachelor of Computer Science, Majoring in Information
& Portfolio Management Directors No. SK/DIR/026/0525. System, Bina Nusantara University
Division
Herman Labuan Kepala Divisi Branch & Surat Keputusan Direksi Sarjana Teknik Elektro, Universitas Indonesia
Commercial Banking No. SK/DIR/021/0524.
Technology
Head of Branch & Decision Letter of the Board of Bachelor of Electrical Engineering, Indonesia University
Commercial Banking Directors No. SK/DIR/021/0524.
Technology Division
Febe Budianto Kepala Divisi Digital Surat Keputusan Direksi Magister Manajemen, Universitas Telkom, Bandung
Solutions & Partnership No. SK/DIR/048/0923. (2025)
Head of Digital Solutions & Decision Letter of the Board of Magister Management, Universitas Telkom, Bandung
Partnership Division Directors No. SK/DIR/048/0923. (2025)
Yenny Halim Kepala Divisi Digital Banking Surat Keputusan Direksi Sarjana Ekonomi, Jurusan Administrasi Bisnis, Universitas
Operation No. SK/DIR/054/1023. Atmajaya, Jakarta
Head of Digital Banking Decision Letter of the Board of Bachelor of Economics, Majoring in Business
Operation Division Directors No. SK/DIR/054/1023. Administration, Atmajaya University, Jakarta
Ali Santa Kepala Divisi Credit Analyst 1 Surat Keputusan Direksi Sarjana Ekonomi, Jurusan Manajemen, Universitas
No. SK/DIR/033/0625. Trisakti, Jakarta (1993)
Head of Credit Analyst Decision Letter of the Board of Bachelor of Economics, Majoring in Management,
Division 1 Directors No. SK/DIR/033/0625. Trisakti University, Jakarta (1993)
Hendra Kepala Divisi Technology Surat Keputusan Direksi Sarjana Komputer, Universitas Bina Nusantara, Jakarta
Operation & Control Unit No. SK/DIR/046/0624. (2000)
Head of Technology Decision Letter of the Board of Bachelor of Computers, Bina Nusantara University,
Operation & Control Unit Directors No. SK/DIR/046/0624. Jakarta (2000)
Division
Fani Haryanto Plt. Kepala Divisi Custodian Surat Keputusan Direksi Magister Manajemen, Universitas Trisakti, Jakarta (2013)
Services No.SK/DIR/090-B/1025.
Acting Head of Custodian Decision Letter of the Board of Master of Management, Trisakti University, Jakarta (2013)
Services Division Directors No.SK/DIR/090-B/1025.
Nurina Kepala Divisi Marketing Surat Keputusan Direksi Magister Ilmu Komunikasi, Universitas Gadjah Mada,
Yudistianti Communication No. SK/DIR/020/0424. Yogyakarta (2009)
Head of Marketing Decision Letter of the Board of Master of Communication Sciences, Gadjah Mada
Communication Division Directors No. SK/DIR/020/0424. University, Yogyakarta (2009)
Suhenmawi Kepala Divisi Credit Surat Keputusan Direksi Sarjana Komputerisasi Akuntansi, Universitas Bina
Untung Analyst 2 No. SK/DIR/033/0625. Nusantara, Jakarta (1997)
Head of Credit Analyst Decision Letter of the Board of Bachelor of Computerized Accounting, Bina Nusantara
Division 2 Directors No. SK/DIR/033/0625. University, Jakarta (1997)
Surjadi Kepala Divisi Commercial Surat Keputusan Direksi Magister BSC Accounting, Asian Institute of
Hardiman Banking 2 No. SK/DIR/033/0625. Management (2009)
Head of Commercial Banking Decision Letter of the Board of Master of BSC Accounting, Asian Institute of
Division 2 Directors No. SK/DIR/033/0625. Management (2009)
PT Bank Ina Perdana Tbk 98 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Nama Jabatan Dasar Pengangkatan Pendidikan Terakhir
Name Position Basis of Appointment Education Background
Rony Hermawan Kepala Satuan Kerja Micro Surat Keputusan Direksi Pascasarjana Program Studi Management Strategic,
Banking No. HC/2428-B/0924. Perbanas Institute Jakarta (2017)
Head of Micro Banking Work Decision Letter of the Board of Postgraduate Study Program, Strategic Management,
Unit Directors No. HC/2428-B/0924. Perbanas Institute Jakarta (2017)
Nichodemus Kepala Satuan Kerja Treasury Surat Keputusan Direksi Sarjana Ekonomi Manajemen, Universitas HKBP
Surbakti Operation & Remittance No. SK/DIR/029/0525. Nommensen, Medan (1989)
Head of Treasury Operation Decision Letter of the Board of Bachelor of Management Economics, HKBP Nommensen
& Remittance Division Directors No. SK/DIR/029/0525. University, Medan (1989)
Usep Hanafiah Kepala Satuan Kerja Anti- Surat Keputusan Direksi Sarjana Ekonomi, Jurusan Manajemen, Universitas
Dahlan Fraud Management No. SK/DIR/022/0425. Widyagama, Malang (1990)
Head of Anti-Fraud Decision Letter of the Board of Bachelor of Economics, Majoring in Management,
Management Work Unit Directors No. SK/DIR/022/0425. Widygama University, Malang (1990)
Lisa Widiarti Kepala Divisi Credit Control Surat Keputusan Direksi Sarjana Ekonomi, Universitas Tarumanagara, Jakarta
Setiawan Monitoring & Credit No. SK/DIR/001a/0125. (1991)
Operation
Head of Credit Control Decision Letter of the Board of Bachelor of Economics, Tarumanagara University,
Monitoring & Credit Directors No. SK/DIR/001a/0125. Jakarta (1991)
Operation Division
Tjhiu Fen Kepala Divisi Transaction Surat Keputusan Direksi Sarjana Teknik Sipil, Universitas Sumatera Utara, Medan
Banking No. SK/DIR/033/0625. (1992)
Head of Transaction Banking Decision Letter of the Board of Bachelor of Civil Engineering, Sumatera Utara University,
Division Directors No. SK/DIR/033/0625. Medan (1992)
Ewon Kepala Satuan Kerja Surat Keputusan Direksi Sarjana Manajemen Informatika, Universitas Bina
Remedial & Special Asset No. SK/DIR/011/0225. Nusantara, Jakarta (1996)
Management
Head of Remedial & Special Decision Letter of the Board of Bachelor of Informatics Management, Bina Nusantara
Asset Management Work Unit Directors No. SK/DIR/011/0225. University, Jakarta (1996)
Henny Kepala Satuan Kerja Surat Keputusan Direksi Magister Actuarial Science, Katholieke Universiteit
Kurniawan T. SE, Digital Innovation & Data No. SK/DIR/013/0325. Leuven Belgium (2002)
MSc Management
Head of Digital Innovation & Decision Letter of the Board of
Data Management Work Unit Directors No. SK/DIR/013/0325.
Idartaryati Kepala Divisi Consumer Surat Keputusan Direksi Sarjana Ekonomi, Universitas Katolik Atmajaya, Jakarta
Loans No. SK/DIR/021/0325. (1994)
Head of Consumer Loans Decision Letter of the Board of Bachelor of Economics, Katolik Atmajaya University,
Division Directors No. SK/DIR/021/0325. Jakarta (1994)
Tiurma Selvya Kepala Divisi Branch Surat Keputusan Direksi Sarjana Fakultas Pertanian, Universitas Sumatera Utara,
Malau Operation & Control Unit No. SK/DIR/028/0525. Medan (1991)
Head of Branch Operation & Decision Letter of the Board of Bachelor of Agriculture, Sumatera Utara University,
Control Unit Division Directors No. SK/DIR/028/0525. Medan (1991)
Robert Leonard Kepala Satuan Kerja Surat Keputusan Direksi Sarjana Marketing Management, California State
Pranoto Corporate Partnership No. SK/DIR/098/1225. Polytechnic University Pomona (2014)
Head of Corporate Decision Letter of the Board of Bachelor of Marketing Management, California State
Partnership Work Unit Directors No. SK/DIR/098/1225. Polytechnic University Pomona (2014)
Ana Branch Manager Medan Surat Keputusan Direksi Sarjana Ekonomi, Jurusan Manajemen, Sekolah Tinggi
No. SK/DIR/067/0925. Ilmu Ekonomi Harapan, Medan (1995)
Decision Letter of the Board of Bachelor of Economics, Majoring in Management,
Directors No. SK/DIR/067/0925. Sekolah Tinggi Ilmu Ekonomi Harapan, Medan (1995)
Andie Nuvianto Branch Manager Yogyakarta Surat Keputusan Direksi Sarjana Ilmu Politik, Jurusan Ilmu Pemerintahan,
No. SK/DIR/067/0925. Universitas Gadjah Mada, Yogyakarta (1996)
Decision Letter of the Board of Bachelor of Political Science, Majoring in Government
Directors No. SK/DIR/067/0925. Science, Gadjah Mada University, Yogyakarta (1996)
Charles Belen Branch Manager Ambon Surat Keputusan Direksi Sarjana Ekonomi, Jurusan Akuntansi, Universitas
No. SK/DIR/067/0925. Pattimura (2008)
Decision Letter of the Board of Bachelor of Economics, Majoring in Accounting,
Directors No. SK/DIR/067/0925. Pattimura University (2008)
Dewi Sarijati Branch Manager Denpasar Surat Keputusan Direksi Sarjana Ekonomi, Jurusan Manajemen, Universitas
No. SK/DIR/067/0925. Lampung (1992)
Decision Letter of the Board of Bachelor of Economics, Majoring in Management,
Directors No. SK/DIR/067/0925. Lampung University (1992)
Laporan Tahunan 2025 Annual Report 99 PT Bank Ina Perdana Tbk
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Nama Jabatan Dasar Pengangkatan Pendidikan Terakhir
Name Position Basis of Appointment Education Background
Vonny Ridho Branch Manager Ariobimo Surat Keputusan Direksi Magister Hukum, Universitas Islam As-Syafi’iyah, Jakarta
No. SK/DIR/067/0925.
Decision Letter of the Board of Master of Law, Islam As-Syafi’iyah University, Jakarta
Directors No. SK/DIR/067/0925.
Agustin Branch Manager Solo Surat Keputusan Direksi Universitas Pancasakti, Tegal (2004)
No. SK/DIR/078/0925.
Decision Letter of the Board of
Directors No. SK/DIR/078/0925.
Yanny Tjahjani Branch Manager Dago Surat Keputusan Direksi Sarjana Ilmu Administrasi Bisnis, Universitas Terbuka
Bandung No. SK/DIR/067/0925. (1989)
Decision Letter of the Board of Bachelor of Business Administration, Terbuka University
Directors No. SK/DIR/067/0925. (1989)
Olviany Dowah Branch Manager Palu Surat Keputusan Direksi Bachelor of Business Administration, Indonesian
No. SK/DIR/067/0925. Institute of Management (1995)
Decision Letter of the Board of Bachelor of Business Administration, Indonesian Institute
Directors No. SK/DIR/067/0925. of Management (1995)
Lussy Kanserina Branch Manager Melawai Surat Keputusan Direksi Magister Manajemen, Program Studi Pemasaran, Sekolah
Yulisia No. SK/DIR/067/0925. Tinggi Manajemen Labora, Jakarta (2002)
Decision Letter of the Board of Master of Management, Marketing Study Program,
Directors No. SK/DIR/067/0925. Sekolah Tinggi Manajemen Labora, Jakarta (2002)
Marcella Wenny Branch Manager Malang Surat Keputusan Direksi Sarjana Ekonomi, Universitas Soegijapranata, Semarang
Susanti SE No. SK/DIR/067/0925. (1991)
Decision Letter of the Board of Bachelor of Economics, Soegijapranata University,
Directors No. SK/DIR/067/0925. Semarang (1991)
Endang Branch Manager Semarang Surat Keputusan Direksi Sarjana Komputer, Jurusan Sistem Informasi, Universitas
Wahyuningsih No. SK/DIR/067/0925. Pelita Harapan
Decision Letter of the Board of Bachelor of Computer Science, Majoring in Information
Directors No. SK/DIR/067/0925. System, Pelita Harapan University
Anggraeni Branch Manager Galaxy Surat Keputusan Direksi Sarjana Ekonomi, Universitas Surabaya
Tedjokusumo Surabaya No. SK/DIR/067/0925.
Decision Letter of the Board of Bachelor of Economics, Surabaya University
Directors No. SK/DIR/067/0925.
Erna Dwi Eviyani Branch Manager Tegal Surat Keputusan Direksi Sarjana Ekonomi, Sekolah Tinggi Ilmu Ekonomi,
No. SK/DIR/067/0925. Yogyakarta (2003)
Decision Letter of the Board of Bachelor of Economics, Sekolah Tinggi Ilmu Ekonomi,
Directors No. SK/DIR/067/0925 Yogyakarta (2003)
Hartoyo SE Branch Manager Makassar Surat Keputusan Direksi Sarjana Ekonomi, Sekolah Tinggi Ilmu Ekonomi, Bandung
No. SK/DIR/067/0925. (1993)
Decision Letter of the Board of Bachelor of Economics, Sekolah Tinggi Ilmu Ekonomi,
Directors No. SK/DIR/067/0925. Bandung (1993)
Nelly Karlianto Branch Manager Bogor Surat Keputusan Direksi Sarjana Ekonomi Akuntansi, Universitas Tarumanagara,
No. SK/DIR/067/0925. Jakarta (2001)
Decision Letter of the Board of Bachelor of Economics in Accounting, Tarumanagara
Directors No. SK/DIR/067/0925. University, Jakarta (2001)
Novilia Sentosa Branch Manager Puri Surat Keputusan Direksi Sarjana Bisnis, Macquarie University (2002)
No. SK/DIR/067/0925.
Decision Letter of the Board of Bachelor of Business, Macquarie University (2002)
Directors No. SK/DIR/067/0925.
Vivi Yuristika Branch Manager Bukit Surat Keputusan Direksi Sarjana Manajemen, Universitas Kristen Petra, Surabaya
Dewi Darmo Surabaya No. SK/DIR/067/0925. (2003)
Decision Letter of the Board of Bachelor of Management, Petra Kristen University,
Directors No. SK/DIR/067/0925. Surabaya (2003)
Vivy Wongso Branch Manager PIK Surat Keputusan Direksi Magister Marketing Management, Universitas
No. SK/DIR/067/0925. Tarumanagara, Jakarta (2012)
Decision Letter of the Board of Master of Marketing Management, Tarumanagara
Directors No. SK/DIR/067/0925. University, Jakarta (2012)
Devi Imelda Branch Manager Kelapa Surat Keputusan Direksi Magister City Planning, University of Melbourne (2003)
Kristanty Gading No. SK/DIR/086/1025.
Decision Letter of the Board of
Directors No. SK/DIR/086/1025.
PT Bank Ina Perdana Tbk 100 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Profil Komite Audit
Profile of Audit Committee
Dasar Pengangkatan
Yohanes Santoso Wibowo Basis of Appointment
Ketua Komite Audit
Chairperson of the Audit Surat Keputusan Direksi No. SK/DIR/047/0724 tanggal 2 Juli 2024 tentang Susunan Anggota
Committee Komite Audit PT Bank Ina Perdana Tbk.
Board of Directors Decision Letter No. SK/DIR/047/0724 dated July 2, 2024, regarding
the Composition of the Audit Committee of PT Bank Ina Perdana Tbk.
Kualifikasi
Qualification
Perbankan.
Banking.
Profil dapat dilihat pada Profil Dewan Komisaris dalam Laporan Tahunan ini.
Profiles can be seen in the Profiles of the Board of Commissioners in this Annual Report.
Riwayat Jabatan Sebelumnya
Dinan Sufendi Rae Previous Professional Experience
Anggota Komite Audit
Member of the Audit Committee • Advisor Direktorat Kepatuhan dan Manajemen Risiko PT Bank BJB Tbk (2024);
• Anggota Integrated Governance Committee PT Bank BJB Tbk (2022);
• Kepala Divisi Risk Management/Senior Vice President PT Bank BJB Tbk (2019);
• Vice President (Legal) Direktorat Kepatuhan PT Bank BTPN Tbk (2013);
Warga Negara Indonesia • Senior Legal Counsel PT Perusahaan Pengelola Aset (PPA) (2007);
Indonesian Citizen • Pimpinan Tim Legal Commercial Badan Penyehatan Perbankan Indonesia (BPPN) (2004);
Usia 61 tahun • Credit Manager PT Bank Subentra - BBO (1997);
61 years old • Legal Officer PT IBJ Indonesia Bank (1991); serta
• Trainee Bank of Tokyo (1990).
Berdomisili di Jakarta • Advisor to the Directorate of Compliance and Risk Management of PT Bank BJB Tbk (2024);
Domiciled in Jakarta • Member of the Integrated Governance Committee of PT Bank BJB Tbk (2022);
• Head of Risk Management Division/Senior Vice President of PT Bank BJB Tbk (2019);
• Vice President (Legal) of the Directorate of Compliance of PT Bank BTPN Tbk (2013);
Dasar Pengangkatan • Senior Legal Counsel of PT Perusahaan Pengelola Aset (PPA) (2007);
Basis of Appointment • Head of the Legal Commercial Team of the Indonesian Bank Restructuring Agency (BPPN)
(2004);
• Credit Manager of PT Bank Subentra - BBO (1997);
Surat Keputusan Direksi No. SK/DIR/047/0724 • Legal Officer of PT IBJ Indonesia Bank (1991); and
tanggal 2 Juli 2024 tentang Susunan Anggota • Trainee of Bank of Tokyo (1990).
Komite Audit PT Bank Ina Perdana Tbk.
Board of Directors Decision Letter
No. SK/DIR/047/0724 dated July 2, 2024, Rangkap Jabatan
regarding the Composition of the Audit Concurrent Position
Committee of PT Bank Ina Perdana Tbk.
• Dosen Tetap STIE Ekuitas Bandung (sejak 2020);
• Advisor/EVP for Legal and Governance PT ASP (sejak 2021);
Riwayat Pendidikan • Anggota Integrated Governance Committee Bank KB (sejak 2023); dan
Educational History • Anggota Strategic Alliance Committee CBI (sejak 2024).
• Permanent Lecturer at STIE Ekuitas Bandung (since 2020);
• Magister Hukum, Sekolah Tinggi Hukum, • Advisor/EVP for Legal and Governance of PT ASP (since 2021);
Bandung (2017); • Member of Integrated Governance Committee of Bank KB (since 2023); and
• Sarjana Hukum, Universitas Padjadjaran • Member of Strategic Alliance Committee of CBI (since 2024).
Bandung (1990); serta
• Sarjana Hubungan Internasional, Universitas
Padjadjaran, Bandung (1988).
Kualifikasi
• Master of Law, Sekolah Tinggi Hukum, Qualification
Bandung (2017);
• Bachelor of Law, Padjadjaran University
Bandung (1990); and Perbankan dan Hukum.
• Bachelor of International Relations, Banking and Law.
Padjadjaran University, Bandung (1988).
Laporan Tahunan 2025 Annual Report 101 PT Bank Ina Perdana Tbk
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Riwayat Jabatan Sebelumnya
Previous Professional Experience
Antonius Suryanta
Anggota Komite Audit • Anggota Komite Audit PT Bank Raya Tbk (2019-2023);
Member of the Audit Committee • Vice President (VP) Audit Internal Wilayah BRI Denpasar, NTB, NTT PT Bank Rakyat Indonesia
(Persero) Tbk (2014-2019);
• VP Wilayah BRI Makassar PT Bank Rakyat Indonesia (Persero) Tbk (2016-2017);
Warga Negara Indonesia • VP Wilayah BRI Manado, PT Bank Rakyat Indonesia (Persero) Tbk (2014-2016);
• Group Head Wilayah BRI Jakarta I, PT Bank Rakyat Indonesia (Persero) Tbk (2013-2014); serta
Indonesian Citizen
• Kepala Divisi Pengendalian Risiko Kredit PT Bank BRI Agroniaga Tbk (2010-2013).
Usia 62 tahun • Member of the Audit Committee of PT Bank Raya Tbk (2019-2023);
62 years old • Vice President (VP) of Internal Audit for BRI Denpasar, NTB, NTT Region of PT Bank Rakyat
Berdomisili di Jakarta Indonesia (Persero) Tbk (2014-2019);
• VP for BRI Makassar Region of PT Bank Rakyat Indonesia (Persero) Tbk (2016-2017);
Domiciled in Jakarta
• VP for BRI Manado Region of PT Bank Rakyat Indonesia (Persero) Tbk (2014-2016);
• Group Head for BRI Jakarta I Region of PT Bank Rakyat Indonesia (Persero) Tbk (2013-2014);
and
Dasar Pengangkatan • Head of Credit Risk Control Division of PT Bank BRI Agroniaga Tbk (2010-2013).
Basis of Appointment
Surat Keputusan Direksi No. SK/DIR/047/0724 Rangkap Jabatan
tanggal 2 Juli 2024 tentang Susunan Anggota Concurrent Position
Komite Audit PT Bank Ina Perdana Tbk.
Board of Directors Decision Letter Tidak merangkap jabatan pada bank, perusahaan, dan/atau lembaga lain.
No. SK/DIR/047/0724 dated July 2, 2024, Has no concurrent positions in other banks, companies, and/or institutions.
regarding the Composition of the Audit
Committee of PT Bank Ina Perdana Tbk.
Riwayat Pendidikan Kualifikasi
Educational History Qualification
• Magister Manajemen, Universitas
Qualified Internal Auditor dan Manajemen Risiko Tingkat 3.
Padjadjaran, Bandung (2000); serta
Qualified Internal Auditor and Level 3 Risk Management.
• Sarjana Ekonomi, Universitas Gadjah Mada,
Yogyakarta (1987).
• Master of Management, Padjadjaran
University, Bandung (2000); and
• Bachelor of Economics, Gadjah Mada
University, Yogyakarta (1987).
Profil Komite Remunerasi dan Nominasi
Profile of Remuneration and Nomination Committee
Dasar Pengangkatan
Inawaty Handojo Basis of Appointment
Ketua Komite Nominasi dan
Remunerasi Surat Keputusan Direksi No. SK/DIR/049/0724 tanggal 2 Juli 2024 tentang Susunan Anggota
Komite Remunerasi dan Nominasi PT Bank Ina Perdana Tbk.
Chairperson of the Remuneration
Board of Directors Decision Letter No. SK/DIR/049/0724 dated July 2, 2024, regarding
and Nomination Committee
the Composition of Remuneration and Nomination Committee of PT Bank Ina Perdana Tbk.
Kualifikasi
Qualification
Perbankan.
Banking.
Profil dapat dilihat pada Profil Dewan Komisaris dalam Laporan Tahunan ini.
Profiles can be seen in the Profiles of the Board of Commissioners in this Annual Report.
PT Bank Ina Perdana Tbk 102 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Dasar Pengangkatan
Yohanes Santoso Wibowo Basis of Appointment
Anggota Komite Remunerasi dan
Nominasi Surat Keputusan Direksi No. SK/DIR/049/0724 tanggal 2 Juli 2024 tentang Susunan Anggota
Komite Remunerasi dan Nominasi PT Bank Ina Perdana Tbk.
Member of the Remuneration and
Nomination Committee Board of Directors Decision Letter No. SK/DIR/049/0724 dated July 2, 2024, regarding
the Composition of the Remuneration and Nomination Committee of PT Bank Ina Perdana Tbk.
Kualifikasi
Qualification
Perbankan.
Banking.
Profil dapat dilihat pada Profil Dewan Komisaris dalam Laporan Tahunan ini.
Profiles can be seen in the Profiles of the Board of Commissioners in this Annual Report.
Dasar Pengangkatan
Josavia Rachman Ichwan Basis of Appointment
Anggota Komite Remunerasi dan
Nominasi Surat Keputusan Direksi No. SK/DIR/049/0724 tanggal 2 Juli 2024 tentang Susunan Anggota
Komite Remunerasi dan Nominasi PT Bank Ina Perdana Tbk.
Member of the Remuneration and
Nomination Committee Board of Directors Decision Letter No. SK/DIR/049/0724 dated July 2, 2024, regarding
the Composition of the Remuneration and Nomination Committee of PT Bank Ina Perdana Tbk.
Kualifikasi
Qualification
Perbankan.
Banking.
Profil dapat dilihat pada Profil Dewan Komisaris dalam Laporan Tahunan ini.
Profiles can be seen in the Profiles of the Board of Commissioners in this Annual Report.
Riwayat Pendidikan
Sidkenu Aries Martanto Educational History
Anggota Komite Remunerasi dan
Sarjana Ekonomi, Universitas Gunadarma (1998).
Nominasi
Bachelor of Economics, Universitas Gunadarma (1998).
Member of the Remuneration and
Nomination Committee
Riwayat Jabatan Sebelumnya
Previous Professional Experience
Warga Negara Indonesia
Indonesian Citizen
• Senior HR Business Partner Bank Commonwealth Indonesia (2016-2024);
Usia 53 tahun • AVP HR Business Partner and HR Area Head of East Indonesia Region PT Bank CIMB Niaga
53 years old Indonesia (2015-2016);
• HR Operations and Shared Services Lead Indonesia Johnson Indonesia (2012-2015);
Berdomisili di Jakarta
• AVP HR Shared Services Manager Bank DBS Indonesia (2011-2012);
Domiciled in Jakarta
• PB HR Payroll Operations and IS GE Money Indonesia (2006-2011); dan / and
• HR Service Center Officer Citigroup Indonesia (2004-2006).
Dasar Pengangkatan
Basis of Appointment
Rangkap Jabatan
Concurrent Position
Surat Keputusan Direksi No. SK/DIR/066/0925.
Board of Directors Decision Letter Tidak merangkap jabatan pada bank, perusahaan, dan/atau lembaga lain.
No. SK/DIR/066/0925. Has no concurrent positions in other banks, companies, and/or institutions.
Kualifikasi
Qualification
Certified Professional Human Resources, dan Qualified Manajemen Risiko BSMR Tingkat 5.
Certified Professional in Human Resources and Qualified Risk Management BSMR Level 5.
Laporan Tahunan 2025 Annual Report 103 PT Bank Ina Perdana Tbk
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Profil Komite Pemantau Risiko
Profile of Risk Monitoring Committee
Dasar Pengangkatan
Inawaty Handojo Basis of Appointment
Ketua Pemantau Risiko
Chairperson of the Risk Monitoring Surat Keputusan Direksi No. SK/DIR/048/0724 tanggal 2 Juli 2024 tentang Anggota Komite
Pemantau Risiko PT Bank Ina Perdana Tbk.
Committee
Board of Directors Decision Letter No. SK/DIR/048/0724 dated July 2, 2024, regarding the Members
of the Risk Monitoring Committee of PT Bank Ina Perdana Tbk.
Kualifikasi
Qualification
Perbankan.
Banking.
Profil dapat dilihat pada Profil Dewan Komisaris dalam Laporan Tahunan ini.
Profiles can be seen in the Profiles of the Board of Commissioners in this Annual Report.
Riwayat Pendidikan
Ivan Purnama Sanoesi Educational History
Anggota Pemantau Risiko
• Magister Sekolah Tinggi Manajemen PPM Manajemen (2004); serta
Member of the Risk Monitoring
• Sarjana Ekonomi Jurusan Akuntansi, Universitas Tarumanagara (1989).
Committee
• Master’s degree from PPM School of Management (2004); and
• Bachelor of Economics in Accounting from Tarumanagara University (1989).
Warga Negara Indonesia
Indonesian Citizen
Riwayat Jabatan Sebelumnya
Usia 64 tahun Previous Professional Experience
64 years old
Berdomisili di Jakarta • Anggota Komite Audit PT Bank Ina Perdana Tbk (2022-2024); serta
Domiciled in Jakarta • Wakil Kepala Divisi Audit Internal PT Bank Central Asia Tbk (1999-Mei 2016).
• Member of the Audit Committee of PT Bank Ina Perdana Tbk (2022-2024); and
• Deputy Head of Internal Audit Division of PT Bank Central Asia Tbk (1999-May 2016).
Dasar Pengangkatan
Basis of Appointment Rangkap Jabatan
Concurrent Position
Surat Keputusan Direksi No. SK/DIR/048/0724
tanggal 2 Juli 2024 tentang Anggota Komite
Tidak merangkap jabatan pada bank, perusahaan, dan/atau lembaga lain.
Pemantau Risiko PT Bank Ina Perdana Tbk.
Has no concurrent positions in other banks, companies, and/or institutions.
Board of Directors Decision Letter
No. SK/DIR/048/0724 dated July 2, 2024,
regarding the Members of the Risk Monitoring
Committee of PT Bank Ina Perdana Tbk.
Kualifikasi
Qualification
Qualified Internal Auditor, Sertifikasi Manajemen Risiko Tingkat IV, dan Wakil Perantara
Perdagangan Efek.
Qualified Internal Auditor, Certification Level IV Risk Management, and Broker Dealer Representative.
PT Bank Ina Perdana Tbk 104 Laporan Tahunan 2025 Annual Report
Page 107
Profil Perusahaan
Company Profile
Riwayat Pendidikan
Jacobus Sindu Adisuwono Educational History
Anggota Pemantau Risiko
Member of the Risk Monitoring Sarjana Akuntansi, Universitas Katolik Parahyangan.
Bachelor of Accounting, Katolik Parahyangan University.
Committee
Riwayat Jabatan Sebelumnya
Warga Negara Indonesia Previous Professional Experience
Indonesian Citizen
Usia 64 tahun • Anggota Komite Audit PT Bank Ina Perdana Tbk (2022-2024);
64 years old • Presiden Komisaris PT BCA Finance (2018-2021);
• Ketua Dewan Pengawas Dana Pensiun BCA (2009-2018);
Berdomisili di Jakarta
• Ketua Dewan Pengawas Yayasan Bhakti BCA (2009-2018); serta
Domiciled in Jakarta
• Kepala Divisi Audit Internal PT Bank Central Asia Tbk (2008-2017).
• Member of the Audit Committee of PT Bank Ina Perdana Tbk (2022-2024);
Dasar Pengangkatan • President Commissioner of PT BCA Finance (2018-2021);
Basis of Appointment • Chairman of BCA Pension Fund Supervisory Board (2009-2018);
• Chairman of the Supervisory Board of Bhakti BCA Foundation (2009-2018); and
• Head of Internal Audit Division of PT Bank Central Asia Tbk (2008-2017).
Surat Keputusan Direksi No. SK/DIR/048/0724
tanggal 2 Juli 2024 tentang Anggota Komite
Rangkap Jabatan
Pemantau Risiko PT Bank Ina Perdana Tbk.
Concurrent Position
Board of Directors Decision Letter
No. SK/DIR/048/0724 dated July 2, 2024,
regarding Members of the Risk Monitoring • Anggota Komite Audit PT Bank BCA Syariah (sejak 2017);
Committee of PT Bank Ina Perdana Tbk. • Komisaris PT Asuransi Umum BCA (sejak Agustus 2021);
• Anggota Komite Audit PT Bank KB Indonesia Tbk (sejak Januari 2022);
• Anggota Komite Audit PT Inti Bangun Sejahtera Tbk (sejak Agustus 2024);
• Anggota Komite Audit PT Indomarco Financial Services (sejak Februari 2025);
• Anggota Komite Audit PT Bank SMBC Indonesia Tbk (sejak Juni 2025).
• Member of the Audit Committee of PT Bank BCA Syariah (since 2017);
• Commissioner of PT Asuransi Umum BCA (since August 2021);
• Member of the Audit Committee of PT Bank KB Indonesia Tbk (since January 2022);
• Member of the Audit Committee of PT Inti Bangun Sejahtera Tbk (since August 2024);
• Member of the Audit Committee of PT Indomarco Financial Services (since February 2025);
• Member of the Audit Committee of PT Bank SMBC Indonesia Tbk (since June 2025).
Kualifikasi
Qualification
Qualified Internal Auditor (QIA), Certified Internal Auditor (CIA), Certification in Audit, Committee
Practices (CACP), dan Sertifikasi Manajemen Risiko Level IV.
Qualified Internal Auditor (QIA), Certified Internal Auditor (CIA), Certification in Audit, Committee
Practices (CACP), and Level IV Risk Management Certification.
Laporan Tahunan 2025 Annual Report 105 PT Bank Ina Perdana Tbk
Page 108
Komposisi Pemegang Saham [POJK51-C.3]
Composition of Shareholders
Kepemilikan Saham Awal Tahun 2025 Kepemilikan Saham Akhir Tahun 2025
Share Ownership at Beginning of 2025 Share Ownership at End of 2025
Uraian
Description Nilai Nominal Kepemilikan Nilai Nominal Kepemilikan
Jumlah Saham Jumlah Saham
Nominal Value Ownership Nominal Value Ownership
Total Shares Total Shares
(Rp) (%) (Rp) (%)
Kepemilikan >5%
Ownership >5%
PT Indolife Pensiontama 1.400.830.852 140.083.085.200 22,83 1.400.830.852 140.083.085.200 22,83
PT Samudra Biru 1.114.213.066 111.421.306.600 18,16 1.114.213.066 111.421.306.600 18,16
UOB Kay Hian Pte Ltd 1.034.416.550 103.441.655.000 16,86 1.034.416.550 103.441.655.000 16,86
PT Gaya Hidup Masa Kini 726.190.057 72.619.005.700 11,84 726.190.057 72.619.005.700 11,84
DBS Bank Ltd S/A LTSL as
593.387.750 59.338.775.000 9,67 593.387.750 59.338.775.000 9,67
Trustee of NS Financial Fund
Kepemilikan <5%
Ownership <5%
Masyarakat (masing-masing
di bawah 5%) 1.265.678.390 126.567.839.000 20,64 1.265.678.390 126.567.839.000 20,64
Public (each less than 5%)
Jumlah Saham Ditempatkan
dan Disetor Penuh Total 6.134.716.665 613.471.666.500 100,00 6.134.716.665 613.471.666.500 100,00
Issued and Fully Paid Shares
Komposisi Pemegang Saham berdasarkan Status Kepemilikan
Composition of Shareholders based on Ownership Status
Kepemilikan Saham Awal Tahun 2025 Kepemilikan Saham Akhir Tahun 2025
Share Ownership at Beginning of 2025 Share Ownership at End of 2025
Uraian Jumlah Jumlah
Description Pemegang Nilai Nominal Kepemilikan Pemegang Nilai Nominal Kepemilikan
Saham Nominal Value Ownership Saham Nominal Value Ownership
Total (Rp) (%) Total (Rp) (%)
Shareholders Shareholders
Institusi Asing
17 1.843.595.942 30,05 18 1.842.990.442 30,04
Foreign Institutions
Institusi Lokal
40 4.260.037.920 69,44 38 4.265.250.607 69,53
Local Institution
Individu Asing
2 1.600 0,00 1 1.000 0,00
Foreign Individuals
Individu Lokal
1.167 31.081.203 0,51 1.001 26.474.616 0,43
Local Individuals
Total 1.226 6.134.716.665 100,00 1.058 6.134.716.665 100,00
PT Bank Ina Perdana Tbk 106 Laporan Tahunan 2025 Annual Report
Page 109
Profil Perusahaan
Company Profile
Kepemilikan Saham Dewan Komisaris Share Ownership of the Board of
dan Direksi Commissioners and Board of Directors
Sepanjang tahun buku 2025, Dewan Komisaris dan Direksi Throughout the 2025 financial year, the Board of
Bank INA tidak memiliki saham Perseroan, baik secara Commissioners and the Board of Directors of Bank INA did not
langsung maupun tidak langsung. Dengan demikian, own any shares of the Company, either directly or indirectly.
sesuai dengan Peraturan Otoritas Jasa Keuangan No. 4 Accordingly, pursuant to Financial Services Authority
Tahun 2024 tentang Laporan Kepemilikan atau Setiap Regulation No. 4 of 2024 concerning the Report on Share
Perubahan Kepemilikan Saham Perusahaan Terbuka serta Surat Ownership or Any Changes in Share Ownership of a Public
Edaran Otoritas Jasa Keuangan No. 10/SEOJK.04/2025 tentang Company and Financial Services Authority Circular Letter
Penyampaian Laporan Kepemilikan atau Setiap Perubahan No. 10/SEOJK.04/2025 concerning the Submission of Reports
Kepemilikan Saham Perusahaan Terbuka dan Laporan Aktivitas on Share Ownership or Any Changes in Share Ownership of
Menjaminkan Saham Perusahaan Terbuka Secara Elektronik, a Public Company and Reports on Pledging Activities of Public
Dewan Komisaris dan Direksi tidak memiliki kewajiban Company Shares Electronically, the Board of Commissioners
untuk menyampaikan laporan kepemilikan saham maupun and the Board of Directors are not required to submit reports
perubahannya kepada Otoritas Jasa Keuangan. on share ownership or any changes thereto to the Financial
Services Authority.
Laporan Tahunan 2025 Annual Report 107 PT Bank Ina Perdana Tbk
Page 110
Pemegang Saham Pengendali dan
Pemegang Saham Pengendali Terakhir
Controlling and Ultimate Shareholder
Benny Setiawan
Alston Salim Anthoni Salim Axton Salim
Santoso
3.499 (33,32%) 3.500 (33,33%) 3.500 (33,33%) 1 (0,0095%)
PT Sutowido Galangpratama PT Perkasa Investama
15.592 (49,50%) 315 (1%)
PT Elang Saktiprabawa
31.500 (99,62%)
Phiong Philipus
Alston Salim Anthoni Salim Axton Salim Darma Alston Salim Axton Salim
41.500 (33,33%) 41.500 (33,33%) 41.500 (33,33%) 1 (0,001%) 7.244 (6,31%) 92.936 (81,04%)
PT Zamrud Indah Persada PT Wahanamulia Wiranusa
25.400 (40,00%) 38.100 (60,00%)
PT Cakra Intan Sakti Anthoni Salim
60.666 (49,73%) 666 (0,54%)
PT Indolife Pensiontama
1.899.627 (99,99%)
22,83%
1.400.830.852
DBS Bank LTD S/A LTSL as
UOB Kay Hian Pte Ltd
Trustee of NS Financial Fund
16,86% 9,67%
1.034.416.550 593.387.750
PT Bank Ina Perdana Tbk 108 Laporan Tahunan 2025 Annual Report
Page 111
Profil Perusahaan
Company Profile
Benny Setiawan
Alston Salim Anthoni Salim Axton Salim
Santoso
37.399 (32,77%) 38.360 (33,61%) 38.360 (33,61%) 1 (0,00087%)
PT Ombakindo Kreasi
15.593 (49,50%)
PT Zamrud Indah Persada
120 (0,38%)
PT Megah Eraraharia Anthoni Salim Phiong Philipus Darma
92.936 (81,04%) 7.245 (6,31%) 1 (0,0008%)
Hindarto Budiono Anthoni Salim
998 (2,49%) 39.002 (97,51%)
PT Lintas Sejahtera Langgeng
60.666 (49,73%)
Harry Sumanto Widjaja
1 (0,01%)
99,99% PT Gaya Hidup
Ignatius Budiman
852.934 Masa Kini
1 (0,01%) 11,84%
726.190.057
Masyarakat
PT Samudra Biru
Public
18,16% 20,64%
1.114.213.066 1.265.678.390
Laporan Tahunan 2025 Annual Report 109 PT Bank Ina Perdana Tbk
Page 112
Struktur kepemilikan Bank menunjukkan bahwa PT Indolife The Bank’s ownership structure indicates that PT Indolife
Pensiontama berperan sebagai Pemegang Saham Pengendali, Pensiontama acts as the Controlling Shareholder, with
dengan Bapak Anthoni Salim sebagai Pemegang Saham Mr. Anthoni Salim as the Ultimate Controlling Shareholder.
Pengendali Terakhir. Informasi lebih lanjut mengenai Pemegang Further information regarding the Controlling Shareholder is
Saham Pengendali disajikan sebagai berikut. presented as follows.
PT Indolife Pensiontama
Alamat Wisma Indocement Lt. 2
Address Jl. Jenderal Sudirman Kav. 70 - 71 T : +62 21 522 4074 (Hunting)
Jakarta 12910 F : +62 21 522 4080
Kepengurusan Dewan Komisaris Direksi
Komisaris Utama : Phiong Philipus Darma Direktur Utama : Andreas S. Soedjijanto
Komisaris Independen : Indomen Saragih Direktur : Juli Priyatno
Komisaris Independen : Pramono Margono Direktur : Harry Sumanto Widjaja
Management Board of Commissioners Board of Directors
President Commissioner : Phiong Philipus Darma President Director : Andreas S. Soedjijanto
Independent Commissioner : Indomen Saragih Director : Juli Priyatno
Independent Commissioner : Pramono Margono Director : Harry Sumanto Widjaja
Profil Singkat PT Indolife Pensiontama merupakan perusahaan yang bergerak di bidang asuransi jiwa dan pengelolaan dana pensiun.
Perusahaan ini mulai menjalankan kegiatan usahanya pada tahun 1991 berdasarkan Surat Keputusan Menteri Keuangan
Republik Indonesia No. KEP-585/KM.13/1991. Sebagai bagian dari kelompok usaha Salim Grup, PT Indolife Pensiontama
didukung oleh kondisi keuangan yang solid dan berkomitmen untuk senantiasa memberikan layanan yang berkualitas
kepada para nasabah.
Dengan mengedepankan prinsip kehati-hatian serta penerapan tata kelola manajemen yang prudent, PT Indolife
Pensiontama mampu tumbuh dan mempertahankan eksistensinya di tengah persaingan industri jasa keuangan yang
semakin kompetitif. Salah satu keunggulan utama Perseroan terletak pada penerapan konsep low-cost company,
yang memungkinkan penyediaan program asuransi dengan manfaat perlindungan yang optimal bagi nasabah. Selain
itu, ketepatan waktu serta kemudahan dalam proses penyelesaian klaim, disertai kemampuan menghadapi berbagai
tantangan usaha, turut berperan penting dalam menjaga dan meningkatkan kepercayaan nasabah hingga saat ini.
Brief Profile PT Indolife Pensiontama is a company engaged in the life insurance and pension fund management sectors.
The company commenced its business operations in 1991 pursuant to the Decree of the Minister of Finance of
the Republic of Indonesia No.KEP-585/KM.13/1991. As part of the Salim Group, PT Indolife Pensiontama is supported
by a solid financial condition and is committed to consistently delivering quality services to its customers.
By upholding the prudential principle and implementing prudent management governance practices, PT Indolife
Pensiontama has been able to grow and maintain its presence amid increasingly competitive conditions in
the financial services industry. One of the Company’s key strengths lies in its low-cost company concept, which
enables it to offer insurance programs with optimal protection benefits to customers. In addition, timely and efficient
claim settlement processes, along with the ability to address various business challenges, have played an important
role in sustaining and enhancing customer trust to date.
Perlakuan yang Sama terhadap Seluruh Equal Treatment to All Shareholders
Pemegang Saham
Bank INA menjamin bahwa Pemegang Saham Mayoritas Bank INA ensures that both Majority and Minority Shareholders
maupun Minoritas memperoleh perlakuan yang adil dalam receive fair treatment in terms of information disclosure
keterbukaan informasi guna mencegah adanya akses eksklusif to prevent any exclusive access to inside information by
terhadap inside information oleh Pemegang Saham Mayoritas. the Majority Shareholder. The implementation of information
Pelaksanaan keterbukaan informasi di Bank INA menjadi disclosure at Bank INA is the responsibility of the Corporate
tanggung jawab Sekretaris Perusahaan. Secretary.
PT Bank Ina Perdana Tbk 110 Laporan Tahunan 2025 Annual Report
Page 113
Profil Perusahaan
Company Profile
Kronologi Penerbitan Saham
Chronology of Share Issuance
Bank INA resmi mencatatkan saham di Bursa Efek Indonesia Bank INA officially listed its shares on the Indonesia Stock
pada 16 Januari 2014. Kronologi pencatatan saham hingga Exchange on January 16, 2014. The chronology of share listings
31 Desember 2025 diuraikan sebagai berikut. up to December 31, 2025 is described as follows.
Jumlah Saham
Total Saham yang Beredar
Harga yang
Diterbitkan Nilai Nominal (Lembar Saham)
Tanggal Uraian Ditawarkan
(Lembar Saham) Nominal Value Number of
Date Description Offering Price
Total Issued Shares (Rp) Outstanding
(Rp) Shares
(Shares)
(Shares)
16 Januari 2014 Saham Pendiri
1.559.000.000 - - 1.559.000.000
January 16, 2014 Founder’s Share
Penawaran Umum
16 Januari 2014
Perdana 520.000.000 100 240 2.079.000.000
January 16, 2014 Initial Public Offering
Hak Memesan Efek
Terlebih Dahulu
15-21 Juli 2016 (Rights Issue) I 618.750.000 100 240 2.697.750.000
July 15-21, 2016
Pre-emptive Rights
(Rights Issue) I
27 Januari 2017- Hak Memesan Efek
2 Februari 2017 Terlebih Dahulu
(Rights Issue) II 2.956.625.000 100 240 5.654.375.000
January 27, 2017-
Pre-emptive Rights
February 2, 2017 (Rights Issue) II
Hak Memesan Efek
Terlebih Dahulu
3-9 Desember 2021 (Rights Issue) III 282.718.750 100 4.200 5.937.093.750
December 3-9, 2021
Pre-emptive Rights
(Rights Issue) III
Hak Memesan Efek
14-20 Desember
Terlebih Dahulu
2022 (Rights Issue) IV 197.622.915 100 4.050 6.134.716.665
December 14-20,
Pre-emptive Rights
2022
(Rights Issue) IV
Kronologi Penerbitan Efek Lainnya
Chronology of Other Securities Issuance
Sepanjang tahun buku 2025, Bank INA tidak menerbitkan efek Throughout the 2025 financial year, Bank INA did not issue any
selain saham di bursa mana pun. securities other than shares on any exchange.
Laporan Tahunan 2025 Annual Report 111 PT Bank Ina Perdana Tbk
Page 114
Entitas Anak, Perusahaan Asosiasi,
dan Perusahaan Ventura
Subsidiaries, Associate Companies, and Venture Companies
Hingga 31 Desember 2025, Bank INA tidak memiliki Entitas As of December 31, 2025, Bank INA does not have any
Anak, perusahaan asosiasi, maupun perusahaan ventura, Subsidiaries, associated companies, or joint venture companies;
sehingga tidak terdapat informasi yang perlu dilaporkan. therefore, there is no information to be reported.
Struktur Grup
Group Structure
Sehubungan dengan tidak adanya Entitas Anak maupun Entitas In the absence of Subsidiaries and Associated Entities, Bank
Asosiasi, Bank INA tidak menyajikan struktur grup dalam INA does not present a group structure in this Annual Report.
Laporan Tahunan ini.
Akuntan Publik
Public Accountant
Kantor Akuntan Publik Purwanto Susanti dan Surja (firma anggota Ernst & Young Global Limited / member firm of Ernst &
Public Accounting Firm Young Global Limited)
Nama Akuntan Publik
Rindra Sulindro
Public Accountant Name
Jl. Jenderal Sudirman, RT.5/RW.3, Senayan
Alamat Kec. Kebayoran Baru, Kota Jakarta Selatan
Address Jakarta 12190
T : +62 21 515 0515
Periode Penugasan Januari 2025-Desember 2025
Assignment Period January 2025-December 2025
Jasa Audit
Audit Service
Audit Laporan Keuangan
Jasa yang Diberikan Audit of Financial Statements
Services Provided
Jasa Non-Audit
Non-Audit Service
-
Jasa Audit
Audit Service
Rp.1.325.000.000,- (belum termasuk pajak / excluding tax)
Biaya
Fee Jasa Non-Audit
Non-Audit Service
-
PT Bank Ina Perdana Tbk 112 Laporan Tahunan 2025 Annual Report
Page 115
Profil Perusahaan
Company Profile
Lembaga dan Profesi Penunjang
Pasar Modal
Capital Market Supporting Institutions and Professions
Informasi Perdagangan dan Pencatatan Saham
Information on Trading and Listing of Shares
Nama PT Bursa Efek Indonesia Jasa yang Diberikan Jasa pencatatan tahunan saham
Name Indonesia Stock Exchange Services Provided Share annual listing service
Gedung Bursa Efek Indonesia Tower 1 Biaya
Rp277.500.000,-
Jl. Jenderal Sudirman Kav. 52-53 Fee
Jakarta 12190
Alamat
T : +62 21 515 0515
Address Periode Penugasan Januari 2025-Desember 2025
F : +62 21 515 4153
W : www.idx.co.id Assignment Period January 2025-December 2025
E : listing@idx.co.id
Biro Administrasi Efek
Share Registrar Bureau
Nama Jasa yang Diberikan Pemeliharaan data saham
PT Raya Saham Registra
Name Services Provided Stock data maintenance
Gedung Plaza Sentral Lt. 2 Biaya Rp33.300.000,- (termasuk pajak /
Jl. Jenderal Sudirman Kav. 47-48 Fee including tax)
Alamat
Jakarta 12930
Address Periode Penugasan Januari 2025-Desember 2025
T : +62 21 252 5666
W : +62 21 252 5028 Assignment Period January 2025-December 2025
Notaris
Notary
Nama Jasa yang Diberikan Jasa Notaris Aset
Satria Amiputra A
Name Services Provided Notarial Services for Assets
Jl. H.R. Rasuna Said No. Kav. 5 6, RT.6/RW.7, Biaya
Rp53.000.000,-
Alamat Kuningan Fee
Address Karet Kuningan, Kecamatan Setiabudi Periode Penugasan Januari 2025-Desember 2025
Jakarta Selatan 12940 Assignment Period January 2025-December 2025
Konsultan Hukum
Legal Consultant
Firma Kantor Hukum Gunawan Darmawan
Nama Jasa yang Diberikan Pendamping Jasa Hukum
Octavian
Name Services Provided Legal Counsel
Gunawan Darmawan Octavian Law Firm
Biaya
Jl. Pejaten Raya No. 9 Rp353.125.000,-
Alamat Fee
Kelurahan Pejaten Barat, Pasar Minggu
Address Periode Penugasan Januari 2025-Desember 2025
Jakarta Selatan 12510
Assignment Period January 2025-December 2025
Laporan Tahunan 2025 Annual Report 113 PT Bank Ina Perdana Tbk
Page 116
Konsultan Hukum
Legal Consultant
Nama Jasa yang Diberikan Pendamping Jasa Hukum
Hendarman Law Firm
Name Services Provided Legal Counsel
Biaya
Jl. K.H. Mas Mansyur No.96-98, RT.7/RW.17 Rp75.000.000,-
Alamat Fee
Kb. Melati, Kecamatan Tanah Abang
Address Periode Penugasan Januari 2025-Desember 2025
Jakarta 10230
Assignment Period January 2025-December 2025
Konsultan Hukum
Legal Consultant
Nama Jasa yang Diberikan Pendamping Jasa Hukum
Law Firm Nura dan Partners
Name Services Provided Legal Counsel
Ascom Biaya
Rp316.200.000,-
Alamat Jl. Dr. Saharjo No. 216 RT.9/RW.5 Menteng Fee
Address Menten Dalam, Tebet Periode Penugasan Januari 2025-Desember 2025
Jakarta Selatan Assignment Period January 2025-December 2025
Konsultan Hukum
Legal Consultant
Nama Persekutuan Soemarjono Soemarsono & Jasa yang Diberikan Jasa Hukum Advokat
Name Rekan Services Provided Advocate Legal Services
Biaya
Jl. Sultan Agung No. 62 RT.1/RW.10 Rp365.190.000,-
Alamat Fee
Pasar Manggis, Kecamatan Setiabudi
Address Periode Penugasan Januari 2025-Desember 2025
Jakarta Selatan 12970
Assignment Period January 2025-December 2025
Konsultan Hukum
Legal Consultant
Nama Jasa yang Diberikan Jasa Hukum
Putranto Nur Utomo
Name Services Provided Legal Services
Biaya
Rp56.500.000,-
Alamat Kanjeng Dalam No. 36 Fee
Address Tangerang, Banten Periode Penugasan Januari 2025-Desember 2025
Assignment Period January 2025-December 2025
Konsultan Hukum
Legal Consultant
Nama Jasa yang Diberikan Jasa Hukum Investigasi Aset
SSB & R Law Firm
Name Services Provided Asset Investigation Legal Services
Biaya
Rp244.200.000,-
Alamat Gedung Graha Binakarsa Fee
Address Jl. H.R. Rasuna Said Periode Penugasan Januari 2025-Desember 2025
Assignment Period January 2025-December 2025
PT Bank Ina Perdana Tbk 114 Laporan Tahunan 2025 Annual Report
Page 117
Profil Perusahaan
Company Profile
Informasi pada Situs Web Bank
Information on the Bank’s Website
Situs web resmi Bank INA (www.bankina.co.id) digunakan Bank INA’s official website (www.bankina.co.id) is consistently
secara konsisten sebagai sarana publikasi informasi terkini utilized as a medium for publishing up-to-date information
sesuai dengan ketentuan Peraturan Otoritas Jasa Keuangan in accordance with Financial Services Authority Regulation
Nomor 8/POJK.04/2015 tentang Situs Web Emiten atau No. 8/POJK.04/2015 concerning the Website of Issuers or
Perusahaan Publik. Public Companies.
Cakupan Informasi Ketersediaan Keterangan
Information Coverage Availability Remark
Informasi Pemegang Saham sampai dengan pemilik akhir Terdapat di laman Tentang Kami >> Profil Perusahaan >> Struktur
individu. Grup
Shareholder Information up to the individual ultimate owner. Available on the page About Us >> Company Profile >> Group
Structure.
Isi Kode Etik. Informasi mengenai Isi Kode Etik diungkapkan dalam Laporan
Tahunan yang diunggah pada situs web Bank di laman Tentang
Kami >> Hubungan Investor >> Laporan Tahunan.
Contents of the Code of Conduct. Information regarding the Code of Ethics is disclosed in
the Annual Report uploaded on the Bank’s website under About Us
>> Investor Relations >> Annual Report.
Informasi Rapat Umum Pemegang Saham (RUPS) paling Terdapat di laman Tentang Kami >> Hubungan Investor > RUPS.
kurang meliputi bahan mata acara yang dibahas dalam
RUPS, ringkasan risalah RUPS, dan informasi tanggal penting
yaitu tanggal pengumuman RUPS, tanggal pemanggilan
RUPS, tanggal RUPS, serta tanggal ringkasan risalah RUPS
diumumkan.
Information on the General Meeting of Shareholders (GMS) at Available on the page About Us >> Investor Relations >GMS.
least includes agenda items discussed at the GMS, summary
of the GMS minutes, and information on important dates,
the date of the GMS announcement, the date of the GMS
invitation, the date of the GMS, and the date the summary of
the GMS minutes is announced.
Laporan Keuangan Tahunan terpisah (5 tahun terakhir). Terdapat di laman Tentang Kami >> Hubungan Investor >>
Laporan Keuangan.
Separate Annual Financial Statements (last 5 years). Available on the page About Us >> Investor Relations >> Financial
Statements.
Profil Dewan Komisaris dan Direksi. Terdapat di laman Tentang Kami >> Profil Perusahaan >
Profiles of the Board of Commissioners and Board of Manajemen.
Directors. Available on the page About Us >> Company Profile >>
Management.
Piagam/Charter Dewan Komisaris, Direksi, Komite-komite, Pedoman Komite-komite, Unit Audit Internal, Pedoman Penerapan
dan Unit Audit Internal. Tata Kelola, serta pedoman lainnya diungkapkan pada laman
Tentang Kami >> Tata Kelola Perusahaan > Pedoman Bank serta
Tentang Kami >> Tata Kelola Perusahaan > Piagam Audit.
Charter of Board of Commissioners, Board of Directors, Guidelines for Committees, the Internal Audit Unit, Corporate
Committees, and Internal Audit Unit. Governance Implementation Guidelines, and other guidelines are
disclosed under About Us >> Corporate Governance >> Bank
Guidelines and About Us >> Corporate Governance >> Audit
Charter.
Laporan Tahunan 2025 Annual Report 115 PT Bank Ina Perdana Tbk
Page 118
Wilayah Operasional dan Jaringan
Operational Area and Network
Wilayah Operasional [POJK51-C.3]
Operational Area
Sumatra Utara
North Sumatra
Jakarta
Jawa Tengah
Central Java
Banten Yogyakarta
Jawa Barat
West Java
Jawa Timur
East Java
Denpasar
PT Bank Ina Perdana Tbk 116 Laporan Tahunan 2025 Annual Report
Page 119
Profil Perusahaan
Company Profile
Kantor Pusat
Head Office
Gedung Ariobimo Sentral
Mezzanine Floor
Jl. H.R. Rasuna Said Blok X-2 Kav. 5
Jakarta Selatan 12950
+62 21 252 5678 www.bankina.co.id
1500738 corp_sec@bankina.co.id
Sulawesi Tengah
Central Sulawesi
Ambon
Sulawesi Selatan
South Sulawesi
Laporan Tahunan 2025 Annual Report 117 PT Bank Ina Perdana Tbk
Page 120
Alamat Jaringan Kantor Layanan
Service Office Network Addresses
Status Kantor
Wilayah Nama Cabang Alamat
Region Office Status Address
Branch Name
KC Ariobimo Gedung Ariobimo Central, Jl. H.R. Rasuna Said Blok X-2 Kav. 5, Jakarta 12950
KC Melawai Jl. Melawai Raya No. 189 A.2, Kramat Pela, Kebayoran Baru, Jakarta Selatan 12130
KC Kelapa Gading Jl. Boulevard Barat Raya Blok LA-1, No. 16-17, Kelapa Gading, Jakarta Utara 14240
The Suites Tower Lt. Dasar & Mezzanine Jl. Boulevard Pantai Indah Kapuk No. 1 Kav. OFS, Kamal Muara,
KC PIK
Penjaringan, Jakarta Utara 14470
KC Puri Komp. Puri Niaga III Jl. Puri Kencana 1 Blok M8, Kembangan Selatan, Jakarta Barat 11610
KCP UKRIDA 1 Kampus UKRIDA 1, Jl. Tanjung Duren Raya No. 4, Jakarta Barat 11470
KCP UKRIDA 2 Kampus UKRIDA 2, Jl. Arjuna Utara No. 6, Jakarta Barat 11510
Menara Indomaret Lt. 9, Jl. Pantai Indah Kapuk Boulevard No. 1, Kamal Muara, Penjaringan, Jakarta
KCP Menara Indomaret
Utara 14470
KCP Abdul Muis Wisma BSG, Jl. Abdul Muis No. 40, Petojo Selatan, Jakarta Pusat 10160
KCP Hayam Wuruk Jl. Hayam Wuruk No. 27, Kebon Kelapa, Gambir, Jakarta Pusat 10120
Jakarta Jl. Karang Tengah, Perumahan Bona Indah, Blok A2/D Kav. No. 2, Lebak Bulus, Cilandak, Jakarta
KCP Bona Indah
Selatan 12440
KCP Wisma Indomobil Jl. M.T. Haryono, Kav. 10, Bidara Cina, Jatinegara, Jakarta Timur 13330
KCP Wisma Indocement Jl. Jenderal Sudirman Kav. 70-71, Setiabudi, Jakarta Selatan 12910
KCP Wisma 46 Wisma 46, Kota BNI, Suite G.15, Ground Floor, Jl. Jenderal Sudirman Kav. 1, Jakarta Pusat 10220
Sudirman Plaza, Indofood Tower Lt. 1, Jl. Jenderal Sudirman Kav. 76-78, Kuningan, Karet Semanggi,
KCP Sudirman Plaza
Setiabudi, Jakarta Selatan 12910
KCP Soepomo PT Pabrik Kaos Aseli, Jl. Prof. Dr. Soepomo, SH No. 2, Menteng Dalam, Tebet, Jakarta 12870
KCP Pondok Indah Jl. Sultan Iskandar Muda No. 32G, Kebayoran Lama Selatan, Jakarta Selatan 12780
KCP Sunter Komp. Griya Inti Sentosa Blok A-1 No. 31, Jl. Griya Utama, Tanjung Priok, Jakarta Utara 14350
KCP Indogrosir Cipinang Jl. Pisangan Timur No. 1, Komplek Pasar Induk Beras Cipinang, Jakarta Timur 13230
KF Indogrosir
Jl. Terusan Angkasa Blok B-2 Kav. 1, Jakarta Pusat
Kemayoran
KCP GSS Boulevard Jl. Boulevard Raya, Ruko Financial Center, Blok BA2/003, Summarecon Serpong, Tangerang
KCP BPK Penabur Sekolah BPK Penabur, Jl. Raya Kelapa Gading Barat, Serpong, Tangerang
Ruko Golden Boulevard, Blok D No. 3, Jl. Pahlawan Seribu No. 7, Serpong Utara, Tangerang Selatan
Banten KCP BSD
15310
KCP Indogrosir Cikokol Jl. M.H. Thamrin, RT 007/RW 006, Cikokol, Tangerang 15117
KF Indogrosir Tangerang Jl. Gatot Subroto KM5 No. 4, Jatiuwung, Tangerang
KC Dago Bandung Jl. Ir. H. Juanda No. 23, Taman Sari, Bandung, Jawa Barat 40116
KC Bogor Jl. Raya Pajajaran No. 8B-C Sukasari, Bogor Timur, Bogor 16142
KCP Gatot Subroto
Jl. Gatot Subroto No. 47B, Bandung, Jawa Barat 40262
Bandung
KCP Indogrosir
Jl. Lingkar Tanjungpura, Nagasari, Karawang Barat 41312
Karawang
Jawa Barat KCP Indogrosir Bekasi Jl. Baru Terusan I Gusti Ngurahrai, RT 011/RW 012, Bintara, Bekasi Barat 17134
West Java
KCP Indogrosir Bogor Jl. Raya Bogor Jakarta KM. 46, Nanggewer Mekar, Cibinong 16912
KCP Indogrosir Ciputat Jl. Raya Parung Ciputat No. 21, Bojongsari Baru, Sawangan 16516
KCP Galaxi Pertokoan Taman Galaxi Indah, Jl. Boulevard Blok G No. 16, Bekasi 17147
KCP Indogrosir
Jl. Lingkar Selatan No.26, Sudajaya Hilir, Baros Sukabumi 43161
Sukabumi
KF Indogrosir Bandung Jl. Ahmad Yani No. 806, Cicaheum, Bandung
KC Semarang Jl. Depok No. 38 D, Kembangsari, Semarang Tengah, Jawa Tengah 50139
KC Tegal Jl. Jenderal Sudirman No. 42, Pekauman, Tegal Barat, Tegal 52125
Jawa Tengah KC Solo Jl. Slamet Riyadi No. 141-143, Kemlayan Serengan, Surakarta, Jawa Tengah 57151
Central Java KCP Indogrosir Solo Jl. Raya Solo - Tawangmangu KM. 7, Dagen, Jaten, Karanganyar 54554
KCP Pati Jl. Panglima Sudirman Ruko Pati Centre Point Blok C.3, Pati Lor, Pati 59111
KF Indogrosir Semarang Jl. Raya Kaligawe No. 38, Semarang
PT Bank Ina Perdana Tbk 118 Laporan Tahunan 2025 Annual Report
Page 121
Profil Perusahaan
Company Profile
Status Kantor
Wilayah Nama Cabang Alamat
Region Office Status Address
Branch Name
KC Yogyakarta Jl. P. Diponegoro No. 42, Gowongan, Jetis, Yogyakarta, DI Yogyakarta 55233
Yogyakarta KF Indogrosir
Jl. Raya Magelang KM. 6, Sinduadi, Mlati, Sleman, DI Yogyakarta 55288
Yogyakarta
KC Galaxy Surabaya Ruko Mega Galaxy 16C-6 Jl. Dr. Ir. H. Soekarno No 5, Sukolilo, Surabaya, Jawa Timur 60117
KC Malang Jl. Letnan Jenderal S. Parman No. 47 A-B, Purwantoro, Blimbing, Jawa Timur 65126
KC Bukit Darmo
Jawa Timur Ruko Office Park 2 Blok B2, Jl. Bukit Darmo Boulevard 1, Dukuh Pakis, Surabaya 60226
Surabaya
East Java
KCP Mayjend Sungkono Jl. Mayjend Sungkono 166 No. 154 GG, Surabaya, Jawa Timur 60225
KCP Indogrosir Malang Jl. Sudanco Supriyadi Kav. 170A, Kebon Sari, Sukun Kota, Jawa Timur 97233
KF Indogrosir Surabaya Jl. Jemursari No. 351, Surabaya
Denpasar KC Denpasar Jl. Gatot Subroto No. 334 C, Denpasar Utara 80233
Sumatera Utara KC Medan Jl. K.H. Zainul Arifin No. 29/55B, Medan Polonia, Kel. Madras Hulu, Sumatera Utara 20152
North Sumatra KCP Indogrosir Medan Jl. Sisingamangaraja No. 12, Harjosari I, Medan 20229
Sulawesi Selatan KC Makassar Jl. Dr. Wahidin Sudirohusodo No. 1 H. Pattunuang, Wajou, Makassar 90174
South Sulawesi KF Indogrosir Makassar Jl. Perintis Kemerdekaan KM. 18 No 84, Makassar 90242
Sulawesi Tengah
KC Palu Ruko Palu City Square, Jl. Soekarno Hatta, Talise, Mantikulore, Palu, Sulawesi Tengah 94118
Central Sulawesi
KC Ambon Jl. Dr. Setiabudi No. 24, Ahusen, Sirimau, Ambon 97127
Ambon
KCP Indogrosir Ambon Jl. Y. Syaranamual, Hunuth/Durian Patah, Teluk Ambon, Maluku 97223
Keterangan / Remark:
KC : Kantor Cabang KCP : Kantor Cabang Pembantu KF : Kantor Fungsional
Branch Offices Sub-Branch Offices Functional Offices
Pendidikan dan Pelatihan Organ
Tata Kelola Perusahaan
Education and Training of Corporate Governance Organs
Pelatihan Dewan Komisaris
Board of Commissioners’ Training
Tanggal Nama Program Peserta Narasumber
Date Program Name Participant Speaker
17 Juli 2025 Implementasi dan Peran Industri Keuangan dalam Bisnis dan Josavia Rachman Ichwan OJK Institute
HAM
July 17, 2025 Implementation and the Role of the Financial Industry in
Business and HR
30 Juli 2025 Webinar Peran Industri Jasa Keuangan dalam Mendukung • Josavia Rachman Ichwan OJK Institute
Proyek Strategis Nasional Pembangunan 3 Juta Rumah • Yohanes Santoso Wibowo
July 30, 2025 Webinar on the Role of the Financial Services Industry
in Supporting the National Strategic Project for the
Development of 3 Million Houses
7 Agustus 2025 Webinar Mid-Year Market Capital Review 2025: Evaluasi • Inawaty Handojo OJK Institute
Kinerja Pasar dan Strategi Investasi ke Depan • Yohanes Santoso Wibowo
August 7, 2025 Webinar Mid-Year Market Capital Review 2025: Market • Josavia Rachman Ichwan
Performance Evaluation and Forward-Looking Investment
Strategies
Laporan Tahunan 2025 Annual Report 119 PT Bank Ina Perdana Tbk
Page 122
Tanggal Nama Program Peserta Narasumber
Date Program Name Participant Speaker
19 Agustus 2025 Webinar Risk and Governance Summit 2025: Empowering • Inawaty Handojo Otoritas Jasa Keuangan
the GRC Ecosystem to Drive Economic Growth and • Yohanes Santoso Wibowo
National Resilience • Josavia Rachman Ichwan
August 19, 2025 Webinar Risk and Governance Summit 2025: Empowering Financial Services Authority
the GRC Ecosystem to Drive Economic Growth and National
Resilience
27-28 Agustus 2025 Audit for Tomorrow: Strategic, Future Ready, Sustainable • Inawaty Handojo The Institute of Internal
August 27-28, 2025 • Yohanes Santoso Wibowo Auditors (IIA) Indonesia
18 September 2025 Webinar Tren Modus dan Skema Pencucian Uang Terbaru • Inawaty Handojo OJK Institute
September 18, 2025 Webinar on the Latest Trends in Money Laundering Methods • Josavia Rachman Ichwan
and Schemes
9 Oktober 2025 Economic Outlook 2026 Navigating the Future • Inawaty Handojo PT Bank Ina Perdana Tbk
October 9, 2025 • Yohanes Santoso Wibowo
16 Oktober 2025 Peran Digital Forensik dalam Penanganan dan Pengungkapan • Inawaty Handojo OJK Institute
Kejahatan Keuangan • Yohanes Santoso Wibowo
• Josavia Rachman Ichwan
October 16, 2025 The Role of Digital Forensics in the Handling and Investigation
of Financial Crimes
17 Oktober 2025 • Inawaty Handojo Purnomo Santoso Nurhalim
Executive Sharing Session
October 17, 2025 • Yohanes Santoso Wibowo
• Inawaty Handojo OJK Institute
2 Desember 2025
Webinar The Future of Digital Innovation in Finance • Yohanes Santoso Wibowo
December 2, 2025
• Josavia Rachman Ichwan
Pelatihan Direksi
Board of Directors’ Training
Tanggal Nama Program Peserta Narasumber
Date Program Name Participant Speaker
17 April 2025 Market Outlook 2025 Navigating Investments in New Regime Yandy Ramadhani PT Sucorinvest Asset
April 17, 2025 Management
29 April 2025 Peluncuran Tata Kelola Kecerdasan Artifisial Perbankan Yulius Purnama Junaedi Otoritas Jasa Keuangan
Indonesia
April 29, 2025 Launch of Artificial Intelligence Governance for Indonesian Financial Services Authority
Banking
2 Mei 2025 Legal Aspect Workshop for Credit Cessie in • Adhiputra Tanoyo Siahaan Irdamis Andarumi
May, 2 2025 Credit Agreement and Risk Mitigation • Kiung Hui Ngo dan / and Rekan
21-22 Mei 2025 The Asian Banker Summit Yulius Purnama Junaedi Perhimpunan Bank-Bank
May 21-22, 2025 Nasional (Perbanas) & Asian
Banker
Indonesian Banks Association
(Perbanas) & Asian Banker
10 Juni 2025 Training GBG Predator System Adhiputra Tanoyo GBG Predator
June, 10 2025
11 Juni 2025 Diseminasi Ketentuan dan Aspek Keamanan Sistem Yulius Purnama Junaedi Bank Indonesia
BI-FAST
June, 11 2025 Dissemination of Regulations and Security Aspects of the
BI-FAST System
12-13 Juni 2025 Refreshment and Resertifikasi CAFM Adhiputra Tanoyo Asia Anti-Fraud Management
June 12-13, 2025 (AAFM)
4 Juli 2025 Talkshow Womenomics The Secret to Economy Growth • Kiung Hui Ngo Infobank
July 4, 2025 in Uncertainty & Appreciation Ceremony: The Most • Dewi K. Prodjohartono
Outstanding Women in Financial Sector and SOE 2025
16 Juli 2025 Leaders Exchange: The Future of Data & AI Yulius Purnama Junaedi Google
July 1, 2025
29 Juli 2025 Complex Proliferation Financing and Sanctions Evasion Adhiputra Tanoyo The Financial Action Task
July 29, 2025 Schemes Force (FATF)
PT Bank Ina Perdana Tbk 120 Laporan Tahunan 2025 Annual Report
Page 123
Profil Perusahaan
Company Profile
Tanggal Nama Program Peserta Narasumber
Date Program Name Participant Speaker
19 Agustus 2025 Launching Kampanye Nasional Berantas Scam & Aktivitas Kiung Hui Ngo Otoritas Jasa Keuangan dan
Keuangan Ilegal dan Seminar International “Preventing & Satgas PASTI
Combating Financial Scams”
August 19, 2025 Launch of the National Campaign Against Scams and Financial Services Authority
Illegal Financial Activities and the International Seminar and the PASTI Task Force
“Preventing & Combating Financial Scams”
26 Agustus 2025 CFX Crypto Conference 2025 Cryptos Role in Indonesia Yulius Purnama Junaedi Coin Fest Asia 2025
August 26, 2025 Innovation and Market Resilience and Collaborative
Regulation
27 Agustus 2025 Go Public Workshop “Asset-Backed Securities in Focus: • Adhiputra Tanoyo Bursa Efek Indonesia
Opportunities and Challenges in Indonesia’s Market” • Dewi K. Prodjohartono
August 27, 2025 Indonesia Stock Exchange
24 September 2025 CRO Roundtable 2025 Managing Bank Risk amidst Adhiputra Tanoyo Perbanas
September 24, 2025 Geopolitical and Information Technology Changes
25 September 2025 Induction Adhiputra Tanoyo LearningINA
September 25, 2025
26 September 2025 Sosialisasi Sistem Pembayaran Tahun 2025 Yulius Purnama Junaedi Bank Indonesia
September 26, 2025 2025 Payment System Dissemination
9 Oktober 2025 Economic Outlook 2026 Navigating the Future • Adhiputra Tanoyo PT Bank Ina Perdana Tbk
October 9, 2025 • Kiung Hui Ngo
• Henry Koenaifi
• Dewi K. Prodjohartono
13 Oktober 2025 Table Top Exercise 2025 Adhiputra Tanoyo Badan Siber dan Sandi
Negara (BSSN)
October 13, 2025 National Cyber and Crypto
Agency (BSSN)
16 Oktober 2025 Agentic Finance Conference 2025 Adhiputra Tanoyo Algoritma
October 16, 2025
17 Oktober 2025 Executive Sharing Session • Adhiputra Tanoyo Purnomo Santoso Nurhalim
October 17, 2025 • Henry Koenaifi
• Yulius Purnama Junaedi
4 November 2025 Diseminasi Penguatan Komite TPPU dalam Mencegah Adhiputra Tanoyo Pusat Pelaporan dan Analisis
dan Memberantas Tindak Pidana Pencucian Uang terkait Transaksi Keuangan (PPATK)
Perjudian Online
November 4, 2025 Dissemination on Strengthening the Anti-Money Indonesian Financial
Laundering Committee in Preventing and Combating Transaction Reports and
Money Laundering Related to Online Gambling Analysis Center (PPATK)
5 November 2025 Seminar Economic Outlook Tahun 2026 Tahun Ekspansi Henry Koenaifi Investortrust
November 5, 2025 Economic Outlook 2026 Seminar: The Year of Expansion
12 November 2025 Sharing Session Synergizing Banking and Fintech • Yulius Purnama Junaedi Asosiasi Fintech Indonesia
Ecosystem to Expand Credit Access • Adhiputra Tanoyo
November 12, 2025 Indonesian Fintech
Association
18 November 2025 FGD Mendorong Peningkatan Permintaan Kredit dan Henry Koenaifi Perbanas
Penciptaan Usaha Baru untuk Mengakselerasi Pertumbuhan
Ekonomi 2025
November 18, 2025 FGD on Encouraging Increased Credit Demand and
the Creation of New Businesses to Accelerate Economic
Growth in 2025
20 November 2025 Seminar When Security Becomes the Greatest Risk in Adhiputra Tanoyo Infobank Media Group
November 20, 2025 Financial Industry
25 November 2025 Digital Trust Insight 2026 Cyber Security in an Era of Yulius Purnama Junaedi PWC
November 25, 2025 Uncertainty
27 November 2025 Diseminasi Hasil Penilaian Financial Integrity Rating on Adhiputra Tanoyo PPATK
Money Laundering and Terrorist Financing
November 2, 2025 Dissemination of the Results of the Financial Integrity
Rating Assessment on Money Laundering and Terrorist
Financing
Laporan Tahunan 2025 Annual Report 121 PT Bank Ina Perdana Tbk
Page 124
Tanggal Nama Program Peserta Narasumber
Date Program Name Participant Speaker
3 Desember 2025 CFO Forum 2025 Unlocking the Next Growth Potential Kiung Hui Ngo Perbanas
December 3, 2025
9 Desember 2025 Adhiputra Tanoyo Satu dan / and CNBC
Indonesia Special Economic Zones Business Forum 2025
December 9, 2025 Indonesia
10 Desember 2025 CEO Forum Economic Outlook 2026 Navigating Demand Dewi K. Prodjohartono Perbanas
December 10, 2025 for Credits in Changing Economy
Pelatihan Komite Audit
Audit Committee’s Training
Tanggal Nama Program Peserta Narasumber
Date Program Name Participant Speaker
April 2025 Pelatihan Certified Risk Management Dinan Sufendi Rae Badan Sertifikasi Manajemen
Risiko (BSMR)
April, 2025 Certified Risk Management training Risk Management
Certification Board (BSMR)
Juni 2025 Refreshment APU-PPT Dinan Sufendi Rae Anika Faisal - PPATK
June, 2025 AML-CTF Refreshment
31 Juli 2025 Sertifikasi Kompetensi Master Instructor Antonius Suryanta Badan Nasional Sertifikasi
Profesi (BNSP)
July 31, 2025 Master Instructor Competency Certification National Professional
Certification Agency (BNSP)
Pelatihan Komite Remunerasi dan Nominasi
Remuneration and Nomination Committee’s Training
Tanggal Nama Program Peserta Narasumber
Date Program Name Participant Speaker
17 Oktober 2025 Executive Sharing Session Sidkenu Aries Martanto Purnomo Santoso Nurhalim
October 17, 2025
21-22 Oktober 2025 Executive Sharing Session Sidkenu Aries Martanto Purnomo Santoso Nurhalim
October 21-22, 2025
6 November 2025 Refreshment Sertifikasi Manajemen Risiko Jenjang 5 Sidkenu Aries Martanto PT Triniti Solusi Kreatifindo
6 November 2025 Risk Management Certification Refresher Level 5
Pelatihan Komite Pemantau Risiko
Risk Monitoring Committee’s Training
Tanggal Nama Program Peserta Narasumber
Date Program Name Participant Speaker
17 Januari 2025 How to Achieve Peak Performance Ivan Purnama Sanoesi OJK Institute
January 17, 2025
23 Januari 2025 Transformasi Digital di Sektor Keuangan Ivan Purnama Sanoesi OJK Institute
January 23, 2025 Digital Transformation in Financial Sector
20 Februari 2025 Outlook Ekonomi dan Keuangan 2025 Ivan Purnama Sanoesi OJK Institute
February 20,2025
PT Bank Ina Perdana Tbk 122 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Tanggal Nama Program Peserta Narasumber
Date Program Name Participant Speaker
25 Februari 2025 Peran GRC dalam Meningkatkan Kepercayaan Investor & Ivan Purnama Sanoesi OJK Institute
Stabilitas Sektor Keuangan
February 25,2025 The Role of GRC in Enhancing Investor Confidence &
Financial Sector Stability
15 Mei 2025 Efek Domino Tarif Trump Ivan Purnama Sanoesi OJK Institute
May 15, 2025 The Domino Effect of Trump Tariffs
5 Juni 2025 The Future of Cybersecurity Ivan Purnama Sanoesi OJK Institute
June 5, 2025
19 Juni 2025 Perlindungan Data Pribadi dan Dampak Teknologi Biometrik Ivan Purnama Sanoesi OJK Institute
di Indonesia
June 19, 2025 Personal Data Protection and the Impact of Biometric
Technology in Indonesia
3 Juli 2025 Agentic AI in Finance Ivan Purnama Sanoesi OJK Institute
July 3, 2025
9 Juli 2025 Prinsip-Prinsip Penerapan AI pada Bank di Indonesia Ivan Purnama Sanoesi Intellectual Business
July 9, 2025 Community
24 Juli 2025 Building the Global Sustainable Islamic Finance Ecosystem Ivan Purnama Sanoesi OJK Institute
July 24, 2025
7 Agustus 2025 Mid-Year Capital Market Review 2025 Ivan Purnama Sanoesi OJK Institute
August 7, 2025
28 Agustus 2025 Strategi Peningkatan Daya Saing serta Pendalaman Ivan Purnama Sanoesi OJK Institute
Perbankan dan Pasar Modal Syariah
August 28, 2025 Strategies to Enhance Competitiveness and Deepen Islamic
Banking and Capital Markets
16 September 2025 Refreshment Manajemen Risiko Jenjang 7 Ivan Purnama Sanoesi Arfaidhams Secret
September 16, 2025 Risk Management Certification Refresher Level 7
18 September 2025 Tren Modus dan Skema Pencucian Uang Terbaru Ivan Purnama Sanoesi OJK Institute
September 18, 2025
25 September 2025 Transformasi Generative AI Ivan Purnama Sanoesi OJK Institute
September 25, 2025 Generative AI Transformation
3 Oktober 2025 Oversight in the Digital Bank Ivan Purnama Sanoesi Lembaga Pengembangan
October 3, 2025 Perbankan Indonesia (LPPI)
9 Oktober 2025 Risk Appetite and Risk Culture; Pilar Utama dalam Ivan Purnama Sanoesi OJK Institute
Penguatan Manajemen Risiko di Sektor Keuangan
October 9, 2025 Risk Appetite and Risk Culture: Key Pillars in Strengthening
Risk Management in the Financial Sector
10 Oktober 2025 Meningkatkan Kualitas Penerapan Manajemen Risiko dalam Jacobus Sindu Adisuwono Strategic Development
October 10, 2025 Penguatan Tata Kelola Risiko: Strategi Menyusun Risk Group
Appetite, Sistem Pengendalian, Budaya Risiko dan Respons
Risiko
Enhancing the Quality of Risk Management Implementation
in Strengthening Risk Governance: Strategies for
Developing Risk Appetite, Control Systems, Risk Culture,
and Risk Response
15-16 Oktober 2025 Implementasi Internal Control Over Financial Reporting Jacobus Sindu Adisuwono The Institute of Internal
(ICoFR) Auditors (IIA) Indonesia
October 15-16, 2025 Implementation of Internal Control Over Financial Reporting
(ICoFR)
16 Oktober 2025 Peran Digital Forensik dalam Penanganan dan Pengungkapan Ivan Purnama Sanoesi OJK Institute
Kejahatan Keuangan
October 16, 2025 The Role of Digital Forensics in Handling and Investigating
Financial Crimes
1 Desember 2025 Auditing Culture and Ethics Ivan Purnama Sanoesi IIA Indonesia
December 1, 2025
Laporan Tahunan 2025 Annual Report 123 PT Bank Ina Perdana Tbk
Page 126
Pelatihan Departemen Corporate Secretary
Training for the Corporate Secretary Department
Tanggal Nama Program Peserta Narasumber
Date Program Name Participant Speaker
21 Maret 2025 Sosialisasi Peraturan Perusahaan Rahmayanti SH Aristianto
March 21, 2025 Dissemination of Company Regulations
4 Juni 2025 Sosialisasi BWMK dan Produk Program Kredit Nancy Patricia, Lim Ratna Ningsih
dengan Jaminan Obligasi dan Score Card
Pedoman Monitoring Kredit
June 4, 2025 Dissemination of BWMK and Credit Program
Products Secured by Bonds, as well as Credit
Monitoring Guidelines Scorecard
13 Agustus 2025 Business Acumen Navigating the Future Insight Nancy Patricia, Lim Djohan Emir Setijoso
August 13, 2025 from a Senior Banker
20 Agustus 2025 Induction Nancy Patricia, Lim LearningINA
August 20, 2025
10-11 September 2025 Pembekalan Sertifikasi Manajemen Risiko Nancy Patricia, Lim PT Triniti Solusi Kreatifindo
Jenjang 5
September 10-11, 2025 Preparation for Risk Management Certification
Level 5
25 September 2025 Sertifikasi Manajemen Risiko Jenjang 5 Nancy Patricia, Lim Lembaga Sertifikasi Profesional
Perbankan (LSPP)
September 25, 2025 Risk Management Certification Level 5 Banking Professional Certification
Institute
3 Oktober 2025 Induction • Rahmayanti SH LearningINA
October 3, 2025 • Priskilla Irene Nirahua
13 Oktober 2025 Table Top Exercise 2025 Rahmayanti SH BSSN
October 13, 2025
14 Oktober 2025 Induction Angela Merici LearningINA
October 14, 2025
Pelatihan Kepala Divisi Risk Management
Head of Risk Management Division’s Training
Tanggal Nama Program Peserta Narasumber
Date Program Name Participant Speaker
6 Januari 2025 Scope Project Modul Mutual Fund Training Ernawati Soegito OBS
January 6, 2025
6 Mei 2025 Train the Trainer Aplikasi OSTS Reksa Dana Ernawati Soegito OBS
May 6, 2025 Train the Trainer – OSTS Mutual Fund Application
17 Mei 2025 Business Continuity Management and Business Impact Ernawati Soegito Theresia Andita Liem
May, 17 2025 Analysis Training
11 Juni 2025 Workshop Penyusunan Laporan Climate Risk Management Ernawati Soegito Suriyanto
and Scenario
June 11, 2025 Workshop on the Preparation of the Climate Risk
Management and Scenario Report
16 Juli 2025 Refreshment Manajemen Risiko Jenjang 6 Ernawati Soegito PT Triniti Solusi Kreatifindo
July 16, 2025 Risk Management Refresher Level 6
13 Agustus 2025 Business Acumen Navigating the Future Insight from a Ernawati Soegito Djohan Emir Setijoso
August 13, 2025 Senior Banker
13 Oktober 2025 Table Top Exercise 2025 Ernawati Soegito BSSN
October 13, 2025
28 November 2025 Sosialisasi Mekanisme and Tools Performance Appraisal Ernawati Soegito Human Capital
2025
November 28, 2025 Dissemination of the 2025 Performance Appraisal
Mechanism and Tools
PT Bank Ina Perdana Tbk 124 Laporan Tahunan 2025 Annual Report
Page 127
Profil Perusahaan
Company Profile
Laporan Tahunan 2025 Annual Report 125 PT Bank Ina Perdana Tbk
Page 128
PT Bank Ina Perdana Tbk 126 Laporan Tahunan 2025 Annual Report
Page 129
ANALISIS DAN
PEMBAHASAN
MANAJEMEN
Management Discussion and
Analysis
Laporan Tahunan 2025 Annual Report 127 PT Bank Ina Perdana Tbk
Page 130
Tinjauan Makroekonomi Global dan Nasional
Global and National Macroeconomic Overview
Tinjauan Perekonomian Global Global Economic Overview
Sepanjang tahun 2025, perekonomian global tetap Throughout 2025, the global economy continued to
menunjukkan ketahanan di tengah meningkatnya ketidakpastian demonstrate resilience amid increasing policy uncertainty,
kebijakan, ketegangan geopolitik, serta perubahan lanskap geopolitical tensions, and changes in the international trade
perdagangan internasional. International Monetary Fund landscape. The International Monetary Fund estimated global
memperkirakan pertumbuhan ekonomi global mencapai sekitar economic growth at approximately 3.3%, indicating that global
3,3%, mencerminkan bahwa aktivitas ekonomi dunia masih economic activity remained relatively stable despite ongoing
relatif stabil meskipun tekanan eksternal tetap tinggi. Namun, external pressures. However, such growth was uneven across
pertumbuhan tersebut tidak merata antarwilayah dan periode, regions and periods, influenced by a combination of cyclical
dipengaruhi oleh kombinasi faktor siklikal dan struktural jangka and medium-term structural factors [1].
menengah [1].
Pada awal tahun, pertumbuhan global sempat terdorong At the beginning of the year, global growth was supported by
oleh percepatan aktivitas perdagangan (front-loading), the acceleration of trade activities (front-loading), although
namun efek ini bersifat sementara dan mulai mereda pada this effect was temporary and began to ease in the subsequent
paruh berikutnya [2]. Ketahanan ekonomi turut didukung oleh period [2]. Economic resilience was further supported by
pelonggaran kondisi keuangan global, kebijakan makroekonomi the easing of global financial conditions, relatively
yang relatif akomodatif, serta meningkatnya investasi pada accommodative macroeconomic policies, and increased
sektor teknologi, khususnya kecerdasan buatan (AI) [1]. Di sisi investment in the technology sector, particularly artificial
lain, perkembangan inflasi global menunjukkan tren menurun intelligence (AI) [1]. On the other hand, global inflation showed
menjadi sekitar 4,1%, meskipun laju penurunannya tidak merata a declining trend to around 4.1%, although the pace of decline
di berbagai negara, dengan sebagian negara telah mendekati was uneven across countries, with some nearing their inflation
target inflasi, sementara lainnya masih menghadapi tekanan targets while others continued to face relatively high price
harga yang relatif tinggi [1]. pressures [1].
Meski demikian, prospek perekonomian global masih dibayangi Nevertheless, the global economic outlook remained
berbagai risiko, seperti meningkatnya fragmentasi perdagangan, overshadowed by various risks, including increasing trade
ketidakpastian kebijakan, serta penyesuaian rantai pasok dan fragmentation, policy uncertainty, and adjustments in global
pola investasi global. Tekanan tersebut membatasi akselerasi supply chains and investment patterns. These pressures limited
pertumbuhan dan menjaga tingkat risiko penurunan tetap growth acceleration and kept downside risks significant,
signifikan, termasuk dari potensi tekanan inflasi yang masih including the potential persistence of inflationary pressures in
bertahan di beberapa negara. Dengan demikian, meskipun several countries. Accordingly, although the global economy in
ekonomi global pada 2025 cukup tangguh, momentumnya 2025 remained relatively resilient, its momentum continued to
tetap berada dalam tekanan berbagai faktor eksternal dan face pressure from various external and structural factors [1] [2].
struktural [1] [2].
Tinjauan Perekonomian Nasional National Economic Overview
Perekonomian Indonesia tahun 2025 tetap menunjukkan Indonesia’s economy in 2025 continued to demonstrate
ketahanan yang kuat di tengah dinamika global yang penuh strong resilience amid global uncertainties. Statistics Indonesia
ketidakpastian. Badan Pusat Statistik mencatat pertumbuhan recorded economic growth of 5.11%, an increase compared to
ekonomi sebesar 5,11%, meningkat dibandingkan tahun the previous year, supported by maintained macroeconomic
sebelumnya, didukung oleh stabilitas makroekonomi yang stability, solid domestic demand, and adaptive policy responses.
terjaga, permintaan domestik yang solid, serta respons In terms of scale, Indonesia’s GDP reached Rp23,821.1 trillion
kebijakan yang adaptif. Dari sisi skala, PDB Indonesia mencapai with GDP per capita of Rp83.7 million or USD5,083.4, reflecting
Rp23.821,1 triliun dengan PDB per kapita sebesar Rp83,7 juta the country’s continuously expanding economic capacity [3].
atau USD5.083,4, mencerminkan kapasitas ekonomi yang terus
berkembang [3].
PT Bank Ina Perdana Tbk 128 Laporan Tahunan 2025 Annual Report
Page 131
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Permintaan domestik tetap menjadi penopang utama Domestic demand remained the main driver of growth, as
pertumbuhan, tercermin dari konsumsi rumah tangga yang reflected in household consumption growth of 4.98% and
tumbuh 4,98% dan investasi sebesar 5,09%, sementara ekspor investment growth of 5.09%, while exports also recorded
juga mencatat pertumbuhan 7,03%[3]. Stabilitas harga tetap growth of 7.03% [3]. Price stability was maintained with inflation
terjaga dengan inflasi sebesar 2,92% pada akhir tahun, masih at 2.92% at year-end, remaining within Bank Indonesia’s target
berada dalam kisaran target Bank Indonesia sebesar 2,5±1% [4]. range of 2.5±1% [4]. Real sector performance also showed
Kinerja sektor riil juga menunjukkan ekspansi, didukung oleh expansion, supported by manufacturing activity remaining
aktivitas manufaktur yang tetap berada pada zona ekspansif in the expansion zone, along with consumer optimism and
serta optimisme konsumen dan peningkatan realisasi investasi increased investment realization [5].
[5]
.
Dari sisi eksternal dan sektor keuangan, perekonomian From the external and financial sector perspectives,
Indonesia tetap solid dengan surplus neraca perdagangan Indonesia’s economy remained solid, with a trade surplus of
sebesar USD41,05 miliar [6] dan cadangan devisa yang tinggi USD41.05 billion [6] and high foreign exchange reserves [7].
[7]
. Stabilitas sistem keuangan juga terjaga, tercermin dari Financial system stability was also maintained, as reflected
pertumbuhan kredit sebesar 9,63% [8] serta penguatan pasar in credit growth of 9.63% [8] and strengthening stock
saham. Selain itu, indikator sosial menunjukkan perbaikan, market performance. In addition, social indicators showed
antara lain penurunan tingkat pengangguran [9] dan kemiskinan improvement, including declines in unemployment [9] and
[10]
. Secara keseluruhan, kombinasi pertumbuhan yang stabil, poverty levels [10]. Overall, the combination of stable growth,
inflasi yang terkendali, serta ketahanan sektor eksternal menjadi controlled inflation, and resilience in the external sector forms
fondasi penting bagi keberlanjutan pertumbuhan ekonomi an important foundation for the sustainability of Indonesia’s
Indonesia ke depan. economic growth going forward.
Sumber / Sources:
[1] World Economic Outlook Januari 2026, International Monetary Fund. / World Economic Outlook January 2026, International Monetary Fund.
[2] OECD Economic Outlook Desember 2025 Volume 2025/2, No. 118, OECD. / OECD Economic Outlook December 2025 Volume 2025/2, No. 118, OECD.
[3] Badan Pusat Statistik, Pertumbuhan Ekonomi Indonesia 2025, 5 Februari 2026. / Statistics Indonesia, Indonesia Economic Growth 2025, February 5, 2026.
[4] Siaran Pers Bank Indonesia, Inflasi IHK 2025 Terjaga dalam Sasaran, 5 Januari 2026. / Bank Indonesia Press Release, 2025 CPI Inflation Remains Within Target, January 5, 2026.
[5] Siaran Pers Kementerian Koordinator Bidang Perekonomian Republik Indonesia, Lanjutkan Momentum Optimisme Pertumbuhan Ekonomi, Pemerintah Perkuat Lima Pilar
Kemandirian Nasional, 4 November 2025. / Press Release of the Coordinating Ministry for Economic Affairs of the Republic of Indonesia, Continuing the Momentum of
Economic Growth Optimism, the Government Strengthens Five Pillars of National Independence, November 4, 2025.
[6] Siaran Pers Kementerian Perdagangan Republik Indonesia, Surplus 2025 Capai USD 41,05 Miliar, Mendag Busan Optimistis Hadapi 2026, 6 Februari 2026. / Press Release
of the Ministry of Trade of the Republic of Indonesia, 2025 Surplus Reaches USD 41.05 Billion, Minister of Trade Busan Optimistic in Facing 2026, February 6, 2026.
[7] Siaran Pers Bank Indonesia, Cadangan Devisa Desember 2025 Meningkat, 8 Januari 2026. / Bank Indonesia Press Release, December 2025 Foreign Exchange Reserves
Increased, January 8, 2026.
[8] Siaran Pers Kebijakan OJK Menjaga Sektor Jasa Keuangan Semakin Mendukung Program Prioritas Pemerintah, Pertemuan Tahunan Industri Jasa Keuangan 2026, 6
Februari 2026. / Press Release on OJK Policies Maintaining the Financial Services Sector to Further Support Government Priority Programs, 2026 Annual Meeting of the
Financial Services Industry, February 6, 2026.
[9] Badan Pusat Statistik, Keadaan Ketenagakerjaan Indonesia November 2025, 5 Februari 2026. / Statistics Indonesia, Indonesia Employment Situation November 2025,
February 5, 2026.
[10] Siaran Pers Badan Pusat Statistik, Tingkat Kemiskinan Kembali Menurun, 25 Juli 2025. / Statistics Indonesia Press Release, Poverty Rate Declines Again, July 25, 2025.
Laporan Tahunan 2025 Annual Report 129 PT Bank Ina Perdana Tbk
Page 132
Tinjauan Industri Perbankan Nasional
Overview of the National Banking Industry
Tahun 2025 menjadi periode penting bagi industri perbankan The year 2025 marked an important period for the national
nasional dalam menegaskan perannya sebagai penopang banking industry in reaffirming its role as a pillar of financial
stabilitas sistem keuangan sekaligus penggerak pembiayaan system stability as well as a driver of economic financing.
ekonomi. Di tengah ketidakpastian global, sektor perbankan Amid global uncertainty, Indonesia’s banking sector continued
Indonesia tetap menunjukkan ketahanan yang solid, tercermin to demonstrate solid resilience, as reflected in very adequate
dari likuiditas yang sangat memadai, permodalan yang kuat, liquidity, strong capital, and a well-maintained risk profile.
serta profil risiko yang terjaga. Optimisme pelaku industri Industry optimism was also reflected in the Banking Business
juga tercermin dalam Survei Orientasi Bisnis Perbankan yang Orientation Survey conducted by the Financial Services
dilakukan oleh Otoritas Jasa Keuangan, yang menunjukkan Authority, which indicated that banking prospects remained
prospek perbankan tetap positif hingga akhir tahun. Selain itu, positive through year-end. In addition, controlled inflation
inflasi yang terkendali turut mendukung stabilitas biaya dana supported the stability of the cost of funds and asset quality,
dan kualitas aset, meskipun tekanan pada segmen debitur although pressures in certain debtor segments still warrant
tertentu tetap perlu dicermati. close attention.
Dari sisi intermediasi, kinerja perbankan tetap ekspansif dengan From an intermediation perspective, banking performance
pertumbuhan kredit sebesar 9,63% (yoy) menjadi Rp8.586 remained expansive, with credit growth of 9.63% (yoy) reaching
triliun, didorong oleh meningkatnya permintaan pembiayaan Rp8,586 trillion, driven by increasing financing demand and the
serta pelonggaran standar penyaluran kredit. Struktur kredit easing of lending standards. The credit structure also showed
juga menunjukkan pergeseran ke arah sektor produktif, a shift toward productive sectors, with the highest growth
dengan pertumbuhan tertinggi pada kredit investasi, diikuti in investment loans, followed by consumption and working
konsumsi dan modal kerja. Di sisi pendanaan, Dana Pihak Ketiga capital loans. On the funding side, Third Party Funds (DPK) grew
(DPK) tumbuh kuat sebesar 13,83% menjadi Rp10.059 triliun, strongly by 13.83% to Rp10,059 trillion, reflecting sustained
mencerminkan kepercayaan masyarakat yang tetap terjaga. public confidence. Asset quality remained under control, with
Kualitas aset tetap terkendali dengan rasio NPL gross sebesar a gross NPL ratio of 2.05% and a declining Loan at Risk (LaR),
2,05% dan Loan at Risk (LaR) yang menurun, menunjukkan indicating that credit expansion remained within prudent risk
bahwa ekspansi kredit masih berada dalam koridor manajemen management parameters.
risiko yang prudent.
Dari sisi stabilitas dan struktur industri, likuiditas perbankan In terms of stability and industry structure, banking liquidity
tetap sangat memadai dengan rasio Non-Core Deposit (AL/ remained very adequate, with the Non-Core Deposit ratio
NCD), rasio Alat Likuid terhadap Dana Pihak Ketiga (AL/ (AL/NCD), Liquid Assets to Third Party Funds ratio (AL/DPK),
DPK), dan Liquidity Coverage Ratio (LCR) yang jauh di atas and Liquidity Coverage Ratio (LCR) all well above minimum
ketentuan minimum. Dukungan kebijakan Bank Indonesia regulatory requirements. Policy support from Bank Indonesia
melalui penurunan suku bunga acuan dan insentif likuiditas through benchmark interest rate cuts and liquidity incentives
turut mendorong intermediasi, meskipun transmisi ke suku also supported intermediation, although transmission to
bunga kredit masih berlangsung bertahap. Di sisi lain, industri lending rates remained gradual. On the other hand, the industry
juga memasuki fase transformasi melalui penguatan struktur has entered a transformation phase through strengthening
perbankan, termasuk konsolidasi bank kecil dan pengembangan banking structure, including the consolidation of smaller banks
inovasi produk seperti layanan bank emas. Secara keseluruhan, and the development of product innovations such as gold
industri perbankan Indonesia pada 2025 menunjukkan banking services. Overall, Indonesia’s banking industry in 2025
pertumbuhan yang tetap kuat, likuid, dan resilien, sekaligus demonstrated strong growth, high liquidity, and resilience,
semakin adaptif dalam menghadapi tantangan struktural dan while becoming increasingly adaptive in addressing structural
dinamika ekonomi ke depan. challenges and future economic dynamics.
Sumber / Sources:
1. World Economic Outlook Januari 2026, International Monetary Fund. / World Economic Outlook January 2026, International Monetary Fund.
2. Siaran Pers: Kinerja Perbankan Tetap Solid Hingga Akhir 2025, Survei Orientasi Bisnis Perbankan OJK Triwulan IV-2025, 22 November 2025. / Press Release: Banking
Performance Remains Solid Through End-2025, OJK Banking Business Orientation Survey Fourth Quarter 2025, November 22, 2025.
3. Siaran Pers Kebijakan OJK Menjaga Sektor Jasa Keuangan Semakin Mendukung Program Prioritas Pemerintah, Pertemuan Tahunan Industri Jasa Keuangan 2026, 6 Februari 2026. /
Press Release on OJK Policies Maintaining the Financial Services Sector to Further Support Government Priority Programs, 2026 Annual Meeting of the Financial Services Industry,
February 6, 2026.
4. Siaran Pers Bank Indonesia, Survei Perbankan Triwulan IV 2025: Penyaluran Kredit Baru Meningkat, 22 Januari 2026. / Bank Indonesia Press Release, Banking Survey Fourth
Quarter 2025: New Credit Disbursement Increased, January 22, 2026.
5. Siaran Pers Bank Indonesia, Inflasi IHK 2025 Terjaga dalam Sasaran, 5 Januari 2026. / Bank Indonesia Press Release, 2025 CPI Inflation Remains Within Target, January 5, 2026.
PT Bank Ina Perdana Tbk 130 Laporan Tahunan 2025 Annual Report
Page 133
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Tinjauan Operasi per Segmen Usaha
Operational Overview by Business Segment
Kinerja Segmen Operasi Operating Segment Performance
Bank INA mengelompokkan aktivitas operasional ke dalam Bank INA classifies its operational activities into three main
3 segmen utama, yaitu pemasaran dan kredit, treasury and segments, namely marketing and lending, treasury and financial
financial institutions, serta trade finance sebagai berikut. institutions, and trade finance, as follows.
(dalam jutaan Rupiah / in million Rupiah)
2024 2025
Uraian Pemasaran Treasury Pemasaran Treasury
Description dan Kredit dan / and Trade dan Kredit dan / and Trade
Total Total
Marketing Financial Finance Marketing Financial Finance
and Loans Institutions and Loans Institutions
PENDAPATAN
INCOME
Pendapatan Bunga
1.256.508 625.213 7.398 1.889.119 1.175.157 633.640 7.323 1.816.120
Interest Income
Pendapatan
Operasional Lainnya 11.786 11.684 3.597 27.067 36.156 108.464 2.112 146.732
Other Operating Income
Total Pendapatan
1.268.294 636.897 10.995 1.916.186 1.211.313 742.104 9.435 1.962.852
Total Income
BEBAN
EXPENSES
Beban Bunga
(1.152.302) (23.757) - (1.176.059) (1.236.032) (19.817) - (1.255.849)
Interest Expenses
Beban Operasional
Lainnya
(189.263) 381 (16) (188.898) (588.900) (13.126) (35) (602.061)
Other Operating
Expenses
Total Beban
(1.341.565) (23.376) (16) (1.364.957) (1.824.932) (32.943) (35) (1.857.910)
Total Expenses
Pendapatan yang tidak
dapat Dialokasikan - - - 21.019 - - - 23.384
Unallocated Income
Beban yang tidak dapat
Dialokasikan - - - (472.184) - - - (593.206)
Unallocated Expenses
Laba Sebelum Pajak
Income before Tax - - - 107.463 - - - (464.880)
Expenses
Beban Pajak
Penghasilan - - - (25.615) - - - 95.862
Tax Expenses
Laba Bersih Tahun
Berjalan
Net Income for
- - - 81.848 - - - (369.018)
the Year
Laporan Tahunan 2025 Annual Report 131 PT Bank Ina Perdana Tbk
Page 134
(dalam jutaan Rupiah / in million Rupiah)
2024 2025
Uraian Pemasaran Treasury Pemasaran Treasury
Description dan Kredit dan / and Trade dan Kredit dan / and Trade
Total Total
Marketing Financial Finance Marketing Financial Finance
and Loans Institutions and Loans Institutions
ASET
ASSETS
Aset Segmen
12.882.852 1.0712.747 335.125 23.930.724 14.908.870 15.087.176 250.301 30.246.347
Segment Assets
Aset yang tidak dapat
Dialokasikan - - - 506.010 - - - 1.051.885
Unallocated Assets
Total Aset
- - - 24.436.734 - - - 31.298.232
Total Assets
LIABILITAS
LIABILITIES
Liabilitas Segmen
20.172.847 406.535 60.367 20.639.749 27.313.754 473.730 26.936 27.814.420
Segment Liabilities
Liabilitas yang tidak
dapat Dialokasikan - - - 184.011 - - - 173.991
Unallocated Liabilities
Total Liabilitas
- - - 20.823.760 - - - 27.988.411
Total Liabilities
Segmen Pemasaran dan Kredit Marketing and Loans Segment
Melalui segmen pemasaran dan kredit, Bank INA menjalankan Through the marketing and lending segment, Bank INA carries
berbagai kegiatan pendanaan dengan rincian sebagai berikut. out various financing activities with the following details.
1. Kegiatan pendanaan, meliputi tabungan, giro, dan deposito 1. Funding activities, including saving accounts, current
berjangka. accounts, and time deposits.
2. Kredit, terbagi menjadi segmen korporasi, komersial, 2. Loans, divided into corporate, commercial, micro, small
usaha mikro, kecil, dan menengah (SME), konsumer, serta and medium enterprises (SME), consumer, and micro
mikro. Aktivitas ini mencakup pembiayaan untuk berbagai segments. These activities include financing of various use,
kebutuhan seperti modal kerja, investasi, dan konsumsi. such as working capital, investment, and consumption.
3. Fee-based income, diperoleh dari aktivitas layanan produk 3. Fee-based income, obtained from banking product/
perbankan meliputi layanan payroll, layanan pembayaran service activities, including payroll services, tuition/
uang sekolah/uang pendidikan, layanan pengambilan uang education payment services, money withdrawal services
dari institusi atau instansi tertentu, transaksi melalui ATM, from certain institutions or agencies, transactions through
bancassurance, dan transaksi layanan digital. ATMs, bancassurance, and digital services transactions.
Kinerja segmen pemasaran dan kredit Bank disajikan dalam The performance of the Bank’s marketing and lending segment
tabel berikut. is presented in the following table.
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Pendapatan Bunga 1.256.508 1.175.157 (81.351) (6.47) Interest Income
Pendapatan Operasional Lainnya 11.786 36.156 24.370 206,77 Other Operation Income
Total Pendapatan 1.268.294 1.211.313 (56.981) (4,49) Total Income
Beban (1.341.565) (1.824.932) (483.367) 36,03 Expenses
Total Aset 12.882.852 14.908.870 2.026.018 15,73 Total Assets
Total Liabilitas 20.172.847 27.313.754 7.140.907 35,40 Total Liabilities
PT Bank Ina Perdana Tbk 132 Laporan Tahunan 2025 Annual Report
Page 135
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Pada tahun 2025, pendapatan Bank INA yang berasal dari In 2025, Bank INA’s revenue from the marketing and lending
segmen pemasaran dan kredit tercatat sebesar Rp1,21 triliun, segment was recorded at Rp1.21 trillion, decreasing by
menurun sebesar 4,49% atau Rp56,98 miliar dibandingkan 4.49% or Rp56.98 billion compared to the previous year of
tahun sebelumnya yang sebesar Rp1,26 triliun. Sejalan dengan Rp1.26 trillion. In line with this, expenses in the marketing and
hal tersebut, beban segmen pemasaran dan kredit tercatat lending segment were recorded at Rp1.82 trillion, increasing by
sebesar Rp1,82 triliun, meningkat sebesar 36,03% atau 36.03% or Rp483.37 billion compared to 2024.
Rp483,37 miliar dibandingkan tahun 2024.
Dari sisi posisi keuangan, total aset segmen pemasaran dan From a financial position perspective, total assets of
kredit pada tahun 2025 mencapai Rp14,91 triliun, meningkat the marketing and lending segment in 2025 reached
sebesar 15,73% atau Rp2,03 triliun dibandingkan tahun Rp14.91 trillion, increasing by 15.73% or Rp2.03 trillion compared
sebelumnya. Sementara itu, total liabilitas segmen ini tercatat to the previous year. Meanwhile, total liabilities of this segment
sebesar Rp27,31 triliun, meningkat dibandingkan posisi tahun were recorded at Rp27.31 trillion, increasing compared to
2024. the 2024 position.
Treasury dan Financial Institutions Treasury and Financial Institutions
Bank INA mengelola transaksi treasury secara menyeluruh Bank INA manages treasury transactions on a bankwide basis
(bankwide) dengan membaginya ke dalam 2 kategori portofolio, by classifying them into two portfolio categories, namely the
yaitu trading book dan banking book. Trading book mencakup trading book and the banking book. The trading book includes
seluruh posisi perdagangan Bank pada instrumen keuangan all of the Bank’s trading positions in financial instruments
yang tercatat di neraca maupun rekening administratif, dengan recorded both on the balance sheet and in administrative
tujuan memperoleh keuntungan jangka pendek. Sementara itu, accounts, with the objective of generating short-term gains.
banking book mencakup seluruh posisi yang ditujukan untuk Meanwhile, the banking book includes all positions intended to
pemenuhan kebutuhan likuiditas serta pengelolaan aset dan meet liquidity needs as well as to optimize asset and liability
liabilitas secara optimal. management.
Produk treasury yang ditransaksikan di pasar uang meliputi: The treasury products traded in the money market, include:
1. Transaksi Pasar Uang (Money Market) 1. Money Market Transactions
Merupakan transaksi penempatan/peminjaman dana (call Transactions of placing/borrowing funds (call money)
money) antar bank dan transaksi dengan Bank Indonesia, between banks and transactions with Bank Indonesia, such
yang mencakup Deposit Facility (FASBI), Term Deposit, as Deposit Facility (FASBI), Term Deposit, Reverse Repo
Reverse Repo, Repo, Sekuritas Rupiah Bank Indonesia, dan and Repo, Bank Indonesia Rupiah Securities, and Bank
Sekuritas Valas Bank Indonesia. Indonesia Foreign Currency Securities.
2. Transaksi Valuta Asing (Foreign Exchange) 2. Foreign Exchange Transactions
Meliputi transaksi lindung nilai (hedging), investasi, dan Consist of hedging, investment, and trading transactions,
trading, baik untuk posisi Bank maupun nasabah. Produk both for Bank positions or customer positions. The traded
yang ditransaksikan mencakup Today, Tom, Spot, Forward, products include Today, Tom, Spot, Forward, Swap and
Swap, dan Domestic Non-Delivery Forward. Selain itu, Domestic Non Delivery Forward transactions. In addition,
transaksi Bank Notes juga aktif untuk kebutuhan hedging Bank Notes transactions are also actively conducted for
dan remittance. hedging and remittance purposes.
3. Transaksi Fixed Income 3. Fixed Income Transactions
Meliputi transaksi surat berharga yang diterbitkan oleh Consist of transactions of securities, both issued by the
Pemerintah (Surat Berharga Negara) dan perusahaan Government (Government Securities) and by companies
(Obligasi Korporasi) untuk memenuhi rasio intermediasi (Corporate Bonds), aiming to meet the Macroprudential
makroprudensial (RIM), rasio pembiayaan inklusif Intermediation Ratio (RIM), Macroprudential Inclusive
makroprudensial (RPIM), dan optimalisasi laba. Sejak Financing Ratio (RPIM), and profit optimization. Since 2021,
2021, transaksi Surat Berharga Negara dapat dilakukan retail customers can also make transactions of Government
oleh nasabah retail di pasar sekunder (secondary market). on the secondary market. Further, starting 2024,
Selanjutnya, mulai tahun 2024, Bank juga menjalin kerja the Bank also collaborating with PT Trimegah Sekuritas
sama dengan PT Trimegah Sekuritas Indonesia Tbk sebagai Indonesia Tbk as a distribution sub-partner for the sales
sub-mitra distribusi dalam penjualan Surat Berharga of Government Securities in the primary market, through
Negara di pasar primer (primary market) melalui fasilitas mobile banking facility.
mobile banking.
Laporan Tahunan 2025 Annual Report 133 PT Bank Ina Perdana Tbk
Page 136
Sementara itu, aktivitas financial institutions meliputi: Meanwhile, financial institutions activities, include:
1. Pembukaan Rekening Nostro pada bank-bank domestik 1. Opening a Nostro Account at other banks domestically/
dan internasional dengan mata uang USD, EUR, GBP, JPY, overseas, which includes currencies: USD, EUR, GBP, JPY,
HKD, SGD, AUD, dan CNY. Rekening Nostro dibuka di BNI HKD, SGD, AUD and CNY. The Nostro Account is opened
New York, BRI New York, BNI London, BNI Tokyo, BNI Hong at BNI New York, BRI New York, BNI London, BNI Tokyo,
Kong, DBS Singapore, Mandiri Shanghai, BCA untuk AUD, BNI Hong Kong, DBS Singapore, Mandiri Shanghai, BCA for
di Mandiri dan BCA untuk settlement dalam negeri (khusus AUD, at Mandiri and BCA for domestic settlement (USD
USD); serta specific); and
2. Melakukan analisis dan pembukaan counterparty limit pada 2. Analyzing and opening counterparty limit at banks and
bank serta institusi keuangan non-bank lainnya. Bank juga other non-bank financial institutions. The Bank also
secara berkala melakukan review untuk memastikan risiko conducting regular reviews to ensure the risks are always
tetap terkendali. under control.
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Pendapatan Bunga 625.213 633.640 8.427 1,35 Interest Income
Pendapatan Operasional Lainnya 11.684 108.464 96.780 828,31 Other Operation Income
Total Pendapatan 636.897 742.104 105.207 16,52 Total Income
Beban (23.376) (32.943) (9.567) 40,93 Expenses
Total Aset 10.712.747 15.087.176 4.374.429 40,83 Total Assets
Total Liabilitas 406.535 473.370 66.835 16,44 Total Liabilities
Pada tahun 2025, pendapatan Bank INA dari segmen treasury In 2025, Bank INA’s revenue from the treasury and financial
dan financial institutions sebesar Rp742,10 miliar, meningkat institutions segment amounted to Rp742.10 billion, increasing
16,52% atau Rp105,21 miliar dibandingkan tahun sebelumnya by 16.52% or Rp105.21 billion compared to the previous year
yang tercatat sebesar Rp636,90 miliar. Beban segmen ini juga of Rp636.90 billion. Expenses in this segment also increased
mengalami peningkatan sebesar 40,93% atau Rp9,57 miliar by 40.93% or Rp9.57 billion to Rp32.94 billion, compared to
menjadi Rp32,94 miliar dibandingkan tahun sebelumnya yang Rp23.38 billion in the previous year.
tercatat sebesar Rp23,38 miliar.
Dari sisi posisi keuangan, total aset segmen treasury dan From a financial position perspective, total assets of
financial institutions mengalami peningkatran 40,83% the treasury and financial institutions segment increased by
atau Rp4,37 triliun menjadi Rp15,09 triliun di tahun 2025, 40.83% or Rp4.37 trillion to Rp15.09 trillion in 2025, compared
dibandingkan tahun sebelumnya yang tercatat sebesar to Rp10.71 trillion in the previous year. Total liabilities of this
Rp10,71 triliun. Total liabilitas segmen ini juga mengalami segment also increased to Rp473.37 billion, compared to
peningkatan juga menjadi Rp473,37 miliar, dibandingkan tahun Rp406.54 billion in the previous year.
sebelumnya yang tercatat sebesar Rp406,54 miliar.
PT Bank Ina Perdana Tbk 134 Laporan Tahunan 2025 Annual Report
Page 137
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Segmen Trade Finance Trade Finance Segment
Kinerja segmen trade finance Bank disajikan dalam tabel The performance of the Bank’s trade finance segment is
berikut. presented in the following table.
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Uraian 2024 2025 Growth (Decline) Description
Rp %
Pendapatan Bunga 7.398 7.323 (75) (1,01) Interest Income
Pendapatan Operasional Lainnya 3.597 2.112 (1.485) (41,28) Other Operation Income
Total Pendapatan 10.995 9.435 (1.560) (14,19) Total Income
Beban (16) (35) (19) 118,75 Expenses
Total Aset 335.125 250.301 (84.824) (25,31) Total Assets
Total Liabilitas 60.367 26.936 (33.431) (55,38) Total Liabilities
Pada tahun 2025, pendapatan Bank INA dari segmen trade In 2025, Bank INA’s income from the trade finance segment
finance tercatat sebesar Rp9,44 miliar, menurun sebesar was recorded at Rp9.44 billion, decreasing by 14.19% or
14,19% atau Rp1,56 miliar dibandingkan tahun sebelumnya yang Rp1.56 billion compared to the previous year of Rp10.99 billion.
sebesar Rp10,99 miliar. Sejalan dengan pergerakan pendapatan, In line with the income movement, expenses in the trade
beban segmen trade finance tercatat sebesar Rp35 juta, finance segment were recorded at Rp35 million, increasing by
meningkat sebesar 118,75% atau Rp19 juta dibandingkan tahun 118.75% or Rp19 million compared to 2024.
2024.
Dari sisi posisi keuangan, total aset segmen trade finance From a financial position perspective, total assets of the trade
pada tahun 2025 mencapai Rp250,30 miliar, menurun sebesar finance segment in 2025 reached Rp250.30 billion, decreasing
25,31% atau Rp84,82 miliar dibandingkan tahun sebelumnya. by 25.31% or Rp84.82 billion compared to the previous year.
Sementara itu, total liabilitas segmen ini tercatat sebesar Meanwhile, total liabilities of this segment were recorded at
Rp26,94 miliar, menurun dibandingkan posisi tahun 2024. Rp26.94 billion, declining compared to the 2024 position.
Laporan Tahunan 2025 Annual Report 135 PT Bank Ina Perdana Tbk
Page 138
Aspek Pemasaran
Marketing Aspect
Strategi Pemasaran Marketing Strategy
Sepanjang tahun 2025, Bank INA secara konsisten memperkuat Throughout 2025, Bank INA consistently strengthened its
strategi pemasaran untuk mendorong pertumbuhan penjualan marketing strategy to drive product sales growth while
produk sekaligus meningkatkan mutu layanan bagi nasabah. improving service quality for customers. The implemented
Adapun strategi pemasaran yang dijalankan diungkapkan marketing strategies are disclosed as follows:
sebagai berikut.
1. Program campaign Gempur Pasar untuk meningkatkan 1. The Gempur Pasar campaign program to increase Current
Current Account Saving Account (CASA) untuk Account Savings Account (CASA) in order to support
mendukung pertumbuhan pendanaan dan peningkatan funding growth and the acquisition of new customers
jumlah nasabah baru melalui: through:
a. Program Giro IDR dan Tabina Bisnis; a. Giro IDR and Tabina Bisnis programs;
b. Program tematik dalam rangka hari raya dengan b. Thematic programs during holidays with loyalty reward
pemberian program hadiah loyalty; schemes;
c. Program promosi Tabina Green Banking, Tabina Triple c. Promotional programs for Tabina Green Banking, Tabina
Untung (TTU), dan Tabina Berjangka yang memberikan Triple Untung (TTU), and Tabina Berjangka, offering
pilihan hadiah loyalty kepada nasabah; loyalty reward options for customers;
d. Program community marketing untuk nasabah dalam d. Community marketing programs targeting customer
komunitas yang memiliki hobi atau kegiatan bersama; communities with shared hobbies or activities;
e. Program taktikal berbentuk kontes cabang berupa e. Tactical programs in the form of branch competitions,
pemberian hadiah/gift kepada nasabah yang telah providing gifts/rewards to customers who increase
meningkatkan saldo Giro IDR maupun Tabina Bisnis their Giro IDR or Tabina Bisnis balances within a certain
dalam periode tertentu. period.
2. Cabang lebih difokuskan untuk meningkatkan pertumbuhan 2. Branches are further focused on driving growth in retail
nasabah ritel segmen Affluent Individu (saldo Rp500 juta customers within the Affluent Individual segment (balances
ke atas). of Rp500 million and above).
3. Mengoptimalkan kinerja dan relokasi jaringan kantor cabang 3. Optimizing the performance and relocation of the
Bank untuk mendukung pertumbuhan akuisisi nasabah Bank’s branch network to support the acquisition of new
baru, peningkatan pendanaan nasabah, brand awareness, customers, increase customer funding, enhance brand
serta kenyamanan transaksi perbankan nasabah, baik awareness, and improve banking transaction convenience
individu maupun korporasi. for both individual and corporate customers.
4. Melanjutkan membangun loyalty program lewat Poin BINA 4. Continuing the development of the loyalty program
yang dapat diakses oleh nasabah lewat INA Mobile Banking through BINA Points, which can be accessed by customers
dengan memberikan kemudahan kepada nasabah untuk via INA Mobile Banking, providing ease for customers to
menukarkan Poin dengan beberapa loyalty gift yang ada. redeem points for various available loyalty gifts.
5. Melakukan penjualan produk Binadigital, baik melalui 5. Conducting sales of Binadigital products, both through
cabang maupun digital onboarding, untuk meningkatkan branches and digital onboarding, to increase penetration in
penetrasi segmen nasabah digital. the digital customer segment.
6. Membangun strategi Branding Communications Bank INA. 6. Developing Bank INA’s branding and communications
strategy.
7. Melakukan monitoring dan tracking kinerja jaringan kantor 7. Monitoring and tracking branch network performance
cabang lewat Penilaian Kinerja Cabang (PKC). through Branch Performance Assessment (PKC).
8. Mengembangkan pengetahuan dan meningkatkan jumlah 8. Developing expertise and increasing the number of
tenaga pemasaran (RM Funding), serta sertifikasi untuk marketing personnel (Funding Relationship Managers), as
WAPERD. well as certification for WAPERD.
9. Meningkatkan kepemilikan produk nasabah dengan 9. Increasing customer product ownership by offering
menawarkan solusi keuangan baik dari sisi investasi maupun financial solutions in both investment and protection
proteksi melalui kerja sama dengan perusahaan asuransi, segments through cooperation with insurance companies,
sekuritas, dan manajer investasi. securities firms, and investment managers.
10. Menyelenggarakan literasi dan inklusi keuangan, baik secara 10. Conducting financial literacy and inclusion programs,
nasional bersama industri atau regulator maupun secara both nationally in collaboration with industry stakeholders
PT Bank Ina Perdana Tbk 136 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
swa-mandiri, untuk meningkatkan tingkat inklusi keuangan or regulators and independently, to improve financial
dan edukasi kepada masyarakat. inclusion levels and public education.
11. Mengembangkan kerja sama dengan anggota ekosistem 11. Developing cooperation with members of the Digital
Perdagangan Aset Keuangan Digital, termasuk Aset Kripto Financial Asset Trading ecosystem, including Crypto
dan Komoditi Berjangka lewat produk rekening terpisah Assets and Commodity Futures, through segregated
(segregated account) serta produk lainnya. account products and other related offerings.
12. Meningkatkan tata kelola perlindungan konsumen dan 12. Enhancing consumer protection governance and customer
pengelolaan keluhan nasabah lewat seluruh jaringan kantor complaint management across all branch networks, online
cabang, media online maupun layanan Call Center agar media, and Call Center services to ensure proper handling
mampu menata kelola perlindungan nasabah serta keluhan of customer protection and complaints in accordance with
nasabah lewat SLA yang berlaku. applicable SLA standards.
13. Mengevaluasi kesempatan untuk Kerja sama Alih Daya 13. Evaluating opportunities for outsourcing cooperation with
Pekerjaan dengan Perusahaan Penyedia Jasa untuk service provider companies to carry out marketing (direct
melakukan pemasaran (direct sales) sebagai pekerjaan sales) as supporting activities of the Bank’s business
penunjang kegiatan usaha bank untuk memperluas operations, in order to expand marketing reach and drive
jangkauan pemasaran dan pertumbuhan bisnis Bank. business growth.
14. Mengembangkan Bank INA Prioritas sebagai layanan 14. Developing Bank INA Priority as a premier customer service.
nasabah prima. Layanan Bank INA Prioritas dapat Bank INA Priority services aim to enhance customer
meningkatkan keterikatan antara nasabah dengan Bank INA engagement with Bank INA as well as increase the Bank’s
serta meningkatkan nilai jual Bank. value proposition.
Pangsa Pasar Market Share
Data pangsa pasar yang disajikan dalam Laporan Tahunan ini The market share data presented in this Annual Report is Bank
merupakan pangsa pasar Bank INA dengan industri perbankan INA’s market share within the banking industry and bank groups
dan kelompok bank berdasarkan modal inti (KBMI) I (kelompok based on core capital (KBMI) I (commercial bank groups with
bank umum dengan modal inti minimum Rp6 triliun). Kondisi a minimum core capital of Rp6 trillion). The Bank’s market share
pangsa pasar Bank dalam 2 tahun terakhir diungkapkan sebagai performance over the last two years is disclosed as follows.
berikut.
Kinerja Bank INA Perdana Dibanding Rata-Rata Industri Perbankan
Performance of Bank INA Perdana Compared to Banking Industry Average
(dalam miliar Rupiah, kecuali dinyatakan lain / in billion Rupiah, unless stated otherwise)
2024 2025
Pangsa Pasar Pangsa Pasar
Uraian Bank INA Industri Market Bank INA Industri Market Description
Perdana Industry Share Perdana Industry Share
(%) (%)
Aset 24.437 12.460.955 0,20 31.298 13.646.417 0,23 Assets
Kredit 13.150 7.942.947 0,17 15.263 8.693.972 0,18 Loans
Dana Pihak Ketiga 20.127 8.835.755 0,23 27.260 10.057.543 0,27 Thirt-Party Funds
Kinerja Bank INA Perdana Dibanding Rata-Rata KBMI I
Performance of Bank INA Perdana Compared to KBMI I Average
(dalam miliar Rupiah, kecuali dinyatakan lain / in billion Rupiah, unless stated otherwise)
2024 2025
Pangsa Pasar Pangsa Pasar
Uraian Bank INA Industri Market Bank INA Industri Market Description
Perdana Industry Share Perdana Industry Share
(%) (%)
Aset 24.437 1.447.345 1,69 31.298 1.309.081 2,39 Assets
Kredit 13.150 810.760 1,62 15.263 757.559 2,01 Loans
Dana Pihak Ketiga 20.127 974.562 2,07 27.260 930.499 2,93 Thirt-Party Funds
Sumber / Sources:
Portal Data Sektor Jasa Keuangan Terintegrasi, Otoritas Jasa Keuangan. / Integrated Financial Services Sector Data Portal, Financial Services Authority.
Laporan Tahunan 2025 Annual Report 137 PT Bank Ina Perdana Tbk
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Tinjauan Keuangan
Financial Overview
Analisis dan pembahasan kinerja keuangan berikut disusun The following financial performance analysis and discussion
berdasarkan Laporan Keuangan PT Bank Ina Perdana Tbk are prepared based on the Financial Statements of PT Bank
untuk tahun yang berakhir pada 31 Desember 2025. Laporan Ina Perdana Tbk for the year ended December 31, 2025.
keuangan tersebut telah diaudit oleh Kantor Akuntan Publik The financial statements have been audited by Purwanto
Purwanto Susanti dan Surja, bagian dari jaringan global Ernst Susanti and Surja Public Accounting Firm, a member of the
& Young, dan memperoleh opini wajar dalam semua hal yang global Ernst & Young network, and received an unqualified
material. opinion in all material respects.
Laporan Keuangan mencakup Laporan Posisi Keuangan, The Financial Statements include the Statement of Financial
Laporan Laba Rugi dan Penghasilan Komprehensif Lain, Laporan Position, Statement of Profit or Loss and Other Comprehensive
Perubahan Ekuitas, serta Laporan Arus Kas untuk periode yang Income, Statement of Changes in Equity, and Statement of
berakhir pada 31 Desember 2025, yang disusun sesuai dengan Cash Flows for the period ended December 31, 2025, prepared
Standar Akuntansi Keuangan yang berlaku di Indonesia. in accordance with the applicable Financial Accounting
Standards in Indonesia.
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Statement of Profit or Loss and Other Comprehensive Income
Laba Bersih dan Laba per Saham
Net Income and Earnings per Share
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Pendapatan Bunga 1.889.119 1.816.120 (72.999) (3,86) Interest Income
Beban Bunga (1.176.059) (1.255.848) (79.789) 6,78 Interest Expense
Pendapatan Bunga Bersih 713.060 560.272 (152.788) (21,43) Net Interest Income
Pendapatan Operasional Lainnya 48.086 170.116 122.030 253,77 Other Operating Income
Beban Operasional Lainnya (653.683) (1.195.268) (541.585) 82,85 Other Operating Expense
(Rugi) Laba Sebelum Beban Pajak 107.463 (464.880) (572.343) (532,60) (Loss) Income Before Tax Expense
Manfaat (Beban) Pajak - Neto (25.615) 95.862 121.477 (474,24) Tax Benefit (Expense) - Net
(Rugi) Laba Bersih Tahun Berjalan 81.848 (369.018) (450.866) (550,86) Net (Loss) Income for the Year
Pos-Pos yang tidak akan Direklasifikasi ke Items not to be Reclassified to Profit or
815 654 (161) (19,75)
Laba Rugi Loss
Pos-Pos yang akan Direklasifikasi ke Laba
(25.847) 65.211 91.058 (352,30) Items to be Reclassified to Profit or Loss
Rugi
Pendapatan (Beban) Komprehensif Other Comprehensive Income (Loss) for
(25.032) 65.865 90.897 (363,12)
Lainnya Tahun Berjalan - Setelah Pajak the Year - Net of Tax
Total (Rugi) Penghasilan Komprehensif Total Comprehensive (Loss) Income for
56.816 (303.153) (359.969) (633,57)
Tahun Berjalan the Year
PT Bank Ina Perdana Tbk 138 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Pada tahun 2025, rugi bersih tahun berjalan Bank INA In 2025, Bank INA recorded a net loss for the current year of
tercatat sebesar Rp369,02 miliar, menurun sebesar 550,86% Rp369.02 billion, a 550.86% decrease compared to net profit
dibandingkan tahun buku 2024 yang tercatat mengalami for the current year of Rp81.85 billion recorded in 2024 fiscal
laba bersih tahun berjalan sebesar Rp81,85 miliar. Kerugian year. This loss was mainly attributable to the increase in NPL,
ini timbul terutama dari peningkatan NPL yang menyebabkan which required the Bank to establish a higher allowance for
Bank harus membentuk beban penyisihan penurunan nilai impairment losses on loans of Rp602.01 billion, a 218.68%
kredit yang tinggi sebesar Rp602,01 miliar, meningkat 218,68% increase compared to the previous year.The weighted average
dibandingkan tahun sebelumnya. Jumlah rata-rata tertimbang number of shares outstanding as of end-December 2025 was
saham pada akhir Desember 2025 tercatat sebanyak recorded at 60.16 shares, resulting in a loss per share (earnings
60,16 lembar, sehingga Perseroan mencatatkan rugi bersih per share/EPS) of Rp60.16 per share, lower compared to
per saham (loss per share/LPS) sebesar Rp60,16 per lembar the previous year’s EPS of Rp13.34 per share.
saham, berbalik dari laba per saham (earnings per share/EPS)
sebesar Rp13,34 per lembar saham pada tahun sebelumnya.
Pendapatan (Beban) Komprehensif Lainnya Other Comprehensive Income (Expense) for
Tahun Berjalan - Setelah Pajak dan Total (Rugi) the Year - Net of Tax and Total Comprehensive
Penghasilan Komprehensif Tahun Berjalan (Loss) Income
Pada tahun 2025, komponen penghasilan komprehensif lain In 2025, the components of other comprehensive income
setelah pajak mencatat posisi berupa laba sebesar Rp65,87 after tax recorded a profit position of Rp65.87 billion, a reversal
miliar, berbanding terbalik dibandingkan dengan tahun compared to the previous year, which recorded Rp25.03 billion.
sebelumnya yang tercatat sebesar Rp25,03 miliar. Untuk pos- For items not to be reclassified to the Statement of Profit
pos yang tidak direklasifikasi ke Laporan Laba Rugi, pengukuran or Loss, the remeasurement of employee benefit liabilities
kembali atas liabilitas imbalan kerja menghasilkan laba sebesar resulted in a gain of Rp654 million, decreasing compared
Rp654 miliar, menurun dibandingkan dengan posisi tahun 2024 to the 2024 position of Rp815 million. Meanwhile, for items
yang sebesar Rp815 juta. Sementara itu, pada kelompok pos that will be reclassified to the Statement of Profit or Loss,
yang akan direklasifikasi ke Laporan Laba Rugi, perubahan nilai changes in fair value of available-for-sale securities recorded
wajar efek-efek yang tersedia untuk dijual mencatat laba belum an unrealized gain of Rp65.21 billion, also a reversal compared
terealisasi sebesar Rp65,21 miliar, berbanding terbalik dengan to the previous year’s result. Considering all these components,
capaian tahun sebelumnya. Dengan mempertimbangkan total comprehensive expense for the current year in 2025
seluruh komponen tersebut, total beban komprehensif tahun was recorded at Rp303.15 billion, decreasing by 633.67% or
berjalan pada tahun 2025 tercatat sebesar Rp303,15 miliar, Rp359.97 billion compared to total comprehensive income in
menurun sebesar 633,67% atau Rp359,97 miliar dibandingkan 2024.
dengan total penghasilan komprehensif tahun 2024.
Pendapatan Bunga Bersih
Net Interest Income
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
PENDAPATAN BUNGA
INTEREST INCOME
Kredit 1.256.508 1.175.157 (81.351) (6,47) Loans
Efek-Efek 407.019 453.985 46.966 11,54 Marketable Securities
Penempatan pada Bank Indonesia dan Placement with Bank Indonesia and
96.966 116.255 19.289 19,89
Bank Lain Other Banks
Current Accounts with Bank Indonesia
Giro pada Bank Indonesia dan Bank Lain 10.873 10.748 (125) (1,15)
and Other Banks
Tagihan Transaksi Perdagangan 7.398 7.323 (75) (1,01) Receivables from Trade Transactions
Efek-Efek yang Dibeli dengan Janji Dijual Securities Purchased Under Resale
110.355 52.652 (57.703) (52,29)
Kembali Agreements
Total Pendapatan Bunga 1.889.119 1.816.120 (72.999) (3,86) Total Interest Income
Laporan Tahunan 2025 Annual Report 139 PT Bank Ina Perdana Tbk
Page 142
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
BEBAN BUNGA
INTEREST EXPENSE
Simpanan dari Nasabah 1.104.977 1.188.965 83.988 7,60 Deposits from Customers
Simpanan dari Bank Lain 17.653 17.205 (448) (2,54) Deposits from Other Banks
Premi Lembaga Penjamin Nasabah 42.673 42.794 121 0,28 Deposit Insurance Agency Premium
Lain-Lain 10.756 6.884 (3.872) (36,00) Others
Total Beban Bunga 1.176.059 1.255.848 79.789 6,78 Total Interest Expense
TOTAL PENDAPATAN BUNGA BERSIH 713.060 560.272 (152.788) (21,43) TOTAL NET INTEREST INCOME
Pada tahun 2025, pendapatan bunga bersih Bank INA tercatat In 2025, Bank INA recorded net interest income of
sebesar Rp560,27 miliar, menurun sebesar 21,43% dibandingkan Rp560.27 billion, a 21.43% decrease compared to
tahun 2024 yang tercatat sebesar Rp713,06 miliar. Kinerja Rp713.06 billion recorded in 2024. This performance was mainly
tersebut terutama dipengaruhi oleh peningkatan NPL dan LDR affected by the increase in NPL and a lower LDR compared to
yang lebih rendah dibanding periode sebelumnya. the previous period.
Pendapatan Bunga Interest Income
Pada tahun 2025, pendapatan bunga Bank INA tercatat In 2025, Bank INA’s interest income was recorded at
sebesar Rp1,82 triliun, menurun sebesar 3,86% atau Rp72,99 Rp1.82 trillion, decreasing by 3.86% or Rp72.99 billion compared
miliar dibandingkan tahun 2024 yang sebesar Rp1,89 triliun. to 2024 of Rp1.89 trillion. The main contributor to interest
Kontributor utama pendapatan bunga berasal dari pendapatan income was loan interest income, accounting for 64.71% of
bunga kredit dengan porsi sebesar 64,71% terhadap total total interest income.
pendapatan bunga.
Selain kredit, pendapatan bunga juga didukung oleh In addition to loans, interest income was also supported by
penempatan pada instrumen keuangan, termasuk efek-efek, placements in financial instruments, including securities,
penempatan pada Bank Indonesia, serta penempatan pada placements with Bank Indonesia, and placements with other
bank lain, yang masing-masing berkontribusi sebesar 25,00% banks, which contributed 25.00% and 6.40% of total Bank
dan 6,40% terhadap total pendapatan bunga Bank. interest income, respectively.
Pendapatan bunga kredit pada tahun 2025 tercatat sebesar In 2025, the loans interest income was recorded at
Rp1,18 triliun, menurun sebesar 6,47% dibandingkan tahun Rp1.18 trillion, a 6.47% decrease compared to the previous
sebelumnya, sebagai dampak dari kondisi ekonomi dan year, as an impact of the economic and business conditions as
bisnis serta strategi dari internal manajemen yang masih well as the internal strategy from the management, which still
berfokus pada pengelolaan NPL di tahun 2025. Sementara itu, focused on managing NPL in 2025. Meanwhile, interest income
pendapatan bunga dari efek-efek mencapai Rp453,99 miliar, from securities reached Rp453.99 billion, increasing compared
meningkat dibandingkan capaian tahun 2024. Pergerakan to 2024. This movement was mainly driven by interest income
tersebut terutama dipengaruhi oleh kinerja pendapatan from treasury activities, including marketable securities,
bunga dari aktivitas treasury, termasuk pendapatan dari surat placements with other banks, and current account balances
berharga (marketable securities), penempatan pada bank lain, with banks.
serta saldo giro pada bank.
Beban Bunga Interest Expense
Pada tahun 2025, beban bunga Bank INA tercatat sebesar In 2025, Bank INA’s interest expense was recorded at
Rp1,26 triliun, meningkat sebesar Rp79,79 miliar atau 6,78% Rp1.26 trillion, increasing by Rp79.79 billion or 6.78% compared
dibandingkan tahun 2024 yang sebesar Rp1,18 triliun. to 2024, which amounted to Rp1.18 trillion. This movement
Pergerakan beban bunga tersebut terutama dipengaruhi oleh in interest expense was mainly influenced by market
kondisi likuiditas pasar serta dinamika biaya dana sepanjang liquidity conditions and funding cost dynamics throughout
tahun berjalan. the reporting year.
PT Bank Ina Perdana Tbk 140 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Beban bunga atas simpanan nasabah pada tahun 2025 Interest expense on customer deposits in 2025 reached
mencapai Rp1,19 triliun, meningkat sebesar Rp83,99 miliar Rp1.19 trillion, increasing by Rp83.99 billion or 7.60% compared
atau 7,60% dibandingkan tahun sebelumnya, sejalan dengan to the previous year, in line with the growth in deposit volume.
pertumbuhan volume simpanan. Seiring dengan hal tersebut, In line with this, interest expense related to the government
beban bunga terkait premi penjaminan pemerintah juga deposit insurance premium was also recorded at
tercatat sebesar Rp42,79 miliar, meningkat dibandingkan tahun Rp42.79 billion, increasing compared to 2024.
2024.
Selain itu, beban bunga atas simpanan yang berasal dari bank In addition, interest expense on deposits from other banks in
lain pada tahun 2025 tercatat sebesar Rp17,21 miliar, menurun 2025 was recorded at Rp17.21 billion, decreasing compared to
dibandingkan posisi tahun sebelumnya. the previous year.
Komposisi Pendapatan Bunga
Composition of Interest Income
2,90%
0,40%
64,71% 0,59%
Kredit / Loans
6,40%
Efek-efek / Securities
Penempatan pada Bank Indonesia dan
Bank Lain / Placements with
Bank Indonesia and Other Banks
Giro pada Bank Indonesia dan Bank Lain / 25,00%
Current Accounts with Bank Indonesia
and Other Banks
Tagihan Transaksi Perdagangan /
Trade Receivables
Efek-Efek yang Dibeli dengan Janji Dijual Kembali /
Securities Purchased Under Resale Agreements
Komposisi Beban Bunga
Composition of Interest Expense
1,37%
94,67% 3,41%
0,55%
Simpanan dari Nasabah /
Deposits from Customers
Simpanan dari Bank Lain /
Deposits from Other Banks
Premi Lembaga Penjamin Nasabah /
Deposit Insurance Premium
Lain-lain / Others
Pendapatan Operasional Selain Bunga
Operating Income in Addition to Interest
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Provisi dan Komisi Bersih 11.943 15.744 3.801 31,83 Fees and Commissions
Laporan Tahunan 2025 Annual Report 141 PT Bank Ina Perdana Tbk
Page 144
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Keuntungan Penjualan Efek-Efek yang Gains on Sale of Marketable Securities
Diklasifikasikan Tersedia untuk Dijual dan 11.681 108.455 96.774 828,47 Classified as Available for Sale and Held
Dimiliki untuk Diperdagangkan for Trading
Pendapatan Operasional Lainnya 24.462 45.917 21.455 87,71 Other Operating Income
Total Operating Income in Addition to
Pendapatan Operasional Selain Bunga 48.086 170.116 122.030 253,77
Interest
Pada tahun 2025, pendapatan operasional selain bunga Bank In 2025, Bank INA’s other operating income (non-interest
INA tercatat sebesar Rp170,12 miliar, meningkat sebesar income) was recorded at Rp170.12 billion, increasing by 253.77%
253,77% atau Rp122,03 miliar dibandingkan tahun 2024 yang or Rp122.03 billion compared to 2024, which amounted to
sebesar Rp48,09 miliar. Dalam struktur pendapatan tersebut, Rp48.09 billion. Within this income structure, other operating
pendapatan operasional lainnya memberikan kontribusi income contributed 26.99% to total non-interest operating
sebesar 26,99% terhadap total pendapatan operasional selain income, reflecting a change compared to the previous year’s
bunga, berubah dibandingkan dengan porsi tahun sebelumnya. proportion. Meanwhile, net fees and commissions contributed
Di sisi lain, pendapatan provisi dan komisi bersih menyumbang 9.25% to total non-interest operating income, reflecting
sebesar 9,25% dari total pendapatan operasional selain bunga, the contribution of banking service activities to the Bank’s
mencerminkan kontribusi aktivitas jasa perbankan terhadap non-interest income performance.
kinerja pendapatan non-bunga Bank.
Beban Operasional Lainnya
Other Operating Expenses
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Beban Tenaga Kerja 277.127 332.992 55.865 20,16 Personnel Expenses
Beban Umum dan Administrasi 173.831 241.781 67.950 39,09 General and Administrative Expenses
Beban Lain-Lain 13.826 18.502 4.676 33,82 Other Expenses
Total Beban Operasional Lainnya 464.784 593.275 128.491 27,65 Total Other Operating Expenses
Pada tahun 2025, beban operasional Bank INA tercatat sebesar In 2025, Bank INA’s operating expenses amounted to
Rp593,28 miliar, meningkat sebesar Rp128,49 miliar atau Rp593.28 billion, increasing by Rp128.49 billion or 27.65%
27,65% dibandingkan tahun 2024 yang sebesar Rp464,78 miliar. compared to Rp464.78 billion recorded in 2024. This changes
Perubahan beban operasional tersebut terutama dipengaruhi in operating expenses was mainly affected by the expansion
oleh pengembangan kapasitas operasional Bank, termasuk of the Bank’s operational capacity, including additional human
penambahan sumber daya manusia, optimalisasi jaringan resources, optimization of offices network, enhancement of
kantor, peningkatan infrastruktur pendukung, serta aktivitas supporting infrastructure, as well as promotional and marketing
promosi dan pemasaran yang dilakukan untuk memperkuat activities conducted to strengthen the brand awareness of
brand awareness Bank di masyarakat. the Bank among the public.
PT Bank Ina Perdana Tbk 142 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Beban Cadangan Kerugian Penurunan Nilai (CKPN) atas Aset Keuangan
Allowance for Impairment Losses (CKPN) of Financial Assets Expenses
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Uraian 2024 2025 Growth (Decline) Description
Rp %
Kredit yang Diberikan 188.436 592.080 403.644 214,21 Securities
Efek-Efek (13) 13.337 13.350 102.692,31 Marketable Securities
Komitmen dan Kontijensi 827 (3.321) (4.148) (501,57) Commitments and Contingencies
Penempatan pada Bank Indonesia dan Placements with Bank Indonesia and
(365) (212) (153) (41,92)
Bank Lain Other Banks
Giro pada Bank Lain (2) - (2) (100,00) Current Account with Other Banks
Tagihan Transaksi Perdagangan 47 132 85 180,85 Receivables from Trade Transactions
Tagihan Akseptasi (31) (23) (8) (25,81) Acceptance Receivables
Total 188.899 601.993 413.094 218,69 Total
Di tahun 2025, Bank membukukan kerugian penurunan In 2025, the Bank recorded impairment losses on financial
nilai aset keuangan sebesar Rp601,99 miliar naik assets of Rp601.99 billion, a Rp413.09 billion or 218.69% increase
Rp413,09 miliar atau 218,69% dari jumlah tahun sebelumnya compared to Rp188.90 billion in the previous year. Impairment
sebesar Rp188,90 miliar. Kerugian penurunan nilai kredit yang losses on disbursed loans were the biggest contributor, with
diberikan tercatat memberi kontribusi terbesar dengan kenaikan 214.21% or Rp403.64 billion increase to Rp592.08 billion from
214,21% atau meningkat Rp403,64 miliar menjadi sebesar Rp188.44 billion recorded in 2024. The Bank faced challenge
Rp592,08 miliar dari Rp188,44 miliar di tahun 2024. Bank from significant increase of NPL, requiring the Bank to
mengalami tantangan kenaikan NPL yang cukup besar sehingga establish significant allowance for impairment losses on those
Bank harus mengalokasikan beban kerugian penurunan nilai financial assets. The establishment of CKPN was done using
yang signifikan untuk aset keuangan tersebut. Pembentukkan methodologies in line with applicable accounting standards, by
CKPN dilakukan dengan menggunakan metodologi perhitungan considering the risk profile and the condition of financial asset
yang mengacu pada standar akuntansi yang berlaku, dengan portfolio owned by the Bank.
mempertimbangkan profil risiko dan kondisi portofolio aset
keuangan Bank.
Laporan Posisi Keuangan
Statement of Financial Position
Total Aset
Total Assets
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Kas 138.875 159.428 20.553 14,80 Cash
Giro pada Bank Indonesia 1.203.006 1.675.980 472.974 39,32 Current Account with Bank Indonesia
Giro pada Bank Lain 166.358 306.231 139.873 84,08 Current Account with Other Banks
Penempatan pada Bank Indonesia dan Placement with Bank Indonesia and
2.348.941 2.096.638 (252.303) (10,74)
Bank Lain Other Banks
Efek-Efek (Bersih) 6.557.214 10.492.933 3.935.719 60,02 Securities (Net)
Efek-Efek yang Dibeli dengan Janji Dijual Securities Purchased with Notes for
246.420 388.385 141.965 57,61
Kembali Resale
Kredit yang Diberikan (Bersih) 12.838.928 14.858.074 2.019.146 15,73 Loans Disbursed (Net)
Laporan Tahunan 2025 Annual Report 143 PT Bank Ina Perdana Tbk
Page 146
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Tagihan Akseptasi 60.286 26.456 (33.830) (56,12) Acceptance Receivables
Tagihan Derivatif 574 209 (365) (63,59) Derivative Receivables
Piutang Bunga 95.283 177.597 82.314 86,39 Interest Receivables
Beban Dibayar Dimuka 14.481 27.698 13.217 91,27 Prepaid Expenses
Aset Pajak Tangguhan – Neto 29.985 113.458 83.473 278,38 Deferred Tax assets – net
Aset Tetap dan Aset Hak Guna – Neto 238.163 198.914 (39.249) (16,48) Fixed Assets and Right of use Assets – Net
Aset Lain-Lain 498.220 776.231 278.011 55,80 Other Assets
Total Aset 24.436.734 31.298.232 6.861.498 28,08 Total Assets
Per 31 Desember 2025, total aset Bank INA tercatat sebesar As of December 31, 2025, Bank INA’s total assets were
Rp31,30 triliun, meningkat sebesar 28,08% dibandingkan recorded at Rp31.30 trillion, increasing by 28.08% compared
dengan posisi akhir tahun 2024 yang sebesar Rp24,44 triliun. to the end of 2024, which amounted to Rp24.44 trillion.
Struktur aset Bank pada tahun 2025 masih didominasi oleh The Bank’s asset structure in 2025 continued to be dominated
kredit yang diberikan, dengan kontribusi sebesar 47,47% by loans, contributing 47.47% of total assets, reflecting
terhadap total aset, mencerminkan fokus Bank dalam the Bank’s focus on driving intermediation growth.
mendorong pertumbuhan intermediasi.
Sejalan dengan upaya optimalisasi pendapatan bunga dan In line with efforts to optimize interest income and liquidity
pengelolaan likuiditas, Bank juga menempatkan dana pada management, the Bank also placed funds in various financial
berbagai instrumen keuangan, termasuk surat berharga, instruments, including securities, placements with other banks,
penempatan pada bank lain, serta penempatan pada Bank and placements with Bank Indonesia, which serve as secondary
Indonesia yang berfungsi sebagai secondary reserves. reserves. Net loans in 2025 were recorded at Rp14.86 trillion,
Kredit yang diberikan (bersih) pada tahun 2025 tercatat increasing compared to the previous year’s position.
sebesar Rp14,86 triliun, meningkat dibandingkan posisi tahun
sebelumnya.
Sementara itu, investasi pada efek-efek mencapai Meanwhile, investments in securities reached Rp10.49 trillion,
Rp10,49 triliun, meningkat dibandingkan tahun 2024, increasing compared to 2024, while placements with Bank
sedangkan penempatan pada Bank Indonesia dan bank lain Indonesia and other banks at the end of 2025 were recorded
pada akhir tahun 2025 tercatat sebesar Rp2,10 triliun, berubah at Rp2.10 trillion, changing compared to the previous year-end
dibandingkan posisi akhir tahun sebelumnya. position.
Investasi pada Efek-Efek
Investment in Marketable Securities
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Obligasi SRBI dan SVBI 2.313.796 1.371.361 (942.435) (40,73) Repo Bonds
Obligasi Reksa Dana 92.659 197.593 104.934 113,25 Mutual Funds
Obligasi Pemerintah 1.517.549 6.459.302 4.941.753 325,64 Government Bonds
Obligasi Korporasi 2.633.219 2.340.991 (292.228) (11,10) Corporate Bonds
Medium Term Notes - 123.690 123.690 - Medium Term Notes
PT Bank Ina Perdana Tbk 144 Laporan Tahunan 2025 Annual Report
Page 147
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Cadangan Kerugian Penurunan Nilai (9) (4) 5 (55,56) Allowance for Impairment Losses
Total 6.557.214 10.492.933 3.935.719 60,02 Total
Pada tahun 2025, investasi Bank INA pada efek-efek In 2025, Bank INA’s investment in securities was recorded at
tercatat sebesar Rp10,49 triliun, meningkat sebesar 60,02% Rp10.49 trillion, increasing by 60.02% compared to the 2024
dibandingkan dengan posisi tahun 2024 yang sebesar Rp6,56 position of Rp6.56 trillion. This movement in investment was
triliun. Pergerakan investasi tersebut terutama dipengaruhi mainly driven by portfolio adjustments in financial market
oleh penyesuaian portofolio pada instrumen pasar keuangan, instruments, including changes in allocation to fixed-income
termasuk perubahan alokasi pada instrumen berimbal hasil instruments, in line with market conditions and monetary policy
tetap, sejalan dengan kondisi pasar dan arah kebijakan moneter. direction.
Di sisi lain, beberapa instrumen investasi tertentu mengalami On the other hand, certain investment instruments experienced
fluktuasi nilai tercatat seiring dengan dinamika harga pasar fluctuations in carrying value due to market price dynamics and
dan pergerakan tingkat suku bunga, yang berdampak pada interest rate movements, which affected changes in the fair
perubahan nilai wajar portofolio. Pengelolaan efek-efek tetap value of the portfolio. The management of securities remains
menjadi bagian dari strategi Bank dalam menjaga kecukupan part of the Bank’s strategy to maintain adequate liquidity while
likuiditas sekaligus mengoptimalkan imbal hasil, dengan tetap optimizing returns, while still adhering to prudential principles
memperhatikan prinsip kehati-hatian dan pengelolaan risiko and measured risk management.
yang terukur.
Penempatan pada Bank Indonesia dan Bank Lain
Placements with Bank Indonesia and Other Banks
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Penempatan pada Bank Indonesia 1.347.182 1.392.468 45.286 3,36 Placements with Bank Indonesia
Penempatan pada Bank Lain 1.002.071 704.270 (297.801) (29,72) Placements with Other Banks
Cadangan Kerugian Penurunan Nilai (312) (100) 212 (67,95) Allowance for Impairment Losses
Total 2.348.941 2.096.638 (252.303) (10,74) Total
Pada tahun 2025, penempatan Bank INA pada Bank Indonesia In 2025, Bank INA’s placements with Bank Indonesia and other
dan bank lain tercatat sebesar Rp2,10 triliun, menurun sebesar banks were recorded at Rp2.10 trillion, decreasing by 10.74%
10,74% dibandingkan dengan posisi tahun 2024 yang sebesar compared to the 2024 position of Rp2.35 trillion. This change
Rp2,35 triliun. Perubahan tersebut terutama dipengaruhi was mainly driven by adjustments in liquidity management
oleh penyesuaian strategi pengelolaan likuiditas, termasuk strategy, including changes in the allocation of placements
perubahan porsi penempatan pada bank lain. with other banks.
Kredit Loans
Pada tahun 2025, kredit yang diberikan Bank INA tercatat In 2025, Bank INA’s loans were recorded at Rp15.26 trillion,
sebesar Rp15,26 triliun, meningkat sebesar 16,07% dibandingkan increasing by 16.07% compared to the 2024 position of
dengan posisi tahun 2024 yang sebesar Rp13,15 triliun. Rp13.15 trillion.
Laporan Tahunan 2025 Annual Report 145 PT Bank Ina Perdana Tbk
Page 148
Kredit Berdasarkan Jenis Penggunaan
Loans by Type of Use
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
MODAL KERJA
WORKING CAPITAL
Pihak Berelasi 291.725 339.132 47.407 16,25 Related Party
Pihak Ketiga 7.932.912 9.339.818 1.406.906 17,74 Third Party
Dolar Amerika Serikat 54.246 105.576 51.330 94,62 US Dollars
Total Kredit Modal Kerja 8.278.883 9.784.526 1.505.643 18,19 Total Working Capital Loans
INVESTASI
INVESTMENTS
Pihak Berelasi 23.752 638 (23.114) (97,31) Related Party
Pihak Ketiga 4.179.910 4.102.576 (77.334) (1,85) Third Party
Total Kredit Investasi 4.203.662 4.103.214 (100.448) (2,39) Total Investment Loans
Konsumsi Consumer
Pihak Berelasi 504 287 (217) (43,06) Related Party
Pihak Ketiga 667.393 1.375.420 708.027 106,09 Third Party
Total Kredit Konsumsi 667.897 1.375.707 707.810 105,98 Total Consumer Loans
Total Kredit 13.150.442 15.263.447 2.113.005 16,07 Total Loans
Berdasarkan jenis penggunaannya, penyaluran kredit Bank INA Based on the type of use, Bank INA’s loan distribution in 2025
pada tahun 2025 masih didominasi oleh kredit modal kerja continued to be dominated by working capital loans, with
dengan nilai mencapai Rp9,78 triliun, meningkat sebesar 18,19% a total of Rp9.78 trillion, increasing by 18.19% compared
dibandingkan tahun 2024. Kredit konsumsi juga mencatat to 2024. Consumer loans also recorded growth to
pertumbuhan menjadi Rp1,38 triliun, sejalan dengan dinamika Rp1.38 trillion, in line with the dynamics of retail financing
permintaan pembiayaan ritel. Di sisi lain, kredit investasi demand. Meanwhile, investment loans in 2025 were recorded
pada tahun 2025 tercatat sebesar Rp4,10 triliun, meningkat at Rp4.10 trillion, increasing compared to the previous year,
dibandingkan dengan posisi tahun sebelumnya, mencerminkan reflecting the Bank’s adjusted long-term financing strategy.
penyesuaian strategi pembiayaan jangka panjang Bank.
Sementara itu, tingkat suku bunga rata-rata per tahun pada In addition, the average annual interest rates in 2025 were
tahun 2025 tercatat sebesar 12,07% untuk kredit modal kerja, recorded at 12.07% for working capital loans, 8.25% for
8,25% untuk kredit investasi, dan 7,53% untuk kredit konsumsi. investment loans, and 7.53% for consumer loans.
Kredit Berdasarkan Sektor Ekonomi
Loans by Economic Sector
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Jasa-Jasa Dunia Usaha 1.445.452 2.886.405 1.440.953 99,69 Business Services
Perdagangan, Restoran, dan Hotel 3.667.801 3.832.467 164.666 4,49 Trading, Restaurants, and Hotels
Rumah tangga 639.029 1.360.347 721.318 112,88 Households
Perumahan 1.067.767 856.930 (210.837) (19,75) Mortgage
PT Bank Ina Perdana Tbk 146 Laporan Tahunan 2025 Annual Report
Page 149
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Jasa-Jasa Sosial Kemasyarakatan 362.714 497.126 134.412 37,06 Public Services
Industri Pengolahan dan Manufaktur 3.313.707 3.049.927 (263.780) (7,96) Processing and Manufacturing Industries
Pertambangan 582.928 384.126 (198.802) (34,10) Mining
Pertanian dan Perkebunan 127.090 110.182 (16.908) (13,30) Agriculture and Plantations
Transportasi, Pergudangan, dan Transportation, Warehousing, and
411.574 388.786 (22.788) (5,54)
Komunikasi Communications
Listrik, Gas, dan Air 208.613 192.318 (16.295) (7,81) Electricity, Gas, dan Water
Konstruksi 796.081 1.166.431 370.350 46,52 Construction
Lain-Lain 527.686 538.402 10.716 2,03 Others
Total Kredit 13.150.442 15.263.447 2.113.005 16,07 Total Loans
Berdasarkan sektor ekonomi, portofolio kredit Bank INA pada Based on economic sector, Bank INA’s loan portfolio in 2025
tahun 2025 masih terkonsentrasi pada sektor perdagangan, remained concentrated in the trade, restaurant, and hotel
restoran, dan hotel dengan kontribusi sebesar 25,11% terhadap sector, contributing 25.11% of total loans, slightly decreasing
total kredit, relatif menurun dibandingkan tahun 2024. Sektor compared to 2024. The business services sector also recorded
jasa-jasa dunia usaha juga mencatat porsi yang signifikan, yaitu a significant share of 18.91%, reflecting strengthened financing
sebesar 18,91%, mencerminkan penguatan pembiayaan pada in service-based economic activities.
aktivitas ekonomi berbasis jasa.
Sementara itu, kontribusi kredit pada sektor jasa-jasa Meanwhile, the contribution of loans to the social services
kemasyarakatan tercatat sebesar 3,26%, meningkat sector was recorded at 3.26%, increasing compared to
dibandingkan tahun sebelumnya. Di sisi lain, penyaluran the previous year. On the other hand, lending to the mining
kredit pada sektor pertambangan tercatat sebesar sector amounted to Rp384.13 billion, while the manufacturing
Rp384,13 miliar, sedangkan sektor industri pengolahan dan and processing industry sector reached Rp3.05 trillion,
manufaktur mencapai Rp3,05 triliun, menunjukkan perubahan indicating changes in loan allocation in line with portfolio
alokasi kredit sejalan dengan strategi diversifikasi portofolio diversification strategy and sectoral economic dynamics.
dan dinamika sektor ekonomi.
Kredit UMKM
MSME Loans
Rp169,83 miliar
Rp169.83 billion
Rp1,35 triliun
Rp1.35 trillion
Rp489,92 miliar
Rp489.92 billion
Mikro / Micro
Kecil / Small
Menengah / Medium
Pada tahun 2025, penyaluran kredit usaha mikro, kecil, dan In 2025, Bank INA’s lending to the micro, small, and medium
menengah (UMKM) Bank INA tercatat sebesar Rp2,01 triliun enterprises (MSME) segment was recorded at Rp2.01 trillion, or
atau setara dengan 13,17% dari total kredit yang diberikan. equivalent to 13.17% of total loans disbursed. This achievement
Laporan Tahunan 2025 Annual Report 147 PT Bank Ina Perdana Tbk
Page 150
Capaian tersebut meningkat dibandingkan dengan realisasi increased compared to the 2024 realization, in line with
tahun 2024, seiring dengan penyesuaian strategi pembiayaan the Bank’s adjusted MSME financing strategy.
UMKM yang dilakukan Bank.
Penyaluran kredit kepada segmen usaha mikro dan Lending to the micro and medium enterprise segments in
menengah pada tahun 2025 masing-masing tercatat sebesar 2025 was recorded at Rp169.83 billion and Rp1.35 trillion,
Rp169,83 miliar dan Rp1,35 triliun, meningkat dibandingkan respectively, increasing compared to the previous year.
tahun sebelumnya. Sementara itu, pembiayaan pada segmen Meanwhile, financing for the small enterprise segment reached
usaha kecil mencapai Rp489,92 miliar, mencerminkan Rp489.92 billion, reflecting strengthened support from
penguatan dukungan Bank terhadap pelaku usaha skala kecil. the Bank for small-scale business players.
Kredit Berdasarkan Kolektibilitas
Loans Based on Collectability
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Lancar 11.883.260 13.585.434 1.702.174 14,32 Current
Dalam Perhatian Khusus 812.130 1.222.561 410.431 50,54 Special Mention
Kurang Lancar 150.279 122.871 (27.408) (18,24) Substandard
Diragukan 34.350 8.702 (25.648) (74,67) Doubtful
Macet 270.423 323.879 53.456 19,77 Loss
Total 13.150.442 15.263.447 2.113.005 16,07 Total
Pada tahun 2025, kualitas aset Bank INA tercermin dari rasio In 2025, Bank INA’s asset quality was reflected in its
kredit bermasalah (non-performing loan/NPL) yang tercatat non-performing loan (NPL) ratio, which stood at 2.98% for
sebesar 2,98% untuk NPL gross dan 2,00% untuk NPL net. gross NPL and 2.00% for net NPL. This achievement declined
Capaian tersebut menurun dibandingkan dengan posisi tahun compared to the 2024 position, reflecting the dynamics of
2024, mencerminkan dinamika kualitas portofolio kredit serta the loan portfolio quality as well as the effectiveness of
efektivitas pengelolaan risiko kredit yang diterapkan Bank. the Bank’s credit risk management practices.
Secara nominal, total kredit bermasalah pada akhir tahun 2025 In nominal terms, total non-performing loans at the end of
tercatat sebesar Rp455,45 miliar, meningkat dibandingkan 2025 were recorded at Rp455.45 billion, increasing compared
dengan posisi akhir tahun sebelumnya. Sementara itu, kredit to the end of the previous year. Meanwhile, restructured loans
yang direstrukturisasi mencapai Rp1,66 triliun, dengan reached Rp1.66 trillion, with the formation of allowance for
pembentukan cadangan kerugian penurunan nilai (CKPN) impairment losses (CKPN) amounting to Rp202.01 billion and
masing-masing sebesar Rp202,01 miliar dan Rp40,17 miliar Rp40.17 billion respectively.
Di sisi lain, nilai agunan yang diambil alih (AYDA) pada tahun On the other hand, foreclosed collateral (AYDA) in 2025 were
2025 tercatat sebesar Rp418,35 miliar, sebagai bagian dari recorded at Rp418.35 billion, as part of the Bank’s efforts to
upaya Bank dalam menyelesaikan kredit bermasalah dan resolve non-performing loans and mitigate potential losses.
memitigasi potensi kerugian.
Batas Maksimum Pemberian Kredit (BMPK) Legal Lending Limit (LLL)
Dalam pelaksanaan pendanaan kepada pihak terkait In providing financing to related parties and large exposures,
maupun penyediaan dana dalam jumlah besar, Bank INA Bank INA consistently applies prudential principles in
secara konsisten menerapkan prinsip kehati-hatian dengan accordance with the Maximum Lending Limit (BMPK)
mengacu pada ketentuan Batas Maksimum Pemberian Kredit regulations. Throughout 2025, the Bank did not record any
(BMPK). Sepanjang tahun 2025, Bank tidak mencatat adanya breaches or violations of applicable BMPK limits.
pelampauan ataupun pelanggaran terhadap ketentuan BMPK
yang berlaku.
PT Bank Ina Perdana Tbk 148 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Outstanding kredit kepada pihak terkait pada tahun 2025 Outstanding credit to related parties in 2025 were recorded at
tercatat sebesar Rp280,45 miliar atau setara dengan 8,58%dari Rp280.45 billion or equal to 8.58% of total capital, an increase
total modal, meningkat dibandingkan dengan posisi tahun compared to Rp428.27 billion position recorded in 2024.
2024 yang sebesar Rp428,27 miliar.
Liabilitas
Liabilities
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Liabilitas Segera 22.836 23.889 1.053 4,61 Current Liabilities
Simpanan dari Nasabah 20.127.216 27.259.678 7.132.462 35,44 Customer Deposits
Pihak Berelasi 3.499.944 4.877.643 1.377.699 39,36 Related Parties
Pihak Ketiga 16.627.272 22.382.035 5.754.763 34,61 Third Parties
Simpanan dari Bank Lain 405.408 172.350 (233.058) (57,49) Deposits from other Banks
Utang Pajak 23.904 27.852 3.948 16,52 Tax Payables
Liabilitas Imbalan Kerja 27.451 32.242 4.791 17,45 Employee Benefit Liabilities
Efek-efek yang Dijual dengan Janji Dibeli Securities Sold under Repurchase
- 301.016 301.016 -
Kembali Agreements
Liabilitas Akseptasi 60.343 26.490 (33.853) (56,10) Acceptance Payables
Liabilitas Derivatif 1.127 201 (926) (82,17) Derivative Payables
Utang Bunga 45.631 45.937 306 0,67 Interest Payables
Liabilitas Lain-Lain 109.844 98.756 (11.088) (10,09) Other Payables
Total Liabilitas 20.823.760 27.988.411 7.164.651 34,41 Total Liabilities
Hingga akhir tahun 2025, total liabilitas Bank INA tercatat As of the end of 2025, Bank INA’s total liabilities were recorded
sebesar Rp27,99 triliun, meningkat sebesar 34,41% dibandingkan at Rp27.99 trillion, an increase of 34.41% compared to the end
dengan posisi akhir tahun 2024 yang sebesar Rp20,82 triliun. of 2024, which stood at Rp20.82 trillion. This development was
Kondisi ini sejalan dengan meningkatnya simpanan nasabah in line with the increase in customer deposits of Rp7.13 trillion.
sebesar Rp7,13 triliun.
Simpanan Nasabah
Customer Deposits
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Giro 4.113.768 8.946.280 4.832.512 117,47 Current Accounts
Tabungan 825.453 1.274.072 448.619 54,35 Savings
Deposito 15.187.995 17.039.326 1.851.331 12,19 Deposits
Total 20.127.216 27.259.678 7.132.462 35,44 Total
Laporan Tahunan 2025 Annual Report 149 PT Bank Ina Perdana Tbk
Page 152
Pada tahun 2025, total simpanan nasabah Bank INA yang In 2025, Bank INA’s total customer deposits, comprising
terdiri dari giro, tabungan, dan deposito tercatat sebesar current accounts, savings accounts, and time deposits, were
Rp27,26 triliun, meningkat sebesar Rp7,13 miliar atau 35,44% recorded at Rp27.26 trillion, increasing by Rp7.13 trillion or
dibandingkan dengan posisi tahun 2024 yang sebesar Rp20,13 35.44% compared to the 2024 position of Rp20.13 trillion. This
triliun. Perkembangan dana pihak ketiga tersebut dipengaruhi development in third-party funds was influenced by changes
oleh perubahan komposisi simpanan sejalan dengan strategi in deposit composition in line with the Bank’s funding strategy.
penghimpunan dana Bank.
Secara lebih rinci, simpanan giro pada tahun 2025 tercatat In further detail, current account balances in 2025 were
sebesar Rp8,95 triliun, meningkat dibandingkan tahun recorded at Rp8.95 trillion, an increase compared to
sebelumnya. Sementara itu, simpanan tabungan dan deposito the previous year. Meanwhile, savings and time deposits
masing-masing mencapai Rp1,27 miliar dan Rp17,04 triliun, reached Rp1.27 billion and Rp17.04 trillion, respectively,
mencerminkan pergeseran preferensi nasabah terhadap reflecting a shift in customer preference toward more stable
instrumen simpanan yang lebih stabil. deposit instruments.
Selain dana pihak ketiga dari nasabah umum, penempatan In addition to third-party funds from general customers,
dana pihak ketiga dari pihak berelasi pada tahun 2025 tercatat third-party funds from related parties in 2025 were recorded
sebesar Rp5,86 triliun, meningkat dibandingkan tahun at Rp5.86 trillion, an increase compared to the previous year.
sebelumnya. Dana tersebut terdiri atas simpanan giro sebesar These funds consisted of current accounts amounting to
Rp4,01 triliun, tabungan sebesar Rp1,86 triliun, dan deposito Rp4.01 trillion, savings of Rp1.86 trillion, and time deposits of
sebesar Rp2,25 miliar. Rp2.25 billion.
Ekuitas
Equity
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Modal Saham 613.472 613.472 - - Capital Stock
Tambahan Modal Disetor 2.482.288 2.482.288 - - Additional Paid-in Capital
Laba atau Rugi Komprehensif (23.006) 42.205 65.211 (283.45) Comprehensive Income or Loss
Saldo Laba 540.220 171.856 (368.364) (68.19) Retained Earnings
Total Ekuitas 3.612.974 3.309.821 (303.153) (8.39) Total Equity
Pada tahun 2025, total ekuitas Bank INA tercatat sebesar In 2025, Bank INA’s total equity was recorded at
Rp3,31 triliun, menurun sebesar 8,39% dibandingkan dengan Rp3.31 trillion, a decrease of 8.39% compared to the 2024
posisi tahun 2024 yang sebesar Rp3,61 triliun. position of Rp3.61 trillion.
Laporan Arus Kas
Statement of Cash Flows
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Arus Kas Neto Diperoleh dari Aktivitas Net Cash Provided by Operating
1.134.960 4.224.819 3.089.859 272,24
Operasi Activities
Arus Kas Neto Digunakan untuk Aktivitas
(2.274.175) (3.812.584) (1.538.409) 67,65 Net Cash Used in Investing Activities
Investasi
PT Bank Ina Perdana Tbk 150 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Arus Kas Neto Digunakan untuk Aktivitas
(26.918) (31.350) (4.432) 16,46 Net Cash Used in Financing Activities
Pendanaan
(Penurunan)/Kenaikan Bersih Kas dan (Decrease)/Increase of Cash and Cash
(1.166.133) 380.885 1.547.018 (132,66)
Setara Kas Equivalents
Cash and Cash Equivalents at the
Posisi Kas dan Setara Kas di Awal tahun 5.023.630 3.857.497 (1.166.133) (23,21)
Beginning of the Year
Cash and Cash Equivalents at the End of
Posisi Kas dan Setara Kas di Akhir Tahun 3.857.497 4.238.382 380.885 9,87
the Year
Pada tahun 2025, posisi kas dan setara kas Bank INA tercatat In 2025, Bank INA’s cash and cash equivalents position was
sebesar Rp4,24 triliun, meningkat sebesar 9,87% dibandingkan recorded at Rp4.24 trillion, an increase of 9.87% compared to
dengan posisi akhir tahun 2024 yang sebesar Rp3,86 triliun. the end of 2024, which stood at Rp3.86 trillion. This change
Perubahan tersebut mencerminkan pengelolaan likuiditas Bank reflects the Bank’s liquidity management throughout the year,
sepanjang tahun berjalan, termasuk penyesuaian alokasi dana including adjustments in fund allocation to liquid instruments.
pada instrumen likuid.
Kas dan setara kas terdiri atas kas, giro pada Bank Indonesia, Cash and cash equivalents consist of cash, placements with Bank
giro pada bank lain, penempatan pada Bank Indonesia dan bank Indonesia, placements with other banks, placements with Bank
lain, serta efek-efek dengan jatuh tempo tidak lebih dari tiga Indonesia and other banks, as well as securities with maturities
bulan sejak tanggal perolehan. of no more than three months from the acquisition date.
Arus Kas Neto Diperoleh dari Aktivitas Operasi Net Cash Provided by Operating Activities
Selama tahun 2025, kas bersih yang dihasilkan dari aktivitas During 2025, net cash generated from Bank INA’s operating
operasi Bank INA tercatat sebesar Rp4,22 triliun, meningkat activities amounted to Rp4.22 trillion, an increase compared
dibandingkan dengan realisasi tahun 2024 sebesar to Rp1.13 trillion in 2024. In 2025, the Bank had a significant
Rp1,13 triliun. Peningkatan jumlah simpanan yang cukup tinggi increase in total deposits.
di tahun 2025.
Arus Kas Neto Digunakan untuk Aktivitas Net Cash Used in Investing Activities
Investasi
Sepanjang tahun 2025, kas bersih yang digunakan untuk Throughout 2025, net cash used in Bank INA’s investing
aktivitas investasi Bank INA tercatat sebesar Rp3,81 triliun, activities amounted to Rp3.81 trillion, an increase compared
meningkat dibandingkan dengan tahun sebelumnya. Kas masuk to the previous year. Cash inflows were mainly derived from
terutama berasal dari penjualan efek-efek yang diklasifikasikan the sale of securities classified as fair value through other
sebagai nilai wajar melalui penghasilan komprehensif lain comprehensive income and the redemption of matured
dan penerimaan efek-efek yang telah jatuh tempo sebesar securities, totaling Rp3.09 trillion.
Rp3,09 triliun.
Sementara itu, kas keluar dialokasikan untuk pembelian efek- Meanwhile, cash outflows were allocated to the purchase of
efek sebesar Rp18,39 triliun, perolehan aset tetap sebesar securities amounting to Rp18.39 trillion, the acquisition of
Rp97,73 miliar, serta perolehan aset hak guna sebesar fixed assets totaling Rp97.73 billion, and the acquisition of
Rp3,81 miliar. Aktivitas investasi tersebut mencerminkan Wright-of-use assets amounting to Rp3.81 billion. These
strategi Bank dalam mengelola portofolio investasi dan investing activities reflect the Bank’s strategy in managing its
mendukung kebutuhan pengembangan operasional secara investment portfolio and supporting sustainable operational
berkelanjutan. development needs.
Arus Kas Neto Digunakan untuk Aktivitas Net Cash Used in Financing Activities
Pendanaan
Kas bersih dari aktivitas pendanaan pada tahun 2025 tercatat Net cash from financing activities in 2025 was recorded at
sebesar Rp31,35 miliar, yang terutama berasal dari transaksi Rp31.35 billion, primarily arising from lease liability payments.
pembayaran liabilitas sewa.
Laporan Tahunan 2025 Annual Report 151 PT Bank Ina Perdana Tbk
Page 154
Kemampuan Membayar Utang Debt Service Ability
Kemampuan Bank dalam memenuhi kewajiban keuangannya The Bank’s ability to meet its financial obligations is reflected in
tercermin dari profil solvabilitas, yang diukur melalui rasio its solvency profile, measured through capital adequacy ratios
kecukupan modal serta tingkat likuiditas, antara lain dengan as well as liquidity indicators, including the loan to deposit ratio
menggunakan indikator loan to deposit ratio (LDR). (LDR).
Rasio Kecukupan Modal Capital Adequacy Rasio
Rasio solvabilitas menunjukkan kemampuan Bank dalam The solvency ratio indicates the Bank’s ability to meet its
membayar kewajiban-kewajiban, khususnya kewajiban jangka obligations, particularly long-term liabilities, by taking into
panjang, dengan memperhitungkan risiko kredit, operasional, account credit, operational, and market risks. At the end of
dan pasar. Pada akhir 2025, rasio solvabilitas tercatat sebesar 2025, the solvency ratio was recorded at 19.30%, down from
19,30%, menurun dari 25,70% di tahun 2024. Penurunan seiring 25.70% in 2024. This decline was in line with the Bank’s credit
dengan penyaluran kredit dan penempatan pada surat berharga disbursement and placements in securities throughout 2025.
yang dilakukan Bank sepanjang tahun 2025.
Aset tertimbang menurut risiko (ATMR) mengalami Risk-weighted assets (RWA) increased, reaching
peningkatan. Pada 31 Desember 2025, ATMR mencapai Rp16,68 Rp16.68 trillion as of December 31, 2025, an increase of
triliun, meningkat sebesar Rp2,18 triliun dibandingkan dengan Rp2.18 trillion compared to the 2024 position of
posisi tahun 2024 yang sebesar Rp14,51 triliun. Peningkatan ini Rp14.51 trillion. This increase was aligned with the growth of
sejalan dengan pertumbuhan aset keuangan yang dimiliki Bank. the Bank’s financial assets.
Dari sisi permodalan, modal inti Bank pada tahun 2025 From the capital side, the Bank’s core capital in 2025 decreased
menurun menjadi Rp3,08 triliun, dibandingkan pada tahun to Rp3.08 trillion, compared to Rp3.48 trillion recorded in
2024 yang tercatat Rp3,48 triliun. Selain itu, modal pelengkap 2024. In addition, supplementary capital also decreased to
juga mengalami menurun menjadi Rp143,18 miliar dari Rp143.18 billion from Rp161.01 billion in the previous year,
Rp161,01 miliar pada tahun sebelumnya, dengan kontribusi contributing 4.44% to total capital.
sebesar 4,44% terhadap total modal.
Loan to Deposit Ratio Loan to Deposit Ratio
Loan to deposit ratio (LDR) adalah indikator penting yang The loan to deposit ratio (LDR) is an important indicator used
digunakan Bank untuk menilai tingkat likuiditas, khususnya dalam by the Bank to assess liquidity levels, particularly in ensuring
memastikan kemampuan penyaluran kredit sejalan dengan that credit distribution is aligned with funding availability.
ketersediaan pendanaan. Pada akhir tahun 2025, rasio LDR At the end of 2025, the LDR was recorded at 56.01%, a decrease
tercatat sebesar 56,01%, mengalami penurunan dibandingkan compared to 65.34% in 2024.
65,34% pada tahun 2024.
Likuiditas Bank dipantau melalui rasio alat likuid terhadap The Bank’s liquidity is monitored through the ratio of liquid
non-core deposit (AL/NCD) dan dana pihak ketiga (AL/DPK). assets to non-core deposits (AL/NCD) and to third-party
Masing-masing rasio AL/NCD dan AL/DPK rata-rata mencapai funds (AL/DPK). The average AL/NCD and AL/DPK ratios
176,81% dan 30,75% sepanjang 2025. Pencapaian ini jauh reached 176.81% and 30.75%, respectively, throughout 2025.
melampaui rekomendasi Otoritas Jasa Keuangan sebesar 50% These achievements were well above the recommendation of
untuk AL/NCD dan 10% untuk AL/DPK, sehingga mencerminkan the Financial Services Authority of 50% for AL/NCD and 10%
kondisi likuiditas Bank yang tetap kuat dan sehat. for AL/DPK, reflecting the Bank’s strong and healthy liquidity
condition.
Kolektibilitas Aset Produktif Earning Asset Collectability
Bank INA menilai kualitas aset produktif terbesarnya yakni Bank INA assesses the quality of its largest earning assets,
kredit melalui rasio kredit bermasalah (non-performing loan/ namely loans, using the non-performing loan (NPL) ratio.
NPL).
Pada akhir 2025, rasio NPL gross tercatat sebesar tercatat At the end of 2025, the gross NPL ratio was recorded at 2.98%,
sebesar 2,98%, mengalami penurunan dari 3,46% di tahun 2024, lower than 3.46% in 2024, while net NPL ratio also improved
sedangkan rasio NPL-net juga mengalami penurunan menjadi to 2.00% from 2.20% in the previous year. Accordingly,
2,00%, dibandingkan 2,20% pada tahun sebelumnya. Sejalan the ratio of non-performing earning assets to total earning
PT Bank Ina Perdana Tbk 152 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
dengan itu, rasio aset produktif bermasalah terhadap total assets in 2025 reached 1.86%, a slight increase compared to
aset produktif pada tahun 2025 mencapai 1,86%, mengalami 1.80% in 2024.
peningkatan dibandingkan tahun 2024 yang tercatat 1,80%.
Rentabilitas Profitability
Rasio rentabilitas digunakan untuk mengukur efektivitas The profitability ratio is used to measure the Bank’s
Bank dalam menghasilkan laba berdasarkan modal yang effectiveness in generating profit based on invested capital
diinvestasikan maupun aset yang dimiliki. Kinerja rentabilitas and owned assets. Profitability performance is reflected
tercermin melalui indikator utama seperti imbal hasil atas aset through key indicators such as return on assets (ROA), return
(ROA), imbal hasil atas ekuitas (ROE), pendapatan bunga bersih on equity (ROE), net interest margin (NIM), and the ratio of
(NIM), serta rasio beban operasional terhadap pendapatan operating expenses to operating income (BOPO).
operasional (BOPO).
Imbal Hasil atas Aset (ROA) Return on Assets (ROA)
Rasio laba terhadap jumlah aset (return on asset/ROA) pada In 2025, the Return on Assets (ROA) ratio was recorded at
tahun 2025 tercatat sebesar (1,72)%, menurun dibandingkan (1.72)%, declining from 0.44% in 2024, in line with the Bank’s
0,44% pada tahun 2024, sejalan rugi bersih Bank akibat net loss due to higher impairment provisions.
tingginya cadangan kerugian penurunan nilai.
Imbal Hasil atas Ekuitas (ROE) Return on Equity (ROE)
Pada tahun 2025, imbal hasil atas ekuitas (return on equity/ In 2025, return on equity (ROE) was recorded at -10.89%,
ROE) tercatat sebesar -10,89%, menurun dibandingkan pada declining compared to 2.35% in 2024. This change was
tahun 2024 yang tercatat 2,35%. Perubahan ini dipengaruhi influenced by the decrease in net income and movements in
oleh penurunan laba bersih serta pergerakan modal inti. core capital.
Pendapatan Bunga Bersih (NIM) Net Interest Margin (NIM)
Margin bunga bersih pada tahun 2025 mencapai 2,37%, In 2025, the net interest margin reached 2.37%, decreasing
menurun dari 3,29% pada tahun 2024, akibat peningkatan from 3.29% in 2024, due to increase in non-performing loans.
kredit bermasalah.
Beban Operasional terhadap Pendapatan Operating Expenses to Operating Income
Operasional (BOPO) (BOPO)
Pada tahun 2025, Rasio beban operasional terhadap In 2025, Bank INA recorded the ratio of operating expenses to
pendapatan operasional Bank INA tercatat sebesar 122,70%, operating income at 122.70%, an increase from 93.87% in 2024,
mengalami peningkatan dibandingkan pada tahun 2024 yang in line with the increase in allowance for impairment losses.
tercatat 93,87%, seiring kenaikan pada beban pencadangan
penurunan nilai kredit.
Struktur Modal Capital Structure
Dasar Pemilihan Kebijakan Manajemen atas Basis of Selecting Management Policy for
Struktur Modal Capital Structure
Pengelolaan modal dilakukan untuk memastikan bahwa Bank Capital management is carried out to ensure that Bank
INA senantiasa mempertahankan rasio modal yang sehat dalam INA consistently maintains a sound capital ratio in order to
rangka mengantisipasi seluruh risiko utama yang terjadi di dalam anticipate all major risks arising in bank operations, such
pengelolaan bank, seperti risiko pasar, risiko kredit, dan risiko as market risk, credit risk, and operational risk, as well as to
operasional, serta memaksimalkan nilai Pemegang Saham. Oleh maximize shareholder value. Therefore, Bank INA manages its
karena itu, Bank INA mengelola struktur modal sesuai dengan capital structure in accordance with the Financial Services
Peraturan Otoritas Jasa Keuangan No. 11/POJK.03/2016 Authority Regulation No. 11/POJK.03/2016 dated January 29,
tanggal 29 Januari 2016 tentang Kewajiban Penyediaan Modal 2016 concerning the Minimum Capital Adequacy Requirement
Minimum Bank Umum. Perubahan pada tanggal 27 Maret 2024 for Commercial Banks. The amendment dated March 27, 2024
terkait memperbarui dan memperjelas aturan terkait modal updated and clarified the provisions regarding the minimum
minimum yang harus dimiliki oleh Bank Umum. capital required to be maintained by Commercial Banks.
Laporan Tahunan 2025 Annual Report 153 PT Bank Ina Perdana Tbk
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Kebijakan Manajemen atas Struktur Modal Management Policy on Capital Structure
Kebijakan Manajemen Bank INA atas struktur modal dapat Bank INA’s management policy on capital structure can be
terlihat pada pencapaian atau perolehan rasio kewajiban reflected in the achievement of the minimum capital adequacy
penyediaan modal minimum (KPMM) atau capital adequacy ratio (KPMM) or capital adequacy ratio (CAR) as one of
ratio (CAR) sebagai salah satu indikator kecukupan modal the indicators of the Bank’s capital adequacy. CAR reflects
Bank. CAR menggambarkan kemampuan untuk menopang the Bank’s ability to support growth and absorb potential
pertumbuhan Bank dan menampung kemungkinan risiko yang risks that may be faced by the Bank. Therefore, Bank INA
mungkin dihadapi oleh Bank. Maka dari itu, Bank INA senantiasa consistently ensures that its CAR percentage exceeds
memastikan bahwa persentase CAR melebihi kewajiban the minimum requirement set by the regulator.
minimum yang ditetapkan oleh regulator.
Selain itu, komitmen yang kuat dari Pemegang Saham Bank INA In addition, the strong commitment of the shareholders of Bank
Perdana dalam mendukung penguatan permodalan diwujudkan INA Perdana in supporting capital strengthening is realized
dengan penambahan modal disetor secara bertahap di tahun through gradual paid-in capital injections in 2016, 2017, 2021
2016, 2017, 2021 dan 2022 guna mendukung pengembangan and 2022 to support the Bank’s development in achieving its
Bank untuk mewujudkan Visi dan Misi Bank. Vision and Mission.
Rincian Struktur Modal
Details of Capital Structure
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Komponen Modal Capital Components
Modal Inti 3.475.119 3.075.576 (399.543) (11,50) Core Capital
Modal Pelengkap 161.058 143.183 (17.875) (11,10) Supplementary Capital
Total Modal 3.636.177 3.218.759 (417.418) (11,48) Total Capital
Aktiva Tertimbang Menurut Risiko (ATMR) Risk Weighted Assets (RWA)
Risiko Kredit 13.680.341 15.538.067 1.857.726 13,58 Credit Risk
Risiko Pasar 35.533 93.126 57.593 162,08 Market Risk
Risiko Operasional 789.946 1.050.011 260.065 32,92 Operational Risk
Total ATMR Risiko Kredit, Pasar, dan Total RWA for Credit, Market, and
14.505.820 16.681.204 2.175.384 15,00
Operasional Operational Risks
Rasio KPMM dengan Memperhitungkan CAR by Evaluating Credit and
25,13 19,40 (5,73) (22,80)
Risiko Kredit dan Operasional (%) Operational Risks (%)
Rasio KPMM dengan Memperhitungkan CAR by Evaluating Credit, Market, and
25,07 19,30 (5,77) (23,02)
Risiko Kredit, Pasar, dan Operasional (%) Operational Risks (%)
Rasio Modal Inti terhadap ATMR (%) 23,96 18,44 (5,52) (23,04) Core Capital to ATMR Ratio (%)
Pada tahun 2025, total modal Bank INA tercatat sebesar In 2025, Bank INA’s total capital was recorded at
Rp3,22 triliun, menurun dibandingkan dengan posisi akhir tahun Rp3.22 trillion, a decrease compared to the end of 2024.
2024. Seiring dengan perubahan tersebut, rasio kecukupan In line with this change, the capital adequacy ratio (CAR) at
modal CAR pada akhir tahun 2025 tercatat sebesar 19,30%. the end of 2025 was recorded at 19.30%. The Bank’s capital
Struktur permodalan Bank pada akhir tahun 2025 didominasi structure at the end of 2025 was dominated by core capital,
oleh modal inti yang terdiri atas modal disetor sebesar consisting of paid-in capital of Rp3.08 trillion, additional capital
Rp3,08 triliun, cadangan tambahan modal sebesar reserves of Rp2.61 trillion, and deductions from core capital
Rp2,61 triliun, serta faktor pengurang modal inti utama amounting to (Rp144.25) billion, with supplementary capital of
sebesar (Rp144,25) miliar, dengan modal pelengkap sebesar Rp143.18 billion, reflecting the Bank’s capital strength in
Rp143,18 miliar, yang mencerminkan kemampuan permodalan supporting business growth and sustainable risk management.
Bank dalam mendukung pertumbuhan usaha dan pengelolaan
risiko secara berkelanjutan.
PT Bank Ina Perdana Tbk 154 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Komitmen dan Kontinjensi
Commitments and Contingencies
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Tagihan Komitmen Commitment Receivables
Posisi Pembelian Spot dan Derivatif yang
- 121.727 121.727 - Buy Spot and Derivative on Process
Masih Berjalan
Total Tagihan Komitmen - 121.727 121.727 - Total Commitment Receivables
Kewajiban Komitmen Commitment Payables
Fasilitas kredit yang Belum Digunakan (2.385.939) (2.687.937) 301.998 12,66 Unused Loan Facilities
Penjualan Spot dan Derivatif yang Masih
(169.065) (21.684) (147.381) (87,17) Selling Spot and Derivative on Process
Berjalan
Irrevocable Letters of Kredit yang Masih Irrevocable Letters of Credit Issued to
(17.902) (35.773) 17.871 99,83
Berjalan Customers
Total Kewajiban Komitmen (2.572.906) (2.745.394) 172.488 6,70 Total Commitment Payables
Komitmen - Neto (2.572.906) (2.623.667) 50.761 1,97 Commitment - Net
Kontinjensi Contingencies
Kewajiban Kontinjensi Bank Garansi (114.397) (117.800) 3.403 2,97 Contingent Payables Bank Guarantee
Total Kewajiban Kontinjensi (114.397) (117.800) 3.403 2,97 Total Contingent Payables
Komitmen dan Kontinjensi - Neto (2.687.303) (2.741.467) 54.164 2,02 Commitments and Contingencies - Net
Komitmen Material untuk Investasi Material Commitments for Capital
Barang Modal Goods Investment
Ikatan Material terkait Investasi Barang Modal Material Commitments related to Capital Goods
Investment
Selama tahun 2025, Bank INA tidak memiliki ikatan material During 2025, Bank INA did not have any material commitments
dalam bentuk investasi barang modal. Seluruh kebutuhan in the form of goods investment. All investment needs,
investasi, termasuk perangkat keras komputer, peralatan including computer hardware, office equipment, and other
kantor, dan inventaris lainnya, sepenuhnya dibiayai dari modal inventories, were fully financed from the Bank’s internal capital.
internal Bank.
Investasi Barang Modal Capital Goods Investment
Investasi barang modal yang dilakukan Bank INA pada Capital goods investment carried out by Bank INA in 2025
tahun 2025 difokuskan untuk penguatan infrastruktur dan was focused on strengthening infrastructure and expanding
perluasan jaringan kantor. Total realisasi investasi mencapai the branch network. Total investment realization reached
Rp24,25 miliar atau menurun sebesar Rp82,20 miliar atau Rp24.25 billion, decreasing by Rp82.20 billion or 77.22%
77,22% dibandingkan tahun sebelumnya. Kondisi ini disebabkan compared to the previous year. This condition was due to
oleh tidak adanya ekspansi cabang seperti tahun lalu. Perubahan the absence of branch expansion as carried out in the prior
terkait investasi barang modal akan disajikan secara lebih rinci year. Changes related to goods investment will be presented in
pada tabel berikut. more detail in the following table.
Laporan Tahunan 2025 Annual Report 155 PT Bank Ina Perdana Tbk
Page 158
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Pertumbuhan
(Penurunan)
Growth
Uraian 2024 2025 Description
(Decline)
Rp %
Bangunan 15.511 472 (15.039) (96,96) Building
Perangkat Keras dan Lunak 11.219 5.585 (5.634) (50,22) Hardware and Software
Perabotan dan Peralatan Kantor 20.996 604 (20.392) (97,12) Office Furniture and Equipment
Leasehold Improvement 9.280 4.361 (4.919) (53,01) Leasehold Improvement
Kendaraan Bermotor 7.265 - (7.265) (100,00) Vehicles
Dalam Pembangunan 42.182 13.231 (28.951) (68,63) Under Construction
Total 106.453 24.253 (82.200) (77,22) Total
Informasi Material Mengenai Investasi, Information on Material Transaction
Ekspansi, Divestasi, Penggabungan/ Pertaining to Investment, Expansion,
Peleburan Usaha, Akuisisi, atau Divestment, Business Merger/
Restrukturisasi Utang/Modal Consolidation, Acquisition, Debt/Capital
Restructuring
Pada tahun 2025, Perseroan tidak memiliki informasi material In 2025, the Company did not have any material information
yang berkaitan dengan investasi, ekspansi, divestasi, related to investment, expansion, divestment, merger or
penggabungan atau peleburan usaha, akuisisi, restrukturisasi consolidation, acquisition, debt or capital restructuring,
utang maupun modal, serta tidak terdapat transaksi material, nor were there any material transactions, transactions with
transaksi dengan pihak afiliasi, maupun transaksi yang affiliated parties, or transactions involving conflicts of interest.
mengandung benturan kepentingan.
Informasi Transaksi Material yang Information on Material Transactions
Mengandung Benturan Kepentingan Involving Conflicts of Interest and
dan/atau Transaksi dengan Pihak Afiliasi Transactions with Affiliated Parties
Sepanjang tahun 2025, Bank INA tidak melakukan transaksi Throughout 2025, Bank INA did not conduct any material
material yang mengandung benturan kepentingan dengan transactions involving conflicts of interest with related parties.
pihak berelasi. Adapun transaksi dengan pihak berelasi Transactions with related parties were carried out on an arm’s
dilakukan secara wajar sesuai dengan prinsip standar komersial length basis in accordance with fair commercial principles,
yang adil (arm’s length) dan rinciannya disajikan pada Catatan and the details are presented in Note 36 of the 2025 Audited
36 Laporan Keuangan Audit 2025. Financial Statements.
Kebijakan Mekanisme Review atas Policy on Transaction Review
Transaksi dan Pemenuhan Peraturan dan Mechanism and Compliance with
Ketentuan Terkait Related Rules and Regulations
Bank INA memiliki kebijakan internal terkait dengan transaksi Bank INA has internal policies related to transactions involving
yang mengandung benturan kepentingan dan/atau transaksi conflicts of interest and/or transactions with affiliated
dengan pihak afiliasi dan transaksi dengan pihak berelasi, parties and transactions with related parties, all of Bank INA’s
seluruh transaksi Bank INA ditinjau secara transparan dan transactions are reviewed transparently and in compliance with
sesuai peraturan yang berlaku. applicable laws and regulations.
PT Bank Ina Perdana Tbk 156 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Informasi dan Fakta Material yang Information and Material Facts that
Terjadi Setelah Tanggal Laporan Akuntan Occur After the Balance Sheet Date
Pada Catatan 46 Laporan Keuangan mengenai peristiwa In Note 46 of the Financial Statements regarding events after
setelah periode pelaporan, terdapat informasi bahwa Bank INA the reporting period, it is disclosed that Bank INA appointed
mengangkat Bapak Usep Hanifiah Dahlan sebagai Kepala Divisi Mr. Usep Hanifiah Dahlan as Head of the Internal Audit Division
Internal Audit pada tanggal 12 Januari 2026. on January 12, 2026.
Perbandingan Target dan Realisasi 2025 Comparison between Target and
[POJK51-F.2] Realization 2025 [POJK51-F.2]
Pada tahun 2025, Bank berhasil menjaga kualitas aset dan In 2025, the Bank successfully maintain its asset quality and
likuiditas di tengah kondisi ekonomi yang penuh tantangan. liquidity amidst challenging economic conditions. Various
Berbagai inisiatif strategis juga telah dijalankan untuk strategic initiatives were also implemented to strengthen
memperkuat efisiensi operasional serta meningkatkan operational efficiency and improve services to customer as
layanan kepada nasabah sebagai bagian dari upaya menjaga part of efforts to maintain a sustainable growth. Bank INA’s
pertumbuhan yang berkelanjutan. Total aset Bank INA telah total assets has exceeded the 2025 target, with a growth of
melampaui target 2025 dengan pertumbuhan sebesar Rp4.19 trillion above the set target. Bank INA also recorded an
Rp4,19 triliun dari target yang telah ditetapkan. Bank INA juga increase in Third-Party Funds (DPK) of Rp3.70 trillion and grew
mewujudkan kinerja melalui pertumbuhan pencapaian Dana 54.55% compared to the target set.
Pihak Ketiga (DPK) sebesar Rp3,70 triliun dan tumbuh 54,55%
dari target yang ditentukan.
Rugi bersih pada tahun berjalan timbul karena Bank INA The net loss for the current year was mainly due to
mengalami tantangan kenaikan NPL yang cukup besar sehingga the challenge of significant increase of NPL, which require
Bank harus mengalokasikan beban kerugian penurunan nilai the Bank to allocate a significant allowance for impairment
yang signifikan untuk aset keuangan. losses on financial assets.
Di sisi kualitas aset, prinsip kehati-hatian dan pemantauan In terms of asset quality, the principle of prudence and periodic
berkala menghasilkan perbaikan rasio NPL gross menjadi 2,98% monitoring led to an improvement in the gross NPL ratio to
pada akhir 2025, sekaligus melampaui target 2025 sebesar 2.98% at the end of 2025, as well as exceeding the 2025 target
3,08%. of 3.08%.
Nilai Ekonomi Langsung yang Dihasilkan Direct Economic Value Generated and
dan Didistribusikan Distributed
Bank INA menghasilkan dan mendistribusikan nilai ekonomi Bank INA generates and distributes direct economic value to
langsung untuk memberikan manfaat bagi pemangku provide sustainable benefits to its stakeholders.
kepentingan secara berkelanjutan.
Uraian 2024 2025 Description
Nilai Ekonomi Langsung yang Dihasilkan 4.428.973 5.162.006 Direct Economic Values Generated
Penerimaan Bunga, Provisi, dan Komisi 1.846.172 2.007.631 Interest Income, Fees, and Commission
Pendapatan Operasional Lainnya 44.835 61.516 Other Operating Income
Penerimaan atas Penjualan Aset Tetap 324 30 Proceeds from Sale of Fixed Assets
Penerimaan Efek-Efek yang telah Jatuh Tempo 2.537.642 3.092.829 Proceeds from Matured Marketable Securities
Nilai Ekonomi yang Didistribusikan 1.671.564 1.832.449 Economic Value Distributed
Pembayaran Bunga 1.167.404 1.255.364 Payments of Interest
Pembayaran Beban Operasional Lainnya 187.657 225.157 Payments of other Operating Expense
Pembayaran Beban Tenaga Kerja 248.279 305.350 Payments of Personnel Expense
Laporan Tahunan 2025 Annual Report 157 PT Bank Ina Perdana Tbk
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Uraian 2024 2025 Description
Pembayaran Pajak Penghasilan 41.026 15.031 Payment of Income Tax
Pembayaran Liabilitas Sewa 26.918 31.350 Payment of Lease Liabilities
Pembagian Dividen - - Dividend Distribution
Pembiayaan Kegiatan CSR 279 197 Payment of CSR Activities
Nilai Ekonomi Ditahan 2.757.410 3.329.557 Retained Economic Value
Kebijakan dan Pembagian Dividen Dividend Policy and Distribution
Menurut Anggaran Dasar, pembayaran dividen hanya dapat Pursuant to the Articles of Association, dividend distribution
dilakukan sesuai dengan kondisi keuangan Bank, yang ditentukan may only be made in accordance with the Bank’s financial
melalui keputusan yang diambil dalam RUPS. Pembagian condition, as determined through resolutions adopted at
dividen juga dipertimbangkan dengan memperhatikan aspek the General Meeting of Shareholders (GMS). Dividend
lain, seperti pertumbuhan laba, kecukupan modal, rencana distribution is also considered by taking into account other
pengembangan usaha, dan faktor-faktor lain yang dianggap aspects, such as profit growth, capital adequacy, business
relevan. development plans, and other relevant factors.
Sesuai keputusan RUPS 5 Juni 2025, Bank INA tidak melakukan In accordance with the resolution of the GMS held on
pembagian dividen, dikarenakan laba bersih untuk tahun buku June 5, 2025, Bank INA did not distribute dividends, as
2023 dan 2024 digunakan untuk laba ditahan dalam rangka the net income for financial years 2023 and 2024 was allocated
memperkuat posisi permodalan Bank. as retained earnings in order to strengthen the Bank’s capital
position.
Realisasi Penggunaan Dana Hasil Realization of the Use of Public Offering
Penawaran Umum Proceeds
Pada tahun 2025, Bank INA memiliki kewajiban atas pelaporan In 2025, Bank INA had an obligation to report the utilization
penggunaan dana hasil Penawaran Umum Terbatas IV of proceeds from Limited Public Offering IV in the context of
dalam rangka Hak Memesan Efek Terlebih Dahulu (HMETD). Pre-emptive Rights (HMETD). The report has been submitted
Laporan tersebut telah disampaikan kepada Otoritas Jasa to the Financial Services Authority in accordance with
Keuangan sesuai ketentuan Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation No. 30/POJK.04/2015
No. 30/POJK.04/2015 tentang Laporan Realisasi Penggunaan concerning the Report on the Realization of the Use of
Dana Hasil Penawaran Umum. Informasi terkait realisasi Proceeds from Public Offerings. Information regarding the
pelaksanaan penawaran umum diungkapkan sebagai berikut. realization of the public offering is disclosed as follows.
Nilai Realisasi Hasil Penawaran Umum
Actual Value of Public Offering Proceeds Realisasi
Rencana
Jenis Penawaran Total Hasil Penggunaan
Biaya Hasil Realisasi Penggunaan Sisa Dana
Umum Tanggal Efektif Penawaran Dana
Penawaran Bersih Dana Remaining
Type of Public Effective Date Umum Realization
Umum Net Plan of Use of Proceeds
Offering Total Public of Use of
Public Realization Proceeds
Offering Proceeds
Offering Cost Proceeds
Proceeds
Penambahan Modal
dengan Memberikan
HMETD - PUT IV
30 November 2022
Capital Increase with 800.372.805.750 5.665.147.838 794.707.657.912 794.707.657.912 794.707.657.912 -
November 30, 2022
Pre-emptive Rights
- PUT IV (Right Issue
IV)
PT Bank Ina Perdana Tbk 158 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Prospek Usaha 2026 2026 Business Outlook
Prospek industri perbankan nasional pada tahun 2026 tetap The outlook for the national banking industry in 2026 remains
berada dalam jalur positif, meskipun berlangsung di tengah on a positive trajectory, despite operating in an increasingly
lingkungan global yang semakin menantang. International challenging global environment. The International Monetary
Monetary Fund (IMF) memperkirakan pertumbuhan ekonomi Fund (IMF) projects global economic growth to remain at
global tetap berada di level 3,3%, dengan keseimbangan 3.3%, with downside risks arising from trade policy uncertainty,
risiko yang cenderung menurun akibat ketidakpastian elevated financial asset valuations, and escalating geopolitical
kebijakan perdagangan, tingginya valuasi aset keuangan, serta tensions. Bank Indonesia also notes that global dynamics,
meningkatnya ketegangan geopolitik. Bank Indonesia juga including conflicts in the Middle East, have increased pressure
mencatat bahwa dinamika global, termasuk konflik di Timur on financial markets, strengthened the US dollar, and narrowed
Tengah, turut meningkatkan tekanan terhadap pasar keuangan, the room for monetary easing. Under these conditions, the
memperkuat dolar AS, dan mempersempit ruang pelonggaran banking industry is required to exercise greater prudence in
kebijakan moneter. Dalam kondisi tersebut, industri perbankan managing liquidity, market risk, and financing quality.
dituntut untuk semakin berhati-hati dalam mengelola likuiditas,
risiko pasar, dan kualitas pembiayaan.
Di tingkat domestik, prospek ekonomi Indonesia tetap solid At the domestic level, Indonesia’s economic outlook remains
dan menjadi fondasi penting bagi kinerja perbankan. IMF solid and serves as an important foundation for banking
memproyeksikan pertumbuhan ekonomi Indonesia sebesar performance. The IMF projects Indonesia’s economic growth at
5,1% pada 2026, sementara Bank Indonesia memperkirakan 5.1% in 2026, while Bank Indonesia estimates growth in the range
pertumbuhan berada dalam kisaran 4,9%-5,7%, didukung oleh of 4.9%–5.7%, supported by domestic demand, government
permintaan domestik, stimulus pemerintah, serta kebijakan stimulus, and pro-growth policies. Stability also remains well
pro-pertumbuhan. Stabilitas juga tetap terjaga, tercermin dari maintained, as reflected in inflation within the target range
inflasi yang berada dalam kisaran target dan cadangan devisa and adequate foreign exchange reserves. Nevertheless,
yang memadai. Meskipun demikian, sejumlah tantangan tetap several challenges need to be addressed, including exchange
perlu dicermati, antara lain tekanan nilai tukar, efektivitas rate pressures, the effectiveness of stimulus in sustaining
stimulus dalam menjaga daya beli dan penyerapan tenaga purchasing power and employment absorption, as well as
kerja, serta kebutuhan menjaga ketahanan eksternal di tengah the need to maintain external resilience amid global capital flow
dinamika arus modal global. dynamics.
Sejalan dengan kondisi tersebut, prospek industri perbankan In line with these conditions, the banking industry outlook
tetap positif dengan proyeksi pertumbuhan kredit sebesar remains positive, with projected credit growth of 10%-12% and
10%-12% dan dana pihak ketiga sebesar 7%-9%. Kinerja awal third-party funds growth of 7%-9%. Early-year performance
tahun menunjukkan tren yang solid, didukung oleh likuiditas shows a solid trend, supported by adequate liquidity and
yang memadai serta pertumbuhan kredit yang tetap didorong credit growth driven by productive sectors, particularly
oleh sektor produktif, khususnya kredit investasi. Namun investment loans. However, the banking industry continues to
demikian, industri perbankan tetap menghadapi tantangan, face challenges, including suboptimal transmission of lower
antara lain belum optimalnya transmisi penurunan suku interest rates to lending, potential risks in certain segments,
bunga ke kredit, potensi risiko pada segmen tertentu, serta and external pressures on cost of funds and debtor quality.
tekanan eksternal terhadap biaya dana dan kualitas debitur. Therefore, although the outlook remains strong, banking growth
Dengan demikian, meskipun prospek tetap kuat, pertumbuhan in 2026 is expected to be more selective, with emphasis on risk
perbankan pada 2026 diperkirakan akan berlangsung lebih management and financing of sectors that are more resilient to
selektif, dengan penekanan pada manajemen risiko dan economic dynamics.
pembiayaan sektor-sektor yang memiliki daya tahan tinggi
terhadap dinamika ekonomi.
Strategi yang ditetapkan Bank INA untuk menghadapi prospek The strategies established by Bank INA to address future
usaha di masa yang akan datang, yakni: business prospects are as follows:
1. Melanjutkan implementasi hybrid banking model, yaitu 1. Continue the implementation of a hybrid banking model,
menggabungkan kekuatan jaringan kantor cabang dengan combining the strength of branch networks with digital
Laporan Tahunan 2025 Annual Report 159 PT Bank Ina Perdana Tbk
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penyediaan layanan digital untuk memenuhi kebutuhan service offerings to meet the needs of digital-savvy
nasabah digital-savvy maupun menjangkau segmen yang customers while reaching segments not yet served by
belum terlayani oleh jaringan fisik. physical networks.
2. Mengembangkan kapabilitas sumber daya manusia (SDM) 2. Develop human resources (HR) capabilities
secara menyeluruh, dengan fokus pada peningkatan comprehensively, focusing on enhancing competencies of
kompetensi unit frontliner, pengembangan bisnis, teknologi frontliners, business development, information technology,
informasi, serta penguatan budaya kerja yang agile dan and strengthening an agile and adaptive work culture.
adaptif.
3. Mengoptimalkan fungsi dan potensi jaringan kantor cabang 3. Optimize the function and potential of the existing branch
yang telah ada, serta mengevaluasi peluang ekspansi network, while selectively evaluating opportunities for
cabang baru secara selektif. Di saat yang sama, Bank akan new branch expansion. At the same time, the Bank will
memperkuat pengembangan produk digital banking dan strengthen digital banking product development and
meningkatkan kontribusi dalam layanan pasar modal melalui increase its contribution to capital market services through
peran sebagai Bank Administrator RDN, Bank Pembayaran, its roles as RDN Administrator Bank, Payment Bank, and
dan Bank Kustodian. Custodian Bank.
4. Menyelaraskan seluruh channel touch point yang dimiliki, 4. Align all channel touchpoints, both physical and digital, to
baik fisik maupun digital, untuk memberikan pengalaman deliver an integrated service experience to customers. This
layanan yang terintegrasi kepada nasabah. Langkah ini includes strengthening services through branches, ATMs,
mencakup penguatan layanan melalui kantor cabang, ATM, mobile banking, internet banking, contact centers, EDC,
mobile banking, internet banking, contact center, EDC, and QRIS, to drive multi-product ownership and enhance
dan QRIS, guna mendorong kepemilikan multi-produk dan financial inclusion.
peningkatan inklusi keuangan.
Proyeksi Tahun 2026 2026 Projections
Dengan mempertimbangkan perkembangan ekonomi global Taking into account global and domestic economic
dan domestik serta tren industri perbankan, proyeksi 2026 developments as well as banking industry trends, the 2026
disusun sebagai dasar untuk mendorong pertumbuhan kinerja projection has been prepared as a basis to drive performance
dan menjaga stabilitas keuangan Bank INA. Berikut proyeksi growth and maintain Bank INA’s financial stability. The 2026
2026 yang dibandingkan dengan realisasi tahun 2025 sebagai projection compared to the 2025 realization is presented as
berikut. follows.
1. Meningkatkan Dana Pihak Ketiga menjadi Rp28,02 triliun 1. To increase Third-Party Funds (DPK) to Rp28.02 trillion
pada akhir Desember 2026, tumbuh 2,8% dibanding by end of December 2026, a 2.8% growth compared to
realisasi akhir Desember 2025 sebesar Rp27,25 triliun, the Rp27.25 trillion realization at end of December 2025 of,
termasuk di dalamnya target Dana Pihak Ketiga dari layanan including a Third-Party Funds target from digital banking
perbankan digital sebesar Rp 490 miliar. services of Rp490 billion.
2. Meningkatkan kredit yang diberikan sebesar Rp1,86 triliun 2. To increase loans disbursed by Rp1.86 trillion to
menjadi Rp17,12 triliun, tumbuh 12,21% dari realisasi akhir Rp17.12 trillion, a 12.21% growth compared to the realization
Desember 2025 sebesar Rp15,26 triliun, sudah termasuk of Rp15.26 trillion at end of December 2025, including
target pinjaman melalui layanan digital sebesar Rp78 miliar. a target of Rp78 billion loans through digital services.
3. Pertumbuhan total aset menjadi Rp32,54 triliun di 3. Total asset growth of Rp32.54 trillion by December 2026,
Desember 2026 dari Rp31,52 triliun di realisasi akhir from Rp31.52 trillion realization at end of December 2025.
Desember 2025.
4. Memperoleh pendapatan bunga bersih sebesar 4. To achieve net interest income of Rp749.42 billion and net
Rp749,42 miliar dengan laba bersih setelah pajak sebesar profit after tax of Rp90.82 billion by December 2026.
Rp90,82 miliar di Desember 2026.
PT Bank Ina Perdana Tbk 160 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Perubahan Kebijakan Akuntansi Amendments to Accounting Policies
Standar akuntansi revisi yang telah diterbitkan oleh Dewan Revised accounting standards issued by the Financial
Standar Akuntansi Keuangan (DSAK) dan dipandang relevan Accounting Standards Board (DSAK) that are considered
terhadap pelaporan keuangan Bank, namun berlaku efektif relevant to the Bank’s financial reporting, but are effective for
untuk Laporan Keuangan yang berakhir pada tanggal 31 Financial Statements ending on December 31, 2025:
Desember 2025:
ISAK/Amandemen PSAK Dampak terhadap Laporan Keuangan
Amendments to ISAK/PSAK Impact on Financial Statements
Amandemen PSAK No. 109 dan PSAK No. 107: Klasifikasi dan Pengukuran Belum berlaku efektif untuk Laporan Keuangan tanggal 31 Desember
Instrumen Keuangan 2025 dan dampak untuk perubahan saat ini tidak signifikan terhadap
Amendments to PSAK No. 109 and PSAK No. 107: Classification and penyusunan Laporan Keuangan Bank.
Measurement of Financial Instruments Not yet effective for 31 December 2025 Financial Statements and impact
of changes currently not significant for the preparation of Financial
PSAK No. 118: Penyajian dan Pengungkapan dalam Laporan Keuangan Statements of the Bank.
PSAK No. 118: Presentation and Disclosure in Financial Statements
Perubahan Peraturan Amendments to Laws and Regulations
Perundang-Undangan yang that Significantly Affect the Bank
Berpengaruh Signifikan terhadap Bank
Perubahan peraturan perundang-undangan yang berlaku Changes in laws and regulations during the reporting period
selama periode pelaporan dan berpengaruh signifikan terhadap that have a significant impact on operations are disclosed as
operasional, diungkapkan sebagai berikut. follows:
1. Peraturan Otoritas Jasa Keuangan No. 24 tahun 2025 1. Financial Services Authority Regulation No. 24 of 2025
tentang Pengelolaan Rekening pada Bank Umum. concerning Account Management in Commercial Banks.
2. Peraturan Bank Indonesia No. 4 Tahun 2025 tentang 2. Bank Indonesia Regulation No. 4 of 2025 concerning
Kebijakan Sistem Pembayaran. Payment System Policy.
3. Peraturan Bank Indonesia No. 10 Tahun 2025 tentang 3. Bank Indonesia Regulation No. 10 of 2025 concerning
Pengaturan Industri Sistem Pembayaran. Payment System Industry Regulation.
4. Surat Edaran Otoritas Jasa Keuangan 4. Financial Services Authority Circular Letter
No. 14/SEOJK.03/2025 tentang Penerapan Tata Kelola Bagi No. 14/SEOJK.03/2025 concerning the Implementation of
Bank Umum. Governance for Commercial Banks.
5. Peraturan Anggota Dewan Gubernur No. 24 Tahun 2025 5. Regulation of Members of the Board of Governors No. 24 of
tentang Keamanan Sistem Informasi dan Ketahanan Siber 2025 concerning Information System Security and Cyber
bagi Penyelenggara Sistem Pembayaran, Pelaku Pasar Uang Resilience for Payment System Providers, Money Market
dan Pasar Valuta Asing, serta Pihak Lain yang Diatur dan and Foreign Exchange Market Participants, as well as Other
Diawasi Bank Indonesia. Parties Regulated and Supervised by Bank Indonesia.
6. Peraturan Anggota Dewan Komisioner No. 42 Tahun 2025 6. Regulation of Members of the Board of Commissioners
tentang Perintah Tertulis Untuk Penanganan Permasalahan No. 42 of 2025 concerning Written Orders for Handling
Bank Melalui Penggabungan, Peleburan, Pengambilalihan, Bank Issues through Merger, Consolidation, Acquisition,
Integrasi dan/atau Konversi. Integration, and/or Conversion.
7. Peraturan Anggota Dewan Gubernur No. 32 Tahun 2025 7. Regulation of Members of the Board of Governors No. 32
tentang Pengaturan Industri Sistem Pembayaran. of 2025 concerning Payment System Industry Regulation.
8. Peraturan Anggota Dewan Gubernur No. 11 Tahun 8. Regulation of Members of the Board of Governors
2025 tentang Perubahan Kedelapan atas PADG No. 11 of 2025 concerning the Eighth Amendment to PADG
No. 21/22/PADDG/2019 Tentang Rasio Intermediasi No. 21/22/PADG/2019 concerning the Macroprudential
Laporan Tahunan 2025 Annual Report 161 PT Bank Ina Perdana Tbk
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Makroprudensial dan Penyangga Likuiditas Makroprudensial Intermediation Ratio and Macroprudential Liquidity Buffer
bagi Bank Umum Konvensional, Bank Umum Syariah dan for Conventional Commercial Banks, Sharia Commercial
Unit Usaha Syariah. Banks, and Sharia Business Units.
Penentuan Suku Bunga Dasar Kredit Determining the Prime Lending Rate
Dalam upaya untuk meningkatkan transparansi dan publikasi In an effort to improve transparency and publication of the
Laporan, Bank INA menyajikan Suku Bunga Dasar Kredit (SBDK) Report, Bank INA presents Prime Lending Rate (SBDK) through
melalui situs web dan Laporan Tahunan. Langkah ini bertujuan its website and Annual Report. This step aims to support
untuk mendukung praktik tata kelola perusahaan yang baik good corporate governance practices and encourage healthy
serta mendorong persaingan yang sehat di industri perbankan. competition in the banking industry. The prime lending rate
Perhitungan SBDK didasarkan pada beberapa faktor, seperti calculation is based on several factors, such as Cost of Funds
Harga Pokok Dana untuk Kredit (HPDK), biaya overhead, dan for Credit (HPDK), overhead costs, and predetermined profit
margin keuntungan yang telah ditetapkan. Namun, SBDK margins. However, prime lending rate do not take into account
tidak memperhitungkan premi risiko yang mungkin bervariasi the risk premium which may vary depending on the risk
tergantung pada evaluasi risiko yang dilakukan oleh Bank evaluation conducted by the Bank on each debtor or group of
terhadap setiap debitur atau kelompok debitur. Oleh karena debtors. Therefore, the loan interest rate charged to debtors
itu, suku bunga kredit yang dikenakan kepada debitur mungkin may differ from the prime lending rate.
berbeda dengan nilai SBDK.
Informasi terkait perubahan SBDK tersedia di Kantor Cabang Information regarding changes in prime lending rate is available
Bank dan melalui situs web resmi www.bankina.co.id. Informasi at Bank Branches and via official website www.bankina.co.id.
mengenai SBDK per triwulan yang telah ditetapkan oleh Bank Information on quarterly prime lending rate set by Bank INA for
INA selama tahun 2025, diungkapkan pada tabel berikut. 2025 is disclosed in the following table.
(dalam % / in %)
Suku Bunga Dasar Kredit Berdasarkan Segmen Kredit
Prime Lending Rate Based on Credit Segment
Periode Kredit Konsumsi
Period Kredit Korporasi Kredit Ritel Consumer Loans
Corporate Credit Retail Credit KPR Non-KPR
House Loan Non-House Loan
Triwulan I 2025
9,56 9,66 9,74 10,46
Quarter I 2025
Triwulan II 2025
9,60 9,70 9,78 10,50
Quarter II 2025
Triwulan III 2025
9,41 9,51 9,59 10,31
Quarter III 2025
Triwulan IV 2025
8,72 8,81 8,90 9,61
Quarter IV 2025
Informasi Kelangsungan Usaha Information on Business Continuity
Hal yang Berpengaruh Signifikan terhadap Matters with Significant Impact on Business
Kelangsungan Usaha Continuity
Tidak terdapat hal-hal signifikan yang memengaruhi There were no significant matters affecting Bank INA’s business
kelangsungan usaha Bank INA selama periode pelaporan. continuity throughout the reporting period.
PT Bank Ina Perdana Tbk 162 Laporan Tahunan 2025 Annual Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Assessment Manajemen untuk Mengelola Management Assessment to Manage
Potensi yang Berpengaruh Signifikan Significantly Affecting Potential
Manajemen Bank INA telah melakukan evaluasi dan assessment Bank INA’s management has evaluated and assessed the ability
terhadap kemampuan dan pencapaian target kinerja di seluruh and achievement of performance targets in all divisions. Until
divisi. Hingga Laporan Tahunan 2025 diterbitkan, Bank tidak the 2025 Annual Report is published, the Bank has not found
mendapatkan temuan atas ketidakpastian material yang dapat any findings on material uncertainties that may cast significant
menimbulkan keraguan yang signifikasi atas kemampuan Bank doubt on the Bank’s ability to maintain business continuity.
untuk mempertahankan kelangsungan usaha.
Asumsi yang Digunakan Manajemen dalam Assumptions Used by the Management in
Assessment Conducting Assessment
Dalam melakukan assessment, Manajemen Bank INA In conducting the assessment, the factors considered by Bank
mempertimbangkan beberapa faktor kunci, termasuk kinerja INA’s Management consist of financial performance, level of
keuangan, tingkat kecukupan modal, likuiditas, profitabilitas, capital adequacy, liquidity, profitability, internal problems, as
permasalahan internal, dan perkara hukum yang dihadapi saat well as current and future legal cases.
ini dan yang mungkin timbul di masa depan.
Laporan Tahunan 2025 Annual Report 163 PT Bank Ina Perdana Tbk
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PT Bank Ina Perdana Tbk 164 Laporan Tahunan 2025 Annual Report
Page 167
TINJAUAN
PENDUKUNG BISNIS
Business Support Overview
Laporan Tahunan 2025 Annual Report 165 PT Bank Ina Perdana Tbk
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Sumber Daya Manusia
Human Resources
Sumber daya manusia (SDM) memegang peranan penting Human resources (HR) play an important role in supporting
dalam mendukung pencapaian kinerja dan keberlanjutan bisnis the achievement of the Bank’s performance and business
Bank. Sejalan dengan itu, pengelolaan SDM difokuskan pada sustainability. In line with this, HR management is focused
penciptaan organisasi yang agile, efisien, dan berorientasi on creating an agile, efficient, and performance-oriented
pada kinerja serta diiringi dengan peningkatan kualitas SDM. organization, accompanied by the enhancement of HR quality.
Divisi Human Capital terus berupaya memastikan ketersediaan The Human Capital Division continuously strives to ensure the
talenta yang tepat, baik dari sisi jumlah maupun kualitas guna availability of the right talent, both in terms of quantity and
mendukung pencapaian target jangka pendek, menengah, quality, to support the achievement of short-, medium-, and
maupun jangka panjang. long-term targets.
Jumlah dan Komposisi SDM [POJK51-C.3] HR Number and Composition [POJK51-C.3]
Dalam mendukung kebutuhan operasional dan pengembangan In supporting operational needs and business development,
bisnis, Bank INA senantiasa menjaga jumlah dan komposisi Bank INA consistently maintains an optimal number and
SDM yang optimal dan selaras dengan perkembangan bisnis composition of HR, aligned with business developments as well
serta rencana jangka pendek, menengah, dan panjang. as short-, medium-, and long-term plans. The data on total Bank
Data jumlah karyawan Bank INA dalam 5 tahun terakhir disajikan INA employees over the past 5 years are presented as follows.
sebagai berikut.
619 739 997 1.187 1.235
2021 2022 2023 2024 2025
Pengelolaan SDM di Bank INA diarahkan tidak hanya pada HRM at Bank INA is directed not only toward fulfilling
pemenuhan aspek kepatuhan, tetapi juga pada pengembangan compliance aspects, but also toward competency development
kompetensi serta penciptaan lingkungan kerja yang inklusif dan and the creation of an inclusive work environment that respects
menghargai keberagaman. Komitmen tersebut tercermin dalam diversity. This commitment is reflected in the composition of
komposisi karyawan, sebagaimana disajikan pada tabel berikut. employees, as presented in the following table.
Komposisi Karyawan berdasarkan Jenjang Pendidikan
Composition of Employees based on Education Level
2025 2024 2023
Jenjang Pendidikan Pria Wanita Total Pria Wanita Total Pria Wanita Total Educational Level
Male Female Total Male Female Total Male Female Total
S3 2 1 3 2 2 4 2 1 3 Doctorate
S2 45 42 87 41 47 88 42 35 77 Master
S1 421 344 765 403 304 707 345 234 579 Bachelor
D3-D4 31 35 66 44 31 75 46 26 72 Diploma 3-Diploma 4
PT Bank Ina Perdana Tbk 166 Laporan Tahunan 2025 Annual Report
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Tinjauan Pendukung Bisnis
Business Support Overview
2025 2024 2023
Jenjang Pendidikan Pria Wanita Total Pria Wanita Total Pria Wanita Total Educational Level
Male Female Total Male Female Total Male Female Total
D1 2 3 5 4 4 8 2 3 5 Diploma 1
<SLTA 254 55 309 258 47 305 211 50 261 <High School
Total 755 480 1.235 752 435 1.187 648 349 997 Total
Komposisi Karyawan berdasarkan Rentang Usia
Composition of Employees based on Age Range
2025 2024 2023
Rentang Usia Pria Wanita Total Pria Wanita Total Pria Wanita Total Age Range
Male Female Total Male Female Total Male Female Total
20-24 Tahun 28 46 74 56 51 107 46 37 83 20-24 Years Old
25-29 Tahun 185 163 348 180 139 319 155 122 277 25-29 Years Old
30-34 Tahun 169 71 240 161 61 222 128 44 172 30-34 Years Old
35-39 Tahun 119 58 177 114 64 178 114 56 170 35-39 Years Old
40-44 Tahun 109 52 161 100 39 139 72 23 95 40-44 Years Old
45-49 Tahun 65 28 93 64 26 90 59 22 81 45-49 Years Old
50-54 Tahun 39 23 62 36 20 56 38 17 55 50-54 Years Old
>55 Tahun 41 39 80 41 35 76 36 28 64 >55 Years Old
Total 755 480 1.235 752 435 1.187 648 349 997 Total
Jumlah Level Karyawan yang Dimiliki oleh Pria dan Wanita berdasarkan Rentang Usia Tahun 2025 Sesuai
Pengungkapan ESG [ESG-S.02]
Number of Employee Levels by Gender and Age Range in 2025 based on ESG Disclosure
Level Jabatan
Position Levels
Rentang Usia
Supporting Unit Entry-Level Mid-Level Senior-Level Executive-Level
Age Range Total
Pria Wanita Pria Wanita Pria Wanita Pria Wanita Pria Wanita Total
Male Female Male Female Male Female Male Female Male Female
18-24
12 2 19 36 9 10 - - - - 88
18-24 Years Old
25-34
105 19 105 111 109 93 22 9 1 - 574
25-34 Years Old
35-44
80 3 26 19 67 54 39 27 16 7 338
35-44 Years Old
45-54
47 1 3 - 20 16 17 17 17 17 155
45-54 Years Old
>55
8 - - - 4 3 14 12 15 24 80
>55 Years Old
Komposisi Karyawan berdasarkan Tingkatan Jabatan
Composition of Employees based on Position Levels
2025 2024 2023
Tingkatan Jabatan Pria Wanita Total Pria Wanita Total Pria Wanita Total Position Levels
Male Female Total Male Female Total Male Female Total
Board of
Dewan Komisaris 2 1 3 2 1 3 2 1 3
Commissioner
Direksi 4 2 6 4 2 6 4 1 5 Board of Director
Laporan Tahunan 2025 Annual Report 167 PT Bank Ina Perdana Tbk
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2025 2024 2023
Tingkatan Jabatan Pria Wanita Total Pria Wanita Total Pria Wanita Total Position Levels
Male Female Total Male Female Total Male Female Total
Assistant Vice Assistant Vice
President - Executive 43 45 88 30 31 61 31 22 53 President - Executive
Vice President Vice President
Manager - Senior Manager - Senior
92 65 157 39 37 76 74 38 112
Manager Manager
Senior Supervisor 68 52 120 20 8 28 50 32 82 Senior Supervisor
Officer - Supervisor 141 124 265 231 177 408 115 97 212 Officer - Supervisor
Administration - Administration -
153 166 319 199 162 361 188 147 335
Senior Administration Senior Administration
Supporting Supporting (Including
252 25 277 227 17 244 184 11 195
(Termasuk Alih Daya) Outsourcing)
Total 755 480 1.235 752 435 1.187 648 349 997 Total
Komposisi Karyawan berdasarkan Status Kepegawaian
Composition of Employees based on Employment Status
2025 2024 2023
Tingkatan Jabatan Pria Wanita Total Pria Wanita Total Pria Wanita Total Employment Status
Male Female Total Male Female Total Male Female Total
Tetap 368 262 630 320 258 578 270 178 448 Permanent
Tidak Tetap 138 193 331 205 160 365 200 160 360 Non-Permanent
Outsourcing 249 25 274 227 17 244 178 11 189 Outsourcing
Total 755 480 1.235 752 435 1.187 648 349 997 Total
Komposisi Karyawan berdasarkan Masa Kerja
Composition of Employees based on Years of Service
2025 2024 2023
Masa Kerja Pria Wanita Total Pria Wanita Total Pria Wanita Total Years of Service
Male Female Total Male Female Total Male Female Total
>20 Tahun 15 10 25 11 9 20 11 6 17 >20 Years
16-20 Tahun 10 7 17 9 10 19 6 8 14 16-20 Years
11-15 Tahun 46 27 73 38 24 62 27 21 48 11-15 Years
6-10 Tahun 115 35 150 102 40 142 65 36 101 6-10 Years
0-5 Tahun 569 401 970 592 352 944 539 278 817 0-5 Years
Total 755 480 1.235 752 435 1.187 648 349 997 Total
Tingkat Perputaran Karyawan
Employee Turnover Rate
Uraian 2025 2024 2023 Description
Karyawan Akhir Tahun 1.235 1.187 997 Employees at Year-End
Karyawan yang Keluar *)
142 113 123 Employees Leaving
Tingkat Perputaran Karyawan (%) 11,72 10,35 14,17 Employee Turnover Rate (%)
*)
Voluntary turn over and retirement
PT Bank Ina Perdana Tbk 168 Laporan Tahunan 2025 Annual Report
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Tinjauan Pendukung Bisnis
Business Support Overview
Tingkat Pergantian Pegawai [ESG-S.03]
Employee Turnover Rate
Jumlah Karyawan 2025 Persentase Karyawan
Uraian
Number of Employee Employee Percentage
Description
2025 (%)
Jumlah Karyawan Resign/Pemutusan Hubungan Kerja
216 17,49
Number of Employees Resign / Termination
Jumlah Karyawan Baru/Pengganti
234 18,95
Number of New/Replacement Employees
Jumlah Karyawan Sementara [ESG-S.04]
Number of Temporary Employees
Jumlah Karyawan 2025 Persentase Karyawan
Uraian
Number of Employee Employee Percentage
Description
2025 (%)
Jumlah Karyawan Perseroan yang Dipegang oleh Kontraktor dan/atau Konsultan
Number of Company Employees Engaged Through Contractors and/or 274 22,19
Consultants
Tata Kelola SDM HR Governance
Penerapan tata kelola SDM mengacu pada prinsip-prinsip good The implementation of HR governance refers to the principles
corporate governance (GCG). Divisi Human Capital berperan of good corporate governance (GCG). The Human Capital
strategis dalam memastikan pengelolaan SDM yang efektif, Division plays a strategic role in ensuring effective, sustainable,
berkelanjutan dan selaras dengan strategi Bank. Divisi Human and strategy-aligned HR management. The Human Capital
Capital juga berperan sebagai strategic partner bagi unit Division also acts as a strategic partner for business units,
bisnis, antara lain melalui: including through:
1. Penyelarasan strategi SDM dengan Rencana Bisnis Bank; 1. Alignment of HR strategy with the Bank’s Business Plan;
2. Penerapan manajemen kinerja berbasis key performance 2. Implementation of performance management based on key
indicators (KPI) yang mendukung pencapaian target Bank; performance indicators (KPI) to support the achievement
of the Bank’s targets;
3. Penguatan peran Human Capital Business Partner (HCBP) 3. Strengthening the role of Human Capital Business Partner
dalam mendampingi unit-unit kerja; dan (HCBP) in supporting work units; and
4. Mendukung peningkatan kualitas dan kompetensi SDM. 4. Supporting the enhancement of HR quality and
competencies.
Budaya kerja yang menjunjung tinggi nilai-nilai Integrity, A work culture that upholds the values of Integrity, Nimble,
Nimble, Accountable, Progresive, dan Professional juga Accountable, Progressive, and Professional also serves as a
menjadi fondasi utama dalam mendukung keberlangsungan key foundation in supporting the sustainability of the Bank’s
bisnis Bank. business.
Roadmap Perencanaan Tenaga Kerja Manpower Planning Roadmap
Sebagai bagian dari fungsi pendukung bisnis, Bank telah As part of the business support function, the Bank has developed
menyusun roadmap tenaga kerja yang terstruktur dengan a structured workforce roadmap with short-, medium-, and
strategi jangka pendek, menengah, dan panjang yang long-term strategies aligned with business development
diselaraskan dengan arah pengembangan bisnis dan Rencana direction and the Bank’s Business Plan (RBB). In the short
Bisnis Bank (RBB). Pada jangka pendek, fokus diarahkan pada term, the focus is directed toward stabilization and fulfillment
stabilisasi dan pemenuhan kebutuhan organisasi pada fungsi of organizational needs in priority functions, particularly in
prioritas, khususnya di area bisnis maupun operasional dan business and operational areas, as well as improving the quality
peningkatan kualitas dan kompetensi SDM. Pada jangka and competencies of human resources. In the medium and
menengah dan panjang, fokus diarahkan pada perbaikan long term, the focus is directed toward quality improvement,
Laporan Tahunan 2025 Annual Report 169 PT Bank Ina Perdana Tbk
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kualitas, penguatan Budaya Perusahaan, keberlanjutan dan strengthening Corporate Culture, sustainability and efficiency,
efisiensi, serta penguatan kapabilitas organisasi melalui as well as enhancing organizational capabilities through
pengembangan talent pool dan fungsi-fungsi strategis guna the development of talent pools and strategic functions to
mengupayakan peningkatan produktivitas dan pertumbuhan drive productivity improvement and Bank growth that will have
Bank yang akan berdampak langsung terhadap pemangku a direct impact on stakeholders.
kepentingan.
Program Rekrutmen Recruitment Program
Program rekrutmen dilaksanakan secara selektif dan Recruitment programs are carried out selectively and based on
berbasis kebutuhan bisnis dengan fokus pada pemenuhan business needs, with a focus on fulfilling positions that have
posisi-posisi yang memiliki dampak langsung terhadap a direct impact on the Bank’s performance and are aligned with
kinerja Bank dan selaras dengan kebutuhan Bank. Bank INA the Bank’s requirements. Bank INA implements a professional,
menerapkan proses rekrutmen yang profesional, objektif dan objective, and transparent recruitment process, while
transparan, serta menjunjung tinggi kesetaraan kesempatan upholding equal opportunity without disregarding internal
dengan tidak mengesampingkan talenta-talenta internal Bank. Bank talents.
Strategi rekrutmen Bank mencakup pendekatan selective hiring The Bank’s recruitment strategy includes a selective hiring
untuk memastikan kualitas kandidat yang tepat, pemanfaatan approach to ensure the right candidate quality, utilization
kanal digital, penguatan employer branding, dan kerja sama of digital channels, strengthening employer branding, and
dengan institusi pendidikan untuk perekrutan lulusan-lulusan collaboration with educational institutions to recruit high-quality
berkualitas yang akan diikutkan graduate development graduates who will participate in the graduate development
program untuk mengisi kebutuhan organisasi dan mendukung program to fulfill organizational needs and support future HR
keberlanjutan SDM di masa depan. Selain itu, penerapan prinsip sustainability. In addition, the implementation of the know your
know your employee (KYE) terus diperkuat sebagai dasar dalam employee (KYE) principle continues to be strengthened as
membangun hubungan jangka panjang dengan karyawan serta a foundation for building long-term relationships with
mendukung keberlanjutan bisnis Bank. employees and supporting the Bank’s business sustainability.
Pengembangan Kualitas SDM [ESG-S.05] HR Quality Development [ESG-S.05]
Peningkatan kualitas SDM pada tahun 2025 ditetapkan The improvement of HR quality in 2025 has been designated
sebagai salah satu prioritas strategis Bank, dengan fokus pada as one of the Bank’s strategic priorities, with a focus on
penguatan kompetensi teknis dan soft skills. Sejalan dengan hal strengthening technical competencies and soft skills. In
tersebut, Bank menyelenggarakan berbagai program pelatihan line with this, the Bank organized various technical training
teknis serta sertifikasi wajib, antara lain: programs and mandatory certifications, including:
1. Sertifikasi Manajemen Risiko; 1. Risk Management Certification;
2. Refreshment Sertifikasi Manajemen Risiko; 2. Risk Management Certification Refreshment;
3. Anti-Pencucian Uang dan Pencegahan Pendanaan 3. Anti-Money Laundering and Counter-Terrorism Financing
Terorisme (APU-PPT); (AML-CTF);
4. Kesadaran Anti-Fraud; 4. Anti-Fraud Awareness;
5. Cyber Security; 5. Cyber Security;
6. Information Security; 6. Information Security;
7. Pelindungan Konsumen; 7. Consumer Protection;
8. Pelindungan Data Pribadi (PDP); 8. Personal Data Protection (PDP);
9. Sertifikasi Treasury; serta 9. Treasury Certification; and
10. Pelatihan Berbasis Kompetensi dan Sertifikasi di bidang 10. Competency-Based Training and Certification in the field of
Sistem Pembayaran dan Pengelolaan Uang Rupiah (SPPUR). Payment Systems and Rupiah Money Management (SPPUR).
Selain penguatan kompetensi teknis, Bank juga secara konsisten In addition to strengthening technical competencies,
mengembangkan soft skills karyawan melalui berbagai program the Bank consistently develops employees’ soft skills
pelatihan yang berfokus pada komunikasi efektif, kemampuan through various training programs focused on effective
presentasi, negosiasi, dan kerja sama tim. Pengembangan communication, presentation skills, negotiation,
kepemimpinan turut menjadi perhatian utama, dengan tujuan and teamwork. Leadership development is also
membekali karyawan dalam aspek problem solving, pengambilan a key focus, aimed at equipping employees with problem-
keputusan, serta kemampuan memotivasi tim. solving, decision-making, and team motivation capabilities.
PT Bank Ina Perdana Tbk 170 Laporan Tahunan 2025 Annual Report
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Tinjauan Pendukung Bisnis
Business Support Overview
Pelatihan yang bersifat mandatory dilaksanakan secara Mandatory training is conducted in stages and covers all
bertahap dan mencakup seluruh jenjang organisasi, mulai dari levels of the organization, from the Board of Commissioners,
Dewan Komisaris, Direksi, pejabat pada unit kerja, hingga posisi the Board of Directors, officials within work units, to specific
tertentu sesuai dengan kebutuhan dan ketentuan yang berlaku. positions in accordance with prevailing requirements and
Bank meyakini bahwa keseimbangan antara penguasaan regulations. The Bank believes that a balance between mastery
kompetensi teknis dan soft skills merupakan kunci dalam of technical competencies and soft skills is key to developing
membentuk SDM yang unggul dan berdaya saing di industri superior and competitive HR within the banking industry.
perbankan.
Dalam kurun waktu 3 tahun terakhir, Bank secara konsisten Over the past 3 years, the Bank has consistently implemented
melaksanakan program pelatihan, baik yang bersifat mandatory training programs, both mandatory and soft skills development.
maupun pengembangan soft skills. Rincian program pelatihan Details of these training programs are presented in
tersebut disajikan pada tabel berikut. the following table.
2025 2024 2023
Nama Program Jumlah Jumlah Jumlah Jumlah Jumlah Jumlah
Program Name Program Program Program Program Program Program
Number of Number of Number of Number of Number of Number of
Programs Programs Programs Programs Programs Programs
Technical Skill (operasional, kredit,
manajemen risiko, treasury, legal, teknologi
informasi, dan lainnya)
268 6.706 183 7.440 69 3.572
Technical Skill (operational, credit, risk
management, treasury, legal, information
technology, and others)
Soft skill (leadership, problem solving, dan
personal development)
13 309 12 660 66 235
Soft Skill (leadership, problem solving, and
personal development)
Pelatihan Karyawan berdasarkan Jam Pelatihan
Employee Training based on Training Hours
Satuan
Uraian 2025 2024 2023 Description
Unit
Jam
Jam Pelatihan 48.271 54.554 61.823 Training Hours
Hour
Jam/Orang
Jam Pelatihan per Karyawan 50,23 88,41 66,91 Training Hours per Employee
Hour/People
Total
2025
Total
Pria Wanita Pria dan Wanita
Male Female Male and Female
Level Organisasi
Total Jam Rerata Jam
Organizational Level Total Jam Total Jam
Jumlah Jumlah Pelatihan Seluruh Pelatihan Seluruh
Pelatihan Pelatihan
Program Program Karyawan Karyawan
Total Total
Number of Number of Total Training Average Training
Training Training
Programs Programs Hours for All Hours for All
Hours Hours
Employees Employees
Board of Management 254 34 91 14 345 38,33
Setingkat Kepala Divisi
461 24 601 34 1.062 33,18
Division Head Level
Setingkat Kepala Departemen
1.252 44 870 42 2.122 31,21
Department Head Level
Staf hingga Supervisor
19.522 213 25.220 206 44.742 52,51
Staff to Supervisor Level
Laporan Tahunan 2025 Annual Report 171 PT Bank Ina Perdana Tbk
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Rata-Rata Jam Pelatihan per Jumlah Karyawan yang Ikut Serta Persentase Jumlah Karyawan yang
Karyawan dalam Tahun Pelaporan dalam Program Pelatihan Ikut Serta dalam Pelatihan (%)
Average Training Hours per Total Employees Participating in Percentage of Employees
Employee in the Reporting Year Training Programs Participating in Training (%)
50,23 923 96,00%
Jam/Karyawan
Hour/Employee
Investasi Pengembangan SDM HR Development Investment
Total biaya yang dikeluarkan Bank untuk pengembangan SDM The total costs incurred by the Bank for HR Development over
dalam 3 tahun terakhir diungkapkan sebagai berikut. the past 3 years are disclosed as follows.
2025 2024 2023
Investasi Pengembangan SDM
HR Development Investment Rp3.868.521.143,- Rp3.748.626.962,- Rp4.513.087.735,-
Biaya tersebut dialokasikan untuk penyelenggaraan berbagai These costs were allocated for the implementation of
program pelatihan karyawan, baik secara online maupun various employee training programs, both online and offline.
offline. Pelaksanaan pelatihan dilakukan oleh pihak internal The training programs were conducted by internal Bank parties
Bank serta bekerja sama dengan pihak eksternal. Sepanjang as well as in collaboration with external parties. Throughout
periode berjalan, seluruh program pelatihan terlaksana secara the reporting period, all training programs were implemented
optimal dan memberikan dampak positif terhadap peningkatan optimally and generated a positive impact on the enhancement
kompetensi karyawan. Program ini melibatkan pegawai dari of employee competencies. These programs involved
berbagai unit kerja, antara lain operasional, pemasaran, kredit, employees from various work units, including operations,
treasury, teknologi informasi, manajemen risiko, akuntansi, marketing, credit, treasury, information technology, risk
serta unit kerja lainnya. management, accounting, and other work units.
Penilaian Kinerja Performance Assessment
Penilaian kinerja di Bank INA dilakukan dengan Performance appraisal at Bank INA is conducted by considering
mempertimbangkan aspek kompetensi, kinerja, dan perilaku aspects of employee competency, performance, and behavior.
karyawan. Setiap pimpinan divisi atau unit kerja menetapkan key Each division or work unit head determines key performance
performance indicator (KPI) sebagai dasar pengukuran kinerja indicators (KPI) as the basis for objective and fair performance
yang objektif dan adil. Hasil penilaian tersebut disampaikan measurement. The appraisal results are submitted to the Human
kepada Divisi Human Capital untuk dilakukan evaluasi akhir, Capital Division for final evaluation, which subsequently serves
yang selanjutnya menjadi acuan dalam penetapan kebijakan as a reference in determining policies related to promotion,
promosi, perubahan status kepegawaian, remunerasi, serta changes in employment status, remuneration, as well as
pemberian penghargaan maupun sanksi. Seluruh proses the granting of rewards or sanctions. The entire appraisal
penilaian dilaksanakan berdasarkan kebijakan yang berlaku process is carried out in accordance with prevailing policies
dengan menjunjung tinggi prinsip transparansi, objektivitas, by upholding the principles of transparency, objectivity, and
serta bebas dari intervensi dan benturan kepentingan, guna freedom from intervention and conflicts of interest, in order to
menjaga konsistensi pengelolaan kinerja karyawan. maintain consistency in employee performance management.
PT Bank Ina Perdana Tbk 172 Laporan Tahunan 2025 Annual Report
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Tinjauan Pendukung Bisnis
Business Support Overview
Rencana Pengembangan SDM 2026 HR Development Plan 2026
Bank INA berkomitmen untuk melanjutkan program Bank INA is committed to continuing employee development
pengembangan dan pelatihan karyawan secara lebih terstruktur and training programs in a more structured manner to support
untuk mendukung perencanaan strategis melalui 5 kompetensi strategic planning through 5 competencies that must be
yang harus dimiliki oleh karyawan. Rincian rencana tersebut possessed by employees. The details of the plan are described
diuraikan sebagai berikut. as follows.
1. Sertifikasi Kompetensi Kerja di Sektor Perbankan (SKKNI) 1. Banking Sector Work Competency Certification (SKKNI)
Meningkatkan kualitas dan keahlian karyawan sesuai dengan Enhancing the quality and expertise of employees
Standar Kompetensi Kerja Nasional Indonesia (SKKNI) di in accordance with the Indonesian National Work
sektor perbankan untuk memastikan profesionalisme dalam Competency Standards (SKKNI) in the banking sector to
menjalankan tugas. ensure professionalism in performing their duties.
2. Kompetensi Wajib Bank INA 2. Mandatory Competencies of Bank INA
Memberikan kesempatan bagi karyawan untuk Providing opportunities for employees to obtain additional
mendapatkan sertifikasi tambahan yang relevan dengan certifications relevant to the banking industry beyond
industri perbankan di luar SKKNI, guna memperluas SKKNI, in order to broaden their knowledge and skills.
wawasan dan keterampilan mereka.
3. Kompetensi Teknis 3. Technical Competencies
Mendorong pengembangan keterampilan tambahan, Encouraging the development of additional skills, such as
seperti analisis keuangan, digital banking, atau compliance, financial analysis, digital banking, or compliance, which
yang mendukung kinerja individu dan perusahaan, serta support individual and corporate performance, and serve
menjadi salah satu prioritas dalam rencana pengembangan as one of the priorities in the 2025 HR development plan.
SDM tahun 2025.
4. Kompetensi Non-Teknis 4. Non-Technical Competencies
Meningkatkan soft skills karyawan, seperti komunikasi, Enhancing employees’ soft skills, such as communication,
pelayanan pelanggan, dan kemampuan problem-solving, customer service, and problem-solving abilities, which play
yang berperan penting dalam efektivitas kerja dan hubungan an important role in work effectiveness and professional
profesional. relationships.
5. Kompetensi Kepemimpinan (Leadership) 5. Leadership Competencies
Mengembangkan kompetensi kepemimpinan bagi para Developing leadership competencies for managers to
Manajer agar siap untuk membuat strategi bisnis, melalui prepare them to formulate business strategies through
pelatihan kepemimpinan dan program pengembangan leadership training and management development
manajemen. programs.
Selain hal tersebut, Bank INA juga melanjutkan program- In addition, Bank INA continues its existing development
program pengembangan sebelumnya sekaligus meluncurkan programs while also launching new initiatives:
inisiatif baru:
1. Melanjutkan Program Pengembangan untuk Lulusan Baru 1. Continuing the Graduate Development Program for fresh
(Graduate Development Program) graduates;
Program ini dirancang untuk merekrut, melatih, dan This program is designed to recruit, train, and develop fresh
mengembangkan lulusan baru (fresh graduates) agar graduates to pursue careers in the banking industry. Bank INA
dapat berkarir di dunia perbankan. Bank INA juga turut serta also participates in the Magang Hub Program organized by
dalam Program Magang Hub dari Kementerian Tenaga Kerja the Ministry of Manpower of the Republic of Indonesia.
Republik Indonesia.
2. Mendukung Program Suksesi bagi Talenta Internal 2. Supporting the Succession Program for internal talents.
Program ini dirancang untuk mempersiapkan para talenta This program is designed to prepare the Bank’s internal
internal Bank untuk menjadi suksesor di masa depan. talents to become future successors;
3. Mengadakan Program Pembinaan Budaya Organisasi 3. Conducting Organizational Culture Development
Programs
a. Internalisasi Nilai dan Budaya Kerja dengan memperkuat a. Internalization of Corporate Values and Work Culture by
budaya perusahaan guna memastikan program SDM strengthening the company’s culture to ensure that HR
sudah sesuai dan mampu mendukung rencana dan programs are aligned with and able to comprehensively
strategi bisnis Bank secara menyeluruh. support the Bank’s business plans and strategies.
b. Employee Engagement Program untuk meningkatkan b. Employee Engagement Program to enhance employee
keterlibatan dan motivasi karyawan untuk menciptakan engagement and motivation in order to create strong
sinergi yang baik. synergy.
Laporan Tahunan 2025 Annual Report 173 PT Bank Ina Perdana Tbk
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c. Implementasi good corporate governance (GCG) c.Implementation of good corporate governance (GCG)
untuk memastikan kepatuhan Bank dengan peraturan- to ensure the Bank’s compliance with prevailing
peraturan ketenagakerjaan yang berlaku dan fungsi manpower regulations and Human Resources
sumber daya manusia, sekaligus melakukan penyesuaian functions, while also adjusting the organizational
struktur organisasi sesuai kebutuhan Bank. structure in accordance with the Bank’s needs.
4. Meluncurkan BINA Academy 4. Launching BINA Academy.
Program baru ini dirancang untuk meningkatkan kapabilitas This new program is designed to enhance the capabilities
dan produktivitas para tenaga pemasar, baik lending and productivity of marketing personnel, both in lending
maupun funding, serta meningkatkan kualitas layanan dan and funding, as well as to improve service quality and
efektivitas operasional cabang. branch operational effectiveness.
Teknologi Informasi
Information Technology
Peningkatan keandalan operasional, keamanan infrastruktur, Enhancing operational reliability, infrastructure, and system
sistem, dan percepatan layanan kepada nasabah menjadi security, and accelerating customer services are priorities in
prioritas dalam pengelolaan teknologi informasi di Bank. the Bank’s information technology management. Through
Melalui Unit Teknologi Informasi, berbagai inisiatif dilakukan the Information Technology Unit, various initiatives are
untuk memastikan sistem TI berjalan optimal dan mendukung undertaken to ensure that IT systems operate optimally
pengembangan layanan digital yang inovatif. Pembenahan and support the development of innovative digital
infrastruktur, peningkatan kompetensi SDM, serta pemanfaatan services. Infrastructure improvements, enhancement of HR
teknologi terkini terus dilaksanakan guna memperkuat bisnis competencies, and the utilization of the latest technologies
inti berbasis IT/digital banking. Upaya ini diharapkan mampu are continuously implemented to strengthen the IT/digital
memperluas basis nasabah sekaligus meningkatkan efektivitas banking-based core business. These efforts are expected to
pengendalian internal di seluruh aktivitas operasional. expand the customer base while improving the effectiveness
of internal controls across all operational activities.
Tata Kelola TI IT Governance
Penerapan tata kelola teknologi informasi di Bank diarahkan The implementation of information technology governance
untuk memastikan keselarasan antara strategi bisnis dan within the Bank is directed at ensuring alignment between
pengelolaan teknologi yang berkelanjutan. Upaya ini dilakukan business strategy and sustainable technology management.
melalui penerapan kebijakan internal, standar operasional This is carried out through the application of internal policies,
prosedur (SOP), serta ketentuan dari Otoritas Jasa Keuangan standard operating procedures (SOP), and regulations issued
yang disesuaikan dengan karakteristik dan arah strategis Bank. by the Financial Services Authority, tailored to the Bank’s
Pendekatan tersebut bertujuan untuk memaksimalkan manfaat characteristics and strategic direction. This approach aims
investasi TI sekaligus memitigasi risiko yang mungkin timbul to maximize the benefits of IT investments while mitigating
dari penerapannya. potential risks arising from their implementation.
Secara berkesinambungan, Bank melakukan peninjauan On an ongoing basis, the Bank reviews its information
terhadap tata kelola teknologi informasi untuk memastikan technology governance to ensure its relevance and
relevansi dan efektivitasnya dalam menghadapi perkembangan effectiveness in responding to dynamic digital developments.
digital yang dinamis. Dalam pelaksanaannya, melalui Unit In its implementation, through the Information Technology
Teknologi Informasi, Bank mengevaluasi beberapa aspek Unit, the Bank evaluates several key aspects, including:
utama, antara lain:
1. Perencanaan TI 1. IT Planning
Panduan unit kerja dalam melakukan perencanaan TI Guidance for work units in carrying out IT planning which
yang meliputi perencanaan inisiatif strategis TI, proses includes IT strategic planning initiatives, annual IT planning
perencanaan TI tahunan, proses riset, dan kajian strategis TI. process, research process, and IT strategic reviews.
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2. Project Management 2. Project Management
Panduan dalam tahapan pengembangan project Guidance in stages of IT strategic initiative project
inisiatif strategis TI sehingga setiap proses pada fase development so that each process in the development
pengembangan tersebut terdapat standardisasi dalam phase has standardization in its implementation while still
pelaksanaannya dengan tetap mengutamakan kualitas dari prioritizing the quality of each project.
setiap project tersebut.
3. Pengelolaan Operasional TI 3. IT Operations Management
Panduan yang mengatur tentang pengelolaan operasional Guidelines governing the management of IT operations,
TI, termasuk di dalamnya pengelolaan sistem operasional, including management of operational systems,
pengelolaan proses backup and restore, pengelolaan management of backup and restore process, hardware and
perangkat keras dan perangkat lunak, serta pengelolaan software management, and data center management.
data center.
4. Pengamanan TI 4. IT Security
Panduan unit kerja mengenai aspek pengamanan TI, Work unit guidelines regarding aspects of IT security,
termasuk di dalamnya pengamanan fisik dan lingkungan, including physical and environmental security, network
pengamanan jaringan, serta pengamanan sistem aplikasi. security, and application system security.
5. Penggunaan Penyedia Barang/Jasa TI 5. Use of IT Goods/Services Providers
Merupakan panduan yang mengatur mengenai proses A guide that regulates the process for the selection of IT
untuk pemilihan penyedia barang/jasa TI dan evaluasinya. goods/services providers and its evaluation.
Pengawasan terhadap risiko dan gangguan teknologi Oversight of technology risks and disruptions constitutes
merupakan bagian penting dalam menjaga keberlanjutan an essential part of maintaining the Bank’s operational
operasional Bank. Untuk mendukung hal tersebut, Bank sustainability. To support this, the Bank has established
membentuk Komite Pengarah Teknologi Informasi yang an Information Technology Steering Committee, which
berperan dalam memberikan arahan strategis serta melakukan plays a role in providing strategic direction and monitoring
pemantauan atas potensi risiko dan gangguan yang dapat potential risks and disruptions that may have a significant
berdampak signifikan terhadap sistem teknologi informasi. impact on information technology systems. The results of
Hasil identifikasi dan pemantauan tersebut dilaporkan kepada such identification and monitoring are reported to the Board
Direksi sebagai dasar dalam penetapan arahan dan tindak of Directors as a basis for determining the necessary directions
lanjut yang diperlukan. Pembentukan komite ini mencerminkan and follow-up actions. The establishment of this committee
komitmen Bank dalam menerapkan pengelolaan teknologi reflects the Bank’s commitment to implementing responsible
informasi yang bertanggung jawab dan efektif, khususnya and effective information technology management, particularly
dalam menghadapi tantangan terkait gangguan operasional in addressing challenges related to operational disruption,
(disruption), keamanan siber (cyber security), serta pemulihan cyber security, and disaster recovery.
bencana (disaster recovery).
Satuan Penyelenggara Teknologi Information Technology Organizing Unit
Informasi
Optimalisasi penerapan teknologi informasi di lingkungan Optimization of information technology implementation
internal menjadi fokus utama dalam pengelolaan TI di Bank. within the internal environment constitutes a primary focus
Untuk mendukung hal tersebut, dibentuk Satuan Penyelenggara of the Bank’s IT management. To support this, an Information
Teknologi Informasi yang berada di bawah koordinasi Technology Operations Unit has been established under
Wakil Direktur Utama. Satuan ini bertanggung jawab atas the coordination of the Vice President Director. This
pengelolaan, pengembangan, dan penerapan aktivitas TI secara unit is responsible for the comprehensive management,
menyeluruh di internal Bank. Pelaksanaan tugasnya diawasi development, and implementation of IT activities within
secara berkala oleh Komite Pengarah Teknologi Informasi the Bank. The execution of its duties is periodically supervised
guna memastikan keselarasan dengan kebutuhan bisnis serta by the Information Technology Steering Committee to ensure
kepatuhan terhadap kebijakan dan regulasi yang berlaku. alignment with business needs as well as compliance with
prevailing policies and regulations.
Pelaksanaan tugas satuan ini dapat berjalan dengan baik atas The implementation of this unit’s duties is supported
dukungan oleh 3 divisi dengan peran sebagai berikut. by 3 divisions with the following roles.
1. Divisi Digital Technology, bertanggung jawab 1. Digital Technology Division, responsible for developing
mengembangkan dan memantau operasi dari teknologi and monitoring information technology operations for
informasi untuk strategi bisnis digital banking. digital banking business strategies.
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2. Divisi Branch & Commercial Banking Technology, 2. Branch & Commercial Banking Technology Division,
bertanggung jawab untuk pengembangan teknologi responsible for developing information technology in
informasi pada strategi bisnis Direktorat Retail Banking, the business strategy of the Retail Banking Directorate, as
serta Direktorat Commercial Banking and Treasury. well as the Commercial Banking and Treasury Directorate.
3. Divisi Technology Operation & Control Unit, bertanggung 3. Technology Operation & Control Unit Division, responsible
jawab untuk memantau operasi, internal control, serta for monitoring operations, internal control, and information
keamanan teknologi informasi. technology security.
Selain itu, Satuan Penyelenggara Teknologi Informasi memiliki In addition, the Information Technology Operations Unit is
tanggung jawab untuk menjamin kinerja optimal sistem responsible for ensuring the optimal performance of systems
dan perangkat yang digunakan oleh Bank. Unit ini juga and devices utilized by the Bank. This unit also plays a role in
berperan dalam mengembangkan sistem serta meningkatkan developing systems and enhancing technology infrastructure
infrastruktur teknologi sesuai dengan kebutuhan dan arah in line with business needs and growth direction, while
pertumbuhan bisnis, sekaligus memaksimalkan pemanfaatan maximizing the utilization of IT as a strategic means to drive
TI sebagai sarana strategis dalam mendorong penguatan dan the strengthening and expansion of the Bank’s business.
ekspansi usaha Bank.
Investasi dan Pencapaian TI di Tahun 2025 IT Investment and Achievements in 2025
Untuk meningkatkan efisiensi operasional serta menyediakan To enhance operational efficiency and provide fast, accurate,
layanan yang cepat, akurat, dan responsif, Bank mengalokasikan and responsive services, the Bank allocates investments in
investasi di bidang teknologi informasi. Investasi tersebut the field of information technology. These investments are
diarahkan untuk memperkuat nilai tambah bagi nasabah, directed toward strengthening value added for customers,
meningkatkan daya saing Bank, serta membangun tata kelola enhancing the Bank’s competitiveness, and establishing
teknologi informasi yang efektif dan berkelanjutan sebagai effective and sustainable information technology governance
fondasi pertumbuhan bisnis jangka panjang. as a foundation for long-term business growth.
Sepanjang tahun 2025, pengembangan TI dilakukan dengan Throughout 2025, IT development was carried out in alignment
menyesuaikan arah strategis Bank terhadap dinamika industri with the Bank’s strategic direction in response to the dynamics of
perbankan, yang mencakup aspek-aspek berikut. the banking industry, covering the following aspects.
1. Pengembangan channel dan fitur digital untuk menambah 1. Development of digital channels and features to expand
layanan/solusi keuangan kepada nasabah: financial services/solutions for customers:
a. Pengembangan Aplikasi BINA (Layanan Perbankan a. Development of the BINA Application (Digital Banking
Digital) Services)
Pembayaran biller, Transfer RTGS dan BINA Point, Biller payments, RTGS transfers and BINA Points, gold
investasi emas, dan pembelian e-SBN; investment, and e-SBN purchases;
b. Pengembangan Aplikasi BINA (BINA Merchant) b. Development of the BINA Application (BINA Merchant)
Registrasi merchant, e-invoice, dan pembayaran; Merchant registration, e-invoice, and payments;
c. Pengembangan Produk Pinjaman Digital BINA; c. Development of BINA Digital Loan Products;
d. Penerapan software analitik untuk mendapatkan d. Implementation of analytics software to obtain
informasi dan analisa mengenai acquisition information and analysis regarding acquisition
source/funnel; sources/funnels;
e. Pengembangan API, meliputi fitur intrabank, e. API development including intrabank features,
transaction history, authorization payment, QRIS transaction history, authorization payment, QRIS MPM,
MPM, serta kartu debit; and debit cards;
f. Setor dan Tarik Tunai Tanpa Kartu di jaringan cabang f. Cardless cash deposit and withdrawal at Bank INA
Bank INA; branch networks;
g. Pengembangan QRIS Cross Border. g. QRIS Cross Border development;
2. Pengembangan untuk meningkatkan produk, aktivitas, 2. Developments to enhance banking products, activities,
layanan, dan operasional perbankan: services, and operations:
a. Migrasi Infrastruktur SWIFT; a. SWIFT Infrastructure Migration;
b. Upgrade Sistem APU-PPT; b. Upgrade of the AML-CTF System;
c. Pengembangan Modul Reksadana; serta c. Development of the Mutual Fund Module; and
d. Upgrade Core Banking System. d. Upgrade of the Core Banking System.
3. Pengembangan pada sisi infrastruktur dan keamanan: 3. Developments in infrastructure and security:
a. Upgrade Email System dan Online Drive System; a. Upgrade of the Email System and Online Drive System;
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Business Support Overview
b. Peningkatan keandalan dan efektivitas Endpoint b. Enhancement of the reliability and effectiveness of
Detection and Response (EDR) dan Privileged Access Endpoint Detection and Response (EDR) and Privileged
Management (PAM); Access Management (PAM);
c. Peningkatan kapasitas dan keandalan SD-WAN pada c. Enhancement of the capacity and reliability of
data center, kantor pusat (KP), dan kantor cabang SD-WAN at the data center, head office (HO), and
pembantu (KCP); sub-branch offices (KCP);
d. Penerapan Sistem Perlindungan Data Pribadi sesuai d. Implementation of a Personal Data Protection System
dengan ketentuan yang berlaku; in accordance with prevailing regulations;
e. Penerapan Vulnerability Assessment (VA) dan Patch e. Implementation of Vulnerability Assessment (VA) and
Management; Patch Management;
f. Peremajaan personal computer (PC) dan laptop; serta f. Renewal of personal computers (PC) and laptops; and
g. Peremajaan Hardware & Perangkat Network. g. Renewal of hardware and network devices.
Pengembangan Kompetensi Personil TI IT Personnel Competency Development
Upaya peningkatan kualitas kerja serta perluasan wawasan Efforts to enhance work quality and broaden the insights of
personel teknologi informasi dilakukan melalui berbagai information technology personnel are carried out through
program pengembangan kompetensi yang difasilitasi oleh various competency development programs facilitated by both
pihak internal maupun eksternal. Program pengembangan internal and external parties. These development programs
tersebut mencakup pelatihan, pendidikan, seminar, workshop, include training, education, seminars, workshops, and other
serta bentuk pengembangan lainnya yang ditujukan bagi forms of development aimed at work units in the field of
unit-unit kerja di bidang teknologi informasi, meliputi Branch information technology, including Branch & Commercial
& Commercial Banking Technology, Digital Technology, serta Banking Technology, Digital Technology, and the Technology
Technology Operation & Control Unit. Operation & Control Unit.
Rincian kegiatan pengembangan kompetensi personel Details of the competency development activities for
teknologi informasi yang telah dilaksanakan sepanjang tahun information technology personnel implemented throughout
2025 disajikan sebagai berikut. 2025 are presented as follows.
Lokasi dan Periode Jumlah
Topik Pengembangan Kompetensi Penyelenggara Pelaksanaan Peserta
Competency Development Topics Organizer Location and Number of
Implementation Period Participants
Business Continuity Management and Business Impact Kantor Pusat Lt.10
Theresia Andita Liem 8
Analysis Training Mei / May 2025
Persiapan Implementasi ISO 20022 Asosiasi SWIFT Indonesia Novotel Hotel, Yogyakarta
1
Preparation for ISO 20022 Implementation Indonesian SWIFT Association Mei / May 2025
Train the Trainer Aplikasi OSTS Reksa Dana Kantor Pusat Lt. G
OBS 3
Train the Trainer – OSTS Mutual Fund Application Mei / May 2025
Training GBG Predator System Kantor Pusat Lt.10
GBG Predator 8
GBG Predator System Training Juni / June 2025
Business Acumen Navigating the Future Insight from a Kantor Pusat Lt.10
Djohan Emir Setijoso 14
Senior Banker Agustus / August 2025
Training ISO IEC 27001 2022 Re Certification and Kantor Pusat Lt.10
CBQA Global Indonesia 5
Scope Extension Agustus / August 2025
Kantor Pusat Lt.10
Table Top Exercise 2025 BSSB 7
Oktober / October 2025
Harris Hotel & Conventions
Workshop Simulasi Penanganan Insiden Siber
BSSB Ciumbuleuit, Bandung 1
Cyber Incident Handling Simulation Workshop
Oktober / October 2025
Wework Spring Tower,
Workshop Indonesia Bank Data Security
Forcepoint Bangkok, Thailand 1
Indonesia Bank Data Security Workshop
November / November 2025
Workshop Pelaporan SCV LSP Bank Umum 2025 Lembaga Penjamin Simpanan Mason Pine Hotel, Bandung
1
SCV Reporting Workshop – Commercial Bank LSP 2025 Indonesia Deposit Insurance Corporation November / November 2025
Kantor Pusat Lt.10
Key User TTT Project Upgrade T24 Sarana Practindo 42
Desember / December 2025
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Rencana Pengembangan TI Tahun 2026 IT Development Plan for 2026
Strategi pengembangan teknologi informasi Bank dirancang The Bank’s information technology development strategy is
dengan berpedoman pada Rencana Pengembangan Teknologi formulated with reference to the 2026 Information Technology
Informasi (RPTI) 2026, yang difokuskan untuk mendukung Development Plan (RPTI), which is focused on supporting
implementasi strategi bisnis hybrid bank. Penyusunan RPTI the implementation of the hybrid bank business strategy.
tersebut dilandasi oleh peran digital banking sebagai pendorong The preparation of the RPTI is based on the role of digital
pertumbuhan bisnis baru serta sarana untuk memperluas akses banking as a driver of new business growth and as a means to
layanan ke segmen usaha mikro, kecil, dan menengah (UMKM). expand access to services for the micro, small, and medium
enterprise (MSME) segment.
Dalam rangka mengoptimalkan peluang tersebut, Direktorat In order to optimize these opportunities, the Digital Banking
Digital Banking menyiapkan langkah-langkah strategis Directorate has prepared directed and sustainable strategic
yang terarah dan berkesinambungan. Adapun Rencana measures. The Bank’s Information Technology Development
Pengembangan Teknologi Informasi Bank untuk tahun buku Plan for the 2026 fiscal year is described as follows.
2026 diuraikan sebagai berikut.
1. Pengembangan Layanan Transaksi Digital: 1. Development of Digital Transaction Services:
a. Pengembangan Fitur pada Aplikasi BINA a. Feature Development in the BINA Application
Aplikasi BINA terus ditingkatkan dengan penambahan The BINA Application continues to be enhanced
fitur-fitur seperti: through the addition of features such as:
1) Layanan Cardless Cash Withdrawal di ATM; 1) Cardless Cash Withdrawal services at ATMs;
2) e-SBN Fase 2; 2) e-SBN Phase 2;
3) Non-Citizen Onboarding; 3) Non-Citizen Onboarding;
4) Customer Segmentation & Loyalty; 4) Customer Segmentation & Loyalty;
5) Penambahan layanan pembayaran biller 5) Addition of biller payment services (credit card
(pembayaran kartu kredit); payments);
6) Fitur Kredit Multi Guna (KMG) menampilkan dan 6) Multi-Purpose Loan (KMG) feature for loan display
mencairkan pinjaman; and disbursement;
7) Fitur pembelian polis asuransi; 7) Insurance policy purchase feature;
8) Distributor Payment; 8) Distributor Payment;
9) Pinjaman Digital (Agunan); 9) Digital Secured Loans (Collateral-Based);
10) QRIS Tap NFC; serta 10) QRIS Tap NFC; and
11) Multi-Currency Account. 11) Multi-Currency Account.
b. Pengembangan fitur BINA Merchant b. Development of BINA Merchant Features
Aplikasi BINA juga dikembangkan untuk memenuhi The BINA Application is also developed to meet
kebutuhan mitra/merchant, antara lain: the needs of partners/merchants, including:
1) Mini ATM; serta 1) Mini ATM; and
2) Pembayaran dengan Kartu Kredit. 2) Credit card payments.
c. Pengembangan Application Programming Interface c. Development of Application Programming Interfaces
(API) (API)
API memungkinkan integrasi sistem Bank INA antara APIs enable integration between Bank INA’s internal
sistem ataupun dengan pihak ketiga, seperti: systems and with third parties, such as:
1) API Cardless Cash Withdrawal (API CCW); 1) Cardless Cash Withdrawal API (API CCW);
2) API Direct Debit BI-FAST; serta 2) BI-FAST Direct Debit API; and
3) API Penambahan Layanan Biller untuk Mitra. 3) API for the Addition of Biller Services for Partners.
d. Debit Card Principal Internasional d. International Debit Card Principal
Pengembangan kartu debit fisik dan virtual dengan Development of physical and virtual debit cards in
kerja sama penyedia jaringan VISA atau Mastercard. collaboration with network providers such as VISA or
Mastercard.
e. Penerapan Artificial Intelligence (AI) untuk Banking e. Implementation of Artificial Intelligence (AI) for
Process Automation Banking Process Automation
Penerapan teknologi AI untuk otomasi proses, seperti Application of AI technology for process automation,
proses rekonsiliasi transaksi, customer engagement such as transaction reconciliation processes and
pada fitur mobile banking. customer engagement within mobile banking features.
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2. Pengembangan Sistem dan Infrastruktur: 2. System and Infrastructure Development:
a. Pengembangan API BI-FAST a. Development of BI-FAST API
Migrasi layanan BI-FAST dari server based ke API Migration of BI-FAST services from server-based to
based; serta API-based; and
b. Upgrade Versi Core Banking T24 b. Upgrade of Core Banking T24 Version
Pengkinian sistem core banking Temenos T24 ke versi Core banking system upgrade (Temenos T24) to
yang lebih baru dan pemindahan lokasi DRC untuk a newer version and relocation of DRC to improve
meningkatkan performa dan keamanan sistem. system performance and security.
3. Peningkatan Infrastruktur: 3. Infrastructure Enhancement:
a. Peremajaan Hardware dan Perangkat Network a. Renewal of Hardware and Network Devices
Peremajaan server dan perangkat komunikasi di Data Renewal of servers and communication devices at
Center (DC) dan Disaster Recovery Center (DRC) the Data Center (DC) and Disaster Recovery Center
untuk menjaga performa dan stabilitas sistem; serta (DRC) to maintain system performance and stability; and
b. Peremajaan PC dan Laptop b. Renewal of PCs and Laptops
Peremajaan PC dan laptop yang sudah 5 tahun ke atas Replacement of PCs and laptops that are over 5 years
untuk meningkatkan produktivitas dan keamanan. old to enhance productivity and security.
4. Peningkatan Keamanan dan Pemantauan Sistem: 4. Enhancement of Security and System Monitoring:
a. Perlindungan APK pada Aplikasi Mobile a. APK Protection for Mobile Applications
Peningkatan keamanan pada aplikasi mobile dari Strengthening security in mobile applications against
serangan malware dan ancaman lainnya; malware attacks and other threats;
b. Sistem Monitoring Aplikasi b. Application Monitoring System
Pengembangan sistem monitoring aplikasi yang Development of a centralized and comprehensive
tersentralisasi dan komprehensif untuk memantau application monitoring system to monitor
kinerja dan ketersediaan seluruh aplikasi secara the performance and availability of all applications in
real-time; serta real time; and
c. Core Banking dan Middleware Firewall c. Core Banking and Middleware Firewall
Penambahan keamanan dengan menerapkan firewall Enhancement of security by implementing dedicated
dedicated pada server Core Banking dan Middleware firewalls on Core Banking and Middleware servers to
untuk melindungi sistem inti perbankan. protect the core banking system.
Permodalan dan Praktik Manajemen Risiko
Capital and Risk Management Practices
Dasar Penerapan Basis of Implementation
Pengelolaan permodalan dan penerapan manajemen risiko The Bank’s capital management and implementation of risk
Bank dilaksanakan dengan mengacu pada kebijakan internal management are carried out with reference to internal policies
dan ketentuan peraturan perundang-undangan yang berlaku, and prevailing laws and regulations, including:
meliputi:
1. Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 1. Financial Services Authority Regulation
tentang Penerapan Manajemen Risiko bagi Bank Umum; No. 18/POJK.03/2016 regarding Risk Management
Implementation for Commercial Banks;
2. Surat Edaran Otoritas Jasa Keuangan 2. Financial Services Authority Circular Letter
No. 34/SEOJK.03/2016 tentang Penerapan Manajemen No. 34/SEOJK.03/2016 regarding Risk Management
Risiko bagi Bank Umum; Implementation for Commercial Banks;
3. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 3. Financial Services Authority Regulation No. 17 of 2023
tentang Penerapan Tata Kelola bagi Bank Umum; regarding Governance Implementation for Commercial
Banks;
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4. Surat Edaran Otoritas Jasa Keuangan 4. Financial Services Authority Circular Letter
No. 14/SEOJK.03/2025 tentang Penerapan Tata Kelola bagi No. 14/SEOJK.03/2025 regarding Governance
Bank; Implementation for Banks;
5. Peraturan Otoritas Jasa Keuangan No. 11/POJK.03/2022 5. Financial Services Authority Regulation
tentang Penyelenggaraan Teknologi Informasi oleh Bank No. 11/POJK.03/2022 regarding Information Technology
Umum; Implementation by Commercial Banks;
6. Peraturan Anggota Dewan Komisioner Otoritas Jasa 6. Regulation of the Members of the Board of Commissioners
Keuangan Republik Indonesia No. 1 Tahun 2026 tentang of the Financial Services Authority of the Republic of
Penyelenggaraan Teknologi Informasi oleh Bank Umum; Indonesia No. 1 of 2026 regarding Information Technology
Implementation by Commercial Banks;
7. Peraturan Otoritas Jasa Keuangan No. 11/POJK.03/2016 7. Financial Services Authority Regulation
tentang Kewajiban Penyediaan Modal Minimum Bank No. 11/POJK.03/2016 regarding Minimum Capital
Umum sebagaimana telah diubah beberapa kali, terakhir Requirement for Commercial Banks as amended several
dengan Peraturan Otoritas Jasa Keuangan No. 27 Tahun times, most recently by OJK Regulation No. 27 of 2022;
2022;
8. Kebijakan No. KEB/RMA/018/03/1025 perihal Kebijakan 8. Policy No. KEB/RMA/018/03/1025 regarding Risk
Manajemen Risiko; serta Management Policy; and
9. Pedoman No. PED/RMA/046/01/1125 perihal Penerapan 9. Guideline No. PED/RMA/046/01/1125 regarding Risk
Manajemen Risiko. Management Implementation.
Pengungkapan Permodalan Capital Disclosure
Struktur permodalan Bank INA diungkapkan sebagai berikut. Bank INA’s capital structure is disclosed as follows.
1. Modal Inti (Tier 1) 1. Core Capital (Tier 1)
a. Modal Inti Utama a. Common Equity Tier 1
1) Modal Disetor 1) Paid-up capital
Modal disetor Bank (audited) per posisi The Bank’s paid-in capital (audited) as of
31 Desember 2025 sebesar Rp613,47 miliar. December 31, 2025, was Rp613.47 billion.
2) Cadangan Tambahan Modal berasal dari: 2) Additional Capital Reserves derived from:
a) Faktor Penambah a) Additional Factor
Agio saham tercatat sebesar Rp2,48 triliun Share premium was recorded at Rp2.48
dan faktor penambah berupa pembentukan trillion, with an addition factor in the form of
Cadangan Umum sebesar Rp122,94 miliar, the establishment of a General Reserve
serta terdapat akumulasi dari laba ditahan amounting to Rp122.94 billion, as well as an
sebesar Rp418,10 miliar. accumulation of retained earnings amounting
to Rp418.10 billion.
b) Faktor Pengurang b) Deduction Factor
Faktor pengurang dalam perhitungan The deducting factor in the calculation of
permodalan posisi 31 Desember 2025 (audited) capital for the position of December 31, 2025
berasal dari: (audited), comes from:
• Rugi tahun berjalan sebesar Rp369,02 • Current year loss amounting to Rp369.02
miliar; dan billion; and
• Kewajiban penyisihan penghapusan aset • Allowance for impairment of
(PPA) aset non-produktif yang wajib non-productive assets (PPA) required
dibentuk sebesar Rp64,81 miliar. amounted to Rp64.81 billion.
3) Kepentingan Non-Pengendali yang Dapat 3) Non-Controlling Interests that Can Be Calculated
Diperhitungkan
Tidak terdapat kepentingan non-pengendali yang There are no non-controlling interests that can be
dapat diperhitungkan dalam perhitungan modal. included in the calculation of capital.
4) Faktor Pengurang Modal Inti Utama 4) Main Core Capital Deduction Factor
Faktor pengurang dalam perhitungan modal inti The deducting factor in the calculation of common
utama, berasal dari aset tidak berwujud sebesar equity tier 1 capital arise from intangible assets
Rp30,80 miliar dan perhitungan pajak tangguhan amounting to Rp30.80 billion and deferred tax
sebesar Rp113,46 miliar. calculations amounting to Rp113.46 billion.
b. Modal Inti Tambahan b. Additional Tier 1
Bank INA tidak memiliki instrumen yang dapat Bank INA does not have any instruments that can
dikategorikan sebagai modal inti tambahan. be categorized as additional tier 1 capital.
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Business Support Overview
2. Modal Pelengkap (Tier 2) 2. Complementary Capital (Tier 2)
Jumlah cadangan umum PPA atas aset produktif yang The total general reserve for productive assets required
wajib dibentuk tercatat sebesar Rp153,39 miliar. Sementara to be established was recorded at Rp153.39 billion.
itu, penempatan dana pada instrumen tier 2 pada bank lain Meanwhile, placements in Tier 2 instruments at other banks
sebesar Rp10,20 miliar, sehingga modal pelengkap (tier 2) amounted to Rp10.20 billion, resulting in supplementary
sebesar Rp143,19 miliar. capital (tier 2) of Rp143.19 billion.
Kewajiban Pembentukan Tambahan Modal Obligations to Form Additional Capital
1. Capital Conservation Buffer 1. Capital Conservation Buffer
Bank INA masih tergolong sebagai Kelompok Bank Bank INA is still classified as Bank Groups based on Core
berdasarkan Modal Inti (KBMI) 1 sehingga tidak wajib Capital (KBMI) 1 so it is not mandatory to form Capital
membentuk Capital Conservation Buffer. Conservation Buffer.
2. Countercyclical Buffer 2. Countercyclical Buffer
Pembentukan Countercyclical Buffer sesuai Peraturan The establishment of Countercyclical Buffer
Otoritas Jasa Keuangan No. 11/POJK.03/2016 according to Financial Services Authority Regulation
tentang Kewajiban Penyediaan Modal Minimum Bank No. 11/POJK.03/2016 on Minimum Capital
Umum dan Surat Deputi Gubernur Bank Indonesia Adequacy Requirement for Commercial Banks and
No. 17/46/DpG/DKMP tentang Kewajiban Pembentukan the letter of the Deputy Governor of Bank Indonesia
Countercyclical Buffer sebesar 0% telah diberlakukan No. 17/46/DpG/DKMP on Obligations to Establish
efektif per 1 Januari 2016, dan sesuai dengan Siaran Pers Countercyclical Buffer of 0% has been effective as of
Bank Indonesia tanggal 20 Oktober 2022 yang belum January 1, 2016, and in accordance with Bank Indonesia
ada perubahan. Press Release dated October 20, 2022, which has not been
changed.
3. Capital Surcharge 3. Capital Surcharge
Pembentukan Capital Surcharge hanya berlaku bagi Bank Capital Surcharge formation only applies to banks
yang ditetapkan berdampak sistemik. Bank INA tidak designated as systemic. Bank INA is not included as
termasuk ke dalam Bank yang berdampak sistemik sehingga a systemic bank and therefore is not required to form
tidak wajib membentuk Capital Surcharge. Dengan a Capital Surcharge. Thus, the additional capital requirement
demikian kewajiban pembentukan tambahan modal di atas for Bank INA is 0%.
untuk Bank INA sebesar 0%.
Kecukupan Permodalan Capital Adequacy
Bank memiliki profil risiko pada peringkat 2 dengan kategori The Bank has a risk profile at rating 2 with the category
“Low To Moderate”. Mengacu pada Peraturan Otoritas Jasa “Low To Moderate”. Referring to Financial Services Authority
Keuangan No. 11/POJK.03/2016 mengenai Kewajiban Modal Regulation No. 11/POJK.03/2016 concerning the Minimum
Minimum Bank Umum, klasifikasi ini mewajibkan Bank untuk Capital Requirement for Commercial Banks, this classification
menjaga rasio modal minimum antara 9% hingga di bawah 10% requires the Bank to maintain a minimum capital ratio ranging
dari total Aset Tertimbang Menurut Risiko (ATMR). Pada tahun from 9% to below 10% of total Risk-Weighted Assets (RWA).
2025, Bank mencatatkan total modal sebesar Rp3,22 triliun, In 2025, the Bank recorded total capital amounting to
setara dengan rasio 19,30% dari total ATMR. Dengan tingkat Rp3,22 trillion, equivalent to a ratio of 19.30% of total RWA. With
permodalan dan rasio tersebut, Bank berada pada kondisi yang such capital level and ratio, the Bank is in a very strong position
sangat kuat untuk menyerap potensi risiko usaha, menjaga to absorb potential business risks, maintain financial stability,
stabilitas keuangan, serta mendukung keberlangsungan bisnis and support healthy and sustainable business continuity.
yang sehat dan berkesinambungan.
Pengungkapan Manajemen Risiko Risk Management Disclosure
Pengungkapan manajemen risiko Bank mengacu pada The Bank’s risk management disclosure refers to Financial
Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 Services Authority Regulation No. 18/POJK.03/2016, as further
yang diperjelas melalui Surat Edaran Otoritas Jasa Keuangan clarified through Financial Services Authority Circular Letter
No. 34/SEOJK.03/2016. Sebagai implementasi atas ketentuan No. 34/SEOJK.03/2016. As an implementation of these
tersebut, Bank menetapkan Kebijakan Manajemen Risiko provisions, the Bank has established Risk Management Policy
No. KEB/RMA/018/03/1025 yang berisi Kebijakan Manajemen No. KEB/RMA/018/03/1025 concerning Risk Management
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Risiko, guna memastikan penerapan manajemen risiko berjalan Policy, to ensure that risk management is implemented
secara efektif dengan tujuan untuk: effectively with the objective to:
1. Menciptakan budaya kesadaran pentingnya manajemen 1. Creating a culture of awareness of the importance of risk
risiko di seluruh elemen perusahaan; management in all elements of the company;
2. Meningkatkan praktik tata kelola yang baik serta fungsi 2. Improving good governance practices and the Bank’s
identifikasi, pengukuran, pemantauan dan pengendalian risk identification, measurement, monitoring, and control
risiko Bank; functions;
3. Memberikan laporan dan rencana mitigasi atas risiko-risiko 3. Providing reports and mitigation plans for the main risks of
utama Bank, secara periodik dan proporsional, kepada the Bank, periodically and proportionately, to the Board of
Direksi dan Dewan Komisaris; Directors and Board of Commissioners;
4. Memastikan bahwa rencana mitigasi risiko dilakukan secara 4. Ensuring that the risk mitigation plan is carried out
memadai dengan cara yang efektif untuk meminimalkan adequately in an effective way to minimize the impact and
dampak dan kemungkinan terjadinya risiko tersebut possibility of the occurrence of these risks so as not to
sehingga tidak mengganggu kelangsungan usaha Bank; disrupt the Bank’s business continuity; and
dan
5. Memastikan adanya koordinasi dan komunikasi yang 5. Ensuring adequate coordination and communication
memadai di antara semua fungsi manajemen risiko dalam between all risk management functions within the Bank.
Bank.
Sementara itu, implementasi manajemen risiko di Bank INA Meanwhile, the implementation of risk management at
mencakup 4 pilar utama yang dijelaskan sebagai berikut. Bank INA encompasses 4 main pillars, which are described as
follows.
1. Pengawasan Aktif Direksi dan Dewan Komisaris 1. Active Supervision of the Board Directors of and Board of
Commissioners
Direksi dan Dewan Komisaris memegang tanggung The Board of Directors and the Board of Commissioners
jawab atas efektivitas penerapan manajemen risiko are responsible for the effectiveness of the Bank’s risk
Bank. Tanggung jawab tersebut diwujudkan melalui management implementation. Such responsibility is
pemahaman yang menyeluruh atas risiko yang dihadapi realized through a comprehensive understanding of
Bank, pemberian arahan yang jelas, serta pelaksanaan the risks faced by the Bank, the provision of clear direction,
pengawasan dan mitigasi risiko secara berkelanjutan, and the continuous implementation of risk oversight
termasuk dalam pengembangan Budaya Manajemen and mitigation, including the development of a Risk
Risiko di Bank INA. Selain itu, Direksi dan Dewan Komisaris Management Culture at Bank INA. In addition, the Board
memastikan kecukupan struktur organisasi, kejelasan of Directors and the Board of Commissioners ensure
tugas dan tanggung jawab masing-masing unit kerja, the adequacy of the organizational structure, the clarity
serta ketersediaan SDM yang memadai baik dari sisi of duties and responsibilities of each work unit, as well as
jumlah maupun kompetensi untuk mendukung penerapan the availability of sufficient HR in terms of
manajemen risiko. both quantity and competency to support
the implementation of risk management.
2. Kebijakan, Prosedur, dan Penetapan Limit 2. Policies, Procedures, and Limit Setting
Penerapan manajemen risiko meliputi kebijakan dan The implementation of risk management includes
prosedur manajemen risiko serta penetapan limit risiko risk management policies and procedures as well as
yang disusun secara jelas dan selaras dengan visi, misi, the establishment of risk limits that are clearly formulated
dan strategi bisnis Bank. Kebijakan dan prosedur tersebut and aligned with the Bank’s vision, mission, and business
disesuaikan dengan karakteristik usaha Bank, termasuk strategy. Such policies and procedures are tailored to
jenis dan kompleksitas kegiatan usaha, profil dan tingkat the Bank’s business characteristics, including the type and
risiko yang diambil, keterkaitan antar risiko, serta ketentuan complexity of business activities, the profile and level of
regulator dan praktik perbankan yang sehat. Penerapan risks undertaken, interrelationships among risks, as well
kebijakan dan prosedur manajemen risiko didukung oleh as regulatory provisions and sound banking practices.
kecukupan permodalan dan kualitas SDM. Guna mendukung The implementation of risk management policies and
pengendalian risiko yang efektif, kebijakan dan prosedur procedures is supported by adequate capital and
tersebut dilengkapi dengan penetapan toleransi risiko dan the quality of HR. To support effective risk control,
limit risiko yang ditetapkan dengan mempertimbangkan such policies and procedures are complemented by
strategi dan tingkat risiko Bank secara menyeluruh. the establishment of risk tolerance and risk limits
determined with due consideration to the Bank’s overall
strategy and risk level.
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3. Proses Identifikasi, Pengukuran, Pemantauan dan 3. Risk Identification, Measurement, Monitoring and Control
Pengendalian Risiko, serta Sistem Informasi Manajemen Process, and Risk Management Information System
Risiko
Identifikasi, pengukuran, pemantauan, dan pengendalian Risk identification, measurement, monitoring, and control
risiko merupakan bagian integral dari penerapan constitute integral parts of the Bank’s risk management
manajemen risiko Bank. Identifikasi risiko dilakukan secara implementation. Risk identification is conducted
proaktif terhadap seluruh aktivitas bisnis guna menganalisis proactively across all business activities to analyze
sumber, kemungkinan terjadinya, serta dampak risiko. the sources, likelihood of occurrence, and potential impact
Pengukuran dan pemantauan risiko dilaksanakan sesuai of risks. Risk measurement and monitoring are carried out
dengan karakteristik dan kompleksitas kegiatan usaha in accordance with the characteristics and complexity of
Bank, dengan penetapan unit kerja yang independen dari the Bank’s business activities, with the designation of work
pihak yang melakukan transaksi untuk memantau tingkat, units that are independent from transaction-executing
tren, dan arah risiko. Pengendalian risiko dilakukan untuk parties to monitor the level, trends, and direction of risks.
memastikan efektivitas penerapan manajemen risiko Risk control is undertaken to ensure the effectiveness of
dengan memperhatikan hasil pengukuran dan pemantauan risk management implementation by taking into account
risiko. Dalam mendukung proses tersebut, Bank the results of risk measurement and monitoring. To support
mengembangkan sistem informasi manajemen risiko yang this process, the Bank develops a risk management
disesuaikan dengan karakteristik dan kompleksitas kegiatan information system tailored to the characteristics and
usaha Bank. complexity of its business activities.
4. Sistem Pengendalian Internal 4. Internal Control System
Penerapan manajemen risiko yang efektif perlu didukung The effective implementation of risk management
oleh sistem pengendalian internal yang andal. Sistem must be supported by a reliable internal control system.
pengendalian internal yang diterapkan secara efektif An effectively implemented internal control system assists
membantu manajemen dalam menjaga aset Bank, management in safeguarding the Bank’s assets, ensuring
memastikan tersedianya pelaporan keuangan dan the availability of reliable financial and managerial reporting,
manajerial yang andal, meningkatkan kepatuhan Bank enhancing the Bank’s compliance with prevailing laws and
terhadap ketentuan dan peraturan perundang-undangan regulations, and minimizing the risk of losses, irregularities,
yang berlaku, serta meminimalkan risiko terjadinya and violations of prudential principles. The establishment
kerugian, penyimpangan, dan pelanggaran terhadap prinsip of a reliable and effective internal control system within
kehati-hatian. Terselenggaranya sistem pengendalian the Bank is the responsibility of all operational work
internal Bank yang andal dan efektif merupakan tanggung units (risk-taking units), supporting work units, as well as
jawab seluruh satuan kerja operasional (risk-taking unit) the SKAI.
dan satuan kerja pendukung, serta SKAI.
Bank secara berkelanjutan mengoptimalkan penerapan sistem The Bank continuously optimizes the implementation of
pengendalian internal yang komprehensif guna meminimalkan a comprehensive internal control system to minimize risks that
risiko yang dapat berdampak terhadap operasional dan may impact operational activities and financial performance.
kinerja keuangan. SKAI secara berkala melakukan evaluasi The SKAI periodically evaluates and updates internal
dan pembaruan atas pengendalian internal agar tetap selaras controls to ensure alignment with the Bank’s risk profile
dengan profil risiko serta dinamika bisnis Bank. Dewan Komisaris and business dynamics. The Board of Commissioners and
dan Direksi bertanggung jawab melakukan penilaian secara the Board of Directors are responsible for conducting
menyeluruh atas efektivitas sistem pengendalian internal a comprehensive assessment of the effectiveness of
setiap tahun buku, guna memastikan sistem tersebut berjalan the internal control system in each fiscal year, to ensure that
secara optimal serta mampu mengidentifikasi dan mengelola the system operates optimally and is capable of properly
potensi risiko secara tepat. identifying and managing potential risks.
Profil Risiko Risk Profile
Profil risiko Bank ditetapkan oleh Divisi Manajemen Risiko The Bank’s risk profile is determined by the Risk Management
bersama divisi atau unit kerja terkait melalui proses penilaian Division in coordination with the relevant divisions or work
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risiko serta perumusan strategi mitigasi yang sesuai. Uraian units through a risk assessment process and the formulation of
mengenai profil risiko dan langkah-langkah mitigasinya disajikan appropriate mitigation strategies. A description of the risk profile
dalam tabel berikut. and its corresponding mitigation measures is presented in
the following table.
Profil Risiko Definisi Penilaian dan Upaya Mitigasi
Risk Profile Definition Assessment and Mitigation Measures
Risiko Kredit Risiko akibat kegagalan debitur dan/atau pihak Penilaian risiko kredit Bank INA secara komposit dinilai “Moderate”.
lain dalam memenuhi kewajiban kepada Bank. Outstanding kredit meningkat 16,04% dari Rp13,25 triliun pada tahun
Risiko kredit sesuai dengan aktivitas bisnis Bank 2024 menjadi Rp15,26 triliun di tahun 2025. Jumlah kredit berkualitas
INA, bersumber dari aktivitas pemberian kredit, rendah tahun 2025 mengalami peningkatan menjadi sebesar
kepemilikan instrumen keuangan, transaksi antar Rp1,68 triliun dari sebelumnya Rp1,40 triliun di tahun 2024. Secara rasio,
Bank, serta kewajiban komitmen dan kontinjensi. kredit berkualitas rendah juga meningkat dari 10,63% di tahun 2024
Sampai dengan saat ini, sumber utama pendapatan menjadi 11,00% per posisi Desember 2025. Sedangkan rasio NPL gross
Bank INA masih bersumber pada pendapatan dari meningkat dari 2,38% menjadi 2,55%.
aktivitas penyaluran kredit dan aktivitas pembelian
surat berharga. Konsentrasi kr kredit terhadap debitur inti (25 debitur terbesar) relatif
sama dari 38,66% (2024) menjadi 38,64% (2025).
Credit Risk Risk due to failure of the debtor and/or other parties Bank INA’s composite credit risk rating was assessed as
in fulfilling obligations to the Bank. Credit risk is “Moderate”. Total outstanding loans increased by 16.04% from
consistent with Bank INA’s business activities, Rp13.25 trillion in 2024 to Rp15.26 trillion in 2025. The amount of
originating from lending activities, ownership of low-quality loans in 2025 increased/decreased to Rp1.68 trillion
financial instruments, inter-bank transactions, as from Rp1.4 trillion in 2024. In terms of ratio, low-quality loans also
well as commitments and contingencies. Until now, increased from 10.63% in 2024 to 11,00% as of December 2025.
the main source of Bank INA’s income is still derived Meanwhile, the gross NPL ratio increased/decreased from 2.38% to 2.55%.
from income from lending activities and securities
purchasing activities. Credit concentration to core debtors (top 25 debtors) decreased/
increased from 38.66% in 2024 to 38.64% in (2025).
Risiko Pasar Risiko pada posisi neraca dan rekening administratif Penilaian risiko pasar dinilai “Low to Moderate”. Portofolio aset yang
termasuk transaksi derivatif, akibat perubahan diukur dengan nilai pasar wajar (Fair Value through Other Comprehensive
secara keseluruhan dari kondisi pasar, termasuk Income (FVOCI) & Fair Value through Profit or Loss (FVTPL)) meningkat
risiko perubahan harga option, yang meliputi dari Rp6,04 triliun pada tahun 2024 menjadi Rp9,73 triliun pada tahun
risiko suku bunga dan risiko nilai tukar. Penerapan 2025. Apabila dibandingkan dengan total aset juga meningkat dari 24,69%
manajemen risiko pasar bertujuan untuk menjadi 30,89%. Terhadap kepemilikan aset Surat Berharga tersebut Bank
meminimalkan kemungkinan dampak negatif membukukan unrealize profit sebesar Rp33,78 miliar (1,03% dari total
akibat perubahan kondisi pasar terhadap aset modal), naik apabila dibandingkan dengan unrealize loss pada tahun 2024
dan permodalan Bank. Pelaksanaan pengendalian sebesar Rp42,76 miliar (1,18% dari total modal).
risiko pasar secara berkala dilakukan oleh Unit
Kerja Treasury dan ALCO. Sementara itu, kebijakan Instrumen/produk yang dimiliki Bank saat ini masih tergolong instrumen
dan penetapan limit risiko dilakukan oleh Divisi yang sederhana, yaitu Forex, SBN Retail, Bonds, Pasar Uang Antar Bank,
Manajemen Risiko sebagai unit kerja yang dan Repo. Pengelolaan risiko Interest Rate Risk in the Banking Book
independen. (IRRBB) Bank dijalankan dengan konsisten untuk mengenakan suku bunga
mengambang (floating rate) di hampir semua produk funding dan lending,
dengan tujuan agar dapat secara cepat dilakukan penyelarasan apabila
risiko IRRBB ini berpotensi memengaruhi net interest income (NII) secara
signifikan. Rasio NIM Bank menurun dari 3,30% di tahun 2024 menjadi
2,10% pada tahun 2025.
Market Risk Risks on balance sheet and off-balance sheet The Bank’s market risk assessment was rated “Low to Moderate.”
positions, including derivative transactions, due The portfolio of assets measured at fair value (Fair Value through Other
to overall changes in market conditions, including Comprehensive Income (FVOCI) and Fair Value through Profit or Loss
the risk of changes on option price, which includes (FVTPL)) increased from Rp6.04 trillion in 2024 to Rp9.73 trillion in
interest rate risk and exchange rate risk. The 2025. Compared to total assets, it increased from 24.69% to 30.89%.
implementation of market risk management aims to With respect to the ownership of Securities assets, the Bank recorded
minimize the possibility of negative impacts due to an unrealized profit of Rp33.78 billion (1.03% of total capital), an increase
changes in market conditions on the Bank’s assets compared to the unrealized loss in 2024 of Rp42.76 billion (1.18% of total
and capital. Implementation of market risk control capital).
is periodically carried out by the Treasury Work
Unit and ALCO. Meanwhile, risk policies and limits The instruments/products currently held by the Bank remain relatively
determinations are set by the Risk Management simple, namely Forex, Retail Government Bonds (SBN retail), Corporate
Division as an independent work unit. Bonds, Interbank Money Market Placements, and Repo Transactions.
The Bank consistently manages Interest Rate Risk in the Banking Book
(IRRBB) by applying floating interest rates to almost all funding and
lending products, enabling timely repricing should IRRBB potentially have
a significant impact on net interest income (NII). The Bank’s Net Interest
Margin (NIM) ratio decreased from 3.30% in 2024 to 2.10% in 2025.
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Profil Risiko Definisi Penilaian dan Upaya Mitigasi
Risk Profile Definition Assessment and Mitigation Measures
Risiko Risiko akibat ketidakcukupan dan/atau tidak Risiko operasional dinilai “Low to Moderate”. Namun demikian,
Operasional berfungsinya proses internal, kesalahan manusia, berdasarkan hasil Prudential Meeting dengan Otoritas Jasa Keuangan
kegagalan sistem, dan/atau adanya kejadian-kejadian tanggal 18 September 2025, maka hasil assessment Profil Risiko Triwulan
eksternal yang memengaruhi operasional Bank, IV 2025 disesuaikan dengan hasil Prudential Meeting tersebut, yaitu
yang dapat bersumber antara lain dari sumber untuk Risiko Operasional secara komposit dinilai “Moderate”. Bank secara
daya manusia (SDM), proses internal, sistem, dan konsisten berupaya meningkatkan kualitas dan efisiensi proses operasional
infrastruktur, serta kejadian eksternal. Penerapan melalui berbagai inisiatif teknologi informasi. Beberapa proyek yang telah
manajemen risiko operasional diperlukan dilaksanakan antara lain pengembangan beberapa fitur pada Binadigital,
untuk meminimalkan kemungkinan dampak seperti penambahan mitra layanan pembayaran biller dan pengembangan
negatif dari tidak berfungsinya proses internal, Binadigital merchant, dan pengembangan poin Binadigital, dan
kesalahan manusia, kegagalan sistem, dan/atau pengembangan Standar Nasional Open API Pembayaran (SNAP) Bank.
terjadinya kejadian-kejadian eksternal yang dapat
mempengaruhi operasional Bank. Bank telah menerapkan sistem pencatatan kerugian atau Loss Event
Database (LED) untuk memperkuat pengelolaan risiko operasional. Sistem
ini berfungsi sebagai database untuk mencatat segala jenis kerugian yang
diakibatkan oleh risiko operasional. Seluruh unit kerja diwajibkan untuk
secara aktif mengidentifikasi, mencatat, dan melaporkan setiap kejadian
yang berpotensi atau telah menimbulkan kerugian. Dengan adanya LED, Bank
dapat melakukan pemantauan terhadap tren kerugian, menganalisis akar
penyebabnya, serta mengambil tindakan perbaikan secara efektif. Tujuannya
adalah untuk mencegah terjadinya kerugian berulang, meningkatkan
efektivitas pengendalian risiko, dan memastikan kepatuhan terhadap regulasi
yang berlaku. Selain itu, Bank juga telah menyusun prosedur pelaksanaan yang
jelas untuk menjamin keberlangsungan penggunaan sistem ini.
Bank senantiasa melakukan upaya peningkatan kualitas internal kontrol
dan menjaga akuntabilitas setiap proses operasional melalui penambahan
dan peningkatan kualitas SDM, pelatihan dan sosialisasi ketentuan secara
lebih intensif, penerapan aplikasi sistem anti-fraud, melengkapi kebijakan
dan prosedur operasional, melakukan review terhadap proses aktivitas
operasional dan mengikuti perkembangan ketentuan terkini. Unit Kerja
Digital Governance telah melaksanakan fungsinya untuk memastikan
penerapan GCG dalam perkembangan digital banking di Bank INA.
Review terhadap aktivitas operasional dilakukan untuk memastikan potensi
risiko yang ada dapat dikendalikan melalui perbaikan prosedur, perbaikan
sistem, maupun infrastruktur.
Operational Risk Risk due to insufficiency and/or non-functioning Operational risk is assessed as “Low to Moderate”. However, based
of internal processes, human errors, system on the Prudential Meeting with the Financial Services Authority on
failures, and/or external events that affect September 18, 2025, the Risk Profile assessment for Q4 2025 was
the Bank’s operations, which may originate among adjusted, resulting in an overall “Moderate” rating for Operational Risk.
others from human resources (HR), internal The Bank consistently improves operational process quality and efficiency
processes, systems, and infrastructure, as well as through various IT initiatives, including development of Binadigital features
external events. The implementation of operational such as additional biller partners, merchant development, point systems,
risk management is necessary to minimize and SNAP (National Open API Payment Standard).
the possibility of negative impacts from
malfunctioning internal processes, human errors, The Bank has implemented a Loss Event Database (LED) system to
system failures, and/or the occurrence of external strengthen operational risk management. This system serves as a database
events that may affect the Bank’s operations. to record all types of losses arising from operational risk. All work units
are required to actively identify, record, and report any incidents that
have the potential to cause or have resulted in losses. Through the LED,
the Bank is able to monitor loss trends, analyze root causes, and take
effective corrective actions. The objective is to prevent recurring losses,
improve the effectiveness of risk controls, and ensure compliance
with prevailing regulations. In addition, the Bank has established clear
implementation procedures to ensure the continuity of the system’s
utilization.
The Bank has implemented a Loss Event Database (LED) system to
strengthen operational risk management. This system serves as a database
to record all types of losses arising from operational risk. All work units
are required to actively identify, record, and report any incidents that
have the potential to cause or have resulted in losses. Through the LED,
the Bank is able to monitor loss trends, analyze root causes, and take
effective corrective actions. The objective is to prevent recurring losses,
improve the effectiveness of risk controls, and ensure compliance
with prevailing regulations. In addition, the Bank has established clear
implementation procedures to ensure the continuity of the system’s
utilization.
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Profil Risiko Definisi Penilaian dan Upaya Mitigasi
Risk Profile Definition Assessment and Mitigation Measures
The Bank continuously enhances the quality of internal controls and
maintains accountability in every operational process through the addition
and improvement of Human Resources quality, more intensive training and
regulatory socialization, implementation of anti-fraud system applications,
completion of operational policies and procedures, review of operational
activities, and alignment with the latest regulatory developments.
The Digital Governance Unit has carried out its function to ensure
the implementation of Good Corporate Governance (GCG) in the
development of digital banking at Bank INA.
Reviews of operational activities are conducted to ensure that existing
risk exposures can be effectively managed through improvements in
procedures, systems, and infrastructure.
Risiko Likuiditas Risiko akibat ketidakmampuan Bank untuk Risiko likuiditas Bank dinilai “Low to Moderate”. Bank menjaga risiko
memenuhi kewajiban yang jatuh tempo dari likuiditas dengan memastikan kecukupan aset likuid yang berkualitas tinggi
sumber pendanaan arus kas dan/atau dari aset untuk memenuhi kewajiban yang telah jatuh tempo. Hal ini tercermin dari
likuid yang berkualitas tinggi yang dapat diagunkan rasio Liquidity Coverage Ratio (LCR) yang tetap terjaga yakni 196,27%
tanpa mengganggu aktivitas dan kondisi keuangan (Desember 2025), meningkat dibandingkan Desember 2024 sebesar 159%.
Bank. Penerapan manajemen risiko likuiditas Bank Perbandingan aset likuid dengan dana pihak ketiga (DPK) atau analisis
bertujuan untuk meminimalkan kemungkinan likuiditas dan dana pihak ketiga (ALDPK) dalam rasio yang sangat baik,
ketidakmampuan Bank dalam memperoleh sumber yaitu 31,75% (Desember 2025), lebih tinggi dari posisi Desember 2024
pendanaan arus kas. sebesar 26,35%.
Bank senantiasa mengembangkan produk dan infrastruktur IT yang
dapat mendukung pengembangan layanan agar dapat memenuhi atau
menyesuaikan kebutuhan nasabah. Pertumbuhan DPK secara bertahap
belum diimbangi dengan penyaluran kredit, ditunjukkan dengan
penurunan rasio LDR, yaitu menjadi sebesar 55,99%, turun dibanding
akhir tahun 2024 sebesar 65,33%. Pencapaian DPK posisi Desember
2025 sebesar 130,23% dari target RBB yang ditetapkan mencerminkan
bahwa Bank memiliki akses pasar yang baik untuk pendanaan di samping
adanya komitmen dan kemampuan yang kuat dari Pemegang Saham
serta dukungan grup usaha. Meskipun DPK yang berhasil dihimpun Bank
merupakan pendanaan jangka pendek (secara kontraktual kurang dari
1 tahun), namun demikian tingkat kestabilan dana masih sangat baik
tercermin dari tingkat volatilitas harian yang rendah.
Liquidity Risk Risk due to the Bank’s inability to meet its maturing The Bank’s liquidity risk was assessed as “Low to Moderate”.
obligations from cash flow funding sources and/or The Bank manages liquidity risk by ensuring the adequacy of
from high quality liquid assets that can be used as high-quality liquid assets to meet maturing obligations. This is reflected
collateral without disrupting the Bank’s activities in the Liquidity Coverage Ratio (LCR), which remained well maintained at
and financial condition. Implementation of 196.27% as of December 2025, decreasing compared to 159% in December
the Bank’s liquidity risk management aims to 2024. The ratio of liquid assets to third-party funds (DPK), or the Liquidity
minimize the possibility of the Bank’s inability to and Third-Party Funds Analysis (ALDPK), remained at a very sound level
obtain cash flow funding sources. of 31.75% as of December 2025, higher than 26.35% in December 2024.
The Bank continuously develops its products and IT infrastructure to
support service enhancement, ensuring that it can meet and adapt to
the customers’ needs. The gradual growth in DPK has not yet been
balanced by loan disbursement, as reflected in the Loan to Deposit Ratio
(LDR), which reached 55.99%, a decrease compared to 65.33% at the end
of 2024. The achievement of DPK as of December 2025 amounting to
130.23% of the Business Plan (RBB) target indicates that the Bank maintains
good market access for funding, supported by the strong commitment
and capacity of its Shareholders as well as support from the business
group. Although the DPK raised by the Bank predominantly represents
short-term funding (contractually less than 1 year), the stability of funds
remains strong, as reflected in low daily volatility. This is further supported
by the loyalty of the majority of depositors who have maintained
long-standing relationships with Bank INA, as evidenced by a relatively
high rollover rate of maturing deposits.
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Tinjauan Pendukung Bisnis
Business Support Overview
Profil Risiko Definisi Penilaian dan Upaya Mitigasi
Risk Profile Definition Assessment and Mitigation Measures
Risiko Hukum Risiko yang disebabkan oleh adanya kelemahan Risiko hukum dinilai “Low to Moderate”. Bank sampai saat ini tidak memiliki
aspek yuridis, yang antara lain disebabkan adanya kelemahan hukum yang dapat mengekspose risiko hukum secara signifikan.
tuntutan hukum, ketiadaan peraturan perundang- Permasalahan dengan nasabah dan/atau debitur diprioritaskan untuk dapat
undangan yang mendukung, atau kelemahan diselesaikan secara musyawarah mufakat dibandingkan penyelesaian
perikatan, seperti tidak dipenuhinya syarat melalui pengadilan, arbitrase, Lembaga Alternatif Penyelesaian Sengketa
sahnya kontrak dan pengikatan agunan yang tidak maupun lembaga lainnya. Sedangkan dalam rangka meningkatkan
sempurna. Penerapan risiko hukum bertujuan untuk pemahaman aspek hukum, Divisi Legal telah melakukan sosialisasi dan
meminimalkan kemungkinan dampak negatif dari mengikuti pelatihan sesuai dengan perkembangan hukum terkini yang
kelemahan yuridis, ketiadaan dan/atau perubahan diselenggarakan baik secara internal maupun eksternal, khususnya
peraturan perundang-undangan dan proses litigasi. kepada karyawan yang memegang jabatan tertentu dan karyawan yang
pada aktivitas kerjanya berhubungan dengan permasalahan hukum.
Selain itu Bank telah memiliki Kebijakan Perkreditan Bank sebagai upaya
untuk standarisasi dan memberikan pedoman pelaksanaan perikatan-
perikatan yang dilakukan dalam aktivitas perkreditan Bank. Petunjuk
pelaksanaannya juga telah dituangkan dalam ketentuan pengikatan kredit
dan jaminan kredit.
Legal Risk Risks caused by weaknesses in the juridical aspect, Legal risk was assessed as “Low to Moderate”. To date, the Bank does
which among others are caused by lawsuits, not have any legal weaknesses that could expose it to significant legal
absence of supporting laws and regulations, risk. Issues with customers and/or debtors are prioritized to be resolved
or weaknesses in the agreement, such as non- through deliberation and consensus rather than through courts, arbitration,
compliance with the legal requirements of alternative dispute resolution institutions, or others. To enhance legal
contracts and imperfect binding of collateral. understanding, the Legal Division has conducted socialization and training
The application of legal risk aims to minimize in line with current legal developments, both internally and externally,
the possibility of negative impacts from juridical especially for employees in certain positions and those dealing with
weaknesses, absence and/or changes in laws and legal matters. In addition, the Bank has established Credit Policy as
regulations and litigation processes. a standardization effort and guideline for credit agreements, including
implementation guidelines for credit and collateral binding.
Risiko Stratejik Risiko akibat ketidaktepatan dalam pengambilan Risiko stratejik secara komposit dinilai “Moderate”. Realisasi terhadap
keputusan dan/atau pelaksanaan suatu target yang telah ditetapkan di dalam Rencana Bisnis Bank Revisi 2025-
keputusan stratejik serta kegagalan dalam 2027 yang telah disetujui oleh Otoritas Jasa Keuangan pada tanggal
mengatasi perubahan lingkungan bisnis. Risiko 3 September 2025 pada posisi triwulan IV 2025 mencatatkan hasil capaian
stratejik bersumber dari adanya kelemahan dan untuk target kredit sebesar 108,82%; target DPK 130,23%; pendapatan
ketidaktepatan dalam perencanaan strategi Bank, bunga bersih 87,05%; pendapatan operasional lainnya 274,12% laba
kelemahan pada sistem informasi manajemen, operasional (-606,98%); laba tahun berjalan (-1.086,13%); dan modal
kelemahan analisa lingkungan internal dan eksternal, disetor 100%. Untuk laba tahun berjalan triwulan IV 2025 turun menjadi
ketidaktepatan implementasi, dan kegagalan dalam (-1.086,13%) disebabkan antara lain oleh penghapusbukuan sejumlah
mengantisipasi perubahan lingkungan bisnis. kredit bermasalah.
Pertumbuhan kredit yang lebih rendah dari pertumbuhan DPK menyebabkan
terjadinya penurunan rasio LDR dari 65,33% pada akhir tahun 2024 menjadi
55,99% pada akhir tahun 2025. Selain itu, pembelian terhadap surat berharga
korporasi, terutama korporasi Badan Usaha Milik Negara (BUMN), terus
dilakukan sebagai upaya untuk meningkatkan rasio pemenuhan kewajiban
Rasio Intermediasi Makroprudensial (RIM). Pengendalian risiko stratejik juga
dilakukan dengan pemantauan atas kinerja bank yang merupakan hasil dari
pelaksanaan strategi usaha maupun rencana bisnis Bank yang dibahas pada
rapat-rapat pengurus, Komite Pengarah Teknologi Informasi, rapat ALCO,
rapat Komite Manajemen Risiko, rapat Komite Pemantau Risiko dan
sebagainya. Proses pemantauan dilakukan secara berkala melalui sistem
informasi manajemen yang secara berkala menyediakan laporan dalam
rangka pengambilan keputusan oleh Manajemen Bank.
Strategic Risk Risk due to inaccuracy in decision making Strategic risk was assessed on a composite basis as “Moderate”.
and/or implementation of a strategic decision The realization of targets established in the 2025-2027 Revised
and failure to cope with changes in the business Bank’s Business Plan, approved by Financial Services Authority on
environment. Strategic risk originates from September 3, 2025, in Quarter IV-2025, recorded a credit target
weaknesses and inaccuracies in the Bank’s achievement of 108.82%; Third-Party Funds (TPF) target of 130.23%; net
strategic planning, weaknesses in management interest income of 87.05%; other operating income of 274.12%; operating
information systems, weaknesses in internal and profit (-606.98%); profit for the year (-1,086.13%); and paid-up capital
external environmental analysis, inaccuracies in of 100%. As for profit for the year in Quarter IV- 2025 decreased to
implementation, and failure to anticipate changes in (-1,086.13%), due to the write-off of several non-performing loans.
the business environment.
Lower credit growth than TPF growth led to declining LDR ratio from
65.33% at the end of 2024 to 55.99% at the end of 2025. In addition,
purchases of corporate securities, particularly from State-Owned
Enterprises (SOEs), continue to be conducted as an effort to improve
the macroprudential intermediation ratio (RIM) compliance ratio. Strategic
risk control is also conducted by monitoring the bank’s performance, as
a result of the implementation of the Bank’s business strategy and business
plan, discussed at management meetings, Information Technology Steering
Committee, ALCO meetings, Risk Management Committee meetings,
Risk Monitoring Committee meetings, and so on. The monitoring process is
carried out periodically via management information system that regularly
provides reports for decision-making by Bank Management.
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Profil Risiko Definisi Penilaian dan Upaya Mitigasi
Risk Profile Definition Assessment and Mitigation Measures
Risiko Risiko akibat Bank tidak mematuhi dan/atau Peringkat risiko kepatuhan secara komposit dinilai “Low to Moderate”.
Kepatuhan tidak melaksanakan peraturan perundang- Pemenuhan kewajiban kepada otoritas baik berupa pemenuhan komitmen
undangan dan ketentuan yang berlaku. Risiko maupun penyampaian laporan secara berkala dapat dikelola dengan
kepatuhan bersumber dari perilaku hukum, yakni baik. Pengenaan sanksi maupun denda dari otoritas diupayakan untuk
perilaku/aktivitas Bank yang menyimpang dihindari, melalui peningkatan budaya kepatuhan maupun peningkatan
atau melanggar dari ketentuan atau peraturan aspek internal kontrol pada masing-masing unit kerja. Sementara itu,
perundang-undangan dan perilaku organisasi, yakni pelaksanaan proses uji petik kepatuhan (compliance checklist) terhadap
perilaku/aktivitas bank yang menyimpang atau pemberian fasilitas kredit telah diterapkan untuk fasilitas kredit segmen
bertentangan dengan standar yang berlaku secara SME, Komersial, Korporasi dan kredit konsumtif dengan nilai di atas
umum. Rp20 miliar sampai dengan kurang dari Rp100 miliar dilakukan oleh
masing-masing unit bisnis terkait, sedangkan untuk pemberian fasilitas
kredit dengan total eksposur lebih dari sama dengan Rp100 miliar untuk
jaminan non-tunai dan Rp200 miliar untuk jaminan tunai (back to back)
dilakukan oleh Divisi Kepatuhan dan APU-PPT untuk memastikan bahwa
transaksi telah memenuhi ketentuan dan perundangan yang berlaku.
Compliance Risk Risk due to the Bank not complying with Compliance risk was assessed on a composite basis as “Low to Moderate”.
and/or not implementing the applicable laws and The fulfillment of obligations to the authorities, both in terms of meeting
regulations. Compliance risk originates from legal commitments and submitting periodic reports, has been well managed.
behavior, i.e. Bank behavior/activities that deviate The Bank strives to avoid the imposition of sanctions or penalties from
or violate the provisions or laws and regulations regulators by strengthening its compliance culture and enhancing internal
and organizational behavior, namely bank behavior/ control aspects within each work unit. Meanwhile, implementation of
activities that deviate or conflict with generally compliance checklist process for the provision of credit facilities has
accepted standards. been applied for credit facilities in the SME, Commercial, Corporate and
consumer credit segments with a value of above Rp20 billion to less
than Rp100 billion, performed by the respective business unit, while for
the provision of credit facilities with a total exposure of more than or
equal to Rp100 billion for non-cash collateral and Rp200 billion for cash
collateral (back to back) is performed by the Compliance and AML-CTF
Division to ensure that such transaction has complied with the applicable
provisions and laws.
Risiko Reputasi Risiko akibat menurunnya tingkat kepercayaan Peringkat risiko reputasi secara komposit dinilai “Low to Moderate”.
pemangku kepentingan yang bersumber dari Parameter penilaian risiko reputasi salah satunya adalah tingkat keluhan
persepsi negatif terhadap Bank. Persepsi nasabah. Tingkat keluhan nasabah antara lain bersumber dari ketidakpuasan
negatif terhadap Bank dapat ditimbulkan oleh nasabah atas pelayanan Bank, maupun pengelolaan Bank atas keluhan
kejadian-kejadian yang menurunkan reputasi, yang disampaikan oleh nasabah. Keluhan yang disampaikan nasabah pada
seperti keluhan nasabah atas produk dan jasa yang umumnya masih terkait dengan gangguan transaksi operasional maupun
diberikan, kelemahan pada tata kelola, budaya transaksi lainnya. Bank mempunyai sarana contact centre dan petugas
perusahaan, serta praktik bisnis yang menyimpang contact centre untuk menangani keluhan nasabah.
dari standar.
Secara umum, keluhan yang disampaikan nasabah tersebut telah dapat
diselesaikan dan tidak mengekspose risiko reputasi secara signifikan.
Penyelesaian atas keluhan nasabah dilakukan sesuai prosedur yang telah
ditetapkan.
Reputation Risk Risk due to decreased level of stakeholder Reputation risk was assessed on a composite basis as “Low to Moderate”.
trust originating from negative perceptions of One of the key parameters in assessing reputation risk is the level
the Bank. Negative perceptions of the Bank can of customer complaints. Customer complaints generally arise from
be generated by events that degrade reputation, dissatisfaction with the Bank’s services or the handling of complaints
such as customer complaints about the products submitted by customers. Most complaints are related to disruptions in
and services provided, weaknesses in governance, operational transactions or other banking transactions. The Bank provides
corporate culture, and business practices that a contact centre facility, supported by dedicated contact centre officers,
deviate from standards. to handle customer complaints.
In general, the complaints received have been properly resolved and
have not exposed the Bank to significant reputation risk. The resolution
of customer complaints is carried out in accordance with established
procedures.
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Tinjauan Pendukung Bisnis
Business Support Overview
Penilaian Profil Risiko Risk Profile Assessment
Pada tahun 2025, Bank INA mencatat peringkat risiko pada In 2025, Bank INA recorded a risk rating at level 2,
level 2 yang termasuk dalam kategori “Low to Moderate”. whichfalls under the “Low to Moderate” category. Details of
Rincian hasil self-assessment serta evaluasi profil risiko Bank the self-assessment results and the evaluation of the Bank’s risk
selama 2 tahun terakhir disajikan sebagai berikut. profile over the past 2 years are presented as follows.
Penilaian Desember 2025 Penilaian Desember 2024
December 2025 Assessment December 2024 Assessment
Profil Risiko Peringkat Peringkat Kualitas Peringkat Peringkat Peringkat Kualitas Peringkat
Risk Profile Risiko Inheren Manajemen Risiko Tingkat Risiko Risiko Inheren Manajemen Risiko Tingkat Risiko
Inherent Risk Risk Management Risk Level Inherent Risk Risk Management Risk Level
Rating Quality Rating Rating Rating Quality Rating Rating
Kredit
Moderate Fair Moderate Moderate Fair Moderate
Credit
Pasar Low to Low to Low to
Satisfactory Satisfactory Low to Moderate
Market Moderate Moderate Moderate
Operasional Low to
Moderate*) Fair Moderate*) Fair Low to Moderate
Operational Moderate
Likuiditas Low to Low to Low to
Satisfactory Satisfactory Low to Moderate
Liquidity Moderate Moderate Moderate
Hukum Low to Low to
Satisfactory Low Satisfactory Low to Moderate
Legal Moderate Moderate
Stratejik Low to
Moderate Satisfactory Moderate Satisfactory Low to Moderate
Strategic Moderate
Kepatuhan Low to Low to
Satisfactory Low Satisfactory Low to Moderate
Compliance Moderate Moderate
Reputasi Low to Low to
Low Satisfactory Satisfactory Low to Moderate
Reputation Moderate Moderate
Peringkat Komposit Low to Low to Low to
Satisfactory Satisfactory Low to Moderate
Composite Rating Moderate Moderate Moderate
*)
Untuk Risiko Operasional hasil assessment Profil Risiko Triwulan IV 2025 sudah menyesuaikan dengan hasil Prudential Meeting dengan Otoritas Jasa Keuangan tanggal
18 September 2025. / For Operational Risk, results of Risk Profile assessment for Quarter IV-2025 have been adjusted to results of Prudential Meeting with Financial Services
Authority on September 18, 2025.
Pengungkapan Eksposur Risiko dan Disclosure of Risk Exposure and
Penerapan Manajemen Risiko Implementation of Risk Management
Risiko Kredit Credit Risk
1. Penerapan Manajemen Risiko Kredit 1. Implementation of Credit Risk Management
Penerapan manajemen risiko kredit dilakukan agar risiko The implementation of credit risk management is carried out
kredit yang timbul dapat terjaga dalam batas toleransi yang so that the credit risk that arises can be maintained within
ditetapkan. Manajemen risiko kredit dilakukan mulai dari the established tolerance limits. Credit risk management
proses inisiasi pemberian kredit, analisa kredit, pengambilan is carried out starting from the process of initiating
keputusan, pencairan, penatausahaan dan administrasi credit, credit analysis, decision making, disbursement,
sampai dengan proses penanganan kredit bermasalah management and administration to the process of
dengan tujuan agar apabila terjadi kredit bermasalah dapat handling non-performing loans. The aim is to ensure that, if
ditangani secara optimum, sehingga kerugian yang timbul the non-performing loans arise, they can be handled
dapat diminimalkan. optimally, so that any resulting losses can be minimized.
Proses analisis permohonan kredit dilakukan oleh Unit The credit application analysis process is carried out by
Kerja Credit Analyst yang independen terhadap Unit the Credit Analyst Work Unit, which is independent of
Bisnis. Pengambilan keputusan pemberian kredit dilakukan the Business Unit. Decision on the granting of credit
oleh Komite Kredit sesuai dengan limit kewenangannya. is made by Credit Committee in line with its limit of
Pengelolaan dokumen perkreditan dilakukan oleh Unit Kerja authority. Management of credit documents is carried
Loan Operation yang berfungsi melakukan kontrol terhadap out by the Loan Operation Work Unit which functions to
Laporan Tahunan 2025 Annual Report 189 PT Bank Ina Perdana Tbk
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pemenuhan covenant yang dipersyaratkan sebelum kredit control compliance covenant required before the credit is
dicairkan dan pengawasan terhadap ketepatan pembayaran disbursed and supervision of the accuracy of payments in
sesuai dengan kontrak yang diperjanjikan. Proses pencairan accordance with the agreed contract. The disbursement
dilakukan oleh Unit Credit Operation Kredit setelah seluruh process is carried out by the Credit Administration Work
persyaratan terpenuhi. Selain itu, monitoring perkreditan Unit after all requirements are met. In addition, credit
dilakukan oleh Unit Kerja Credit Control Monitoring. monitoring is carried out by the Credit Control Monitoring
Work Unit.
Penguatan sistem pengendalian internal pada lini The strengthening of internal control system in credit
perkreditan diintegrasikan melalui implementasi SOP line is integrated through implementation of SOP and
serta pedoman komprehensif yang mengatur tata kelola comprehensive guidelines regulating the governance
proses pencairan kredit. Sementara itu, kewajiban uji of credit disbursement process. Meanwhile, mandatory
kepatuhan pada lini perkreditan dilaksanakan secara compliance testing in credit line is performed continuously
berkesinambungan melalui penerapan compliance checklist via implementation of compliance checklists in
pada segmen Korporasi, Komersial, SME, serta Consumer the Corporate, Commercial, SME, and Consumer segments
guna memvalidasi bahwa setiap transaksi telah memenuhi to validate that each transaction has fulfilled the regulatory
standar regulasi dan ketentuan internal perusahaan. Dalam standards and internal company provisions. To reduce
rangka menekan tingkat kerugian apabila terdapat kredit the extent of losses in the event of non-performing loan,
macet, maka penanganan kredit bermasalah dilakukan oleh it is handled by Remedial & Special Asset Management
Unit Kerja Remedial & Special Asset Management yang Work Unit, working in a focused and independent manner.
bekerja secara fokus dan independen. Perumusan kebijakan The formulation of policies in credit sector is discussed in
dalam bidang perkreditan dibahas dalam Komite Kebijakan the Bank’s Credit Policy Committee.
Perkreditan Bank.
2. Pembentukan Cadangan Kerugian Penurunan Nilai (CKPN) 2. Formation of Allowance for Impairment Losses (CKPN)
Risiko kredit terjadi akibat kegagalan debitur/atau pihak lain Credit risk arises from the failure of debtors or other parties
dalam memenuhi kewajiban kepada Bank. Bank mencatat to meet their obligations to the Bank. The Bank records
kegagalan debitur/atau pihak lain dalam tagihan yang telah the failure of debtors or other parties in overdue receivables,
jatuh tempo, yaitu tagihan yang mengalami penunggakan which are payments of principal or interest that have been
pembayaran baik pokok maupun bunga selama lebih dari overdue for more than 90 days. The provision for impairment
90 hari. CKPN disusun pada aset-aset produktif yang (CKPN) is established for productive assets, which are
terbagi menjadi terbagi atas 3 stage, yaitu stage 1, 2, dan divided into 3 stages: stage 1, stage 2, and stage 3. Stage 1
3. Stage 1 untuk aset dengan kualitas lancar. Stage 2 terdiri applies to assets with a satisfactory quality. Stage 2 consists
dari aset yang memiliki bukti nyata peningkatan risiko kredit of assets with evidence of a significant increase in credit risk
dari sejak diperoleh (Significant Increase Credit Risk/ since acquisition (Significant Increase in Credit Risk/SICR).
SICR). Stage 3 adalah aset yang diakui telah impair. Pada Stage 3 includes assets that are recognized as impaired.
stage 2 dan 3, CKPN dihitung hingga jatuh tempo (life time For stage 2 and stage 3, the provision for impairment is
ECL), sedangkan pada stage 1 ECL dihitung hanya 12 bulan. calculated over the asset’s lifetime (lifetime ECL), while for
Tingkat signifikansi kredit yang di-impair secara individual stage 1, the ECL is calculated for a period of 12 months.
ditetapkan dalam kebijakan Bank dengan mengacu kepada The level of credit impairment considered individually is
ketentuan akuntansi yang berlaku. Peristiwa-peristiwa yang determined by the Bank’s policies, in accordance with
diobservasi dalam rangka evaluasi penurunan nilai kredit the applicable accounting standards. The events observed
adalah sebagai berikut. for evaluating credit impairment are as follows.
a. Kesulitan keuangan secara signifikan yang dialami a. Significant financial difficulties experienced by
penerbit atau peminjam dengan jumlah signifikan. the issuer or borrower with a significant amount.
b. Pelanggaran kontrak, seperti terjadinya wanprestasi b. Breach of contract, such as default on payment
atas pembayaran pokok atau bunga. Hal ini dievaluasi of principal or interest. This is evaluated from
dari data pembayaran sesuai jadwal pembayaran the payment data according to the payment schedule
masing-masing debitur. of each debtor.
c. Kemungkinan pihak peminjam akan dinyatakan pailit c. The possibility that the borrower may be declared
atau melakukan reorganisasi, dengan mengacu kepada bankrupt or undergo reorganization, based on
informasi yang diperoleh, untuk kredit dengan jumlah the information obtained, for loans with significant
yang signifikan. amounts.
d. Kondisi ekonomi nasional/lokal atau kondisi industri d. National/local economic conditions or industrial
yang berkorelasi dengan wanprestasi debitur atau conditions that correlate with debtor defaults or
memburuknya kualitas kredit dalam industri tersebut. worsening credit quality in the industry. Observations
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Tinjauan Pendukung Bisnis
Business Support Overview
Observasi dilakukan secara berkesinambungan are made on an ongoing basis starting at the beginning
dimulai pada awal tahun berjalan dan hasil observasi of the current year and the results of the observations
diaplikasikan ke seluruh debitur atau kelompok kredit are applied to all debtors or credit groups in an industry
dalam suatu industri atau kelompok kredit yang or credit group that have similar risk factors.
memiliki faktor risiko sejenis.
Pengungkapan kuantitatif tagihan bersih Bank dan CKPN The quantitative disclosure of the Bank net receivables and
tercantum dalam Tabel 1.1 sampai dengan Tabel 1.6, CKPN is listed in Table 1.1 to Table 1.6, which includes:
mencakup:
a. Tagihan Bersih berdasarkan Wilayah selengkapnya a. Net Receivables by Region are presented in full in Table
disajikan dalam Tabel 1.1; 1.1;
b. Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak b. Net Receivables by Remaining Term of the Contract
selengkapnya disajikan dalam Tabel 1.2; are presented in full in Table 1.2;
c. Tagihan Bersih berdasarkan Sektor Ekonomi c. Net Receivables by Economic Sector are presented in
selengkapnya disajikan dalam Tabel 1.3; full in Table 1.3;
d. Tagihan dan Pencadangan berdasarkan Wilayah d. Receivables and Provisions by Region are presented in
selengkapnya disajikan dalam Tabel 1.4; full in Table 1.4;
e. Tagihan dan Pencadangan berdasarkan Sektor Ekonomi e. Receivables and Provisions by Economic Sector are
selengkapnya disajikan dalam Tabel 1.5; dan presented in full in Table 1.5; and
f. Rincian Mutasi Cadangan Kerugian Penurunan Nilai f. Details of Movements in Allowance for Impairment
selengkapnya disajikan dalam Tabel 1.6. Losses in full are presented in Table 1.6.
3. Pengungkapan Risiko Kredit dengan Pendekatan Standar 3. Credit Risk Disclosure with Standard Approach
a. Kebijakan perhitungan Aset Tertimbang Menurut Risiko a. Policy for calculating Risk Weighted Assets (RWA)
(ATMR)
Perhitungan ATMR Kredit - Pendekatan standar Calculation of RWA Credit - The standard approach
mencakup eksposur aset dalam neraca dan kewajiban includes asset exposure in the balance sheet and
komitmen/kontinjensi dalam transaksi rekening commitments/contingencies in off balance sheet
administratif, namun tidak termasuk eksposur dalam transactions but does not include exposure in
trading book. Perhitungan dengan pendekatan standar trading book. The calculation using the standardized
juga mencakup eksposur yang menimbulkan risiko kredit approach also includes exposures that generate
akibat kegagalan pihak lawan (counterparty credit credit risk due to counterparty default (counterparty
risk) antara lain transaksi derivatif over the counter credit risk), such as over-the-counter (OTC)
(OTC) dan transaksi repo atau reverse repo, baik atas derivative transactions and repo or reverse repo
posisi trading book maupun banking book mengacu transactions, for both trading book and banking
pada Peraturan Otoritas Jasa Keuangan tentang book positions, in accordance with the Financial
Kewajiban Penyediaan Modal Minimum (KPMM) dan Services Authority regulation on Minimum Capital
eksposur transaksi penjualan atau pembelian instrumen Adequacy Requirements (KPMM) and exposures from
keuangan yang mengalami kegagalan penyerahan kas the sale or purchase of financial instruments that
dan/atau instrumen keuangan. Dalam perhitungan experience cash and/or financial instrument delivery
dengan pendekatan standar, Bank menggunakan failure. In the calculation using the standardized
peringkat terkini dari lembaga pemeringkat yang diakui approach, the Bank uses the latest ratings from
oleh Otoritas Jasa Keuangan. Penggunaan peringkat rating agencies recognized by the Financial Services
dalam penetapan bobot dilakukan pada kategori Authority. The use of these ratings for risk-weighting
portofolio tagihan kepada pemerintah, tagihan kepada is applied to portfolios of claims on the government,
Bank, dan tagihan kepada korporasi. claims on banks, and claims on corporations.
b. Pengungkapan kuantitatif risiko kredit dengan b. Quantitative disclosure of credit risk using
pendekatan standar sebagai berikut. the standardized approach is presented as follows.
1) Tagihan Bersih berdasarkan Kategori Portofolio dan 1) Net Receivables based on Portfolio Category and
Skala Peringkat selengkapnya disajikan dalam Tabel 2. Rating Scale are presented in full in Table 2.
2) Risiko Kredit Pihak Lawan (Counterparty Credit 2) Counterparty Credit Risk is not presented in
Risk) tidak disajikan dalam tabel karena Bank tidak the table as the Bank does not have any exposure
memiliki eksposur Counterparty Credit Risk. to Counterparty Credit Risk.
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4. Pengungkapan Mitigasi Risiko Kredit dengan menggunakan 4. Disclosure of Credit Risk Mitigation using the Standard
Pendekatan Standar Approach
Dalam perhitungan ATMR risiko kredit, Bank mengakui In calculating RWA for credit risk, the Bank recognizes
keberadaan agunan, garansi, dan penjaminan yang eligible collateral, guarantees, and credit protection as Credit
memenuhi syarat (eligible) yang disebut dengan teknik Risk Mitigation (CRM) techniques. The Bank applies CRM
Mitigasi Risiko Kredit (MRK). Bank hanya menggunakan techniques only when the credit risk RWA of an exposure
teknik MRK apabila ATMR risiko kredit dari eksposur yang using CRM is lower than the credit risk RWA of the same
menggunakan teknik MRK lebih rendah dari ATMR risiko exposure without CRM. The credit risk RWA after taking
kredit dari eksposur tersebut yang tidak menggunakan into account the impact of CRM techniques shall not be
teknik MRK. ATMR risiko kredit setelah memperhitungkan less than zero. Collateral, guarantees, and credit protection
dampak Teknik MRK paling rendah sebesar nol. Agunan, recognized as CRM techniques are not double counted in
garansi, dan jaminan yang diakui sebagai teknik MRK tidak the calculation of credit risk RWA, and the validity period of
diperhitungkan ganda dalam perhitungan ATMR risiko the collateral, guarantee, and/or credit protection must be
kredit, dan masa berlakunya pengikatan agunan, garansi, at least equal to the remaining maturity of the exposure.
dan/atau jaminan paling kurang sama dengan sisa jangka
waktu eksposur.
Pengungkapan kuantitatif mitigasi risiko kredit dengan Quantitative disclosure of credit risk mitigation using
menggunakan pendekatan standar sebagai berikut. a standardized approach as follows.
a. Tagihan Bersih berdasarkan Bobot Risiko setelah a. Net Receivables based on Risk Weight after Calculating
Memperhitungkan Dampak Mitigasi Risiko Kredit, the Impact of Credit Risk Mitigation, in full is presented
selengkapnya disajikan dalam Tabel 3.1. in Table 3.1.
b. Tagihan Bersih dan Teknik Mitigasi Risiko Kredit b. Net Receivables and Credit Risk Mitigation Techniques
selengkapnya disajikan dalam Tabel 3.2. are presented in full in Table 3.2.
5. Sekuritisasi Aset 5. Asset Securitization
Bank tidak memiliki eksposur sekuritisasi aset selama The Bank has no asset securitization exposure during
periode pelaporan. the reporting period.
Perhitungan ATMR Risiko Kredit Pendekatan Standar The calculation of RWA Credit Risk Standard Approach is
disajikan secara lengkap pada Tabel 4.1, Tabel 4.2, Tabel 4.3, presented in full in Table 4.1, Table 4.2, Table 4.3, Table 4.4,
Tabel 4.4, Tabel 4.5, Tabel 4.6, dan Tabel 4.7. Table 4.5, Table 4.6, and Table 4.7.
Risiko Pasar Market Risk
1. Perhitungan risiko pasar dengan menggunakan Metode 1. Calculation of market risk using the Standard Method
Standar
a. Penerapan Manajemen Risiko Pengendalian risiko a. Implementation of Risk Management Market risk
pasar dilakukan pada perubahan suku bunga dan control is carried out on the changes in interest rates
perubahan kurs pasar. Pendekatan yang dipilih dalam and the changes in market rates. The approach chosen
penghitungan ATMR ini adalah pendekatan standar. in this RWA calculation is the standardized approach.
Terdapat 7 kelas risiko yang diperhitungkan, dengan There are 7 risk classes that are taken into account, by
menghitung Sensitivity Based Method. calculating the Sensitivity Based Method.
Bank melakukan perhitungan untuk 3 skenario berbeda The Bank performs calculations for 3 different
(normal, korelasi meningkat, dan korelasi menurun). scenarios (normal, increasing correlation, and
Persyaratan permodalan ATMR Risiko Pasar ditentukan decreasing correlation). The Market Risk RWA capital
sebagai nilai terbesar di antara hasil perhitungan requirement is determined as the largest value among
3 skenario tersebut. the results of the 3 scenarios.
b. Pengungkapan Kuantitatif Penghitungan risiko pasar b. Quantitative Disclosure Calculation of market risk
menggunakan metode standar selengkapnya disajikan using standard methods is presented in full in Table 5.
dalam Tabel 5.
2. Perhitungan Risiko Pasar dengan Menggunakan Model 2. Calculation of Market Risk Using the Internal Model
Internal Bank tidak melakukan perhitungan risiko pasar The Bank does not carry out market risk calculations using
dengan pendekatan model internal. an internal model approach.
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Tinjauan Pendukung Bisnis
Business Support Overview
Risiko Operasional Operational Risk
1. Penerapan Manajemen Risiko Operasional 1. Implementation of Operational Risk Management
Dalam penerapan manajemen risiko operasional, Bank telah In implementing operational risk management, the Bank
membentuk Unit Kerja Internal Control untuk meningkatkan has established an Internal Control Work Unit to raise
kesadaran akan risiko operasional serta memastikan awareness of operational risk and ensure accountability
tanggung jawab dalam pelaksanaan operasional di setiap for operational execution among all employees at Branch
karyawan di Kantor Cabang. Risiko operasional yang Offices. The operational risks managed include risks arising
dikelola mencakup aspek yang disebabkan oleh manusia, from human factors, processes, systems, and external
proses, sistem, dan kejadian eksternal. Sebagai bagian events. As part of its duties and responsibilities, the Bank
dari tugas dan tanggung jawabnya, Bank telah menyusun has developed internal control guidelines to serve as
pedoman mengenai internal control sebagai acuan dalam a reference for implementation.
pelaksanaannya.
Selain itu, Unit Kerja Internal Control berperan dalam In addition, the Internal Control Work Unit plays a role in
mendukung pengawasan yang dilakukan oleh Satuan Kerja supporting the oversight carried out by the Internal Audit
Audit Internal (SKAI) di Kantor Pusat. Secara berkala, Unit Unit (SKAI) at the Head Office. The Internal Control Unit
Kerja Internal Control menyampaikan laporan kegiatan regularly submits monthly reports on activities conducted
yang telah dilakukan di Kantor Cabang setiap bulan, dengan at Branch Offices, with copies sent to SKAI at the Head
tembusan kepada SKAI di Kantor Pusat. Hasil pemeriksaan Office. The results of this unit’s inspections of operational
unit ini terhadap aktivitas operasional bertujuan untuk activities aim to identify potential risks at Branch Offices
mengidentifikasi potensi risiko yang terjadi di Kantor and to encourage improvements to policies, procedures,
Cabang serta mendorong perbaikan kebijakan, prosedur, systems, and IT infrastructure.
sistem, dan infrastruktur TI.
Beberapa aktivitas yang dilakukan untuk meningkatkan Several activities have been done to enhance the risk
risk awareness karyawan, antara lain, pengiriman email awareness of employees, including by sending email blasts
blast mengenai pengenalan risiko operasional, kewajiban on operational risk awareness, obligation to maintain and
menjaga dan merahasiakan password, dan information keep passwords confidential, and information security
security awareness. Divisi Manajemen Risiko akan awareness. The Risk Management Division will re-socialize
melakukan resosialisasi penginputan LED serta melakukan LED input and carry out the Loss Event Database (LED)
penginputan Loss Event Database (LED) jika terdapat input if there is a risk/loss event occurs, either via email or
kejadian risiko/kerugian, baik melalui email maupun desktop wallpaper.
wallpaper desktop.
Dalam rangka mitigasi risiko operasional, Bank juga As part of operational risk mitigation efforts, the Bank also
menerapkan langkah-langkah pencegahan fraud implements fraud prevention measures aligned with its
yang selaras dengan Strategi Anti-Fraud. Bank juga Anti-Fraud Strategy. The Bank also continues to improve
terus meningkatkan kualitas sumber daya manusia the quality of human resources by providing continuous
dengan memberikan pelatihan dan sosialisasi secara training and outreach to ensure that operational risk
berkesinambungan guna memastikan pengendalian risiko controls can be carried out effectively and remain well
operasional dapat berjalan secara efektif dan terkendali managed.
dengan baik.
2. Pengungkapan Kuantitatif 2. Quantitative Disclosure
Penghitungan risiko operasional dilakukan dengan The calculation of operational risk is carried out using
Pendekatan Indikator Dasar (PID). Hasil penghitungan risiko the Basic Indicator Approach (PID). The complete
operasional selengkapnya disajikan dalam Tabel 6. operational risk calculation results are presented in Table 6.
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Risiko Likuiditas Liquidity Risk
Risiko likuiditas dikendalikan dengan menjaga kecukupan Liquidity risk is managed by maintaining the Bank’s liquidity
likuiditas Bank dengan memperhitungkan likuiditas eksogenik adequacy, considering both exogenous and endogenous
dan endogenik yang terjadi. Penjagaan kualitas aset dilakukan liquidity factors. Asset quality is maintained to minimize cash
untuk meminimalkan gangguan arus kas dan kemungkinan flow disruptions and the potential decline in asset liquidity.
penurunan likuiditas aset. Pengendalian risiko juga dilakukan Risk control is also achieved by managing maturity gaps
dengan pengaturan gap maturity pada tiap skala waktu, yang across different timeframes, which are reviewed during
di-review pada saat rapat ALCO yang dilakukan paling kurang ALCO meetings held at least once a month. Liquidity sources
1 kali dalam 1 bulan. Penjagaan sumber-sumber likuiditas are safeguarded by maintaining the Bank’s reputation and
dilakukan dengan menjaga reputasi Bank serta upaya improving the quality of products and services. Liquidity risk
meningkatkan kualitas produk dan jasa yang diberikan. management is carried out by the Treasury Work Unit, while
Pengelolaan risiko likuiditas dilakukan oleh Unit Kerja Treasury, the identification, measurement, monitoring, and control
di mana proses identifikasi, pengukuran, pemantauan, dan of liquidity risk across the bank are handled by the Risk
pengendalian risiko likuiditas secara bank wide dilakukan Management Unit, including the formulation of policies and
oleh Satuan Kerja Manajemen Risiko, termasuk di dalamnya the establishment of liquidity risk limits.
pembuatan kebijakan dan penetapan limit risiko likuiditas.
Pengungkapan kuantitatif pengelolaan risiko likuiditas sebagai Quantitative disclosure of liquidity risk management is as
berikut. follows.
1. Profil Maturitas Rupiah selengkapnya disajikan dalam 1. The complete Rupiah Maturity Profile is presented in
Tabel 8.1. Table 8.1.
2. Profil Maturitas Valas selengkapnya disajikan dalam 2. The complete Forex Maturity Profile is presented in
Tabel 8.2. Table 8.2.
Risiko Hukum Legal Risk
Proses pengikatan kredit, syarat-syarat dan ketentuan- The credit agreement process, terms and conditions of credit
ketentuan perjanjian kredit dan pengikatan jaminan serta agreement, collateral agreement, and standard agreement to
perjanjian baku atas penggunaan produk Bank dilakukan use the Bank products are evaluated and improvements are
evaluasi dan diupayakan perbaikan-perbaikan bilamana made where necessary to prevent legal loopholes that may
diperlukan, sehingga diharapkan tidak menimbulkan celah potentially harm the Bank. Cooperation agreements with third
hukum yang berpotensi merugikan Bank. Perjanjian-perjanjian parties are reviewed by the Legal Division prior to signing, and
kerja sama dengan pihak ketiga ditinjau oleh Divisi Legal other cooperation agreements are periodically reviewed and
sebelum ditandatangani dan perjanjian kerja sama lainnya extended for any expired agreement. Therefore, it minimizes
secara berkala ditinjau dan telah dilakukan perpanjangan untuk the potential for legal weaknesses in the cooperation
perjanjian yang jatuh tempo. Dengan demikian, kemungkinan agreements. A continuous review process is performed on
kelemahan hukum dari perjanjian-perjanjian kerjasama standard agreements used as the basic format for entering
dapat diminimalkan. Proses review senantiasa dilakukan into agreements with customers to comply with Financial
terhadap perjanjian baku yang digunakan sebagai format Services Authority (OJK) regulations on consumer protection
dasar untuk melakukan ikatan perjanjian dengan nasabah policies. Any event with the potential to generate legal risk is
untuk memenuhi ketentuan Otoritas Jasa Keuangan perihal documented and administered, not only to assess the level
kebijakan perlindungan konsumen. Setiap kejadian yang of legal risk faced by the Bank but also to serve as a learning
berpotensi menimbulkan risiko hukum, ditatausahakan dan opportunity for each case and to anticipate potential claims
diadministrasikan, selain untuk menilai tingkat risiko hukum or litigation. The Corporate Legal Work Unit is responsible for
yang dihadapi Bank, juga sebagai pembelajaran atas tiap kasus managing the Bank’s legal risk.
yang terjadi dan untuk mengantisipasi kemungkinan adanya
tuntutan atau litigasi. Unit Kerja Corporate Legal bertanggung
jawab terhadap pengelolaan risiko hukum Bank.
Risiko Stratejik Strategic Risk
Strategi pengembangan usaha Bank dilakukan melalui The Bank’s business development strategy is carried out
optimalisasi kantor-kantor cabang, pengembangan produk through the optimization of branch offices and the opening
digital, dan aktivitas sebagai Bank Devisa. Pengembangan of new branches, the development of digital products, and
produk digital banking, seperti pengembangan beberapa fitur activities as a Foreign Exchange Bank. The development
pada aplikasi Binadigital, pengembangan SNAP API, dilakukan of digital banking products, such as development of some
dengan tujuan untuk meningkatkan fee based income. features in Binadigital application, SNAP API development, is
done to increase fee-based income.
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Tinjauan Pendukung Bisnis
Business Support Overview
Bank melakukan ekspansi pemberian kredit dengan menerapkan The Bank is expanding its credit offerings by applying
prinsip kehati-hatian untuk meningkatkan pendapatan bunga, the principle of prudence to increase interest income, while
dan berupaya mengelola pertumbuhan DPK untuk dapat also managing the growth of TPF to significantly reduce
menekan biaya dana secara signifikan yang pada akhirnya funding costs, ultimately improving the bank’s net interest
dapat meningkatkan rasio net interest margin (NIM) Bank. margin (NIM) ratio. To control strategic risk, the Bank’s RBB
Untuk mengendalikan risiko stratejik, RBB disusun secara is prepared in a conservative and realistic manner, aiming for
konservatif dan realistis yang secara optimal bisa dicapai optimal achievement by considering the Bank’s strengths
dengan mempertimbangkan kelebihan dan kelemahan Bank, and weaknesses, as well as the available resources, including
serta kemampuan sumber daya, baik sumber daya financial, financial, infrastructure, and human resources. To minimize
infrastruktur, dan sumber daya manusia yang dimiliki. Untuk deviations in executing the RBB, communication has been
meminimalkan terjadinya penyimpangan pelaksanaan RBB, made at all organizational levels, both during the planning
telah dilakukan komunikasi kepada setiap jenjang organisasi, phase and during periodic reviews of its implementation.
baik pada saat penyusunan rencana dan pada saat review Strategic risk control is also carried out by monitoring
pelaksanaan yang dilakukan secara berkala. Pengendalian risiko the bank’s performance, which reflects the results of executing
stratejik juga dilakukan dengan memantau atas kinerja bank the business strategy and the RBB. Monitoring process is
yang merupakan hasil dari pelaksanaan strategi usaha maupun conducted regularly through the management information
RBB. Proses pemantauan dilakukan secara berkala melalui system, which provides reports for decision-making by
sistem informasi manajemen yang menyediakan laporan dalam the Bank’s management.
rangka pengambilan keputusan oleh manajemen Bank.
Risiko Kepatuhan Compliance Risk
Dalam pelaksanaan Fungsi Kepatuhan, Bank senantiasa In implementing the Compliance Function, the Bank constantly
berupaya semaksimal mungkin untuk dapat mematuhi strives to comply with various applicable banking regulations,
berbagai kaidah perbankan yang berlaku dengan berpedoman by referring to core principles of compliance function, namely
kepada prinsip utama fungsi kepatuhan, meliputi pencegahan prevention, integration with Risk Management, supervision,
(preventif), keterpaduan dengan Manajemen Risiko, a compliance culture, transparency and accountability, and
pengawasan, budaya kepatuhan, transparansi dan akuntabilitas continuous improvement. Thereby, it is expected to ensure
serta peningkatan berkelanjutan. Dengan demikian diharapkan early anticipation of any potential risks. The implementation
potensi risiko yang akan muncul dapat diantisipasi lebih of the Compliance Function includes assessing and evaluating
dini. Penerapan Fungsi Kepatuhan antara lain menilai dan effectiveness, adequacy, and compliance of Bank’s policies,
mengevaluasi efektivitas, kecukupan dan kesesuaian kebijakan, provisions, systems, and procedures with the applicable laws
ketentuan, sistem maupun prosedur yang dimiliki oleh Bank and regulations, by carrying out prudential testing of plans for
dengan peraturan perundang-undangan yang berlaku dengan granting credit facilities, plans for issuing policies for the credit
melakukan pengujian prinsip kehati-hatian terhadap rencana and non-credit sectors, plans for issuing new products and
pemberian fasilitas kredit, rencana penerbitan kebijakan bidang activities, plans for developing office network, and provision
perkreditan dan non perkreditan, rencana penerbitan produk of compliance opinions as requested by other Work Units.
dan aktivitas baru, rencana pengembangan jaringan kantor The implementation of compliance checklist for the granting
serta pemberian opini kepatuhan sesuai permintaan Unit Kerja of credit facilities has been implemented for credit facilities in
lain. Pelaksanaan proses uji petik kepatuhan (compliance SME, Commercial, Corporate, and consumer segments with
checklist) terhadap pemberian fasilitas kredit telah diterapkan a value of above Rp20 billion up to less than Rp100 billion,
untuk fasilitas kredit segmen SME, Komersial, Korporasi dan which will be performed by the respective business unit, while
kredit konsumtif dengan nilai diatas Rp20 miliar sampai dengan for the granting of credit facilities with a total exposure of
kurang dari Rp 100 miliar dilakukan oleh masing-masing unit more than or equal to Rp100 billion for non-cash collateral and
bisnis terkait, sedangkan untuk pemberian fasilitas kredit Rp200 billion for cash collateral (back-to-back) is performed
dengan total eksposur lebih dari sama dengan Rp100 Miliar by the Compliance and AML-CTF Division.
untuk jaminan non tunai dan Rp200 Miliar untuk jaminan tunai
(back to back) dilakukan oleh Divisi Kepatuhan dan APU-PPT.
Dalam melakukan mitigasi risiko kepatuhan terhadap pengenaan In mitigating compliance risks related to the imposition of
sanksi administratif berupa denda yang diakibatkan karena administrative sanctions of fines resulting from errors and/or
kesalahan dan/atau keterlambatan penyampaian laporan, Bank late reporting, the Bank has implemented measures such as
telah melakukan upaya-upaya antara lain peningkatan pelatihan/ organizing more operational training/socialization, both held
sosialisasi bidang operasional, baik yang diselenggarakan oleh internally and externally on ongoing basis; issuing or adjusting
pihak internal maupun eksternal secara berkesinambungan; policies, procedures, and Standard Operating Procedures,
melakukan penerbitan atau penyesuaian terhadap kebijakan, which are continuously evaluated and reviewed following
prosedur dan Standard Operational Procedure yang terus the development of new products and/or activities of the Bank.
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dilakukan evaluasi dan dikaji secara berkala seiring dengan The Compliance Work Unit also send reminder to relevant
pengembangan produk dan/atau aktivitas baru Bank. Satuan Work Units of their reporting obligations to Bank Indonesia,
Kerja Kepatuhan juga melakukan reminder kepada Unit Kerja Financial Services Authority, or any other Authorities every
terkait terhadap kewajiban pelaporan yang disampaikan kepada month through memos, allowing the relevant Work Units to
Bank Indonesia, Otoritas Jasa Keuangan maupun Otoritas be able to submit reports to Regulators accurately and on
lainnya setiap bulan melalui penerbitan memo sehingga Unit time. In addition, it is expected that the process of fulfilling
Kerja terkait dapat menyampaikan laporan kepada Regulator the obligations and commitments of the Bank to the Regulators
secara akurat dan tepat waktu. Selain itu, diharapkan proses can be done properly and on timely manner.
pemenuhan kewajiban dan komitmen-komitmen Bank kepada
Regulator dilaksanakan secara baik dan tepat waktu.
Untuk memastikan kepatuhan Bank terhadap seluruh ketentuan To ensure Bank’s compliance with all of the applicable laws
dan peraturan perundang-undangan yang melingkupinya maka and regulations covering it, it is essential to ensure that all
harus dipastikan bahwa seluruh sistem dan prosedur operasional operational systems and procedures are in compliance with
telah memenuhi ketentuan dan peraturan Regulator yang the applicable Regulatory provisions and regulations. Thereby,
berlaku. Dengan demikian setiap potensi ketidakpatuhan Bank any potential non-compliance with laws and regulations can be
terhadap ketentuan dan peraturan perundang-undangan dapat detected and immediately corrected. The Bank is maintaining
dideteksi dan segera dapat diperbaiki. Bank memiliki database a database of Bank policies accessible to all employees, which is
kebijakan Bank yang dapat diakses oleh semua karyawan expected to be read and understood by all relevant employees.
yang diharapkan agar dapat dibaca dan dipahami oleh semua
karyawan yang berkepentingan.
Risiko Reputasi Reputation Risk
Dalam meningkatkan pelayanan terhadap nasabah, telah To enhance customer service, officers have been designated
ditunjuk pejabat yang berfungsi dalam melayani penyelesaian to handle customer complaints, and procedures for their
pengaduan nasabah dan dibuatkan prosedur pelaksanaannya. resolution have been established. To improve service standards,
Untuk meningkatkan standar pelayanan nasabah, Bank telah the Bank has policies and mechanisms for customer service,
memiliki kebijakan dan mekanisme pelayanan, perlindungan dan protection, and complaint resolution, as well as policies on
penyelesaian pengaduan nasabah, serta kebijakan transparansi the transparency of personal data usage. Customer service
penggunaan data pribadi nasabah. Peningkatan layanan improvements are also made through the implementation of
nasabah juga dilakukan melalui upaya penerapan otomatisasi banking transaction automation (digital banking). Meanwhile,
transaksi perbankan (digital banking). Sementara itu, dalam in operations, the core banking system is functioning well, and
bidang operasional, core banking system, telah berjalan dengan service disruptions have been minimized.
baik dan gangguan layanan nasabah telah dapat diminimalkan.
Kepercayaan dan keyakinan masyarakat terhadap kondisi Bank Public trust and confidence in the Bank’s condition remain
cukup baik tercermin dari harga saham PT Bank Ina Perdana Tbk strong, as reflected in the share price performance of
di bursa saham sepanjang 3 bulan terakhir tahun 2025 dengan PT Bank Ina Perdana Tbk on the stock exchange during
harga terendah sebesar Rp4.240,- dan tertinggi sebesar the last 3 months of 2025. The share price ranged from
Rp4.680,- dan pada periode akhir laporan ditutup pada harga a low of Rp4,240.- to a high of Rp4,680.- and closed at
Rp4.490,- per lembar saham. Rp4,490.- per share at the end of the reporting period.
Pelaksanaan manajemen risiko reputasi dilakukan dengan Reputational risk management is carried out through efforts
upaya mencegah/meminimalkan terjadinya kejadian-kejadian to prevent or minimize incidents that could damage the Bank’s
yang dapat menurunkan reputasi Bank, antara lain melalui reputation, including the implementation of a Corporate
pelaksanaan Program Corporate Social Responsibility (CSR), Social Responsibility (CSR) Program, managing transparency,
mengelola keterbukaan informasi, melakukan komunikasi maintaining regular communication with stakeholders, ensuring
secara rutin dengan pemangku kepentingan, penjagaan kualitas the quality of products and services, and upholding business
produk dan layanan, penjagaan etika bisnis dalam pelaksanaan ethics in transactions, both with customers and in the money
transaksi, baik dengan nasabah maupun transaksi di pasar uang. market. In the event of customer complaints, the Bank strives
Setiap terjadi keluhan nasabah, Bank berupaya menanggapi to respond and follow up promptly through the contact center
dan menindaklanjuti secara cepat melalui contact centre dan and work units/divisions at the head office and branches, which
unit/divisi kerja di kantor pusat maupun cabang-cabang are designated to handle and resolve customer complaints
yang telah difungsikan untuk mengelola dan menyelesaikan in accordance with regulations on customer protection/
pengaduan nasabah sesuai dengan ketentuan mengenai complaints.
perlindungan/pengaduan nasabah.
PT Bank Ina Perdana Tbk 196 Laporan Tahunan 2025 Annual Report
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Tinjauan Pendukung Bisnis
Business Support Overview
Dalam rangka menjaga reputasi, Bank juga berupaya menjaga In order to maintain its reputation, the Bank also strives to
transparansi produk dan jasa dengan pemberian informasi ensure transparency of products and services by providing
secara benar tentang manfaat dan risiko produk dan jasa accurate information about the benefits and risks of
yang ditawarkan kepada masyarakat. Setiap kejadian yang the products and services offered to the public. Any events
terkait dengan risiko reputasi dicatat dan ditatausahakan related to reputational risk are recorded and documented to
sehingga dapat menjadi pelajaran di masa datang dan untuk provide valuable lessons for the future, assist in estimating
memproyeksikan potensi kerugian yang mungkin timbul dan potential losses, and identify necessary preventive actions.
langkah-langkah pencegahan yang harus dilakukan. Sebagai As a publicly listed company, the Bank adheres to the principle
perusahaan terbuka, Bank menerapkan prinsip keterbukaan of transparency by disclosing significant information to the
informasi dengan menyampaikan informasi yang bersifat public. The management of this information is the responsibility
signifikan kepada masyarakat. Pengelolaan informasi tersebut of the Corporate Secretary.
menjadi tugas dan tanggung jawab Sekretaris Perusahaan.
Konglomerasi Keuangan Financial Conglomeration
Mengacu pada Peraturan Otoritas Jasa Keuangan Referring to Financial Services Authority Regulation
No. 45/POJK.03/2020 tentang Konglomerasi Keuangan, No. 45/POJK.03/2020 concerning Financial Conglomerates,
PT Bank Ina Perdana Tbk memiliki Pemegang Saham PT Bank Ina Perdana Tbk has a Controlling Shareholder,
Pengendali, yaitu PT Indolife Pensiontama, dengan Pemegang namely PT Indolife Pensiontama, with the Ultimate Controlling
Saham Pengendali Terakhir Bapak Anthoni Salim. Hingga tahun Shareholder being Mr. Anthoni Salim. As of 2025, Bank
2025, Bank INA belum termasuk dalam kategori konglomerasi INA is not yet categorized as a financial conglomerate, as
keuangan karena total aset grup usaha terkait belum mencapai WWthe total assets of the related business group have not reached
batas Rp100 triliun sebagaimana ditetapkan dalam ketentuan the Rp100 trillion threshold as stipulated under the regulation.
tersebut.
Pengungkapan Rencana Aksi Pemulihan Disclosure of Recovery Action Plan
(Recovery Plan)
Mengacu pada Peraturan Otoritas Jasa Keuangan No. 5 Tahun Referring to Financial Services Authority Regulation No. 5 of
2024 tentang Penetapan Status Pengawasan dan Penanganan 2024 concerning the Determination of Supervisory Status
Permasalahan Bank Umum, Bank telah menyiapkan Rencana and Handling of Commercial Bank Issues, the Bank has
Aksi Pemulihan (Recovery Plan). Rencana ini bertujuan untuk prepared a Recovery Plan. This plan is intended to strengthen
memperkuat daya tahan Bank terhadap potensi risiko kegagalan the Bank’s resilience against potential failure risks and to
serta mengurangi dampak negatif terhadap stabilitas sistem mitigate any negative impact on financial system stability.
keuangan. Rencana ini dilakukan untuk merespons tekanan The plan is designed to respond to financial or economic stress
keuangan atau tekanan ekonomi (financial stress) yang that may be experienced by the Bank by implementing one or
mungkin dialami oleh Bank dengan menjalankan satu atau more recovery options to restore its financial condition and
beberapa opsi pemulihan guna memulihkan kondisi keuangan maintain business viability.
serta menjaga kelangsungan usaha (viability).
Rencana aksi disusun dan dievaluasi secara berkala agar The Recovery Plan is prepared and periodically evaluated to
selalu selaras dengan ketentuan serta peraturan yang ensure alignment with prevailing laws and regulations. The plan
berlaku. Rencana tersebut telah terdaftar dalam administrasi has been registered with the Financial Services Authority’s
pengawasan Otoritas Jasa Keuangan, memperoleh persetujuan supervisory administration, has obtained approval from
dari Pemegang Saham Pengendali, dan akan disampaikan dalam the Controlling Shareholder, and will be presented at
RUPS PT Bank Ina Perdana Tbk. the GMS of PT Bank Ina Perdana Tbk.
Opsi Pemulihan (Recovery Plan) Recovery Options (Recovery Plan)
1. Opsi Pemulihan untuk Aspek Permodalan 1. Recovery Options for Capital
Beberapa opsi yang dapat dijalankan antara lain: Several options that may be implemented include:
a. Menerbitkan obligasi subordinasi; a. Issuing subordinated bonds;
b. Melakukan efisiensi modal dengan mengurangi aktivitas b. Improving capital efficiency by reducing less profitable
bisnis yang kurang menguntungkan namun banyak business activities that place a significant burden on
membebani modal (capital expenditure/CAPEX); capital (capital expenditure/CAPEX);
Laporan Tahunan 2025 Annual Report 197 PT Bank Ina Perdana Tbk
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c. Tidak melakukan pembagian dividen kepada Pemegang c. Suspending dividend distribution to Shareholders;
Saham;
d. Restrukturisasi kewajiban kepada Pemegang Saham, d. Restructuring obligations to Shareholders, including:
termasuk:
1) Pinjaman kepada Pemegang Saham; 1) Loans to Shareholders;
2) Konversi pinjaman menjadi modal; 2) Converting loans into equity;
e. Melaksanakan right issue; e. Conducting a rights issue;
f. Melelang aset jaminan; serta f. Auctioning collateral assets; and
g. Menambah modal disetor dengan melibatkan pihak g. Increasing paid-in capital by involving third parties.
ketiga.
2. Opsi Pemulihan untuk Aspek Likuiditas 2. Recovery Options for Liquidity
Opsi pemulihan yang dapat ditempuh meliputi: Recovery options that may be pursued include:
a. Meninjau ulang tingkat suku bunga DPK dan kredit; a. Reviewing interest rates on DPKand loans;
b. Melakukan repo atas surat berharga yang dimiliki; b. Conducting repos of owned securities;
c. Meningkatkan pinjaman jangka pendek (interbank call c. Increasing short-term borrowing (interbank call money)
money) serta memperoleh fasilitas kredit baru dari and obtaining new credit facilities from counterparties;
counterparty;
d. Meningkatkan pendanaan valas melalui currency swap d. Increasing foreign currency funding through currency
ketika likuiditas rupiah dalam kondisi sehat; swaps when rupiah liquidity is in a healthy condition;
e. Meningkatkan upaya pemasaran untuk menjaga e. Enhancing marketing efforts to ensure the continuity
keberlangsungan DPK; of DPK;
f. Menerbitkan surat utang jangka panjang; f. Issuing long-term debt instruments;
g. Membatasi ekspansi kredit baru; g. Limiting new loan expansion;
h. Melarang perpanjangan kredit kepada debitur, h. Prohibiting loan renewals to debtors, including renewals
termasuk renewal dan temporary extension; and temporary extensions;
i. Meningkatkan DPK dari pihak terafiliasi; i. Increasing DPK from affiliated parties;
j. Menjual aset surat berharga untuk menutupi j. Selling securities to cover liquidity shortfalls;
kekurangan likuiditas;
k. Mengajukan Pinjaman Likuiditas Jangka Pendek (PLJP) k. Submitting a Short-Term Liquidity Loan (PLJP) request
kepada Bank Indonesia; to Bank Indonesia;
l. Mengaktifkan satuan tugas krisis likuiditas l. Activating the liquidity crisis task force (Contingency
(Contingency Funding Plan/CFP Team); serta Funding Plan/CFP Team); and
m. Mengajukan penempatan dana kepada Lembaga m. Submitting a fund placement request to the Indonesia
Penjamin Simpanan (LPS). Deposit Insurance Corporation (LPS).
3. Opsi Pemulihan untuk Aspek Rentabilitas 3. Recovery Options for Profitability
Upaya pemulihan rentabilitas dapat mencakup: Profitability recovery efforts may include:
a. Melakukan efisiensi biaya operasional, seperti a. Improving operational efficiency through cost cutting
cost cutting dan penghentian aktivitas yang tidak and discontinuation of unprofitable activities;
menguntungkan;
b. Menurunkan suku bunga kredit secara selektif; b. Selectively reducing lending interest rates;
c. Meningkatkan penyaluran kredit; c. Increasing loan disbursement;
d. Menempatkan dana pada instrumen pasar uang yang d. Placing funds in money market instruments that
memberikan imbal hasil tinggi, seperti pembelian provide high returns, such as purchasing corporate
obligasi korporasi dengan peringkat minimal A; bonds with a minimum rating of A;
e. Menghentikan aktivitas bisnis yang merugikan; e. Discontinuing loss-generating business activities;
f. Menutup lini bisnis yang tidak menguntungkan; serta f. Shutting down unprofitable business lines; and
g. Mengurangi jumlah tenaga kerja. g. Reducing the number of employees.
4. Opsi Pemulihan untuk Aspek Kualitas Aset 4. Recovery Options for Asset Quality
Beberapa langkah yang dapat ditempuh antara lain: Several measures that may be taken include:
a. Memperkuat proses pemberian kredit dan a. Strengthening the credit granting process and
meningkatkan kualitas SDM dalam pembelian surat improving HR quality in the purchase of corporate
berharga korporasi; securities;
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Tinjauan Pendukung Bisnis
Business Support Overview
b. Meningkatkan penyaluran kredit berkualitas baik; b. Increasing the disbursement of high-quality loans;
c. Menerapkan teknik mitigasi risiko; c. Applying risk mitigation techniques;
d. Melakukan pengawasan dan menerapkan Early Warning d. Conducting monitoring and implementing an Early
System (EWS) terhadap: Warning System (EWS) for:
1) Debitur dengan kualitas kredit rendah (KKR) agar 1) Debtors with low credit quality (KKR) to prevent
tidak menjadi NPL; deterioration into NPL;
2) Debitur dalam kategori loans at risk (LaR) agar tidak 2) Debtors classified as loans at risk (LaR) to prevent
menjadi NPL; deterioration into NPL;
e. Menjual kredit yang berpotensi bermasalah; e. Selling potentially problematic loans;
f. Merestrukturisasi kredit bagi debitur yang mengalami f. Restructuring loans for debtors experiencing payment
kesulitan pembayaran; difficulties;
g. Menghentikan sementara pemberian kredit secara g. Temporarily suspending loan disbursement selectively
selektif kepada sektor dengan NPL tinggi (berdasarkan for sectors with high NPLs (based on industry, location,
industri, lokasi, atau segmentasi); or segment);
h. Melelang aset jaminan; serta h. Auctioning collateral assets; and
i. Menghapus buku atas kredit macet atau aset produktif i. Writing off non-performing loans or non-collectible
yang tidak dapat ditagih. productive assets.
Bank INA telah menetapkan trigger level untuk masing-masing Bank INA has established trigger levels for each of the recovery
indikator opsi pemulihan tersebut. Opsi-opsi tersebut hanya option indicators. These options will only be implemented if
akan dijalankan apabila Bank menghadapi krisis keuangan yang the Bank faces an extreme financial crisis and its capital,
ekstrem, dan kondisi permodalan, likuiditas, rentabilitas, atau liquidity, profitability, or asset quality has fallen below
kualitas aset telah melewati trigger level yang ditetapkan. the predetermined trigger levels.
Pemaparan Rencana Aksi (Recovery Plan) 2025 Presentation of the 2025 Recovery Plan
Berdasarkan hasil pemantauan dari posisi Desember 2025 Based on the monitoring results from December 2025 position
terhadap 4 indikator utama: on 4 main indicators:
1. Permodalan 1. Capital
Modal inti menyentuh trigger level pencegahan sebesar Core capital hit the prevention trigger level of
Rp3,10 miliar yang disebabkan adanya penurunan nilai Rp3.10 billion, due to decrease in credit value of
kredit sebesar Rp500,57 miliar di Desember 2025. Rp500.57 billion in December 2025.
2. Dilakukan dalam rangka penyehatan kualitas kredit, Bank 2. Conducted to improve the credit quality, the Bank is writing
melakukan hapus buku kredit sebesar Rp500,57 miliar di off credit amounting to Rp500.57 billion in December 2025.
Desember 2025.
3. Likuiditas 3. Liquidity
Masih tergolong kategori aman. Still remain within safe category.
4. Rentabilitas 4. Profitability
Terdampak khususnya di bagian trigger level perbaikan dari Affected, particularly in the improvement trigger level of
ROA, ROE, dan BOPO hal ini disebabkan adanya kerugian the ROA, ROE, and BOPO, due to loss from decrease in
akibat penurunan nilai kredit sebesar Rp543 miliar di credit value amounting to Rp543 billion in December 2025.
Desember 2025.
5. Kualitas Aset 5. Asset Quality
Masih tergolong kategori aman. Still remain within safe category.
Action plan yang telah dan akan dilakukan oleh Bank untuk The action plan already and will be conducted by the Bank for
indikator permodalan dan rentabilitas telah di sampaikan its capital and profitability indicators has been submitted to
kepada Otoritas Jasa Keuangan, sebagai berikut. the Financial Services Authority, as follows.
1. Aspek Permodalan 1. Capital Aspect
a. Action plan yang telah dilakukan a. Action plan conducted
1) Tidak ada pembagian dividen kepada Pemegang 1) No dividend distribution to the Shareholders.
Saham.
2) Melelang aset jaminan khusus sisi AYDA. 2) Auctioning the collateral assets specifically for
AYDA side.
b. Action plan yang sedang dilakukan b. Action plan on progress
Penambahan modal disetor. Increasing paid-in capital.
Laporan Tahunan 2025 Annual Report 199 PT Bank Ina Perdana Tbk
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2. Aspek Rentabilitas 2. Profitability Aspect
Action plan yang telah dilakukan Action plan conducted
a. Telah dilakukan review beberapa biaya operasional. a. Reviewed several operational costs.
b. Menurunkan suku bunga penempatan. b. Lowered placement interest rates.
c. Memperbanyak penyaluran kredit berkualitas baik. c. Increasing disbursement of good quality credit.
d. Penempatan dana di instrumen pasar uang yang d. Placing funds in money market instruments generating
menghasilkan return yang lebih tinggi. seperti higher return. such as purchase of securities
pembelian surat berharga (obligasi korporasi) dengan (corporate bond) with minimum rating of A.
rating minimal A.
e. Penghapusan beberapa job position serta menetapkan e. Eliminating several job position and applying
kebijakan penghentian sementara perekrutan pegawai. a temporary suspension of employee recruitment.
Komunikasi Saat Implementasi Rencana Aksi Communication During the Implementation of
(Recovery Plan) the Recovery Plan
Apabila Bank INA mengimplementasikan opsi pemulihan If Bank INA implements recovery options as previously
sebagaimana dijelaskan sebelumnya dalam rangka mengatasi described to address financial issues and restore its financial
permasalahan dan memulihkan kondisi keuangan, maka Bank condition, the Bank will execute a coordinated communication
akan menjalankan strategi komunikasi yang terkoordinasi strategy as follows.
sebagai berikut.
1. Melakukan komunikasi secara menyeluruh kepada pihak 1. Conducting comprehensive communication with internal
internal dan/atau eksternal dengan pendekatan yang and/or external parties using a comprehensive approach.
komprehensif.
2. Menyampaikan informasi kepada para pemangku 2. Delivering information to stakeholders regarding the Bank’s
kepentingan terkait kondisi dan langkah pemulihan yang condition and the recovery measures undertaken.
diambil.
3. Mengoordinasikan komunikasi internal melalui Divisi 3. Coordinating internal communication through
Marketing Communication, Divisi Human Capital, dan the Marketing Communication Division, Human Capital
divisi terkait lainnya. Division, and other relevant divisions.
4. Mengoordinasikan komunikasi eksternal melalui 4. Coordinating external communication through
Departemen Corporate Secretary dan divisi bisnis terkait, the Corporate Secretary Department and relevant business
guna memastikan bahwa informasi yang disampaikan divisions to ensure that information disseminated via
melalui situs web, RUPS, maupun media lainnya tersaji the website, GMS, or other media is accurate, consistent,
secara akurat, terpadu, dan mudah dipahami oleh pihak and easily understood by external parties.
eksternal.
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Tabel 1 Pengungkapan Kuantitatif Struktur Permodalan Bank Umum
Table 1 Quantitative Disclosure of Capital Structure of Commercial Bank
(dalam jutaan Rupiah. kecuali dinyatakan lain | in millions of Rupiah. unless stated otherwise)
Posisi Tanggal
Laporan Tahun
Posisi
Sebelumnya
Tanggal Laporan
Komponen Modal Position at
Position of
Capital Component Reporting Date
Reporting Date
of the Previous
Year
Bank Bank
I. Modal Inti (Tier 1)
Core Capital (TIER 1) 3.075.576 3.475.119
Modal Inti Utama
1 3.075.576 3.475.119
Common Equity Tier 1 (CET I)
Modal Disetor (Setelah dikurangi Saham Treasury)
1.1 613.472 613.472
Paid-in Capital (Net of Treasury Stock)
Cadangan Tambahan Modal
1.2 2.606.358 2.920.861
Disclosed Reserve
Faktor Penambah
1.2.1 3.040.182 3.023.325
Additional Factor
1.2.1.1 Pendapatan Kompherensif Lainnya
16.856 -
Other Comprehensive Income
1.2.1.1.1 Selisih Lebih Penjabaran Laporan Keuangan
Excess Differences Arising from Translation of Financial - -
Statement
1.2.1.1.2 Potensi Keuntungan dari peningkatan nilai wajar aset keuangan
yang diukur pada nilai wajar melalui penghasilan komprehensif
lain
16.856 -
Potential Gain from an Increase in Fair Value of Financial
Assets Measured at Fair Value through Other Comprehensive
Income
1.2.1.1.3 Saldo Surplus Revaluasi Aset Tetap
Fixed Asset Revaluation
1.2.1.2 Cadangan Tambahan Modal Lainnya (Other Disclosed Reserves)
3.023.326 3.023.325
Other Disclosed Reserves
1.2.1.2.1 Agio 2.482.288 2.482.288
1.2.1.2.2 Cadangan Umum
122.940 106.570
General Reserves
1.2.1.2.3 Laba Tahun-Tahun Lalu
418.098 352.619
Previous Years Profit
1.2.1.2.4 Laba Tahun Berjalan
- 81.848
Current Year Profit
1.2.1.2.5 Dana Setoran modal
- -
Capital Paid in Advance
1.2.1.2.6 Lainnya
- -
Others
Faktor Pengurang
1.2.2 (433.824) (102.464)
Deduction Factor
1.2.2.1 Pendapatan Kompherensif Lainnya
- (23.006)
Other Comprehensive Income
1.2.2.1.1 Selisih Kurang Penjabaran Laporan Keuangan
Excess Differences Less from Translation of Financial - -
Statement
1.2.2.1.2 Potensi Kerugian dari Penurunan Nilai Wajar Aset Keuangan
yang Diukur pada Nilai Wajar melalui Penghasilan Komprehensif
Lain - (23.006)
Potential Loss from a Decrease in Fair Value of Financial Assets
Measured at Fair Value through Other Comprehensive Income
1.2.2.2 Cadangan Tambahan Modal Lainnya (Other Disclosed Reserves)
(433.824) (79.458)
Other Disclosed Reserves
1.2.2.2.1 Disagio - -
Laporan Tahunan 2025 Annual Report 201 PT Bank Ina Perdana Tbk
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(dalam jutaan Rupiah. kecuali dinyatakan lain | in millions of Rupiah. unless stated otherwise)
Posisi Tanggal
Laporan Tahun
Posisi
Sebelumnya
Tanggal Laporan
Komponen Modal Position at
Position of
Capital Component Reporting Date
Reporting Date
of the Previous
Year
Bank Bank
1.2.2.2.2 Rugi Tahun-Tahun Lalu
- -
Previous Year Loss
1.2.2.2.3 Rugi Tahun Berjalan
(369.018) -
Current Year Loss
1.2.2.2.4 Selisih Kurang antara Penyisihan Penghapusan Aset (PPA)
dan Cadangan Kerugian Penurunan Nilai (CKPN) atas Aset
Produktif - (22.491)
Differences Between Allowance for Possible Losses and
Allowance for Impairment Losses of Earning Assets
1.2.2.2.5 Selisih Kurang Jumlah Penyesuaian Nilai Wajar dari Instrumen
Keuangan dalam Trading Book
- -
Negative Differences on Adjustment of Fair Value on
Financial Instrument in the Trading Book
1.2.2.2.6 PPA Aset Non Produktif yang Wajib Dibentuk
(64.806) (56.967)
Allowance for Possible Losses on Non-Productive Assets
1.2.2.2.7 Lainnya
- -
Others
Kepentingan Non Pengendali yang Dapat Diperhitungkan
1.3 - -
Non-Controlling Interests that can be Calculated
Faktor Pengurang Modal Inti Utama
1.4 (144.254) (59.214)
Deduction Factor to Common Equity Tier 1
Perhitungan Pajak Tangguhan
1.4.1 (113.458) (29.985)
Deferred Tax Calculation
1.4.2 Goodwill - -
Aset Tidak Berwujud Lainnya
1.4.3 (30.796) (29.229)
Other Intangible Asset
Penyertaan yang Diperhitungkan sebagai Faktor Pengurang
1.4.4 - -
Investment that can be Calculated as Deduction Factor
Kekurangan Modal pada Perusahaan Anak Asuransi
1.4.5 - -
Shortage of Capital on Insurance Subsidiary Company
Eksposur Sekuritisasi
1.4.6 - -
Securitisation Exposures
Faktor Pengurang Modal Inti Lainnya
1.4.7 - -
Other Deduction Factor to Core Capital
1.4.7.1 Penempatan Dana pada Instrumen AT1 dan/atau Tier 2 pada Bank Lain
- -
Placement of Funds in AT1 and/or Tier 2 Instruments with Other Banks
1.4.7.2 Kepemilikan Silang Pada Entitas Lain yang Diperoleh Bedasarkan
Peralihan karena Hukum. Hibah. Hibah Wasiat
- -
Cross Ownership in Other Entities that is Obtained on a Basis of Transfer
due to the Law. Grants. Testament Grants
1.4.7.3 Eksposur yang Menimbulkan Risiko Kredit akibat Kegagalan Settlement
(Settlement Risk) - Non Delivery Versus Payment
- -
Exposure that Causes Credit Risk due to Settlement Risk – Non-
Delivery Versus Payment
1.4.7.4 Eksposur di Perusahaan Anak yang Melakukan Kegiatan Usaha
Berdasarkan Prinsip Syariah (apabila ada)
- -
Exposure in Subsidiaries Conducting Business Activities based on
Sharia Principle (if any)
Modal Inti Tambahan (AT-1)
2 - -
Additional Tier 1 (AT 1)
Instrumen yang Memenuhi Persyaratan AT1
2.1 - -
The Instrument Meets the Requirements Of AT1
2.2 Agio/Disagio - -
Faktor Pengurang Modal Inti Tambahan
2.3 - -
Deduction Factors to Additional Tier
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Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah. kecuali dinyatakan lain | in millions of Rupiah. unless stated otherwise)
Posisi Tanggal
Laporan Tahun
Posisi
Sebelumnya
Tanggal Laporan
Komponen Modal Position at
Position of
Capital Component Reporting Date
Reporting Date
of the Previous
Year
Bank Bank
Penempatan Dana pada Instrumen AT1 dan/atau Tier 2 pada Bank Lain
2.3.1 - -
Placement of Funds in Instruments AT 1 and/or Tier 2 Other Banks
Kepemilikan Silang pada Entitas Lain yang Diperoleh Berdasarkan Peralihan
karena Hukum. Hibah. atau Wasiat
2.3.2 - -
Cross-Ownership in Another Entity Acquired by the Transition Because of the
Law. Grant. or Testament
II. Modal Pelengkap (Tier 2)
143.183 161.058
Supplementary Capital (Tier 2)
Instrumen Modal dalam Bentuk Saham atau Lainnya yang Memenuhi Persyaratan Tier 2
1 - -
Capital Instrument in Form of Shares or Others which are Qualified Tier 2 Requirements
Agio atau Disagio
2 - -
Agio or Disagio
Cadangan Umum Aset Produktif PPA yang Wajib Dibentuk (Maks 1.25% ATMR Risiko
3 Kredit) 153.383 171.064
General Allowance for Possible Losses of Earning Assets (Maximum 1.25% of RWA)
Faktor Pengurang Modal Pelengkap
4 (10.200) (10.006)
Deduction Factor to Supplementary Capital
4.1 Sinking Fund - -
Penempatan Dana pada Instrumen Tier 2 pada Bank Lain
4.2 (10.200) (10.006)
Placement of Funds in Tier 2 Instruments with Other Banks
Kepemilikan Silang pada Entitas Lain yang Diperoleh Berdasarkan Peralihan karena
Hukum. Hibah. atau Wasiat
4.3 - -
Cross-Ownership in Another Entity Acquired by the Transition Because of the Law.
Grants. or Grants Will
III. Faktor Pengurang Modal Berupa Eksposur yang Menimbulkan Risiko Kredit Akibat
Kegagalan Settlement (Settlement Risk) - Non Delivery Versus Payment
- -
Deduction of Capital in the form of Exposures that Cause Credit Risk due to Settlement
Risk - Non Delivery Versus Payment
IV. Faktor Pengurang Modal Berupa Eksposur di Perusahaan Anak yang Melakukan Kegiatan
Usaha Berdasarkan Prinsip Syariah (Apabila Ada)
- -
Deduction of Capital in the form of Exposure In Subsidiaries Conducting Business Activities
Based on Sharia Principles (if any)
Total Modal
3.218.759 3.636.177
Total Capital
(dalam jutaan Rupiah. kecuali dinyatakan lain | in millions of Rupiah. unless stated otherwise)
31-Des-25 Keterangan 31-Des-25 31-Des-24
31-Dec-25 Description 31-Dec-25 31-Dec-24
ASET TERTIMBANG MENURUT RISIKO RASIO KPMM
Risk Weighted Asset CAR Ratio
ATMR Risiko Kredit Rasio CET 1 (%)
15.538.067 18.44% 23.96%
RWA Credit Risk CET 1 Ratio (%)
ATMR Risiko Pasar Rasio Tier 1 (%)
93.126 18.44% 23.96%
RWA Market Risk Tier 1 Ratio (%)
ATMR Risiko Operasional Rasio Tier 2 (%)
1.050.011 0.86% 1.11%
RWA Operating Risk Tier 2 Ratio (%)
TOTAL ATMR Rasio KPMM (%)
16.681.204 19.30% 25.07%
Total RWA KPPM Ratio (%)
*) Rasio KPMM sesuai Profil Risiko (%) CET 1 Untuk Buffer (%)
9.00% 10.30% 16.11%
CAR Ratio based on Risk Profile (%) CET 1 for Buffer (%)
Laporan Tahunan 2025 Annual Report 203 PT Bank Ina Perdana Tbk
Page 206
Tabel 1.1 Pengungkapan Tagihan Bersih berdasarkan Wilayah - Bank secara Individual
Table 1.1 Disclosure of Net Receivables by Area - Bank Only
Posisi Tanggal Laporan
Position at Reporting Date
Tagihan Bersih berdasarkan Wilayah
No. Kategori Portofolio
Net Receivables by Area
Luar Jawa
Jabar Banten DKI DIY Jateng Jatim
Outside Java
(1) (2) (3) (4) (5) (6) (7) (8) (9)
1 Tagihan kepada Pemerintah - - 11.083.533 - - - -
2 Tagihan kepada Entitas Sektor Publik - - 1.479.265 - - - -
Tagihan kepada Bank Pembangunan
3 - - - - - - -
Multilateral dan Lembaga Internasional
4 Tagihan kepada Bank - - 1.588.070 - - - -
5 Tagihan berupa Covered Bond - - - - - - -
Tagihan kepada Perusahaan Efek dan
6 24.614 3.268 857.786 - 96.407 - 144.053
Lembaga Jasa Keuangan Lainnya
Tagihan berupa Surat Berharga/
7 Piutang Subordinasi. Ekuitas. dan - - - - - - -
Instrumen Modal Lainnya
8 Kredit Beragun Rumah Tinggal 1.011 51.572 21.362 - 1.323 23.111 23.233
9 Kredit Beragun Properti Komersial - - - - - - 9.655
Kredit untuk Pengadaan Tanah.
10 - - - - - - -
Pengolahan Tanah. dan Konstruksi
11 Kredit Pegawai/Pensiunan - - - - - - -
Tagihan kepada Usaha Mikro. Usaha
12 90.299 71.371 134.806 14.962 21.697 33.959 45.647
Kecil. dan Portofolio Ritel
13 Tagihan kepada Korporasi 1.212.829 883.730 6.570.234 589.594 835.947 2.200.768 1.359.667
14 Tagihan yang Telah Jatuh Tempo 10.456 14.151 20.496 14 8.930 251.342 413
15 Aset Lainnya - - 1.278.483 - - - -
Total 1.339.209 1.024.092 23.034.035 604.570 964.304 2.509.180 1.582.668
PT Bank Ina Perdana Tbk 204 Laporan Tahunan 2025 Annual Report
Page 207
Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan Tahun Sebelumnya
Position at Reporting Date of Previous Year
Tagihan Bersih berdasarkan Wilayah
Portfolio Category
Net Receivables by Area
Luar Jawa
Jabar Banten DKI DIY Jateng Jatim
Outside Java
(10) (11) (12) (13) (14) (15) (16) (2)
- - 6.320.338 - - - - Receivables on Sovereigns
- - - - - - - Receivables on Public Sector Entities
Receivables on Multilateral
- - - - - - - Development Banks and International
Institutions
8.648 - 1.418.646 - - - 729 Receivables on Banks
- - - - - - - Billing in the Form of Covered Bonds
Billing to Securities Companies and
- 16.044 528.397 - 75.589 - 165.102
Other Financial Services Institutions
Receivables on Multilateral
- - - - - - - Development Banks and International
Institutions
1.104 56.001 21.593 - 4.649 26.340 12.090 Loans Secured by Residential Property
Loans Secured by Commercial Real
- - - - - - -
Estate
Credit for Land Acquisition. Land
- - - - - - -
Processing. and Construction
- - - - - - - Employee/Retired Loans
Receivables on Micro. Small Business.
103.609 52.594 104.439 18.295 27.203 25.477 64.428
and Retail Portfolio
1.479.572 844.829 6.379.104 544.047 948.972 2.425.061 1.203.954 Receivables on Corporate
2.017 13.812 167.808 4.897 63.051 22.899 14.416 Past Due Receivables
- - 919.645 - - - - Other Assets
1.594.950 983.280 15.859.969 567.239 1.119.464 2.499.777 1.460.718 Total
Laporan Tahunan 2025 Annual Report 205 PT Bank Ina Perdana Tbk
Page 208
Tabel 1.2 Pengungkapan Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak - Bank secara Individual
Table 1.2 Disclosure of Net Receivables by Contractual Maturity - Bank Only
Posisi Tanggal Laporan
Position at Reporting Date
Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak
No. Kategori Portofolio
Net Receivables by Contractual Maturity
<=1 tahun >1 s.d. 3 tahun >3s.d. 5 tahun > 5 tahun Non
Total
<=1 year >1 s.d. 3 year >3s.d. 5 year > 5 year Contractual
(1) (2) (3) (4) (5) (6) (7) (8)
1 Tagihan kepada Pemerintah 4.934.975 16.237 1.140.000 4.992.321 - 11.083.533
2 Tagihan kepada Entitas Sektor Publik 1.233.963 224.327 20.975 - - 1.479.265
Tagihan kepada Bank Pembangunan
3 - - - - - -
Multilateral dan Lembaga Internasional
4 Tagihan kepada Bank 1.182.137 405.933 - - - 1.588.070
5 Tagihan berupa Covered Bond - - - - - -
Tagihan kepada Perusahaan Efek dan
6 656.272 344.029 111.498 14.327 - 1.126.127
Lembaga Jasa Keuangan Lainnya
Tagihan berupa Surat Berharga/Piutang
7 Subordinasi. Ekuitas. dan Instrumen - - - - - -
Modal Lainnya
8 Kredit Beragun Rumah Tinggal 1.642 9.219 10.757 99.995 - 121.612
9 Kredit Beragun Properti Komersial - - 2.305 7.350 - 9.655
Kredit untuk Pengadaan Tanah.
10 - - - - - -
Pengolahan Tanah. dan Konstruksi
11 Kredit Pegawai/Pensiunan - - - - - -
Tagihan kepada Usaha Mikro. Usaha
12 163.865 103.350 32.566 112.960 - 412.741
Kecil. dan Portofolio Ritel
13 Tagihan kepada Korporasi 8.202.809 810.295 1.984.608 2.655.057 - 13.652.769
14 Tagihan yang Telah Jatuh Tempo 117.588 50.011 14.170 124.034 - 305.803
15 Aset Lainnya - - - - 1.278.483 1.278.483
Total 16.493.251 1.963.401 3.316.880 8.006.044 1.278.483 31.058.058
PT Bank Ina Perdana Tbk 206 Laporan Tahunan 2025 Annual Report
Page 209
Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan Tahun Sebelumnya
Position at Reporting Date of Previous Year
Tagihan Bersih berdasarkan Sisa Jangka Waktu Kontrak
Portfolio Category
Net Receivables by Contractual Maturity
<=1 tahun >1 s.d. 3 tahun >3s.d. 5 tahun > 5 tahun Non
Total
<=1 year >1 s.d. 3 year >3s.d. 5 year > 5 year Contractual
(9) (10) (11) (12) (13) (14) (2)
3.603.698 29.423 137.480 1.346.730 1.203.006 6.320.338 Receivables on Sovereigns
- - - - - - Receivables on Public Sector Entities
Receivables on Multilateral
- - - - - - Development Banks and International
Institutions
82.552 176.446 729 8.648 1.159.649 1.428.023 Receivables on Banks
- - - - - - Billing in the Form of Covered Bonds
Billing to Securities Companies and
428.300 272.200 71.722 12.908 - 785.131
Other Financial Services Institutions
Receivables on Multilateral
- - - - - - Development Banks and International
Institutions
960 2.166 5.071 113.579 - 121.776 Loans Secured by Residential Property
Loans Secured by Commercial Real
- - - - - -
Estate
Credit for Land Acquisition. Land
Processing. and Construction
- - - - - - Employee/Retired Loans
Receivables on Micro. Small Business.
197.281 72.985 87.826 37.953 - 396.044
and Retail Portfolio
7.091.676 2.382.836 1.219.620 3.131.406 - 13.825.538 Receivables on Corporate
185.949 71.174 4.720 27.057 - 288.900 Past Due Receivables
- - - - 919.645 919.645 Other Assets
- - - - 3.282.301 24.085.396 Other Assets
Laporan Tahunan 2025 Annual Report 207 PT Bank Ina Perdana Tbk
Page 210
Tabel 1.3 Pengungkapan Tagihan Bersih berdasarkan Sektor Ekonomi - Bank secara Individual
Table 1.3 Disclosure of Net Receivables by Economic Sectors - Bank Only
Tagihan kepada
Kredit
Tagihan Bank Pembangunan Kredit
Beragun
Tagihan kepada Multilateral Beragun
Tagihan Rumah
kepada Entitas dan Lembaga Properti
kepada Tinggal
Pemerintah Sektor Publik Internasional Komersial
No. Sektor Ekonomi Bank Loans
Receivables Receivables Receivables on Loans
Receivables Secured
on on Public Multilateral Secured by
on Banks by
Sovereigns Sector Development Banks Commercial
Residential
Entities and International Real Estate
Property
Institutions
(1) (2) (3) (4) (5) (6) (7) (8)
Posisi Tanggal Laporan
Pertanian. Perburuan.
1 - - - - - -
dan Kehutanan
2 Perikanan - - - - - -
Pertambangan dan
3 - - - - - -
Penggalian
4 Industri Pengolahan - 15.325 - - - -
5 Listrik. Gas. dan Air - 36.232 - - - -
6 Konstruksi - 336.080 - - - -
Perdagangan Besar dan
7 - - - - - -
Eceran
Penyediaan Akomodasi
8 dan Penyediaan Makan - - - - - -
Minum
Transportasi
9 Pergudangan dan - 74.675 - - - -
Komunikasi
10 Perantara Keuangan 11.083.533 1.016.953 - 1.588.069 - -
Real Estate. Usaha
11 Persewaan. dan Jasa - - - - - -
Perusahaan
Administrasi
Pemerintahan.
12 - - - - - -
Pertahanan. dan
Jaminan Sosial Wajib
13 Jasa Pendidikan - - - - - -
Jasa Kesehatan dan
14 - - - - - -
Kegiatan Sosial
Jasa Kemasyarakatan.
15 Sosial Budaya. Hiburan. - - - - - -
dan Perorangan Lainnya
Jasa Perorangan yang
16 - - - - - -
Melayani Rumah Tangga
Badan Internasional
17 dan Badan Ekstra - - - - - -
Internasional Lainnya
Kegiatan yang Belum
18 - - - - - -
Jelas Batasannya
19 Rumah Tangga - - - - 121.612 9.655
Bukan Lapangan Usaha
20 - - - - - -
Lainnya
Total 11.083.533 1.479.265 - 1.588.069 121.612 9.655
PT Bank Ina Perdana Tbk 208 Laporan Tahunan 2025 Annual Report
Page 211
Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Tagihan kepada Tagihan
Kredit Usaha Mikro. Tagihan Tagihan kepada
Pegawai/ Usaha Kecil. dan kepada yang Telah Aset Perusahaan
Pensiunan Portofolio Ritel Korporasi Jatuh Lainnya Efek dan
TOTAL Economic Sectors
Employee/ Receivables on Receivables Tempo Other Lembaga
Retired Micro. Small on Past Due Assets Jasa
Loans Business. and Corporate Receivables Keuangan
Retail Portfolio Lainnya
(9) (10) (11) (12) (13) (2)
Position at Reporting Date
Agriculture. Hunting.
- 3.508 527.595 6.462 - - 537.565
and Forestry
- 819 115.106 - - - 115.925 Fishery
- 9.777 357.331 - - - 367.108 Mining and Quarrying
- 45.855 3.138.148 - - - 3.199.328 Manufacturing
- 194 131.023 5.287 - - 172.736 Electricity. Gas. and Water
- 29.247 1.110.392 17.776 - - 1.493.495 Construction
Wholesale and Retail
- 53.068 2.588.328 251.982 - - 2.893.378
Trading
Providence of
- 3.729 981.911 - - - 985.640 Accommodation and
Food & Beverage Services
Transportation.
- 19.302 1.538.770 20.348 - - 1.653.095 Warehousing. and
Communications
- - 67.787 - - 1.126.127 14.882.469 Financial Intermediary
Real Estate. Rental.
- 30.089 1.497.650 3.623 - - 1.531.362
and Business Services
Government
Administration. Defense.
- - - - - - -
and Compulsory Social
Security
- 1.733 205.733 - - - 207.466 Education Services
Human Health and Social
- 3.764 220.825 - - - 224.589
Work Activities
Public. Socio-Culture.
- 1.757 137.322 - - - 139.079 Entertainment. and Other
Personal Services
Individual Services for
- 437 - - - - 437
Households
International Agencies
- - - - - - - and Other International
Extra Agencies
Activities with Unclear
- - - - - - -
Boundaries
204.189 1.022.014 324 - - 1.357.794 Household
- 5.272 12.833 - 1.278.483 - 1.296.588 Non Business Field
- 412.740 13.652.768 305.802 1.278.483 1.126.127 Total
31.058.058
Laporan Tahunan 2025 Annual Report 209 PT Bank Ina Perdana Tbk
Page 212
Tagihan kepada
Bank Pembangunan
Tagihan kepada Multilateral Kredit
Tagihan kepada Entitas Sektor dan Lembaga Tagihan kepada Beragun
Pemerintah Publik Internasional Bank Rumah Tinggal
No. Sektor Ekonomi
Receivables Receivables on Receivables on Receivables Loans Secured
on Sovereigns Public Sector Multilateral on Banks by Residential
Entities Development Banks Property
and International
Institutions
(1) (2) (3) (4) (5) (6) (7)
Posisi Laporan Tahun Sebelumnya
Pertanian. Perburuan.
1 - - - - -
dan Kehutanan
2 Perikanan - - - - -
Pertambangan dan
3 - - - - -
Penggalian
4 Industri Pengolahan - - - - -
5 Listrik. Gas. dan Air - - - - -
6 Konstruksi - - - - -
Perdagangan Besar dan
7 - - - - -
Eceran
Penyediaan Akomodasi
8 dan Penyediaan Makan - - - - -
Minum
Transportasi Pergudangan
9 - - - - -
dan Komunikasi
10 Perantara Keuangan 6.320.338 - - 1.428.023 -
Real Estate. Usaha
11 Persewaan. dan Jasa - - - - -
Perusahaan
Administrasi Pemerintahan.
12 Pertahanan. dan Jaminan - - - - -
Sosial Wajib
13 Jasa Pendidikan - - - - -
Jasa Kesehatan dan
14 - - - - -
Kegiatan Sosial
Jasa Kemasyarakatan.
15 Sosial Budaya. Hiburan. - - - - -
dan Perorangan Lainnya
Jasa Perorangan yang
16 - - - - -
Melayani Rumah Tangga
Badan Internasional dan
17 Badan Ekstra Internasional - - - - -
Lainnya
Kegiatan yang Belum Jelas
18 - - - - -
Batasannya
19 Rumah Tangga - - - - 121.776
Bukan Lapangan Usaha
20 - - - - -
Lainnya
Total 6.320.338 - - 1.428.023 121.776
PT Bank Ina Perdana Tbk 210 Laporan Tahunan 2025 Annual Report
Page 213
Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Kredit Tagihan kepada
Beragun Usaha Mikro.
Kredit Tagihan Tagihan yang
Properti Usaha Kecil. dan
Pegawai/ kepada Telah Jatuh
Komersial Portofolio Ritel Aset Lainnya
Pensiunan Korporasi Tempo Economic Sectors
Loans Receivables on Other Assets
Employee/ Receivables Past Due
Secured by Micro. Small
Retired Loans on Corporate Receivables
Commercial Business. and
Real Estate Retail Portfolio
(8) (9) (10) (11) (12) (13) (2)
Position at Reporting Date of the Previous Year
Agriculture. Hunting.
- - 36.724 462.919 1.771 -
and Forestry
- - - 116.517 - - Fishery
- - 1.653 584.722 - - Mining and Quarrying
- - 53.645 3.231.392 9.871 - Manufacturing
- - 6.957 119.151 - - Electricity. Gas. and Water
- - 16.158 750.497 22.691 - Construction
Wholesale and Retail
- - 78.194 2.497.292 151.827 -
Trading
Providence of
- - 1.710 862.419 1.186 - Accommodation and Food
& Beverage Services
Transportation.
- - 12.595 441.204 31.017 - Warehousing. and
Communications
- - - 2.444.694 - - Financial Intermediary
Real Estate. Rental.
- - 22.505 1.422.372 62.384 -
and Business Services
Government
Administration. Defense.
- - - - - -
and Compulsory Social
Security
- - 1.475 217.561 - Education Services
Human Health and Social
- - 7.609 92.297 -
Work Activities
Public. Socio-Culture.
- - 9.645 192.066 - Entertainment. and Other
Personal Services
Individual Services for
- - 470 - - -
Households
International Agencies and
- - - - - - Other International Extra
Agencies
Activities with Unclear
- - - - - -
Boundaries
- - 139.381 368.954 8.116 - Household
- - 7.325 21.481 37 - Non Business Field
- - 396.863 13.825.538 294.187 - Total
Laporan Tahunan 2025 Annual Report 211 PT Bank Ina Perdana Tbk
Page 214
Tabel 1.4 Pengungkapan Tagihan dan Pencadangan berdasarkan Wilayah - Bank secara Individual
Table 1.4 Disclosure of Receivables and Provisioning based on Area - Bank Only
Posisi Tanggal Laporan
Position at Reporting Date
Wilayah
Area
No. Keterangan
Luar
Jawa
Jabar Banten DKI DIY Jateng Jatim Total
Outside
Java
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1 Tagihan 1.339.208 1.024.092 23.034.035 604.571 964.303 2.509.181 1.582.669 31.058.059
Tagihan yang Mengalami Penurunan
2 33.225 24.773 29.435 60 9.734 349.952 8.273 455.452
Nilai (Impaired)
a. Belum Jatuh Tempo 32.529 46 22.587 33 9.720 66.506 151 131.573
b. Sudah Jatuh Tempo 696 24.727 6.848 27 14 283.446 8.122 323.880
Cadangan Kerugian Penurunan
3 5.512 10.579 90.949 4.712 31.364 103.119 6.807 253.043
Nilai - Individual
Cadangan Kerugian Penurunan
4 36.608 8.900 51.535 5.256 9.465 21.089 19.476 152.330
Nilai - Kolektif
5 Tagihan yang Dihapus Buku 38.852 1.006 317.189 12.989 79.613 29.915 21.002 500.566
Tabel 1.5 Pengungkapan Tagihan dan Pencadangan berdasarkan Sektor Ekonomi - Bank secara Individual
Table 1.5 Disclosure of Receivables and Provisioning based on Area - Bank Only
Tagihan yang Mengalami Penurunan Nilai
Impaired Receivables
Tagihan
No. Sektor Ekonomi
Receivables Belum Jatuh Tempo Sudah Jatuh Tempo
Non Past Due Past Due
(1) (2) (3) (4) (5)
Posisi Tanggal Laporan
1 Pertanian. Perburuan. dan Kehutanan 537.565 27.702 468
2 Perikanan 115.925 - -
3 Pertambangan dan Penggalian 367.108 - -
4 Industri Pengolahan 3.199.328 - 5.571
5 Listrik. Gas. dan Air 172.737 - 13.411
6 Konstruksi 1.493.495 9.716 11.306
7 Perdagangan Besar dan Eceran 2.893.378 67.128 286.489
Penyediaan Akomodasi dan Penyediaan
8 985.640 - -
Makan Minum
Transportasi Pergudangan
9 1.653.095 22.416 6.475
dan Komunikasi
10 Perantara Keuangan 14.882.469 - -
Real Estate. Usaha Persewaan. dan Jasa
11 1.531.362 3.943 -
Perusahaan
Administrasi Pemerintahan. Pertahanan. dan
12 - - -
Jaminan Sosial Wajib
13 Jasa Pendidikan 207.466 - -
14 Jasa Kesehatan dan Kegiatan Sosial 224.589 - -
Jasa Kemasyarakatan. Sosial Budaya. Hiburan.
15 139.079 - -
dan Perorangan Lainnya
Jasa Perorangan yang Melayani Rumah
16 437 - -
Tangga
Badan Internasional dan Badan Ekstra
17 - - -
Internasional Lainnya
PT Bank Ina Perdana Tbk 212 Laporan Tahunan 2025 Annual Report
Page 215
Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Laporan Tahun Sebelumnya
Position at Reporting Date of the Previous Year
Wilayah
Area
Description
Luar
Jawa
Jabar Banten DKI DIY Jateng Jatim Total
Outside
Java
(3) (4) (5) (6) (7) (8) (9) (10) (2)
1.594.950 983.280 15.859.969 567.239 1.119.464 2.499.777 1.460.718 24.085.396 Receivables
2.017 13.812 167.808 4.897 63.051 22.899 14.416 288.900 Impaired Receivables
1.991 633 21.217 3.707 63.050 266 14.367 105.232 Non Past Due
26 13.179 146.591 1.189 1 22.633 49 183.668 Past Due
Individual Allowance for Impairment
7.519 9.782 126.723 237 26.570 16.310 5.041 192.182
Losses-Individual
Allowance for Impairment
9.260 27.869 30.238 9.781 7.418 18.489 16.278 119.332
Losses - Collective
10.417 38.329 22.417 7.737 34.934 31.409 161.392 306.633 Written-Off Receivables
(dalam jutaan Rupiah / in millions of Rupiah)
Cadangan Kerugian Cadangan Kerugian
Penurunan Nilai (CKPN) Penurunan Nilai (CKPN) Tagihan yang
Individual Kolektif Dihapus Buku Economic Sectors
Allowance for Impairment Allowance for Impairment Written-Off Receivables
Losses - Individual Losses - Collective
(6) (7) (8) (2)
Position at Reporting Date
- 26.574 4.282 Agriculture. Hunting. and Forestry
11.037 808 - Fishery
25.659 2.764 99.902 Mining and Quarrying
41.920 27.087 18.025 Manufacturing
8.123 857 - Electricity. Gas. and Water
23.628 11.301 29.102 Construction
98.731 26.791 189.016 Wholesale and Retail Trading
Providence of Accommodation and Food &
1.102 9.082 7.125
Beverage Services
Transportation. Warehousing.
21.714 13.213 85.912
and Communications
- 9.010 - Financial Intermediary
4.450 10.311 49.872 Real Estate. Rental. and Business Services
Government Administration. Defence.
- - -
and Compulsory Social Security
11.946 613 - Education Services
- 2.119 - Human Health and Social Work Activities
Public. Socio-Culture. Entertainment.
- 1.311 -
and Other Personal Services
- 8 - Individual Services for Households
International Agencies and Other
- - -
International Extra Agencies
Laporan Tahunan 2025 Annual Report 213 PT Bank Ina Perdana Tbk
Page 216
Tagihan yang Mengalami Penurunan Nilai
Impaired Receivables
Tagihan
No. Sektor Ekonomi
Receivables Belum Jatuh Tempo Sudah Jatuh Tempo
Non Past Due Past Due
(1) (2) (3) (4) (5)
18 Kegiatan yang Belum Jelas Batasannya - - -
19 Rumah Tangga 1.357.795 668 159
20 Bukan Lapangan Usaha 1.296.588 - -
Total 31.058.058 131.573 323.880
Posisi Tanggal Laporan Tahun Sebelumnya
1 Pertanian. Perburuan. dan Kehutanan 501.413 1.771 -
2 Perikanan 117.336 - -
3 Pertambangan dan Penggalian 586.375 - -
4 Industri Pengolahan 3.294.908 791 9.080
5 Listrik. Gas. dan Air 131.395 - -
6 Konstruksi 789.346 - 22.691
7 Perdagangan Besar dan Eceran 2.727.313 74.402 77.425
Penyediaan Akomodasi dan Penyediaan
8 865.316 - 1.186
Makan Minum
Transportasi. Pergudangan
9 484.816 27.977 3.041
dan Komunikasi
10 Perantara Keuangan 10.193.055 - -
Real Estate. Usaha Persewaan. dan Jasa
11 1.507.261 - 62.384
Perusahaan
Administrasi Pemerintahan. Pertahanan. dan
12 - - -
Jaminan Sosial Wajib
13 Jasa Pendidikan 219.036 - -
14 Jasa Kesehatan dan Kegiatan Sosial 99.905 - -
Jasa Kemasyarakatan. Sosial Budaya. Hiburan.
15 201.711 - -
dan Perorangan Lainnya
Jasa Perorangan yang Melayani Rumah
16 470 - -
Tangga
Badan Internasional dan Badan Ekstra
17 - - -
Internasional Lainnya
18 Kegiatan yang Belum Jelas Batasannya - - -
19 Rumah Tangga 638.226 292 7.824
20 Bukan Lapangan Usaha 28.844 - 37
22.386.726 105.232 183.668
Total 22.380.619 105.232 183.668
PT Bank Ina Perdana Tbk 214 Laporan Tahunan 2025 Annual Report
Page 217
Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Cadangan Kerugian Cadangan Kerugian
Penurunan Nilai (CKPN) Penurunan Nilai (CKPN) Tagihan yang
Individual Kolektif Dihapus Buku Economic Sectors
Allowance for Impairment Allowance for Impairment Written-Off Receivables
Losses - Individual Losses - Collective
(6) (7) (8) (2)
- - - Activities with Unclear Boundaries
4.732 10.453 17.329 Household
- 28 0 Non Business Field
253.043 152.330 500.566 Total
- 6.475 - Agriculture. Hunting. and Forestry
- 963 - Fishery
- 3.650 104.119 Mining and Quarrying
17.069 36.035 - Manufacturing
- 888 - Electricity. Gas. and Water
8.192 5.266 531 Construction
90.567 25.449 - Wholesale and Retail Trading
Providence of Accommodation and Food &
- 15.317 99
Beverage Services
Transportation. Warehousing.
54.839 2.716 201.036
and Communications
- 5.053 - Financial Intermediary
21.087 8.648 - Real Estate. Rental. and Business Services
Government Administration. Defence.
- 1 -
and Compulsory Social Security
1.632 1.632 - Education Services
743 743 - Human Health and Social Work Activities
Public. Socio-Culture. Entertainment.
1.425 1.425 -
and Other Personal Services
6 6 - Individual Services for Households
International Agencies and Other
- - -
International Extra Agencies
- - - Activities with Unclear Boundaries
4.915 4.915 848 Household
153 153 - Non Business Field
200.627 119.333 306.633
200.627 119.333 306.633 Total
Laporan Tahunan 2025 Annual Report 215 PT Bank Ina Perdana Tbk
Page 218
Tabel 1.6 Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan Nilai - Bank secara Individual
Table 1.6 Movement of Allowance for Impairment Losses Disclosure - Bank Only
Posisi Tanggal Laporan
No. Keterangan Position at Reporting Date
Stage 1 Stage 2 Stage 3 Total
(1) (2) (3) (4) (4) (5)
1 Saldo Awal CKPN 99.683 29.211 182.620 311.514
2 Pengalihan 79.735 23.249 208.530 311.514
3 Pengukuran Kembali Bersih Penyisihan Kerugian 34.256 116.144 599.959 750.359
4 Aset Keuangan Baru yang diterbitkan atau dibeli 35.667 1.283 4 36.954
5 Aset Keuangan yang Dihentikan Pengakuannya (33.010) (3.512) (158.242) (194.764)
6 Total Penambahan 36.913 113.915 441.721 592.549
7 Aset Keuangan yang Dihapusbukukan - - (500.566) (500.566)
Penerimaan Kembali Kredit yang Telah
8 - - - -
Dihapusbukukan
9 Selisih kurs dan perubahan lainnya 1.876 - - 1.876
Saldo Akhir CKPN 118.524 137.164 149.685 405.373
PT Bank Ina Perdana Tbk 216 Laporan Tahunan 2025 Annual Report
Page 219
Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan Tahun Sebelumnya
Position at Reporting Date of the Previous Year Description
Stage 1 Stage 2 Stage 3 Total
(6) (7) (8) (9) (10)
Beginning Balance - Allowance for
59.144 43.384 232.701 335.229
Impairment Losses
(1.954) (18.486) 20.440 - Movement
7.420 10.093 234.004 251.517 Net Remeasurement of Loss Allowance
56.274 8.607 93.706 158.587 New Financial Assets Issued or Purchased
(20.735) (14.387) (186.546) (221.668) Derecognized Financial Assets
42.959 4.313 141.164 188.436 Total Additions
- - (5.854) (5.854) Written Off Financial Assets
- (211.685) (211.685) Recoveries from Written Off Loans
Foreign Exchange and Other
(466) - - (466)
Movements
99.683 29.211 182.620 311.514 Ending Balance of Allowance for Impairment Losses
Laporan Tahunan 2025 Annual Report 217 PT Bank Ina Perdana Tbk
Page 220
Tabel 2 Pengungkapan Tagihan Bersih berdasarkan Kategori Portofolio dan Skala Peringkat - Bank secara Individual
Table 2 Disclosure of Net Receivables by Portfolio and Rating Category - Bank Only
Posisi Tanggal Laporan
Position at Reporting Date
Tagihan Bersih
Net Receivables
Lembaga
Peringkat Jangka Panjang
Pemeringkat
Long Term Rating
Rating Agency
BBB+ s.d. BB+ s.d.
A+ s.d.
Standart and AA+ s.d. AA- BBB- BB- B+ s.d. B-
AAA A-
Pour’s AA+ to AA- BBB+ to BB+ to B+ to B-
A+ to A-
BBB- BB-
BBB+ s.d. BB+ s.d.
A+ s.d.
AA+ s.d. AA- BBB- BB- B+ s.d. B-
Fitch Rating AAA A-
AA+ to AA- BBB+ to BB+ to B+ to B-
A+ to A-
BBB- BB-
Baa1 s.d. Ba1 s.d.
Aa1 s.d.
No. Kategori Portofolio Aa1 s.d. Aa3 Baa3 Ba3 B1 s.d. B3
Moody’s Aaa A3
Aa1 to Aa3 Baa1 to Ba1 to B1 to B3
Aa1 to A3
Baa3 Ba3
A+(idn) BBB+(idn) BB+(idn)
AA+(idn) s.d. s.d. s.d. BBB- s.d. BB- B+(idn) s.d.
PT Fitch Ratings AA-(idn) A-(idn) (idn) (idn) B-(idn)
AAA(idn)
Indonesia AA+(idn) to A+(idn) BBB+(idn) BB+(idn) B+(idn) to
AA-(idn) to to BBB- to BB- B-(idn)
A-(idn) (idn) (idn)
[idr]BBB+ [idr]BB+
[idr]A+
[idr]AA+ s.d. s.d. [idr] s.d. [idr] [idr]B+ s.d.
s.d. [idr]
PT ICRA [idr]AA- BBB- BB- [idr]B-
[Idr]AAA A-
Indonesia [idr]AA+ to [idr]BBB+ [idr]BB+ [idr]B+ to
[idr]A+
[idr]AA- to [idr] to [idr] [idr]B-
to [idr]A-
BBB- BB-
idAA+ s.d. idA+ s.d. id BBB+ id BB+ id B+ s.d.
PT Pemeringkat idAA- idA- s.d. id BBB- s.d. id BB- id B-
idAAA
Efek Indonesia idAA+ to idA+ s.d id BBB+ to id BB+ to id B+ to
idAA- idA- id BBB- id BB- id B-
(1) (2) (3) (4) (5) (6) (7) (8) (9)
1 Tagihan kepada Pemerintah - - - - 6.148.558 - -
2 Tagihan kepada Sektor Publik - 1.124.848 55.151 174.021 - - -
Tagihan kepada Bank Pembangunan
3 Multilateral dan Lembaga - - - - - - -
Internasional
4 Tagihan kepada Bank - 571.577 - - - - -
5 Tagihan berupa Covered Bond - - - - - - -
Tagihan kepada Perusahaan Efek dan
6 - - - - - - -
Lembaga Jasa Keuangan Lainnya
Tagihan berupa Surat Berharga/
7 Piutang Subordinasi. Ekuitas. dan - - - - - - -
Instrumen Modal Lainnya
8 Kredit Beragunan Rumah Tinggal - - - - - - -
9 Kredit Beragun Properti Komersial - - - - - - -
Kredit untuk Pengadaan Tanah.
10 - - - - - - -
Pengolahan Tanah. dan Konstruksi
11 Kredit Pegawai/Pensiunan - - - - - - -
Tagihan kepada Usaha Mikro. Usaha
12 - - - - - - -
Kecil. dan Portofolio Ritel
PT Bank Ina Perdana Tbk 218 Laporan Tahunan 2025 Annual Report
Page 221
Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan
Position at Reporting Date
Tagihan Bersih
Net Receivables
Peringkat
Jangka Panjang Peringkat Jangka Pendek
Long Term Short Term Rating
Rating
Kurang dari
Kurang dari B- A-1 A-2 A-3 A-3
Lower than B- A-1 A-2 A-3 Lower than
A-3
Kurang dari
Kurang dari B- F1+ s.d. F1 F2 F3 F3
Lower than B- F1+ to F1 F2 F3 Lower than
F3
Kurang dari
Kurang dari B3 P-1 P-2 P-3 P-3 Portfolio Category
Lower than B3 P-1 P-2 P-3 Lower than
P-3 Tanpa
Peringkat Total
No Rating
Kurang dari F1+(idn) Kurang dari
B-(idn) s.d. F1(idn) F2(idn) F2(idn) F3(idn)
Lower than F1+(idn) to F2(idn) F2(idn) Lower than
B-(idn) F1(idn) F3(idn)
[idr]A2+ [idr]A3+
Kurang dari [idr]A1+ Kurang dari
s.d. [Idr] s.d. [Idr]
[idr]B- s.d. [Idr]A1 [Idr]A3
A2 A3
Lower than [idr]A1+ to Lower than
[idr]A2+ [idr]A3+
[idr]B- [Idr]A1 [Idr]A3
to [Idr]A2 to [Idr]A3
idA3 s.d. Kurang dari
Kurang dari d B- idA1 idA2 id A4 idA4
Lower than d B- idA1 idA2 idA3 to id Lower than
A4 idA4
(10) (11) (12) (13) (14) (15) (16) (2)
- - - - - 4.934.975 11.083.533 Receivables on Sovereigns
125.245 - - - - - 1.479.265 Receivables on Public Sector Entities
Receivables on Multilateral
- - - - - - - Development Banks and International
Institutions
- 306.236 - - - 710.257 1.588.070 Receivables on Banks
- - - - - - - Billing in the Form of Covered Bonds
Billing to Securities Companies and
- - - - - 1.126.127 1.126.127
Other Financial Services Institutions
Receivables on Multilateral
- - - - - - - Development Banks
and International Institutions
Loans Secured by Residential
- - - - - 121.612 121.612
Property
Loans Secured by Commercial
- - - - - 9.655 9.655
Real Estate
Credit for Land Acquisition. Land
- - - - - -
Processing. and Construction
- - - - - - - Employee/Retired Loans
Receivables on Micro. Small
- - - - - 412.741 412.741
Business. and Retail Portfolio
Laporan Tahunan 2025 Annual Report 219 PT Bank Ina Perdana Tbk
Page 222
Posisi Tanggal Laporan
Position at Reporting Date
Tagihan Bersih
Net Receivables
Lembaga
Peringkat Jangka Panjang
Pemeringkat
Long Term Rating
Rating Agency
BBB+ s.d. BB+ s.d.
A+ s.d.
Standart and AA+ s.d. AA- BBB- BB- B+ s.d. B-
AAA A-
Pour’s AA+ to AA- BBB+ to BB+ to B+ to B-
A+ to A-
BBB- BB-
BBB+ s.d. BB+ s.d.
A+ s.d.
AA+ s.d. AA- BBB- BB- B+ s.d. B-
Fitch Rating AAA A-
AA+ to AA- BBB+ to BB+ to B+ to B-
A+ to A-
BBB- BB-
Baa1 s.d. Ba1 s.d.
Aa1 s.d.
No. Kategori Portofolio Aa1 s.d. Aa3 Baa3 Ba3 B1 s.d. B3
Moody’s Aaa A3
Aa1 to Aa3 Baa1 to Ba1 to B1 to B3
Aa1 to A3
Baa3 Ba3
A+(idn) BBB+(idn) BB+(idn)
AA+(idn) s.d. s.d. s.d. BBB- s.d. BB- B+(idn) s.d.
PT Fitch Ratings AA-(idn) A-(idn) (idn) (idn) B-(idn)
AAA(idn)
Indonesia AA+(idn) to A+(idn) BBB+(idn) BB+(idn) B+(idn) to
AA-(idn) to to BBB- to BB- B-(idn)
A-(idn) (idn) (idn)
[idr]BBB+ [idr]BB+
[idr]A+
[idr]AA+ s.d. s.d. [idr] s.d. [idr] [idr]B+ s.d.
s.d. [idr]
PT ICRA [idr]AA- BBB- BB- [idr]B-
[Idr]AAA A-
Indonesia [idr]AA+ to [idr]BBB+ [idr]BB+ [idr]B+ to
[idr]A+
[idr]AA- to [idr] to [idr] [idr]B-
to [idr]A-
BBB- BB-
idAA+ s.d. idA+ s.d. id BBB+ id BB+ id B+ s.d.
PT Pemeringkat idAA- idA- s.d. id BBB- s.d. id BB- id B-
idAAA
Efek Indonesia idAA+ to idA+ s.d id BBB+ to id BB+ to id B+ to
idAA- idA- id BBB- id BB- id B-
(1) (2) (3) (4) (5) (6) (7) (8) (9)
13 Tagihan kepada Korporasi - 67.787 88.768 130.539 - - -
14 Tagihan yang Telah Jatuh Tempo - - - - - - -
15 Aset Lainnya - - - - - - -
- - - - - -
Total - 1.764.212 143.919 304.560 6.148.558 - -
PT Bank Ina Perdana Tbk 220 Laporan Tahunan 2025 Annual Report
Page 223
Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan
Position at Reporting Date
Tagihan Bersih
Net Receivables
Peringkat
Jangka Panjang Peringkat Jangka Pendek
Long Term Short Term Rating
Rating
Kurang dari
Kurang dari B- A-1 A-2 A-3 A-3
Lower than B- A-1 A-2 A-3 Lower than
A-3
Kurang dari
Kurang dari B- F1+ s.d. F1 F2 F3 F3
Lower than B- F1+ to F1 F2 F3 Lower than
F3
Kurang dari
Kurang dari B3 P-1 P-2 P-3 P-3 Portfolio Category
Lower than B3 P-1 P-2 P-3 Lower than
P-3 Tanpa
Peringkat Total
No Rating
Kurang dari F1+(idn) Kurang dari
B-(idn) s.d. F1(idn) F2(idn) F2(idn) F3(idn)
Lower than F1+(idn) to F2(idn) F2(idn) Lower than
B-(idn) F1(idn) F3(idn)
[idr]A2+ [idr]A3+
Kurang dari [idr]A1+ Kurang dari
s.d. [Idr] s.d. [Idr]
[idr]B- s.d. [Idr]A1 [Idr]A3
A2 A3
Lower than [idr]A1+ to Lower than
[idr]A2+ [idr]A3+
[idr]B- [Idr]A1 [Idr]A3
to [Idr]A2 to [Idr]A3
idA3 s.d. Kurang dari
Kurang dari d B- idA1 idA2 id A4 idA4
Lower than d B- idA1 idA2 idA3 to id Lower than
A4 idA4
(10) (11) (12) (13) (14) (15) (16) (2)
- - - - - 13.365.674 13.652.769 Receivables on Corporate
- - - - - 305.803 305.803 Past Due Receivables
- - - - - 1.278.483 1.278.483 Other Assets
- - - - - -
125.245 306.236 - - - 22.265.328 31.058.059 Total
Laporan Tahunan 2025 Annual Report 221 PT Bank Ina Perdana Tbk
Page 224
Posisi Tanggal Laporan
Position at Reporting Date
Tagihan Bersih
Net Receivables
Lembaga
Peringkat Jangka Panjang
Pemeringkat
Long Term Rating
Rating Agency
BBB+ s.d. BB+ s.d.
A+ s.d.
Standart and AA+ s.d. AA- BBB- BB- B+ s.d. B-
AAA A-
Pour’s AA+ to AA- BBB+ to BB+ to B+ to B-
A+ to A-
BBB- BB-
BBB+ s.d. BB+ s.d.
A+ s.d.
AA+ s.d. AA- BBB- BB- B+ s.d. B-
Fitch Rating AAA A-
AA+ to AA- BBB+ to BB+ to B+ to B-
A+ to A-
BBB- BB-
Baa1 s.d. Ba1 s.d.
Aa1 s.d.
No. Kategori Portofolio Aa1 s.d. Aa3 Baa3 Ba3 B1 s.d. B3
Moody’s Aaa A3
Aa1 to Aa3 Baa1 to Ba1 to B1 to B3
Aa1 to A3
Baa3 Ba3
A+(idn) BBB+(idn) BB+(idn)
AA+(idn) s.d. s.d. s.d. BBB- s.d. BB- B+(idn) s.d.
PT Fitch Ratings AA-(idn) A-(idn) (idn) (idn) B-(idn)
AAA(idn)
Indonesia AA+(idn) to A+(idn) BBB+(idn) BB+(idn) B+(idn) to
AA-(idn) to to BBB- to BB- B-(idn)
A-(idn) (idn) (idn)
[idr]BBB+ [idr]BB+
[idr]A+
[idr]AA+ s.d. s.d. [idr] s.d. [idr] [idr]B+ s.d.
s.d. [idr]
PT ICRA [idr]AA- BBB- BB- [idr]B-
[Idr]AAA A-
Indonesia [idr]AA+ to [idr]BBB+ [idr]BB+ [idr]B+ to
[idr]A+ to
[idr]AA- to [idr] to [idr] [idr]B-
[idr]A-
BBB- BB-
idAA+ s.d. idA+ s.d. id BBB+ id BB+ id B+ s.d.
PT Pemeringkat idAA- idA- s.d. id BBB- s.d. id BB- id B-
idAAA
Efek Indonesia idAA+ to idA+ s.d id BBB+ to id BB+ to id B+ to
idAA- idA- id BBB- id BB- id B-
(1) (2) (3) (4) (5) (6) (7) (8) (9)
1 Tagihan kepada Pemerintah - - - - - -
2 Tagihan kepada Sektor Publik - - - - - -
Tagihan kepada Bank Pembangunan
3 Multilateral dan Lembaga - - - - - -
Internasional
4 Tagihan kepada Bank - 249.749 - - - -
5 Tagihan berupa Covered Bond - - - - - -
Tagihan kepada Perusahaan Efek dan
6 - - - - - -
Lembaga Jasa Keuangan Lainnya
Tagihan berupa Surat Berharga/
7 Piutang Subordinasi. Ekuitas. dan - - - - - -
Instrumen Modal Lainnya
8 Kredit Beragunan Rumah Tinggal - - - - - -
9 Kredit Beragun Properti Komersial - - - - - -
Kredit untuk Pengadaan Tanah.
10 - - - - - -
Pengolahan Tanah. dan Konstruksi
11 Kredit Pegawai/Pensiunan - - - - - -
Tagihan kepada Usaha Mikro. Usaha
12 - - - - - -
Kecil. dan Portofolio Ritel
13 Tagihan kepada Korporasi 1.841.618 - 403.828 - - -
14 Tagihan yang Telah Jatuh Tempo - - - - - -
15 Aset Lainnya - - - - - -
Total 184.1618 249.749 403.828 - - -
PT Bank Ina Perdana Tbk 222 Laporan Tahunan 2025 Annual Report
Page 225
Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan
Position at Reporting Date
Tagihan Bersih
Net Receivables
Peringkat
Jangka Panjang Peringkat Jangka Pendek
Long Term Short Term Rating
Rating
Kurang dari
Kurang dari B- A-1 A-2 A-3 A-3
Lower than B- A-1 A-2 A-3 Lower than
A-3
Kurang dari
Kurang dari B- F1+ s.d. F1 F2 F3 F3
Lower than B- F1+ to F1 F2 F3 Lower than
F3
Kurang dari
Kurang dari B3 P-1 P-2 P-3 P-3 Portfolio Category
Lower than B3 P-1 P-2 P-3 Lower than
P-3 Tanpa
Peringkat Total
No Rating
Kurang dari F1+(idn) Kurang dari
B-(idn) s.d. F1(idn) F2(idn) F2(idn) F3(idn)
Lower than F1+(idn) to F2(idn) F2(idn) Lower than
B-(idn) F1(idn) F3(idn)
[idr]A2+ [idr]A3+
Kurang dari [idr]A1+ Kurang dari
s.d. [Idr] s.d. [Idr]
[idr]B- s.d. [Idr]A1 [Idr]A3
A2 A3
Lower than [idr]A1+ to Lower than
[idr]A2+ [idr]A3+
[idr]B- [Idr]A1 [Idr]A3
to [Idr]A2 to [Idr]A3
idA3 s.d. Kurang dari
Kurang dari d B- idA1 idA2 id A4 idA4
Lower than d B- idA1 idA2 idA3 to id Lower than
A4 idA4
(10) (11) (12) (13) (14) (15) (16) (2)
- - - - - 6.320.338 6.320.338 Receivables on Sovereigns
- - - - - - - Receivables on Public Sector Entities
Receivables on Multilateral
- - - - - - - Development Banks and International
Institutions
- - - - - 1.178.273 1.428.022 Receivables on Banks
- - - - - - - Billing in the Form of Covered Bonds
Billing to Securities Companies and
- - - - - 785.131 785.131
Other Financial Services Institutions
Receivables on Multilateral
- - - - - - - Development Banks
and International Institutions
Loans Secured by Residential
- - - - - 121.777 121.777
Property
Loans Secured by Commercial
- - - - - - -
Real Estate
Credit for Land Acquisition. Land
- - - - - - -
Processing. and Construction
- - - - - - - Employee/Retired Loans
Receivables on Micro. Small
- - - - - 396.044 396.044
Business. and Retail Portfolio
150.555 - - - - 11.429.537 13.825.538 Receivables on Corporate
- - - - - 288.900 288.900 Past Due Receivables
- - - - - 919.645 919.645 Other Assets
150555 - - - - 21.439.645 24.085.395 Total
Laporan Tahunan 2025 Annual Report 223 PT Bank Ina Perdana Tbk
Page 226
Tabel 3.1 Pengungkapan Tagihan Bersih berdasarkan Bobot Risiko setelah memperhitungkan Dampak Mitigasi
Risiko Kredit - Bank secara Individual
Table 3.1 Disclosure of Net Receivables by Risk Weight after Credit Risk Mitigation - Bank Only
Posisi Tanggal Laporan
Position at Reporting Date
Tagihan Bersih setelah Mempertimbangkan
Dampak Mitigasi Risiko Kredit
No. Ketegori Portofolio
Net Receivables after Considering the Impact of
Credit Risk Mitigation
0% 10% 15% 20% 25% 30% 35% 40%
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
A Eksposur Neraca
1 Tagihan Kepada Pemerintah 10.388.801 - - - - - - -
2 Tagihan Kepada Sektor Publik - - - 1.179.999 - - - -
Tagihan kepada Bank Pembangunan
3 Multilateral dan - - - - - - - -
Lembaga Internasional
4 Tagihan kepada Bank - - - 1.588.069 - - - -
5 Tagihan Berupa Covered Bond - - - - - - -
Tagihan kepada Perusahaan Efek dan
6 Lembaga Jasa 100.013 - - - - - - 951.493
Keuangan Lainnya
Tagihan berupa Surat Berharga/Piutang
7 Subordinasi. Ekuitas. dan Instrumen - - - - - - - -
Modal Lainnya
8 Kredit Beraguna Rumah Tinggal - - - 39.711 54.897 20.279 - 4.030
9 Kredit Beragun Properti Komersial - - - - - - - -
Kredit Pengadaan Tanah. Pengolahan
10 - - - - - - - -
Tanah. dan Konstruksi
11 Kredit Pegawai/Pensiunan - - - - - - - -
Tagihan kepada Usaha Mikro. Usaha
12 9.535 - - 15.446 - - - -
Kecil. dan Portofolio Ritel
13 Tagihan kepada Korporasi 1.010.302 - - 156.555 - - - -
14 Tagihan yang Telah Jatuh Tempo - - - - - - - -
15 Aset Lainnya 159.428 - - - - - - -
Total Eksposur Neraca 11.668.079 - - 2.979.780 54.897 20.279 - 955.523
B Eksposur Kewajiban Komitmen/Kontijensi pada Transaksi Rekening Administratif
1 Tagihan Kepada Pemerintah - - - - - - - -
2 Tagihan Kepada Sektor Publik - - - - - - - -
Tagihan kepada Bank Pembangunan
3 - - - - - - - -
Multilateral dan Lembaga Internasional
4 Tagihan kepada Bank - - - - - - - -
5 Tagihan Berupa Covered Bond - - - - - - - -
Tagihan kepada Perusahaan Efek dan
6 - - - - - - - 74.621
Lembaga Jasa Keuangan Lainnya
7 Kredit Beraguna Rumah Tinggal - - - - 24 - - -
8 Kredit Beragun Properti Komersial - - - - - - - -
Kredit Pengadaan Tanah. Pengolahan
9 - - - - - - - -
Tanah. dan Konstruksi
10 Kredit Pegawai/Pensiunan - - - - - - - -
Tagihan kepada Usaha Mikro. Usaha
11 - - - - - - - -
Kecil. dan Portofolio Ritel
PT Bank Ina Perdana Tbk 224 Laporan Tahunan 2025 Annual Report
Page 227
Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan
Position at Reporting Date
Tagihan Bersih setelah Mempertimbangkan Beban
Dampak Mitigasi Risiko Kredit ATMR Modal
Portfolio Category
Net Receivables after Considering the Impact of RWA Capital
Credit Risk Mitigation Charge
Lainnya
45% 50% 75% 100% 150%
Others
(11) (12) (13) (14) (15) (16) (17) (18) (2)
Balance Sheet Exposures
- - - - - - - - Receivables on Sovereigns
- 174.021 - - 125.246 - 510.879 40.870 Receivables on Public Sector Entities
Receivables on Multilateral Development Banks
- - - - - - - -
and International Institutions
- - - - - - 317.614 25.409 Receivables on Banks
- - - - - - - - Billing in the Form of Covered Bonds
Billing to Securities Companies and Other
- - - - - - 380.597 30.448
Financial Services Institutions
Receivables on Multilateral Development Banks
- - - - - - - -
and International Institutions
- 2.671 - - - - 30.698 2.456 Loans Secured by Residential Property
- - 3.526 6.130 - - 9.211 737 Loans Secured by Commercial Real Estate
Credit for Land Acquisition. Land Processing.
- - - - - - - -
and Construction
- - - - - - - - Employee/Retired Loans
Receivables on Micro. Small Business & Retail
- - 384.881 - - - 291.750 23.340
Portfolio
- 130.539 - - - 12.241.785 979.343 Receivables on Corporate
12.145.204
- 26.306 - 55.138 224.323 - 404.776 32.382 Past Due Receivables
- - 719.711 399.344 1.318.727 105.498 Other Assets
- 333.537 388.407 12.926.183 748.913 - 15.506.036 1.240.483 Total Balance Sheet Exposure
Off Balance Sheet Commitment/Contigency Receivables Exposures
- - - - - - - - Receivables on Sovereigns
- - - - - - - - Receivables on Public Sector Entities
Receivables on Multilateral Development Banks
- - - - - - - -
and International Institutions
- - - - - - - - Receivables on Banks
- - - - - - - - Billing in the Form of Covered Bonds
Billing to Securities Companies and Other
- - - - - - 29.848 2.388
Financial Services Institutions
- - - - - - 6 0 Loans Secured by Residential Property
- - - - - - - - Loans Secured by Commercial Real Estate
Credit for Land Acquisition. Land Processing.
- - - - - - - -
and Construction
- - - - - - - - Employee/Retired Loans
Receivables on Micro. Small Business.
- - 2.879 - - - 2.159 173
and Retail Portfolio
Laporan Tahunan 2025 Annual Report 225 PT Bank Ina Perdana Tbk
Page 228
Posisi Tanggal Laporan
Position at Reporting Date
Tagihan Bersih setelah Mempertimbangkan
Dampak Mitigasi Risiko Kredit
No. Ketegori Portofolio
Net Receivables after Considering the Impact of
Credit Risk Mitigation
0% 10% 15% 20% 25% 30% 35% 40%
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
12 Tagihan kepada Korporasi 210.169 - - - - - - -
13 Tagihan yang Telah Jatuh Tempo - - - - - - - -
14 Aset Lainnya - - - - - - - -
Total Eksposur TRA 210.169 - - - 24 - - 74.621
C. Eksposur akibat Kegagalan Pihak Lawan (Counterparty Credit Risk)
1 Tagihan kepada Pemerintah 694.732 - - - - - - -
2 Tagihan kepada Sektor Publik - - - - - - - -
Tagihan kepada Bank Pembangunan
3 - - - - - - - -
Multilateral dan Lembaga Internasional
4 Tagihan kepada Bank - - - - - - - -
Tagihan kepada Perusahaan Efek dan
5 Lembaga Jasa - - - - - - - -
Keuangan Lainnya
Tagihan kepada Usaha Mikro. Usaha
6 Kecil. - - - - - - - -
dan Portofolio Ritel
7 Tagihan kepada Korporasi - - - - - - - -
8 Aset Lainnya - - - - - - - -
Total Eksposur Counterparty Credit Risk 694.732 - - - - - - -
Posisi Tanggal Laporan
Position at Reporting Date
Tagihan Bersih setelah Mempertimbangkan
Dampak Mitigasi Risiko Kredit
No. Ketegori Portofolio
Net Receivables after Considering the Impact of
Credit Risk Mitigation
0% 10% 15% 20% 25% 30% 35% 40%
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
A Eksposur Neraca
1 Tagihan kepada Pemerintah 6.320.338 - - - - - - -
2 Tagihan kepada Sektor Publik - - - - - - - -
Tagihan kepada Bank Pembangunan Multilateral dan
3 - - - - - - - -
Lembaga Internasional
4 Tagihan kepada Bank - - - 1.418.646 - - - 9.376
5 Tagihan Berupa Covered Bond - - - - - - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa
6 21.053 - - - - - - 764.078
Keuangan Lainnya
Tagihan berupa Surat Berharga/Piutang Subordinasi.
7 - - - - - - - -
Ekuitas. dan Instrumen Modal Lainnya
8 Kredit Beraguna Rumah Tinggal - - - 16.827 80.933 24.017 - -
9 Kredit Beragun Properti Komersial - - - - - - - -
PT Bank Ina Perdana Tbk 226 Laporan Tahunan 2025 Annual Report
Page 229
Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan
Position at Reporting Date
Tagihan Bersih setelah Mempertimbangkan Beban
Dampak Mitigasi Risiko Kredit ATMR Modal
Portfolio Category
Net Receivables after Considering the Impact of RWA Capital
Credit Risk Mitigation Charge
Lainnya
45% 50% 75% 100% 150%
Others
(11) (12) (13) (14) (15) (16) (17) (18) (2)
- - - - - - - - Receivables on Corporate
- 36 - - - - 18 1 Past Due Receivables
- - - - - - - - Other Assets
- 36 2.879 - - - 32.031 2.563 Total TRA Exposure
- - - - - - - - Receivables on Sovereigns
- - - - - - - - Receivables on Public Sector Entities
Receivables on Multilateral Development Banks
- - - - - - - -
and International Institutions
- - - - - - - - Receivables on Banks
Billing to Securities Companies and Other
- - - - - - - -
Financial Services Institutions
Receivables on Micro. Small Business.
- - - - - - - -
and Retail Portfolio
- - - - - - - - Due Receivables
- - - - - - - - Other Assets
- - - - - - - - Total Eksposur Counterparty Credit Risk
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan
Position at Reporting Date
Tagihan Bersih setelah Mempertimbangkan Beban
Dampak Mitigasi Risiko Kredit ATMR Modal
Portfolio Category
Net Receivables after Considering the Impact of RWA Capital
Credit Risk Mitigation Charge
Lainnya
45% 50% 75% 100% 150%
Others
(11) (12) (13) (14) (15) (16) (17) (18) (2)
Balance Sheet Exposures
- - - - - - - - Receivables on Sovereigns
- - - - - - - - Receivables on Public Sector Entities
Receivables on Multilateral Development Banks and
- - - - - - - -
International Institutions
- - - - - - 287.480 22.998 Receivables on Banks
- - - - - - - - Billing in the Form of Covered Bonds
Billing to Securities Companies and Other Financial
- - - - - - 305.631 24.450
Services Institutions
Receivables on Multilateral Development Banks
- - - - - - - -
and International Institutions
- - - - - - 30.804 2.464 Loans Secured by Residential Property
- - - - - - - - Loans Secured by Commercial Real Estate
Laporan Tahunan 2025 Annual Report 227 PT Bank Ina Perdana Tbk
Page 230
Posisi Tanggal Laporan
Position at Reporting Date
Tagihan Bersih setelah Mempertimbangkan
Dampak Mitigasi Risiko Kredit
No. Ketegori Portofolio
Net Receivables after Considering the Impact of
Credit Risk Mitigation
0% 10% 15% 20% 25% 30% 35% 40%
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Kredit Pengadaan Tanah. Pengolahan Tanah. dan
10 - - - - - - - -
Konstruksi
11 Kredit Pegawai/Pensiunan - - - - - - - -
Tagihan kepada Usaha Mikro. Usaha Kecil. dan
12 11.313 - - 44.707 - - - -
Portofolio Ritel
13 Tagihan kepada Korporasi 576.219 - - 1.841.618 - - -
14 Tagihan yang Telah Jatuh Tempo - - - - - - - -
15 Aset Lainnya - - - - - - - -
Total Eksposur Neraca 6.928.923 - - 3.321.798 80.933 24.017 - 773.454
B Eksposur Kewajiban Komitmen/Kontijensi pada Transaksi Rekening Administratif
1 Tagihan kepada Pemerintah - - - - - - - -
2 Tagihan kepada Sektor Publik - - - - - - - -
Tagihan kepada Bank Pembangunan Multilateral dan
3 - - - - - - - -
Lembaga Internasional
4 Tagihan kepada Bank - - - - - - - -
5 Tagihan Berupa Covered Bond - - - - - - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa
6 - - - - - - - 119.619
Keuangan Lainnya
7 Kredit Beraguna Rumah Tinggal - - - - - - - -
8 Kredit Beragun Properti Komersial - - - - - - - -
Kredit Pengadaan Tanah. Pengolahan Tanah.
9 - - - - - - - -
dan Konstruksi
10 Kredit Pegawai/Pensiunan - - - - - - - -
Tagihan kepada Usaha Mikro. Usaha Kecil.
11 - - - - - - - -
dan Portofolio Ritel
12 Tagihan kepada Korporasi - - - - - - - -
13 Tagihan yang Telah Jatuh Tempo - - - - - - - -
14 Aset Lainnya - - - - - - - -
Total Eksposur TRA - - - - - - - 119.619
C. Eksposur akibat Kegagalan Pihak Lawan (Counterparty Credit Risk)
1 Tagihan kepada Pemerintah 246.330 - - - - -
2 Tagihan kepada Sektor Publik - - - - - -
Tagihan kepada Bank Pembangunan Multilateral
3 - - - - - -
dan Lembaga Internasional
4 Tagihan kepada Bank - - - - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa
5 - - - - - -
Keuangan Lainnya
Tagihan kepada Usaha Mikro. Usaha Kecil.
6 - - - - - -
dan Portofolio Ritel
7 Tagihan kepada Korporasi - - - - - -
8 Aset Lainnya - - - - - -
Total Eksposur Counterparty Credit Risk 246.330 - - - - - - -
PT Bank Ina Perdana Tbk 228 Laporan Tahunan 2025 Annual Report
Page 231
Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan
Position at Reporting Date
Tagihan Bersih setelah Mempertimbangkan Beban
Dampak Mitigasi Risiko Kredit ATMR Modal
Portfolio Category
Net Receivables after Considering the Impact of RWA Capital
Credit Risk Mitigation Charge
Lainnya
45% 50% 75% 100% 150%
Others
(11) (12) (13) (14) (15) (16) (17) (18) (2)
Credit for Land Acquisition. Land Processing. and
- - - - - - - -
Construction
- - - - - - - - Employee/Retired Loans
Receivables on Micro. Small Business & Retail
- - 340.024 - - - 263.959 21.117
Portfolio
- 403.828 - 11.003.873 - - 11.574.111 925.929 Receivables on Corporate
- 42.817 - 140.876 105.207 - 320.095 25.608 Past Due Receivables
- - - 840.586 - - 840.586 67.247 Other Assets
- 446.645 340.024 11.144.749 105.207 - 13.622.666 1.022.566 Total Balance Sheet Exposure
Off Balance Sheet Commitment/Contigency Receivables Exposures
- - - - - - - - Receivables on Sovereigns
- - - - - - - - Receivables on Public Sector Entities
Receivables on Multilateral Development Banks and
- - - - - - - -
International Institutions
- - - - - - - - Receivables on Banks
- - - - - - - - Billing in the Form of Covered Bonds
Billing to Securities Companies and Other Financial
- - - - - - 47.847 3.828
Services Institutions
- - - - - - - - Loans Secured by Residential Property
- - - - - - - - Loans Secured by Commercial Real Estate
Credit for Land Acquisition. Land Processing. and
- - - - - - - -
Construction
- - - - - - - - Employee/Retired Loans
Receivables on Micro. Small Business.
- - 19.531 - - - 14.648 1.172
and Retail Portfolio
- - - 960.810 - - 960.810 76.865 Receivables on Corporate
- 55 - - - - 28 2 Past Due Receivables
- - - - - - - - Other Assets
- 55 19.531 960.810 - - 1.023.333 81.867 Total TRA Exposure
Counter party Credit Risk Exposure
- - - - - - - - Receivables on Sovereigns
- - - - - - - - Receivables on Public Sector Entities
Receivables on Multilateral Development Banks and
- - - - - - - -
International Institutions
- - - - - - - - Receivables on Banks
Billing to Securities Companies and Other Financial
- - - - - - - -
Services Institutions
Receivables on Micro. Small Business.
- - - - - - - -
and Retail Portfolio
- - - - - - - - Due Receivables
- - - - - - - - Other Assets
- - - - - - - - Total Eksposur Counterparty Credit Risk
Laporan Tahunan 2025 Annual Report 229 PT Bank Ina Perdana Tbk
Page 232
Tabel 3.2 Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit - Bank secara Individual
Table 3.2 Disclosure of Net Receivables and Credit Risk Mitigation Technic - Bank Only
Posisi Tanggal Laporan
Position at Reporting Date
Bagian yang Dijamin dengan
Portion Secured with Bagian
No. Ketegori Portofolio Tagihan
yang Tidak
Bersih Asuransi Dijamin
Net Agunan Garansi Kredit Lainnya Unsecured
Receivables Collateral Collateral Loan Other Portion
Insurance
(1) (2) (3) (4) (5) (6) (7) (8)
A Eksposur Neraca
1 Tagihan kepada Pemerintah 10.388.801 - - - - 10.388.801
2 Tagihan kepada Sektor Publik 1.479.266 - - - - 1.479.266
Tagihan kepada Bank Pembangunan
3 - - - - - -
Multilateral dan Lembaga Internasional
4 Tagihan kepada Bank 1.588.069 - - - - 1.588.069
5 Tagihan Berupa Covered Bond - - - - - -
Tagihan kepada Perusahaan Efek dan
6 1.051.506 372.355 - - -
Lembaga Jasa Keuangan Lainnya
Tagihan berupa Surat Berharga/Piutang
7 Subordinasi. Ekuitas. dan Instrumen Modal - - - - - -
Lainnya
8 Kredit Beraguna Rumah Tinggal 121.588 71.569 - - - -
9 Kredit Beragun Properti Komersial 9.656 6.130 - - - -
Kredit Pengadaan Tanah. Pengolahan
10 Tanah. - - - - - -
dan Konstruksi
11 Kredit Pegawai/Pensiunan - - - - - -
Tagihan kepada Usaha Mikro. Usaha Kecil.
12 409.862 230.362 1.411 - - -
dan Portofolio Ritel
13 Tagihan kepada Korporasi 13.442.600 5.676.297 292.038 - - -
14 Tagihan yang Telah Jatuh Tempo 305.767 45.057 - - - 260.710
15 Aset Lainnya 1.278.483 - - - - 1.278.483
Total Eksposur Neraca 30.075.598 6.401.770 293.449 - - 14.995.329
B Eksposur Kewajiban Komitmen/Kontijensi pada Transaksi Rekening Administratif
1 Tagihan kepada Pemerintah - - - - - -
2 Tagihan kepada Sektor Publik - - - - - -
Tagihan kepada Bank Pembangunan
3 - - - - - -
Multilateral dan Lembaga Internasional
4 Tagihan kepada Bank - - - - - -
Tagihan kepada Perusahaan Efek dan
5 74.621 29.066 - - - 45.555
Lembaga Jasa Keuangan Lainnya
6 Kredit Beragun Rumah Tinggal 24 24 - - - 0
7 Kredit Beragun Properti Komersial - - - - - -
Kredit Pengadaan Tanah. Pengolahan
8 Tanah. - - - - - -
dan Konstruksi
9 Kredit Pegawai/Pensiunan - - - - - -
Tagihan kepada Usaha Mikro. Usaha Kecil.
10 2.879 - - - - 2.879
dan Portofolio Ritel
11 Tagihan kepada Korporasi 210.169 129.505 12.333 - - 68.331
PT Bank Ina Perdana Tbk 230 Laporan Tahunan 2025 Annual Report
Page 233
Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan Tahun Sebelumnya
Position at Reporting Date of the Previous Year
Bagian yang Dijamin dengan
Portion Secured with Bagian
Tagihan Portfolio Category
yang Tidak
Bersih Asuransi Dijamin
Net Agunan Garansi Kredit Lainnya Unsecured
Receivables Collateral Guarantee Loan Other Portion
Insurance
(9) (10) (11) (12) (13) (14) (2)
Balance Sheet Exposures
6.320.338 - - - - 6.320.338 Receivables on Sovereigns
- - - - - - Receivables on Public Sector Entities
Receivables on Multilateral Development
- - - - - -
Banks and International Institutions
1.428.022 - - - - 1.428.022 Receivables on Banks
- - - - - - Billing in the Form of Covered Bonds
Billing to Securities Companies and Other
785.131 21.053 - - - 764.078
Financial Services Institutions
Receivables on Multilateral Development
- -
Banks and International Institutions
121.777 - - - - 121.777 Loans Secured by Residential Property
- - - - - - Loans Secured by Commercial Real Estate
Credit for Land Acquisition. Land
- - - - - -
Processing. and Construction
- - - - - - Employee/Retired Loans
Receivables on Micro. Small Business.
396.044 56.020 - - - 340.024
and Retail Portfolio
13.825.538 576.219 - - - 13.249.319 Receivables on Corporate
288.900 - - - - 288.900 Past Due Receivables
919.645 - - - - 919.645 Other Assets
24.085.395 653.292 - - - 23.432.103 Total Balance Sheet Exposure
Commitment/Contigency Receivables Exposure/Off Balance Sheet
- - - - - - Receivables on Sovereigns
- - - - - - Receivables on Public Sector Entities
Receivables on Multilateral Development
- - - - - -
Banks and International Institutions
- - - - - - Receivables on Banks
Billing to Securities Companies and Other
119.619 - - - - 119.619
Financial Services Institutions
- - - - - - Loans Secured by Residential Property
- - - - - - Loans Secured by Commercial Real Estate
Credit for Land Acquisition. Land
- - - - - -
Processing. and Construction
- - - - - - Employee/Retired Loans
Receivables on Micro. Small Business.
19.531 - - - - 19.531
and and Retail Portfolio
960.810 - - - - 960.810 Receivables on Corporate
Laporan Tahunan 2025 Annual Report 231 PT Bank Ina Perdana Tbk
Page 234
Posisi Tanggal Laporan
Position at Reporting Date
Bagian yang Dijamin dengan
Portion Secured with Bagian
No. Ketegori Portofolio Tagihan
yang Tidak
Bersih Asuransi Dijamin
Net Agunan Garansi Kredit Lainnya Unsecured
Receivables Collateral Collateral Loan Other Portion
Insurance
(1) (2) (3) (4) (5) (6) (7) (8)
12 Tagihan yang Telah Jatuh Tempo 36 - - - - 36
13 Aset Lainnya - - - - - -
Total Eksposur TRA 287.728 158.594 12.333 - - 116.801
C. Eksposur akibat Kegagalan Pihak Lawan (Counterparty Credit Risk) -
1 Tagihan kepada Pemerintah 694.732 - - - - 694.732
2 Tagihan kepada Sektor Publik - - - - - -
Tagihan kepada Bank Pembangunan
3 - - - - - -
Multilateral dan Lembaga Internasional
4 Tagihan kepada Bank - - - - - -
Tagihan kepada Usaha Mikro.
5 - - - - - -
Usaha Kecil. dan Portofolio Ritel
6 Tagihan kepada Korporasi - - - - - -
7 Aset Lainnya - - - - - -
Total Eksposur Counterparty Credit Risk 694.732 - - - - 694.732
Tabel 4.1 Pengungkapan Eksposur Aset di Neraca
Table 4.1 Disclosure of Asset Exposures on the Balance Sheet
Posisi Tanggal Laporan
Position at Reporting Date
No. Kategori Portofolio ATMR sebelum ATMR setelah
Tagihan Bersih
MRK MRK
Net Receivables
RWA before CRM RWA After CRM
(1) (2) (3) (4) (5)
1 Tagihan kepada Pemerintah 10.388.801 - -
2 Tagihan kepada Entitas Sektor Publik 1.479.266 510.879 510.879
Tagihan kepada Bank Pembangunan Multilateral dan
3 - - -
Lembaga Internasional
4 Tagihan kepada Bank 1.588.069 317.614 317.614
5 Tagihan Berupa Covered Bond - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan
6 1.051.506 420.602 380.597
Lainnya
Tagihan berupa Surat Berharga/Piutang Subordinasi. Ekuitas.
7 - - -
dan Instrumen Modal Lainnya
8 Kredit Beragun Rumah Tinggal 121.588 30.698 30.698
9 Kredit Beragun Properti Komersial 9.656 9.211 9.211
10 Kredit untuk Pengadaan Tanah. Pengolahan Tanah. dan Konstruksi - - -
11 Kerdit kepada Pegawai/Pensiunan - - -
12 Kredit kepada Usaha Mikro. Usaha Kecil. dan Portofolio Ritel 409.862 307.397 291.750
13 Tagihan kepada Korporasi 13.442.600 13.252.087 12.241.785
14 Tagihan yang Telah Jatuh Tempo 305.767 404.776 404.776
15 Aset Lainnya 1.278.483 - 1.318.727
Total 30.075.598 15.253.263 15.506.036
PT Bank Ina Perdana Tbk 232 Laporan Tahunan 2025 Annual Report
Page 235
Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan Tahun Sebelumnya
Position at Reporting Date of the Previous Year
Bagian yang Dijamin dengan
Portion Secured with Bagian
Tagihan Portfolio Category
yang Tidak
Bersih Asuransi Dijamin
Net Agunan Garansi Kredit Lainnya Unsecured
Receivables Collateral Guarantee Loan Other Portion
Insurance
(9) (10) (11) (12) (13) (14) (2)
55 - - - - 55 Past Due Receivables
- - - - - - Other Assets
1.100.015 - - - - 1.100.015 Total TRA Exposure
- Counterparty Credit Risk
246.330 - - - - 246.330 Receivables on Sovereigns
- - - - - - Receivables on Public Sector Entities
Receivables on Multilateral Development
- - - - - -
Banks and International Institutions
- - - - - - Receivables on Banks
Receivables on Micro. Small
- - - - - -
Business. and Retail Portfolio
- - - - - - Receivables on Corporate
- - - - - - Other Assets
246.330 - - - - 246.330 Total Exposure Counterparty Credit Risk
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan Tahun Sebelumnya
Position at Reporting Date of the Previous Year
ATMR sebelum ATMR setelah Portfolio Category
Tagihan Bersih
MRK MRK
Net Receivables
RWA before CRM RWA After CRM
(6) (7) (8) (2)
6.320.338 - - Receivables on Sovereigns
- - - Receivables on Public Sector Entities
Receivables on Multilateral Development Banks and
- - -
International Institutions
1.428.022 287.480 287.480 Receivables on Banks
- - - Billing in the Form of Covered Bonds
785.131 314.052 305.631 Billing to Securities Companies and Other Financial Services Institutions
Receivables on Multilateral Development Banks
- - -
and International Institutions
121.777 30.804 30.804 Loans Secured by Residential Property
- - - Loans Secured by Commercial Real Estate
- - - Credit for Land Acquisition. Land Processing. and Construction
- - - Employee/Retired Loans
396.044 297.033 263.959 Receivables on Micro. Small Business. and Retail Portfolio
13.825.538 12.150.330 11.574.111 Receivables on Corporate
288.900 320.095 320.095 Past Due Receivables
919.645 - 840.586 Other Assets
24.085.395 13.399.793 13.622.666 Total
Laporan Tahunan 2025 Annual Report 233 PT Bank Ina Perdana Tbk
Page 236
Tabel 4.2 Pengungkapan Eksposur Kewajiban Komitmen/Kontijensi pada Transaksi Rekening Administratif
Table 4.2 Disclosure of Commitment/Contingent Liability Exposures in Off Balance Sheet
Posisi Tanggal Laporan
Position at Reporting Date
No. Kategori Portofolio ATMR sebelum ATMR setelah
Tagihan Bersih
MRK MRK
Net Receivables
RWA before CRM RWA After CRM
(1) (2) (3) (4) (5)
1 Tagihan kepada Pemerintah - - -
2 Tagihan kepada Entitas Sektor Publik - - -
Tagihan kepada Bank Pembangunan Multilateral dan
3 - - -
Lembaga Internasional
4 Tagihan kepada Bank - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan
5 74.621 29.848 29.848
Lainnya
6 Kredit Beragun Rumah Tinggal 24 6 6
7 Kredit Beragun Properti Komersial - - -
8 Kredit untuk Pengadaan Tanah. Pengolahan Tanah. dan Konstruksi - - -
9 Kredit kepada Pegawai/Pensiunan - - -
10 Kredit kepada Usaha Mikro. Usaha Kecil. dan Portofolio Ritel 2.879 2.159 2.159
11 Tagihan kepada Korporasi 210.169 210.169 -
12 Tagihan yang Telah Jatuh Tempo 36 18 18
Total 287.728 242.200 32.031
Tabel 4.3 Pengungkapan Eksposur yang Menimbulkan Risiko Kredit Akibat Kegagalan Pihak Lawan
Table 4.3 Disclosure of Exposures that Give Risk to Total Exposure Counterparty Credit Risk
Posisi Tanggal Laporan
Position at Reporting Date
No. Kategori Portofolio ATMR sebelum ATMR setelah
Tagihan Bersih
MRK MRK
Net Receivables
RWA before CRM RWA After CRM
(1) (2) (3) (4) (5)
1 Tagihan kepada Pemerintah 694.732 - -
2 Tagihan kepada Entitas Sektor Publik - - -
Tagihan kepada Bank Pembangunan Multilateral dan
3 - - -
Lembaga Internasional
4 Tagihan kepada Bank - - -
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan
5 - - -
Lainnya
6 Kredit kepada Usaha Mikro. Usaha Kecil. dan Portofolio Ritel - - -
7 Tagihan kepada Korporasi - - -
Total 694.732 - -
PT Bank Ina Perdana Tbk 234 Laporan Tahunan 2025 Annual Report
Page 237
Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan Tahun Sebelumnya
Position at Reporting Date of the Previous Year
ATMR sebelum ATMR setelah Portfolio Category
Tagihan Bersih
MRK MRK
Net Receivables
RWA before CRM RWA After CRM
(6) (7) (8) (2)
- - - Receivables on Sovereigns
- - - Receivables on Public Sector Entities
Receivables on Multilateral Development Banks and
- - -
International Institutions
- - - Receivables on Banks
119.619 47.847 47.847 Billing to Securities Companies and Other Financial Services Institutions
- - - Loans Secured by Residential Property
- - - Loans Secured by Commercial Real Estate
- - - Credit for Land Acquisition. Land Processing. and Construction
- - - Employee/Retired Loans
19.531 14.648 14.648 Receivables on Micro. Small Business. and RetailPortfolio
960.810 960.810 - Receivables on Corporate
56 28 28 Past Due Receivables
1.100.015 1.023.333 62.523 Total
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan Tahun Sebelumnya
Position at Reporting Date of the Previous Year
ATMR sebelum ATMR setelah Portfolio Category
Tagihan Bersih
MRK MRK
Net Receivables
RWA before CRM RWA After CRM
(6) (7) (8) (2)
246.330 - - Receivables on Sovereigns
- - - Receivables on Public Sector Entities
Receivables on Multilateral Development Banksand
- - -
International Institutions
- - - Receivables on Banks
- - - Billing to Securities Companies and Other Financial Services Institutions
- - - Loans Secured by Residential Property
- - - Loans Secured by Commercial Real Estate
246.330 - - Total
Laporan Tahunan 2025 Annual Report 235 PT Bank Ina Perdana Tbk
Page 238
Tabel 4.4 Pengungkapan Eksposur yang Menimbulkan Risiko Kredit akibat Kegagalan Settlement (Settlement Risk)
Table 4.4 Disclosure of Exposures for Settlement Risk
Posisi Tanggal Laporan
Position at Reporting Date
No. Kategori Portofolio ATMR sebelum ATMR setelah
Tagihan Bersih
MRK MRK
Net Receivables
RWA before CRM RWA After CRM
(1) (2) (3) (4) (5)
1 Delivery Versus Payment
a. Beban Modal 8% (5 -15 hari) - - -
b. Beban Modal 50% (16 - 30 hari) - - -
c. Beban Modal 75% (31 - 45 hari) - - -
d. Beban Modal 100% (lebih dari 45 hari) - - -
2 Non Delivery Versus Payment - - -
Total - - -
Tabel 4.5 Pengungkapan Eksposur Sekuritisasi
Table 4.5 Disclosure of Security Exposures
Posisi Tanggal Laporan
Position at Reporting Date
No. Jenis Transaksi Faktor Pengurang
Nilai Eksposur ATMR setelah
Modal
Exposure MRK
Capital Deduction
Value RWA After CRM
Factor
(1) (2) (3) (4) (5)
1 Fasilitas Kredit Pendukung yang Memenuhi Persyaratan - - -
2 Fasilitas Kredit Pendukung yang Tidak Memenuhi Persyaratan - - -
3 Fasilitas Likuiditas yang Memenuhi Persyaratan - - -
4 Fasilitas Likuiditas yang Tidak Memenuhi Persyaratan - - -
5 Pembelian Efek Beragun Aset yang Memenuhi Persyaratan - - -
6 Pembelian Efek Beragun Aset yang Tidak Memenuhi Persyaratan - - -
Eksposur Sekuritas yang Tidak Tercakup dalam Ketentuan Bank
7 Indonesia Mengenai Prinsip Kehati-Hatian dalam Aktivitas - - -
Sekuritisasi Aset bagi Bank Umum
Total - - -
PT Bank Ina Perdana Tbk 236 Laporan Tahunan 2025 Annual Report
Page 239
Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan Tahun Sebelumnya
Position at Reporting Date of the Previous Year
Tagihan Bersih ATMR setelah Portfolio Category
ATMR sebelum MRK
Net MRK
RWA before CRM
Receivables RWA After CRM
(6) (7) (8) (2)
Delivery Versus Payment
- - - Capital Expense 8% (5 -15 days)
- - - Capital Expense 50% (16 -30 days)
- - - Capital Expense 75% (31 -45 days)
- - - Capital Expense 100% (more than 45 days)
- - - Non Delivery Versus Payment
- - - Total
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan Tahun Sebelumnya
Position at Reporting Date of the Previous Year
Faktor Pengurang Type of Transaction
Nilai Eksposur ATMR setelah
Modal
Exposure MRK
Capital Deduction
Value RWA After CRM
Factor
(6) (7) (8) (2)
- - - Eligible Credit Facilities
- - - Credit Facilities which do not Meet the Requirements
- - - Liquidity Facilities that Meet the Requirements
- - - Liquidity Facilities that do not Meet the Requirements
- - - Purchase of Asset-Backed Securities that Meet the Requirements
- - - Purchase of Asset-Backed Securities that do Not Meet the Requirements
Securitisation Exposures that are not Covered by the Provisions of
- - -
Bank Indonesia
- - - Total
Laporan Tahunan 2025 Annual Report 237 PT Bank Ina Perdana Tbk
Page 240
Tabel 4.6 Pengungkapan Eksposur Sekuritisasi
Table 4.6 Disclosure of Security Exposures
Bank tidak menjalankan usaha syariah.
The bank does not run a sharia business.
Tabel 4.7 Pengungkapan Total Pengukuran Risiko Kredit
Table 4.7 Disclosure of Total Credit Risk Measurements
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal
Posisi Tanggal Laporan Tahun
Laporan Sebelumnya
Position at Position at
Reporting Date Reporting Date of
the Previous Year
PERHITUNGAN ATMR CREDIT RISK RISK WEIGHTED
15.538.067 13.685.189
RISIKO KREDIT ASSETS CALCULATION
FAKTOR PENGURANG ATMR RISIKO CREDIT RISK RWA DEDUCTION FACTORS:
KREDIT: The excess difference between the general
Selisih lebih antara cadangan umum PPA atas - - reserve of PPA for productive assets
aset produktif yang wajib dihitung dan 1.25% that must be calculated and
ATMR untuk Risiko Kredit 1.25% Credit Risk RWA
TOTAL ATMR RISIKO KREDIT 15.538.067 13.685.189 TOTAL RWA FOR CREDIT RISK
TOTAL FAKTOR PENGURANG MODAL - - TOTAL CAPITAL DEDUCTION FACTOR
Tabel 5 Pengungkapan Risiko Pasar dengan Menggunakan Metode Standar
Table 5 Disclosure of Market Risk Using Standardized Method
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan Tahun Sebelumnya
Posisi Tanggal Laporan
Position at Reporting Date of
Position at Reporting Date
the Previous Year
Konsolidasian*) Konsolidasian*)
Bank Bank
No. Jenis Risiko Consolidated*) Consolidated*) Type of Risk
Beban Beban Beban Beban
Modal ATMR Modal ATMR Modal ATMR Modal ATMR
Capital RWA Capital RWA Capital RWA Capital RWA
Charge Charge Charge Charge
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (2)
Risiko Suku Interest Rate
1 2 26 - - 2.461 30.756 - -
Bunga Risk
a. Risiko
1 - - - 1.337 - - - Specific Risk
Spesifik
b. Risiko Umum 2 - - - 1.124 - - - General Risk
Risiko Nilai Foreign
2 7.448 93.100 - - 382 4.777 - -
Tukar Exchange Risk
3 Risiko Ekuitas - - - - - - - - Equity Risk
Risiko Commodity
4 - - - - - - - -
Komoditas Risk
5 Risiko Option - - - - - - - - Option Risk
Total 7.450 93.126 - - 5.303 35.533 - - Total
*) Untuk bank yang memiliki perusahaan anak yang memiliki eksposur risiko dimaksud.
For banks that have subsidiaries that have defined risk exposure.
PT Bank Ina Perdana Tbk 238 Laporan Tahunan 2025 Annual Report
Page 241
Tinjauan Pendukung Bisnis
Business Support Overview
Tabel 6 Pengungkapan Kuantitatif Risiko Operasional - Bank secara Individual
Table 6 Quantitative Disclosure of Operational Risk - Bank Only
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan Posisi Tanggal Laporan Tahun Sebelumnya
Position at Reporting Date Position at Reporting Date of Previous Year
Modal Modal
Minimum Minimum
Komponen Risiko Komponen Risiko
Pendekatan
Indikator Operasional Beban Indikator Operasional Beban Indicator
No. yang
Bisnis Minimum ATMR Modal Bisnis Minimum ATMR Modal Approach
Digunakan
Business Capital RWA Capital Business Capital RWA Capital
Indicator Requirement Charge Indicator Requirement Charge
Components for Components for
Operational Operational
Risk Risk
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (2)
Pendekatan Standardized
1 84.000.85 84.000.85 1.050.010.61 84.000.85 70.233.09 70.233.09 877.913.63 70.233.09
Standard Approach
Total 84.000.85 84.000.85 1.050.010.61 84.000.85 70.233.09 70.233.09 877.913.63 70.233.09 Total
Tabel 7 Pengungkapan Kuantitatif Risiko Operasional - Bank secara Konsolidasi dengan Perusahaan Anak
Table 7 Quantitative Disclosure of Operational Risk - Bank Consolidated with Subsidiaries
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan Posisi Tanggal Laporan Tahun Sebelumnya
Position at Reporting Date Position at Reporting Date of Previous Year
Modal Modal
Minimum Minimum
Komponen Risiko Komponen Risiko
Pendekatan
Indikator Operasional Beban Indikator Operasional Beban Indicator
No. yang
Bisnis Minimum ATMR Modal Bisnis Minimum ATMR Modal Approach
Digunakan
Business Capital RWA Capital Business Capital RWA Capital
Indicator Requirement Charge Indicator Requirement Charge
Components for Components for
Operational Operational
Risk Risk
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (2)
Pendekatan Standardized
1 84.000.85 84.000.85 1.050.010.61 84.000.85 70.233.09 70.233.09 789.945.56 63.195.64
Standar Approach
Total 84.000.85 84.000.85 1.050.010.61 84.000.85 70.233.09 70.233.09 789.945.56 63.195.64 Total
Laporan Tahunan 2025 Annual Report 239 PT Bank Ina Perdana Tbk
Page 242
Tabel 8.1 Pengungkapan Profil Maturitas Rupiah - Bank secara Individu
Table 8.1 Quantitative Disclosure of Operational Risk - Bank Only
Posisi Tanggal Laporan
Position at Reporting Date
Jatuh Tempo*)
Maturity*)
Kontrol
No. Pos - Pos
Saldo Control
>1 Bulan s.d. >3 Bulan >6 Bulan
Balance ≤ 1 Bulan 3 Bulan s.d. 6 Bulan s.d. 12 Bulan >12 Bulan
≤ 1 Month >1 Month to >3 Month >6 Month to >12 Month
3 Month to 6 Month 12 Month
(1) (2) (3) (4) (5) (6) (7) (8)
I. Neraca
A. Aset
1. Kas 155.022 155.022 - - - - 159.428
2. Penempatan pada
2.486.027 2.486.027 - - - - 3.068.448
Bank Indonesia
3. Penempatan pada
665.213 665.213 - - - - 1.010.506
Bank Lain
4. Surat Berharga 10.506.287 793.852 13.103 1.081.122 612.503 8.005.708 10.881.322
5. Kredit yang Diberikan 15.157.870 969.222 3.921.139 1.467.203 1.811.984 6.988.321 15.263.447
6. Tagihan lainnya 486.006 470.770 9.813 4.004 1.419 - 490.058
7. Lain-lain 425.023 - - - - 425.023
Total Aset 29.881.449 5.540.107 3.944.055 2.552.329 2.425.906 14.994.029 31.298.232
B. Kewajiban
1. Dana Pihak Ketiga 25.723.731 20.467.360 4.367.737 520.748 362.401 5.484 27.259.678
Giro 8.369.898 8.369.898 8.946.280
Tabungan 1.252.848 1.241.113 1.540 2.019 2.692 5.484 1.274.072
Deposito 16.100.985 10.856.349 4.366.198 518.729 359.709 17.039.326
2. Kewajiban kepada
- - - - - - -
Bank Indonesia
3. Kewajiban kepada
172.351 172.351 - - - - 172.351
Bank Lain
4. Surat Berharga yang
- - - - - - -
Diterbitkan
5. Pinjaman yang
- - - - - - -
Diterima
6. Kewajiban Lainnya 355.559 355.559 - - - - 355.559
7. Lain-lain 200.823 200.823 - - - - 200.823
Total Kewajiban 26.452.464 41.663.453 8.735.475 1.041.496 724.803 10.969 27.988.411
Selisih Aset dengan
3.428.985 (36.123.346) (4.791.420) 1.510.833 1.701.103 14.983.061 3.309.821
Kewajiban dalam Neraca
II. Rekening Administratif
A. Tagihan Rekening
Administratif
1. Komitmen 85.132 - - - - - -
2. Kontijensi - - - - - - -
Total Tagihan Rekening
85.132 - - - - - -
Administratif
B. Kewajiban Rekening
Administratif
1. Komitmen 2.813.491 2.813.491 - - - - -
2. Kontijensi - - - - - - -
PT Bank Ina Perdana Tbk 240 Laporan Tahunan 2025 Annual Report
Page 243
Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan Tahun Sebelumnya
Position at Reporting Date of the Previous Year
Jatuh Tempo*)
Maturity*)
Accounts
Saldo >1 Bulan s.d. >3 Bulan s.d. >6 Bulan
Balance ≤ 1 Bulan 3 Bulan 6 Bulan s.d. 12 Bulan >12 Bulan
≤ 1 Month >1 Month to >3 Month to >6 Month to >12 Month
3 Month 6 Month 12 Month
(9) (10) (11) (12) (13) (14) (2)
Balance Sheet
Assets
122.269 122.269 - - - - Cash
Placement at Bank
2.013.130 2.013.130 - - - -
Indonesia
Placement at Other
1.198.236 1.198.236 - - - -
Bank
Marketable
6.221.059 756.912 1.269.103 636.539 713.463 2.845.042
Securities
13.096.196 3.197.673 1.630.331 819.288 1.262.577 6.186.327 Loans
376.056 347.250 22.881 1.512 4.412 - Other Receivables
- - - - - - Others
23.026.946 7.635.470 2.922.316 1.457.339 1.980.453 9.031.369 Total Assets
Liabilities
19.138.254 16.011.412 2.137.299 533.411 455.820 313 Third Party Fund
Current Accounts
Savings
Deposits
Liabilities with Bank
- - - - - -
Indonesia
Liabilities with Other
242.338 242.338 - - - -
Bank
- - - - - - Securities Issued
- - - - - - Borriwings
45.847 35.501 6.128 1.964 2.253 - Other Liabilities
- - - - - - Others
19.426.438 16.289.251 2.143.427 535.374 458.073 313 Total Liabilities
On Balance Sheet Asset
3.600.508 (8.653.781) 778.888 921.964 1.522.380 9.031.056
and Liabilities Differences
Off Balance Sheet
Off Balance Sheet
Receivables
5.427 2.051 3.375 - - - Commitment
- - - - - - Contingency
Total Off Balance Sheet
5.427 2.051 3.375 - - -
Receivables
Off Balance Sheet
Liabilities
2.378.632 582.183 574.831 305.929 507.322 408.367 Commitment
- - - - - - Contingency
Laporan Tahunan 2025 Annual Report 241 PT Bank Ina Perdana Tbk
Page 244
Posisi Tanggal Laporan
Position at Reporting Date
Jatuh Tempo*)
Maturity*)
Kontrol
No. Pos - Pos
Saldo Control
>1 Bulan s.d. >3 Bulan >6 Bulan
Balance ≤ 1 Bulan 3 Bulan s.d. 6 Bulan s.d. 12 Bulan >12 Bulan
≤ 1 Month >1 Month to >3 Month >6 Month to >12 Month
3 Month to 6 Month 12 Month
(1) (2) (3) (4) (5) (6) (7) (8)
Total Kewajiban Rekening
2.813.491 2.813.491 - - - - 2.870.949
Administratif
Selisih Tagihan dan
Kewajiban dalam (2.728.360) (2.813.491) - - - - (2.664.041)
Rekening Administratif
Selisih [(IA-IB)+(IIA-IIB)] 700.626 (38.936.837) (4.791.420) 1.510.833 1.701.103 14.983.061 645.780
Selisih Kumulatif - (38.936.837) (43.728.258) (42.217.425) (40.516.321) (25.533.260) -
Tabel 8.2 Pengungkapan Profil Maturitas Valuta Asing - Bank secara Individu
Tabel 8.2 Disclosure of Foreign Exchange Maturity Profile - Bank Only
Posisi Tanggal Laporan
Position at Reporting Date
Jatuh Tempo*)
Maturity*)
No. Pos - Pos
Saldo >1 Bulan s.d. >3 Bulan s.d. >6 Bulan s.d.
Balance ≤ 1 Bulan 3 Bulan 6 Bulan 12 Bulan >12 Bulan
≤ 1 Month >1 Month to >3 Month to >6 Month to >12 Month
3 Month 6 Month 12 Month
(1) (2) (3) (4) (5) (6) (7) (8)
I. Neraca
A. Aset
1. Kas 4.405 4.405 - - - -
2. Penempatan pada
582.421 582.421 - - - -
Bank Indonesia
3. Penempatan pada Bank
345.293 345.293 - - - -
Lain
4. Surat Berharga 375.035 183.425 - - - 191.610
5. Kredit yang Diberikan 105.576 12.506 473 30.726 33.350 28.521
6. Tagihan lainnya 4.052 4.052 - - - -
PT Bank Ina Perdana Tbk 242 Laporan Tahunan 2025 Annual Report
Page 245
Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan Tahun Sebelumnya
Position at Reporting Date of the Previous Year
Jatuh Tempo*)
Maturity*)
Accounts
Saldo >1 Bulan s.d. >3 Bulan s.d. >6 Bulan
Balance ≤ 1 Bulan 3 Bulan 6 Bulan s.d. 12 Bulan >12 Bulan
≤ 1 Month >1 Month to >3 Month to >6 Month to >12 Month
3 Month 6 Month 12 Month
(9) (10) (11) (12) (13) (14) (2)
Total Off Balance Sheet
2.378.632 582.183 574.831 305.929 507.322 408.367
Liabilities
Off Balance Sheet
(2.373.206) (580.132) (571.456) (305.929) (507.322) (408.367) Asset and Liabilities
Differences
Differences [(IA-IB)+(IIA-
1.227.302 (9.233.913) 207.432 616.035 1.015.058 8.622.689
IIB)]
(9.233.913) (9.026.480) (8.410.445) (7.395.387) 1.227.302 Cummulative Differences
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan Tahun Sebelumnya
Position at Reporting Date of the Previous Year
Jatuh Tempo*)
Maturity *)
Accounts
Saldo >1 Bulan s.d. >3 Bulan s.d. >6 Bulan s.d.
Balance ≤ 1 Bulan 3 Bulan 6 Bulan 12 Bulan >12 Bulan
≤ 1 Month >1 Month to >3 Month to >6 Month to >12 Month
3 Month 6 Month 12 Month
(9) (10) (11) (12) (13) (14) (2)
Balance Sheet
Assets
16.606 16.606 - - - - Cash
547.299 547.299 - - - - Placement at Bank Indonesia
- - - - - - Placement at Other Bank
243.376 96.282 - - - 147.094 Marketable Securities
54.246 19.467 10.340 24.439 - - Loans
58 58 - - - - Other Receivables
Laporan Tahunan 2025 Annual Report 243 PT Bank Ina Perdana Tbk
Page 246
Posisi Tanggal Laporan
Position at Reporting Date
Jatuh Tempo*)
Maturity*)
No. Pos - Pos
Saldo >1 Bulan s.d. >3 Bulan s.d. >6 Bulan s.d.
Balance ≤ 1 Bulan 3 Bulan 6 Bulan 12 Bulan >12 Bulan
≤ 1 Month >1 Month to >3 Month to >6 Month to >12 Month
3 Month 6 Month 12 Month
(1) (2) (3) (4) (5) (6) (7) (8)
7. Lain-lain - - - - - -
Total Aset 1.416.783 1.132.103 473 30.726 33.350 220.130
B. Kewajiban
1. Dana Pihak Ketiga 1.535.947 1.288.379 137.835 63.593 46.140 -
Giro 576.382 576.382 - - - -
Tabungan 21.225 21.225 - - - -
Deposito 938.340 690.772 137.835 63.593 46.140 -
2. Kewajiban kepada
- - - - - -
Bank Indonesia
3. Kewajiban kepada Bank
- - - - -
Lain
4. Surat Berharga yang
- - - - - -
Diterbitkan
5. Pinjaman yang Diterima - - - - - -
6. Kewajiban Lainnya - -
7. Lain-lain - -
Total Kewajiban 1.535.947 1.288.379 137.835 63.593 46.140 0
Selisih Aset dengan Kewajiban
(119.164) (156.276) (137.362) (32.866) (12.790) 220.130
dalam Neraca
II. Rekening Administratif
A. Tagihan Rekening
Administratif
1. Komitmen 121.776 121.776 - - - -
2. Kontijensi - - - - - -
Total Tagihan Rekening
121.776 - - - - -
Administratif
B. Kewajiban Rekening
Administratif
1. Komitmen 57.458 57.458 - - - -
2. Kontijensi - - - - - -
Total Kewajiban Rekening
57.458 57.458 - - - -
Administratif
Selisih Tagihan dan Kewajiban
64.318 (57.458) - - - -
dalam Rekening Administratif
Selisih [(IA-IB)+(IIA-IIB)] (54,846) (213.734) (137.362) (32.866) (12.790) 220.130
Selisih Kumulatif (213.734) (351.096) (383.962) (396.752) (176,622)
PT Bank Ina Perdana Tbk 244 Laporan Tahunan 2025 Annual Report
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Tinjauan Pendukung Bisnis
Business Support Overview
(dalam jutaan Rupiah / in millions of Rupiah)
Posisi Tanggal Laporan Tahun Sebelumnya
Position at Reporting Date of the Previous Year
Jatuh Tempo*)
Maturity *)
Accounts
Saldo >1 Bulan s.d. >3 Bulan s.d. >6 Bulan s.d.
Balance ≤ 1 Bulan 3 Bulan 6 Bulan 12 Bulan >12 Bulan
≤ 1 Month >1 Month to >3 Month to >6 Month to >12 Month
3 Month 6 Month 12 Month
(9) (10) (11) (12) (13) (14) (2)
- - - - - - Others
861.585 679.712 10.340 24.439 - 147.094 Total Assets
Liabilities
962.027 926.111 20.073 4.864 10.980 - Third Party Fund
Current Accounts
Saving
Deposit
- - - - - - Liabilities with Bank Indonesia
96.570 96.570 - - - - Liabilities with Other Bank
- - - - - - Securities Issued
- - - - - - Borriwings
1.514 1.344 143 5 22 - Other Liabilities
- - - - - - Others
1.060.112 1.024.025 20.216 4.869 11.002 - Total Liabilities
On Balance Sheet Asset and
(198.526) (344.313) (9.876) 19.570 (11.002) 147.094
Liabilities Differences
Off Balance Sheet
Off Balance Sheet Receivables
181.130 181.130 - - - - Commitment
- - - - - - Contingency
181.130 181.130 - - - - Total Off Balance Sheet Receivables
Off Balance Sheet Liabilities
7.307 7.307 - - - - Commitment
- - - - - - Contingency
7.307 7.307 - - - - Total Off Balance Sheet Liabilities
Off Balance Sheet Asset and
173.823 173.823 - - - -
Liabilities Differences
(24.703) (170.490) (9.876) 19.570 (11.002) 147.094 Differences [(IA-IB)+(IIA-IIB)]
(170.490) (180.366) (160.796) (171.797) (24.703) Cummulative Differences
Laporan Tahunan 2025 Annual Report 245 PT Bank Ina Perdana Tbk
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PT Bank Ina Perdana Tbk 246 Laporan Tahunan 2025 Annual Report
Page 249
TATA KELOLA
PERUSAHAAN
Corporate Governance
Laporan Tahunan 2025 Annual Report 247 PT Bank Ina Perdana Tbk
Page 250
Komitmen dan Tujuan Penerapan
Good Corporate Governance
Commitment to and Purpose of Good Corporate Governance
Implementation
Bank INA menerapkan tata kelola perusahaan yang baik Bank INA implemented good corporate governance (GCG) as a
(good corporate governance/GCG) sebagai fondasi dalam foundation of a sound and sustainable Bank management. The
pengelolaan Bank yang sehat dan berkelanjutan. Penerapan implementation of GCG is oriented toward the assurance of the
GCG diarahkan untuk memastikan kualitas pengambilan quality of decision making, effectiveness of supervision, and
keputusan, efektivitas pengawasan, serta pengelolaan risiko integrated risk management, to support the achievement of
yang terintegrasi, guna mendukung pencapaian kinerja jangka long-term performance and maintaining trust from
panjang dan menjaga kepercayaan pemangku kepentingan. the stakeholders.
Sejalan dengan komitmen tersebut, tujuan penerapan GCG In line with the commitment, objectives of GCG implementation
di Bank INA meliputi: at Bank INA are as follows:
1. Memperkuat nilai perusahaan (corporate value) melalui tata 1. Strengthening the corporate value by implementing
kelola yang kredibel dan berdaya saing, guna mendukung credible and competitive governance, to support
pertumbuhan Bank secara berkelanjutan; the sustainable growth of the Bank;
2. Menanamkan budaya tata kelola dalam seluruh proses 2. Instilling the culture of governance in every business
bisnis dan pengambilan keputusan, dengan menjunjung process and decision-making, by upholding compliance to
tinggi kepatuhan terhadap ketentuan peraturan perundang- the provisions of laws and regulations;
undangan;
3. Mendorong peningkatan kinerja dan efisiensi operasional 3. Encouraging improvement of performance and efficiency
melalui penerapan prinsip kehati-hatian serta penguatan of operations through the implementation of prudential
sistem pengendalian internal yang efektif; serta principles, as well as strengthening of an effective internal
control system; and
4. Membangun dan menjaga kepercayaan investor dan 4. Building and maintaining trust from the investor and
pemangku kepentingan, dengan menempatkan GCG stakeholders, by putting GCG as an integral part of
sebagai bagian integral dari strategi dan pengelolaan Bank. the strategy and management of the Bank.
Dasar Penerapan GCG
Basis of GCG Implementation
Pelaksanaan GCG di Bank INA mengacu pada ketentuan The implementation of GCG at Bank INA refers to the following
peraturan perundang-undangan sebagai berikut. laws and regulations.
1. Undang-Undang Republik Indonesia No. 40 Tahun 2007 1. Law of the Republic of Indonesia No. 40 of 2007
tentang Perseroan Terbatas sebagaimana telah diubah dan concerning Limited Liability Companies as amended and
dicabut sebagian dengan Peraturan Pemerintah Pengganti partially revoked by Government Regulation in Lieu of Law
Undang-Undang No. 2 Tahun 2022 tentang Cipta Kerja. No. 2 of 2022 concerning Job Creation.
2. Undang-Undang Republik Indonesia No. 4 Tahun 2023 2. Law of the Republic of Indonesia No. 4 of 2023 concerning
tentang Pengembangan dan Penguatan Sektor Keuangan Financial Sector Development and Strengthening as
sebagaimana telah diubah dan dicabut sebagian dengan amended and partially revoked by Law No. 1 of 2026
Undang-Undang No. 1 Tahun 2026 tentang Penyesuaian concerning Criminal Adjustment.
Pidana.
PT Bank Ina Perdana Tbk 248 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
3. Undang-Undang Republik Indonesia No. 7 Tahun 1992 3. Law of the Republic of Indonesia No. 7 of 1992 concerning
tentang Perbankan sebagaimana telah diubah beberapa Banking as amended several times and partially revoked,
kali dan dicabut sebagian, terakhir dengan Undang-Undang most recently by Law No. 1 of 2026 concerning Criminal
No. 1 Tahun 2026 tentang Penyesuaian Pidana. Adjustment.
4. Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2014 4. Financial Services Authority Regulation No. 18/POJK.03/2014
tentang Penerapan Tata Kelola Terintegrasi bagi on Implementation of Integrated Governance for Financial
Konglomerasi Keuangan sebagaimana telah diubah dan Conglomeration as amended and partially revoked by
dicabut sebagian dengan Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation No. 30 of 2024 on
No. 30 Tahun 2024 tentang Konglomerasi Keuangan dan Financial Conglomeration and Financial Conglomeration
Perusahaan Induk Konglomerasi Keuangan. Holding Companies.
5. Peraturan Otoritas Jasa Keuangan No. 33/POJK.04/2014 5. Financial Services Authority Regulation No. 33/POJK.04/2014
tentang Direksi dan Dewan Komisaris Emiten atau on Board of Directors and Board of Commissioners of
Perusahaan Publik. Issuers or Public Companies.
6. Peraturan Otoritas Jasa Keuangan No. 34/POJK.04/2014 6. Financial Services Authority Regulation No. 34/POJK.04/2014
tentang Komite Remunerasi dan Nominasi Emiten atau on Remuneration and Nomination Committee of Issuers or
Perusahaan Publik. Public Companies.
7. Peraturan Otoritas Jasa Keuangan No. 35/POJK.04/2014 7. Financial Services Authority Regulation No. 35/POJK.04/2014
tentang Sekretaris Perusahaan Emiten atau Perusahaan on Corporate Secretary of Issuers or Public Companies.
Publik.
8. Peraturan Otoritas Jasa Keuangan No. 8/POJK.04/2015 8. Financial Services Authority Regulation No. 8/POJK.04/2015
tentang Situs Web Emiten atau Perusahaan Publik. on Website of Issuers or Public Companies.
9. Peraturan Otoritas Jasa Keuangan No. 21/POJK.04/2015 9. Financial Services Authority Regulation No. 21/POJK.04/2015
tentang Penerapan Pedoman Tata Kelola Perusahaan on Implementation of Public Company Governance
Terbuka. Guidelines.
10. Peraturan Otoritas Jasa Keuangan No. 31/POJK.04/2015 10. Financial Services Authority Regulation No. 31/POJK.04/2015
tentang Keterbukaan atas Informasi atau Fakta Material on Disclosure of Information or Material Facts by Issuers or
oleh Emiten atau Perusahaan Publik sebagaimana telah Public Companies as partially revoked by Financial Services
dicabut sebagian dengan Peraturan Otoritas Jasa Keuangan Authority Regulation No. 45 of 2024 on the Development
No. 45 Tahun 2024 tentang Pengembangan dan Penguatan and Strengthening of Issuers and Public Companies.
Emiten dan Perusahaan Publik.
11. Peraturan Otoritas Jasa Keuangan No. 45/POJK.03/2015 11. Financial Services Authority Regulation No. 45/POJK.03/2015
tentang Penerapan Tata Kelola dalam Pemberian on Implementation of Governance in Providing
Remunerasi bagi Bank Umum. Remuneration for Commercial Banks.
12. Peraturan Otoritas Jasa Keuangan No. 55/POJK.04/2015 12. Financial Services Authority Regulation No. 55/POJK.04/2015
tentang Pembentukan dan Pedoman Pelaksanaan Kerja on Establishment of and Work Guidelines for Audit
Komite Audit. Committee.
13. Peraturan Otoritas Jasa Keuangan No. 56/POJK.04/2015 13. Financial Services Authority Regulation No. 56/POJK.04/2015
tentang Pembentukan dan Pedoman Penyusunan Piagam on Formation and Guidelines for Preparation of Internal
Unit Audit Internal. Audit Unit Charter.
14. Peraturan Otoritas Jasa Keuangan No. 4/POJK/03/2016 14. Financial Services Authority Regulation No. 4/POJK/03/2016
tentang Penilaian Tingkat Kesehatan Bank Umum. on Soundness Rating of Commercial Banks.
15. Peraturan Otoritas Jasa Keuangan No. 5/POJK.03/2016 15. Financial Services Authority Regulation No. 5/POJK.03/2016
tentang Rencana Bisnis Bank Umum sebagaimana telah on Business Plans for Commercial Banks as partially
dicabut sebagian dengan Peraturan Otoritas Jasa Keuangan revoked by Financial Services Authority Regulation
No. 12/POJK.03/2021 Tahun 2021 tentang Bank Umum. No. 12/POJK.03/2021 of 2021 on Commercial Banks.
16. Peraturan Otoritas Jasa Keuangan No. 9/POJK.03/2016 16. Financial Services Authority Regulation No. 9/POJK.03/2016
tentang Prinsip Kehati-hatian Bank Umum yang Melakukan on Prudential Principles of Commercial Banks that
Penyerahan sebagian Pelaksanaan Kerja kepada Pihak Lain. Outsource Partial Work to Other Parties.
17. Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 17. Financial Services Authority Regulation No. 18/POJK.03/2016
tentang Penerapan Manajemen Risiko bagi Bank Umum on Implementation of Risk Management for Commercial
sebagaimana telah dicabut sebagian dengan Peraturan Banks as partially revoked by Financial Services
Otoritas Jasa Keuangan No. 13/POJK.03/2021 Tahun 2021 Authority Regulation No. 13/POJK.03/2021 of 2021 on
tentang Penyelenggaraan Produk Bank Umum. Implementation of Commercial Bank Products.
18. Peraturan Otoritas Jasa Keuangan No. 27/POJK.03/2016 18. Financial Services Authority Regulation No. 27/POJK.03/2016
tentang Penilaian Kemampuan dan Kepatutan bagi Pihak on Fit and Proper Test for Main Parties of Financial Services
Utama Lembaga Jasa Keuangan. Institutions.
Laporan Tahunan 2025 Annual Report 249 PT Bank Ina Perdana Tbk
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19. Peraturan Otoritas Jasa Keuangan No. 11/POJK.03/2016 19. Financial Services Authority Regulation No. 11/POJK.03/2016
tentang Kewajiban Penyediaan Modal Minimum bagi on the Minimum Capital Adequacy Ratio for Commercial
Bank Umum sebagaimana telah diubah beberapa kali Banks as amended several times, most recently by
terakhir dengan Peraturan Otoritas Jasa Keuangan No. 27 Financial Services Authority Regulation No. 27 of 2022
Tahun 2022 tentang perubahan kedua atas Peraturan concerning the second amendment to Financial Services
Otoritas Jasa Keuangan No. 11/POJK.03/2016 tentang Authority Regulation No. 11/POJK.03/2016 concerning
Kewajiban Penyediaan Modal Minimum Bank Umum. Minimum Capital Requirement for Commercial Banks.
20. Peraturan Otoritas Jasa Keuangan No. 56/POJK.03/2016 20. Financial Services Authority Regulation No. 56/POJK.03/2016
tentang Kepemilikan Saham Bank Umum. on Share Ownership of Commercial Banks.
21. Peraturan Otoritas Jasa Keuangan No. 46/POJK.03/2017 21. Financial Services Authority Regulation No. 46/POJK.03/2017
tentang Pelaksanaan Fungsi Kepatuhan Bank Umum. on Implementation of Compliance Functions for Commercial
Banks.
22. Peraturan Otoritas Jasa Keuangan No. 32/POJK.03/2018 22. Financial Services Authority Regulation
sebagaimana telah diubah dengan Peraturan Otoritas Jasa No. 32/POJK.03/2018 as amended by Financial Services
Keuangan No. 38/POJK.03/2019 tentang Batas Maksimum Authority Regulation No. 38/POJK.03/2019 concerning
Pemberian Kredit dan Penyediaan Dana Besar bagi Bank Legal Lending Limit and Provision of Large Exposures for
Umum. Commercial Banks.
23. Peraturan Otoritas Jasa Keuangan No. 1/POJK.03/2019 23. Financial Services Authority Regulation No. 1/POJK.03/2019
tentang Penerapan Fungsi Audit Internal Bank Umum. on Implementation of Internal Audit Function for Commercial
Banks.
24. Peraturan Otoritas Jasa Keuangan No. 37/POJK.03/2019 24. Financial Services Authority Regulation No. 37/POJK.03/2019
tentang Transparansi dan Publikasi Laporan Bank on Transparency and Publication of Bank Reports as
sebagaimana telah dicabut sebagian dengan Peraturan partially revoked by Financial Services Authority Regulation
Otoritas Jasa Keuangan No. 13 Tahun 2024 tentang No. 13 of 2024 on Transparency and Publication of Prime
Transparansi dan Publikasi Suku Bunga Dasar Kredit bagi Lending Rate for Conventional Commercial Banks.
Bank Umum Konvensional.
25. Peraturan Otoritas Jasa Keuangan No. 11/POJK.03/2022 25. Financial Services Authority Regulation No. 11/POJK.03/2022
tentang Penyelenggaraan Teknologi Informasi oleh Bank on Implementation of Information Technology by
Umum. Commercial Banks.
26. Peraturan Otoritas Jasa Keuangan No. 12/POJK.03/2021 26. Financial Services Authority Regulation
tentang Bank Umum sebagaimana telah dicabut sebagian No. 12/POJK.03/2021 concerning Commercial Banks as
dengan Peraturan Otoritas Jasa Keuangan No. 22 partially revoked by Financial Services Authority Regulation
Tahun 2025 tentang Pelaporan Bank Umum Melalui Sistem No. 22 of 2025 concerning Commercial Bank Reporting
Pelaporan Otoritas Jasa Keuangan. through the Financial Services Authority Reporting System.
27. Peraturan Otoritas Jasa Keuangan No. 9 Tahun 2023 27. Financial Services Authority Regulation No. 9 of 2023 on
tentang Penggunaan Jasa Akuntan Publik dan Kantor the Use of Public Accountant and Public Accounting Firm
Akuntan Publik dalam Kegiatan Jasa Keuangan. in Financial Services Activities.
28. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 28. Financial Service Authority Regulation No. 17 of 2023 on
tentang Penerapan Tata Kelola bagi Bank Umum. Implementation of Governance for Commercial Banks.
29. Peraturan Otoritas Jasa Keuangan No. 15 Tahun 2024 29. Financial Services Authority Regulation No. 15 of 2024 on
tentang Integritas Pelaporan Keuangan Bank. the Integrity of Financial Reporting by Banks.
30. Peraturan Otoritas Jasa Keuangan No. 18 Tahun 2025 30. Financial Services Authority Regulation No. 18 of 2025 on
tentang Transparansi dan Publikasi Laporan Bank. Transparency and Publication of Bank Reports.
31. Surat Edaran Otoritas Jasa Keuangan No. 32/SEOJK.04/2015 31. Financial Services Authority Circular No. 32/SEOJK.04/2015
tentang Pedoman Tata Kelola Perusahaan Terbuka. on Guidelines for Public Company Governance.
32. Surat Edaran Otoritas Jasa Keuangan No. 34/SEOJK.03/2016 32. Financial Services Authority Circular No. 34/SEOJK.03/2016
tentang Penerapan Manajemen Risiko bagi Bank Umum. on Implementation of Risk Management for Commercial
Banks.
33. Surat Edaran Otoritas Jasa Keuangan No. 39/SEOJK.03/2016 33. Financial Services Authority Circular No. 39/SEOJK.03/2016
tentang Penilaian Kemampuan dan Kepatuhan bagi Calon on Capability and Compliance Assessment for Prospective
Pemegang Saham Pengendali, Calon Anggota Direksi, dan Controlling Shareholders, Prospective Board of Directors’
Calon Anggota Komisaris Bank. Members, and Prospective Board of Commissioners’
Members of Banks.
34. Surat Edaran Otoritas Jasa Keuangan No. 14/SEOJK.03/2017 34. Financial Services Authority Circular No. 14/SEOJK.03/2017
tentang Penilaian Tingkat Kesehatan Bank Umum. on Assessment of Soundness Level of Commercial Banks.
PT Bank Ina Perdana Tbk 250 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
35. Peraturan Anggota Dewan Komisioner Otoritas Jasa 35. Regulation of Members of the Board of Commissioners of
Keuangan No. 1 Tahun 2026 tentang Penyelenggaraan the Financial Services Authority No. 1 of 2026 concerning
Teknologi Informasi oleh Bank Umum. the Implementation of Information Technology by
Commercial Banks.
36. Surat Edaran Otoritas Jasa Keuangan No. 35/SEOJK.03/2017 36. Financial Services Authority Circular No. 35/SEOJK.03/2017
tentang Pedoman Standar Sistem Pengendalian Internal on Standard Guidelines of Internal Control System for
bagi Bank Umum. Commercial Banks.
37. Surat Edaran Otoritas Jasa Keuangan 37. Financial Services Authority Circular Letter
No. 40/SEOJK.03/2016 tentang Penerapan Tata No. 40/SEOJK.03/2016 concerning Governance
Kelola dalam Pemberian Remunerasi bagi Bank Umum Implementation in Remuneration for Commercial Banks as
sebagaimana telah dicabut sebagian dengan Surat partially revoked by Financial Services Authority Circular
Edaran Otoritas Jasa Keuangan No. 29/SEOJK.03/2025 Letter No. 29/SEOJK.03/2025 concerning Transparency
tentang Transparansi dan Publikasi Laporan Bank Umum and Publication of Conventional Commercial Bank Reports.
Konvensional.
38. Surat Edaran Otoritas Jasa Keuangan 38. Financial Services Authority Circular Letter
No. 29/SEOJK.03/2025 tentang Transparansi dan Publikasi No. 29/SEOJK.03/2025 concerning Transparency and
Laporan Bank Umum Konvensional. Publication of Conventional Commercial Bank Reports.
39. Surat Edaran Otoritas Jasa Keuangan No. 12/SEOJK.03/2021 39. Financial Services Authority Circular No. 12/SEOJK.03/2021
tentang Rencana Bisnis Bank Umum. on Business Plans for Commercial Banks.
40. Surat Edaran Otoritas Jasa Keuangan 40. Financial Services Authority Circular Letter
No. 14/SEOJK.03/2025 tentang Penerapan Tata Kelola bagi No. 14/SEOJK.03/2025 on Implementation of Governance
Bank Umum for Commercial Banks.
Penerapan Prinsip GCG
Implementation of GCG Principles
Penerapan prinsip GCG di Bank INA merupakan bagian The implementation of GCG principles at Bank INA is an integral
integral dari pengelolaan Bank secara menyeluruh. Prinsip- part of overall management of the Bank. These principles are
prinsip tersebut diimplementasikan sebagai pedoman dalam implemented as guidelines in carrying out business activities
menjalankan aktivitas usaha dan pengambilan keputusan, and decision-making, by referring to the General Guidelines of
dengan mengacu pada Pedoman Umum Governansi Korporat Indonesian Corporate Governance (PUGKI) 2021 published by
Indonesia (PUGKI) 2021 yang diterbitkan oleh Komite Nasional the National Committee of Governance Policy. The GCG
Kebijakan Governansi. Prinsip-prinsip GCG yang diterapkan principles implemented at Bank INA are outlined as follows.
di Bank INA diuraikan sebagai berikut.
Perilaku Beretika / Ethical Behavior
Bank senantiasa mengedepankan kejujuran, memperlakukan semua pihak dengan hormat (respect), memenuhi komitmen,
membangun serta menjaga nilai-nilai moral dan kepercayaan secara konsisten. Bank juga memperhatikan kepentingan Pemegang
Saham dan pemangku kepentingan lainnya berdasarkan asas kewajaran dan kesetaraan (fairness) dan dikelola secara independen
sehingga masing-masing organ Bank tidak saling mendominasi dan tidak dapat diintervensi oleh pihak lainnya.
The Bank always prioritizes honesty, treats all parties with respect, fulfills commitments, builds and maintains moral values and
trust consistently. The Bank also pays attention to the interests of Shareholders and other stakeholders based on the principles
of fairness and equality and is managed independently so that each organ of the Bank does not dominate each other and cannot
be intervened by other parties.
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Akuntabilitas / Accountability
Bank dapat mempertanggungjawabkan kinerjanya secara transparan dan wajar. Untuk itu, Bank harus dikelola dengan benar,
terukur, dan sesuai dengan kepentingan korporat dengan tetap mempertimbangkan kepentingan Pemegang Saham dan pemangku
kepentingan. Akuntabilitas merupakan prasyarat yang diperlukan untuk mencapai kinerja yang berkelanjutan.
The Bank is accountable for its performance in a transparent and fair manner. To that end, the Bank must be managed properly,
measurably, and in accordance with corporate interests while taking into account the interests of Shareholders and stakeholders.
Accountability is a necessary prerequisite for achieving sustainable performance.
Transparansi / Transparency
Untuk menjaga objektivitas dalam menjalankan bisnis, Bank menyediakan informasi yang material dan relevan dengan cara yang
mudah diakses dan dipahami oleh pemangku kepentingan. Bank mengambil inisiatif untuk mengungkapkan tidak hanya masalah
yang diisyaratkan oleh peraturan perundang-undangan, tetapi juga hal yang penting untuk pengambilan keputusan oleh Pemegang
Saham, kreditur, dan pemangku kepentingan lainnya.
To maintain objectivity in conducting business, the Bank provides material and relevant information in a manner that is easily
accessible and understood by stakeholders. The Bank takes the initiative to disclose not only matters required by laws and
regulations, but also matters that are important for decision making by Shareholders, creditors, and other stakeholders.
Keberlanjutan / Sustainability
Bank mematuhi peraturan perundang-undangan dan berkomitmen melaksanakan tanggung jawab terhadap masyarakat dan
lingkungan, agar berkontribusi pada pembangunan berkelanjutan melalui kerja sama dengan semua pemangku kepentingan terkait
untuk meningkatkan kehidupan yang selaras dengan kepentingan bisnis dan agenda pembangunan berkelanjutan.
The Bank complies with legislation and is committed to carrying out its responsibilities towards society and the environment,
in order to contribute to sustainable development through cooperation with all relevant stakeholders to improve life in line with
business interests and the sustainable development agenda.
Peningkatan Kualitas Penerapan GCG
Improvement of GCG Implementation Quality
Dalam rangka menjaga efektivitas tata kelola dan relevansinya To maintain the effectiveness of governance and its relevance to
terhadap dinamika usaha, Bank INA melakukan penguatan business dynamics, Bank INA is continuously strengthening the
berkelanjutan atas penerapan GCG. Upaya ini mencakup GCG implementation. This effort include the review, evaluation
peninjauan, evaluasi, dan penyempurnaan kerangka GCG and refinement of GCG framework across all the governance
pada seluruh aspek dan organ tata kelola, guna mendukung aspects and organs, to support the sustainability of business
keberlanjutan kegiatan usaha serta penciptaan nilai tambah activities and the creation of added values for Shareholders.
bagi Pemegang Saham. Pelaksanaan penguatan tersebut The implementation of such strengthening refers to Policy
mengacu pada Kebijakan No. KSP/CSC/005/02/0424 tanggal No. KSP/CSC/005/02/0424 dated April 16, 2024 concerning
16 April 2024 tentang Pedoman Penerapan Tata Kelola. Governance Implementation Guidelines.
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Tata Kelola Perusahaan
Corporate Governance
Penilaian Penerapan GCG
Assessment of GCG Implementation
Bank INA secara berkala melakukan penilaian atas penerapan Bank INA periodically assess the implementation of GCG
GCG guna memastikan efektivitas pelaksanaan GCG to ensure the effectiveness of GCG implementation across
pada seluruh organ Bank. Penilaian tersebut dilaksanakan all organs of the Bank. The assessment is carried out with
melalui mekanisme self-assessment yang melibatkan self-assessment mechanism involving the Board of
Dewan Komisaris, Direksi, Pejabat Eksekutif, serta unit kerja Commissioners, Board of Directors, Executive Officers,
terkait. Cakupan penilaian meliputi evaluasi atas governance and related work units. The assessment coverage include
structure, governance process, dan governance outcome the evaluation on governance structure, governance process,
guna menilai kesesuaian penerapan GCG dengan ketentuan and governance outcome to assess the alignment of GCG
yang berlaku serta mendukung pengelolaan Bank secara sehat. implementation with the applicable regulations as well as
supporting sound Bank management.
Dasar Penilaian Penerapan GCG Basis for Assessment of GCG
Implementation
Penilaian penerapan GCG di Bank INA dilaksanakan dengan The assessment of GCG implementation at Bank INA is carried
mengacu pada Peraturan Otoritas Jasa Keuangan No. 17 out by referring to Financial Services Authority Regulation
Tahun 2023 dan Surat Edaran Otoritas Jasa Keuangan No. 17 of 2023 and Financial Services Authority Circular Letter
No. 14/SEOJK.03/2025 tentang Penerapan Tata Kelola bagi No. 14/SEOJK.03/2025 on the Implementation of Governance
Bank Umum. Berdasarkan ketentuan tersebut, Bank INA for Commercial Banks. Based on these provisions, Bank INA is
melakukan penilaian sendiri atas penerapan GCG secara carrying out periodic self-assessment on the implementation
berkala, sekurang-kurangnya 2 kali dalam satu tahun buku. of GCG at least twice in one fiscal year. This assessment is done
Penilaian ini dilakukan untuk memastikan kesesuaian penerapan to ensure an alignment between the GCG implementation with
GCG dengan ketentuan yang berlaku sekaligus mendorong the applicable regulations, as well as supporting a continuous
peningkatan kualitas pengelolaan Bank secara berkelanjutan. improvement in the quality of the Bank management.
Kriteria Penilaian Penerapan GCG Criteria for Assessment of GCG
Implementation
Penilaian penerapan GCG di Bank INA dilakukan dengan The assessment of GCG implementation at Bank INA is carry
menggunakan kerangka governance system sebagai dasar out using the governance system framework as a basis of
evaluasi. Kerangka tersebut membagi penerapan GCG ke evaluation. This framework divided the GCG implementation
dalam 3 aspek utama, yaitu governance structure, governance into 3 main aspects, namely governance structure, governance
process, dan governance outcome. Ketiga aspek ini selanjutnya process, and governance outcome. These three aspects are
digunakan sebagai dasar dalam penyusunan 16 faktor penilaian, later used as the basis in the preparation of the 16 assessment
yang meliputi: factors, which consists of:
1. Pelaksanaan tugas, tanggung jawab, dan wewenang Dewan 1. Implementation of Board of Commissioners’ duties,
Komisaris; responsibilities, and authorities;
2. Pelaksanaan tugas, tanggung jawab, dan wewenang 2. Implementation of Board of Directors’ duties,
Direksi; responsibilities, and authorities;
3. Kelengkapan dan pelaksanaan tugas Komite; 3. Completeness and implementation of Committee’s duties;
4. Penanganan benturan kepentingan; 4. Handling of conflict of interest;
5. Penerapan fungsi kepatuhan; 5. Implementation of compliance function;
6. Penerapan fungsi audit internal; 6. Implementation of internal audit function;
7. Penerapan fungsi audit eksternal; 7. Implementation of external audit function;
8. Penerapan manajemen risiko, termasuk sistem 8. Implementation of risk management, including internal
pengendalian internal; control system;
9. Pemberian remunerasi; 9. Provision of remuneration;
10. Penyediaan dana kepada pihak terkait (related party) dan 10. Provision of funds to related party and provision of large
penyediaan dana besar (large exposure); exposure;
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11. Integritas pelaporan dan sistem teknologi informasi; 11. Integrity of reporting and information technology system;
12. Rencana strategis Bank; 12. The Bank’s strategic plan;
13. Aspek Pemegang Saham; 13. The Shareholders’ aspect;
14. Penerapan strategi anti-fraud, termasuk anti-penyuapan; 14. Implementation of anti-fraud strategy, and anti-bribery;
15. Penerapan keuangan berkelanjutan, termasuk penerapan 15. Implementation of sustainable finance, implementation of
tanggung jawab sosial dan lingkungan; serta social and environmental responsibilities; and
16. Penerapan tata kelola dalam kelompok usaha Bank. 16. Implementation of governance in Bank’s business group.
Pihak Pelaksana Penilaian Penerapan Assessor of GCG Implementation
GCG
Pelaksanaan self-assessment GCG di Bank INA berada di bawah The GCG self-assessment at Bank INA is coordinated by
koordinasi Divisi Compliance & Anti-Money Laundering serta the Compliance & Anti-Money Laundering Division, and is
dilaksanakan dengan melibatkan seluruh divisi, departemen, carried out by involving all of the related divisions, departments,
dan unit kerja terkait. and work units.
Hasil Penilaian Sendiri Penerapan GCG
GCG Implementation Self-Assessment Results
Indikator Peringkat Definisi Peringkat
Indicator Rating Rating Definition
Mencerminkan manajemen Bank telah melakukan penerapan tata kelola yang secara umum BAIK.
Hal ini tercermin dari pemenuhan yang memadai atas prinsip tata kelola. Dalam hal terdapat kelemahan
penerapan prinsip tata kelola, secara umum kelemahan tersebut kurang signifikan dan dapat diselesaikan
dengan tindakan normal oleh manajemen Bank.
Individual 2
Reflecting that the Bank’s management has implemented generally GOOD governance. This is reflected
in the adequate fulfillment of the governance principles. In the event that there are weaknesses in
the implementation of governance principles, in general these weaknesses are less significant and can
be resolved by normal actions by the Bank’s management.
Berdasarkan hasil analisis terhadap seluruh kriteria dan indikator Based on the analysis of all criteria and indicator of GCG
penilaian penerapan GCG tahun 2025, Bank INA memperoleh implementation assessment in 2025, Bank INA obtained
peringkat faktor Tata Kelola di Peringkat 2 atau “BAIK”. Analisis a Governance factor of Rating 2 or “GOOD”. The rating analysis
akan diuraikan sebagai berikut. is outlined below.
Governance Aspek struktur tata kelola di Bank INA telah dilaksanakan The governance structure aspect at Bank INA has been
Structure secara memadai, antara lain tercermin dari: adequately implemented, among others reflected in:
• Dalam memperkuat Visi dan Misi Bank “Menjadi Bank • In strengthening the Bank’s Vision and Mission “To Become
Nasional Pilihan Utama Masyarakat” telah dilakukan the National Bank of Choice for the Community”, a more
perkembangan organisasi yang lebih dinamis dengan dynamic organizational development has been carried
menyelaraskan Struktur Organisasi Bank yang telah diubah out by aligning the Bank’s Organizational Structure which
beberapa kali, terakhir melalui Surat Keputusan Direksi has been amended several times, most recently through
No. SK/DIR/067/0925 tentang Perubahan Struktur Board of Directors Decision Letter No. SK/DIR/067/0925
Organisasi PT Bank Ina Perdana Tbk; concerning Changes to the Organizational Structure of
PT Bank Ina Perdana Tbk;
• Seluruh anggota Direksi dan anggota Dewan Komisaris • All members of the Board of Directors and members
telah lulus Penilaian Kemampuan dan Kepatutan serta of the Board of Commissioners have passed the Fit and
telah memperoleh surat persetujuan baik dari Bank Proper Test and have obtained approval letters from
Indonesia maupun Otoritas Jasa Keuangan. Komposisi Bank Indonesia and the Financial Services Authority.
anggota Direksi dan anggota Dewan Komisaris sampai The composition of the Board of Directors and Board of
dengan posisi Semester II Tahun 2025 telah sesuai dengan Commissioners as of the second semester of 2025 is in
ketentuan yang berlaku; accordance with prevailing regulations;
• Bank telah memiliki kebijakan atau pedoman dan tata tertib • The Bank has policies/guidelines and rules of conduct
anggota Direksi dan anggota Dewan Komisaris mengenai for members of the Board of Directors and Board of
periode masa jabatan anggota Direksi dan anggota Commissioners regarding tenure, criteria, mechanisms,
Dewan Komisaris dan kriteria, mekanisme dan tata cara and procedures for appointment, replacement,
pengangkatan, penggantian, pemberhentian, dan/atau dismissal, and/or resignation as stipulated in Policy
pengunduran diri anggota yang tertuang dalam Kebijakan No. KSP/CSC/005/02/0424 concerning Governance
No. KSP/CSC/005/02/0424 perihal Pedoman Penerapan Implementation Guidelines. The division of duties of
Tata Kelola. Sedangkan pembidangan tugas Direksi beserta the Board of Directors and the mechanism for Alternate
dengan mekanisme Direktur Penggantinya tertuang dalam Directors are stipulated in Board of Directors Decision
Surat Keputusan Direksi No. SK/DIR/070/1224 tentang Letter No. SK/DIR/070/1224 concerning Appointment of
Penunjukan Pejabat Pengganti atau Alternate Direksi; Substitute or Alternate Directors;
PT Bank Ina Perdana Tbk 254 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
• Direksi dan Dewan Komisaris telah memiliki perangkat • The Board of Directors and Board of Commissioners have
komite untuk mendukung pelaksanaan peran dan committee structures to support the implementation of
fungsinya; their roles and functions;
• Bank telah melakukan pengkinian kebijakan internal, baik di • The Bank has updated internal policies in credit,
bidang perkreditan, operasional, manajemen risiko maupun operational, risk management, and IT areas in accordance
IT, yang disesuaikan dengan ketentuan regulator dan with regulatory provisions and manages such policies in
menatausahakan kebijakan internal tersebut dalam aplikasi a web-based application “Inside INA” to support business
berbasis web “Inside INA” sebagai penunjang jalannya activities;
kegiatan usaha Bank;
• Bank telah menyediakan SDM yang berkualitas dan • The Bank has provided qualified and competent human
berkompeten yang tercermin dengan diberikannya resources, reflected in training opportunities for all
kesempatan pelatihan bagi seluruh karyawan untuk employees through certification, training, webinars, and
meningkatkan kemampuannya dalam rangka menunjang seminars conducted internally and externally. Members of
peningkatan kinerja perusahaan melalui sertifikasi, the Board of Directors and Board of Commissioners hold
training/pelatihan, webinar maupun seminar, baik yang Risk Management Certification Level 7;
diselenggarakan oleh internal maupun eksternal. Anggota
Direksi dan Anggota Dewan Komisaris telah memiliki
Sertifikasi Manajemen Risiko Jenjang 7;
• Komposisi keanggotaan Komite Audit, Komite Pemantau • The composition of the Audit Committee, Risk Monitoring
Risiko, serta Komite Remunerasi dan Nominasi telah Committee, and Remuneration and Nomination
sesuai dengan regulasi yang berlaku dan telah diangkat Committee complies with prevailing regulations and
berdasarkan keputusan rapat Dewan Komisaris yang has been appointed based on Board of Commissioners
kemudian ditetapkan melalui Surat Keputusan Direksi serta meetings and stipulated through Board of Directors
masing-masing memiliki Piagam Komite; Decision Letter, each having its own Charter;
• Bank telah memiliki Kebijakan dalam Penanganan • The Bank has a Conflict of Interest Policy as stipulated
Benturan Kepentingan yang tertuang dalam Kebijakan in Policy No. KEB/CRS/031/02/1124 concerning Material
No. KEB/CRS/031/02/1124 perihal Transaksi Material, Transactions, Affiliation, and Conflict of Interest. All new
Afiliasi, dan Benturan Kepentingan dan sebagai kelanjutan employees are required to sign a Conflict of Interest
proses, setiap karyawan baru wajib menandatangani Avoidance Statement. This policy binds members of
”Surat Pernyataan Penghindaran Benturan Kepentingan”. the Board of Directors, Board of Commissioners,
Kebijakan ini mengikat setiap anggota Direksi, anggota committees, executive officers, and employees. During
Dewan Komisaris, anggota Komite Bank, Pejabat Eksekutif, the second semester of 2025, there were no conflicts of
dan Pegawai Bank. Selama Semester II Tahun 2025, tidak interest;
terdapat Benturan Kepentingan;
• Pemegang Saham Bank mendukung pelaksanaan kegiatan • Shareholders support the Bank’s business activities
usaha Bank yang sehat dan menjaga keberlangsungan usaha and ensure business continuity and responsibility in
Bank serta bertanggung jawab dalam rangka penanganan handling and resolving Bank issues, as reflected in
dan penyelesaian permasalahan Bank yang tercermin the implementation of GMS and strong capitalization;
dalam pelaksanaan RUPS dan permodalan yang kuat;
• Struktur organisasi Bank telah sesuai dengan ketentuan • The Bank’s organizational structure complies with
yang berlaku dan telah memadai untuk mendukung regulations and supports Anti-Fraud Strategy
Penerapan Strategi Anti-Fraud dengan dibentuknya implementation through the establishment of Compliance
Satuan Kerja Kepatuhan, Satuan Kerja Manajemen Unit, Risk Management Unit, Internal Audit Unit, and
Risiko, Satuan Kerja Audit Internal, dan Satuan Kerja Anti-Fraud Management Unit as stipulated in Board of
Anti-Fraud Management, sebagaimana tercantum dalam Directors Decision Letter No. SK/DIR/067/0925; and
Surat Keputusan Direksi No. SK/DIR/067/0925 tentang
Perubahan Struktur Organisasi PT Bank Ina Perdana, Tbk;
serta
• Rencana Korporasi (Corporate Plan) dan Rencana Bisnis • Corporate Plan and Bank Business Plan (RBB) have
Bank (RBB) telah disampaikan kepada Otoritas Jasa been submitted to the Financial Services Authority in
Keuangan sesuai dengan ketentuan yang berlaku. accordance with regulations.
Governance Aspek proses tata kelola di Bank INA telah dilaksanakan The governance process aspects at Bank INA have been
Process dengan baik, antara lain tercermin dari: implemented properly, as reflected, among others, in
the following:
• Direksi telah mengangkat anggota Komite di bawah Dewan • The Board of Directors has appointed members of
Komisaris berdasarkan keputusan rapat Dewan Komisaris the Committees under the Board of Commissioners
yang kemudian ditetapkan melalui Surat Keputusan based on the resolution of the Board of Commissioners’
Direksi. Komite yang dibentuk yaitu Komite Audit, Komite meeting, which was subsequently stipulated through
Pemantau Risiko, Komite Remunerasi dan Nominasi. Dewan a Decision Letter of the Board of Directors. The committees
Komisaris telah menyelenggarakan rapat sesuai dengan established are the Audit Committee, Risk Monitoring
ketentuan dan hasil rapat menjadi rekomendasi kepada Committee, Remuneration and Nomination Committee.
Direksi dari Dewan Komisaris dalam mengambil keputusan; The Board of Commissioners has conducted meetings
in accordance with the prevailing provisions, and the
results of such meetings serve as recommendations from
the Board of Commissioners to the Board of Directors in
making decisions;
• Direksi telah melaksanakan tugas dan tanggung jawabnya • The Board of Directors has carried out its duties and
secara independen terhadap Pemegang Saham. Hal ini responsibilities independently from the Shareholders.
dapat dilihat pada Laporan Tahunan dan Rencana Aksi This can be seen in the Annual Report and Recovery Plan;
Pemulihan (Recovery Plan);
• Temuan Audit Internal, Audit Eksternal, dan hasil • Findings from Internal Audit, External Audit, and the results
pengawasan Otoritas Jasa Keuangan dan/atau hasil of supervision by the Financial Services Authority and/or
pengawasan otoritas lain telah ditindaklanjuti sesuai the results of supervision by other authorities have been
komitmen yang telah ditetapkan; followed up in accordance with the commitments that
have been established;
Laporan Tahunan 2025 Annual Report 255 PT Bank Ina Perdana Tbk
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• Selama Semester II Tahun 2025, tidak terdapat benturan • During the second semester of fiscal year 2025, there
kepentingan dan tidak terdapat intervensi dari pemilik, were no conflicts of interest and no intervention from
pihak terkait, atau pihak lain terhadap pengambilan the owners, related parties, or other parties in decision-
keputusan dalam penyediaan dana. Hal ini menunjukkan making regarding the provision of funds. This indicates
bahwa penerapan tata kelola di Bank INA sudah berjalan that the implementation of governance at Bank INA has
dengan baik; been running properly;
• Penerapan Fungsi Kepatuhan telah diimplementasikan • The implementation of the Compliance Function has
secara optimal pada setiap aktivitas Bank dengan been optimally carried out in every Bank activity by
memperhatikan prinsip kehati-hatian, dengan melakukan observing the prudential principle, through conducting
kajian/review terhadap rencana pemberian fasilitas kredit, studies/reviews of plans for the provision of credit
rencana penerbitan produk dan aktivitas baru, rencana facilities, plans for the issuance of new products and
pengembangan jaringan kantor serta pemberian opini activities, plans for office network expansion, as well
sesuai dengan ketentuan yang berlaku serta melakukan as providing opinions in accordance with the prevailing
resume dan analisa dampak atas peraturan baru yang regulations, and preparing summaries and impact analyses
diterbitkan oleh regulator; of new regulations issued by the regulator;
• Satuan Kerja Kepatuhan memantau dan menjaga agar • The Compliance Work Unit monitors and ensures that
kegiatan usaha Bank tidak menyimpang dari ketentuan the Bank’s business activities do not deviate from
dengan melakukan review terhadap rencana penerbitan the prevailing provisions by conducting reviews of plans for
kebijakan bidang perkreditan dan non perkreditan dan the issuance of policies in the credit and non-credit sectors
melakukan mitigasi risiko untuk mencegah terjadinya and carrying out risk mitigation to prevent sanctions in
sanksi berupa denda dengan melakukan reminder terhadap the form of fines by issuing reminders regarding reporting
kewajiban pelaporan kepada Unit Kerja terkait setiap obligations to the relevant Work Units every month;
bulannya;
• Penerapan Fungsi Audit Intern telah dilaksanakan oleh • The implementation of the Internal Audit Function has
Divisi Internal Audit secara efektif dan mencakup seluruh been effectively carried out by the Internal Audit Division
aspek dan unsur kegiatan yang secara langsung dapat and covers all aspects and elements of activities that may
memengaruhi kepentingan Bank dan masyarakat. Hal directly affect the interests of the Bank and the public.
ini dilakukan dengan menyusun Rencana Audit Tahunan This is conducted by preparing the Annual Audit Plan (RAT)
(RAT) dengan memperhatikan strategi Bisnis Bank dan with due consideration to the Bank’s business strategy
disampaikan kepada regulator dalam Laporan Pelaksanaan and submitting it to the regulator in the Report on the
dan Pokok-Pokok Hasil Audit Intern; Implementation and Main Points of Internal Audit Results;
• Akuntan publik dan kantor akuntan publik yang • The appointed public accountant and public accounting
ditunjuk, mampu bekerja secara independen dengan firm are able to work independently by providing a Public
memberikan Surat Pernyataan Independensi akuntan Accountant’s Independence Statement as set out in KAP
publik dituangkan dalam Surat KAP Purwanto Susanti Purwanto Susanti and Surja (member firm of Ernst &
dan Surja (firma anggota Ernst & Young Global Limited) Young Global Limited) Letter No. 7359/PSS/2025, dated
No. 7359/PSS/2025, tanggal 10 Oktober 2025; October 10, 2025;
• Bank melakukan pemantauan dan analisis transaksi nasabah • The Bank routinely monitors and analyzes customer
secara rutin untuk memastikan ada atau tidak adanya transactions to ensure the presence or absence
transaksi keuangan mencurigakan, transaksi keuangan of suspicious financial transactions, cash financial
tunai dan/atau transaksi keuangan transfer dana dari dan transactions, and/or fund transfer transactions from and
ke luar negeri dan melaporkannya kepada regulator; to overseas, and reports them to the regulator;
• Bank telah mentransparansikan laporan kondisi keuangan • The Bank has transparently disclosed reports on its financial
dan tata cara pengaduan nasabah dan penyelesaian condition and the procedures for customer complaints and
sengketa kepada nasabah sesuai ketentuan yang mengatur dispute resolution to customers in accordance with the
mengenai Pengaduan Nasabah dan Mediasi Perbankan; provisions governing Customer Complaints and Banking
serta Mediation; and
• Bank telah menyusun RBB secara realistis, komprehensif • The Bank has prepared the Bank Business Plan (RBB) in
dan terukur dengan memperhatikan prinsip kehati-hatian a realistic, comprehensive, and measurable manner by
dan kompleksitas kegiatan usaha Bank. observing the prudential principle and the complexity of
the Bank’s business activities.
Governance Penerapan tata kelola di Bank INA telah dilaksanakan dengan The implementation of governance at Bank INA has been
Outcome baik, antara lain melalui: carried out properly, among others, through the following:
• Fungsi Manajemen Risiko secara umum telah diterapkan • The Risk Management Function has generally been
dengan baik sehingga seluruh risiko dapat terjaga dengan implemented properly so that all risks can be well
baik yang tercermin dari Tingkat Kesehatan Bank pada maintained, as reflected in the Bank’s Soundness Level in
Semester I Tahun 2025 dengan Peringkat 2 (Low to the first semester of fiscal year 2025 with Rank 2 (Low to
Moderate) dan Profil Risiko Bank pada Triwulan III Tahun Moderate) and the Bank’s Risk Profile in the third quarter
2025 dengan Peringkat 2 sehingga masuk dalam kategori of fiscal year 2025 with Rank 2, thereby placing it in
sehat; the healthy category;
• Temuan pemeriksaan Divisi Internal Audit telah • Findings from the examination by the Internal Audit
ditindaklanjuti dengan baik oleh objek audit (auditee) Division have been properly followed up by the audit
tercermin dari Laporan Pelaksanaan dan Pokok-Pokok objects (auditees), as reflected in the Report on
Hasil Audit Intern Semester II Tahun 2025 PT Bank Ina the Implementation and Main Points of Internal Audit
Perdana Tbk; Results for the second semester of fiscal year 2025 of
PT Bank Ina Perdana Tbk;
• Bank telah menyusun dan menyajikan laporan dengan tata • The Bank has prepared and submitted reports in
cara yang sesuai dengan regulator mengenai transparansi procedures compliant with the regulator’s requirements
dan publikasi laporan Bank, antara lain melalui aplikasi regarding the transparency and publication of Bank
APOLO, SIPENA, Sipesat, Sigap, Sipeduli, ease BI dan reports, among others through the APOLO, SIPENA,
aplikasi lainnya. Namun demikian, masih ditemukan adanya Sipesat, Sigap, Sipeduli, ease BI, and other applications.
kesalahan dalam penyampaian laporan kepada regulator Nevertheless, errors were still found in the submission of
sehingga menyebabkan Bank dikenakan sanksi berupa reports to the regulator, resulting in the Bank being subject
denda finansial; to sanctions in the form of financial penalties;
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Tata Kelola Perusahaan
Corporate Governance
• Hasil audit dan management letter telah menggambarkan • The audit results and management letter have described
informasi material mengenai kondisi Bank dan disampaikan material information regarding the Bank’s condition and
secara tepat waktu kepada Otoritas Jasa Keuangan oleh were submitted in a timely manner to the Financial Services
kantor akuntan publik yang ditunjuk; Authority by the appointed public accounting firm;
• Tidak terdapat intervensi dari pemilik, pihak terkait, atau • There was no intervention from the owners, related parties,
pihak lain terhadap kegiatan operasional Bank yang dapat or other parties in the Bank’s operational activities that
menimbulkan terjadinya benturan kepentingan sehingga could give rise to conflicts of interest, thereby causing
merugikan Bank atau mengurangi keuntungan Bank; losses to the Bank or reducing the Bank’s profits;
• Pengungkapan dan transparansi informasi kondisi keuangan • Disclosure and transparency of financial and non-financial
dan non-keuangan telah dilakukan secara memadai kepada condition information have been adequately carried out
pemangku kepentingan, termasuk mengumumkan Laporan to stakeholders, including the publication of monthly,
Keuangan Publikasi bulanan, triwulanan dan tahunan serta quarterly, and annual published financial statements,
telah menyampaikan kepada Otoritas Jasa Keuangan atau and these have been submitted to the Financial Services
pemangku kepentingan sesuai ketentuan yang berlaku. Authority or stakeholders in accordance with the prevailing
Transparansi informasi dapat dilihat melalui situs web Bank provisions. Information transparency can be seen through
INA www.bankina.co.id; Bank INA’s website at www.bankina.co.id;
• Direksi dan Dewan Komisaris mampu melakukan • The Board of Directors and the Board of Commissioners
pengawasan secara aktif terhadap pelaksanaan kebijakan are able to actively supervise the implementation of
dan strategi manajemen risiko, antara lain melalui risk management policies and strategies, among others
pelaksanaan rapat antara Dewan Komisaris dan Direksi, through meetings between the Board of Commissioners
Komite Manajemen Risiko, Komite Kebijakan Perkreditan and the Board of Directors, the Risk Management
dan ALCO; Committee, the Credit Policy Committee, and ALCO;
• Bank telah menerapkan strategi anti-fraud secara • The Bank has effectively implemented its anti-fraud
efektif dengan melakukan pencegahan dan penanganan strategy by carrying out prevention and handling
agar kegiatan usaha Bank tidak dimanfaatkan dalam measures so that the Bank’s business activities are
aktivitas yang terkait dengan tindak pidana dengan not used in activities related to criminal acts through
mengimplementasikan 4 pilar. Bank telah memiliki dan the implementation of the 4 pillars. The Bank already has
menerapkan Fraud Detection System (FDS); and implements a Fraud Detection System (FDS);
• Rencana Korporasi dan RBB dalam rangka pencapaian Misi • The Corporate Plan and RBB for the achievement of
dan Visi Bank telah disusun sesuai dengan kompleksitas the Bank’s Mission and Vision have been prepared in
Bank dan arahan Manajemen untuk pengembangan accordance with the Bank’s complexity and Management’s
Bisnis. Rencana tersebut telah dikomunikasikan kepada direction for business development. The plan has been
karyawan dalam Rapat Kerja Nasional (Rakernas) yang communicated to employees in the National Working
diselenggarakan di Hotel Atria, Gading Serpong, pada Meeting (Rakernas) held at Hotel Atria, Gading Serpong,
tanggal 16-17 Januari 2025 dengan tema “Sustainable & on January 16–17, 2025 with the theme “Sustainable &
Quality Growth”; serta Quality Growth”; and
• Rencana aksi keuangan berkelanjutan memuat target • The sustainable finance action plan includes
waktu penerapan dan disampaikan secara lengkap dan the implementation timeline targets and was submitted
tepat waktu kepada Otoritas Jasa Keuangan. Pada completely and in a timely manner to the Financial
tahun 2025, Bank telah menyampaikan Rencana Aksi Services Authority. In 2025, the Bank submitted the 2026
Keuangan Berkelanjutan (RAKB) 2026 melalui Surat Sustainable Finance Action Plan (RAKB) through Letter
No. OJK/DIR/196/1225, tanggal 4 Desember 2025. No. OJK/DIR/196/1225, dated December 4, 2025.
Penilaian Tingkat Kesehatan Bank
Assessment of Bank Soundness Level
Penilaian tingkat kesehatan Bank dilakukan secara konsisten Assessment of Bank soundness level is conducted consistently
untuk mengevaluasi kinerja dan kondisi Bank secara to evaluate the overall performances and conditions of
menyeluruh. Penilaian tersebut dilaksanakan melalui metode the Bank. This assessment is carried out by using a self-
self-assessment dengan mengacu pada Peraturan Otoritas assessment method with reference to Financial Services
Jasa Keuangan No. 4/POJK.03/2016 tentang Penilaian Tingkat Authority Regulation No. 4/POJK.03/2016 concerning
Kesehatan Bank Umum serta Peraturan Otoritas Jasa Keuangan Soundness Level Assessment of Commercial Banks, as well
No. 17 Tahun 2023 tentang Penerapan Tata Kelola bagi Bank as Financial Services Authority Regulation No. 17 of 2023 on
Umum. Berdasarkan hasil penilaian tahun 2025, Bank INA the Implementation of Governance for Commercial Banks.
memperoleh Peringkat 2 atau “Sehat”, yang mencerminkan Based on the 2025 assessment results, Bank INA obtained
stabilitas operasional serta efektivitas pengelolaan risiko. Rating 2 or “Healthy”, reflecting operational stability and
effective risk management.
Laporan Tahunan 2025 Annual Report 257 PT Bank Ina Perdana Tbk
Page 260
Hasil Penilaian
Komponen Assessment Result
Component Peringkat Kategori
Rating Category
Risk Profile 2 Low To Moderate
Baik
Good Corporate Governance 2
Good
Cukup Baik
Earning 3
Fair
Baik
Capital 2
Good
Peringkat Kesehatan Bank Sehat
2
Bank Soundness Level Healthy
Penerapan Pedoman Tata Kelola
Perusahaan Terbuka
Implementation of Public Company Governance Guidelines
Penerapan Pedoman Tata Kelola Perusahaan Terbuka di The implementation of Public Company Governance Guidelines
Bank INA mengacu pada Peraturan Otoritas Jasa Keuangan at Bank INA is referring to Financial Services Authority
No. 21/POJK.04/2015 dan Surat Edaran Otoritas Jasa Keuangan Regulation No. 21/POJK.04/2015 and Financial Services
No. 32/SEOJK.04/2015. Implementasi atas ketentuan tersebut Authority Circular No. 32/SEOJK.04/2015. The implementation
disajikan dalam tabel berikut. of these provisions is presented in the below table.
Aspek/Prinsip/Rekomendasi Keterangan
No. Status
Aspects/Principles/Recommendations Description
HUBUNGAN PERUSAHAAN TERBUKA DENGAN PEMEGANG SAHAM DALAM MENJAMIN HAK-HAK PEMEGANG SAHAM
I.
RELATIONSHIP BETWEEN THE PUBLIC COMPANY AND SHAREHOLDERS IN GUARANTEEING THE SHAREHOLDERS’ RIGHTS
Meningkatkan Nilai Penyelenggaraan Rapat Umum Pemegang Saham (RUPS).
1.
Increasing the Value of Convening General Meeting of Shareholders (GMS).
a. Perusahaan Terbuka memiliki cara atau prosedur Terpenuhi Tata cara pemungutan suara (voting) dalam RUPS diatur dalam
teknis pengumpulan suara (voting), baik secara Kebijakan No. KSP/CSC/005/02/0424 tanggal 16 April 2024
terbuka maupun tertutup, yang mengedepankan tentang Pedoman Penerapan Tata Kelola.
independensi dan kepentingan Pemegang Saham.
The Public Company has technical voting methods Complied Technical voting methods at the GMS is stipulated in Policy
or procedures, either open or close, prioritizing No. KSP/CSC/005/02/0424 dated April 16, 2024 concerning
independence and interest of Shareholders. Governance Implementation Guidelines.
b. Seluruh anggota Dewan Komisaris dan anggota Direksi Terpenuhi RUPS Tahunan pada 5 Juni 2025 dihadiri seluruh anggota Dewan
Perusahaan Terbuka hadir dalam RUPS Tahunan. Komisaris dan Direksi.
All members of the Board of Commissioners and Complied The Annual GMS on June 5, 2025 was attended by all members of
Board of Directors of the Public Listed Company the Board of Commissioners and Board of Directors.
attended the Annual GMS.
c. Ringkasan risalah RUPS tersedia dalam situs web Terpenuhi Ringkasan risalah RUPS tersedia di situs web Bank pada laman
Perusahaan Terbuka paling sedikit selama 1 tahun. Hubungan Investor >> RUPS.
Summary of GMS Minutes is available on the Public Complied Summary of GMS minutes is available at the Bank’s website in
Company’s website for at least 1 year. the Investor Relations section >> GMS.
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Meningkatkan Kualitas Komunikasi Perusahaan Terbuka dengan Pemegang Saham atau Investor.
2.
Increasing the Communication Quality between the Public Company and Shareholders or Investors.
a. Perusahaan Terbuka memiliki suatu kebijakan Terpenuhi Bank telah memiliki kebijakan komunikasi dengan Pemegang
komunikasi dengan Pemegang Saham atau investor. Saham atau Investor antara lain mengatur tentang berbagai hal
terkait pelaksanaan RUPS.
The Public Company has communication policy with Complied The Bank has a communication policy with Shareholders or
the Shareholders or investors. investors, which among other things regulates various matters of
GMS implementation.
b. Perusahaan Terbuka mengungkapkan kebijakan Terpenuhi Informasi mengenai Kebijakan komunikasi Bank dengan Pemegang
komunikasi Perusahaan Terbuka dengan Pemegang Saham, khususnya terkait pelaksanaan RUPS, tercantum dalam
Saham atau investor dalam situs web. Kebijakan No. KSP/CSC/005/02/0424 tanggal 16 April 2024
tentang Pedoman Penerapan Tata Kelola.
The Public Company discloses its policy on Complied Information on Bank’s communication policy with Shareholders,
communication with Shareholders or investors on especially related to GMS implementation, is stated in Policy
the website. No. KSP/CSC/005/02/0424 dated April 16, 2024 concerning
Governance Implementation Guidelines.
FUNGSI DAN PERAN DEWAN KOMISARIS
II.
FUNCTIONS AND ROLES OF THE BOARD OF COMMISSIONERS
Memperkuat Keanggotaan dan Komposisi Dewan Komisaris.
3.
Strengthening the Board of Commissioners’ Membership and Composition.
a. Penentuan jumlah anggota Dewan Komisaris Terpenuhi Jumlah anggota Dewan Komisaris ditetapkan secara proporsional
mempertimbangkan kondisi Perusahaan Terbuka. dengan memperhatikan kebutuhan dan karakteristik usaha Bank,
serta telah memenuhi ketentuan yang ditetapkan oleh Otoritas
Jasa Keuangan.
The determination of number of Board of Complied The number of Board of Commissioners’ members is determined
Commissioners’ members considers the Public proportionally by taken into account the Bank’s business needs
Company’s condition. and characteristics, as well as fulfillment of requirements set by
Financial Services Authority.
b. Penentuan komposisi anggota Dewan Komisaris Terpenuhi Dewan Komisaris Bank INA memiliki kompetensi yang memadai,
memperhatikan keberagaman keahlian, pengetahuan, yang tercermin dari latar belakang keahlian, pengetahuan, dan
dan pengalaman yang dibutuhkan. pengalaman para anggotanya dalam mendukung kebutuhan dan
pengawasan Bank.
The determination of Board of Commissioners’ Complied Bank INA’s Board of Commissioners possess adequate
composition considers the range of expertise, competencies, as seen in the background of expertise, knowledge,
knowledge, and experience required. and experience of its members in supporting the Bank’s needs and
supervision.
4. Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris.
Increasing the Quality of Implementation of Board of Commissioners’ Duties and Responsibilities.
a. Dewan Komisaris mempunyai kebijakan penilaian Terpenuhi Kinerja Dewan Komisaris dievaluasi melalui mekanisme
sendiri (self-assessment) untuk menilai kinerja self-assessment yang mengacu pada Kebijakan
Dewan Komisaris. No. KSP/CSC/005/02/0424 tanggal 16 April 2024 tentang
Pedoman Penerapan Tata Kelola dan menjadi bagian dari penilaian
penerapan GCG Bank INA.
The Board of Commissioners has self-assessment Complied The Board of Commissioners’ performance is evaluated using
policy to assess the Board of Commissioners’ self-assessment mechanism, by referring to Policy
performance. No. KSP/CSC/005/02/0424 dated April 16, 2024 concerning
Governance Implementation Guidelines and is a part of Bank INA’s
GCG implementation assessment.
b. Kebijakan penilaian sendiri (self-assessment) untuk Terpenuhi Penilaian kinerja Dewan Komisaris telah diungkapkan dalam
menilai kinerja Dewan Komisaris, diungkapkan melalui Laporan Tahunan ini.
Laporan Tahunan Perusahaan Terbuka.
The self-assessment policy to assess the Board of Complied Assessment of the performance of the Board of Commissioners
Commissioners’ performance is disclosed in the Public has been disclosed in this Annual Report.
Company’s Annual Report.
c. Dewan Komisaris mempunyai kebijakan terkait Terpenuhi Kebijakan pengunduran diri Dewan Komisaris tercantum dalam
pengunduran diri anggota Dewan Komisaris apabila Kebijakan No. KSP/CSC/005/02/0424 tanggal 16 April 2024
terlibat dalam kejahatan keuangan. tentang Pedoman Penerapan Tata Kelola.
The Board of Commissioners has policy related to Complied The resignation policy of the Board of Commissioners is stated
resignation of the Board of Commissioners’ members in Policy No. KSP/CSC/005/02/0424 dated April 16, 2024
if involved in financial crime. concerning Governance Implementation Guidelines.
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Aspek/Prinsip/Rekomendasi Keterangan
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Aspects/Principles/Recommendations Description
d. Dewan Komisaris atau Komite yang menjalankan Terpenuhi Berdasarkan Piagam Komite Remunerasi dan Nominasi yang
Fungsi Nominasi dan Remunerasi menyusun kebijakan disahkan pada tanggal 13 Desember 2023, Komite Remunerasi
suksesi dalam proses nominasi anggota Direksi. dan Nominasi berperan membantu Dewan Komisaris dalam
menjalankan fungsi dan tugasnya, khususnya terkait pengusulan
calon anggota Direksi Bank.
The Board of Commissioners or Committee Complied Based on the Remuneration and Nomination Committee Charter
performing nomination and remuneration functions which was approved on December 13, 2023, the Remuneration
prepares the succession policy for the nomination and Nomination Committee assists in carrying out the functions
process of the Board of Directors’ members. and duties of the Board of Commissioners, particularly related
to nominating a candidate for member of the Bank’s Board of
Directors.
III. FUNGSI DAN PERAN DIREKSI
FUNCTIONS AND ROLES OF THE BOARD OF DIRECTORS
5. Memperkuat Keanggotaan dan Komposisi Direksi.
Strengthening the Board of Directors’ Membership and Composition.
a. Penentuan jumlah anggota Direksi mempertimbangkan Terpenuhi Jumlah anggota Direksi ditetapkan secara proporsional dengan
kondisi Perusahaan Terbuka, serta efektivitas dalam memperhatikan kebutuhan dan karakteristik usaha Bank, serta
pengambilan keputusan. telah memenuhi ketentuan yang ditetapkan oleh Otoritas Jasa
Keuangan.
The determination of number of Board of Directors’ Complied The number of Board of Directors’ members is determined
members considers the Public Company’s condition proportionally by taken into account the Bank’s business needs
and effectiveness in decision-making. and characteristics, as well as fulfillment of requirements set by
Financial Services Authority.
b. Penentuan komposisi anggota Direksi memperhatikan, Terpenuhi Direksi Bank INA memiliki kompetensi yang memadai, yang
keberagaman keahlian, pengetahuan, dan pengalaman tercermin dari latar belakang keahlian, pengetahuan, dan
yang dibutuhkan. pengalaman para anggotanya dalam mengelola kegiatan usaha
serta mendukung pencapaian tujuan dan keberlanjutan Bank.
The determination of Board of Directors’ composition Complied Bank INA’s Board of Directors possess adequate competencies,
considers the range of expertise, knowledge, and as seen in the background of expertise, knowledge, and experience
experience required. of its members in managing the business activities and supporting
the achievement of the Bank’s objectives and sustainability.
c. Anggota Direksi yang membawahi bidang akuntansi Terpenuhi Jabatan Direktur Keuangan Bank INA saat ini diemban oleh Ibu
atau keuangan memiliki keahlian dan/atau Kiung Hui Ngo, yang memiliki latar belakang pendidikan Sarjana
pengetahuan di bidang akuntansi. Ekonomi jurusan Akuntansi serta gelar Magister Manajemen.
The Board of Directors’ member in charge of accounting Complied Bank INA’s Director of Finance is currently held by Mrs. Kiung Hui
or finance has the expertise and/or knowledge in Ngo, a Bachelor of Economics holder, majoring in Accounting and
accounting. a Master in Management.
Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi.
6.
Increasing the Quality of Implementation of Board of Directors’ Duties and Responsibilities.
a. Direksi mempunyai kebijakan penilaian sendiri Terpenuhi Kinerja Direksi dievaluasi melalui mekanisme self-assessment yang
(self-assessment) untuk menilai kinerja Direksi. mengacu pada Kebijakan No. KSP/CSC/005/02/0424 tanggal 16
April 2024 tentang Pedoman Penerapan Tata Kelola dan menjadi
bagian dari penilaian penerapan GCG Bank INA.
The Board of Directors has self-assessment policy to Complied The Board of Directors’ performance is evaluated using
assess the Board of Directors’ performance. self-assessment mechanism, by referring to Policy
No. KSP/CSC/005/02/0424 dated April 16, 2024 concerning
Governance Implementation Guidelines and is a part of Bank INA’s
GCG implementation assessment.
b. Kebijakan penilaian sendiri (self-assessment) untuk Terpenuhi Penilaian kinerja Direksi telah diungkapkan dalam Laporan Tahunan
menilai kinerja Direksi diungkapkan melalui Laporan ini.
Tahunan Perusahaan Terbuka.
The self-assessment policy to assess the Board of Complied Assessment of the performance of the Board of Directors has
Directors performance is disclosed through the Public been disclosed in this Annual Report.
Company’s Annual Report.
c. Direksi mempunyai kebijakan terkait pengunduran Terpenuhi Kebijakan pengunduran diri Direksi tercantum dalam Kebijakan
diri anggota Direksi apabila terlibat dalam kejahatan No. KSP/CSC/005/02/0424 tanggal 16 April 2024 tentang
keuangan. Pedoman Penerapan Tata Kelola.
The Board of Directors has a policy regarding Complied The resignation policy of the Board of Directors is stated in
the resignation of members of the Board of Directors Policy No. KSP/CSC/005/02/0424 dated April 16, 2024
if they are involved in financial crimes. concerning Governance Implementation Guidelines.
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PARTISIPASI PEMANGKU KEPENTINGAN
IV.
STAKEHOLDERS PARTICIPATION
Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan.
7.
Increasing the Corporate Governance Aspect through Stakeholders Participation.
a. Perusahaan Terbuka memiliki kebijakan untuk Terpenuhi Bank telah memiliki kebijakan pencegahan insider trading yang
mencegah terjadinya insider trading. diatur dalam Kebijakan Manajemen Market Code of Conduct
No. TR/00/02/0224 Versi 2.0 tanggal 21 Februari 2024.
The Public Company has a policy to prevent Complied The Bank has an insider trading prevention policy outlined in
the occurrence of insider trading. Market Code of Conduct Management Policy No. TR/00/02/0224
Version 2.0, dated February 21, 2024.
b. Perusahaan Terbuka memiliki kebijakan anti-korupsi Terpenuhi Kebijakan Strategi Anti-Fraud No. KEB/AFM/004/05/1225
dan anti-fraud. tanggal 29 Desember 2025, yang merupakan penyempurnaan
dari kebijakan sebelumnya No. KEB/AFM/004/04/0125 tanggal
31 Januari 2025. Selain itu, Bank INA juga telah menerbitkan
Komitmen Kebijakan Anti-Korupsi dan Suap, sebagai wujud peran
serta Bank dalam Pakta Integritas Strategi Nasional Anti-Korupsi.
The Public Company has anti-corruption and Complied The Anti-Fraud Strategy Policy No. KEB/AFM/004/05/1225
anti-fraud policy. dated December 29, 2025, which constitutes an enhancement of
the previous policy No. KEB/AFM/004/04/0125 dated January 31,
2025. In addition, Bank INA has also issued an Anti-Corruption and
Bribery Policy Commitment, as a form of the Bank’s participation
in the Anti-Corruption National Strategy Integrity Pact.
c. Perusahaan Terbuka memiliki kebijakan tentang seleksi Terpenuhi Bank telah menyusun Kebijakan Seleksi dan Peningkatan
dan peningkatan kemampuan pemasok atau vendor. Kemampuan pemasok atau vendor, yakni:
• Kebijakan No. UM/016/01/1221 tanggal 20 Desember 2021
perihal Kebijakan Pengadaan Barang dan Jasa;
• Kebijakan dan Prosedur No. HC/009/003/1023 perihal Alih
Daya tanggal 1 Desember 2023;
• Standar Operasional Prosedur 108 versi 3.0 Pengadaan Barang
dan Jasa TI tanggal 12 April 2023;
• Memo/KSP/024/0622 tanggal 20 Juni 2022 perihal Revisi Nilai
Nominal Pengajuan Pengadaan Barang dan Jasa untuk Seleksi
Vendor; dan
• Memo/KSP/045/0823 tanggal 8 Agustus 2023 perihal Revisi
Persetujuan Pengajuan Barang dan Jasa.
The Public Company has a policy on selection and Complied The Bank has prepared a Policy on Selection and Capacity Building
improvement of supplier’s or vendor’s capabilities. of suppliers or vendors, namely:
• Policy No. UM/016/01/1221 dated December 20, 2021 on
Goods and Services Procurement Policy;
• Policy and Procedure No. HC/009/003/1023 regarding
Outsourcing dated December 1, 2023;
• Standard Operating Procedure 108 version 3.0 on IT
Procurement of Goods and Services dated April 12, 2023;
• Memo/KSP/024/0622 dated June 20, 2022 regarding Revision
of the Nominal Value for the Submission of Procurement of
Goods and Services for Vendor Selection; and
• Memo/KSP/045/0823 dated August 8, 2023 regarding
Revision of Approval for the Submission of Goods and Services
Procurement.
d. Perusahaan Terbuka memiliki kebijakan tentang Terpenuhi Bank telah menyusun kebijakan terkait pemenuhan hak-hak
pemenuhan hak-hak kreditur. kreditur, yakni:
• Kebijakan No. KEB/PSP/006/05/1125 tanggal 11 November
2025 tentang Kebijakan Pelindungan, Penanganan, dan
Penyelesaian Keluhan Nasabah;
• SOP No. SOP/DMR/133/04/0225 tanggal 21 Februari 2025
tentang Business Continuity Plan (BCP) Kantor Pusat Versi 4;
• SOP No. 115 Ver. 2.0 tanggal 31 Maret 2023 Penanganan
Pengaduan Konsumen melalui Kantor Cabang;
• SOP No. 157 tanggal 5 Agustus 2022 perihal Pengelolaan
Rekening Tidak Aktif (Dormant Account) ;dan
• SOP No. SOP/DBO/050/08/1125 dan Pedoman
No. PED/DBO/010/02/1125 tanggal 4 November 2025 tentang
Contact Center.
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Aspek/Prinsip/Rekomendasi Keterangan
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Aspects/Principles/Recommendations Description
The Public Company has a policy on the fulfillment of Complied The Bank has prepared policies on the fulfillment of creditor rights,
creditor’s rights. namely:
• Policy No. KEB/PSP/006/05/1125 dated November 11, 2025
regarding the Customer Protection, Handling, and Complaint
Resolution Policy;
• SOP No. SOP/DMR/133/04/0225 dated February 21, 2025
regarding the Head Office Business Continuity Plan (BCP)
Version 4;
• SOP No. 115 Ver. 2.0 dated March 31, 2023 regarding Consumer
Complaint Handling through Branch Offices;
• SOP No. 157 dated August 5, 2022 regarding Dormant Account
Management; and
• SOP No. SOP/DBO/050/08/1125 and Guideline
No. PED/DBO/010/02/1125 dated November 4, 2025 regarding
the Contact Center.
e. Perusahaan Terbuka memiliki kebijakan sistem Terpenuhi Bank telah memiliki kebijakan terkait sistem whistleblowing,
whistleblowing. yang dimuat dalam Kebijakan Strategi Anti-Fraud
No. KEB/AFM/004/05/1225 tanggal 29 Desember 2025.
The Public Company has a policy on whistleblowing Complied The Bank already has a policy related to the whistleblowing
system. system, as set out in the Anti-Fraud Strategy Policy
No. KEB/AFM/004/05/1225 dated December 29, 2025.
f. Perusahaan Terbuka memiliki kebijakan pemberian Terpenuhi Ketentuan mengenai pemberian insentif dibahas dan ditelaah
insentif jangka panjang kepada Direksi dan karyawan. dalam Rapat Komite Remunerasi dan Nominasi, yang mencakup
antara lain penganggaran insentif, waktu pembayaran, serta
persyaratan dan ketentuan yang berlaku. Kebijakan remunerasi
Bank diatur dalam Pedoman dan Kebijakan Penerapan Tata Kelola
dalam Pemberian Remunerasi No. SDM/003/1216.
The Public Company has a policy on provision of Complied The provision of incentives is discussed and reviewed in
long-term incentive for the Board of Directors and Remuneration and Nomination Committee’s Meeting regarding
employees. the incentive budget, payment date, and the incentive’s terms
and conditions. The Bank’s remuneration policy is regulated in
the Guidelines and Policy for Implementing Good Corporate
Governance in Remuneration Provision No. SDM/003/1216.
KETERBUKAAN INFORMASI
V.
INFORMATION DISCLOSURE
Meningkatkan Pelaksanaan Keterbukaan Informasi.
8.
Improving the Implementation of Information Disclosure.
a. Perusahaan Terbuka memanfaatkan penggunaan Terpenuhi Bank menggunakan berbagai kanal komunikasi untuk
teknologi informasi secara lebih luas selain situs web menyampaikan informasi kepada pemangku kepentingan,
sebagai media keterbukaan informasi. termasuk Instagram, IDX Net, dan Sistem Pelaporan Otoritas Jasa
Keuangan. Penyampaian informasi produk juga dilakukan melalui
layar ATM, sedangkan Call Center berfungsi sebagai sarana
pengaduan dan informasi.
The Public Company utilizes information technology Complied The Bank is using various communication channels to convey
more broadly, in addition to the website, as a media information to stakeholders, such as Instagram, IDX Net,
for information disclosure. and Financial Services Authority Reporting System. Product
information is also displayed through ATM screen, while the Call
Center serves as a means of complaint and information.
b. Laporan Tahunan Perusahaan Terbuka Terpenuhi Informasi terkait Pemegang Saham Pengendali Terakhir
mengungkapkan pemilik manfaat akhir dalam Bank INA diungkapkan pada bagian Pemegang Saham Pengendali
kepemilikan saham perusahaan terbuka paling sedikit dan Pemegang Saham Pengendali Akhir Bab Profil Perusahaan
5%, selain pengungkapan pemilik manfaat akhir dalam Laporan Tahunan ini.
dalam kepemilikan saham Perusahaan Terbuka melalui
Pemegang Saham Utama dan Pengendali.
The Public Company’s Annual Report discloses Complied Information regarding the Ultimate Shareholder of Bank INA is
the ultimate beneficial owner of the Public Company’s disclosed in the Controlling and Ultimate Shareholder section of
share ownership of at least 5%, in addition to the Company Profile Chapter in this Annual Report.
the disclosure of the ultimate beneficial owner in
the share ownership of Public Company through
the Main and Controlling Shareholders.
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Tata Kelola Perusahaan
Corporate Governance
Struktur dan Hubungan GCG [ESG-G.03]
GCG Structure and Relationship
Struktur GCG di Bank INA disusun sesuai dengan ketentuan Bank INA prepared a GCG structure in accordance with
peraturan perundang-undangan, termasuk Undang-Undang the provisions of laws and regulations, including the Law of
Republik Indonesia No. 40 Tahun 2007 tentang Perseroan the Republic of Indonesia No. 40 of 2007 on Limited Liability
Terbatas, untuk memastikan kejelasan peran dan fungsi setiap Companies, to ensure clarity regarding the role and function of
organ perusahaan, sebagaimana diuraikan berikut. every company organs, as described below.
Main Organs of Bank INA
Organ Utama Bank INA
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Komite Audit Komite Manajemen Risiko
Audit Committee Risk Management Committee
Komite Remunerasi dan Nominasi Komite Kredit
Remuneration and Nomination Committee Credit Committee
Supporting Organs of Bank INA
Organ Pendukung Bank INA
Komite Pemantau Risiko Komite Kebijakan Perkreditan
Risk Monitoring Committee Credit Policy Committee
ALCO
Komite Pengarah Teknologi Informasi
Information Technolog Steering Committee
Komite Sumber Daya Manusia
Human Resources Committee
Divisi Audit Internal Sekretaris Perusahaan
Internal Audit Division Corporate Sectetary
Tata kelola perusahaan di Bank INA dilaksanakan melalui Bank INA implements corporate governance via GCG structure
struktur GCG yang mencakup 3 organ utama, yaitu Rapat that consists of 3 main organs, namely the General Meeting of
Umum Pemegang Saham (RUPS), Dewan Komisaris, dan Shareholders (GMS), Board of Commissioners, and Board of
Direksi, dengan fungsi dan kewenangan yang jelas sesuai Directors, each with clear function and authority in line with
dengan ketentuan yang berlaku. RUPS merupakan organ the applicable provisions. GMS is the highest organ, while
tertinggi, sementara Dewan Komisaris menjalankan fungsi the Board of Commissioners is running the supervisory function
pengawasan dan Direksi bertanggung jawab atas pengelolaan and Board of Directors is in charge of the management and
serta pelaksanaan kegiatan operasional Bank. administration of the Bank’s operational activities.
Laporan Tahunan 2025 Annual Report 263 PT Bank Ina Perdana Tbk
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Dalam pelaksanaannya, Bank INA menerapkan pemisahan peran In its implementation, Bank INA segregates the roles between
antara Komisaris Utama dan Direktur Utama guna memastikan the President Commissioner and President Director to ensure
keseimbangan fungsi pengawasan dan pengelolaan. Selain a balance between supervisory and managerial functions.
itu, Dewan Komisaris dan Direksi memiliki kewenangan untuk Further, the Board of Commissioners and Board of Directors
membentuk organ pendukung sebagai bagian dari penguatan has the authority to establish supporting organ as part of
pelaksanaan tugas dan tanggung jawab masing-masing organ. strengthening the duties and responsibilities of each organ.
Untuk menjaga efektivitas struktur GCG tersebut, Bank INA To maintain the effectiveness of the GCG structure, Bank INA
secara berkala melakukan peninjauan atas kebijakan internal periodically reviews its internal policy to ensure that it remains
agar tetap selaras dengan perkembangan industri dan relevant with the industrial development and business needs.
kebutuhan bisnis. Adapun kebijakan internal yang berlaku di The applicable internal policies in Bank INA is described as
Bank INA diuraikan sebagai berikut. follows.
Kebijakan Keterangan
Policy Remark
Kebijakan Pedoman Penerapan Tata Kelola Kebijakan No. KSP/CSC/005/02/0424 perihal Pedoman Penerapan Tata Kelola tanggal
Governance Implementation Guideline Policy 16 April 2024.
Policy No. KSP/CSC/005/02/0424 regarding the Corporate Governance Implementation
Guideline dated April 16, 2024.
Kebijakan Sistem Pengendalian Internal • Standar Operasional Prosedur No. SOP/ICU/114/05/0724 perihal Internal Control tanggal
2 September 2024.
• Pedoman No. PED/ICU/009/05/0824 perihal Internal Control tanggal 2 September 2024.
Internal Control System Policy • Standard Operating Procedure No. SOP/ICU/114/05/0724 regarding Internal Control dated
September 2, 2024.
• Guideline No. PED/ICU/009/05/0824 regarding Internal Control dated September 2, 2024.
Pedoman Penanganan Pengaduan Konsumen • Kebijakan No. KEB/PSP/006/05/1125 perihal Kebijakan Pelindungan, Penanganan, dan
terhadap Penyalahgunaan Produk/Layanan Penyelesaian Keluhan Nasabah tanggal 11 November 2025.
Bank • Standar Operasional Prosedur No. 115 Ver. 2.0 perihal Penanganan Pengaduan Konsumen
melalui Kantor Cabang tanggal 31 Maret 2023.
• Standar Operasional Prosedur No. SOP/DBO/050/08/1125 tentang Contact Center tanggal
4 November 2025.
• Pedoman No. PED/DBO/010/02/1125 tentang Contact Center tanggal 4 November 2025.
Guidelines for Handling Consumer Complaints • Policy No. KEB/PSP/006/05/1125 regarding the Policy on the Protection, Handling, and
Regarding Misuse of Bank Products/Services Resolution of Customer Complaints dated November 11, 2025.
• Standard Operating Procedure No. 115 Ver. 2.0 regarding the Handling of Consumer
Complaints through Branch Offices dated March 31, 2023.
• Standard Operating Procedure No. SOP/DBO/050/08/1125 regarding the Contact Center
dated November 4, 2025.
• Guideline No. PED/DBO/010/02/1125 regarding the Contact Center dated November 4, 2025.
Kebijakan Kewenangan Memutus Kredit • Bank telah memiliki Kebijakan sebagai berikut:
- Batas Wewenang Memutus Kredit Bermasalah No. KEB/REM/037/01/1224 tanggal 3 Maret
2025;
- Batas Wewenang Persetujuan Counterparty Limit No. KEB/TRS/005/01/0325 tanggal
11 Maret 2025;
- Batas Wewenang Memutus Kredit Layanan Digital No. KEB/DGP/008/01/0425 tanggal
29 April 2025;
- Batas Wewenang Memutus Kredit Segmen Mikro, SME, SME+, Komersial, Korporasi, dan
Dalam Kerangka Produk Program atau Linkage Program No. KEB/RMA/014/03/0825
tanggal 8 Agustus 2025;
• Sebagaimana telah diubah sebagian oleh Surat Edaran Nomor SE/ODV/013/1025 tanggal
6 Oktober 2025 tentang Addendum Kebijakan Batas Wewenang Memutus Kredit (BWMK);
• Kebijakan Batas Wewenang Memutus Kredit Segmen Consumer No. KEB/RMA/017/02/1025
tanggal 6 Oktober 2025.
Credit Approval Authority Policy • The Bank already has the following policies:
- Policy on the Authority Limits for Deciding Non-Performing Loans
No. KEB/REM/037/01/1224 dated March 3, 2025;
- Policy on the Authority Limits for Counterparty Limit Approval No. KEB/TRS/005/01/0325
dated March 11, 2025;
- Policy on the Authority Limits for Deciding Digital Service Loans No. KEB/DGP/008/01/0425
dated April 29, 2025;
- Policy on the Authority Limits for Deciding Loans for the Micro, SME, SME+, Commercial,
Corporate Segments, and within the Framework of Product Programs or Linkage Programs
No. KEB/RMA/014/03/0825 dated August 8, 2025;
• As partially amended by Circular Letter No. SE/ODV/013/1025 dated October 6, 2025
regarding the Addendum to the Policy on Authority Limits for Deciding Loans (BWMK);
• Policy on the Authority Limits for Deciding Consumer Segment Loans
No. KEB/RMA/017/02/1025 dated October 6, 2025.
PT Bank Ina Perdana Tbk 264 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
Kebijakan Keterangan
Policy Remark
Pedoman Pengadaan Barang/Jasa • Kebijakan No. UM/016/01/1221 perihal Pengadaan Barang dan Jasa tanggal 20 Desember
2021 dan perubahannya melalui Memo/KSP/024/0622 tanggal 20 Juni 2022 perihal
Revisi Nilai Nominal Pengajuan Pengadaan Barang dan Jasa untuk Seleksi Vendor, serta
Memo/KSP/045/0823 tanggal 8 Agustus 2023 perihal Revisi Persetujuan Pengajuan Barang
dan Jasa.
• Standar Operasional Prosedur No. 108 Versi 3.0 perihal Pengadaan Barang dan/atau Jasa TI
tanggal 12 April 2023.
Guidelines for Procurement of Goods/Services • Policy No. UM/016/01/1221 on Goods and Services Procurement dated December 20, 2021
and its amendment via Memo/KSP/024/0622 dated June 20, 2022 on Revision of Nominal
Value for Submission of Procurement of Goods and Services for Vendor Selection, and
Memo/KSP/045/0823 dated August 8, 2023 on Revision for Approval of Submission of
Goods and Services.
• Standard Operating Procedure No. 108 Version 3.0 on Procurement of IT Goods and/or
Services dated April 12, 2023.
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Rapat Umum Pemegang Saham (RUPS) merupakan sarana The General Meeting of Shareholders (GMS) is a primary means
utama bagi Pemegang Saham dalam mengambil keputusan for Shareholders to make strategic decisions and evaluate
strategis serta melakukan evaluasi atas kinerja Perseroan. the Company’s performance. Through GMS implementation,
Melalui pelaksanaan RUPS, Perseroan memastikan akuntabilitas the Company ensures accountability and encourage active
dan mendorong partisipasi aktif Pemegang Saham dalam participation of Shareholders to determine the company’s
penetapan arah dan kebijakan strategis perusahaan. strategic direction and policies.
Pelaksanaan RUPS di Bank INA mengacu pada kebijakan dan Bank INA implements GMS by referring to the following policies
peraturan sebagai berikut. and regulations.
1. Undang-Undang Republik Indonesia No. 40 Tahun 2007 1. Law of the Republic of Indonesia No. 40 of 2007
tentang Perseroan Terbatas sebagaimana telah diubah dan concerning Limited Liability Companies, as amended and
dicabut sebagian dengan Peraturan Pemerintah Pengganti partially revoked by Government Regulation in Lieu of Law
Undang-Undang No. 2 Tahun 2022 tentang Cipta Kerja. No. 2 of 2022 concerning Job Creation.
2. Peraturan Otoritas Jasa Keuangan No. 15/POJK.04/2020 2. Financial Services Authority Regulation
tentang Rencana dan Penyelenggaraan Rapat Umum No. 15/POJK.04/2020 concerning the Planning and
Pemegang Saham Perusahaan Terbuka. Implementation of General Meetings of Shareholders of
Public Companies.
3. Peraturan Otoritas Jasa Keuangan No. 14 Tahun 2025 3. Financial Services Authority Regulation No. 14 of 2025
tentang Pelaksanaan Rapat Umum Pemegang Saham, concerning the Implementation of General Meetings of
Rapat Umum Pemegang Obligasi, dan Rapat Umum Shareholders, Bondholders Meetings, and Sukukholders
Pemegang Sukuk Secara Elektronik. Meetings Electronically.
4. Anggaran Dasar Bank. 4. Bank’s Articles of Association.
Jenis RUPS Type of the GMS
Dalam pelaksanaannya, Perseroan menyelenggarakan RUPS In its implementation, the Company held two types of GMS,
dalam 2 bentuk, yaitu RUPS Tahunan dan RUPS Luar Biasa. namely Annual GMS and Extraordinary GMS. The Annual GMS
RUPS Tahunan dilaksanakan paling lambat enam bulan is held at least six months after the end of the fiscal year.
setelah tahun buku berakhir. Adapun RUPS Luar Biasa dapat Meanwhile, the Extraordinary GMS can be held at any time if
diselenggarakan sewaktu-waktu apabila diperlukan untuk necessary to meet the urgent needs and interest of the Bank.
memenuhi kebutuhan mendesak dan kepentingan Bank.
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Wewenang RUPS GMS Authority
Wewenang RUPS diungkapkan sebagai berikut. GMS authority is as follows.
1. Mengevaluasi kinerja Dewan Komisaris dan Direksi. 1. Evaluating the performance of Board of Commissioners
and Board of Directors.
2. Mengesahkan perubahan Anggaran Dasar. 2. Approving amendments to the Articles of Association.
3. Memberikan persetujuan atas Laporan Direksi, Laporan 3. Providing approval for the Board of Directors’ Report,
Tugas Pengawasan Dewan Komisaris, serta Laporan the Board of Commissioners’ Supervisory Report, and
Keuangan Bank. the Bank’s Financial Statements.
4. Menetapkan alokasi penggunaan laba. 4. Appropriating the use of profits.
5. Menunjuk dan menetapkan biaya jasa akuntan publik. 5. Appointing and determining fees for public accountant
services.
6. Menetapkan jumlah dan jenis kompensasi serta fasilitas 6. Determining the amount and type of compensation as well
pengurus. as management facilities.
7. Menyetujui Laporan Tahunan, termasuk Laporan Keuangan 7. Approving the Annual Report, including the Financial
dan Laporan Tugas Pengawasan Dewan Komisaris, serta Statements and the Board of Commissioners’ Supervisory
memberikan pelunasan dan pembebasan tanggung jawab Report, as well as granting release and discharge
(acquit et de charge) kepada anggota Dewan Komisaris dan of responsibilities (acquit et de charge) to Board of
anggota Direksi atas tindakan pengurusan dan pengawasan Commissioners’ members and Board of Directors’ members
yang telah dilakukannya. for their management and supervisory actions.
8. Memberi kuasa dan wewenang kepada Direksi untuk 8. Granting power and authority to the Board of Directors to
menentukan dan membayar dividen final. determine and pay the final dividend.
9. Mengambil keputusan-keputusan menyangkut struktur 9. Making decisions regarding the organizational structure
organisasi misalnya perubahan Anggaran Dasar, such as amendments to the Articles of Association, merger,
penggabungan, peleburan, pemisahan, pembubaran, dan consolidation, spin-off, dissolution, and liquidation of
likuidasi Bank. the Bank.
10. Mengangkat dan/atau mengubah susunan anggota 10. Appointing and/or changing the composition of Board of
Dewan Komisaris dan Direksi. Commissioners and Board of Directors.
11. Memutuskan remunerasi, penetapan gaji, tunjangan lain, 11. Deciding on remuneration, determining salary, other
serta honorarium Dewan Komisaris dan Direksi Bank. allowances, and honorarium for the Board of Commissioners
and Board of Directors of the Bank.
12. Memberi persetujuan terhadap transaksi yang mengandung 12. Giving approval to transactions that contain conflicts of
benturan kepentingan. interest.
13. Memberikan kuasa dan kewenangan kepada 13. Granting power and authority to the Board of
Dewan Komisaris untuk menunjuk kantor akuntan publik Commissioners to appoint a public accounting firm (KAP)
(KAP) dengan memperhatikan rekomendasi dari Komite with due regard to recommendations from the Audit
Audit. Committee.
Hak Pemegang Saham Shareholders Right
Dalam pelaksanaan RUPS, Pemegang Saham Bank INA memiliki In the implementation of GMS, Bank INA’s Shareholders have
hak sebagai berikut. the following rights.
1. Menghadiri RUPS; 1. Attending the GMS;
2. Mengusulkan agenda RUPS sesuai dengan ketentuan yang 2. Proposing the GMS agenda in accordance with
berlaku; the applicable regulations;
3. Memperoleh release materi RUPS selambatnya 28 hari 3. Obtaining material release of the GMS no later than
sebelum RUPS; 28 days before the GMS;
4. Mendapatkan kesempatan untuk mengajukan pertanyaan 4. Having the opportunity to ask questions and/or provide
dan/atau pendapat pada setiap agenda RUPS; opinions on each GMS agenda item;
5. Memperoleh perlakuan yang sama dari perusahaan; 5. Receiving equal treatment from the company;
6. Memberikan suara dalam RUPS; 6. Casting vote at the GMS;
7. Mencalonkan kandidat anggota Dewan Komisaris dan/atau 7. Nominating candidates for members of the Board of
Direksi; Commissioners and/or Board of Directors;
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Tata Kelola Perusahaan
Corporate Governance
8. Mengangkat seorang anggota Dewan Komisaris dan/atau 8. Appointing one or more members of the Board of
Direksi atau lebih untuk menambah jumlah anggota Dewan Commissioners and/or Board of Directors to increase
Komisaris dan/atau Direksi yang ada atau menggantikan the number of existing members of the Board of
anggota Dewan Komisaris dan/atau Direksi yang Commissioners and/or Board of Directors or replace
diberhentikan; a dismissed member of the Board of Commissioners
and/or Board of Directors;
9. Memberhentikan anggota Dewan Komisaris dan anggota 9. Dismissing members of the Board of Commissioners and
Direksi sewaktu-waktu sebelum mengakhiri masa members of the Board of Directors at any time before their
jabatannya melalui RUPS; term of office ends through the GMS;
10. Menerima pembayaran dividen sesuai dengan prosedur 10. Receiving dividend payments in accordance with applicable
dan ketentuan yang berlaku; serta procedures and provisions; and
11. Menjalankan hak dan/atau wewenang lain sesuai dengan 11. Exercising other rights and/or authorities in accordance
Anggaran Dasar dan peraturan perundang-undangan yang with the Articles of Association and applicable laws and
berlaku, termasuk hak untuk ikut serta dalam hal pemberian regulations, including the right to participate in matters of
kuasa penambahan modal, perubahan Anggaran Dasar authorization to increase capital, amend the Bank’s Articles
Bank, dan pengalihan seluruh atau sebagian harta kekayaan of Association, and transfer all or part of the assets leading
yang menyebabkan penjualan perusahaan. to the sale of the company.
Ketentuan Penyelenggaraan RUPS Provisions to Organize the GMS
Ketentuan penyelenggaraan RUPS diuraikan sebagai berikut. The provisions to organize the GMS is outlined as follows.
1. RUPS Tahunan dan RUPS Luar Biasa diselenggarakan dalam 1. Annual GMS and Extraordinary GMS are held in Indonesian.
Bahasa Indonesia.
2. Sesuai ketentuan Pasal 23 ayat 1 butir a Anggaran Dasar 2. In accordance with the provisions of Article 23 Paragraph
Bank INA, RUPS akan dipimpin oleh seorang anggota 1 point a of Bank INA’s Articles of Association, the GMS will
Dewan Komisaris yang ditunjuk oleh Dewan Komisaris Bank. be chaired by a member of the Board of Commissioners
appointed by the Bank’s Board of Commissioners.
3. Kuorum RUPS diatur pada Pasal 24 Anggaran Dasar Bank. 3. The GMS quorum is regulated in Article 24 of the Bank’s
Articles of Association.
4. Semua acara RUPS dibahas dan dibicarakan secara 4. All GMS agendas are discussed on an ongoing basis.
berkesinambungan.
5. Setelah selesai pelaksanaan RUPS, Pemimpin RUPS akan 5. After the GMS is convened, the GMS Chairperson will
memberikan kesempatan kepada para Pemegang Saham provide an opportunity for the Shareholders or their proxies
atau kuasanya untuk mengajukan pertanyaan, pendapat, to ask questions, provide opinions, advice, or suggestions
usul atau saran sebelum diadakan pemungutan suara prior to voting on matters related to the implementation of
mengenai hal yang berhubungan dengan pelaksanaan the said GMS.
RUPS yang dibicarakan.
6. Pihak yang berhak mengajukan pertanyaan dan/atau 6. Parties entitled to ask questions and/or provide opinions at
pendapat dalam pelaksanaan RUPS hanyalah para the GMS are only the Bank’s Shareholders or their
Pemegang Saham Bank atau kuasanya yang sah yang legal proxies whose names are recorded in the Bank’s
namanya tercatat dalam Daftar Pemegang Saham Bank Shareholder Register the day before the date of the GMS
sehari sebelum tanggal Pemanggilan RUPS. Invitation.
7. Pertanyaan 7. Question
a. Para Pemegang Saham yang ingin mengajukan a. Shareholders who wish to ask questions are welcome
pertanyaan, dipersilahkan untuk mengangkat tangan to raise their hands and fill out the question forms that
dan mengisi formulir pertanyaan yang telah dibagikan. have been distributed. The officer will collect the form
Petugas akan mengumpulkan formulir yang sudah that has been filled in by the questioner, which includes
diisi oleh penanya, yang mencantumkan nama, jumlah the name, number of shares owned or represented, and
saham yang dimiliki atau diwakili, dan pertanyaan yang the questions asked;
diajukan;
b. Setelah penanya mengajukan pertanyaan melalui b. After the questioner submits a question via the form,
formulir, Pemimpin RUPS akan menjawab atau the GMS Chairperson will answer or respond to such;
menanggapinya; serta and
c. Pertanyaan yang akan dijawab adalah pertanyaan yang c. The questions that will be answered are questions that
berkaitan langsung dengan pelaksanaan RUPS; are directly related to the implementation of the GMS;
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8. Hak Suara 8. Voting Rights
a. Hanya para Pemegang Saham Bank yang namanya a. Only the Bank’s Shareholders whose names are
tercatat dalam Daftar Pemegang Saham Bank sehari recorded in the Bank’s Shareholder Register the day
sebelum tanggal panggilan atau kuasanya yang berhak before the date of the GMS Invitation or their proxies
untuk mengeluarkan suara; serta are entitled to vote; and
b. Setiap saham memberikan hak kepada pemegangnya b. Each share entitles the holder to one vote;
untuk mengeluarkan satu suara;
9. Keputusan RUPS dilakukan dengan cara musyawarah untuk 9. GMS resolutions are adopted by deliberation to reach
mufakat, apabila musyawarah untuk mufakat tidak tercapai, a consensus. If deliberation for consensus is not reached,
maka dilakukan pemungutan suara. then a vote is taken.
Adapun prosedur penyelenggaraan RUPS Bank INA dijelaskan Meanwhile, the procedure to organize Bank INA’s GMS is
sebagai berikut. explained as follows.
Kegiatan Keterangan
Activity Remark
Pemberitahuan Pemberitahuan mengenai rencana dan mata acara RUPS Notification regarding the plan and agenda of the GMS
Notification disampaikan kepada Otoritas Jasa Keuangan 5 hari kerja is submitted to the Financial Services Authority 5 working
sebelum tanggal pengumuman RUPS kepada publik atau days prior to the date of announcement of the GMS to
44 hari kerja sebelum pelaksanaan RUPS. the public or 44 working days prior to the holding of
the GMS.
Pengumuman Pengumuman RUPS disampaikan melalui situs web Bank, The GMS announcement is submitted through the website
Announcement Bursa Efek Indonesia, dan Kustodian Sentral Efek Indonesia of the Bank, Indonesian Stock Exchange, and Indonesian
14 hari sebelum tanggal Pengumuman RUPS atau 37 hari Central Securities Depository 14 days prior to the date of
sebelum penyelenggaraan RUPS. Bukti Pengumuman RUPS the GMS Announcement or 37 days prior to the holding
di surat kabar disampaikan kepada Otoritas Jasa Keuangan of the GMS. Proof of announcement of the GMS in
2 hari kerja setelah pengumuman RUPS. a newspaper is submitted to the Financial Services Authority
2 working days after the announcement of the GMS.
Pemanggilan Pemanggilan RUPS disampaikan minimal melalui situs GMS invitation is submitted at least through the website
Invitation web Bank, Bursa Efek Indonesia, dan Kustodian Sentral of the Bank, Indonesia Stock Exchange, and Indonesian
Efek Indonesia 21 hari sebelum penyelenggaraan RUPS. Central Securities Depository 21 days prior to the holding
Sementara itu, bukti Pemanggilan RUPS di surat kabar of the GMS. Meanwhile, evidence of the GMS summons
disampaikan kepada Otoritas Jasa Keuangan 2 hari kerja published in the newspaper was submitted to the Financial
setelah tanggal pengumuman tersebut. Services Authority 2 working days after the date of such
announcement.
Penyelenggaraan RUPS diadakan di Kantor Pusat Bank dengan ketentuan The GMS is held at Head Office of the Bank, provided that
Implementation dihadiri oleh Pemegang Saham Independen yang mewakili it is attended by Independent Shareholders who represent
½ bagian dari jumlah seluruh saham dengan hak suara sah ½ part of the total shares with valid voting rights owned by
yang dimiliki oleh Pemegang Saham Independen. Independent Shareholders.
Ringkasan Risalah Ringkasan risalah RUPS disampaikan melalui situs web The summary of the GMS minutes is submitted through
Summary of Minutes Bank, Bursa Efek Indonesia, dan Kustodian Sentral Efek the website of the Bank, Indonesia Stock Exchange, and
Indonesia 2 hari kerja setelah penyelenggaraan RUPS. Indonesian Central Securities Depository 2 working days
after the GMS is held.
Pelaksanaan RUPS Tahun 2025 Implementation of the 2025 GMS
Pada tahun 2025, Bank INA telah melaksanakan RUPS Tahunan In 2025, Bank INA has held an Annual GMS on June 5, 2025 at
pada 5 Juni 2025 di Gedung Ariobimo Sentral Lt. 8, Jl. H.R. the Ariobimo Sentral Building 8th F., Jl. H.R. Rasuna Said Blok X-2,
Rasuna Said Blok X-2, Kav. 5, Kuningan, Jakarta Selatan. Kav. 5, Kuningan, South Jakarta. More complete information on
Informasi lengkap terkait RUPS tersebut diungkapkan sebagai the GMS is presented as follows.
berikut.
PT Bank Ina Perdana Tbk 268 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
Peserta RUPS Tahunan 5 Juni 2025
Participants of Annual GMS on June 5, 2025
Pengurus Bank
Bank Management
Dewan Komisaris
Board of Commissioners
Komisaris Utama Independen : Inawaty Handojo Independent President Commissioner : Inawaty Handojo
Komisaris Independen : Yohanes Santoso Wibowo Independent Commissioner : Yohanes Santoso Wibowo
Komisaris : Josavia Rachman Ichwan Commissioner : Josavia Rachman Ichwan
Direksi
Board of Directors
Direktur Utama : Henry Koenaifi President Director : Henry Koenaifi
Wakil Direktur Utama : Yulius Purnama Junaedi Vice President Director : Yulius Purnama Junaedi
Direktur Keuangan : Kiung Hui Ngo Director of Finance : Kiung Hui Ngo
Direktur Manajemen Risiko : Adhiputra Tanoyo Director of Risk Management : Adhiputra Tanoyo
dan Kepatuhan and Compliance
Direktur Bisnis Retail dan Jaringan : Yandy Ramadhani Director of Retail Business and Network : Yandy Ramadhani
Direktur Komersial Banking : Dewi K. Prodjohartono Director of Commercial Banking : Dewi K. Prodjohartono
Pemegang Saham
Shareholders
Dihadiri oleh 5.872.279.862 saham yang memiliki hak suara yang sah Attended by 5,872,279,862 shares with valid voting rights or equivalent
atau setara dengan 95,72% dari seluruh jumlah saham dengan hak suara to 95.72% of the total number of shares with valid voting rights issued by
yang sah yang telah dikeluarkan oleh Bank yang seluruhnya berjumlah the Bank, totaling 6,134,716,665 shares.
6.134.716.665 saham.
Lembaga Penunjang Pasar Modal
Capital Market Supporting Institutions
Notaris : Gatot Widodo, SE, SH, MKn Notary : Gatot Widodo, SE, SH, MKn
Biro Administrasi Efek : PT Raya Saham Registra Share Registrar : PT Raya Saham Registra
Kantor Akuntan Publik : Purwanto Susanti dan Surja (firma anggota Accounting Firm : Purwanto Susanti and Surja (member firm of
Ernst & Young Global Limited) Ernst & Young Global Limited)
Agenda RUPS Tahunan 5 Juni 2025
Agenda of Annual GMS on June 5, 2025
1. Persetujuan dan Pengesahan atas Laporan Tahunan, termasuk 1. Approval and ratification of the Annual Report, including
Laporan Keuangan Perseroan dan Laporan Tugas Pengawasan Dewan the Company’s Financial Statements and the Supervisory Report of
Komisaris Bank untuk tahun buku 2024 serta memberikan pelunasan the Bank’s Board of Commissioners for the 2024 financial year, as
dan pembebasan tanggung jawab (acquit et decharge) kepada well as granting release and discharge of responsibilities (acquit et de
anggota Direksi atas tindakan pengurusan dan kepada anggota Dewan charge) to the Board of Directors’ members for the management and
Komisaris Perseroan atas tindakan pengawasan yang dilakukan selama to the Bank’s Board of Commissioners’ members for their supervisory
tahun buku 2024. actions carried out throughout the 2024 financial year.
2. Penetapan penggunaan laba bersih Bank untuk tahun buku 2024. 2. Appropriation of the use of the Bank’s net income for 2024
the financial year.
3. Penetapan gaji dan tunjangan dan/atau penghasilan lain bagi 3. Determination of salaries and allowances and/or other income for
anggota Direksi serta honorarium dan/atau tunjangan anggota members of the Board of Directors and honorarium and/or allowances
Dewan Komisaris Perseroan untuk tahun buku 2025. for members of the Company’s Board of Commissioners for the 2025
financial year.
4. Penunjukan akuntan publik dan kantor akuntan publik yang akan 4. Appointment of public accountant and a public accounting firm to
memeriksa Laporan Keuangan Bank untuk tahun buku 2025 dan audit the Bank’s Financial Statements for the 2025 financial year and
persetujuan penetapan besarnya honorarium akuntan publik serta approval of the determination of the honorarium and other terms of
syarat lain dalam penunjukan tersebut. the appointment.
5. Persetujuan atas Rencana Aksi Pemulihan (Recovery Plan) Bank tahun 5. Approval of the Bank’s 2024 Recovery Plan.
2024.
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Keputusan dan Realisasi RUPS Tahunan 5 Juni 2025
Resolution and Realization of the Annual GMS on June 5, 2025
Keputusan Hasil Pemungutan Suara Realisasi
Resolutions Voting Results Realization
Mata Acara 1
Agenda - Item 1
1. Menerima baik dan menyetujui Laporan Tahunan Bank untuk tahun buku yang berakhir Disetujui oleh 99,99% Telah direalisasikan
pada tanggal 31 Desember 2024, termasuk Laporan Direksi dan Laporan Tugas Pemegang Saham yang hadir. sepenuhnya.
Pengawasan Dewan Komisaris Perseroan.
2. Menerima baik dan menyetujui serta mengesahkan Laporan Keuangan Bank untuk
tahun buku yang berakhir pada tanggal 31 Desember 2024 yang telah diaudit oleh
Kantor Akuntan Publik Purwanto Susanti dan Surja (firma anggota Ernst & Young
Global Limited) dengan opini audit menyajikan secara wajar dalam semua hal yang
material sesuai dengan laporan No. 00466/2.1032/AU.1/07/1865-1/1/III/2025, tanggal
27 Maret 2025. Dengan demikian membebaskan anggota Direksi dan Dewan Komisaris
Bank dari tanggung jawab dan segala tanggungan (acquit et de charge) atas tindakan
pengurusan dan pengawasan yang Direksi dan Dewan Komisaris jalankan selama
tahun buku 2024, sepanjang tindakan-tindakan mereka tercantum dalam Neraca dan
Laporan Laba Rugi Perseroan tahun buku 2024.
1. Accepted and approved the Bank’s Annual Report for the financial year ending Approved by 99.99% of Has been fully
December 31, 2024, including the Board of Directors’ Report and the Bank’s Board of Shareholders present. realized.
Commissioners’ Supervisory Report.
2. Accepted, approved, and ratified the Bank’s Financial Statements for the financial
year ending December 31, 2024, which have been audited by Public Accounting
Firm Purwanto Susanti and Surja (member firm of Ernst & Young Global Limited)
with Audit Opinion of Presents Fairly in All Material Respects in line with Report
No. 00466/2.1032/AU.1/07/1865-1/1/III/2025, dated March 27, 2025. Thus, releasing
members of Bank’s Board of Directors and Board of Commissioners from responsibility
and all liabilities (acquit et de charge) on the management and supervisory actions
carried out by the Board of Directors and Board of Commissioners throughout
the 2024 financial year, provided that their actions are listed in the Bank’s Balance
Sheet and Profit and Loss for the 2024 financial year.
Mata Acara 2
Agenda - Item 2
Menyetujui dan menetapkan penggunaan laba bersih Bank untuk tahun buku yang Disetujui oleh 99,99% Telah direalisasikan
berakhir pada tanggal 31 Desember 2024, akan digunakan untuk pengembangan usaha Pemegang Saham yang hadir. sepenuhnya.
Bank, dengan rincian sebagai berikut.
1. Sebesar Rp16.369.679.240,- dibukukan sebagai pembentukan dana cadangan umum,
guna memenuhi ketentuan Pasal 70 Undang-Undang No. 40 Tahun 2007 tentang
Perseroan Terbatas dan Pasal 21 Anggaran Dasar Bank.
2. Sisanya sebesar Rp65.478.716.961,- akan dibukukan sebagai laba ditahan. Dengan
demikian, Bank tidak memberikan dividen untuk tahun buku 2024.
Approved and appropriated the use of the Bank’s net income for the financial year Approved by 99.99% of Has been fully
ending December 31, 2024, which will be used for the Bank’s business development, with Shareholders present. realized.
the following details.
1. An amount of Rp16,369,679,240 will be recorded as a general reserve, in order to
comply with the provisions of Article 70 of Law No. 40 of 2007 on Limited Liability
Company and Article 21 of the Bank’s Articles of Association.
2. The remaining amount of Rp65,478,716,961 will be recorded as retained earnings.
Thus, the Bank does not distribute dividends for the 2024 financial year.
Mata Acara 3
Agenda - Item 3
1. Memberi kuasa dan wewenang kepada Pemegang Saham Pengendali Bank untuk Disetujui oleh 99,99% Telah direalisasikan
menetapkan besarnya honorarium dan tunjangan anggota Dewan Komisaris untuk Pemegang Saham yang hadir. sepenuhnya.
tahun 2025, dengan mempertimbangkan rekomendasi dari Komite Remunerasi dan
Nominasi.
2. Memberi kuasa dan wewenang kepada Pemegang Saham Pengendali Bank untuk
menetapkan besarnya gaji dan tunjangan dan/atau penghasilan lain anggota Direksi
untuk tahun 2025, dengan mempertimbangkan rekomendasi dari Komite Remunerasi
dan Nominasi.
1. Granted power and authority to the Bank’s Controlling Shareholders to determine Approved by 99.99% of Has been fully
the amount of honorarium and allowance for members of the Board of Commissioners Shareholders present. realized.
for 2025, by considering recommendations from the Nomination and Nomination
Committee.
2. Delegated the power and authority to the Bank’s Controlling Shareholders to
determine the amount of salaries and allowances and/or other income for members of
the Board of Directors for 2025, by considering recommendations from
the Remuneration and Nomination Committee.
PT Bank Ina Perdana Tbk 270 Laporan Tahunan 2025 Annual Report
Page 273
Tata Kelola Perusahaan
Corporate Governance
Keputusan Hasil Pemungutan Suara Realisasi
Resolutions Voting Results Realization
Mata Acara 4
Agenda - Item 4
Menyetujui pelimpahan wewenang dan pemberian kuasa kepada Dewan Komisaris Disetujui oleh 99,99% Telah direalisasikan
untuk menunjuk akuntan publik dan/atau kantor akuntan publik yang akan memeriksa Pemegang Saham yang hadir. sepenuhnya.
Laporan Keuangan Bank untuk tahun buku 2025, oleh karena sedang dipertimbangkan
dan dievaluasi untuk penunjukan akuntan publik dan/atau kantor akuntan publik lebih
lanjut, dengan memperhatikan rekomendasi dari Komite Audit, serta menetapkan
honorarium akuntan publik dan/atau kantor akuntan publik tersebut serta persyaratan lain
penunjukannya, termasuk pemberhentian maupun menunjuk penggantinya.
Approved the delegation of authority and granting of power to the Board of Approved by 99.99% of Has been fully
Commissioners to appoint a public accountant and/or public accounting firm to audit Shareholders present. realized.
the Bank’s Financial Statements for the 2025 financial year, due to under consideration
and evaluation for further appointment of a public accountant and/or public accounting
firm, by considering recommendations from Audit Committee, as well as determining
the honorarium for public accountant and/or public accounting firm as well as other
requirements for the appointment, including dismissal or appointing a replacement.
Mata Acara 5
Agenda - Item 5
1. Menyetujui rencana aksi pemulihan Bank yang telah disusun dalam dokumen rencana Disetujui oleh 100% Telah direalisasikan
aksi pemulihan periode tahun 2024 dan disampaikan Bank kepada Otoritas Jasa Pemegang Saham yang hadir. sepenuhnya.
Keuangan dalam rangka memenuhi ketentuan Peraturan Otoritas Jasa Keuangan
No. 5/2024 dan Bank telah menyampaikan kepada Otoritas Jasa Keuangan serta telah
dicatat dan diadministrasikan dalam pengawasan Otoritas Jasa Keuangan berdasarkan
Surat No. SR-6/PB.32/2025 tanggal 20 Januari 2025.
2. Menyetujui memberi kuasa dan wewenang kepada Direksi dan/atau Dewan Komisaris
Bank untuk melaksanakan salah satu atau beberapa opsi dalam rencana aksi pemulihan
Bank tersebut, di mana untuk melakukan setiap dan seluruh tindakan yang diperlukan,
dengan memperhatikan ketentuan Peraturan Otoritas Jasa Keuangan No. 5 Tahun
2024 tentang penetapan status pengawasan dan penanganan permasalahan bank,
serta peraturan perundang-undangan lainnya.
3. Menyatakan pemberian kuasa dan wewenang tersebut berlaku terhitung sejak usul
yang diajukan dalam acara ini diterima dan disetujui oleh rapat ini.
1. Approved the Bank’s recovery action plan as organized in the 2024 recovery action Approved by 100% of Has been fully
plan document and submitted by the Bank to the Financial Services Authority to fulfill Shareholders present. realized.
the provisions of Financial Services Authority Regulation No. 5/2024 and the Bank
has submitted it to the Financial Services Authority, recorded and administered under
the supervision of the Financial Services Authority based on Letter
No. SR-6/PB.32/2025 dated January 20, 2025.
2. Approved to grant power and authority to the Board of Directors and/or Board of
Commissioners of the Bank to carry out one or several options in the Bank’s recovery
action plan, to carry out any and all necessary actions required, by considering
the provisions of Financial Services Authority Regulation No. 5 of 2024 on
the determination of supervisory status and handling of bank issues, as well as other
laws and regulations.
3. Declared the grant of power and authority is effective from the time the proposal
submitted in this event is received and approved by this meeting.
Laporan Tahunan 2025 Annual Report 271 PT Bank Ina Perdana Tbk
Page 274
Keputusan dan Realisasi atas Keputusan RUPS Tahunan dan Luar Biasa 2024
Resolutions and Realization of the 2024 Annual and Extraordinary GMS Resolutions
Keputusan dan Realisasi RUPS Luar Biasa 15 Maret 2024
Resolution and Realization of Extraordinary GMS on March 15, 2024
Keputusan Hasil Pemungutan Suara Realisasi
Resolutions Voting Results Realization
Mata Acara 1
Agenda - Item 1
1. Menyetujui dan mengangkat Ibu Dewi K. Prodjohartono sebagai Direktur Bank, berlaku Disetujui oleh 96,67% Telah direalisasikan
efektif terhitung sejak diperolehnya persetujuan dari Otoritas Jasa Keuangan atas Pemegang Saham yang hadir. sepenuhnya.
penilaian kemampuan dan kepatutan (fit and proper test) dan memenuhi peraturan
dan perundang-undangan yang berlaku sampai dengan ditutupnya RUPS Tahunan
Bank yang akan diselenggarakan pada tahun 2024, dengan tidak mengurangi hak RUPS
untuk memberhentikannya sewaktu-waktu.
Pengangkatan tersebut menjadi batal apabila yang bersangkutan tidak mendapat
persetujuan atas penilaian kemampuan dan kepatutan (fit and proper test) dari
Otoritas Jasa Keuangan, dan untuk itu tidak diperlukan keputusan dari RUPS Bank
kembali.
2. Menetapkan susunan Direksi Bank sebagai berikut.
Direksi
Direktur Utama : Henry Koenaifi
Wakil Direktur Utama : Yulius Purnama Junaedi
Direktur Keuangan : Kiung Hui Ngo
Direktur Manajemen Risiko dan Kepatuhan : Adhiputra Tanoyo
Direktur Bisnis Retail dan Jaringan : Yandy Ramadhani
Direktur Komersial Banking : Dewi K. Prodjohartono*)
*)
Pengangkatan sebagai Direktur berlaku efektif sejak memperoleh persetujuan dari
Otoritas Jasa Keuangan atas penilaian dan kepatutan (fit and proper test) dan
memenuhi peraturan perundang-undangan yang berlaku.
3. Memberikan kuasa kepada Direksi, dengan hak substitusi, baik sendiri-sendiri maupun
bersama-sama, untuk melakukan segala tindakan yang diperlukan sehubungan
dengan pengangkatan anggota Direksi Bank, termasuk namun tidak terbatas untuk
menuangkan/menyatakan keputusan mengenai susunan anggota Direksi dalam
akta-akta yang dibuat di hadapan Notaris, setelah memperoleh persetujuan atas
penilaian kemampuan dan kepatutan (fit and proper) dari Otoritas Jasa Keuangan, dan
selanjutnya memberitahukannya pada pihak yang berwenang, serta melakukan semua
dan setiap tindakan yang diperlukan sehubungan dengan keputusan tersebut sesuai
peraturan perundangan yang berlaku.
1. Approved and appointed Mrs. Dewi K. Prodjohartono as the Director of the Bank, Approved by 96.67% of Has been fully
effective upon obtaining approval from the Financial Services Authority for the fit and Shareholders present. realized.
proper test and compliance with applicable laws and regulations until the closing of
the Bank’s Annual GMS which will be held in 2024, without prejudice to the GMS’s right
to dismiss her at any time.
The appointment will be canceled if the person concerned does not receive approval
for the fit and proper test from the Financial Services Authority, and for this reason
a decision from the Bank’s GMS is not required.
2. Determined the composition of the Bank’s Board of Directors as follows.
Board of Directors
President Director : Henry Koenaifi
Vice President Director : Yulius Purnama Junaedi
Director of Finance : Kiung Hui Ngo
Director of Risk Management and Compliance : Adhiputra Tanoyo
Director of Retail Business and Network : Yandy Ramadhani
Director of Commercial Banking : Dewi K. Prodjohartono*)
*)
Appointment as a Director is effective upon obtaining approval from the Financial
Services Authority for the fit and proper test and compliance with applicable laws
and regulations.
3. Granted power to the Board of Directors, with substitution right, either individually or
jointly, to take all necessary actions in connection with the reappointment of members
of the Bank’s Board of Directors, including but not limited to declaring/stating
resolution regarding the composition of the members of the Bank’s Board of Directors
in deeds drawn up before a Notary, after obtaining approval for the fit and proper
test from Financial Services Authority, and subsequently notifying it to the competent
authorities, as well as taking all and any necessary actions required in connection with
such resolutions in accordance with applicable laws and regulations.
PT Bank Ina Perdana Tbk 272 Laporan Tahunan 2025 Annual Report
Page 275
Tata Kelola Perusahaan
Corporate Governance
Keputusan Hasil Pemungutan Suara Realisasi
Resolutions Voting Results Realization
Mata Acara 2
Agenda - Item 2
1. Menyetujui dan mengubah Pasal 14 ayat 3 Anggaran Dasar Bank, sebagaimana telah Disetujui oleh 96,67% Telah direalisasikan
dijelaskan dalam rapat. Pemegang Saham yang hadir. sepenuhnya.
2. Memberikan wewenang dan kuasa kepada Direksi Bank, dengan hak substitusi, untuk
melakukan segala dan setiap tindakan yang diperlukan sehubungan keputusan tersebut,
termasuk tetapi tidak terbatas untuk menyatakan/menuangkan keputusan tersebut
dalam akta-akta yang dibuat di hadapan Notaris, untuk mengubah, menyesuaikan
dan/atau menyusun kembali ketentuan Pasal 14 ayat 3 Anggaran Dasar Bank atau
Pasal 14 Anggaran Dasar Bank secara keseluruhan, sebagaimana disyaratkan oleh
serta sesuai dengan ketentuan perundang-undangan yang berlaku, yang selanjutnya
untuk menyampaikan pemberitahuan atas keputusan rapat ini dan/atau perubahan
Anggaran Dasar Bank dalam keputusan rapat ini kepada instansi yang berwenang,
serta melakukan semua dan setiap tindakan yang diperlukan, sesuai dengan peraturan
perundang-undangan yang berlaku.
1. Approved and amended Article 14 paragraph 3 of the Bank’s Articles of Association as Approved by 96.67% of Has been fully
explained in the meeting. Shareholders present. realized.
2. Granted authority and power to the Bank’s Board of Directors, with substitution
right, to take all and any necessary actions in connection with the resolution,
including but not limited to declaring/stating the resolution in deeds drawn up before
a Notary, to amend, adjust and/or rearrange the provisions of Article 14 paragraph
3 of the Bank’s Articles of Association or Article 14 of Bank’s Articles of Association as
a whole, as required by and in accordance with the prevailing laws and regulations,
and subsequently notifying the resolution of this meeting and/or the amendment
to the Bank’s Articles of Association in this meeting resolution to the competent
authorities, as well as taking all and any necessary actions required, in accordance with
applicable laws and regulations.
Keputusan dan Realisasi RUPS Tahunan 20 Juni 2024
Resolution and Realization of the Annual GMS on June 20, 2024
Keputusan Hasil Pemungutan Suara Realisasi
Resolutions Voting Results Realization
Mata Acara 1
Agenda - Item 1
1. Menerima baik dan menyetujui Laporan Tahunan Bank untuk tahun buku yang berakhir Disetujui oleh 100% Pemegang Telah direalisasikan
pada tanggal 31 Desember 2023, termasuk Laporan Direksi dan Laporan Tugas Saham yang hadir. sepenuhnya.
Pengawasan Dewan Komisaris Bank.
2. Menerima baik dan menyetujui serta mengesahkan Laporan Keuangan Bank untuk
tahun buku yang berakhir pada tanggal 31 Desember 2023 yang telah diaudit oleh
Kantor Akuntan Publik Purwantono, Sungkoro & Surja (a member Firm of Ernst &
Young) dengan opini audit tanpa modifikasian (dahulu wajar tanpa pengecualian)
sesuai dengan Laporan No. 00465/2.1032/AU.1/07/1008-1/1/III/2024, tanggal
30 Maret 2024. Dengan demikian, membebaskan anggota Direksi dan Dewan Komisaris
Bank dari tanggung jawab dan segala tanggungan (acquit et de charge) atas tindakan
pengurusan dan pengawasan yang Direksi dan Dewan Komisaris jalankan selama tahun
buku 2023, sepanjang tindakan-tindakan mereka tercantum dalam neraca dan Laporan
Laba Rugi Bank tahun buku 2023.
1. Accepted and approved the Bank’s Annual Report for the financial year ending Approved by 100% of Has been fully
December 31, 2023, including the Board of Directors’ Report and the Bank’s Board of Shareholders present. realized.
Commissioners’ Supervisory Report.
2. Accepted, approved, and ratified the Bank’s Financial Statements for the financial
year ending December 31, 2023, which have been audited by Public Accounting Firm
Purwantono, Sungkoro & Surja (a member firm of Ernst & Young) with an Unmodified
Audit Opinion (formerly Unqualified) in line with Report No. 00465/2.1032/
AU.1/07/1008-1/1/III/202, dated March 30, 2024. Thus, releasing members of
the Bank’s Board of Commissioners and Board of Directors from responsibility and all
liabilities (acquit et de charge) on the management and supervisory actions carried
out by the Board of Directors and Board of Commissioners throughout the 2023
financial year, provided that their actions are listed in the Bank’s Balance Sheet and
Profit and Loss for the 2023 financial year.
Laporan Tahunan 2025 Annual Report 273 PT Bank Ina Perdana Tbk
Page 276
Keputusan Hasil Pemungutan Suara Realisasi
Resolutions Voting Results Realization
Mata Acara 2
Agenda - Item 2
Menyetujui dan menetapkan penggunaan laba bersih Bank untuk tahun buku yang Disetujui oleh 100% Pemegang Telah direalisasikan
berakhir pada tanggal 31 Desember 2023, akan digunakan untuk pengembangan usaha Saham yang hadir. sepenuhnya.
Bank, dengan rincian sebagai berikut.
1. Sebesar Rp41.575.272.054,- dibukukan sebagai pembentukan dana cadangan umum,
guna memenuhi ketentuan Pasal 70 Undang-Undang No. 40 Tahun 2007 tentang
Perseroan Terbatas dan Pasal 21 Anggaran Dasar Bank.
2. Sisanya sebesar Rp166.301.088.216,- akan dibukukan sebagai laba ditahan. Dengan
demikian Bank tidak memberikan dividen untuk tahun buku 2023.
Approved and appropriated the use of the Bank’s net income for the financial year Approved by 100% of Has been fully
ending December 31, 2023, which will be used for the Bank’s business development, with Shareholders present. realized.
the following details.
1. An amount of Rp41,575,272,054 will be recorded as a general reserve, in order to
comply with the provisions of Article 70 of Law No. 40 of 2007 on Limited Liability
Company and Article 21 of the Bank’s Articles of Association.
2. The remaining amount of Rp166,301,088,216 will be recorded as retained earnings.
Thus, the Bank does not distribute dividends for the 2023 financial year.
Mata Acara 3
Agenda - Item 3
1. Menyetujui memberi kuasa dan wewenang kepada wakil Pemegang Saham Bank, Disetujui oleh 100% Pemegang Telah direalisasikan
yaitu PT Indolife Pensiontama untuk menetapkan besarnya honorarium anggota Saham yang hadir. sepenuhnya.
Dewan Komisaris untuk tahun 2024, dengan mempertimbangkan rekomendasi dari
Komite Remunerasi dan Nominasi tertanggal 23 April 2024.
2. Menyetujui pelimpahan wewenang kepada Pemegang Saham Pengendali Bank untuk
menetapkan besarnya gaji dan tunjangan para anggota Direksi untuk tahun 2024,
dengan mempertimbangkan rekomendasi dari Komite Remunerasi dan Nominasi
tertanggal 23 April 2024.
1. Approved to give power and authority to representatives of the Bank’s Shareholders, Approved by 100% of Has been fully
namely PT Indolife Pensiontama to determine the honorarium amount for members Shareholders present. realized.
of the Board of Commissioners for 2024, by considering recommendations from
the Remuneration and Nomination Committee dated April 23, 2024.
2. Approved the delegation of authority to the Bank’s Controlling Shareholders to
determine the amount of salaries and allowances for members of the Board of Directors
for 2024, by considering by considering recommendations from the Remuneration
and Nomination Committee dated April 23, 2024.
Mata Acara 4
Agenda - Item 4
Menyetujui pelimpahan wewenang dan pemberian kuasa kepada Dewan Komisaris Disetujui oleh 99.99% Telah direalisasikan
untuk menunjuk akuntan publik dan/atau kantor akuntan publik yang akan memeriksa Pemegang Saham yang hadir. sepenuhnya.
Laporan Keuangan Bank untuk tahun buku 2024, oleh karena sedang dipertimbangkan
dan dievaluasi untuk penunjukan akuntan publik dan/atau kantor akuntan publik lebih
lanjut, dengan memperhatikan rekomendasi dari Komite Audit, serta menetapkan
honorarium akuntan publik dan/atau kantor akuntan publik tersebut serta persyaratan lain
penunjukannya, termasuk pemberhentian maupun menunjuk penggantinya.
Approved the delegation of authority and granting of power to the Board of Approved by 99.99% of Has been fully
Commissioners to appoint a public accountant and/or public accounting firm that Shareholders present. realized.
will audit the Bank’s Financial Statements for the 2024 financial year, due to under
consideration and evaluation for further appointment of a public accountant and/or
public accounting firm, by considering recommendations from the Audit Committee,
as well as determining the honorarium for the public accountant and/or public
accounting firm as well as other requirements for the appointment, including dismissal or
appointing a replacement.
PT Bank Ina Perdana Tbk 274 Laporan Tahunan 2025 Annual Report
Page 277
Tata Kelola Perusahaan
Corporate Governance
Keputusan Hasil Pemungutan Suara Realisasi
Resolutions Voting Results Realization
Mata Acara 5
Agenda - Item 5
1. Mengangkat kembali: Disetujui oleh 100% Pemegang Telah direalisasikan
Dewan Komisaris Saham yang hadir. sepenuhnya.
Komisaris Utama Independen : Inawaty Handojo
Komisaris Independen : Yohanes Santoso Wibowo
Komisaris : Josavia Rachman Ichwan
Direksi
Direktur Utama : Henry Koenaifi
Wakil Direktur Utama : Yulius Purnama Junaedi
Direktur Keuangan : Kiung Hui Ngo
Direktur Manajemen Risiko dan Kepatuhan : Adhiputra Tanoyo
Direktur Bisnis Retail dan Jaringan : Yandy Ramadhani
Direktur Komersial Banking : Dewi K. Prodjohartono
Untuk masa jabatan selama 3 tahun, terhitung sejak ditutupnya rapat ini sampai
dengan ditutupnya RUPS Tahunan Bank pada tahun 2027, dengan tidak mengurangi
hak RUPS untuk memberhentikannya (mereka) sewaktu-waktu.
2. Menetapkan susunan Direksi dan Dewan Komisaris Bank adalah sebagai berikut.
Dewan Komisaris
Komisaris Utama Independen : Inawaty Handojo
Komisaris Independen : Yohanes Santoso Wibowo
Komisaris : Josavia Rachman Ichwan
Direksi
Direktur Utama : Henry Koenaifi
Wakil Direktur Utama : Yulius Purnama Junaedi
Direktur Keuangan : Kiung Hui Ngo
Direktur Manajemen Risiko dan Kepatuhan : Adhiputra Tanoyo
Direktur Bisnis Retail dan Jaringan : Yandy Ramadhani
Direktur Komersial Banking : Dewi K. Prodjohartono
Memberikan kuasa kepada Direksi, dengan hak substitusi, baik sendiri-sendiri maupun
bersama-sama, untuk melakukan segala tindakan yang diperlukan sehubungan dengan
pengangkatan kembali anggota Direksi dan Dewan Komisaris Bank, termasuk namun
tidak terbatas untuk menuangkan/menyatakan keputusan mengenai susunan anggota
Direksi dan Dewan Komisaris Bank dalam akta-akta yang dibuat di hadapan Notaris,
termasuk menuangkan/menyatakan susunan Direksi dan Dewan Komisaris Bank dan
selanjutnya memberitahukannya pada pihak yang berwenang, serta melakukan semua
dan setiap tindakan yang diperlukan sehubungan dengan keputusan tersebut sesuai
peraturan perundangan yang berlaku.
1. Reappointed: Approved by 100% of Has been fully
Board of Commissioners Shareholders present. realized.
Independent President Commissioner : Inawaty Handojo
Independent Commissioner : Yohanes Santoso Wibowo
Commissioner : Josavia Rachman Ichwan
Board of Directors
President Director : Henry Koenaifi
Vice President Director : Yulius Purnama Junaedi
Director of Finance : Kiung Hui Ngo
Director of Risk Management and Compliance : Adhiputra Tanoyo
Director of Retail Business and Network : Yandy Ramadhani
Director of Commercial : Dewi K. Prodjohartono
Director of Commercial Banking For a term of office of 3 years, starting from
the closing of this meeting until the closing of the Bank’s 2027 Annual GMS, without
prejudice to the GMS’s right to dismiss (them) at any time. Approved by 100% of
Shareholders present. Has been fully realized.
2. Determined the composition of the Bank’s Board of Directors and Board of
Commissioners as follows.
Board of Commissioners
Independent President Commissioner : Inawaty Handojo
Independent Commissioner : Yohanes Santoso Wibowo
Commissioner : Josavia Rachman Ichwan
Board of Directors
President Director : Henry Koenaifi
Vice President Director : Yulius Purnama Junaedi
Director of Finance : Kiung Hui Ngo
Director of Risk Management and Compliance : Adhiputra Tanoyo
Director of Retail Business and Network : Yandy Ramadhani
Director of Commercial Banking : Dewi K. Prodjohartono
Laporan Tahunan 2025 Annual Report 275 PT Bank Ina Perdana Tbk
Page 278
Keputusan Hasil Pemungutan Suara Realisasi
Resolutions Voting Results Realization
Granted power to the Board of Directors, with substitution right, either individually or
jointly, to take all necessary actions in connection with the reappointment of members
of the Bank’s Board of Directors and Board of Commissioners, including but not limited
to declaring/stating resolution regarding the composition of the members of the Bank’s
Board of Directors and Board of Commissioners in deeds drawn up before a Notary,
including declaring/stating the composition of the Bank’s Board of Directors and Board
of Commissioners and subsequently notifying it to the competent authorities, as well
as taking all and any necessary actions required in connection with such resolutions in
accordance with applicable laws and regulations.
Mata Acara 6
Agenda - Item 6
Mata acara ini bersifat laporan dan tidak memerlukan persetujuan rapat. Tidak ada pemungutan suara. Telah direalisasikan
sepenuhnya.
This agenda item is a report and does not require meeting approval. No voting. Has been fully
realized.
Keputusan dan Realisasi RUPS Luar Biasa 20 Juni 2024
Resolution and Realization of Extraordinary GMS on June 20, 2024
Keputusan Hasil Pemungutan Suara Realisasi
Resolutions Voting Results Realization
Mata Acara 1
Agenda - Item 1
1. Menyetujui perubahan Anggaran Dasar Bank sebagaimana telah dijelaskan dalam Disetujui oleh 99,86% Pemegang Telah direalisasikan
rapat. Saham yang hadir. sepenuhnya.
2. Menyetujui untuk memberikan wewenang dan kuasa kepada Direksi Bank, baik sendiri-
sendiri maupun bersama-sama dengan hak substitusi untuk melakukan segala dan
setiap tindakan yang diperlukan sehubungan dengan keputusan tersebut, termasuk
tetapi tidak terbatas untuk menyatakan/menuangkan keputusan tersebut dalam
akta-akta yang dibuat di hadapan Notaris, untuk mengubah dan/atau menyusun
kembali seluruh ketentuan Anggaran Dasar Bank sesuai keputusan tersebut
sebagaimana yang disyaratkan oleh serta sesuai dengan ketentuan perundang-
undangan yang berlaku, yang selanjutnya untuk mengajukan permohonan persetujuan
dan/atau menyampaikan pemberitahuan atas keputusan rapat ini dan/atau perubahan
Anggaran Dasar Bank dalam keputusan rapat ini kepada instansi yang berwenang,
serta melakukan semua dan setiap tindakan yang diperlukan sesuai dengan peraturan
perundang-undangan yang berlaku.
1. Approved the amendment of the Bank’s Articles of Association as explained in Approved by 99,86% of Has been fully
the meeting. Shareholders present. realized.
2. Approved to grant authority and power to the Bank’s Board of Directors, either
individually or jointly, with substitution right, to take all and any necessary actions
in connection with the resolution, including but not limited to declaring/stating
the resolution in deeds drawn up before a Notary, to amend and/or rearrange
the provisions of the Bank’s Articles of Association as a whole, as required by and
in accordance with the prevailing laws and regulations, and subsequently submitting
a request for approval and/or notifying the resolution of this meeting and/or
the amendment to the Bank’s Articles of Association in this meeting resolution to
the competent authorities, as well as taking all and any necessary actions required in
accordance with applicable laws and regulations.
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Tata Kelola Perusahaan
Corporate Governance
Dewan Komisaris
Board of Commissioners
Dewan Komisaris memiliki peran penting dalam sistem tata The Board of Commissioners has an important role in
kelola perusahaan melalui pelaksanaan fungsi pengawasan dan the corporate governance system through its supervisory
pemberian nasihat kepada Direksi. Peran tersebut dijalankan function and provision of advice to the Board of Directors.
untuk memastikan pengelolaan perusahaan berlangsung secara This role is carried out to ensure the company management
prudent, selaras dengan strategi, serta mendukung pencapaian is prudent, in line with the strategy, as well as supporting
kinerja jangka panjang. the achievement of long-term performance.
Pedoman Kerja Charter
Pelaksanaan tugas dan tanggung jawab Dewan Komisaris The Board of Commissioners of Bank INA carries out its duties
Bank INA mengacu pada Pedoman Penerapan Tata Kelola and responsibilities by referring to Implementation Guidelines of
No. KSP/CSC/005/02/0424 tertanggal 16 April 2024, yang Governance No. KSP/CSC/005/02/0424 dated April 16, 2024,
disusun untuk mendukung efektivitas fungsi pengawasan. which was prepared to support effective supervisory function.
Jumlah, Komposisi, dan Independensi Number, Composition, and Independency
Jumlah Number
Hingga akhir Desember 2025, Dewan Komisaris Bank INA As of end of December 2025, Bank INA’s Board of
terdiri dari 3 orang anggota. Jumlah tersebut tidak melebihi Commissioners consists of 3 people. It is not exceeding
jumlah anggota Direksi yang berjumlah 6 orang, sehingga telah the number of members of Board of Directors of 6 people, thus
memenuhi ketentuan Otoritas Jasa Keuangan. fulfilled the provision of the Financial Services Authority.
Komposisi Composition
Susunan Dewan Komisaris Bank INA ditetapkan melalui RUPS The composition of Bank INA’s Board of Commissioners
dan terdiri atas Komisaris Utama, Komisaris Independen, is established through the GMS, and consists of President
dan Komisaris. Seluruh anggota Dewan Komisaris memenuhi Commissioner, Independent Commissioner, and Commissioner.
persyaratan yang ditetapkan dalam Anggaran Dasar dan All Board of Commissioners members met the requirements set
Pedoman Tata Kelola Bank serta telah lulus uji kemampuan dan out in Articles of Association and Bank Governance Guidelines
kepatutan (fit and proper test) dari Otoritas Jasa Keuangan. and passed the fit and proper test from the Financial Services
Authority.
Komposisi Dewan Komisaris Bank INA sepanjang tahun 2025 The composition of Bank INA’s Board of Commissioners
diuraikan sebagai berikut. throughout 2025 is described as follows.
Akhir Periode
Nama Jabatan Dasar Hukum Pengangkatan Persetujuan Otoritas Jasa Keuangan Jabatan
Name Position Legal Basis of Appointment Approval from Financial Services Authority End of Term of
Office
Inawaty Komisaris Utama • Akta RUPS Luar Biasa No. 07 Keputusan Deputi Komisioner Pengawas Perbankan I Sampai dengan
Handojo Independen tanggal 16 Juni 2021; Otoritas Jasa Keuangan No. Kep-57/PB.1/2021 tanggal ditutupnya RUPS
Independent • Akta RUPS Tahunan No. 03 6 September 2021. Tahunan pada tahun
President tanggal 3 Juni 2022; serta Decree of the Deputy Commissioner of Banking 2027.
Commissioner • Akta RUPS Tahunan No. 27 Supervision I of the Financial Services Authority Until the closing of
tanggal 20 Juni 2024. No. Kep-57/PB.1/2021 dated September 6, 2021. the Annual GMS in
Yohanes Komisaris • Deed of Extraordinary GMS Keputusan Deputi Komisioner Pengawas Perbankan I 2027.
Santoso Independen No. 07 dated June 16, 2021; Otoritas Jasa Keuangan No. Kep-58/PB.1/2021
Wibowo • Deed of Annual GMS No. 03 tanggal 6 September 2021.
Independent dated June 3, 2022; and
Commissioner • Deed of Annual GMS No. 27 Decree of the Deputy Commissioner of Banking
dated June 20, 2024. Supervision I of the Financial Services Authority
No. Kep-58/PB.1/2021 dated September 6, 2021.
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Akhir Periode
Nama Jabatan Dasar Hukum Pengangkatan Persetujuan Otoritas Jasa Keuangan Jabatan
Name Position Legal Basis of Appointment Approval from Financial Services Authority End of Term of
Office
Josavia Komisaris Keputusan Deputi Komisioner Pengawas Perbankan I
Rachman Commissioner Otoritas Jasa Keuangan No. Kep-59/PB.1/2021
Ichwan tanggal 6 September 2021.
Decree of the Deputy Commissioner of Banking
Supervision I of the Financial Services Authority
No. Kep-59/PB.1/2021 dated September 6, 2021.
Independensi Independency
Dalam pelaksanaan fungsi pengawasannya, Dewan Komisaris In implementing its supervisory function, Bank INA’s Board of
Bank INA bertindak secara objektif dan bebas dari pengaruh Commissioners is acting objectively without influence from
pihak mana pun. Setiap keputusan dan rekomendasi yang any party. Every decision made and any recommendation given
diberikan didasarkan pada pertimbangan profesional, will be based on professional consideration, free from conflict
tanpa adanya benturan kepentingan, sehingga pelaksanaan of interest, thus allowing for an independent and accountable
pengawasan tetap berjalan secara independen dan dapat supervision.
dipertanggungjawabkan.
Kebijakan Keberagaman Komposisi [ESG-G.01] Composition Diversity Policy [ESG-G.01]
Bank INA mempertimbangkan aspek keberagaman dalam Bank INA takes diversity aspects into consideration in
penyusunan komposisi Dewan Komisaris, dengan memperhatikan determining the composition of the Board of Commissioners,
pendidikan, pengalaman kerja, usia, jenis kelamin, dan with due regard to education, work experience, age, gender,
independensi, sebagaimana diuraikan pada tabel berikut. and independence, as set out in the following table.
Aspek Keberagaman Penjelasan
Diversity Aspect Explanation
Pendidikan Dewan Komisaris Bank mempunyai latar belakang pendidikan yang beragam, yaitu S1 Komposisi Dewan Komisaris
Education dan S2 dengan kompetensi di bidang akuntansi, manajemen, ekonomi, perbankan dan Bank INA memenuhi unsur
keuangan, teknologi mineral/perminyakan, serta manajemen keuangan. keberagaman, yaitu perpaduan
The Bank’s Board of Commissioners have diverse educational backgrounds, of dari sisi pendidikan, pengalaman
bachelor and master with competencies in accounting, management, economics, kerja, usia, jenis kelamin, dan
banking and finance, mineral/petroleum technology, and financial management. independensi.
Composition of the Board of
Pengalaman Kerja Dewan Komisaris Bank mempunyai pengalaman kerja di berbagai bidang, baik Commissioners has fulfilled
Work Experience di industri perbankan ataupun di luar industri perbankan. the elements of diversity,
The Bank’s Board of Commissioners has work experience in various fields, both in in terms of education, work
the banking industry and outside the banking industry. experience, age, gender, and
independence.
Usia Rata-rata usia Dewan Komisaris Bank, yaitu 63-74 tahun.
Age The average age of the Bank’s Board of Commissioners is 63-74 years old.
Jenis Kelamin Terdapat 1 orang anggota Dewan Komisaris berjenis kelamin wanita.
Gender There is 1 female member of the Board of Commissioners.
Independensi Bank INA memiliki 2 Komisaris Independen dari total 3 anggota
Independency Dewan Komisaris, atau setara dengan 66,67%.
Bank INA has 2 Independent Commissioners from a total of 3 members of the Board
of Commissioners, or equivalent to 66.67%.
Tugas dan Tanggung Jawab Duties and Responsibilities
Tugas dan tanggung jawab Dewan Komisaris diungkapkan Duties and Responsibilities of the Board of Commissioners is
sebagai berikut. explained as follows.
1. Sebagai organ perusahaan, Dewan Komisaris secara 1. As a corporate organ, the Board of Commissioners
kolektif telah melakukan pengawasan dan memberikan collectively supervises and provides advice to the Board
nasihat kepada Direksi serta memastikan bahwa Bank of Directors and ensures that the Bank implements good
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Tata Kelola Perusahaan
Corporate Governance
melaksanakan tata kelola yang baik. Dalam melakukan governance. In supervising, the Commissioners direct,
pengawasan, Komisaris mengarahkan, memantau, dan monitor, and evaluate the implementation of the Bank’s
mengevaluasi pelaksanaan kebijakan strategis Bank. strategic policies.
2. Dalam melaksanakan fungsinya sebagai pengawas dan 2. In performing its function as supervisor and adviser,
penasihat, Dewan Komisaris tidak terlibat dalam mengambil the Board of Commissioners is not involved in making
keputusan kegiatan operasional, kecuali dalam hal: decisions on operational activities, except in the case of:
a. Penyediaan dana kepada pihak terkait sebagaimana a. Provision of funds to related parties as stipulated in
diatur dalam ketentuan Bank Indonesia tentang Batas the provisions of Bank Indonesia on Legal Lending
Maksimum Pemberian Kredit; serta Limit; and
b. Hal-hal lain yang ditetapkan peraturan perundangan b. Other matters stipulated by applicable laws and
yang berlaku. regulations;
3. Keterlibatan atau persetujuan Dewan Komisaris dalam 3. The involvement or approval of the Board of Commissioners
pengambilan keputusan kegiatan operasional merupakan in making decisions on operational activities is part of
bagian dari tugas dan pengawasan Dewan Komisaris the duties and supervision of the Board of Commissioners
sehingga tidak meniadakan tanggung jawab Direksi dalam and does not negate the responsibility of the Board of
melaksanakan kepengurusan Bank. Tugas pengawasan oleh Directors in managing the Bank. The supervisory task by
Dewan Komisaris tersebut merupakan upaya pengawasan the Board of Commissioners is an early monitoring effort
dini yang perlu dilaksanakan. that needs to be implemented.
4. Memastikan bahwa Direksi telah menindaklanjuti temuan 4. Ensuring that the Board of Directors has followed up on
audit dan rekomendasi dari Divisi Audit Internal Bank, audit findings and recommendations from the Bank’s
auditor eksternal, hasil pengawasan Otoritas Jasa Internal Audit Division, external auditors, supervision
Keuangan, dan/atau hasil pengawasan otoritas lainnya. results of Financial Services Authority, and/or supervision
results of other authorities.
5. Menyampaikan Laporan Pengawasan Rencana Bisnis 5. Submitting a Business Plan Supervision Report to
kepada Otoritas Jasa Keuangan dengan tepat waktu. the Financial Services Authority in a timely manner.
Rekomendasi dan Pelaksanaan Tugas Recommendations and Implementation
of Duties
Sepanjang tahun 2025, Dewan Komisaris telah melaksanakan Throughout 2025, the Board of Commissioners has done its
tugas dan tanggung jawabnya sesuai dengan kewenangannya duties and responsibilities in accordance with the authorities,
serta memberikan rekomendasi dan persetujuan atas berbagai as well as providing recommendation and approval on various
kebijakan dan keputusan penting, sebagaimana diuraikan berikut. important policies and decisions, as outlined below.
1. Mengawasi tugas dan tanggung jawab dari masing-masing 1. Supervising the duties and responsibilities of each member
Direksi. of Board of Directors.
2. Mengawasi kinerja operasional dan kinerja keuangan Bank 2. Supervising Bank INA’s operational performance and
INA. financial performance.
3. Menyetujui kerangka kerja manajemen risiko dan tinjauan 3. Approving the risk management framework and portfolio
portofolio. review.
4. Mengkaji Laporan Kepatuhan dan Laporan Bisnis. 4. Reviewing Compliance Reports and Business Reports.
5. Menyetujui kredit kepada pihak terkait. 5. Approving credit to related parties.
6. Mengkaji dan menyetujui Rencana Bisnis dan Anggaran 6. Reviewing and approving the Annual Business Plan and
Tahunan. Budget.
7. Mengkaji kecukupan sistem pengendalian internal. 7. Reviewing the adequacy of internal control system.
8. Mengawasi perkembangan tindak lanjut atas temuan audit 8. Supervising the development of follow-up on internal and
internal dan eksternal. external audit findings.
9. Menelaah Laporan Komite Audit, Laporan Komite Pemantau 9. Reviewing the Audit Committee Report, Risk Monitoring
Risiko, dan Laporan Komite Remunerasi dan Nominasi. Committee Report, and Remuneration and Nomination
Committee Report.
10. Memutuskan penunjukan kantor akuntan publik dan/atau 10. Deciding on the appointment of a public accounting firm
akuntan publik yang akan bertugas mengaudit Laporan and/or public accountant to be tasked with auditing Bank
Keuangan Bank INA untuk tahun buku 2025. INA’s Financial Statements for the 2025 financial year.
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Rapat [ESG-G.02] Meeting [ESG-G.02]
Pelaksanaan rapat internal Dewan Komisaris merupakan Internal meetings of the Board of Commissioners are organized
bagian dari mekanisme pengawasan dan pengambilan as a part of the supervisory mechanism and decision-making
keputusan dalam kerangka tata kelola perusahaan. Rapat within corporate governance framework. The internal meeting
internal diselenggarakan secara berkala sekurang-kurangnya is held periodically at least once every 2 months and can be
1 kali setiap 2 bulan, serta dapat dilaksanakan sewaktu-waktu held at any time as needed. In discussing specific agenda,
sesuai kebutuhan. Dalam pembahasan agenda tertentu, Dewan the Board of Commissioners may invite the Board of Directors
Komisaris dapat mengundang Direksi untuk memberikan to provide the required explanation of clarification.
penjelasan atau klarifikasi yang diperlukan.
Rapat internal Dewan Komisaris dinyatakan sah apabila dihadiri The internal meetings of Board of Commissioners are deemed
oleh mayoritas anggota. Pengambilan keputusan dilakukan valid if attended by the majority of its members. Decision is
melalui musyawarah untuk mufakat, dan apabila tidak tercapai, made by deliberation for consensus, and if no consensus
ditetapkan berdasarkan suara terbanyak. Keputusan yang is reached, it will be made based on a majority vote. All
dihasilkan bersifat mengikat bagi seluruh anggota Dewan decisions made are binding for all members of the Board of
Komisaris, termasuk keputusan yang dihasilkan dalam rapat Commissioners, including decisions made in the joint meetings
gabungan dengan komite pendukung. with supporting committees.
Untuk mendukung efektivitas pembahasan, agenda dan materi In supporting an effective discussion, the meeting agenda
rapat disampaikan kepada seluruh anggota Dewan Komisaris and materials are submitted to all members of the Board
paling lambat 5 hari sebelum rapat dilaksanakan. Sepanjang of Commissioners at least 5 days prior to the meeting.
tahun 2025, Dewan Komisaris telah menyelenggarakan rapat Throughout 2025, the Board of Commissioners has held
internal sebanyak 31 kali, dengan tingkat kehadiran sebagaimana 31 internal meetings, with the following attendance rates as
diuraikan berikut. outlined below.
Jumlah Rapat Persentase
Nama Jabatan Kehadiran
Number of Percentage
Name Position Attendance
Meetings (%)
Komisaris Utama Independen
Inawaty Handojo 31 31 100,00
Independent President Commissioner
Yohanes Santoso Komisaris Independen
31 31 100,00
Wibowo Independent Commissioner
Josavia Rachman Komisaris
31 31 100,00
Ichwan Commissioner
Rata-Rata Kehadiran (%)
100,00
Average Attendance (%)
Informasi terkait tanggal, agenda, dan peserta rapat internal Information related to the date, agenda, and participants of internal
Dewan Komisaris Bank INA diungkapkan pada tabel berikut. meetings of Bank INA’s Board of Commissioners is presented in
the following table.
Kehadiran
Tanggal Attendance
Agenda
Date
IH YSW JRI
23 Januari 2025 Update Aktivitas Divisi Internal Audit.
January 23, 2025 Update on the activities of the Internal Audit Division.
24 Januari 2025 • Pembahasan Profil Risiko TW IV 2024; serta
• Kebijakan Anti-Fraud.
January 24, 2025 • Discussion on the Risk Profile for Q4 2024; and
• Anti-Fraud Policy.
6 Februari 2025 Update Perubahan Kebijakan dan Prosedur APU-PPT dan PPPSPM.
February 6, 2025 Update on amendments to the APU-PPT and PPPSPM Policies and Procedures.
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Tata Kelola Perusahaan
Corporate Governance
Kehadiran
Tanggal Attendance
Agenda
Date
IH YSW JRI
21 Februari 2025 Realisasi Kegiatan Komite Manajemen Risiko dan Satuan Kerja Manajemen Risiko 2024 dan
Rencana Kerja SKMR 2025.
February 21, 2025 Realization of the activities of the Risk Management Committee and the Risk Management
Work Unit in 2024 and the 2025 work plan of the Risk Management Work Unit.
25 Februari 2025 Update Aktivitas Divisi Internal Audit.
February 25, 2025 Update on the activities of the Internal Audit Division.
28 Februari 2025 Pembahasan Portofolio dan Rencana Kerja Grup Kredit 2025.
February 28, 2025 Discussion on the portfolio and 2025 Credit Group Work Plan.
18 Maret 2025 Update Status Pihak Terkait posisi Desember 2024.
March 18, 2025 Update on the status of Related Parties as of December 2024.
19 Maret 2025 Update Aktivitas Divisi Internal Audit.
March 19, 2025 Update on the activities of the Internal Audit Division.
19 Maret 2025 Closing Meeting dengan KAP-LKA Tahun 2024.
March 19, 2025 Closing Meeting with KAP-LKA for 2024.
24 April 2025 Pembahasan Kinerja Maret 2025.
April 24, 2025 Discussion on performance for March 2025.
24 April 2025 Update Aktivitas Divisi Internal Audit.
April 24, 2025 Update on the activities of the Internal Audit Division.
28 April 2025 Pembahasan Profil Risiko TW I-2025.
April 28, 2025 Discussion on the Risk Profile for Q1 2025.
14 Mei 2025 Pemahaman POJK 15 Tahun 2024 tentang Integrasi Pelaporan Keuangan Bank.
May 14, 2025 Understanding POJK No. 15 of 2024 regarding the Integration of Bank Financial Reporting.
16 Juni 2025 Pembahasan Rencana Migrasi dan Up Grade T24.
June 16, 2025 Discussion on the migration and T24 upgrade plan.
17 Juni 2025 Update Aktivitas Divisi Internal Audit.
June 17, 2025 Update on the activities of the Internal Audit Division.
19 Juni 2025 Pembahasan Portofolio dan Rencana Kerja 2025:
• Divisi Treasury & Financial Institution; serta
• Divisi General Services & Procurement.
June 19, 2025 Discussion on the portfolio and 2025 work plan of:
• Treasury & Financial Institution Division; and
• General Services & Procurement Division.
9 Juli 2025 Pembahasan Portofolio dan Rencana Kerja 2025:
• Divisi Digital Banking Operation;
• Divisi Technology Operation & Control Unit; serta
• Divisi Branch & Commercial Banking Technology.
July 9, 2025 Discussion on the portfolio and 2025 work plan of:
• Digital Banking Operation Division;
• Technology Operation & Control Unit Division; and
• Branch & Commercial Banking Technology Division.
24 Juli 2025 Pembahasan Profil Risiko TW II-2025.
July 24, 2025 Discussion on the Risk Profile for Q2 2025.
24 Juli 2025 • Perkembangan Posisi Laporan Keuangan Q2 Tahun 2025; serta
• Update Aktivitas Divisi Internal Audit.
July 24, 2025 • Development of the Q2 2025 Financial Statement Position; and
• Update on the activities of the Internal Audit Division.
20 Agustus 2025 Pembahasan Hasil Stress Test Risiko secara Bankwide.
August 20, 2025 Discussion on the results of the Bankwide Risk Stress Test.
25 Agustus 2025 Update Aktivitas Divisi Internal Audit.
August 25, 2025 Update on the activities of the Internal Audit Division.
29 September 2025 Proses Migrasi T24.
September 29, 2025 T24 migration process.
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Kehadiran
Tanggal Attendance
Agenda
Date
IH YSW JRI
29 September 2025 Pergantian Kepala Divisi Internal Audit.
September 29, 2025 Replacement of the Head of the Internal Audit Division.
1 Oktober 2025 • APU-PPT - Update Kebijakan yang Berlaku;
• Individual Risk Assessment (IRA); serta
• Rekening Dormant dan Judi Online.
October 1, 2025 • APU-PPT – Update on the prevailing policy;
• Individual Risk Assessment (IRA); and
• Dormant accounts and online gambling.
20 Oktober 2025 KAP Kick off Meeting dengan KAP 2025.
October 20, 2025 KAP Kick-off Meeting with KAP for 2025.
27 Oktober 2025 Pembahasan Profil Risiko TW-III 2025.
October 27, 2025 Discussion on the Risk Profile for Q3 2025.
28 Oktober 2025 Laporan Kinerja TW III 2025.
October 28, 2025 Q3 2025 Performance Report.
28 Oktober 2025 Update Hasil Pemeriksaan Internal Audit.
October 28, 2025 Update on the results of the Internal Audit examination.
20 November 2025 Prosedur Pemberian Kredit.
November 20, 2025 Credit granting procedures.
9 Desember 2025 Update Hasil Pemeriksaan Internal Audit.
December 9, 2025 Update on the results of the Internal Audit examination.
17 Desember 2025 • Permasalahan Hukum yang sedang dihadapi Bank INA;
• Penyampaian Risalah-Risalah Rapat Komite Manajemen Risiko Sepanjang Tahun 2025;
dan
• Kinerja Satuan Kerja Manajemen Risiko Tahun 2025.
December 17, 2025 • Legal issues currently being faced by Bank INA;
• Submission of the minutes of Risk Management Committee meetings throughout 2025;
and
• Performance of the Risk Management Work Unit for 2025.
Keterangan / Remark:
IH : Inawaty Handojo YSW : Yohanes Santoso Wibowo JRI : Josavia Rachman Ichwan
Komisaris Independen Independent Commissioner
Komisaris Independen berperan dalam menjaga objektivitas The Independent Commissioner has a role in maintaining
dan keseimbangan fungsi pengawasan Dewan Komisaris melalui objectivity and balance of supervisory function of the Board of
pelaksanaan tugas yang bebas dari benturan kepentingan dan Commissioners by implementing its duties, free from conflicts
pengaruh pihak mana pun. Peran tersebut dijalankan dengan of interest and influence from any party. This role is carried out
memastikan setiap pengambilan keputusan dilakukan secara by ensuring every decision-making is made independently and
independen dan profesional. professionally.
Hingga Desember 2025, komposisi Dewan Komisaris Bank INA Up to December 2024, the composition of Bank INA’s Board of
telah memenuhi ketentuan Peraturan Otoritas Jasa Keuangan Commissioners met the provisions of Financial Services Authority
No. 17 Tahun 2023, dengan keberadaan 2 Komisaris Independen Regulation No. 17 of 2023, with 2 Independent Commissioners
dari total 3 anggota Dewan Komisaris atau sebesar 66,67%, from a total of 3 members of the Board of Commissioners, or
yang melampaui persyaratan minimum sebesar 50%. equivalent to 66.67%, exceeding the minimum 50% requirement.
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Tata Kelola Perusahaan
Corporate Governance
Kriteria Komisaris Independen Independent Commissioner Criteria
Pemenuhan kriteria Komisaris Independen oleh Ibu Inawaty The fulfillment of Independent Commissioner criteria by
Handojo dan Bapak Yohanes Santoso Wibowo diuraikan Mrs. Inawaty Handojo and Mr. Yohanes Santoso Wibowo is
sebagai berikut. explained as follows.
Komisaris Independen
Kriteria Independent Commissioner
Criteria
Inawaty Yohanes Santoso
Handojo Wibowo
Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung jawab untuk merencanakan,
memimpin, mengendalikan, atau mengawasi kegiatan Emiten atau Perusahaan Publik tersebut dalam waktu
6 bulan terakhir, kecuali untuk pengangkatan kembali sebagai Komisaris Independen Bank pada periode
berikutnya.
Not a person who works or has the authority and responsibility to plan, lead, control, or supervise the activities
of the Issuer or Public Company within the last 6 months, except for reappointment as an Independent
Commissioner of the Bank in the following period.
Tidak mempunyai saham, baik langsung maupun tidak langsung pada Bank tersebut.
Not having shares, either directly or indirectly, in the Bank.
Tidak mempunyai hubungan afiliasi dengan Bank, anggota Dewan Komisaris, anggota Direksi, atau Pemegang
Saham Utama Bank.
Not having affiliation with the Bank, members of the Board of Commissioners, members of the Board of
Directors, or Major Shareholders of the Bank.
Tidak mempunyai hubungan usaha, baik langsung maupun tidak langsung, yang berkaitan dengan kegiatan usaha
Bank.
Not having business relationship, either directly or indirectly, related to the Bank’s business activities.
√ : Terpenuhi / Fulfilled x : Tidak terpenuhi / Not fulfilled
Pernyataan Independensi Statement of Independence
Independensi Komisaris Independen Bank INA didukung melalui The Independent Commissioners of Bank INA proves their
pemenuhan persyaratan formal, antara lain penandatanganan independence by signing the Statement of Independence and
Surat Pernyataan Independensi serta kelulusan uji kemampuan passed the fit and proper test in accordance with the provisions
dan kepatutan (fit and proper test) sesuai dengan ketentuan of the Financial Services Authority.
Otoritas Jasa Keuangan.
Direksi
Board of Directors
Direksi memegang peran penting dalam sistem tata kelola The Board of Directors has an important crucial role
perusahaan melalui pelaksanaan fungsi pengelolaan dan in the corporate governance system by implementing
pengambilan keputusan operasional. Peran tersebut dijalankan the management function and operational decision-
untuk memastikan pengelolaan kegiatan usaha dilakukan making. This role is carried out to ensure the management
secara hati-hati, konsisten dengan arah strategis perusahaan, of business activities is carried out prudently, consistent
serta memberikan nilai tambah yang berkelanjutan bagi kinerja with the company’s strategic direction, and generating
perusahaan. a sustainable added value for company performance.
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Pedoman Kerja Charter
Pelaksanaan tugas dan tanggung jawab Direksi The Board of Directors of Bank INA carries out its duties and
Bank INA mengacu pada Pedoman Penerapan Tata Kelola responsibilities by referring to Implementation Guidelines of
No. KSP/CSC/005/02/0424 tertanggal 16 April 2024, yang Governance No. KSP/CSC/005/02/0424 dated April 16, 2024,
disusun untuk mendukung efektivitas fungsi pengelolaan dan which was prepared to support effective supervisory function
pengambilan keputusan perusahaan. and company decision making.
Jumlah, Komposisi, dan Independensi Number, Composition, and Independency
Jumlah Number
Hingga akhir Desember 2025, Direksi Bank INA terdiri dari As of end of December 2025, Bank INA’s Board of Directors has
6 orang anggota. Komposisi tersebut telah memenuhi ketentuan 6 members. This composition is in line with provision of Financial
Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 tentang Services Authority No. 17 of 2023 on the Implementation of
Penerapan Tata Kelola bagi Bank Umum, yang mensyaratkan Governance for Commercial Banks, that require a minimum of
jumlah minimal 3 anggota Direksi pada setiap Bank. 3 members of Board of Directors in each Bank.
Komposisi Composition
Susunan Direksi Bank INA terdiri atas 1 Direktur Utama, Bank INA’s Board of Directors consists of 1 President Director,
1 Wakil Direktur Utama, dan 4 Direktur. Seluruh anggota Direksi 1 Vice President Director, and 4 Directors. All Board of Directors
diangkat dan diberhentikan melalui RUPS serta wajib memenuhi members are appointed and dismissed via GMS and required
persyaratan yang ditetapkan dalam Anggaran Dasar dan to meet the requirements established in the Articles of
Pedoman Tata Kelola Bank, termasuk lulus uji kemampuan dan Association and Bank Governance Guidelines, including passed
kepatutan (fit and proper test) dari Otoritas Jasa Keuangan. the fit and proper test from the Financial Services Authority.
Komposisi Direksi Bank INA sepanjang tahun 2025 diuraikan Throughout 2025, the composition of Bank INA’s Board of
sebagai berikut. Directors is as described below.
Persetujuan Otoritas Jasa Akhir Periode
Nama Jabatan Dasar Hukum Pengangkatan Keuangan Jabatan
Name Position Legal Basis of Appointment Approval from Financial End of Term of
Services Authority Office
Henry Koenaifi Direktur Utama Sebagai Direktur Retail Banking: Sebagai Direktur Retail Banking: Sampai dengan
President Director Akta RUPS Luar Biasa No. 1 tanggal Keputusan Anggota Dewan ditutupnya RUPS
9 Januari 2023. Komisioner Otoritas Jasa Keuangan Tahunan pada tahun
No. KEP-24/D.03/2023 tanggal 2027.
16 Februari 2023. Until the closing of
the Annual GMS in
2027.
As Director of Retail Banking: As Director of Retail Banking:
Deed of Extraordinary GMS No. 1 Decision of Members of the Board of
dated January 9, 2023. Commissioners of the Financial Services
Authority No. KEP-24/D.03/2023 dated
February 16, 2023.
Sebagai Direktur Utama: Sebagai Direktur Utama:
• Akta RUPS Luar Biasa No. 13 tanggal Keputusan Anggota Dewan
19 Mei 2023 (sebagai Direktur Komisioner Otoritas Jasa Keuangan
Utama); serta No. KEPR-89/D.03/2023 tanggal
• Akta RUPS Tahunan No. 27 tanggal 7 Agustus 2023.
20 Juni 2024. As President Director:
As President Director: Decision of Members of the Board of
• Deed of Extraordinary GMS No. 13 Commissioners of the Financial Services
dated May 19, 2023; and Authority No. KEPR-89/D.03/2023
• Deed of Annual GMS No. 27 dated dated August 7, 2023.
June 20, 2024.
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Tata Kelola Perusahaan
Corporate Governance
Persetujuan Otoritas Jasa Akhir Periode
Nama Jabatan Dasar Hukum Pengangkatan Keuangan Jabatan
Name Position Legal Basis of Appointment Approval from Financial End of Term of
Services Authority Office
Yulius Purnama Wakil Direktur Utama Sebagai Direktur Digital Banking: Sebagai Direktur Digital Banking: Sampai dengan
Junaedi Vice President • Akta RUPS Luar Biasa No. 07 Keputusan Anggota Dewan ditutupnya RUPS
Director tanggal 16 Juni 2021; serta Komisaris Otoritas Jasa Keuangan Tahunan pada tahun
• Akta RUPS Tahunan No. 03 tanggal No. Kep-134/D.03/2021 tanggal 2027.
3 Juni 2022. 14 September 2021. Until the closing of
As Director of Digital Banking: Director of Digital Banking: the Annual GMS in
• Deed of Extraordinary GMS No. 07 Decision of Members of the Board of 2027.
dated June 16, 2021; and Commissioners of the Financial Services
• Deed of Annual GMS No. 03 dated Authority No. Kep-134/D.03/2021 dated
June 3, 2022. September 14, 2021.
Sebagai Wakil Direktur Utama: Sebagai Wakil Direktur Utama:
• Akta RUPS Luar Biasa No. 13 tanggal Keputusan Anggota Dewan
19 Mei 2023; serta Otoritas Jasa Keuangan
• Akta RUPS Tahunan No. 27 tanggal No. KEPR-90/D.03/2023 tanggal
20 Juni 2024. 7 Agustus 2023.
As Vice President Director: As Vice President Director:
• Deed of Extraordinary GMS No. 13 Decision of the Board Members of
dated May 19, 2023; and the Financial Services Authority
• Deed of Annual GMS No. 27 dated No. KEPR-90/D.03/2023 dated
June 20, 2024. August 7, 2023.
Kiung Hui Ngo Direktur Keuangan • Akta No. 105 tanggal 27 November Surat Bank Indonesia Sampai dengan
Director of Finance 2013; No. 15/108/GBI/DPIP/Rahasia tanggal ditutupnya RUPS
• Akta RUPS Tahunan No. 107 tanggal 18 November 2013. Tahunan pada tahun
25 Mei 2018; Bank Indonesia Letter 2027.
• Akta RUPS Tahunan No. 03 tanggal No. 15/108/GBI/DPIP/Rahasia dated Until the closing of
3 Juni 2022; serta November 18, 2013. the Annual GMS in
• Akta RUPS Tahunan No. 27 tanggal 2027.
20 Juni 2024.
• Deed No. 105 dated November 27,
2013;
• Deed of Annual GMS No. 107 dated
May 25, 2018;
• Deed of Annual GMS No. 03 dated
June 3, 2022; and
• Deed of Annual GMS No. 27 dated
June 20, 2024.
Adhiputra Direktur Manajemen • Akta RUPS Luar Biasa No. 01 tanggal Keputusan Anggota Dewan Sampai dengan
Tanoyo Risiko dan Kepatuhan 3 September 2021; Komisaris Otoritas Jasa Keuangan ditutupnya RUPS
Director of Risk • Akta RUPS Tahunan No. 03 tanggal No. Kep-133/D.03/2021 tanggal Tahunan pada tahun
Management and 3 Juni 2022; serta 14 September 2021. 2027.
Compliance • Akta RUPS Tahunan No. 27 tanggal Decree of Members of the Board of Until the closing of
20 Juni 2024. Commissioners of the Financial Services the Annual GMS in
• Deed of Extraordinary GMS Authority No. Kep-133/D.03/2021 dated 2027.
No. 01 dated September 3, 2021; September 14, 2021.
• Deed of Annual GMS No. 03 dated
June 3, 2022; and
• Deed of Annual GMS No. 27 dated
June 20, 2024.
Yandy Direktur Bisnis Retail • Akta RUPS Tahunan No. 176 tanggal Keputusan Anggota Dewan Sampai dengan
Ramadhani dan Jaringan 16 Juni 2023; serta Komisaris Otoritas Jasa Keuangan ditutupnya RUPS
Director of Retail • Akta RUPS Tahunan No. 27 tanggal No. KEPR-101/d.03/2023 tanggal Tahunan pada tahun
Business and 20 Juni 2024. 21 Agustus 2023. 2027.
Network • Deed of Annual GMS No. 176 dated Decision of the Board Members of Until the closing of
June 16, 2023; and the Financial Services Authority the Annual GMS in
• Deed of Annual GMS No. 27 dated No. KEPR-101/d.03/2023 dated 2027.
June 20, 2024. August 21, 2023.
Dewi K. Direktur Komersial • Akta RUPS Luar Biasa No. 100 Keputusan Anggota Dewan Sampai dengan
Prodjohartono Banking tanggal 15 Maret 2024; serta Komisaris Otoritas Jasa Keuangan ditutupnya RUPS
Director of • Akta RUPS Tahunan No. 27 tanggal No. KEPR-26/D.03/2024 tanggal Tahunan pada tahun
Commercial Banking 20 Juni 2024. 6 Mei 2024. 2027.
• Deed of Annual GMS No. 100 dated Decision of the Board Members of Until the closing of
March 15, 2024; and the Financial Services Authority the Annual GMS in
• Deed of Annual GMS No. 27 dated No. KEPR-26/D.03/2024 dated 2027.
June 20, 2024. May 6, 2024.
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Independensi Independency
Dalam pelaksanaan fungsi pengelolaannya, Direksi Bank INA In implementing its management function, Bank INA’s Board
bertindak secara profesional dan objektif dalam menjalankan of Directors is acting professionally and objectively in carrying
kegiatan usaha perusahaan. Setiap keputusan manajerial out the business activities of the company. Every managerial
diambil berdasarkan pertimbangan yang independen dan bebas decision is taken based on an independent consideration and
dari benturan kepentingan, sehingga pengelolaan perusahaan free of any conflict of interest, thus allowing the company
dapat dilaksanakan secara bertanggung jawab dan dapat management to be conducted in a responsible manner and can
dipertanggungjawabkan. be accounted for.
Kebijakan Keberagaman Komposisi [ESG-G.01] Composition Diversity Policy [ESG-G.01]
Bank INA mempertimbangkan aspek keberagaman dalam Bank INA considers the diversity aspect in formulating
penyusunan komposisi Direksi, dengan memperhatikan the composition of the Board of Directors, with due regard to
pendidikan, pengalaman kerja, usia, jenis kelamin, dan education, work experience, age, gender, and independence,
independensi, sebagaimana diuraikan pada tabel berikut. as outlined in the following table.
Aspek Keberagaman Penjelasan
Diversity Aspect Explanation
Pendidikan Direksi Bank mempunyai latar pendidikan yang beragam, yaitu Komposisi Direksi Bank INA telah memenuhi unsur
Education S1 dan S2 dengan kompetensi di bidang administrasi bisnis, keberagaman, yaitu perpaduan dari sisi pendidikan,
manajemen, keuangan dan teknologi informasi, ilmu komputer, pengalaman kerja, usia, jenis kelamin, dan
serta ekonomi. independensi.
The Bank’s Board of Directors have diverse educational The composition of the Board of Directors of Bank
backgrounds of bachelor and master degrees with competencies INA has fulfilled the elements of diversity, in terms
in business administration, management, finance and information of education, work experience, age, gender, and
technology, computer science, and economics. independence.
Pengalaman Kerja Direksi Bank mempunyai pengalaman kerja di berbagai bidang,
Work Experience baik di industri perbankan ataupun di luar industri perbankan.
The Bank’s Board of Directors have work experience in various fields,
both in the banking industry and outside the banking industry.
Usia Rata-rata usia Direksi Bank, yaitu 50-66 tahun.
Age The average age of the Bank’s Board of Directors is 50-66 years.
Jenis Kelamin Terdapat 2 orang anggota Direksi berjenis kelamin wanita.
Gender There are 2 female members of the Board of Directors.
Independensi Direksi Bank INA merupakan pihak yang independen terhadap
Independency Pemegang Saham Pengendali.
Bank INA’s Board of Directors is an independent party toward
the Controlling Shareholders.
Tugas dan Tanggung Jawab Duties and Responsibilities
Tugas dan tanggung jawab Direksi diungkapkan sebagai berikut. Duties and responsibilities of the Board of Directors is as follows.
1. Direksi bertanggung jawab penuh atas pelaksanaan 1. The Board of Directors is fully responsible for
kepengurusan Bank. the implementation of the management of the Bank.
2. Direksi bertugas menjalankan dan bertanggung jawab atas 2. The Board of Directors is in charge of carrying out and
pengurusan Bank untuk kepentingan Bank sesuai dengan being responsible for managing the Bank for the benefit of
maksud dan tujuan Bank yang ditetapkan dalam Anggaran the Bank in accordance with the purposes and objectives
Dasar. of the Bank set out in the Articles of Association.
3. Dalam menjalankan tugas dan tanggung jawab atas 3. In carrying out the duties and responsibilities for
pengurusan, Direksi wajib menyelenggarakan RUPS management, the Board of Directors is required to hold
Tahunan dan RUPS Luar Biasa sebagaimana diatur dalam Annual GMS and Extraordinary GMS as stipulated in laws
peraturan perundang-undangan dan Anggaran Dasar. and regulations and the Articles of Association.
4. Setiap anggota Direksi wajib melaksanakan tugas dan 4. Each member of the Board of Directors must carry out
tanggung jawab dengan iktikad baik, penuh tanggung the duties and responsibilities in good faith, with full of
jawab, dan kehati-hatian. responsibility, and prudence.
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Tata Kelola Perusahaan
Corporate Governance
5. Direksi wajib mengelola Bank sesuai dengan kewenangan 5. The Board of Directors must manage the Bank in accordance
dan tanggung jawab Direksi sebagaimana diatur dalam with the authority and responsibility of the Board of
Anggaran Dasar dan peraturan perundang-undangan. Directors as stipulated in the Articles of Association and
laws and regulations.
6. Direksi wajib menerapkan prinsip-prinsip tata kelola yang 6. The Board of Directors must apply the principles of good
baik dalam setiap kegiatan usaha Bank pada seluruh governance in every business activity of the Bank at all
tingkatan atau jenjang organisasi. levels of the organization.
7. Dalam rangka menerapkan prinsip tata kelola yang baik, 7. In order to apply the principles of good governance,
Direksi paling sedikit wajib membentuk: the Board of Directors must at least establish:
a. Divisi Audit Internal; a. Internal Audit Division;
b. Satuan Kerja Manajemen Risiko dan Komite Manajemen b. Risk Management Work Unit and Risk Management
Risiko; serta Committee; and
c. Satuan Kerja Kepatuhan. c. Compliance Work Unit;
8. Direksi wajib menindaklanjuti temuan audit dan 8. The Board of Directors must follow up on audit findings
rekomendasi dari Divisi Audit Internal, Auditor Eksternal, and recommendations from the Internal Audit Division,
hasil pengawasan Otoritas Jasa Keuangan, dan/atau hasil external auditors, results of supervision by the Financial
pengawasan otoritas lain. Services Authority, and/or results of supervision by other
authorities.
9. Direksi wajib mempertanggungjawabkan pelaksanaan 9. The Board of Directors is obliged to be responsible for
tugas kepada Pemegang Saham melalui RUPS. carrying out its duties to Shareholders through the GMS.
10. Direksi wajib mengungkapkan kepada pegawai mengenai 10. The Board of Directors is required to disclose to employees
kebijakan Bank yang bersifat strategis di bidang regarding the Bank’s strategic policies in the personnel
kepegawaian. sector.
11. Direksi dilarang menggunakan penasihat perorangan 11. The Board of Directors are prohibited from using individual
dan/atau jasa profesional sebagai konsultan. advisers and/or professional services as consultants.
12. Penggunaan penasihat perorangan dan/atau jasa 12. The use of individual advisors and/or professional services
profesional sebagai konsultan dapat dilakukan dalam hal as consultants can be carried out in terms of fulfilling
memenuhi persyaratan: the following requirements:
a. Untuk proyek bersifat khusus; a. For special projects;
b. Didasarkan pada kontrak kerja yang jelas; serta b. Based on a clear employment contract; and
c. Merupakan pihak independen dan memiliki kualifikasi c. Is an independent party and has the qualifications to
untuk mengerjakan proyek yang bersifat khusus. work on a special project.
13. Direksi wajib menyediakan data dan informasi yang akurat, 13. The Board of Directors must provide accurate, relevant, and
relevan, dan tepat waktu kepada Dewan Komisaris. timely data and information to the Board of Commissioners.
14. Setiap anggota Direksi bertanggung jawab secara 14. Each member of the Board of Directors is jointly and
tanggung renteng atas kerugian Bank yang disebabkan severally responsible for the Bank’s losses caused by errors
oleh kesalahan atau kelalaian anggota Direksi dalam or omissions of members of the Board of Directors in
menjalankan tugasnya. carrying out their duties.
Pembagian Tugas dan Tanggung Jawab Division of Duties and Responsibilities
Masing-masing anggota Direksi mempunyai tugas dan Every member of the Board of Directors has their duties and
tanggung jawab sebagai berikut. responsibilities as outlined below.
Nama Jabatan Pembagian Tugas
Name Position Division of Duties
Henry Koenaifi Direktur Utama Membawahi unit kerja:
President Director Supervise the work unit:
• Credit Analyst;
• Credit Control Monitoring & Credit Operation;
• Remedial & Special Asset Management;
• Internal Audit;
• Human Capital; dan / and
• Corporate Partnership.
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Nama Jabatan Pembagian Tugas
Name Position Division of Duties
Yulius Purnama Junaedi Wakil Direktur Utama Membawahi unit kerja:
Vice President Director Supervise the work unit:
• Digital Solution & Partnership;
• Digital Banking Operation;
• Technology Operation & Control Unit;
• Digital Technology;
• Branch & Commercial Banking Technology;
• Marketing Communication;
• Digital Innovation & Data Management; dan / and
• Treasury Operation & Remittance.
Kiung Hui Ngo Direktur Keuangan Membawahi unit kerja:
Director of Finance Supervise the work unit:
• Treasury & Financial Institution;
• General Affair & Procurement;
• Accounting & Financial Management; dan / and
• Custodian Services.
Adhiputra Tanoyo Direktur Manajemen Risiko dan Kepatuhan Membawahi unit kerja:
Director of Risk Management and Compliance Supervise the work unit:
• Risk Management;
• Operation Development;
• Digital Governance;
• Compliance & Anti-Money Laundering;
• Legal & Corporate Secretary; dan / and
• Anti-Fraud Management.
Yandy Ramadhani Direktur Bisnis Retail dan Jaringan Membawahi unit kerja:
Director of Retail Business and Network Supervise the work unit:
• Product, Segment & Portfolio Management;
• Consumer Loans;
• Branch Operation & Control Unit;
• Service & Quality Improvement; dan / and
• Network & Priority.
Dewi K. Prodjohartono Direktur Komersial Banking Membawahi unit kerja:
Director of Commercial Banking Supervise the work unit:
• Commercial Banking;
• Transaction Banking; dan / and
• Micro Banking.
Rekomendasi dan Pelaksanaan Tugas Recommendations and Implementation
of Duties
Sepanjang tahun 2025, pelaksanaan tugas dan tanggung Throughout 2025, the Board of Directors has carry out its
jawab Direksi dilakukan secara profesional dengan penetapan duties and responsibilities professionally, by setting up various
berbagai keputusan strategis yang berfokus pada optimalisasi strategic decisions that focus on optimizing of the Bank’s
kinerja operasional dan keuangan Bank, sebagaimana dijelaskan operational and financial performances, as explained in the
pada uraian berikut. following description.
1. Pelaksanaan kepengurusan Bank. 1. Implementation of Bank management.
2. Pengelolaan aset dan keuangan Bank. 2. Management of Bank assets and finances.
3. Penyusunan perencanaan perusahaan. 3. Compilation of corporate planning.
4. Penyelenggaraan rapat Direksi, menghadiri rapat Dewan 4. Organizing Board of Directors meetings, attending Board
Komisaris, dan RUPS. of Commissioners meetings, and the GMS.
5. Pengawasan dan perbaikan proses bisnis internal. 5. Supervision and improvement of internal business
processes.
6. Penetapan manajemen risiko dan prinsip-prinsip GCG. 6. Determination of risk management and GCG principles.
7. Pemenuhan target kinerja Bank. 7. Fulfillment of the Bank’s performance targets.
8. Pelaksanaan tugas lainnya terkait kepengurusan Bank. 8. Implementation of other duties related to the management
of the Bank.
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Tata Kelola Perusahaan
Corporate Governance
Rapat [ESG-G.02] Meeting [ESG-G.02]
Rapat Internal Direksi Board of Directors’ Internal Meeting
Rapat internal Direksi merupakan bagian dari mekanisme Internal meetings of the Board of Directors are part of
koordinasi dan pengambilan keputusan manajerial the coordination mechanism and managerial decision making in
dalam pengelolaan kegiatan usaha Bank. Rapat tersebut the management of the Bank’s business activities. The meeting
diselenggarakan secara rutin sekurang-kurangnya 1 kali setiap is held routinely, at least once a month and led by the President
bulan dan dipimpin oleh Direktur Utama, atau oleh anggota Director, or other appointed member of the Board of Directors,
Direksi lain yang ditunjuk apabila Direktur Utama berhalangan if the President Director is unable to attend. The Board of
hadir. Rapat internal Direksi dinyatakan sah apabila dihadiri oleh Directors’ meeting is deemed valid if attended by the majority
mayoritas anggota Direksi. Pengambilan keputusan dilakukan of the Board of Directors members. The decision is made by
melalui musyawarah untuk mufakat, dan apabila tidak tercapai, deliberation for consensus and if it cannot be reached, it will
ditetapkan berdasarkan suara terbanyak. Dalam pembahasan be made based on a majority vote. In the discussion of specific
agenda tertentu, Direksi dapat mengundang staf Bank sesuai agenda, the Board of Directors may invite the Bank’s staff as
dengan kebutuhan. needed.
Sepanjang tahun 2025, Direksi telah menyelenggarakan Throughout 2025, the Board of Directors have held 39 internal
rapat internal sebanyak 39 kali, dengan tingkat kehadiran meetings, with the following attendance rates as outlined
sebagaimana diuraikan berikut. below.
Jumlah Rapat Persentase
Nama Jabatan Kehadiran
Number of Percentage
Name Position Attendance
Meetings (%)
Henry Koenaifi Direktur Utama
39 38 97,44
President Director
Yulius Purnama Junaedi Wakil Direktur Utama
39 37 94,87
Vice President Director
Kiung Hui Ngo Direktur Keuangan
39 38 97,44
Director of Finance
Adhiputra Tanoyo Direktur Manajemen Risiko dan Kepatuhan
39 39 100,00
Director of Risk Management and Compliance
Yandy Ramadhani Direktur Bisnis Retail dan Jaringan
39 35 89,74
Director of Retail Business and Network
Dewi K. Prodjohartono Direktur Komersial Banking
39 34 87,18
Director of Commercial Banking
Rata-Rata Kehadiran (%)
94,44
Average Attendance (%)
Informasi terkait tanggal, agenda, dan peserta rapat internal Information on the date, agenda, and participants of Bank INA’s
Direksi Bank INA diungkapkan pada tabel berikut. Board of Directors internal meeting are listed in in the following
table.
Kehadiran
Tanggal Attendance
Agenda
Date
HK YPJ KHN AT YR DKP
8 Januari 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
January 8, 2025 Report and explanation by the Director in charge and discussion of issues.
30 Januari 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
January 30, 2025 Report and explanation by the Director in charge and discussion of issues.
5 Februari 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
February 5, 2025 Report and explanation by the Director in charge and discussion of issues.
19 Februari 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
February 19, 2025 Report and explanation by the Director in charge and discussion of issues.
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Kehadiran
Tanggal Attendance
Agenda
Date
HK YPJ KHN AT YR DKP
5 Maret 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
March 5, 2025 Report and explanation by the Director in charge and discussion of issues.
12 Maret 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
March 12, 2025 Report and explanation by the Director in charge and discussion of issues.
19 Maret 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
March 19, 2025 Report and explanation by the Director in charge and discussion of issues.
26 Maret 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
March 26, 2025 Report and explanation by the Director in charge and discussion of issues.
9 April 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
April 9, 2025 Report and explanation by the Director in charge and discussion of issues.
16 April 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
April 16, 2025 Report and explanation by the Director in charge and discussion of issues.
23 April 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
April 23, 2025 Report and explanation by the Director in charge and discussion of issues.
14 Mei 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
May 14, 2025 Report and explanation by the Director in charge and discussion of issues.
21 Mei 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
May 21, 2025 Report and explanation by the Director in charge and discussion of issues.
4 Juni 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
June 4, 2025 Report and explanation by the Director in charge and discussion of issues.
11 Juni 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
June 11, 2025 Report and explanation by the Director in charge and discussion of issues.
24 Juni 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
June 24, 2025 Report and explanation by the Director in charge and discussion of issues.
2 Juli 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
July 2, 2025 Report and explanation by the Director in charge and discussion of issues.
16 Juli 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
July 16, 2025 Report and explanation by the Director in charge and discussion of issues.
24 Juli 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
July 24, 2025 Report and explanation by the Director in charge and discussion of issues.
30 Juli 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
July 30, 2025 Report and explanation by the Director in charge and discussion of issues.
13 Agustus 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
August 13, 2025 Report and explanation by the Director in charge and discussion of issues.
20 Agustus 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
August 20, 2025 Report and explanation by the Director in charge and discussion of issues.
27 Agustus 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
August 27, 2025 Report and explanation by the Director in charge and discussion of issues.
3 September 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
September 3, 2025 Report and explanation by the Director in charge and discussion of issues.
10 September 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
September 10, 2025 Report and explanation by the Director in charge and discussion of issues.
17 September 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
September 17, 2025 Report and explanation by the Director in charge and discussion of issues.
24 September 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
September 24, 2025 Report and explanation by the Director in charge and discussion of issues.
1 Oktober 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
October 1, 2025 Report and explanation by the Director in charge and discussion of issues.
8 Oktober 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
October 8, 2025 Report and explanation by the Director in charge and discussion of issues.
15 Oktober 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
October 15, 2025 Report and explanation by the Director in charge and discussion of issues.
22 Oktober 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
October 22, 2025 Report and explanation by the Director in charge and discussion of issues.
PT Bank Ina Perdana Tbk 290 Laporan Tahunan 2025 Annual Report
Page 293
Tata Kelola Perusahaan
Corporate Governance
Kehadiran
Tanggal Attendance
Agenda
Date
HK YPJ KHN AT YR DKP
29 Oktober 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
October 29, 2025 Report and explanation by the Director in charge and discussion of issues.
5 November 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
November 5, 2025 Report and explanation by the Director in charge and discussion of issues.
12 November 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
November 12, 2025 Report and explanation by the Director in charge and discussion of issues.
19 November 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
November 19, 2025 Report and explanation by the Director in charge and discussion of issues.
26 November 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
November 26, 2025 Report and explanation by the Director in charge and discussion of issues.
10 Desember 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
December 10, 2025 Report and explanation by the Director in charge and discussion of issues.
17 Desember 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
December 17, 2025 Report and explanation by the Director in charge and discussion of issues.
24 Desember 2025 Laporan dan Penjelasan Direktur Bidang serta Pembahasan Masalah.
December 24, 2025 Report and explanation by the Director in charge and discussion of issues.
Keterangan / Remark:
HK : Henry Koenaif YR : Yandy Ramadhani AT : Adhiputra Tanoyo
KHN : Kiung Hui Ngo YPJ : Yulius Purnama Junaedi DKP : Dewi K. Prodjohartono
Rapat Gabungan dengan Dewan Komisaris Joint Meeting with the Board of Commissioners
Rapat gabungan Dewan Komisaris dan Direksi merupakan Joint meeting of the Board of Commissioners and the Board of
forum koordinasi antara fungsi pengawasan dan pengelolaan Commissioners is a coordination forum between the supervisory
dalam sistem tata kelola Bank INA. Rapat ini diselenggarakan and management function in Bank INA’s governance system.
secara berkala sekurang-kurangnya 1 kali setiap 4 bulan sebagai This meeting is held periodically at least once every 4 months
sarana penyelarasan kebijakan dan pembahasan keputusan to facilitate alignment of policies and discussion of strategic
strategis Direksi. Melalui forum tersebut, Dewan Komisaris decisions of the Board of Directors. Through this forum,
memperoleh pemaparan atas kebijakan dan keputusan strategis Board of Commissioners receives explanation on policies and
Direksi untuk dilakukan penelaahan, pemberian masukan, serta strategic decisions of Board of Directors for review, input
persetujuan sesuai kewenangan. provision, as well as approval in line with the authority.
Sepanjang tahun 2025, Dewan Komisaris dan Direksi telah Throughout 2025, the Board of Commissioners and the Board
menyelenggarakan rapat gabungan sebanyak 9 kali, dengan of Directors held 9 joint meetings, with the attendance rates as
tingkat kehadiran sebagaimana diuraikan berikut. presented below.
Jumlah Rapat Persentase
Nama Jabatan Kehadiran
Number of Percentage
Name Position Attendance
Meetings (%)
Komisaris Utama Independen
Inawaty Handojo 9 9 100,00
Independent President Commissioner
Yohanes Santoso Komisaris Independen
9 8 88,88
Wibowo Independent Commissioner
Josavia Rachman Komisaris
9 9 100,00
Ichwan Commissioner
Direktur Utama
Henry Koenaifi 9 9 100,00
President Director
Wakil Direktur Utama
Yulius Purnama Junaedi 9 7 77,78
Vice President Director
Direktur Keuangan
Kiung Hui Ngo 9 9 100,00
Director of Finance
Direktur Manajemen Risiko dan Kepatuhan
Adhiputra Tanoyo 9 8 88,88
Director of Risk Management and Compliance
Laporan Tahunan 2025 Annual Report 291 PT Bank Ina Perdana Tbk
Page 294
Jumlah Rapat Persentase
Nama Jabatan Kehadiran
Number of Percentage
Name Position Attendance
Meetings (%)
Direktur Bisnis Retail dan Jaringan
Yandy Ramadhani 9 7 77,78
Director of Retail Business and Network
Direktur Komersial Banking
Dewi K. Prodjohartono 9 9 100,00
Director of Commercial Banking
Rata-Rata Kehadiran (%)
92,59
Average Attendance (%)
Berikut disajikan informasi mengenai tanggal pelaksanaan, Following are Information on the meeting dates, agendas, and
agenda dan materi yang dibahas, serta daftar peserta rapat materials, as well as the participants of the joint meetings of
gabungan Dewan Komisaris dan Direksi. the Board of Commissioners and the Board of Directors.
Kehadiran
Tanggal Attendance
Agenda
Date
IH YSW JRI HK YPJ KHN AT YR DKP
Laporan dan Penjelasan Direktur Bidang serta
8 Januari 2025 Pembahasan Masalah.
January 8, 2025 Report and explanation by the Director in
charge and discussion of issues.
Update Progress RUPO Obligasi Wijaya Karya
24 Februari 2025 (WIKA).
February 24, 2025 Update on the progress of the Bondholders
Meeting (RUPO) of Wijaya Karya (WIKA).
Update Progress RUPO Obligasi Wijaya Karya
28 Mei 2025 (WIKA).
May 28, 2025 Update on the progress of the Bondholders
Meeting (RUPO) of Wijaya Karya (WIKA).
Update Revisi RBB Bank INA - Juni 2025.
18 Juni 2025
Update on the revision of Bank INA’s RBB –
June 18, 2025
June 2025.
Update Revisi RBB Bank INA - Juni 2025.
9 Juli 2025
Update on the revision of Bank INA’s RBB –
July 9, 2025
June 2025.
6 Agustus 2025 Update PKC Bank Ina 2025.
August 6, 2025 Update on Bank INA’s 2025 PKC.
Tindak Lanjut atas Surat Otoritas Jasa
8 September 2025 Keuangan No. S-206/PB.32/2025.
September 8, 2025 Follow-up to the Financial Services Authority
Letter No. S-206/PB.32/2025.
29 Oktober 2025 Steering Committee dan Task Force Kredit.
October 29 2025 The Steering Committee and Credit Task Force.
5 November 2025 Pembahasan RBB 2026.
November 5, 2025 Discussion on the 2026 RBB.
Keterangan / Remark:
IH : Inawaty Handojo HK : Henry Koenaif YPJ : Yulius Purnama Junaedi
YSW : Yohanes Santoso Wibowo KHN : Kiung Hui Ngo AT : Adhiputra Tanoyo
JRI : Josavia Rachman Ichwan YR : Yandy Ramadhani DKP : Dewi K. Prodjohartono
PT Bank Ina Perdana Tbk 292 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
Transparansi Informasi tentang
Dewan Komisaris dan Direksi
Transparency of Information of the Board of
Commissioners and Board of Directors
Rangkap Jabatan Concurrent Positions
Rangkap jabatan Dewan Komisaris dan Direksi mengacu pada Concurrent positions of the Board of Commissioners and
Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023. Informasi the Board of Directors refer to Financial Services Authority
terkait rangkap jabatan Dewan Komisaris dan Direksi Bank INA Regulation No. 17 of 2023. Information related to concurrent
disajikan sebagai berikut. positions of the Board of Commissioners and Board of Directors
of Bank INA is presented as follows.
Bank/Perusahaan/Lembaga Lain
Nama Jabatan Other Banks/Companies/Institutions
Name Position Nama Perusahaan Jabatan
Company Name Position
Komisaris Utama Independen Tidak Ada Tidak Ada
Inawaty Handojo
Independent President Commissioner None None
Komisaris Independen Tidak Ada Tidak Ada
Yohanes Santoso Wibowo
Independent Commissioner None None
Komisaris Tidak Ada Tidak Ada
Josavia Rachman Ichwan
Commissioner None None
Direktur Utama Tidak Ada Tidak Ada
Henry Koenaifi
President Director None None
Wakil Direktur Utama Tidak Ada Tidak Ada
Yulius Purnama Junaedi
Vice President Director None None
Direktur Keuangan Tidak Ada Tidak Ada
Kiung Hui Ngo
Director of Finance None None
Direktur Manajemen Risiko dan Kepatuhan Tidak Ada Tidak Ada
Adhiputra Tanoyo
Director of Risk Management and Compliance None None
Direktur Bisnis Retail dan Jaringan Tidak Ada Tidak Ada
Yandy Ramadhani
Director of Retail Business and Network None None
Direktur Komersial Banking Tidak Ada Tidak Ada
Dewi K. Prodjohartono
Director of Commercial Banking None None
Kepemilikan Saham Shareholding
Hingga akhir Desember 2025, tidak terdapat anggota As of end of December 2025, no members of Bank INA’s
Dewan Komisaris maupun Direksi Bank INA yang memiliki Board of Commissioners or Board of Directors has any share,
kepemilikan saham, baik secara langsung maupun tidak both directly or indirectly, exceeding 25% of the paid-up
langsung, dengan jumlah melebihi 25% dari modal disetor capital in the Bank or other companies. Details regarding
di Bank atau perusahaan lain. Rincian mengenai kepemilikan share ownership of the Board of Commissioners and Board of
saham Dewan Komisaris dan Direksi diungkapkan dalam Bab Directors has been presented in the Company Profile Chapter
Profil Perusahaan pada Laporan Tahunan. in the Annual Report.
Laporan Tahunan 2025 Annual Report 293 PT Bank Ina Perdana Tbk
Page 296
Hubungan Afiliasi Affiliate Relations
Hubungan afiliasi anggota Dewan Komisaris dan Direksi Bank Affiliate relations of members of Bank INA’s Board of
INA diatur sesuai dengan Peraturan Otoritas Jasa Keuangan Commissioners and Board of Directors is regulated in
No. 17 Tahun 2023, yang mencakup ketentuan mengenai accordance with Financial Services Authority Regulation No. 17
larangan hubungan keluarga hingga derajat kedua serta of 2023 on prohibition of family relationships up to the second
kewajiban pengungkapan hubungan keuangan dan degree and obligation to disclose any familial and managerial
kepengurusan. Adapun informasi hubungan afiliasi diuraikan relations. Information on affiliate relations are outlined as
sebagai berikut. follows.
Hubungan Keuangan dengan Hubungan Keluarga dengan
Financial Relations with Family Relations with
Hubungan
Nama Jabatan Pemegang Pemegang Kepengurusan
Dewan Dewan
Name Position Direksi Saham Direksi Saham
Komisaris Komisaris Management
Board of Pengendali Board of Pengendali
Board of Board of Relations
Directors Controlling Directors Controlling
Commissioners Commissioners
Shareholders Shareholders
Komisaris
Utama
Inawaty Independen Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Handojo Independent None None None None None None None
President
Commissioner
Komisaris
Yohanes
Independen Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Santoso
Independent None None None None None None None
Wibowo
Commissioner
Josavia
Komisaris Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Rachman
Commissioner None None None None None None None
Ichwan
Direktur
Utama Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Henry Koenaifi
President None None None None None None None
Director
Wakil Direktur
Yulius
Utama Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Purnama
Vice President None None None None None None None
Junaedi
Director
Direktur
Keuangan Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Kiung Hui Ngo
Director of None None None None None None None
Finance
Direktur
Manajemen
Risiko dan
Kepatuhan
Adhiputra Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Director
Tanoyo None None None None None None None
of Risk
Management
and
Compliance
Direktur Bisnis
Retail dan
Jaringan
Yandy Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Director
Ramadhani None None None None None None None
of Retail
Business and
Network
Direktur
Komersial
Dewi K. Banking Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada Tidak Ada
Prodjohartono Director of None None None None None None None
Commercial
Banking
PT Bank Ina Perdana Tbk 294 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
Kebijakan Pelatihan dan/atau Training and/or Competency
Peningkatan Kompetensi Development Policy for the Board of
Dewan Komisaris dan Direksi [ESG-G.05] Commissioners and Board of Directors
[ESG-G.05]
Pengembangan kompetensi Dewan Komisaris dan Direksi Competency development of the Board of Commissioners
merupakan bagian dari upaya Bank INA dalam menjaga and Board of Directors is an effort from Bank INA to maintain
kualitas pengawasan dan pengelolaan di tengah dinamika the supervisory and management quality amidst the dynamics
industri perbankan, termasuk perkembangan digitalisasi. Untuk of the banking industry, including digitalization development.
itu, Bank secara berkelanjutan menyelenggarakan program Thus, the Bank organizes ongoing training and development
pelatihan dan pengembangan guna memperkuat pengetahuan, program to strengthen the knowledge, skills, and insight
keterampilan, dan wawasan anggota Dewan Komisaris dan of members of the Board of Commissioners and Board of
Direksi, baik dalam mendukung kinerja maupun memastikan Directors, both to enhance performance and to ensure
kepatuhan terhadap ketentuan yang berlaku. Program pelatihan compliance to applicable provisions. The training program
tersebut dilaksanakan secara berkala melalui kerja sama dengan is carried out periodically, by collaborating with internal and
pihak internal dan eksternal. Informasi mengenai pelatihan external party. Information on the training and/or competency
dan/atau peningkatan kompetensi Dewan Komisaris dan development of the Board of Commissioners and Board of
Direksi diungkapkan dalam Bab Profil Perusahaan pada Laporan Directors has been disclosed in the Company Profile Chapter
Tahunan ini. in this Annual Report.
Program Orientasi Orientation Program
Program orientasi bagi anggota Dewan Komisaris dan Direksi Orientation program for newly appointed members of Board
yang baru diangkat merupakan bagian dari mekanisme tata of Commissioners and Board of Directors is a part of Bank
kelola Bank INA untuk memastikan kesiapan dalam menjalankan INA’s governance mechanism to ensure readiness in carrying
tugas dan tanggung jawabnya. Program ini dirancang untuk out their duties and responsibilities. This program is designed
memberikan pemahaman yang komprehensif mengenai to provide comprehensive understanding about the Bank’s
lingkungan, kondisi, dan operasional Bank, serta membangun environment, condition, and operations, as well as to drive
keselarasan awal antara organ perusahaan. initial alignment between the company organs.
Pelaksanaan orientasi diawali dengan sesi pengenalan yang The orientation begins with an introduction session involving
melibatkan Dewan Komisaris, Direksi, Pejabat Eksekutif, Kepala the Board of Commissioners, Board of Directors, Executive
Divisi/Kepala Satuan Kerja, Sekretaris Perusahaan, anggota Officers, Head of Division/Head of Work Unit, Corporate
komite di bawah Dewan Komisaris, Sekretaris Dewan Komisaris, Secretary, members of committees under the Board of
serta pejabat terkait lainnya. Selain itu, orientasi juga mencakup Commissioners, Secretary of Board of Commissioners,
penyampaian berbagai materi utama yang diperlukan sebagai and other related officials. The orientation also include key
bekal bagi anggota Dewan Komisaris dan Direksi yang baru, materials presentation to equip new members of the Board of
antara lain: Commissioners and Board of Directors, including:
1. Struktur organisasi perusahaan serta fungsi 1. Company’s organizational structure and functions of
Dewan Komisaris dan Direksi; the Board of Commissioners and Board of Directors;
2. Hak (termasuk remunerasi dan fasilitas yang didapat), tugas 2. Rights (including remuneration and facilities obtained),
utama, kewajiban, dan tanggung jawab Dewan Komisaris main duties, obligations, and responsibilities of the Board
dan Direksi; of Commissioners and Board of Directors;
3. Kinerja keuangan Bank; 3. Bank’s financial performance;
4. Kondisi Bank terkini, Rencana Bisnis Bank, serta prospek 4. The Bank’s current condition, the Bank’s Business Plan, and
Bank ke depan; the Bank’ future prospects;
5. Perangkat kebijakan internal yang dimiliki Bank; 5. Bank’s internal policy tools;
6. Praktik manajemen risiko Bank; 6. Bank’s risk management practices;
7. Praktik kepatuhan; serta 7. Compliance practices; and
8. Hal lainnya yang sekiranya diperlukan untuk membekali 8. Other matters necessary to equip new members of
anggota Dewan Komisaris dan Direksi baru. the Board of Commissioners and Board of Directors.
Laporan Tahunan 2025 Annual Report 295 PT Bank Ina Perdana Tbk
Page 298
Penilaian Kinerja Dewan Komisaris Performance Assessment of
dan Direksi [ESG-G.04] the Board of Commissioners
and Board of Directors [ESG-G.04]
Bank INA menerapkan mekanisme penilaian kinerja sebagai Bank INA applies performance assessment as an effort
bagian dari upaya memastikan efektivitas pelaksanaan to ensure effective implementation of functions and
fungsi dan tanggung jawab Dewan Komisaris dan Direksi. responsibilities of the Board of Commissioners and Board of
Penilaian kinerja Dewan Komisaris dilakukan melalui metode Directors. Self-assessment method is used to assess Board
self-assessment, sedangkan penilaian kinerja Direksi of Commissioners’ performance, while performance of Board
dilaksanakan oleh Dewan Komisaris berdasarkan prosedur yang of Directors is assessed by Board of Commissioners based on
ditetapkan oleh Komite Remunerasi dan Nominasi, baik secara the procedure set by Remuneration and Nomination
individu maupun kolektif. Kriteria penilaian kinerja mencakup: Committee, both individually and collectively. The performance
assessment criteria include:
1. Laporan yang disampaikan; 1. Reports submitted;
2. Saran, pertimbangan, dan masukan yang disampaikan; 2. Suggestions, considerations, and input submitted;
3. Aktivitas pelaksanaan pengawasan; 3. Monitoring implementation activities;
4. Ketaatan terhadap kebijakan pengelolaan; 4. Adherence to management policies;
5. Penerapan prinsip-prinsip GCG; 5. Implementation of GCG principles;
6. Kinerja Bank; serta 6. Bank Performance; and
7. Pencapaian target. 7. Target achievement.
Sebagai bentuk akuntabilitas, hasil penilaian kinerja Dewan As a form of accountability, performance assessment results
Komisaris dan Direksi disampaikan kepada Pemegang Saham of Board of Commissioners and Board of Directors are
dalam RUPS Tahunan melalui Laporan Pengawasan Bank oleh submitted to the Shareholders at the Annual GMS, through
Dewan Komisaris dan Laporan Pengelolaan Bank oleh Direksi. Bank’s Supervisory Report of Board of Commissioners and
Berdasarkan penelaahan atas laporan tersebut, Pemegang Bank’s Management Report by Board of Directors. Based on
Saham memberikan persetujuan sekaligus pelunasan dan reviews of both reports, the Shareholders give approval, also
pembebasan tanggung jawab sepenuhnya (acquit et de full release and discharge (acquit et de charge) to the Board of
charge) kepada Dewan Komisaris dan Direksi atas pelaksanaan Commissioners and Board of Directors for the implementation
tugas selama periode berjalan. of duties during the period.
Selain mekanisme tersebut, Bank INA juga melakukan penilaian In addition, Bank INA also assess the performance of
kinerja Dewan Komisaris dan Direksi melalui self-assessment the Board of Commissioners and Board of Directors through
penerapan GCG yang mengacu pada Peraturan Otoritas Jasa GCG implementation self-assessment that refers to Financial
Keuangan No. 17 Tahun 2023 dan Surat Edaran Otoritas Jasa Services Authority Regulation No. 17 of 2023 and Financial
Keuangan Republik Indonesia No. 14/SEOJK.03/2025 tentang Services Authority Circular No. 14/SEOJK.03/2025 on
Penerapan Tata Kelola bagi Bank Umum. Penilaian ini difokuskan the Implementation of Governance for Commercial Banks. This
pada efektivitas pelaksanaan peran, fungsi, dan tanggung assessment is focused on the effectiveness of implementation
jawab masing-masing organ selama tahun buku. of roles, functions, and responsibilities of each organ during
the fiscal year.
Penilaian Kinerja Komite Pendukung Performance Assessment of the Board of
Dewan Komisaris Commissioners’ Supporting Committees
Evaluasi atas kinerja komite pendukung merupakan bagian dari Performance evaluation of the supporting committees is part
mekanisme pengawasan Dewan Komisaris untuk memastikan of the Board of Commissioners’ supervisory mechanism to
dukungan yang efektif terhadap pelaksanaan tugas dan ensure effective support for the implementation of its duties
tanggung jawabnya. Evaluasi tersebut dilakukan secara berkala and responsibilities. The evaluation is conducted periodically
terhadap Komite Audit, Komite Remunerasi dan Nominasi, for the Audit Committee, Remuneration and Nomination
serta Komite Pemantau Risiko. Committee, and Risk Monitoring Committee.
PT Bank Ina Perdana Tbk 296 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
Penilaian kinerja komite pendukung dilakukan dengan The performance assessment of supporting committees is
mempertimbangkan kualitas pelaksanaan fungsi dan tanggung done by considering the quality of the implementation of
jawab masing-masing komite, yang antara lain mencakup functions and responsibilities of each committee, which
ketepatan penyampaian laporan kepada Dewan Komisaris, include reporting accuracy to Board of Commissioners, level
tingkat kehadiran dan partisipasi anggota dalam rapat, serta of attendance and participation of members in meetings, and
keaktifan anggota dalam proses pembahasan. active participation of members in discussions.
Berdasarkan hasil evaluasi selama tahun 2025, seluruh komite Based on the 2025 evaluation results, all supporting committees
pendukung dinilai telah menjalankan perannya sesuai dengan assessed to have done their roles in accordance with their
tugas dan kewenangannya serta memberikan dukungan yang duties and authorities, as well as provided adequate support to
memadai terhadap pelaksanaan fungsi pengawasan Dewan the implementation of the Board of Commissioners’ supervisory
Komisaris. function.
Penilaian Kinerja Komite Pendukung Performance Assessment of the Board
Direksi of Directors’ Supporting Committee
Direksi melakukan evaluasi atas kinerja komite pendukung The Board of Directors evaluates the performance of
sebagai bagian dari penguatan pengelolaan dan pengambilan supporting committees to strengthen the management
keputusan di tingkat manajemen. Evaluasi tersebut mencakup and decision making at management level. The committees
Komite Manajemen Risiko, Komite Kredit, Komite Kebijakan evaluated are Risk Management Committee, Credit Committee,
Perkreditan, Asset and Liability Committee (ALCO), Komite Credit Policy Committee, Asset and Liability Committee (ALCO),
Pengarah Teknologi Informasi, serta Komite Produk. Penilaian Information Technology Steering Committee, and Product
kinerja komite pendukung Direksi dilaksanakan dengan Committee. The performance assessment criteria of the Board
menggunakan kriteria yang sejalan dengan kriteria evaluasi of Directors’ supporting committee matches the evaluation
komite pendukung Dewan Komisaris, guna memastikan criteria of Board of Commissioners’ supporting committees, to
konsistensi penerapan tata kelola di seluruh tingkat organisasi. ensure consistent implementation of governance at all levels of
the organization.
Berdasarkan hasil evaluasi selama tahun 2025, seluruh komite Based on the 2025 evaluation results, all Board of Directors’
pendukung Direksi dinilai telah menjalankan fungsi, tugas, dan supporting committees assessed to carried out their functions,
kewenangannya sesuai dengan peran masing-masing serta duties, and authorities in accordance with their respective roles
mendukung efektivitas pelaksanaan fungsi Direksi. and supported the effectiveness of implementation of duties
of the Board of Directors.
Kebijakan Nominasi Dewan Komisaris Nomination Policy of the Board of
dan Direksi [ESG-G.06] Commissioners and Board of
Directors [ESG-G.06]
Proses nominasi anggota Dewan Komisaris dan Direksi di Bank INA carries out the nomination process of members of
Bank INA dilaksanakan melalui mekanisme yang terstruktur the Board of Commissioners and Board of Directors with
dengan melibatkan Komite Remunerasi dan Nominasi sebagai a structured mechanism by involving the Remuneration and
pihak yang bertanggung jawab. Komite melakukan seleksi Nomination Committee as the party in charge. The Committee
dan menyusun daftar calon yang memenuhi kriteria sesuai is selecting and preparing list of qualified candidates in
dengan ketentuan dalam Pedoman Penerapan Tata Kelola accordance with the provisions of Governance Implementation
No. KSP/CSC/005/02/0424 tertanggal 16 April 2024. Guidelines No. KSP/CSC/005/02/0424 dated April 16, 2024.
Daftar calon hasil seleksi dibahas dalam rapat internal This list of selected candidates is discussed in internal meeting
Dewan Komisaris untuk memperoleh persetujuan sebelum of the Board of Commissioners to obtain approval prior to be
diajukan kepada RUPS. Pengangkatan calon anggota Dewan submitted in the GMS. The candidate members of the Board
Komisaris dan Direksi dilakukan melalui RUPS setelah of Commissioners and Board of Directors will be appointed
seluruh tahapan nominasi terpenuhi, termasuk pelaksanaan through the GMS after meeting all nomination procedure,
uji kemampuan dan kepatutan (fit and proper test) sesuai including the fit and proper test as required by the Financial
dengan ketentuan Otoritas Jasa Keuangan. Calon yang belum Services Authority. Candidate who has not passed the test
dinyatakan lulus uji tersebut tidak diperkenankan menjalankan is not permitted to formally carry out his/her duties and
tugas dan tanggung jawabnya secara formal. responsibilities.
Laporan Tahunan 2025 Annual Report 297 PT Bank Ina Perdana Tbk
Page 300
Kebijakan Remunerasi Dewan Komisaris Remuneration Policy of the Board of
dan Direksi Commissioners and Board of Directors
Dasar dan Kebijakan Remunerasi Remuneration Basis and Policy for the Board of
Dewan Komisaris dan Direksi Commissioners and Board of Directors
Bank INA menetapkan kebijakan remunerasi bagi Bank INA establishes remuneration policy of the Board
Dewan Komisaris dan Direksi sebagai bagian dari penerapan of Commissioners and Board of Directors to implement
tata kelola yang bertanggung jawab. Kebijakan tersebut responsible governance. This policy is prepared by
disusun dengan mengacu pada Peraturan Otoritas Jasa referring to the Financial Services Authority Regulation
Keuangan No. 45/POJK.03/2015 dan Surat Edaran Otoritas No. 45/POJK.03/2015, Financial Services Authority Circular
Jasa Keuangan No. 40/SEOJK.03/2016 tentang Tata Kelola No. 40/SEOJK.03/2016 on the Governance in Providing
Pemberian Remunerasi Bank Umum, serta Kebijakan Bank INA Remuneration for Commercial Banks, and Bank INA’s Policy
No. HC/002/1222 tentang Tata Kelola Pemberian Remunerasi. No. HC/002/1222 on Governance in Providing Remuneration.
Penerapan kebijakan remunerasi diarahkan untuk memastikan The remuneration policy implementation is aimed to ensure
kesesuaian antara remunerasi yang diberikan dengan kinerja, alignment between the remuneration provided with the
tanggung jawab, serta kontribusi Dewan Komisaris dan Direksi, performance, responsibilities, and contribution of the Board
dengan tetap menjunjung prinsip keadilan, transparansi, dan of Commissioners and Board of Directors, while upholding
akuntabilitas. the fairness, transparency, and accountability principles.
Prosedur dan Penetapan Remunerasi Procedures and Determination of Remuneration
Dewan Komisaris dan Direksi for the Board of Commissioners and Board of
Directors
Berikut disampaikan uraian mengenai mekanisme serta proses Following is the description about the mechanism and
penetapan remunerasi bagi Dewan Komisaris dan Direksi Bank. process to determine remuneration for the Bank’s Board of
Commissioners and Board of Directors.
1
Pemegang Saham melakukan pembahasan pada RUPS.
Shareholders conduct discussions at the GMS.
2
RUPS memberikan wewenang dan kuasa kepada Dewan Komisaris untuk menetapkan besaran remunerasi.
The GMS gives authority and power to the Board of Commissioners to determine the remuneration amount.
Komite Remunerasi dan Nominasi melakukan kajian dan evaluasi untuk menentukan remunerasi bagi Dewan Komisaris.
3 The Remuneration and Nomination Committee conducts studies and evaluations to determine remuneration for the Board of
Commissioners.
4
Komite Remunerasi dan Nominasi memberikan rekomendasi kepada Dewan Komisaris dan Direksi.
The Remuneration and Nomination Committee provides recommendations to the Board of Commissioners and Board of Directors.
Dewan Komisaris melakukan pembahasan atas usulan Komite Remunerasi dan Nominasi untuk kemudian diusulkan melalui surat
5 kepada Pemegang Saham Pengendali (Bank INA).
The Board of Commissioners discusses the Remuneration and Nomination Committee’s proposal to be proposed by letter to
the Controlling Shareholder (Bank INA).
6
Surat Penetapan oleh Pemegang Saham Pengendali (Bank INA) kepada Dewan Komisaris.
Letter of Determination by the Controlling Shareholder (Bank INA) to the Board of Commissioners.
Surat Dewan Komisaris kepada Direksi tentang Penetapan Remunerasi Dewan Komisaris dan Direksi.
7 Letter of the Board of Commissioners to the Board of Directors on Determination of Remuneration for the Board of Commissioners
and Board of Directors.
PT Bank Ina Perdana Tbk 298 Laporan Tahunan 2025 Annual Report
Page 301
Tata Kelola Perusahaan
Corporate Governance
Indikator dan Jenis Penetapan Remunerasi Indicators and Types for Determining
Dewan Komisaris dan Direksi Remuneration for the Board of Commissioners
and Board of Directors
Indikator penetapan remunerasi Dewan Komisaris dan Direksi The remuneration determination indicators for Bank INA’s
Bank INA mencakup: Board of Commissioners and Board of Directors includes:
1. Tugas, tanggung jawab, dan wewenang masing-masing 1. Duties, responsibilities, and authorities of each member of
anggota Dewan Komisaris dan Direksi, serta pemenuhannya; the Board of Commissioners and Board of Directors, and
the fulfillment;
2. Hasil survei besaran remunerasi di industri perbankan; 2. Survey results on remuneration amount in banking industry;
3. Skala dan kompleksitas usaha; 3. Business scale and complexity;
4. Tingkat inflasi; 4. Inflation rate;
5. Kondisi dan kemampuan keuangan Bank; 5. Bank’s financial condition and capacity;
6. Kinerja keuangan Bank; serta 6. Bank financial performance; and
7. Tidak bertentangan dengan peraturan perundang- 7. Does not conflict with applicable laws and regulations.
undangan yang berlaku.
Adapun jenis remunerasi yang diberikan kepada Types of remuneration provided for the Board of Commissioners
Dewan Komisaris dan Direksi diungkapkan sebagai berikut. and Board of Directors are outlined as follows.
Jenis Remunerasi Penjelasan
Type of Remuneration Explanation
Remunerasi yang Bersifat Tetap Remunerasi yang diberikan dalam bentuk tunai atau Remuneration provided in cash or in other forms that
Fixed Remuneration dalam bentuk lain yang tidak dikaitkan dengan kinerja are not linked to performance and risk, such as basic
dan risiko, seperti gaji pokok, tunjangan, fasilitas, salary, allowances, facilities, housing allowances,
tunjangan perumahan, tunjangan kesehatan, tunjangan health benefits, education allowances, holiday
pendidikan, tunjangan hari raya, dan pensiun. allowances, and pension.
Remunerasi yang Bersifat Remunerasi yang dikaitkan dengan kinerja dan risiko, Remuneration linked to performance and risk, which
Variabel yang diberikan dalam bentuk tunai dan/atau saham is provided in the form of cash and/or shares or
Variable Remuneration atau instrumen yang berbasis saham yang diterbitkan share-based instruments issued by the Bank. This
Bank. Pemberian remunerasi ini secara khusus remuneration is especially encouraging prudent risk
mendorong prudent risk taking serta diberikan dengan taking and given by considering the most influential
memperhatikan risiko yang paling berpengaruh dalam risks in business activities (main risk).
kegiatan usaha (risiko utama).
Penetapan Material Risk Takers (MRT) Determination of Material Risk Takers (MRT)
Dalam rangka memastikan pengelolaan risiko yang efektif, Bank In ensuring an effective risk management, Bank INA is
INA mengidentifikasi pihak-pihak yang memiliki kewenangan identifying parties having the authority to make strategic
dalam pengambilan keputusan strategis yang berpotensi decision that may potentially affecting the risk profile of
memengaruhi profil risiko Bank sebagai Material Risk Takers the Bank as Material Risk Takers (MRT). MRT is determined
(MRT). Penetapan MRT dilakukan melalui pendekatan penilaian using an assessment method that considers the role of
yang mempertimbangkan peran jabatan serta dampak the position, as well as the impact of the decision to the risk
keputusan terhadap tingkat risiko organisasi. level of the organization.
Penilaian MRT dilakukan dengan menggunakan 2 metode, yaitu MRT assessment is conducted using 2 methods, namely
metode kualitatif yang menilai porsi tanggung jawab jabatan qualitative method to assess the portion of responsibilities of
terhadap profil risiko utama Bank berdasarkan hasil evaluasi the position against the main profile risk of the Bank, based
profil risiko, serta metode kuantitatif yang mempertimbangkan on the risk profile evaluation results, and quantitative method,
perbandingan remunerasi variabel antara MRT dan non-MRT that considers comparison of variable remuneration between
dengan tetap memperhatikan kinerja dan tingkat risiko jabatan. MRT and non-MRT while still considering the performance
Berdasarkan hasil penilaian tersebut, Bank INA menetapkan and risk level of the position. Based on the assessment results,
bahwa MRT selama tahun berjalan mencakup anggota Direksi Bank INA designates MRT for the current year are members of
dengan jumlah sebanyak 6 orang. the Board of Directors of 6 persons.
Laporan Tahunan 2025 Annual Report 299 PT Bank Ina Perdana Tbk
Page 302
Penangguhan atau Penarikan Kembali Remunerasi Suspension or Withdrawal of Remuneration
Sebagai bagian dari penerapan tata kelola remunerasi yang As a part of the implementation of prudent and risk-based
prudent dan berbasis risiko, Bank INA menerapkan mekanisme remuneration governance, Bank INA implements the malus and
malus dan clawback atas remunerasi variabel bagi pihak yang clawback mechanism on the variable remuneration for parties
ditetapkan sebagai MRT. Mekanisme ini digunakan untuk designated as MRT. This mechanism is used to postpone
menunda pembayaran remunerasi variabel yang ditangguhkan payment of deferred variable remuneration (malus) or withdraw
(malus) atau menarik kembali remunerasi variabel yang telah the variable remuneration that has been paid (clawback) under
dibayarkan (clawback) dalam kondisi tertentu. certain conditions.
Penerapan malus dan clawback dapat dilakukan apabila: Malus and clawback can be implemented if:
1. Bank mengalami kerugian; 1. The Bank suffers losses;
2. Terjadinya risiko yang berdampak negatif terhadap 2. The occurrence of risks that have a negative impact on
keuangan Bank; the Bank’s finances;
3. Terjadinya fraud, pelanggaran hukum, perilaku tidak etis, 3. There is fraud, law violations, unethical behavior, and/or
dan/atau pemalsuan catatan oleh pihak yang menjadi MRT falsification of records by parties who become MRT which
yang merugikan Bank; serta are detrimental to the Bank; and
4. Kondisi lainnya. 4. Other conditions.
Penetapan nilai dan jangka waktu penangguhan remunerasi Determination of amount and remuneration deferment period
mempertimbangkan kondisi internal Bank, termasuk stabilitas is considering the Bank’s internal conditions, including financial
keuangan, kecukupan dan penguatan permodalan, kebutuhan stability, adequacy and strengthening of the capital, short-term
likuiditas jangka pendek dan jangka panjang, serta proyeksi and long-term liquidity needs, as well as income projection.
pendapatan. Jangka waktu penangguhan remunerasi ditetapkan The remuneration deferral period is set to be at least 3 years
paling singkat selama 3 tahun dan dapat diperpanjang sesuai and can be extended in accordance with the characteristic and
dengan karakteristik dan jangka waktu risiko yang melekat. period of the inherent risk.
Penentuan Remunerasi Dikaitkan dengan Determination of Remuneration Linked to
Kinerja dan Risiko Performance and Risk
Penetapan remunerasi bagi Dewan Komisaris dan Direksi Determination of remuneration of the Board of Commissioners
didasarkan pada hasil penilaian kinerja yang diukur menggunakan and Board of Directors is based on the performance
metode Key Performance Indicator (KPI). Komite Remunerasi assessment results measured using Key Performance Indicator
dan Nominasi bertanggung jawab mengkaji dan mengusulkan (KPI) method. The Remuneration and Nomination Committee is
besaran remunerasi kepada Dewan Komisaris untuk selanjutnya responsible to assess and propose the amount of remuneration
diajukan dalam RUPS guna memperoleh persetujuan. Selain to the Board of Commissioners, to be submitted to the GMS for
itu, Bank menerapkan sistem remunerasi berbasis risiko melalui approval. The Bank also implements a risk-based remuneration
penetapan MRT sebagai upaya menjaga keseimbangan antara system with the establishment of MRT as an effort to maintain
pencapaian kinerja dan pengelolaan risiko. the balance between performance achievement and risk
management.
Konsultan terkait Kebijakan Remunerasi Consultants related to Remuneration Policy
Sampai dengan Desember 2025, Bank INA belum menggunakan As of December 2025, Bank INA has not used an external
jasa konsultan eksternal dalam penyusunan atau penetapan consultant service in preparing or determining the remuneration
kebijakan remunerasi bagi Dewan Komisaris maupun Direksi. policy of the Board of Commissioners or Board of Directors.
Struktur dan Besaran Remunerasi Remuneration Structure and Amount
Dewan Komisaris dan Direksi Bank INA memperoleh remunerasi Bank INA’s Board of Commissioners and Board of Directors
yang terdiri dari 2 komponen utama, yaitu: received remuneration made of 2 main components, namely:
1. Remunerasi, yaitu penghasilan dalam bentuk keuangan 1. Remuneration, namely income in financial form
(non-natura) antara lain gaji, tunjangan (benefit), (non-natura) including salaries, allowances (benefit),
kompensasi dalam bentuk saham, bonus, dan bentuk compensation in the form of shares, bonuses, and other
remunerasi lainnya; serta forms of remuneration; and
2. Fasilitas lain, yaitu fasilitas yang diterima tidak dalam 2. Other facilities, namely facilities received not in financial
bentuk keuangan (natura), antara lain fasilitas perumahan, form (natura), including housing facilities, transportation
fasilitas transportasi, fasilitas asuransi kesehatan, fasilitas facilities, health insurance facilities, telecommunications
telekomunikasi, dan fasilitas lainnya, yang dapat dimiliki facilities, and other facilities, which may or may not be
maupun tidak dapat dimiliki. owned.
PT Bank Ina Perdana Tbk 300 Laporan Tahunan 2025 Annual Report
Page 303
Tata Kelola Perusahaan
Corporate Governance
Adapun rincian besaran remunerasi yang diterima oleh anggota Whereas the remuneration amount received by members of
Dewan Komisaris dan Direksi Bank INA selama tahun 2025 Bank INA’s Board of Commissioners and Board of Directors
disajikan sebagai berikut. throughout 2025 is presented as follows.
Jumlah Diterima dalam 1 Tahun
Number of Received in 1 Year
Jenis Remunerasi dan Fasilitas Lain Dewan Komisaris Direksi
Types of Remuneration and Other Facilities Board of Commissioners Board of Directors
Orang Jutaan Rupiah Orang Jutaan Rupiah
People Million Rupiah People Million Rupiah
Remunerasi (gaji, bonus, tunjangan rutin, tantiem, dan fasilitas
lainnya dalam bentuk non-natura)
3 3.904 6 29.361
Remuneration (salary, bonus, routine allowance, tantiem, and
other non-natura facilities)
Fasilitas lain dalam bentuk natura (perumahan, fasilitas
kesehatan, dan sebagainya) yang: 3 - 6 -
Other facilities in kind (housing, health facilities, etc.) which:
Dapat dimiliki Nihil Nihil Nihil Nihil
Can be owned None None None None
Tidak dapat dimiliki Nihil Nihil Nihil Nihil
Cannot be owned None None None None
Total 3 3.904 6 29.361
Jumlah Dewan Komisaris
Jumlah Remunerasi Tunai per Orang dalam 1 Tahun*) Jumlah Direksi
Number of Board of
Number of of Cash Remuneration per Person in 1 Year*) Number of Board of Directors
Commissioners
Di atas Rp2 miliar
- 6
Above Rp2 billion
Di atas Rp1 miliar - Rp2 miliar
3 -
Above Rp1 billion - Rp2 billion
Di atas Rp500 juta - Rp1 miliar
- -
Above Rp500 million - Rp1 billion
Rp500 juta ke bawah
- -
Rp500 million and below
*)
Jumlah yang diterima secara tunai. / Amount received in cash.
Jumlah Diterima dalam 1 Tahun
Number of Received in 1 Year
Remunerasi yang Bersifat
Variabel yang Diterima Dewan Komisaris Direksi Pegawai
Variable Remuneration Board of Commissioners Board of Directors Employees
Received
Orang Jutaan Rupiah Orang Jutaan Rupiah Orang Jutaan Rupiah
People Million Rupiah People Million Rupiah People Million Rupiah
Nihil Nihil Nihil Nihil Nihil Nihil
Total
None None None None None None
Rasio 2025 Rasio 2024
Rasio Gaji Tertinggi dan Terendah
2025 Ratio 2024 Ratio
Ratio of Highest and Lowest Salary
(Kali / Time) (Kali / Time)
Rasio Gaji Karyawan Tertinggi dan Terendah
55,01 55,60
Highest and Lowest Employee Salary Ratio
Rasio Gaji Direksi Tertinggi dan Terendah
2,34 2,34
Ratio of the Highest and Lowest Board of Directors Salary
Rasio Gaji Dewan Komisaris Tertinggi dan Terendah
1,14 1,14
Ratio of the Highest and Lowest Board of Commissioners Salary
Rasio Gaji Direksi Tertinggi dan Karyawan Tertinggi
3,04 3,12
Ratio of the Highest Board of Directors and Highest Employee Salaries
Laporan Tahunan 2025 Annual Report 301 PT Bank Ina Perdana Tbk
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Jumlah Nominal Pesangon yang Dibayarkan per Orang dalam 1 Tahun Jumlah Pegawai
Nominal Amount of Severance Paid per Person in 1 Year Number of Employees
Di atas Rp1 miliar
-
Above Rp1 billion
Di atas Rp500 juta - Rp1 miliar
1
Above Rp500 million - Rp1 billion
Di bawah Rp500 juta
6
Below Rp500 million
Opsi Saham
Total Saham Dimiliki Stock Options
Jabatan (Lembar Saham) Diberikan Telah Dieksekusi
Position Total Shares Owned (Lembar Saham) (Lembar Saham) Harga Opsi
Jangka Waktu
(Shares) Option Price
Given Executed Time Period
(Rp)
(Shares) (Shares)
Dewan Komisaris Nihil Nihil Nihil Nihil Nihil
Board of Commissioners None None None None None
Direksi Nihil Nihil Nihil Nihil Nihil
Board of Directors None None None None None
Pejabat Eksekutif Nihil Nihil Nihil Nihil
52.900
Executive Officer None None None None
Nihil Nihil Nihil Nihil
Total 52.900
None None None None
Remunerasi yang Bersifat Tetap*) (Jutaan Rupiah)
1.
Fixed Remuneration*) (Million Rupiah)
Tunai
a. 33.265
Cash
Saham/Instrumen Berbasis Saham yang Diterbitkan Bank Nihil
b.
Shares/Share-Based Instruments Issued by the Bank None
Remunerasi yang Bersifat Variabel*)
(Jutaan Rupiah) Tidak Ditangguhkan Ditangguhkan
2.
Variable Remuneration*) Not Deferred Deferred
(Million Rupiah)
Tunai Nihil Nihil
a.
Cash None None
Saham/Instrumen Berbasis Saham yang Diterbitkan Bank Nihil Nihil
b.
Shares/Share-Based Instruments Issued by the Bank None None
*)
Hanya untuk MRT. / Only for MRT.
Informasi Kuantitatif
Quantitative Information
Jumlah Pengurangan Selama Periode Laporan
Number of Deductions During the Reporting Period
Jenis Remunerasi yang Bersifat Variabel*) Disebabkan Disebabkan
Sisa yang
Types of Variable Remuneration*) Penyesuaian Eksplisit Penyesuaian Implisit Total
Masih
Ditangguhkan Caused by Explicit Caused by Implicit (A) +
Adjustment Adjustment (B)
Still Deferred
(A) (B)
Tunai (dalam jutaan Rupiah) Nihil Nihil Nihil Nihil
Cash (in millions of Rupiah) None None None None
Saham/Instrumen Berbasis Saham yang Diterbitkan Bank (dalam
lembar saham dan nominasi juta Rupiah yang merupakan konversi dari
lembar saham tersebut) Nihil Nihil Nihil Nihil
None None None None
Shares/Share-Based Instruments Issued by the Bank (in shares and
nominations in million Rupiah which is the conversion of the said shares)
*)
Hanya untuk MRT. / Only for MRT.
PT Bank Ina Perdana Tbk 302 Laporan Tahunan 2025 Annual Report
Page 305
Tata Kelola Perusahaan
Corporate Governance
Informasi Lain terkait Tata Kelola Remunerasi Other Information related to Remuneration
Governance
Sepanjang tahun 2025, pelaksanaan kebijakan remunerasi Bank Throughout 2025, the Bank’s remuneration policy is
berjalan dengan baik tanpa adanya intervensi dari Pemegang well-implemented, without any intervention from
Saham, perselisihan internal, maupun permasalahan yang the Shareholders, no internal dispute, or issue arising from
timbul akibat penerapan kebijakan tersebut. the implementation of the said policy.
Penanganan Benturan Kepentingan Handling of Conflict of Interest of
Dewan Komisaris dan Direksi [ESG-G.09] the Board of Commissioners and
Board of Directors [ESG-G.09]
Pengelolaan benturan kepentingan (conflict of interest) The management of conflict of interest is a part of
merupakan bagian dari penerapan tata kelola perusahaan yang the implementation of corporate governance, aimed to
bertujuan menjaga objektivitas dan integritas dalam setiap maintain objectivity and integrity in every decision-making
proses pengambilan keputusan di Bank INA. Dalam hal ini, at Bank INA. In this case, the Bank ensures that members of
Bank memastikan bahwa anggota Dewan Komisaris dan Direksi the Board of Commissioners and Board of Directors are
menjalankan tugas dan tanggung jawabnya secara independen carrying out their duties and responsibilities independently,
dan bebas dari benturan kepentingan, dengan mengacu pada free from any conflict of interest, by referring to Financial
Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2014 Services Authority Regulation No. 18/POJK.03/2014 on
tentang Penerapan Tata Kelola Terintegrasi bagi Konglomerasi the Implementation of Integrated Governance for Financial
Keuangan. Ketentuan tersebut mengatur kewajiban Bank untuk: Conglomerates. This regulation stipulates the Bank’s obligation:
1. Mengidentifikasi, memitigasi, dan mengelola benturan 1. Identify, mitigate, and manage conflicts of interest,
kepentingan, termasuk yang berasal dari transaksi dengan including those arising from transactions with affiliated
pihak terafiliasi dan transaksi intra-grup; parties and intragroup transactions;
2. Melarang anggota Dewan Komisaris dan Direksi melakukan 2. Prohibit members of the Board of Commissioners and Board
tindakan yang dapat merugikan atau mengurangi of Directors from taking actions that can harm or reduce
keuntungan perusahaan; serta the company’s profits; and
3. Menyatakan adanya benturan kepentingan dalam setiap 3. Declare a conflict of interest in every decision-making
proses pengambilan keputusan. process.
Sebagai penguatan atas penerapan ketentuan tersebut, Bank To strengthen the implementation of such provisions, Bank INA
INA menetapkan kebijakan internal Penanganan Benturan established an internal policy on Conflict of Interest Handling
Kepentingan melalui dokumen No. COM/002/01/0319 yang through document No. COM/002/01/0319, which was approved
disahkan pada 29 Maret 2019. Kebijakan ini menegaskan bahwa on March 29, 2019. This policy emphasizes that every decision
setiap proses pengambilan keputusan, baik yang dilakukan making process, conducted both inside and outside the meeting,
di dalam maupun di luar rapat, harus terbebas dari unsur must be free from conflict of interest. Members of the Board of
benturan kepentingan. Anggota Dewan Komisaris, Direksi, dan Commissioners, Board of Directors and Executive Officers who
Pejabat Eksekutif yang memiliki potensi benturan kepentingan have potential conflict of interest must refrain from involvement in
wajib menghindari keterlibatan dalam proses pengambilan the decision-making process, and in certain conditions if it
keputusan, dan dalam kondisi tertentu yang tidak dapat cannot be avoided, they are required to prioritize the interests of
dihindari, diwajibkan untuk mengutamakan kepentingan Bank the Bank above any personal interest or interest of other party.
di atas kepentingan pribadi atau pihak lain.
Laporan Tahunan 2025 Annual Report 303 PT Bank Ina Perdana Tbk
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Komite Pendukung Dewan Komisaris
Board of Commissioners Supporting Committee
Dalam rangka mendukung efektivitas pelaksanaan fungsi In supporting effectiveness of implementation of
pengawasan dan tanggung jawab Dewan Komisaris, Bank the supervisory and responsibility functions of the Board
INA membentuk komite-komite pendukung yang berperan of Commissioners, Bank INA establishes supporting
memberikan masukan dan rekomendasi kepada Dewan Committee to provide inputs and recommendations to Board
Komisaris. Komite pendukung tersebut terdiri atas Komite of Commissioners. The supporting committee consists of
Audit, Komite Remunerasi dan Nominasi, serta Komite the Audit Committee, Remuneration and Nomination
Pemantau Risiko. Committee, and Risk Monitoring Committee.
Komite Audit Audit Committee
Komite Audit berperan membantu Dewan Komisaris dalam The Audit Committee has a role to supervise the Board of
memastikan transparansi pelaporan keuangan, efektivitas Commissioners in ensuring the transparency of financial
pengendalian internal, serta kepatuhan terhadap peraturan reporting, effectiveness of internal control, and compliance
yang berlaku. Melalui pengawasan dan rapat rutin, komite ini to applicable regulations. Through monitoring and regular
memberikan rekomendasi untuk memperkuat tata kelola dan meeting, this committee provides recommendations to
meningkatkan akuntabilitas perusahaan. strengthen governance and enhance company’s accountability.
Pedoman Kerja Charter
Komite Audit menjalankan fungsi serta tugas dan tanggung The Audit Committee is performing its duties and
jawabnya sesuai dengan ketentuan yang diatur dalam responsibilities in accordance with provisions established
Piagam Komite Audit yang telah disahkan pada tanggal in Audit Committee Charter, which was approved on
13 Desember 2023. December 13, 2023.
Komposisi Composition
Komposisi Komite Audit Bank INA pada tahun 2025 Bank INA’s Audit Committee composition in 2025 is presented
diungkapkan sebagai berikut. as follows.
Dasar Hukum Periode
Nama Jabatan Pengangkatan Jabatan Keahlian Keterangan
Name Position Legal Basis of Term of Expertise Remark
Appointment Office
Yohanes Santoso Ketua Perbankan Komisaris Independen
Wibowo Chairperson Surat Keputusan Direksi Banking Independent Commissioner
No. SK/DIR/047/0724
Anggota tanggal 2 Juli 2024. Perbankan dan Hukum Pihak Independen
Dinan Sufendi RAE
Member Board of Directors 2024-2027 Banking and Law Independent Party
Decision
No. SK/DIR/047/0724 Akuntansi dan
Anggota Pihak Independen
Antonius Suryanta dated July 2, 2024. Perbankan
Member Independent Party
Accounting and Banking
Profil Profile
Informasi lengkap mengenai profil anggota Komite Audit telah Complete information regarding the profiles of Audit
diungkapkan pada Bab Profil Perusahaan di dalam Laporan Committee members have been disclosed in the Company
Tahunan ini. Profile Chapter in this Annual Report.
PT Bank Ina Perdana Tbk 304 Laporan Tahunan 2025 Annual Report
Page 307
Tata Kelola Perusahaan
Corporate Governance
Independensi Independency
Dalam menjalankan tugas dan tanggung jawabnya, Komite In carrying its duties and responsibilities, the Audit Committee
Audit senantiasa menjunjung tinggi prinsip independensi untuk always uphold the independency principle to ensure objectivity
memastikan objektivitas serta mencegah terjadinya benturan and to prevent any conflict of interest or intervention from
kepentingan atau intervensi dari pihak lain. Pemenuhan aspek other party. The fulfillment of the independency aspect of
independensi Komite Audit diungkapkan pada tabel berikut. Audit Committee is disclosed in the following table.
Aspek Independensi Yohanes Santoso Dinan Sufendi Antonius
Independency Aspect Wibowo Rae Suryanta
Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan Direksi.
Has no financial relationship with the Board of Commissioners and Board of
Directors.
Tidak memiliki hubungan kepengurusan di Bank, Entitas Anak, maupun
perusahaan afiliasi.
Has no management relationship at the Bank, Subsidiaries, or affiliated
companies.
Tidak memiliki hubungan keluarga dengan Dewan Komisaris, Direksi, dan/atau
sesama anggota komite lainnya.
Has no family relationship with the Board of Commissioners, Board of Directors,
and/or other members of the committee.
Tidak menjabat sebagai pengurus partai politik, pejabat, dan pemerintah.
Not serving as administrators of political parties, officials, and government.
√ : Terpenuhi / Fulfilled x : Tidak terpenuhi / Not fulfilled
Tugas dan Tanggung Jawab Duties and Responsibilities
Uraian tugas dan tanggung jawab Komite Audit diungkapkan Duties and responsibilities of the Audit Committee are
sebagai berikut. described as follows.
1. Bertindak secara independen dalam melaksanakan tugas 1. To act independently in carrying out its duties and
dan tanggung jawabnya. responsibilities.
2. Melakukan penelaahan atas informasi keuangan yang 2. To review the financial information that will be issued by
akan dikeluarkan oleh Bank kepada publik dan/atau pihak the Bank to the public and/or authorities, including Financial
otoritas, antara lain Laporan Keuangan, proyeksi, dan Statements, projections, and other reports related to
laporan lainnya terkait dengan informasi keuangan Bank. the Bank’s financial information.
3. Melakukan penelaahan atas ketaatan terhadap peraturan 3. To review the compliance with laws and regulations related
perundang-undangan yang berhubungan dengan kegiatan to Bank activities.
Bank.
4. Memberikan pendapat independen dalam hal terjadi 4. To provide an independent opinion in the event of
perbedaan pendapat antara manajemen dan akuntan atas a dissenting opinion between the management and
jasa yang diberikannya. the accountant for the services provided.
5. Memberikan rekomendasi mengenai penunjukan akuntan 5. To provide recommendations on the appointment of public
publik dan kantor akuntan publik kepada Dewan Komisaris accountant and public accounting firm to the Board of
untuk disampaikan kepada RUPS yang didasarkan pada Commissioners to be submitted to the GMS based on
independensi, ruang lingkup penugasan, dan imbalan jasa. independency, assignment scope, and services fees.
6. Melakukan penelaahan atas pelaksanaan pemeriksaan oleh 6. To review the audit conducted by internal auditors and
auditor internal dan mengawasi pelaksanaan tindak lanjut to oversee the follow-up actions taken by the Board of
oleh Direksi atas temuan auditor internal. Directors on internal auditors’ findings.
7. Menelaah pengaduan yang berkaitan dengan proses 7. To examine complaints related to the Bank’s accounting
akuntansi dan pelaporan keuangan Bank. and financial reporting processes.
8. Menelaah dan memberikan saran kepada Dewan Komisaris 8. To review and provide advice to Board of Commissioners
terkait dengan adanya potensi benturan kepentingan Bank. on potential conflict of interest of the Bank.
9. Menjaga kerahasiaan dokumen, data, dan informasi Bank. 9. To maintain the confidentiality of documents, data, and
information of the Bank.
10. Wajib mematuhi Kode Etik Komite Audit yang ditetapkan 10. Must comply with the Audit Committee’s Code of Conduct
oleh Bank. established by the Bank.
Laporan Tahunan 2025 Annual Report 305 PT Bank Ina Perdana Tbk
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Wewenang Authority
Komite Audit memiliki wewenang untuk: The Audit Committee has the authority:
1. Memperoleh informasi yang diperlukan dan dapat 1. To obtain necessary information and communicate directly
berkomunikasi langsung dengan karyawan, termasuk with employees, including the Board of Directors and
Direksi dan pihak yang menjalankan fungsi audit internal, parties carrying out internal audit, risk management, and
manajemen risiko, dan akuntan publik terkait dengan tugas public accounting functions related to Audit Committee’s
dan tanggung jawab Komite Audit. duties and responsibilities.
2. Melibatkan pihak independen di luar anggota Komite Audit 2. To involve independent parties outside of Audit Committee
yang diperlukan untuk membantu pelaksanaan tugasnya members required to assist in carrying out its duties
(jika diperlukan). (if needed).
3. Melakukan kewenangan lain yang diberikan oleh Dewan 3. To carry out other authorities granted by the Board of
Komisaris. Commissioners.
Rapat Meeting
Komite Audit menyelenggarakan rapat internal secara The Audit Committee held internal meetings periodically
berkala minimal 1 kali setiap bulan yang dipimpin oleh Ketua at least once every month, chaired by the Chairperson of
Komite Audit. Rapat dinyatakan sah apabila dihadiri oleh Audit Committee. Meeting is considered valid if attended by
mayoritas anggota. Sepanjang tahun 2025, Komite Audit telah the majority of committee members. Throughout 2025,
melaksanakan 17 kali rapat internal dengan tingkat kehadiran the Audit Committee held 17 internal meetings with
sebagai berikut. the following attendance rate.
Persentase
Nama Jabatan Jumlah Rapat Kehadiran
Percentage
Name Position Number of Meetings Attendance
(%)
Ketua
Yohanes Santoso Wibowo 17 17 100,00
Chairperson
Anggota
Dinan Sufendi RAE 17 17 100,00
Member
Anggota
Antonius Suryanta 17 17 100,00
Member
Rata-Rata Kehadiran (%)
100,00
Average Attendance (%)
Informasi terkait tanggal, agenda, dan peserta rapat internal Information related to the date, agenda, and participants of
Komite Audit Bank INA diungkapkan pada tabel berikut. internal meetings of Bank INA’s Audit Committee is disclosed
in the following table.
Kehadiran
Tanggal Attendance
Agenda
Date
YSW DSR AS
23 Januari 2025 Update Aktivitas Divisi Internal Audit.
January 23, 2025 Update on the activities of the Internal Audit Division.
25 Februari 2025 Update Aktivitas Divisi Internal Audit.
February 25, 2025 Update on the activities of the Internal Audit Division.
19 Maret 2025 Update Aktivitas Divisi Internal Audit.
March 19, 2025 Update on the activities of the Internal Audit Division.
19 Maret 2025 Closing Meeting dengan KAP - LKA Tahun 2024.
March 19, 2025 Closing Meeting with KAP - 2024 Financial Statements.
24 April 2025 Pembahasan Kinerja Maret 2025.
April 24, 2025 Discussion on performance for March 2025.
24 April 2025 Update Aktivitas Divisi Internal Audit.
April 24, 2025 Update on the activities of the Internal Audit Division.
14 Mei 2025 Pemahaman POJK 15 Tahun 2024 tentang Integrasi Pelaporan Keuangan Bank.
May 14, 2025 Understanding POJK No. 15 of 2024 regarding the Integration of Bank Financial Reporting.
PT Bank Ina Perdana Tbk 306 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
Kehadiran
Tanggal Attendance
Agenda
Date
YSW DSR AS
17 Juni 2025 Update Aktivitas Divisi Internal Audit.
June 17, 2025 Update on the activities of the Internal Audit Division.
• Perkembangan Posisi Laporan Keuangan Q2 Tahun 2025; dan
24 Juli 2025 • Update Aktivitas Divisi Internal Audit.
July 24, 2025 • Development of the Q2 2025 Financial Statement Position; and
• Update on the activities of the Internal Audit Division.
25 Agustus 2025 Update Aktivitas Divisi Internal Audit.
August 25, 2025 Update on the activities of the Internal Audit Division.
29 September 2025 Proses Migrasi T24.
September 29, 2025 T24 migration process.
29 September 2025 Pergantian Kepala Divisi Internal Audit.
September 29, 2025 Replacement of the Head of the Internal Audit Division.
20 Oktober 2025 KAP Kick off Meeting Penunjukan AP KAP 2025.
October 20, 2025 KAP Kick-off Meeting for the appointment of AP KAP 2025.
28 Oktober 2025 Laporan Kinerja TW III 2025.
October 28, 2025 Q3 2025 Performance Report.
28 Oktober 2025 Update Hasil Pemeriksaan Internal Audit.
October 28, 2025 Update on the results of the Internal Audit examination.
20 November 2025 Prosedur Pemberian Kredit.
November 20, 2025 Credit granting procedures.
9 Desember 2025 Update Hasil Pemeriksaan Internal Audit.
December 9, 2025 Update on the results of the Internal Audit examination.
Keterangan / Remark:
YSW : Yohanes Santoso Wibowo DSR : Dinan Sufendi Rae AS : Antonius Suryanta
Laporan Pelaksanaan Kerja Komite Audit Audit Committee’s Work Implementation Report
Sepanjang tahun 2025, Komite Audit secara aktif melaksanakan Throughout 2025, the Audit Committee has actively carried
fungsi pengawasan untuk mendukung efektivitas tata kelola out its supervisory function to support the effectiveness of
perusahaan, yang diwujudkan melalui berbagai kegiatan corporate governance, realized through various activities as
sebagai berikut. follows.
1. Melakukan penelaahan atas Laporan Keuangan publikasi 1. Reviewing the published Financial Statements that will be
yang akan disampaikan Bank kepada publik dan Otoritas submitted by the Bank to the public and Financial Services
Jasa Keuangan. Authority.
2. Melakukan penelaahan atas Laporan Kepatuhan dan 2. To conduct a review of the Compliance Report and
Penerapan Anti Pencucian Uang, Pencegahan Pendanaan the implementation of Anti-Money Laundering, Counter-
Terorisme dan Pendanaan Proliferasi Senjata Pemusnah Terrorism Financing, and Counter-Proliferation Financing
Massal (APU-PPT dan PPPSM) untuk menilai ketaatan Bank of Weapons of Mass Destruction (APU-PPT and PPPSPM)
terhadap peraturan perundang-undangan yang berlaku. in order to assess the Bank’s compliance with the prevailing
laws and regulations.
3. Melakukan pertemuan dengan akuntan publik untuk 3. Conducting meetings with public accountant to discuss
membahas hasil audit Laporan Keuangan Bank tahun 2024 the audit results of the Bank’s Financial Statements for
dan melakukan evaluasi terhadap kinerja akuntan publik dan 2024 and evaluating the performance of public accountant
kantor akuntan publik yang melakukan pemeriksaan. and public accounting firm conducting the audits.
4. Memberikan rekomendasi kepada Dewan Komisaris 4. Providing recommendations to Board of Commissioners
mengenai penunjukan akuntan publik dan kantor akuntan on the appointment of public accountant and a public
publik untuk pelaksanaan audit Laporan Keuangan Bank accounting firm to conduct audit of the Bank’s Financial
tahun 2025. Statements in 2025.
5. Melakukan pemantauan atas pelaksanaan rencana audit 5. Monitoring the implementation of the 2025 audit plan by
tahun 2025 oleh auditor internal dan menelaah laporan- internal auditors and reviewing the published audit reports.
laporan hasil audit yang diterbitkan.
6. Memantau pelaksanaan tindak lanjut oleh Direksi dan unit 6. Monitoring the implementation of follow-up by the Board
kerja atas temuan auditor internal, auditor eksternal, dan of Directors and work units on findings of internal auditors,
tim pemeriksa Otoritas Jasa Keuangan. external auditors, and Financial Services Authority audit
team.
Laporan Tahunan 2025 Annual Report 307 PT Bank Ina Perdana Tbk
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Evaluasi dan Rekomendasi Komite Audit dalam Evaluation and Recommendations of
Penunjukan Kantor Akuntan Publik the Audit Committee in the Appointment of
Public Accounting Firm
Komite Audit merekomendasikan penunjukan KAP Purwanto The Audit Committee recommended the appointment of KAP
Susanti dan Surja (firma anggota Ernst & Young Global Limited) Purwanto Susanti and Surja (member firm of Ernst & Young
sebagai auditor untuk melakukan audit atas Laporan Keuangan Global Limited) to carry out the audit of the Bank’s Financial
Bank tahun buku 2025. Rekomendasi ini diberikan setelah Statements for 2025 fiscal year. The recommendation is
mempertimbangkan berbagai aspek penting, yang dijabarkan provided after considering various important aspects, as
sebagai berikut. outlined below.
1. Independensi AP, KAP, dan Orang Dalam KAP 1. Independency of AP, KAP, and KAP Insiders
Akuntan Publik (AP), Kantor Akuntan Publik (KAP) dan The Public Accountant (AP), Public Accounting Firm (KAP),
Tim Audit yang akan melaksanakan pemeriksaan tidak and Audit Team who will conduct the audit shall have no
memiliki hubungan keuangan maupun hubungan keluarga, financial or family relationship, either directly or indirectly,
baik secara langsung maupun tidak langsung, dengan with the Shareholders, Board of Commissioners, and Board
Pemegang Saham, Dewan Komisaris, dan Direksi Bank INA, of Directors of Bank INA, so that the audit activities can be
sehingga kegiatan pemeriksaan dapat dilaksanakan secara carried out independently and objectively.
independen dan objektif.
2. Ruang Lingkup Audit 2. Audit Scope
Ruang lingkup audit meliputi Laporan Keuangan Bank INA The audit scope includes the Financial Statements of
posisi 31 Desember 2025 dan informasi keuangan historis Bank INA for the position of December 31, 2025, and historical
sampai dengan tanggal tersebut, serta penilaian atas financial information up to that date, and an assessment of
kecukupan dan efektivitas sistem pengendalian internal the adequacy and effectiveness of internal control system
dalam proses penyusunan Laporan Keuangan. Ruang in the process of preparing Financial Statements. The audit
lingkup audit juga mengacu pada Peraturan Otoritas Jasa scope also refers to Financial Services Authority Regulation
Keuangan No. 9 Tahun 2023 tanggal 11 Juli 2023 tentang No. 9 of 2023 dated July 11, 2023, on Procedures for Using
Tata Cara Penggunaan Jasa Akuntan Publik dan Kantor Services of Public Accountant and Public Accounting Firm
Akuntan Publik dalam Kegiatan Jasa Keuangan, BAB ke IV in Financial Services Activities, PART IV Article 10, which
Pasal 10 yang mengatur tentang Ruang Lingkup Audit. regulates the Audit Scope.
3. Imbalan Jasa Audit 3. Audit Service Fees
KAP mengajukan imbalan jasa audit yang tergolong wajar. KAP proposes compensation for audit services that are
classified as reasonable.
4. Keahlian dan Pengalaman AP, KAP, dan Tim Audit dari 4. Expertise and Experience of AP, KAP, and Audit Team
KAP from KAP
AP dan KAP telah memiliki pengalaman melakukan audit AP and KAP have experience in conducting audits of public
terhadap bank dan perusahaan terbuka, dan memiliki rekam banks and companies, and have a good track record and
jejak yang baik serta terdaftar sebagai AP dan/atau KAP are registered as AP and/or KAP with the Financial Services
pada Otoritas Jasa Keuangan. Authority.
5. Metodologi, Teknik, dan Sarana Audit yang Digunakan KAP 5. Audit Methodology, Techniques, and Facilities Used by KAP
Audit dilakukan dengan menggunakan pendekatan risiko The audit is conducted using a risk-based audit approach
(risk-based audit) dengan melaksanakan serangkaian by performing a series of audit procedures which
prosedur pemeriksaan yang meliputi tanya jawab, observasi, include debriefing, observation, document inspection,
pemeriksaan dokumen, uji petik, konfirmasi kepada pihak sampling, confirmation to third parties, determination of
ketiga, penentuan besar salah saji material dan prosedur the magnitude of material misstatement, and other audit
audit lainnya dalam rangka auditor mendapatkan keyakinan procedures in order for the auditor to obtain adequate
yang memadai untuk mengeluarkan opini atas hasil audit. assurance to issue an opinion on the audit results.
6. Manfaat Fresh Eye Perspectives yang akan Diperoleh 6. Benefit of Fresh Eye Perspectives to Be Obtained through
melalui Pergantian AP, KAP, dan Tim Audit dari KAP Replacement of AP, KAP, and Audit Team from KAP
Pada tahun 2025, Bank tidak melakukan pergantian KAP, In 2025, the Bank did not replace KAP, AP, and Audit Team.
AP, dan Tim Audit. Bank masih bekerja sama dengan The Bank is still working with Christophorus Alvin Kossim as
Christophorus Alvin Kossim sebagai akuntan publik. a public accountant. The replacement was only made in
Pergantian hanya dilakukan pada tahun 2020, di mana hal 2020, where it was expected to became part of fulfilling
tersebut diharapkan dapat menjadi bagian dari pemenuhan a new perspective in auditing.
adanya perspektif baru dalam pelaksanaan audit.
PT Bank Ina Perdana Tbk 308 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
7. Potensi Risiko atas Penggunaan Jasa Audit oleh KAP yang 7. Potential Risk of Using Audit Services by the Same KAP
Sama Secara Berturut-turut untuk Kurun Waktu yang Consecutively for a Sufficiently Long Period
Cukup Panjang
KAP Purwanto Susanti dan Surja (firma anggota Ernst & KAP Purwanto Susanti and Surja (member firm of Ernst
Young Global Limited) telah ditunjuk untuk melaksanakan & Young Global Limited) has been appointed to carry
pemeriksaan atas informasi keuangan historis Bank out audits of the historical financial information of Bank
INA sejak tahun 2015, namun demikian potensi risiko INA since 2015, however, the potential risk of using
penggunaan jasa audit oleh KAP yang sama secara audit services by the same KAP consecutively has been
berturut-turut ini telah dilakukan mitigasi sebagai berikut. mitigated as follows.
a. Berdasarkan hasil evaluasi, KAP selalu dapat menjaga a. Based on the evaluation results, KAP is always able to
independensi, profesionalitas, dan ketaatan pada Kode maintain independence, professionalism, and adherence
Etik Profesi dalam pelaksanaan tugasnya. to Professional Code of Ethics in carrying out its duties.
b. Dilakukan perubahan AP (signing partner) secara b. AP (signing partner) is changed periodically to maintain
berkala untuk memelihara fresh eye perspectives di fresh eye perspectives in conducting audits.
dalam pelaksanaan audit.
8. Hasil Evaluasi terhadap Pelaksanaan Pemberian Jasa 8. Evaluation Results of the Implementation of Provision of
Audit atas Informasi Keuangan Historis Tahunan oleh AP Audit Services on Annual Historical Financial Information
dan KAP pada Periode Sebelumnya by AP and KAP in the Previous Period
Hasil evaluasi terhadap penggunaan AP dan KAP Purwanto The evaluation results of the use of AP and KAP Purwanto
Susanti dan Surja (firma anggota Ernst & Young Global Susanti and Surja (member firm of Ernst & Young Global
Limited) dalam melaksanakan pemeriksaan atas informasi Limited) in carrying out an audit of the historical financial
keuangan historis Bank INA pada tahun-tahun buku information of Bank INA in the previous financial years
sebelumnya dinilai baik. were considered good.
Komite Remunerasi dan Nominasi Remuneration and Nomination
Committee
Komite Remunerasi dan Nominasi bertanggung jawab untuk The Remuneration and Nomination Committee is responsible
menelaah dan merekomendasikan kebijakan nominasi serta to review and recommend nomination and remuneration
remunerasi bagi anggota Dewan Komisaris dan Direksi Komite policies for members of the Board of Commissioners and
memastikan bahwa setiap kebijakan yang diusulkan selaras Board of Director. The Committee ensures that each policy
dengan pencapaian kinerja Bank serta mematuhi prinsip GCG. recommended is in line with the achievement of Bank’s
performance and adhering with the GCG principles.
Pedoman Kerja Charter
Komite Remunerasi dan Nominasi menjalankan fungsi, tugas, The Remuneration and Nomination Committee carries out
dan tanggung jawabnya sesuai dengan ketentuan yang diatur its functions, duties, and responsibilities in accordance with
dalam Piagam Komite Remunerasi dan Nominasi yang disahkan the provisions established in the Remuneration and
pada 13 Desember 2023. Nomination Committee Charter, which was approved on
December 13, 2023.
Komposisi Composition
Pada tahun 2025, komposisi Komite Remunerasi dan Nominasi In 2025, the composition of the Remuneration and Nomination
mengalami perubahan akibat pengunduran diri Bapak Jahja Committee changed due to the resignation of Mr. Jahja and Mrs.
dan Ibu Liza L. Widyasari. Berikut disajikan komposisi Komite Liza L. Widyasari. Below is the composition of the Remuneration
Remunerasi dan Nominasi Bank per 31 Desember 2025. and Nomination Committee as of December 31, 2025.
1 Januari-18 Februari 18 Februari-14 Juli 14 Juli-16 September 16 September-
2025 2025 2025 31 Desember 2025 Keterangan
January 1-February 18, February 18-July 14, July 14-September 16, September 16- Description
2025 2025 2025 December 31, 2025
Inawaty Handojo Inawaty Handojo Inawaty Handojo Inawaty Handojo
(Ketua / Chairperson) (Ketua / Chairperson) (Ketua / Chairperson) (Ketua / Chairperson)
Yohanes Santoso Wibowo Yohanes Santoso Wibowo Yohanes Santoso Wibowo Yohanes Santoso Wibowo
(Anggota / Member) (Anggota / Member) (Anggota / Member) (Anggota / Member)
Laporan Tahunan 2025 Annual Report 309 PT Bank Ina Perdana Tbk
Page 312
1 Januari-18 Februari 18 Februari-14 Juli 14 Juli-16 September 16 September-
2025 2025 2025 31 Desember 2025 Keterangan
January 1-February 18, February 18-July 14, July 14-September 16, September 16- Description
2025 2025 2025 December 31, 2025
Josavia Rachman Ichwan Josavia Rachman Ichwan Josavia Rachman Ichwan Josavia Rachman Ichwan
(Anggota / Member) (Anggota / Member) (Anggota / Member) (Anggota / Member)
Efektif tidak menjabat
Liza L. Widyasari pada 18 Februari 2025
(Anggota / Member) Effectively resigning since
February 18, 2025
Efektif tidak menjabat
Jahja Jahja pada 14 Juli 2025
(Anggota / Member) (Anggota / Member) Effectively resigning since
July 14, 2025
Efektif menjabat sejak Juli
hingga 16 September 2025
sebagai Pjs. Kepala Divisi
Aristianto Human Capital
(Anggota / Member) Effectively serving since
September 16, 2025 as
Acting Head of Human
Capital Division
Efektif menjabat sejak
Sidkenu Aries Martanto 16 September 2025
(Anggota / Member) Effectively serving since
September 16, 2025
Komposisi Komite Remunerasi dan Nominasi per 31 Desember 2025
Composition of the Remuneration and Nomination Committee as of December 31, 2025
Dasar Hukum Periode
Nama Jabatan Pengangkatan Jabatan Keahlian Keterangan
Name Position Legal Basis of Term of Expertise Remark
Appointment Office
Perbankan, Tata
Surat Keputusan Direksi Kelola, Manajemen
No. SK/DIR/049/0724 Risiko, Assurance, dan Komisaris
Ketua tanggal 2 Juli 2024 tentang Pengendalian Kepatuhan. Independen
Inawaty Handojo
Chairperson Susunan Anggota Komite Independent
Remunerasi dan Nominasi Banking, Governance, Risk Commissioner
PT Bank Ina Perdana Tbk. Management, Assurance,
dan Compliance Control
Board of Directors Decision 2024-2027
No. SK/DIR/049/0724 Komisaris
Yohanes Santoso Anggota dated July 2, 2024 on the Perbankan Independen
Wibowo Member Composition of Members Banking Independent
of the Remuneration and Commissioner
Nomination Committee of
Josavia Rachman Anggota PT Bank Ina Perdana Tbk. Perbankan Komisaris
Ichwan Member Banking Commissioner
Surat Keputusan Direksi Kepala Divisi Human
Anggota No. SK/DIR/066/0925. Perbankan Capital
Sidkenu Aries Martanto 2025-2027
Member Board of Directors Decision Banking Head of Human
No. SK/DIR/066/0925. Capital Division
Surat Keputusan Direksi Kepala Divisi Human
Anggota No. SK/DIR/048/0725. Perbankan Capital
Aristianto 2025-2027
Member Board of Directors Decision Banking Head of Human
No. SK/DIR/048/0725. Capital Division
Profil Profile
Informasi lengkap mengenai profil anggota Komite Remunerasi Complete information regarding the profiles of members of
dan Nominasi telah diungkapkan pada Bab Profil Perusahaan di the Remuneration and Nomination Committee have been
dalam Laporan Tahunan ini. disclosed in the Company Profile Chapter of this Annual Report.
PT Bank Ina Perdana Tbk 310 Laporan Tahunan 2025 Annual Report
Page 313
Tata Kelola Perusahaan
Corporate Governance
Independensi Independency
Dalam menjalankan tugas dan tanggung jawabnya, Komite In carrying out its duties and responsibilities, the Remuneration
Remunerasi dan Nominasi senantiasa menjunjung tinggi prinsip and Nomination Committee always uphold the independency
independensi untuk memastikan objektivitas serta mencegah principle to ensure objectivity, as well as preventing any conflict
terjadinya benturan kepentingan atau intervensi dari pihak of interest or intervention from other party. The fulfillment of
lain. Pemenuhan aspek independensi Komite Remunerasi dan the independency aspect of the Remuneration and Nomination
Nominasi diungkapkan pada tabel berikut. Committee is disclosed in the following table.
Aspek Independensi Yohanes Santoso Josavia Sidkenu Aries
Inawaty Handojo
Independency Aspect Wibowo Rachman Ichwan Martanto
Tidak memiliki hubungan keuangan dengan Dewan
Komisaris dan Direksi.
Has no financial relationship with the Board of
Commissioners and Board of Directors.
Tidak memiliki hubungan kepengurusan di Bank, Entitas
Anak, maupun perusahaan afiliasi.
Has no management relationship at the Bank,
Subsidiaries, or affiliated companies.
Tidak memiliki hubungan keluarga dengan Dewan
Komisaris, Direksi, dan/atau sesama anggota komite
lainnya.
Has no family relationship with the Board of
Commissioners, Board of Directors, and/or other
members of the committee.
Tidak menjabat sebagai pengurus partai politik, pejabat,
dan pemerintah.
Not serving as administrators of political parties, officials,
and government.
√ : Terpenuhi / Fulfilled x : Tidak terpenuhi / Not fulfilled
Tugas dan Tanggung Jawab Duties and Responsibilities
Tugas dan tanggung jawab Komite Remunerasi dan Nominasi Duties and Responsibilities of the Remuneration and
diungkapkan sebagai berikut. Nomination Committee is disclosed as follows.
1. Wajib bertindak secara independen dalam melaksanakan 1. Must act independently in carrying out the duties and
tugas dan tanggung jawabnya. responsibilities.
2. Terkait dengan kebijakan nominasi, wajib: 2. Regarding the nomination policy, must:
a. Menyusun dan memberikan rekomendasi mengenai a. Prepare and provide recommendations regarding
sistem dan prosedur pemilihan dan/atau penggantian the system and procedures for selecting and/or
anggota Dewan Komisaris dan/atau anggota Direksi replacing members of the Board of Commissioners
kepada Dewan Komisaris untuk disampaikan kepada and/or members of the Board of Directors to the Board
RUPS; of Commissioners to be submitted to the GMS;
b. Memberikan rekomendasi mengenai calon anggota b. Provide recommendations regarding prospective
Dewan Komisaris dan/atau calon anggota Direksi members of the Board of Commissioners and/or
kepada Dewan Komisaris untuk disampaikan kepada candidates for members of the Board of Directors to
RUPS; the Board of Commissioners to be submitted to
the GMS;
c. Memberikan rekomendasi mengenai pihak independen c. Provide recommendations regarding independent
yang akan menjadi anggota Komite Audit serta anggota parties who will become members of the Audit
Komite Pemantau Risiko kepada Dewan Komisaris; Committee and members of the Risk Monitoring
serta Committee to the Board of Commissioners; and
d. Menyusun mekanisme dan melakukan penilaian kinerja d. Developing mechanisms and assessing
Dewan Komisaris dan Direksi. the performance of the Board of Commissioners and
Board of Directors.
3. Terkait dengan kebijakan remunerasi, wajib: 3. Regarding the remuneration policy, must:
a. Melakukan evaluasi terhadap kebijakan remunerasi a. Evaluate the remuneration policy based on
yang didasarkan atas kinerja, risiko, kewajaran dengan performance, risk, fairness with peer group, goals, and
peer group, sasaran, dan strategi jangka panjang long-term strategy of the Bank, fulfillment of reserves
Laporan Tahunan 2025 Annual Report 311 PT Bank Ina Perdana Tbk
Page 314
Bank, pemenuhan cadangan sebagaimana diatur as stipulated in the laws and regulations and potential
dalam peraturan perundang-undangan dan potensi income of the Bank in the future;
pendapatan Bank pada masa yang akan datang;
b. Menyampaikan hasil evaluasi dan rekomendasi kepada b. Deliver evaluation results and recommendations to
Dewan Komisaris mengenai: the Board of Commissioners regarding;
1) Kebijakan remunerasi bagi Dewan Komisaris dan 1) Remuneration policy for the Board of
Direksi untuk disampaikan kepada RUPS; Commissioners and Board of Directors to be
submitted to the GMS;
2) Kebijakan remunerasi bagi pegawai secara 2) Overall remuneration policy for employees to be
keseluruhan untuk disampaikan kepada Direksi; submitted to the Board of Directors;
c. Memastikan bahwa kebijakan remunerasi telah sesuai c. Ensure that the remuneration policy complies with
dengan ketentuan; serta the provisions; and
d. Melakukan evaluasi secara berkala terhadap penerapan d. Conduct periodic evaluations of the implementation of
kebijakan remunerasi. remuneration policy.
Wewenang Authority
Komite Remunerasi dan Nominasi memiliki kewenangan untuk The Remuneration and Nomination Committee has
mengakses berbagai data, dokumen, dan informasi yang the authority to access various data, documents, and
berkaitan dengan Dewan Komisaris, Direksi, Pejabat Eksekutif, information related to the Board of Commissioners, Board of
maupun karyawan yang diperlukan dalam menjalankan tugas Directors, Executive Officers, or employees required to carry
dan tanggung jawabnya. out its duties and responsibilities.
Rapat Meeting
Komite Remunerasi dan Nominasi menyelenggarakan rapat The Remuneration and Nomination Committee held
internal secara berkala sekurang-kurangnya 1 kali dalam 4 bulan. internal meeting periodically at least once every 4 months.
Rapat dipimpin oleh Ketua Komite dan dinyatakan sah apabila The meeting is chaired by the Chairperson of the Committee
dihadiri oleh mayoritas anggota, termasuk seorang Komisaris and is deemed valid if attended by majority of the members,
Independen dan 1 Pejabat Eksekutif yang membawahi including one Independent Commissioner and 1 Executive
bidang sumber daya manusia atau perwakilan karyawan Bank. Officer in charge of human resources or 1 representative of
Sepanjang tahun 2025, Komite Remunerasi dan Nominasi telah the Bank’s employees. Throughout 2025, the Remuneration
melaksanakan 6 kali rapat internal dengan tingkat kehadiran and Nomination Committee held 6 internal meetings with
sebagai berikut. the following attendance rate.
Jumlah Rapat Persentase
Nama Jabatan Kehadiran
Number of Percentage
Name Position Attendance
Meetings (%)
Ketua
Inawaty Handojo 6 6 100,00
Chairperson
Anggota
Yohanes Santoso Wibowo 6 6 100,00
Member
Anggota
Josavia Rachman Ichwan 6 6 100,00
Member
Anggota
Sidkenu Aries Martanto*) 1 1 100,00
Member
Anggota
Liza L. Widyasari**) 1 1 100,00
Member
Anggota
Jahja***) 3 3 100,00
Member
Anggota
Aristianto****) 1 1 100,00
Member
Rata-Rata Kehadiran (%)
100,00
Average Attendance (%)
*) Efektif menjabat sejak 16 September 2025. / Effectively serving since September 16, 2025.
**) Efektif tidak menjabat pada 18 Februari 2025. / Effectively resigning since February 18, 2025.
***) Efektif tidak menjabat pada 14 Juli 2025. / Effectively resigning since July 14, 2025.
****) Efektif tidak menjabat pada 16 September 2025. / Effectively resigning since September 16, 2025.
PT Bank Ina Perdana Tbk 312 Laporan Tahunan 2025 Annual Report
Page 315
Tata Kelola Perusahaan
Corporate Governance
Informasi terkait tanggal, agenda, dan peserta rapat internal Information related to the date, agenda, and participants of
Komite Remunerasi dan Nominasi Bank INA diungkapkan pada internal meetings of Bank INA’s Remuneration and Nomination
tabel berikut. Committee is disclosed in the following table.
Kehadiran
Tanggal Attendance
Agenda
Date
IH YSW JRI SAM*) LLW**) J ***) A****)
Update Struktur Organisasi PT Bank Ina Perdana
8 Januari 2025 Tbk.
January 8, 2025 Update on Organization Structure of PT Bank
Ina Perdana Tbk.
Rekomendasi Perubahan Keanggotaan Komite
3 Februari 2025 Remunerasi dan Nominasi.
February 3, 2025 Recommendation of Changes to Membership of
the Remuneration and Nomination Committee.
Honorarium Dewan Komisaris dan Gaji dan
Tunjangan Direksi Tahun 2025.
15 Mei 2025
May 15, 2025 The 2025 Honorarium for the Board of
Commissioners, as well as Salaries and
Allowances for the Board of Directors.
Rekomendasi Perubahan Keanggotaan Komite
8 Juli 2025 Remunerasi dan Nominasi.
July 8, 2025 Recommendation of Changes to Membership of
the Remuneration and Nomination Committee.
• Rekomendasi Perubahan Keanggotaan
Komite Remunerasi dan Nominasi; dan
• Pemaparan Divisi Human Capital.
9 September 2025
September 9, 2025 • Recommendation of Changes to Membership
of the Remuneration and Nomination
Committee; and
• Presentation from Human Capital Division.
10 Desember 2025 Pemaparan Divisi Human Capital.
December 10, 2025 Presentation from Human Capital Division.
*) Efektif menjabat sejak 16 September 2025. / Effectively serving since September 16, 2025.
**) Efektif tidak menjabat pada 18 Februari 2025. / Effectively resigning since February 18, 2025.
***) Efektif tidak menjabat pada 14 Juli 2025. / Effectively resigning since July 14, 2025.
****) Efektif tidak menjabat pada 16 September 2025. / Effectively resigning since September 16, 2025.
Keterangan / Remark:
IH : Inawaty Handojo JRI : Josavia Rachman Ichwan LLW : Liza L. Widyasari A : Aristianto
YSW : Yohanes Santoso Wibowo SAM : Sidkenu Aries Martanto J : Jahja
Laporan Pelaksanaan Kerja Komite Remunerasi Report on the Work Implementation of
dan Nominasi Remuneration and Nomination Committee
Sepanjang tahun 2025, Komite Remunerasi dan Nominasi telah Throughout 2025, the Remuneration and Nomination
melaksanakan tugas dan tanggung jawabnya secara efektif dan Committee has carried out its duties and responsibilities
profesional, dengan rincian kegiatan sebagai berikut. effectively and professionally, with detailed activities as
follows.
1. Mengevaluasi penilaian kinerja Dewan Komisaris 1. Evaluating the performance assessment of Board of
serta pelimpahan kewenangan besaran honorarium Commissioners and delegation of authority for amount
Dewan Komisaris dan besaran gaji dan tunjangan anggota of honorarium of Board of Commissioners and amount of
Direksi tahun 2025. salaries and allowances for members of Board of Directors
in 2025.
2. Memberikan rekomendasi untuk penambahan keanggotaan 2. Providing recommendations of additional member for
Komite Remunerasi dan Nominasi. Remuneration and Nomination Committee.
3. Memberikan masukan dan arahan atas beberapa hal yang 3. Providing inputs and directives on several matters made
menjadi agenda pembahasan. into discussion agenda.
Laporan Tahunan 2025 Annual Report 313 PT Bank Ina Perdana Tbk
Page 316
Komite Pemantau Risiko Risk Monitoring Committee
Komite Pemantau Risiko berperan membantu Dewan Komisaris The Risk Monitoring Committee has a role to assist the Board of
dalam mengawasi penerapan manajemen risiko Bank, termasuk Commissioners in supervising the implementation of the Bank’s
memantau potensi risiko yang dapat memengaruhi kinerja dan risk management, including monitoring the risk potentials
stabilitas keuangan. Pengawasan tersebut dilakukan melalui that may affect the financial performance and stability.
evaluasi kebijakan dan pengendalian risiko guna memastikan The monitoring is conducted through policy evaluation and risk
kepatuhan terhadap regulasi yang berlaku. control to ensure compliance with the applicable regulations.
Pedoman Kerja Charter
Komite Pemantau Risiko melaksanakan fungsi, tugas, dan The Risk Monitoring Committee carries out its functions, duties,
tanggung jawabnya sesuai dengan ketentuan yang diatur and responsibilities in line with the provisions established in
dalam Piagam Komite Pemantau Risiko yang telah disahkan the Risk Monitoring Committee Charter, which was approved on
pada tanggal 13 Desember 2023. December 13, 2023.
Komposisi Composition
Susunan keanggotaan Komite Pemantau Risiko Bank pada The composition of the Bank’s Risk Monitoring Committee in
tahun 2025 sebagai berikut. 2025 is as follows.
Periode
Nama Jabatan Dasar Hukum Pengangkatan Jabatan Keahlian Keterangan
Name Position Legal Basis of Appointment Term of Expertise Remark
Office
Inawaty Ketua Surat Keputusan Direksi 2024-2027 Perbankan, Tata Kelola, Komisaris Utama
Handojo Chairperson No. SK/DIR/048/0724 tanggal Manajemen Risiko, Assurance, Independen
2 Juli 2024 tentang Anggota dan Pengendalian Kepatuhan. Independent
Komite Pemantau Risiko PT Bank Banking, Governance, Risk President
Ina Perdana Tbk. Management, Assurance, dan Commissioner
Board of Directors Decision Compliance Control
No. SK/DIR/048/0724 dated
Ivan Purnama Anggota July 2, 2024 on the Members of Manajemen Risiko dan Akuntansi Pihak Independen
Sanoesi Member the Risk Monitoring Committee of Risk Management and Independent Party
PT Bank Ina Perdana Tbk. Accounting
Jacobus Sindu Anggota Akuntansi dan Perbankan Pihak Independen
Adisuwono Member Accounting and Banking Independent Party
Profil Profile
Informasi lengkap mengenai profil anggota Komite Pemantau Complete information regarding the profiles of members
Risiko telah diungkapkan pada Bab Profil Perusahaan di dalam of Risk Monitoring Committee have been disclosed in
Laporan Tahunan ini. the Company Profile Chapter of this Annual Report.
Independensi Independency
Dalam menjalankan tugas dan tanggung jawabnya, Komite In carrying out its duties and responsibilities, the Risk
Pemantau Risiko senantiasa menjunjung tinggi prinsip Monitoring Committee always uphold the independency
independensi untuk memastikan objektivitas serta mencegah principle to ensure objectivity, as well as preventing any conflict
terjadinya benturan kepentingan atau intervensi dari pihak of interest or intervention from other party. The fulfillment of
lain. Pemenuhan aspek independensi Komite Pemantau Risiko the independency aspect of the Risk Monitoring Committee is
diungkapkan pada tabel berikut. disclosed in the following table.
Aspek Independensi Ivan Purnama Jacobus Sindu
Inawaty Handojo
Independency Aspect Sanoesi Adisuwono
Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan Direksi.
Has no financial relationship with the Board of Commissioners and Board of
Directors.
Tidak memiliki hubungan kepengurusan di Bank, Entitas Anak, maupun
perusahaan afiliasi.
Has no management relationship at the Bank, Subsidiaries, or affiliated
companies.
PT Bank Ina Perdana Tbk 314 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
Aspek Independensi Ivan Purnama Jacobus Sindu
Inawaty Handojo
Independency Aspect Sanoesi Adisuwono
Tidak memiliki hubungan keluarga dengan Dewan Komisaris, Direksi, dan/atau
sesama anggota komite lainnya.
Has no family relationship with the Board of Commissioners, Board of Directors,
and/or other members of the committee.
Tidak menjabat sebagai pengurus partai politik, pejabat, dan pemerintah.
Not serving as administrators of political parties, officials, and government.
√ : Terpenuhi / Fulfilled x :Tidak terpenuhi / Not fulfilled
Tugas dan Tanggung Jawab Duties and Responsibilities
Tugas dan tanggung jawab Komite Pemantau Risiko Duties and responsibilities of the Risk Monitoring Committee is
diungkapkan sebagai berikut. disclosed as follows.
1. Bertindak secara independen dalam melaksanakan tugas 1. To act independently in carrying out duties and
dan tanggung jawabnya. responsibilities.
2. Membantu dan memberikan rekomendasi kepada 2. To assist and provide recommendations to the Board of
Dewan Komisaris dalam rangka meningkatkan efektivitas Commissioners in order to improve the effectiveness of
pelaksanaan tugas pengawasan dan tanggung jawab implementation of supervisory duties and responsibilities
di bidang manajemen risiko. in the field of risk management.
3. Mengevaluasi kesesuaian antara kebijakan manajemen 3. To evaluate the conformity between risk management
risiko dengan pelaksanaan kebijakan Bank. policies and the implementation of Bank policies.
4. Memantau dan mengevaluasi pelaksanaan tugas Komite 4. To monitor and evaluate the implementation of duties of Risk
Manajemen Risiko dan Satuan Kerja Manajemen Risiko. Management Committee and Risk Management Work Unit.
5. Melakukan penelaahan atas efektivitas penerapan 5. To review effectiveness of risk management implementation
manajemen risiko baik dari sisi identifikasi, pengukuran, in terms of identification, measurement, monitoring, and
pemantauan, dan pengendaliannya. control.
6. Menelaah tingkat kepatuhan Bank terhadap peraturan 6. To review the Bank’s compliance level with the applicable
perundang-undangan yang berlaku terkait dengan laws and regulations related to the implementation of
penerapan manajemen risiko dan memastikan bahwa risk management and to ensure that reports related to
laporan-laporan terkait dengan penerapan manajemen the implementation of risk management are submitted to
risiko yang disampaikan kepada instansi terkait telah the relevant agencies correctly and timely.
dilakukan dengan benar dan tepat waktu.
7. Mengevaluasi kebijakan atau keputusan yang telah 7. To evaluate policies or decisions taken by the Board
diambil oleh Direksi atau Dewan Komisaris terkait dengan of Directors or the Board of Commissioners related to
penerapan manajemen risiko. the implementation of risk management.
8. Menjaga kerahasiaan dokumen, data, dan informasi Bank. 8. To maintain confidentiality of documents, data, and
information of the Bank.
9. Wajib mematuhi Pedoman dan Tata Tertib Kerja Komite 9. Must comply with the Risk Monitoring Committee Charter.
Pemantau Risiko.
Wewenang Authority
Komite Pemantau Risiko memiliki wewenang untuk: The Risk Monitoring Committee has to authority to:
1. Memperoleh informasi yang diperlukan dan dapat 1. Obtaining necessary information and communicating
berkomunikasi langsung dengan karyawan, termasuk directly with employees, including the Board of Directors,
Direksi, dan pihak yang menjalankan fungsi audit internal, and parties carrying out the functions of internal audit, risk
manajemen risiko, dan akuntan publik terkait tugas dan management, and public accountant regarding the duties
tanggung jawab Komite Pemantau Risiko. and responsibilities of the Risk Monitoring Committee.
2. Melibatkan pihak independen di luar anggota Komite 2. Involving independent parties outside the Risk Monitoring
Pemantau Risiko yang diperlukan untuk membantu Committee members required to assist in carrying out its
pelaksanaan tugasnya (jika diperlukan). duties (if needed).
3. Melakukan kewenangan lain yang diberikan oleh 3. Carrying out other authorities granted by the Board of
Dewan Komisaris. Commissioners.
Laporan Tahunan 2025 Annual Report 315 PT Bank Ina Perdana Tbk
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Rapat Meeting
Komite Pemantau Risiko menyelenggarakan rapat internal Risk Monitoring Committee held internal meeting periodically
secara berkala sekurang-kurangnya 1 kali dalam 1 bulan. at least once a month. The meeting is chaired by the Chairperson
Rapat dipimpin oleh Ketua Komite dan dinyatakan sah apabila of the Committee and deemed valid if attended by at least 51%
dihadiri oleh paling sedikit 51% anggota, termasuk 1 Komisaris of total members, including 1 Independent Commissioner and
Independen dan 1 Pihak Independen. Sepanjang tahun 2025, 1 Independent Party. Throughout 2025, the Risk Monitoring
Komite Pemantau Risiko telah melaksanakan 12 kali rapat Committee held 12 meetings, with the following attendance
internal dengan tingkat kehadiran sebagai berikut. rates.
Persentase
Nama Jabatan Jumlah Rapat Kehadiran
Percentage
Name Position Number of Meetings Attendance
(%)
Ketua
Inawaty Handojo 12 12 100,00
Chairperson
Anggota
Ivan Purnama Sanoesi 12 12 100,00
Member
Anggota
Jacobus Sindu Adisuwono 12 11 91,67
Member
Rata-Rata Kehadiran (%)
97,22
Average Attendance (%)
Informasi terkait tanggal, agenda, dan peserta rapat internal Information related to the date, agenda, and participants of
Komite Pemantau Risiko Bank INA diungkapkan pada tabel internal meetings of Bank INA’s Risk Monitoring Committee is
berikut. disclosed in the following table.
Kehadiran
Tanggal Attendance
Agenda
Date
IH IPS JSA
24 Januari 2025 • Pembahasan Profil Risiko TW IV - 2024; dan
• Kebijakan Anti-Fraud.
January 24, 2025 • Discussion on the Risk Profile for Q4 2024; and
• Anti-Fraud Policy.
21 Februari 2025 Realisasi Kegiatan Komite Manajemen Risiko dan Satuan Kerja Manajemen Risiko 2024 serta
Rencana Kerja Satuan Kerja Manajemen Risiko 2025.
February 21, 2025 Realization of the activities of the Risk Management Committee and the Risk Management
Work Unit in 2024 as well as the 2025 work plan of the Risk Management Work Unit.
18 Maret 2025 Update Status Pihak Terkait Posisi Desember 2024.
March 18, 2025 Update on the status of Related Parties as of December 2024.
28 April 2025 Pembahasan Profil Risiko TW I-2025.
April 28, 2025 Discussion on the Risk Profile for Q1 2025.
14 Mei 2025 Pemahaman POJK 15 Tahun 2024 tentang Integrasi Pelaporan Keuangan Bank.
May 14, 2025 Understanding POJK No. 15 of 2024 regarding the Integration of Bank Financial Reporting.
16 Juni 2025 Pembahasan Rencana Migrasi dan Up Grade T24.
June 16, 2025 Discussion on the migration and T24 upgrade plan.
24 Juli 2025 Pembahasan Profil Risiko TW II-2025.
July 24, 2025 Discussion on the Risk Profile for Q2 2025.
20 Agustus 2025 Pembahasan Hasil Stress Test Risiko secara Bankwide.
August 20, 2025 Discussion on the results of the Bankwide Risk Stress Test.
1 Oktober 2025 • APU PPT - Update Kebijakan yang berlaku;
• IRA (Individual Risk Assessment); dan
• Rekening Dormant dan Judi Online.
October 1, 2025 • APU-PPT – Update on the prevailing policy;
• IRA (Individual Risk Assessment); and
• Dormant accounts and online gambling.
27 Oktober 2025 Pembahasan Profil Risiko TW III-2025.
October 27, 2025 Discussion on the Risk Profile for Q3 2025.
PT Bank Ina Perdana Tbk 316 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
Kehadiran
Tanggal Attendance
Agenda
Date
IH IPS JSA
20 November 2025 Prosedur Pemberian Kredit.
November 20, 2025 Credit granting procedures.
17 Desember 2025 • Permasalahan Hukum yang sedang Dihadapi Bank INA;
• Penyampaian Risalah-Risalah Rapat Komite Manajemen Risiko Sepanjang tahun 2025 dan
Kinerja Satuan Kerja Manajemen Risiko Tahun 2025.
December 17, 2025 • Legal issues currently being faced by Bank INA; and
• Submission of the minutes of the Risk Management Committee meetings throughout
2025 and the performance of the Risk Management Work Unit for 2025.
Keterangan / Remark:
IH: Inawaty Handojo IPS: Ivan Purnama Sanoesi JSA: Jacobus Sindu Adisuwono
Laporan Pelaksanaan Kerja Komite Pemantau Risk Monitoring Committee’s Work
Risiko Implementation Report
Sepanjang tahun 2025, Komite Pemantau Risiko telah Throughout 2025, the Risk Monitoring Committee has carried
melaksanakan tugas dan tanggung jawabnya secara efektif dan out its duties and responsibilities effectively and professionally,
profesional, dengan rincian kegiatan sebagai berikut. with detailed activities as follows.
1. Melakukan evaluasi terhadap Laporan Profil Risiko dan 1. Evaluating the Bank’s Risk Profile Report and Soundness
Tingkat Kesehatan Bank. Level.
2. Memantau penerapan manajemen risiko dalam rangka 2. Monitoring the implementation of risk management in
Rencana Aksi Keuangan Berkelanjutan. the framework of Sustainable Finance Action Plan.
3. Melakukan evaluasi atas penerapan manajemen risiko 3. Evaluating the implementation of risk management in
dibandingkan dengan kebijakannya. comparison with the policies.
4. Melakukan evaluasi atas pelaksanaan stress test risiko 4. Evaluating the stress test for market risk, liquidity risk, and
pasar, likuiditas, dan risiko kredit. credit risk.
5. Melakukan evaluasi pelaksanaan tugas Satuan Kerja 5. Evaluating the implementation of duties of Risk
Manajemen Risiko. Management Work Unit.
6. Melakukan evaluasi kebijakan Anti-Fraud. 6. To conduct an evaluation of the Anti-Fraud policy.
7. Melakukan evaluasi kebijakan APU-PPT. 7. To conduct an evaluation of the APU-PPT policy.
8. Memberikan rekomendasi serta pendapat secara 8. To provide recommendations and independent professional
profesional yang independen mengenai kesesuaian antara opinions to the Board of Commissioners regarding
kebijakan dengan pelaksanaan kebijakan manajemen risiko the conformity between the policy and the implementation
kepada Dewan Komisaris. of the risk management policy.
9. Memantau dan mengevaluasi pelaksanaan tugas Komite 9. To monitor and evaluate the implementation of
Manajemen Risiko dan Divisi Risk Management. the duties of the Risk Management Committee and
the Risk Management Division.
Komite Pendukung Direksi
Board of Directors Supporting Committee
Dalam rangka mendukung efektivitas pelaksanaan tugas dan In supporting the effectiveness of implementation of duties
tanggung jawab Direksi, Bank membentuk komite-komite of the Board of Directors, the Bank establishes committees
pendukung yang berperan dalam memberikan masukan to provide inputs and recommendations to the Board of
dan rekomendasi kepada Direksi dalam proses pengambilan Directors in strategic decision-making process. The Board of
keputusan strategis. Komite pendukung Direksi tersebut Directors supporting committee consists of Risk Management
meliputi Komite Manajemen Risiko, Komite Kredit, Komite Committee, Credit Committee, Credit Policy Committee,
Kebijakan Perkreditan, Asset and Liability Committee (ALCO), Assets and Liability Committee (ALCO), Information
Komite Pengarah Teknologi Informasi, serta Komite Produk. Technology Steering Committee, and Product Committee.
Laporan Tahunan 2025 Annual Report 317 PT Bank Ina Perdana Tbk
Page 320
Komite Manajemen Risiko Risk Management Committee
Komite Manajemen Risiko berperan dalam mengidentifikasi dan The Risk Management Committee has a role in identifying and
menganalisis berbagai potensi risiko yang dapat memengaruhi analyzing various potential risk that may affect the performance
kinerja serta keberlanjutan usaha Bank, serta mengoordinasikan and business continuation of the Bank, as well as coordinating
penerapan kebijakan dan strategi mitigasi risiko sesuai dengan the implementation of risk mitigation policy and strategy in line
standar manajemen yang berlaku. with the applicable management standard.
Pedoman Kerja Charter
Komite Manajemen Risiko melaksanakan tugas dan tanggung The Risk Management Committee carries out its duties and
jawabnya dengan berpedoman pada Peraturan Otoritas Jasa responsibilities as guided by the Financial Services Authority
Keuangan No. 18/POJK.03/2016 serta Surat Edaran Otoritas Regulation No. 18/POJK.03/2016 and the Financial Services
Jasa Keuangan No. 34/SEOJK.03/2016. Authority Circular No. 34/SEOJK.03/2016.
Komposisi Keanggotaan Membership Composition
Susunan anggota Komite Manajemen Risiko ditetapkan The membership composition of Risk Management Committee
berdasarkan Surat Keputusan Direksi No. SK/DIR/052/0825 is established based on Board of Directors Decision
tentang Susunan Keanggotaan Komite Manajemen Risiko, yang No. SK/DIR/052/0825 on the Composition of Risk Management
memuat rincian struktur keanggotaan sebagai berikut. Committee, containing the following membership composition.
Ketua
Direktur Manajemen Risiko dan Kepatuhan Director of Risk Management and Compliance
Chairperson
Wakil Ketua
Direktur Keuangan Director of Finance
Vice Chairperson
Sekretaris
Kepala Divisi Risk Management Head of Risk Management Division
Secretary
Anggota Tetap dengan Hak • Direktur Utama • President Director
Suara • Wakil Direktur Utama • Vice President Director
Permanent Members with Voting • Direktur Bisnis Retail dan Jaringan • Director of Retail Business and Network
• Direktur Komersial Banking • Director of Commercial Banking
Rights
Anggota Tetap Tanpa Hak Suara
Permanent Members without Kepala Divisi Audit Internal Head of Internal Audit Division
Voting Rights
Anggota Tidak Tetap*)
Kepala Divisi/Undangan Lain yang Diperlukan Head of Divisions/Other Invitations as Needed
Non-Permanent Members*)
*)
Kehadiran dalam rapat sesuai topik pembahasan. / Attendance in meeting according to discussion topic.
Independensi Independency
Dalam menjalankan perannya, Komite Manajemen Risiko In carrying out its role, the Risk Management is upholding
menjunjung tinggi prinsip independensi guna menjamin the independency principle to ensure integrity and objectivity
integritas dan objektivitas dalam setiap proses pengambilan in every decision-making process. This commitment is realized
keputusan. Komitmen tersebut diwujudkan melalui pelaksanaan through the professional and prudent implementation of
kegiatan secara profesional dan berhati-hati, serta bebas dari activities, free from any influence or interest of other parties.
pengaruh maupun kepentingan pihak lain.
Tugas dan Tanggung Jawab Duties and Responsibilities
Tugas dan tanggung jawab Komite Manajemen Risiko Duties and responsibilities of the Risk Management Committee
diungkapkan sebagai berikut. are disclosed as follows.
1. Penyusunan Kebijakan Manajemen Risiko serta 1. To formulate Risk Management Policy and its changes,
perubahannya, termasuk strategi manajemen risiko, tingkat including risk management strategy, level of risk taken
risiko yang diambil dan toleransi risiko, kerangka manajemen and risk tolerance, risk management framework and
risiko serta rencana kontinjensi untuk mengantisipasi contingency plans to anticipate abnormal conditions.
terjadinya kondisi tidak normal.
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Tata Kelola Perusahaan
Corporate Governance
2. Penyempurnaan proses manajemen risiko secara berkala 2. To improve risk management process periodically or
maupun bersifat insidental sebagai akibat dari suatu incidentally as a result of a change in the Bank’s external
perubahan kondisi eksternal dan internal Bank yang and internal conditions that affect capital adequacy,
memengaruhi kecukupan permodalan, profil risiko Bank, dan the Bank’s risk profile, and the ineffective implementation
tidak efektifnya penerapan manajemen risiko berdasarkan of risk management based on evaluation results.
hasil evaluasi.
3. Penetapan kebijakan dan/atau keputusan bisnis yang 3. To determine policies and/or business decisions that
menyimpang dari prosedur normal, seperti pelampauan deviate from normal procedures, such as significant excess
ekspansi usaha yang signifikan dibandingkan dengan business expansion compared to the Bank’s predetermined
rencana bisnis Bank yang telah ditetapkan sebelumnya atau business plan or taking a position or risk exposure that
pengambilan posisi atau eksposur risiko yang melampaui exceedsca predetermined limit.
limit yang telah ditetapkan.
Rapat Meeting
Komite Manajemen Risiko telah melaksanakan rapat sebanyak In 2025, the Risk Management Committee held 4 meetings
4 kali di tahun 2025, dengan agenda sebagai berikut. with the following agenda.
Tanggal
Agenda
Date
• Penjelasan & Action Plan Terkait Near Limit dan • Explanation and Action Plan related to the Near Limit and
20 Februari 2025 Pelampauan Risk Appetite Surat Berharga; serta Exceedance of the Risk Appetite for Securities; and
February 20, 2025 • Update Kondisi Terkini Terkait Obligasi Group BRI dan • Update on the latest condition regarding the bonds of
Wijaya Karya. Bank Rakyat Indonesia Group (BRI) and Wijaya Karya.
• Evaluasi Parameter Perhitungan CKPN-PSAK 71; serta • Evaluation of the parameter calculation for CKPN – PSAK
71; and
24 Juni 2025 • Hasil Analisa Surat BI Perihal Peningkatan Upaya Dalam • Results of the analysis of the Bank Indonesia letter
June 24, 2025 Menjaga Kelancaran dan Keamanan Penggunaan Akses regarding the enhancement of efforts to maintain
dan Koneksi Layanan Kanal BI-Fast. the smoothness and security of access and connection
usage for the BI-Fast channel service.
• Analisa Terhadap Surat Otoritas Jasa Keuangan • Analysis of the Financial Services Authority Letter
No. SR-7/D.03/2025 Perihal Penguatan Manajemen Risiko No. SR-7/D.03/2025 regarding the strengthening of risk
dalam rangka Pencegahan Tindak Pidana Fraud; management in the context of preventing fraudulent
criminal acts;
25 Agustus 2025 • Pemaparan Laporan Hasil Penilaian Sendiri Tingkat • Presentation of the Self-Assessment Report on the Digital
August 25, 2025 Maturitas Digital Bank dan Keamanan Siber Bank; Bank Maturity Level and Bank Cybersecurity;
• Pemaparan Laporan Climate Risk Management & Scenario • Presentation of the Climate Risk Management & Scenario
Analysis (CRMS); serta Analysis (CRMS) Report; and
• Pemaparan Laporan Hasil Perhitungan Stress Test • Presentation of the results report on the Combined Stress
Gabungan Triwulan II 2025. Test Calculation for Q2 2025.
• Pemaparan Hasil Profil Risiko Triwulan III 2025; • Presentation of the Q3 2025 Risk Profile Results;
• Pengkinian Parameter Profil Risiko & Pengukuran KPMR; • Update of the Risk Profile Parameters and KPMR
17 November 2025
Measurement;
November 17, 2025
• Perubahan Skenario Stress Test; serta • Changes to the Stress Test Scenarios; and
• Pemaparan Recovery Plan September 2025. • Presentation of the September 2025 Recovery Plan.
Realisasi Program Kerja Tahun 2025 Realization of the 2025 Work Program
Sepanjang tahun 2025, Komite Manajemen Risiko telah Throughout 2025, the Risk Management Committee has carried
melaksanakan tugas dan tanggung jawabnya secara efektif dan out its duties and responsibilities effectively and professionally,
profesional, dengan rincian kegiatan sebagai berikut. with detailed activities as follows.
1. Melakukan evaluasi terhadap arah dan sasaran Bank dalam 1. Evaluating the direction and goals of the Bank in formulating
penyusunan kebijakan, strategi, dan pedoman penerapan policies, strategies, and guidelines for implementing risk
manajemen risiko serta perubahannya. management and their changes.
2. Melakukan pemantauan terhadap perkembangan 2. Monitoring the development and trend of total risk
dan kecenderungan eksposur risiko total Bank, serta exposure of the Bank, as well as proposing an acceptable
menyampaikan usulan tingkat toleransi risiko keseluruhan level of overall risk tolerance (risk appetite).
(risk appetite) yang dapat diterima.
3. Mengkaji total eksposur risiko yang dihadapi Bank beserta 3. Reviewing the total risk exposure faced by the Bank and its
dampaknya. impact.
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4. Melakukan penilaian terhadap kecukupan modal Bank 4. Assessing the Bank’s capital adequacy in facing the risk of
dalam menghadapi risiko kerugian yang timbul melalui losses that arise using various stress testing scenarios.
berbagai skenario stress testing.
5. Mengembangkan metode-metode pengukuran risiko, 5. Developing risk measurement methods, contingency plan
rencana-rencana kontingensi untuk kondisi tidak normal under abnormal conditions (worst case scenario), as well as
(worst case scenario), serta metode-metode lain yang other methods related to the Bank’s risk management.
berkaitan dengan manajemen risiko Bank.
6. Melakukan kajian terhadap justifikasi penetapan 6. Reviewing the justification related to business decisions
keputusan bisnis yang menyimpang dari prosedur normal that deviate from normal procedures (irregularities).
(irregularities).
7. Melakukan kajian terhadap rencana dan implementasi 7. Reviewing the plans and implementation of issuance
penerbitan dan/atau perubahan ketentuan/kebijakan dari and/or amendments to provisions/policies from
otoritas yang berwenang. the competent authorities.
Program Kerja Tahun 2026 2026 Work Program
Program kerja Komite Manajemen Risiko di tahun 2026, yakni: The 2026 Risk Management Committee work program, namely:
1. Melakukan pemantauan atas perkembangan eksposur risiko 1. To monitor the development of the Bank’s total risk
total Bank apakah masih sesuai dengan risk appetite Bank. exposure to determine whether it remains in line with
the Bank’s risk appetite.
2. Melakukan pembaharuan atas strategi dan pedoman 2. To update the strategy and guidelines for
penerapan manajemen risiko beserta perubahannya agar the implementation of risk management, including any
sesuai dengan peraturan regulator yang berlaku. amendments thereto, so that they remain in compliance
3. Mengembangkan metode-metode pengukuran risiko, serta with the prevailing regulatory requirements.
metode-metode lainnya yang terkait dengan manajemen 3. To develop risk measurement methods, as well as other
risiko Bank, yang bertujuan untuk lebih meningkatkan methods related to the Bank’s risk management, aimed at
budaya sadar akan risiko (risk awareness). further enhancing the culture of risk awareness.
4. Mendukung pencapaian business growth Bank dengan 4. To support the achievement of the Bank’s business growth
pertumbuhan yang prudent dan sehat serta keselarasan with prudent and sound growth, as well as alignment
antara risk dan return yang didapatkan. between risk and the return obtained.
5. Melakukan penilaian terhadap kecukupan modal Bank 5. To assess the adequacy of the Bank’s capital in facing
dalam menghadapi risiko kerugian yang mungkin terjadi potential risk losses through stress test calculation
melalui skenario perhitungan stress test. scenarios.
6. Melakukan kajian terhadap rencana dan implementasi/ 6. To conduct a review of the plans for and implementation/
pengembangan produk yang akan dijual dan atau kebijakan development of products to be marketed and/or policies to
yang akan diimplementasikan oleh Bank. be implemented by the Bank.
Komite Kredit Credit Committee
Komite Kredit berperan menelaah, mengevaluasi, dan The Credit Committee has a role in reviewing, evaluating, and
memberikan rekomendasi atas setiap usulan pemberian providing recommendations to every proposed credit portfolio
portofolio kredit guna memastikan penerapan prinsip kehati- to ensure the implementation of prudential principle, as well as
hatian serta manajemen risiko yang efektif. Selain itu, Komite effective risk management. In addition, the Committee ensures
memastikan bahwa kebijakan dan keputusan kredit selaras that the credit policy and decision is in line with the applicable
dengan strategi bisnis serta ketentuan yang berlaku di Bank. business strategy and provisions at the Bank.
Pedoman Kerja Charter
Pelaksanaan tugas dan tanggung jawab Komite Kredit The Credit Committee carries out its duties and responsibilities
mengacu pada ketentuan yang ditetapkan oleh Otoritas by referring to the provisions established by Financial
Jasa Keuangan melalui Peraturan Otoritas Jasa Keuangan Services Authority Regulation No. 42/POJK.03/2017 on
No. 42/POJK.03/2017 tentang Kewajiban Penyusunan dan Obligations for the Preparation and Implementation of Credit
Pelaksanaan Kebijakan Perkreditan atau Pembiayaan Bank or Bank Financing Policies for Commercial Banks. In addition,
bagi Bank Umum. Selain itu, Komite Kredit berpedoman pada the Credit Committee is guided by the Bank’s Credit Policy (KPB)
Kebijakan Perkreditan Bank (KPB) No. KEB/SME/001/03/0125 No. KEB/SME/001/03/0125 regarding the credit decision-
mengenai proses pengambilan keputusan kredit serta Surat making process, as well as the Board of Directors’ Decision
PT Bank Ina Perdana Tbk 320 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
Keputusan Direksi No. SK/DIR/003/0125 tanggal 10 Januari Letter No. SK/DIR/003/0125 dated January 10, 2025
2025 tentang kewenangan Komite Kredit dalam pemberian concerning the authority of the Credit Committee in granting
persetujuan kredit, termasuk ketentuan terkait lainnya. credit approvals, including other related provisions.
Komposisi Keanggotaan Membership Composition
Susunan anggota Komite Kredit ditetapkan melalui Surat Membership composition of Credit Committee is established
Keputusan Direksi No. SK/DIR/059/1221 tentang Kewenangan under the Board of Directors Decision No. SK/DIR/059/1221 on
Komite Kredit dalam Pemberian Persetujuan Kredit, dengan the Authority of Credit Committee in Granting Credit Approval,
struktur keanggotaan sebagai berikut. with the following membership structure.
Ketua
Direktur Utama President Director
Chairperson
Wakil Ketua
Group Head Credit Group Head Credit
Vice Chairperson
• Wakil Direktur Utama • Vice President Director
• Direktur Komersial Banking • Director of Commercial Banking
Anggota Tetap • Direktur Bisnis Retail dan Jaringan • Director of Retail Business and Network
Permanent Members • Direktur Keuangan • Director of Finance
• Kepala Divisi Kredit Review Corporate & Commercial *) • Head of Corporate & Commercial Credit Review Division *)
• Kepala Divisi Kredit Review SME *) • Head of SME Credit Review Division *)
• Kepala Divisi Corporate Banking • Head of Corporate Banking Division
• Kepala Divisi SME & Commercial Banking • Head of SME & Commercial Banking Division
Anggota Tidak Tetap • Kepala Divisi Transaction Banking • Head of Transaction Banking Division
• Kepala Divisi Business Credit Analyst • Head of Business Credit Analyst Division
Non-Permanent • Kepala Satuan Kerja Micro Banking • Head of Micro Banking Work Unit
Members • Kepala Divisi Consumer Loan • Head of Consumer Loan Division
• Kepala Divisi Digital Solution & Partnership • Head of Digital Solution & Partnership Division
• Undangan Lainnya jika diperlukan • Other Invitations if needed
Independensi Independency
Dalam menjalankan perannya, Komite Kredit menjunjung tinggi In performing its role, the Credit Committee is upholding
prinsip independensi guna menjaga integritas dan objektivitas the independency principle to maintain integrity and objectivity
dalam setiap proses pengambilan keputusan. Dengan komitmen in every decision-making process. With this commitment,
tersebut, Komite memastikan seluruh kegiatan dilaksanakan the Committee ensures every activity is carried out
secara profesional, menjunjung prinsip kehati-hatian, serta professionally, upholding the prudential principles, and free
bebas dari pengaruh maupun kepentingan pihak lain. from any influence or interest of other party.
Tugas dan Tanggung Jawab Duties and Responsibilities
Tugas dan tanggung jawab Komite Kredit diungkapkan sebagai Duties and responsibilities of the Credit Committee is disclosed
berikut. as follows.
1. Memberikan persetujuan atau penolakan permohonan 1. To approve or reject credit applications of certain types
kredit untuk jenis dan jumlah tertentu. and amounts.
2. Melaksanakan tugas dalam kaitannya dengan pemberian 2. To perform duties in relation to granting credit approval
persetujuan kredit serta usulan pemberian kredit and proposals for granting credit based on expertise in
berdasarkan keahlian secara profesional, jujur, objektif, serta a professional, honest, objective, careful, and accurate
cermat dan akurat. manner.
3. Menolak permohonan dan atau pengaruh pihak-pihak yang 3. To refuse requests and/or influence of parties with an interest
berkepentingan dengan pemohon kredit untuk memberikan in credit applicants to provide credit approval that is only
persetujuan kredit yang hanya bersifat formalitas. a formality.
4. Memastikan bahwa fasilitas kredit yang akan disetujui 4. To ensure that the credit facility to be approved complies
telah memenuhi aturan-aturan umum perbankan dan with general banking rules and meets sound credit
telah memenuhi asas-asas perkreditan yang sehat dan principles and is guided by credit policies.
berpedoman kepada kebijakan perkreditan.
5. Memastikan bahwa pemberian kredit telah didasarkan pada 5. To ensure that credit is granted based on an honest,
penilaian yang jujur, objektif, cermat dan akurat, serta tidak objective, careful, and accurate assessment, and is not
terpengaruh dengan pihak-pihak yang berkepentingan influenced by parties who have an interest in the credit
dengan pemohon kredit. applicant.
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Mekanisme Persetujuan Kredit Credit Approval Mechanism
1. Persetujuan Komite Kredit pada prinsipnya dapat dilakukan 1. Credit Committee approval in principle can be done in
dalam bentuk Rapat Komite Kredit di antara para anggota, the form of Credit Committee Meetings among members,
baik melalui sirkulasi dokumentasi kredit atau presentasi. either through circulation of credit documentation or
presentations.
2. Setiap permohonan kredit yang diputuskan harus disetujui 2. Every credit application that is decided must be
oleh semua anggota Komite Kredit secara bulat (quorum). unanimously approved by all members of the Credit
Committee (quorum).
3. Hasil analisis dan keputusan kredit harus dituangkan dalam 3. The results of credit analysis and decisions must be
formulir Catatan Keputusan Komite Kredit atau Hasil Rapat recorded in the form of Credit Committee Decision Notes
Komite Kredit. or Credit Committee Meeting Results.
4. Proses persetujuan kredit ditujukan untuk memberikan 4. The credit approval process is aimed at providing the best
pelayanan yang terbaik, namun tanpa mengabaikan prinsip service, but without ignoring the bank’s prudent principles
kehati-hatian bank (prudential banking). (prudential banking).
5. Setiap permohonan kredit baru, tambahan, pengurangan, 5. Each new credit application, addition, reduction, extension,
perpanjangan dan perubahan persyaratan kredit harus and change of credit terms must be submitted in writing
diajukan secara tertulis dan ditandatangani oleh pejabat and signed by an authorized official.
yang berwenang.
Rapat Meeting
Komite Kredit telah melaksanakan rapat sebanyak 22 kali In 2025, the Credit Committee held 22 Meetings, with
di tahun 2025, dengan agenda sebagai berikut. the following agenda.
Tanggal
Agenda
Date
Februari 2025
11 Proposal Kredit 11 Credit Proposals
February, 2025
April 2025
8 Proposal Kredit 8 Credit Proposals
April, 2025
Mei 2025
3 Proposal Kredit 3 Credit Proposals
May, 2025
Realisasi Program Kerja Tahun 2025 Realization of the 2025 Work Program
Sepanjang tahun 2025, Komite Kredit telah melaksanakan Throughout 2025, the Credit Committee has carried out its
tugas dan tanggung jawabnya secara efektif dan profesional, duties and responsibilities effectively and professionally, with
dengan rincian kegiatan sebagai berikut. detailed activities as follows.
1. Melakukan rapat Komite Kredit untuk memutuskan 1. Conducting Credit Committee’s meetings to decide on
persetujuan proposal kredit/seminar bisnis. approval of credit proposals/business seminar.
2. Melakukan persetujuan proposal kredit secara sirkulasi. 2. Approving credit proposals in circulation.
Program Kerja Tahun 2026 2026 Work Program
Program kerja Komite Kredit di tahun 2026, yakni: The 2026 Credit Committee work program, namely:
1. Melakukan rapat Komite Kredit untuk memutuskan 1. Holding Credit Committee meeting to decide on
persetujuan proposal kredit. the approval of credit proposal.
2. Melakukan persetujuan proposal kredit secara sirkulasi. 2. Approving credit proposals by circulation.
Komite Kebijakan Perkreditan Credit Policy Committee
Komite Kebijakan Perkreditan berperan dalam merumuskan, The Credit Policy Committee has a role in formulating, reviewing,
menelaah, dan memperbarui kebijakan serta pedoman and updating policy and credit guidelines to be in line with
perkreditan agar selaras dengan ketentuan regulator dan the regulatory provisions and the Bank’s business strategy.
strategi bisnis Bank. Selain itu, Komite memastikan penerapan Further, the Committee is ensuring the implementation
kebijakan kredit dilakukan secara konsisten guna mendukung of credit policy is carried out consistently to support
pengelolaan risiko dan menjaga kualitas portofolio pembiayaan the risk management and maintaining the quality of the Bank’s
Bank. financing portfolio.
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Tata Kelola Perusahaan
Corporate Governance
Pedoman Kerja Charter
Pelaksanaan tugas dan tanggung jawab Komite Kebijakan The Credit Policy Committee carries out its duties and
Perkreditan mengacu pada Peraturan Otoritas Jasa Keuangan responsibilities by referring to the Financial Services Authority
No. 42/POJK.03/2017 tentang Kewajiban Penyusunan Regulation No. 42/POJK.03/2017 on the Obligation to
dan Pelaksanaan Kebijakan Perkreditan atau Pembiayaan Formulate and Implement Credit or Bank Financing Policies for
Bank bagi Bank Umum. Selain itu, Komite Kebijakan Commercial Banks. Also, the Credit Policy Committee is guided
Perkreditan berpedoman pada Surat Keputusan Direksi by Board of Directors Decision No. SK/DIR/047/0725 dated
No. SK/DIR/047/0725 tanggal 10 Juli 2025 tentang Tata Kerja July 10, 2025 on Work Procedure and Membership of the Bank’s
dan Keanggotaan Komite Kebijakan Perkreditan Bank. Credit Policy Committee.
Komposisi Keanggotaan Membership Composition
Susunan anggota Komite Kebijakan Perkreditan ditetapkan The membership composition of Credit Policy Committee refers
melalui Surat Keputusan Direksi No. SK/DIR/047/0725 tanggal to Board of Directors Decision No. SK/DIR/047/0725 dated
10 Juli 2025 tentang Tata Kerja dan Keanggotaan Komite July 10, 2025 on Work Procedure and Membership of Credit
Kebijakan Perkreditan (KKP), dengan struktur keanggotaan Policy Committee (KKP), with the following membership
sebagai berikut. composition.
Ketua
Direktur Utama President Director
Chairperson
Wakil Ketua
Direktur Manajemen Risiko dan Kepatuhan Director of Risk Management and Compliance
Vice Chairperson
Sekretaris
Kepala Divisi Risk Management Head of Risk Management Division
Secretary
• Wakil Direktur Utama • Vice President Director
• Direktur Komersial Banking • Director of Commercial Banking
Anggota Tetap dengan
• Direktur Keuangan • Director of Finance
Hak Suara
• Direktur Bisnis Retail dan Jaringan • Director of Retail Business and Network
Permanent Members with • Group Head Credit • Group Head Credit
Voting Rights • Kepala Divisi Compliance & Anti-Money • Head of Compliance & Anti-Money Laundering
Laundering Division
Anggota Tetap Tanpa Hak Suara
Permanent Members without Kepala Divisi Audit Internal Head of Internal Audit Division
Voting Rights
• Kepala Divisi Commercial Banking 1 • Head of Commercial Banking 1 Division
• Kepala Divisi Commercial Banking 2 • Head of Commercial Banking 2 Division
• Kepala Divisi Credit Analyst 1 • Head of Credit Analyst 1 Division
• Kepala Divisi Credit Analyst 2 • Head of Credit Analyst 2 Division
• Kepala Divisi Transaction Banking • Head of Transaction Banking Division
• Kepala Satuan Kerja Micro Banking • Head of Micro Banking Work Unit
Anggota Tidak Tetap • Kepala Divisi Consumer Loans • Head of Consumer Loans Division
Non-Permanent Members • Kepala Divisi Digital Solution & Partnership • Head of Digital Solution & Partnership Division
• Kepala Departemen Legal • Head of Legal Department
• Kepala Satuan Kerja Remedial & Special Asset • Head of Remedial & Special Asset Management
Management Work Unit
• Kepala Divisi Credit Control Monitoring & Credit • Head of Credit Control Monitoring & Credit
Operation Operation Division
• Undangan Lainnya jika diperlukan • Other Invitations if needed
Independensi Independency
Dalam menjalankan perannya, Komite Kebijakan Perkreditan In performing its role, the Credit Policy Committee is
menjunjung tinggi prinsip independensi guna menjaga upholding the independency principle to maintain integrity
integritas dan objektivitas dalam setiap proses pengambilan and objectivity in every decision-making process. With this
keputusan. Dengan komitmen tersebut, Komite memastikan commitment, the Committee ensures every activity is carried
seluruh kegiatan dilaksanakan secara profesional, menjunjung out professionally, upholding the prudential principles, and free
prinsip kehati-hatian, serta bebas dari pengaruh maupun from any influence or interest of other party.
kepentingan pihak lain.
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Tugas dan Tanggung Jawab Duties and Responsibilities
Tugas dan tanggung jawab Komite Kebijakan Perkreditan Duties and responsibilities of the Credit Policy Committee is
diungkapkan sebagai berikut. disclosed as follows.
1. Menetapkan arah kebijakan perkreditan Bank yang selaras 1. To establish the direction of the Bank’s credit in alignment
dengan risk appetite Bank guna mendorong pertumbuhan with the risk appetite of the Bank to promote sound
kredit yang sehat, dengan tetap memperhatikan prinsip credit growth, while observing the prudential principles
kehati-hatian (prudential banking). (prudential banking).
2. Melakukan pengembangan usulan Kebijakan Perkreditan 2. To develop proposals for the Bank’s Credit Policy (KPB)
Bank (KPB) yang berlaku untuk semua segmentasi kredit applicable to all credit segments in line with the Company’s
sesuai dengan misi, visi dan rencana bisnis perseroan. mission, vision, and business plan.
3. Memantau serta melakukan evaluasi dalam penerapan 3. To monitor and conduct evaluations of the implementation
kebijakan perkreditan agar dapat dilaksanakan secara of the credit policy so that it can be carried out consistently
konsisten serta sesuai dengan regulasi dari Bank Indonesia and in compliance with the regulations of Bank Indonesia
dan Otoritas Jasa Keuangan. and the Financial Services Authority.
4. Memberikan saran serta langkah-langkah perbaikan atas 4. To provide recommendations and corrective measures
hasil pemantauan dan evaluasi kebijakan perkreditan yang based on the results of the monitoring and evaluation of
telah dilaksanakan. the implemented credit policy.
5. Memastikan dilakukan kajian berkala KPB agar tetap dapat 5. To ensure that periodic reviews of the KPB are conducted
diimplementasikan dengan baik serta sesuai dengan so that it can continue to be properly implemented and
perkembangan dan kebutuhan bisnis dengan tetap remain aligned with business developments and needs,
memperhatikan prinsip prudential banking. while still observing the prudential banking principle.
6. Memastikan dipenuhinya prinsip-prinsip tata kelola 6. To ensure the fulfillment of good corporate governance
perusahaan (good corporate governance) di bidang principles in the area of credit policy for the benefit of
kebijakan kredit demi kepentingan Bank dan pemangku the Bank and its stakeholders.
kepentingan.
Rapat Meeting
Komite Kebijakan Perkreditan telah melaksanakan rapat The Credit Policy Committee has held 2 meetings in 2025,
sebanyak 2 kali di tahun 2025, dengan agenda sebagai berikut. with the following agenda.
Tanggal
Agenda
Date
• Reviu Kebijakan Perkreditan: • Credit Policy Review:
- Segmentasi Kredit Internal Bank INA; - Bank INA’s Internal Credit Segmentation;
18 November 2025 - Penetapan Collateral Coverage Ratio untuk Segmen - Determination of Collateral Coverage Ratio for
November 18, 2025 Korporasi; serta Corporate Segment; and
• Implementasi Credit Risk Rating untuk Segmen Komersial • Implementation of Credit Risk Rating for Commercial and
dan Korporasi. Corporate Segments.
• Tindak Lanjut Pembahasan Matriks Segmentasi Kredit • Follow-up on Bank INA’s Internal Credit Segmentation
3 Desember 2025 Internal Bank INA; serta Matrix Discussion; and
December 3, 2025 • Pembahasan Lebih Lanjut mengenai Penetapan Collateral • Further discussion on the Determination of Collateral
Coverage Ratio untuk Segmen Korporasi. Coverage Ratio for Corporate Segment
Realisasi Program Kerja Tahun 2025 Realization of the 2025 Work Program
Sepanjang tahun 2025, Komite Kebijakan Perkreditan telah Throughout 2025, the Credit Policy Committee has carried out
melaksanakan tugas dan tanggung jawabnya secara efektif dan its duties and responsibilities effectively and professionally,
profesional, dengan rincian kegiatan sebagai berikut. with detailed activities as follows.
1. Melakukan tinjauan dan revisi terhadap Kebijakan 1. Conducting review and revision of Bank Credit Policy (KPB)
Perkreditan Bank (KPB) dan kebijakan-kebijakan utama di and other key policies in other credit sectors, including
bidang perkreditan lainnya, di antaranya Kebijakan Batas the Limit of Authority to Decide on Credit (BWMK)
Wewenang Memutus Kredit (BWMK) Kebijakan Penanganan Policy, the Non-Performing Loans Handling Policy, and
Kredit Bermasalah, dan Kebijakan Pembentukan Cadangan the Allowance for Impairment Losses (CKPN) Policy.
Kerugian Penurunan Nilai (CKPN).
2. Menerbitkan pedoman terkait perkreditan, antara lain 2. Issuing credit-related guidelines, including BINA Installment
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Tata Kelola Perusahaan
Corporate Governance
Pedoman Pinjaman Cicilan BINA, Pedoman Pinjaman Digital Loans Guideline, BINA Digital Loans Guideline, Settlement
BINA, Pinjaman Dana Settlement, Pedoman Monitoring Fund Loans, Credit Monitoring Guideline, Small and Medium
Kredit, Pedoman Kredit Usaha Rakyat (KUR), Pedoman Enterprise Credit (KUR) Guideline, Xtra Multi-purpose
Program Kredit Multi Guna Xtra, Pedoman Kerja sama dan Loans Guideline, Cooperation and Financing Disbursement
Penyaluran Pembiayaan Kepada Perusahaan Multifinance of Multifinance Companies and Rural Banks (BPR)
dan Bank Perkreditan Rakyat, Pedoman Penerapan Credit Guideline, Credit Risk Rating Implementation Guideline
Risk Rating untuk Segmen Komersial dan Korporasi, for Commercial and Corporate Segments, Demand Loan
Pedoman Fasilitas Demand Loan - Money Market Line, - Money Market Line Facilities Guideline, Consumer Loans
Pedoman Proses Kredit Consumer Loans, dan Pedoman Credit Process Guideline, and Commercial Banking Credit
Proses Kredit Komersial Banking. Process Guideline.
3. Menerbitkan Standar Operasional Prosedur (SOP), 3. Issuing Standard Operating Procedures (SOP), including
termasuk SOP Proses Kredit Consumer Loans dan SOP SOP for Consumer Loans Credit Process and SOP for
Proses Kredit Komersial Banking. Commercial Banking Credit Process.
4. Berkoordinasi dengan divisi-divisi pemilik dokumen 4. Coordinating with divisions as the owners of internal
ketentuan internal untuk melaksanakan sosialisasi atas regulations documents to disseminate published
ketentuan yang telah dipublikasikan, termasuk sosialisasi provisions, including dissemination of Credit Risk Rating
mengenai penggunaan Credit Risk Rating untuk segmen utilization for commercial and corporate segments,
komersial dan korporasi, sosialisasi ketentuan pelaksanaan dissemination of provisions of credit program for retail
kredit program segmen ritel, sosialisasi penerbitan bank segment, dissemination of bank guarantee issuance, and
garansi, dan sosialisasi perubahan batas wewenang dissemination of limit of authority to decide on credit.
memutus kredit.
Program Kerja Tahun 2026 2026 Work Program
Program kerja Komite Kebijakan Perkreditan di tahun 2026, The 2026 Credit Policy Committee work program, namely:
yakni:
1. Menyesuaikan dan menyempurnakan kebijakan, prosedur, 1. Adjusting and refining the credit policies, procedures, and
dan pedoman di bidang perkreditan guna mendukung guidelines to support the development of the business
perkembangan bisnis dengan tetap menerapkan prinsip while implementing the prudence principle.
kehati-hatian.
2. Melengkapi prosedur dan/atau pedoman yang disesuaikan 2. Completing the procedures and/or guidelines tailored to
dengan layanan atau produk. specific services or products.
3. Memastikan unit kerja terkait memahami kebijakan dan 3. Ensuring the relevant work units fully understand the credit
prosedur perkreditan secara menyeluruh. policies and procedures.
4. Meningkatkan kompetensi sumber daya manusia di Divisi 4. Improving the competencies of human resources in the
Risk Management, khususnya terkait kebijakan perkreditan, Risk Management Division, particularly in credit policy,
melalui edukasi internal maupun eksternal. through both internal and external training.
ALCO ALCO
Assets and Liability Committee (ALCO) berperan dalam Assets and Liability Committee (ALCO) has a role in managing
mengelola keseimbangan antara aset dan liabilitas Bank the balance of Bank’s assets and liabilities to maintain liquidity,
guna menjaga likuiditas, profitabilitas, serta stabilitas profitability, and stability of financial structure. This Committee
struktur keuangan. Komite ini juga bertanggung jawab dalam is also responsible to prepare management strategies for
menetapkan strategi pengelolaan risiko pasar, suku bunga, market risks, interest rates, and foreign currency, in accordance
dan valuta asing sesuai dengan kondisi ekonomi dan kebijakan with the economic conditions and internal policies of the Bank.
internal Bank.
Komposisi Keanggotaan Membership Composition
Keanggotaan ALCO ditetapkan berdasarkan Surat Keputusan ALCO membership is set based on Board of Directors Decision
Direksi No. SK/DIR/062/1221 tentang Susunan Keanggotaan No. SK/DIR/062/1221 on Membership Composition of
Asset and Liability Committee (ALCO), dengan susunan Asset and Liability Committee (ALCO), with the following
sebagai berikut. composition.
Laporan Tahunan 2025 Annual Report 325 PT Bank Ina Perdana Tbk
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Ketua
Direktur Utama President Director
Chairperson
Wakil Ketua I
Wakil Direktur Utama Vice President Director
Vice Chairperson I
Wakil Ketua II
Direktur Keuangan Director of Finance
Vice Chairperson II
Sekretaris
Kepala Divisi Treasury & Financial Institution Head of Treasury & Financial Institution Division
Secretary
• Direktur Utama • President Director
• Wakil Direktur Utama • Vice President Director
• Direktur Keuangan • Director of Finance
Anggota Tetap
• Direktur Manajemen Risiko dan Kepatuhan • Director of Risk Management and Compliance
Permanent Members • Direktur Bisnis Retail dan Jaringan • Director of Retail Business and Network
• Direktur Komersial Banking • Director of Commercial Banking
• Kepala Divisi Treasury & Financial Institution • Head of Treasury & Financial Institution
• Head of Risk Management Division • Head of Risk Management Division
Anggota Tidak Tetap • Liquidity and ALM Departemen Head • Liquidity and ALM Departemen Head
Non-Permanent Members • Accounting and Financial Management • Accounting and Financial Management
Departemen Head Departemen Head
Independensi Independency
Dalam menjalankan perannya, ALCO menjunjung tinggi In performing its role, ALCO is upholding the independency
prinsip independensi guna menjaga integritas dan objektivitas principle to maintain integrity and objectivity in every
dalam setiap proses pengambilan keputusan. Sejalan dengan decision-making process. With this commitment, ALCO
komitmen tersebut, ALCO memastikan seluruh kegiatan ensures every activity is carried out professionally and
dilaksanakan secara profesional dan berhati-hati, serta bebas prudently, as well as free from any influence or interest of other
dari pengaruh maupun kepentingan pihak lain yang dapat party that may impaired the objectivity.
memengaruhi objektivitas.
Tugas dan Tanggung Jawab Duties and Responsibilities
Tugas dan tanggung jawab ALCO diungkapkan sebagai berikut. ALCO’s duties and Responsibilities are disclosed as follows.
1. Memonitor pelaksanaan Asset and Liability Management 1. To monitor the Asset and Liability Management (ALMA).
(ALMA).
2. Memprediksi kondisi makroekonomi dan pengaruhnya 2. To predict macroeconomic conditions and their impact on
terhadap suku bunga untuk masa yang akan datang. interest rates in the future.
3. Mengidentifikasi dan mencari alternatif strategi untuk 3. To identify and seek alternative strategies to deal with
menghadapi perubahan kondisi yang dapat memengaruhi the changing conditions that may affect the Bank’s assets
aset dan kewajiban Bank. and liabilities.
4. Memonitor likuiditas Bank, risiko pasar, dan gapping 4. To monitor the Bank’s liquidity, market risk, and gapping
strategy. strategy.
5. Menentukan suku bunga acuan untuk funding, lending, dan 5. To determine the interest rate benchmark for funding,
suku bunga antar kantor. lending, and interoffice interest rates.
Rapat Meeting
Sepanjang tahun 2025, ALCO telah menyelenggarakan 11 kali Throughout 2025, ALCO held 11 meetings with an average
rapat dengan tingkat kehadiran anggota mencapai rata-rata member attendance of 90%, exceeded the required minimum
90%, melebihi batas minimum yang dipersyaratkan sebesar limit of 75%. All meeting agenda and meeting decisions have
75%. Seluruh agenda dan keputusan rapat didokumentasikan been fully documented in the Minutes of ALCO, complete with
secara lengkap dalam Notulen atau Risalah ALCO yang disertai the attendance list of participants.
dengan daftar hadir peserta.
Realisasi Program Kerja Tahun 2025 Realization of the 2025 Work Program
Sepanjang tahun 2025, ALCO telah melaksanakan tugas dan Throughout 2025, ALCO has carried out its duties and
tanggung jawabnya secara efektif dan profesional, dengan responsibilities effectively and professionally, with detailed
rincian kegiatan sebagai berikut. activities as follows.
1. Memelihara kebutuhan likuiditas sepanjang tahun 2025 1. To maintain liquidity requirements throughout 2025 for
untuk pemenuhan kebutuhan operasional Bank meliputi the fulfillment of the Bank’s operational needs, including,
di antaranya pembayaran dana jatuh tempo, kewajiban atas among others, payment of maturing funds, obligations
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Tata Kelola Perusahaan
Corporate Governance
pemberian kredit, kewajiban operasional pembelian surat arising from credit disbursement, operational obligations
berharga, dan lain-lain. for the purchase of securities, and others.
2. Melakukan analisa dan mengambil keputusan untuk 2. To conduct analyses and make decisions for
optimalisasi pengelolaan Balance Sheet guna mencapai the optimization of Balance Sheet management in order to
target kesehatan dan pendapatan Bank. achieve the Bank’s soundness and income targets.
3. Melakukan analisa dan menetapkan pricing suku bunga 3. To conduct analyses and determine the pricing of funding
funding dan lending sesuai dengan kondisi market sesuai and lending interest rates in accordance with market
dengan perkembangan kebijakan suku bunga acuan Bank conditions and developments in the Central Bank’s
Sentral. benchmark interest rate policy.
4. Menjaga pertumbuhan bisnis Bank, yaitu dana pihak ketiga, 4. To maintain the Bank’s business growth, namely third-party
kredit, pendapatan, dan total aset sesuai dengan target funds, loans, income, and total assets, in accordance with
yang ditetapkan pada RBB Bank. the targets set out in the Bank’s RBB.
5. Memenuhi rasio-rasio likuiditas Giro Wajib Minimum 5. Meet the liquidity ratios of Statutory Reserves (GWM),
(GWM), Penyangga Likuiditas Makroprudential (PLM), Macroprudential Liquidity Buffer (PLM), Macroprudential
Rasio Intermediasi Makroprudential (RIM), Aset Likuid Intermediation Ratio (RIM), Liquid Assets to Third Party
terhadap Dana Pihak Ketiga (AL/DPK), Aset Likuid terhadap Funds (AL/DPK), Liquid Assets to Non-Core Deposits
Non-Core Deposit (AL/NCD), Liquidity Coverage Ratio (AL/NCD), Liquidity Coverage Ratio (LCR), Net Stable
(LCR), Net Stable Funding Ratio (NSFR), dan memenuhi Funding Ratio (NSFR), and fulfilled the provisions of
ketentuan Rasio Pembiayaan Inklusif Makroprudential Macroprudential Inclusive Financing Ratio (RPIM)/
(RPIM)/Kebijakan Insentif Likuiditas Makroprudensial. Macroprudential Liquidity Incentive Policy.
Program Kerja Tahun 2026 2026 Work Program
Program kerja ALCO di tahun 2026, yakni: ALCO work program in 2026, is as follows:
1. Melakukan optimisasi pengelolaan aset dan liabilitas Bank 1. To optimize the management of the Bank’s assets and
dalam kerangka kerja manajemen risiko yang prudent serta liabilities within a prudent risk management framework and
memastikan kepatuhan terhadap peraturan yang berlaku; to ensure compliance with the prevailing regulations;
2. Menetapkan dan mengevaluasi kebijakan dan strategi yang 2. To determine and evaluate policies and strategies related
berkaitan dengan kondisi pasar keuangan, pengelolaan to financial market conditions, liquidity risk management,
risiko likuiditas, risiko pasar, pendanaan, portofolio market risk, funding, investment portfolio, capital
investasi, kecukupan modal, dampak perubahan regulasi adequacy, the impact of regulatory changes on the Bank
terhadap Bank dari seluruh segmen bisnis dan lainnya yang across all business segments, and other matters affecting
berdampak kepada aset dan liabilitas Bank; the Bank’s assets and liabilities;
3. Mengevaluasi dan menetapkan arahan dan rekomendasi 3. To evaluate and determine directions and recommendations
terhadap kebijakan yang berkaitan dengan strategi harga for policies related to pricing strategies that affect
(pricing policy) yang berdampak pada struktur aset dan the asset and liability structure; and
liabilitas; serta
4. Menjalankan fungsinya sesuai dengan ALCO Charter. 4. To carry out its functions in accordance with the ALCO
Charter.
Komite Pengarah Teknologi Informasi Information Technology Steering
Committee
Komite Pengarah Teknologi Informasi bertugas memastikan The Information Technology Steering Committee is tasked
bahwa strategi dan pengelolaan teknologi informasi sejalan to ensure that the strategy and management of information
dengan arah bisnis serta mendukung efektivitas operasional technology is in line with the business direction and support
Bank. Komite ini juga berperan dalam mengevaluasi kebijakan, the effectiveness of Bank’s operations. This committee also has
investasi, dan risiko terkait teknologi informasi untuk menjamin a role in evaluating the policy, investment, and risks related to
keamanan, keandalan, dan keberlanjutan sistem perbankan. information technology to guarantee security, reliability, and
sustainability of the banking system.
Komposisi Keanggotaan Membership Composition
Keanggotaan Komite Pengarah Teknologi Informasi ditetapkan Membership composition of the Information Technology
berdasarkan Surat Keputusan Direksi No. SK/DIR/066/1124 Steering Committee is based on Board of Directors Decree
tentang Tata Kerja dan Keanggotaan Komite Pengarah No. SK/DIR/066/1124 on Work Procedures and Membership of
Teknologi Informasi, dengan susunan sebagai berikut. the Information Technology Steering Committee, with
composition as follows.
Laporan Tahunan 2025 Annual Report 327 PT Bank Ina Perdana Tbk
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Ketua
Wakil Direktur Utama Vice President Director
Chairperson
Sekretaris Head of Technology Operation & Control Unit
Kepala Divisi Technology Operation & Control Unit
Secretary Division
• Direktur Utama • President Director
• Direktur Manajemen Risiko dan Kepatuhan • Director of Risk Management and Compliance
• Direktur Bisnis Retail dan Jaringan • Director of Retail Business and Network
• Direktur Keuangan • Director of Finance
• Direktur Komersial Banking • Director of Commercial Banking
• Kepala Divisi Digital Technology • Head of Digital Technology Division
• Kepala Divisi Branch & Commercial Banking • Head of Branch & Commercial Banking
Technology Technology Division
• Kepala Divisi Risk Management • Head of Risk Management Division
Anggota Tetap
• Kepala Divisi Digital Governance • Head of Digital Governance Division
Permanent Members • Kepala Divisi Komersial Banking • Head of Commercial Banking Division
• Kepala Divisi Network & Branch Development • Head of Network & Branch Development
Division
• Kepala Divisi Branch Operation & Control Unit • Head of Branch Operation & Control Unit
Division
• Kepala Divisi Digital Solution & Partnership • Head of Digital Solutions & Partnership Division
• Kepala Divisi Digital Operation • Head of Digital Operation Division
• Kepala Satuan Kerja Akuntansi & Perencanaan • Head of Accounting & Financial Planning Work
Keuangan Unit
Independensi Independency
Dalam menjalankan perannya, Komite Pengarah Teknologi In performing its role, the Information Technology Steering
Informasi menjunjung tinggi prinsip independensi guna menjaga Committee is upholding the independency principle to
integritas dan objektivitas dalam setiap proses pengambilan maintain integrity and objectivity in every decision-making
keputusan. Dengan komitmen tersebut, Komite memastikan process. With this commitment, the Committee ensures every
seluruh kegiatan dilaksanakan secara profesional dan berhati- activity is carried out professionally and prudently, as well as
hati, serta bebas dari pengaruh maupun kepentingan pihak lain free from any influence or interest of other party that may
yang dapat memengaruhi objektivitas. impaired the objectivity.
Tugas dan Tanggung Jawab Duties and Responsibilities
Tugas dan tanggung jawab Komite Pengarah Teknologi Duties and responsibilities of Information Technology Steering
Informasi diungkapkan sebagai berikut. Committee is disclosed as follows.
1. Membantu Direksi dalam menyusun kebijakan dan prosedur 1. To assist the Board of Directors in formulating policies and
terkait penyelenggaraan teknologi informasi yang memadai. procedures related to adequate information technology
implementation.
2. Memberikan rekomendasi kepada Direksi dalam melakukan 2. To provide recommendations to the Board of Directors in
review dan menyetujui proyek-proyek teknologi informasi reviewing and approving information technology projects
yang berdampak signifikan terhadap kegiatan operasional that have a significant impact on the Bank’s operational
Bank. activities.
3. Memantau pelaksanaan proyek-proyek teknologi informasi 3. To monitor the implementation of information technology
dan menganalisis kesesuaian dengan rencana proyek yang projects and analyze compliance with agreed project plans.
telah disepakati.
4. Menyelesaikan berbagai masalah yang berkaitan dengan 4. To resolve various problems related to the use of technology
penggunaan teknologi yang tidak dapat diselesaikan antara that cannot be resolved between the user work unit and
unit kerja pengguna dan unit kerja penyelenggara. the administrator work unit.
5. Melalui rapat rutin, melakukan evaluasi terhadap 5. Through regular meetings, to evaluate the use of technology
penggunaan teknologi dan melakukan penyesuaian yang and make necessary adjustments in accordance with
dibutuhkan sesuai dengan adanya tanggapan dari Otoritas the response from the Financial Services Authority.
Jasa Keuangan.
Rapat Meeting
Komite Pengarah Teknologi Informasi telah melaksanakan rapat The Information Technology Steering Committee held
sebanyak 4 kali di tahun 2025, dengan agenda sebagai berikut. 4 meetings in 2025, with the following agenda.
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Tata Kelola Perusahaan
Corporate Governance
Tanggal
Agenda
Date
24 Maret 2025 • Progress Update RPTI 2024; • Progress Update RPTI 2024;
March 24, 2025 • RPTI 2024 - Budget vs Realisasi; • RPTI 2024 - Budget vs Realization;
• Progress Update RPTI 2025; • Progress Update RPTI 2025;
• Laporan IT Operation & Security; dan • IT Operation & Security Report; and
• Program Kerja Q2 2025. • Work Program Q2 2025.
28 Juli 2025 • Progress Update RPTI 2025; • Progress Update RPTI 2025;
July 28, 2025 • Laporan IT Operation & Security; dan • IT Operation & Security Report; and
• Program Kerja Q3 2025. • Work Program Q3 2025.
2 Oktober 2025 • Progress Update RPTI 2025; • Progress Update RPTI 2025;
October 2, 2025 • Laporan IT Operation & Security; dan • IT Operation & Security Report; and
• Program Kerja Q4 2025. • Work Program Q4 2025.
26 November 2025 • Rencana RPTI 2026; dan • RPTI Plan 2026; and
November 26, 2025 • Laporan IT Operation & Security. • IT Operation & Security Report.
Realisasi Program Kerja Tahun 2025 Realization of the 2025 Work Program
Sepanjang tahun 2025, Komite Pengarah Teknologi Informasi Throughout 2025, Information Technology Steering Committee
telah melaksanakan tugas dan tanggung jawabnya secara has carried out its duties and responsibilities effectively and
efektif dan profesional, dengan rincian kegiatan sebagai berikut. professionally, with detailed activities as follows
1. Melakukan pengkinian Rencana Strategis TI. 1. Updating IT Strategic Plan.
2. Memantau pelaksanaan proyek-proyek TI yang tercantum 2. Monitoring the implementation of IT projects listed in RPTI
pada RPTI 2025. 2025.
3. Memantau pelaksanaan operasional TI dan keamanan TI. 3. Monitoring the implementation of IT operations and IT
security.
4. Memantau budget vs realisasi. 4. Monitoring budget vs realization.
5. Menyusun RPTI 2026. 5. Developing RPTI 2026.
Program Kerja Tahun 2026 2026 Work Program
Program kerja Komite Pengarah Teknologi Informasi di tahun The 2026 Information Technology Steering Committee work
2026, yakni: program, namely:
1. Melakukan pengkinian Rencana Strategis Teknologi 1. Updating Information Technology Strategic Plan (RSTI)
Informasi (RSTI)
Memastikan RSTI tetap relevan dan selaras dengan arah Ensuring RSTI remains relevant and in line with the business
bisnis dan perkembangan teknologi terkini. directions and latest technological development.
2. Memantau pelaksanaan proyek-proyek TI yang tercantum 2. Monitoring the implementation of IT projects listed
pada RPTI 2026 in RPTI 2026
Memastikan proyek-proyek TI berjalan sesuai rencana, Ensuring IT projects running according to plans, budget,
anggaran, dan memberikan manfaat yang optimal. and providing optimum benefits.
3. Memantau pelaksanaan operasional dan keamanan TI 3. Monitoring the implementation of IT operations and
Memastikan operasional TI berjalan lancar, efisien, dan security
aman. Ensuring IT operations run smoothly, efficiently, and
securely.
4. Memantau budget vs realisasi 4. Monitoring budget vs realization
Memastikan anggaran TI digunakan secara efektif dan Ensuring the IT budget is used effectively and efficiently.
efisien.
5. Menyusun RPTI 2027 5. Developing RPTI 2027
Menyusun rencana program dan anggaran TI untuk tahun Developing the IT program and budget for 2027.
2027.
Laporan Tahunan 2025 Annual Report 329 PT Bank Ina Perdana Tbk
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Komite Produk Product Committee
Komite Produk berperan dalam menelaah, menyetujui, dan The Product Committee has a role in reviewing, approving,
memantau pengembangan serta peluncuran produk dan and monitoring the development and launching of
layanan Bank agar selaras dengan strategi bisnis dan ketentuan the Bank’s products and services to be in line with the business
regulator. Selain itu, Komite memastikan setiap produk yang strategy and regulatory provisions. In addition, the Committee
ditawarkan telah melalui proses evaluasi risiko, kepatuhan, serta ensures every product offered has passed the risk evaluation,
analisis manfaat bagi nasabah dan Bank. compliance, and benefit analysis processes for the customers
and the Bank.
Pedoman Kerja Charter
Pelaksanaan tugas dan tanggung Komite Produk mengacu The Product Committee carries out its duties and responsibilities
pada ketentuan yang ditetapkan oleh Otoritas Jasa Keuangan by referring to the provisions established by Financial Services
Republik Indonesia melalui Peraturan Otoritas Jasa Keuangan Authority through Financial Services Authority Regulation
No. 13/POJK.03/2021 tanggal 30 Juli 2021 tentang No. 13/POJK.03/2021 dated July 30, 2021, on
Penyelenggaraan Produk Bank Umum. the Implementation of Commercial Bank Products.
Komposisi Keanggotaan Membership Composition
Susunan anggota Komite Produk Informasi ditetapkan melalui Membership composition of Product Committee is
Surat Keputusan Direksi No. SK/DIR/053/0825 tentang Tata established through Board of Directors’ Decision Letter
Kerja dan Keanggotaan Komite Produk, dengan struktur No. SK/DIR/053/0825 regarding the Working Procedures and
keanggotaan sebagai berikut. Membership of the Product Committee, with the membership
structure as follows.
Ketua
Wakil Direktur Utama Vice President Director
Chairperson
Wakil Ketua
Direktur Manajemen Risiko dan Kepatuhan Director of Risk Management and Compliance
Vice Chairperson
Sekretaris/Anggota Tetap
Kepala Divisi Manajemen Risiko Head of Risk Management Division
Secretary/Permanent Member
• Direktur Utama • President Director
• Direktur Komersial Banking • Director of Commercial Banking
• Direktur Bisnis Retail dan Jaringan • Director of Retail Business and Network
• Direktur Keuangan • Director of Finance
• Kepala Divisi Operation Development • Head of Operation Development Division
• Kepala Divisi Branch & Commercial Banking • Head of Branch & Commercial Banking
Technology Technology Division
Anggota Tetap
• Kepala Divisi Digital Technology • Head of Digital Technology Division
Permanent Members • Kepala Divisi Compliance & Anti-Money • Head of Compliance & Anti-Money Laundering
Laundering Division
• Kepala Departemen Accounting & Financial • Head of Accounting & Financial Management
Management Department
• Kepala Divisi Branch Operation & Control Unit • Head of Branch Operation & Control Unit Division
• Kepala Satuan Kerja Digital Innovation & Data • Head of Digital Innovation & Data Management
Management Work Unit
• Kepala Divisi/Unit Kerja Pemilik Produk dan Unit • Heads of the Division/Work Unit as Product
Undangan Kerja lainnya yang terkait produk yang diusulkan Owner and other Work Units related to the
Invitation • Undangan Lainnya jika diperlukan proposed product
• Other Invitations if needed
Independensi Independency
Dalam menjalankan perannya, Komite Produk menjunjung In performing its role, the Product Committee is upholding
tinggi prinsip independensi guna menjaga integritas dan the independency principle to maintain integrity and objectivity
objektivitas dalam setiap proses pengambilan keputusan. in every decision-making process. With this commitment,
Dengan komitmen tersebut, Komite memastikan seluruh the Committee ensures every activity is carried out
kegiatan dilaksanakan secara profesional, menjunjung prinsip professionally by upholding prudential principle, as well as free
kehati-hatian, serta bebas dari pengaruh maupun kepentingan from any influence or interest of other party that may impaired
pihak lain. the objectivity.
PT Bank Ina Perdana Tbk 330 Laporan Tahunan 2025 Annual Report
Page 333
Tata Kelola Perusahaan
Corporate Governance
Tugas dan Tanggung Jawab Duties and Responsibilities
Tugas dan tanggung jawab Komite Produk Informasi Duties and responsibilities of the Product Committee is
diungkapkan sebagai berikut. disclosed as follows.
1. Menyusun dan mengevaluasi kebijakan, strategi, dan 1. To formulate and evaluate policies, strategies, and
pedoman pengembangan produk baru. guidelines for new product development.
2. Memberikan keputusan atas usulan peluncuran produk baru 2. To make decisions on proposals for the launch of new
atau pengembangan produk baru yang direkomendasikan products or the development of new products as
oleh Divisi/Unit Kerja pengusul yang selanjutnya dilaporkan recommended by the proposing Division/Work Unit,
pada Rencana Pengembangan Produk Baru (RPPB) dan which shall subsequently be reported in the New Product
Rencana Pengembangan Teknologi Informasi (RPTI), Development Plan (RPPB) and the Information Technology
apabila relevan, sebagai dasar penyusunan Rencana Bisnis Development Plan (RPTI), where relevant, as the basis for
Bank (RBB). preparing the Bank Business Plan (RBB).
3. Melakukan kajian terhadap produk yang dimiliki oleh Bank 3. Conducting periodic reviews of the Bank’s products.
secara periodik.
4. Melakukan perbaikan atau penyempurnaan pelaksanaan 4. Making improvements or refinements to implementation
pengembangan produk baru berdasarkan hasil evaluasi of new product development based on evaluation results
pelaksanaan pengembangan produk baru. of the implementation of new product development.
5. Menetapkan hal-hal yang terkait dengan pengembangan 5. Determining matters related to new product development
produk baru yang menyimpang dari prosedur normal. that deviate from normal procedures.
Rapat Meeting
Komite Produk telah melaksanakan rapat sebanyak 1 kali The Product Committee has held 1 meeting in 2025, with
di tahun 2025, dengan agenda sebagai berikut. the following agenda.
Tanggal
Agenda
Date
• Update Pencapaian Rencana Penyelenggaraan Produk • Update on the achievement of the 2025 Bank Product
3 November 2025 Bank (RPPB) 2025; dan Implementation Plan (RPPB); and
November 3, 2025 • Usulan Rencana Penyelenggaraan Produk Bank (RPPB) • Proposal for the 2026 Bank Product Implementation Plan
2026. (RPPB).
Realisasi Program Kerja Tahun 2025 Realization of Work Program in 2025
Sepanjang tahun 2025, Komite Produk telah melaksanakan Throughout 2025, the Product Committee has carried out its
tugas dan tanggung jawabnya secara efektif dan profesional, duties and responsibilities effectively and professionally, with
dengan rincian kegiatan sebagai berikut. detailed activities as follows.
1. Melakukan perbaikan pelaksanaan pengembangan produk 1. Improving the implementation of new product development
baru berdasarkan hasil evaluasi pelaksanaan pengembangan based on evaluation results of previous implementation of
produk baru. new product development.
2. Melakukan kajian terhadap produk yang dimiliki Bank. 2. Reviewing the Bank’s existing products.
3. Memberikan persetujuan atas usulan peluncuran produk 3. Giving approval on proposed new product launches for
baru untuk tahun 2025. 2025.
Program Kerja Tahun 2026 2026 Work Program
Program kerja Komite Produk di tahun 2026, yakni: The 2026 Product Committee Work Program, namely:
1. Melakukan monitoring terhadap pengembangan produk 1. To monitor the development of new products that were
baru yang telah dilakukan pada tahun sebelumnya. carried out in the previous year.
2. Melakukan kajian rutin terhadap produk yang dimiliki Bank 2. To conduct regular reviews of the Bank’s existing products
saat ini untuk menjaga daya saing. in order to maintain competitiveness.
3. Memberikan persetujuan atas usulan peluncuran produk 3. To grant approval for proposals to launch new products
baru yang ditargetkan untuk tahun berjalan (2026) atau targeted for the current year (2026) or the following year.
tahun berikutnya.
Laporan Tahunan 2025 Annual Report 331 PT Bank Ina Perdana Tbk
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Sekretaris Perusahaan
Corporate Secretary
Sekretaris Perusahaan berperan mendukung Direksi dalam The Corporate Secretary has a role to support the Board of
memastikan keterbukaan informasi, kepatuhan terhadap Directors in ensuring information transparency, regulatory
peraturan, serta terjalinnya komunikasi yang efektif antara Bank compliance, and effective communication between the Bank,
dengan Pemegang Saham dan pemangku kepentingan lainnya. its Shareholders, and other stakeholders.
Pedoman Kerja Charter
Pelaksanaan tugas dan tanggung jawab Sekretaris Perusahaan The Corporate Secretary carries out his duties and
dilaksanakan sesuai dengan Peraturan Otoritas Jasa Keuangan responsibilities in accordance with Financial Services Authority
No. 35/POJK.04/2014 tanggal 8 Desember 2014 tentang Regulation No. 35/POJK.04/2014 dated December 8, 2014 on
Sekretaris Perusahaan Emiten atau Perusahaan Publik, serta the Corporate Secretary of Issuers or Public Companies, as well
berpedoman pada Standar Operasional Prosedur Pedoman as Standard Operating Procedures of the Corporate Secretary
Corporate Secretary No. 158 tanggal 6 Oktober 2023. Guidelines No. 158 dated October 6, 2023.
Profil Sekretaris Perusahaan Corporate Secretary’s Profile
Pada tahun 2025, terjadi perubahan pejabat Sekretaris In 2025, there was a change to the Corporate Secretary
Perusahaan Bank INA. Berdasarkan Surat Keputusan Direksi of Bank INA. Based on Board of Directors Decision
No. SK/DIR/083/1025 tentang Penunjukan Sekretaris No. SK/DIR/083/1025 on Appointment of Corporate Secretary,
Perusahaan, efektif per 10 Oktober 2025, jabatan Sekretaris effective on October 10, 2025, Mr. Adhiputra Tanoyo will be
Perusahaan dijabat oleh Bapak Adhiputra Tanoyo. Informasi serving as the Corporate Secretary. Full information regarding
lengkap mengenai profil beliau diungkapkan dalam Bab Profil his profile has been disclosed in the Company Profile chapter
Perusahaan pada Laporan Tahunan ini. in this Annual Report.
Kedudukan Sekretaris Perusahaan Corporate Secretary’s Position
Sekretaris Perusahaan berada di bawah koordinasi Direktur The Corporate Secretary of is under the coordination of
Manajemen Risiko dan Kepatuhan sesuai dengan Struktur Director of Risk Management and Compliance, pursuant to
Organisasi Bank No. SK/DIR/067/0925. Sekretaris Perusahaan the Bank’s Organizational Structure No. SK/DIR/067/0925.
melaporkan secara langsung pelaksanaan tugas dan tanggung The Corporate Secretary directly reports the implementation of
jawabnya kepada Direktur Manajemen Risiko dan Kepatuhan. his duties and responsibilities to Director of Risk Management
and Compliance.
Tugas dan Tanggung Jawab Duties and Responsibilities
Tugas dan tanggung jawab Sekretaris Perusahaan diungkapkan The duties and responsibilities of Corporate Secretary is
sebagai berikut. disclosed as follows.
1. Mengelola pendokumentasian kebijakan, prosedur, surat 1. Managing the documentation of policies, procedures,
keputusan Dewan Komisaris dan Direksi, daftar Pemegang decisions of the Board of Commissioners and Board of
Saham, risalah rapat Dewan Komisaris dan Direksi, serta Directors, list of Shareholders, minutes of meetings of
RUPS Tahunan dan RUPS Luar Biasa. the Board of Commissioners and Board of Directors, as well
as the Annual GMS and Extraordinary GMS.
2. Bekerja sama dengan Satuan Kerja Kepatuhan untuk 2. Cooperating with the Compliance Work Unit to ensure that
meyakini bahwa kebijakan dan prosedur Bank telah sesuai the Bank’s policies and procedures are in accordance with
dengan peraturan perundang-undangan yang berlaku. the applicable laws and regulations.
PT Bank Ina Perdana Tbk 332 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
3. Bekerja sama dengan bagian Corporate Legal untuk 3. Cooperating with Corporate Legal department to inform
menginformasikan Direksi terkait peraturan perundang- the Board of Directors regarding the latest laws and
undangan terkini. regulations.
4. Mendukung Dewan Komisaris dan Direksi dalam hal 4. Supporting the Board of Commissioners and Board of
pelaksanaan rapat dan rapat gabungan, pendistribusian Directors in terms of holding meetings and joint meetings,
undangan, dan risalah rapat. distributing invitations and minutes of meetings.
5. Memberikan bantuan ringkasan Laporan Dewan Komisaris 5. Providing assistance in summarizing the Reports of
dan Direksi. the Board of Commissioners and Board of Directors.
6. Memastikan bahwa Pemegang Saham telah mendapatkan 6. Ensuring that Shareholders obtained their rights, among
hak-haknya, antara lain dalam hal RUPS Tahunan dan RUPS others, in the Annual GMS and Extraordinary GMS, and
Luar Biasa, serta pencatatan transaksi/perpindahan saham. the recording of share transactions/transfers.
7. Melaksanakan keterbukaan informasi sesuai dengan 7. Conducting information disclosure in accordance with
ketentuan peraturan dan perundang-undangan. the provisions of laws and regulations.
Pelaksanaan Tugas Implementation of Duties
Pelaksanaan tugas dan tanggung jawab Sekretaris Perusahaan In 2025, the Corporate Secretary has carried out his duties and
di tahun 2025, yakni: responsibilities, namely:
1. Mengikuti perkembangan pasar modal, khususnya 1. Following capital market development, especially
peraturan-peraturan yang berlaku di bidang pasar modal. regulations applicable in capital market.
2. Membuat dan menyampaikan laporan, meliputi: 2. Preparing and submitting reports, including:
a. Laporan Internal: a. Internal Report:
1) Laporan Bulanan, berupa memo internal komposisi 1) Monthly Report, in the form of internal memo on
Pemegang Saham; serta Shareholders’ composition; and
2) Laporan Tahunan, berupa Laporan Tahunan 2) Annual Report, in the form of Corporate Secretary
Departemen Corporate Secretary; Department Annual Report;
b. Laporan Eksternal: b. External Report:
1) Laporan Registrasi Pemegang Saham sebanyak 1) Shareholder Registration Report 12 times,
12 kali yang dipublikasikan di situs web Bursa Efek published on Indonesia Stock Exchange website;
Indonesia;
2) Laporan Keterbukaan Informasi pada situs web 2) Information Disclosure Report on Indonesia Stock
Bursa Efek Indonesia sebanyak 3 kali; Exchange website 3 times;
3) Laporan Penjelasan atas Volatilitas Saham sebanyak 3) Explanatory Report on Stock Volatility, 3 times;
3 kali;
4) Mengadakan RUPS Tahunan pada tanggal 4) Holding the Annual GMS on June 5, 2025 and
5 Juni 2025 dan Paparan Publik pada tanggal Public Expose on April 8, 2024;
8 April 2024,
5) Laporan hasil RUPS sebanyak 1 kali ke Pelaporan 5) Reports on the result of the GMS, 1 time to
Elektronik (SPE) Bursa Efek Indonesia dan Otoritas the Electronic Reporting (SPE) of Indonesia Stock
Jasa Keuangan; serta Exchange and Financial Services Authority; and
6) Laporan Tahunan Buku 2024 sebanyak 1 kali. 6) 2024 Annual Report, 1 time.
3. Memberikan masukan kepada Direksi melalui 3. Providing input to the Board of Directors through holding:
penyelenggaraan:
a. Rapat Direksi sebanyak 39 kali; serta a. Board of Directors’ meeting 39 times; and
b. Rapat Gabungan Dewan Komisaris dan Direksi sebanyak b. 9 Joint Meetings of Board of Commissioners and
9 kali. Board of Directors.
Pengembangan Kompetensi Competency Development
Bank mendorong peningkatan kompetensi Sekretaris The Bank encourages continuous competency development
Perusahaan secara berkelanjutan untuk mendukung pelaksanaan of Corporate Secretary to support the implementation of his
tugas dan tanggung jawabnya. Informasi terkait pengembangan duties and responsibilities. Information related to Corporate
kompetensi Sekretaris Perusahaan diungkapkan dalam Bab Secretary’s competency development has been disclosed in
Profil Perusahaan pada bagian Pendidikan dan Pelatihan Organ the Company Profile Chapter, under the Education and Training
Tata Kelola Perusahaan. section of Corporate Governance Organs.
Laporan Tahunan 2025 Annual Report 333 PT Bank Ina Perdana Tbk
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Divisi Audit Internal
Internal Audit Division
Divisi Audit Internal berperan dalam memastikan kepatuhan dan The Internal Audit Division has a role in ensuring compliance and
efektivitas operasional Bank melalui pelaksanaan kegiatan audit effective operations of the Bank through the implementation
dan konsultasi, termasuk identifikasi risiko serta pemberian of audit and consultation activities, including risk identification
rekomendasi perbaikan. and provision of improvement recommendation.
Pedoman Kerja Charter
Dalam menjalankan fungsinya, Divisi Audit Internal In carrying out its function, the Internal Audit Division
berpedoman pada Piagam Audit Internal yang ditetapkan pada is guided by the Internal Audit Charter, established on
13 Desember 2023 oleh Direktur Utama atas persetujuan December 13, 2023 by the President Director upon approval
Dewan Komisaris dan rekomendasi Komite Audit. Piagam ini from the Board of Commissioners and Audit Committee
dikomunikasikan kepada unit kerja terkait dan dievaluasi secara recommendation. This charter is communicated to relevant
periodik setiap 3 tahun untuk memastikan kesesuaian dengan work units and periodically evaluated every 3 year, to ensure
kebutuhan dan perkembangan usaha Bank. that it remains suitable for the needs and business development
of the Bank.
Profil Kepala Divisi Audit Internal Profile of Head of Internal Audit Division
Kepemimpinan Divisi Audit Internal berada di bawah The leadership of the Internal Audit Division is under
tanggung jawab Kepala Divisi Audit Internal yang diangkat the responsibility of the Head of the Internal Audit Division,
dan diberhentikan oleh Direktur Utama dengan persetujuan who is appointed and dismissed by the President Director
Dewan Komisaris berdasarkan rekomendasi Komite Audit. with the approval of the Board of Commissioners based on
Jabatan Kepala Divisi Audit Internal dijabat oleh Bapak the recommendation of the Audit Committee. The position of
Deden Wahyudi terhitung 1 Oktober 2025 berdasarkan Head of the Internal Audit Division has been held by Mr. Deden
Surat Keputusan Direksi No. SK/DIR/072/0925. Selanjutnya, Wahyudi effective October 1, 2025, pursuant to Board of
per 12 Januari 2026, jabatan tersebut dijabat oleh Bapak Usep Directors’ Decision Letter No. SK/DIR/072/0925. Subsequently,
Hanafiah Dahlan sebagai Pejabat Sementara (Pjs.) Kepala effective January 12, 2026, the position has been held by
Divisi Internal Audit berdasarkan Surat Keputusan Direksi Mr. Usep Hanafiah Dahlan as Acting (Pjs.) Head of the Internal
No. SK/DIR/002/0126. Profil serta pengalaman profesional Audit Division pursuant to Board of Directors’ Decision Letter
masing-masing diungkapkan pada bagian Profil Pejabat No. SK/DIR/002/0126. The profile and professional experience
Eksekutif dalam Bab Profil Perusahaan Laporan Tahunan ini. of each are disclosed in the Executive Officers Profile section
under the Company Profile Chapter of this Annual Report.
Jumlah Auditor Internal Number of Internal Auditors
Hingga akhir Desember 2025, jumlah auditor internal Bank INA As of end of December 2025, Bank INA has 13 internal auditors,
mencapai 13 orang, termasuk Kepala Divisi Audit Internal, yang including the Head of Internal Audit Division, who altogether
bersama-sama menjalankan fungsi audit untuk memastikan performing the audit function to ensure compliance and
kepatuhan dan efektivitas pengendalian internal. effectiveness of internal control.
Kualifikasi dan Sertifikasi Personel Personnel Qualification and Certification
Bank INA menunjukkan komitmen dalam meningkatkan Bank INA shows its commitment in improving
kompetensi dan profesionalisme Divisi Audit Internal melalui the competencies and professionalism of Internal Audit Division
berbagai program pengembangan kapasitas dan sertifikasi through various capacity development and certification
yang dilaksanakan sesuai dengan ketentuan peraturan program, carried out in line with provisions of applicable
PT Bank Ina Perdana Tbk 334 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
perundang-undangan yang berlaku, termasuk Peraturan Bank laws and regulation, including Bank Indonesia Regulation
Indonesia No. 12/7/PBI/2010 tentang Sertifikasi Manajemen No. 12/7/PBI/2010 on Risk Management Certification for
Risiko bagi Pengurus dan Pejabat Bank Umum. Sepanjang Management and Officers of Commercial Banks. Throughout
tahun 2025, seluruh auditor Divisi Audit Internal telah mengikuti 2025, all auditors of Internal Audit Division have participated in
program sertifikasi kompetensi, dengan rincian sebagai the competency certification program, with following details:
berikut: sebanyak 8 orang memiliki Sertifikasi Manajemen 8 people having Level 5 Risk Management Certification;
Risiko Jenjang 5; 4 orang memiliki Sertifikasi Manajemen 4 people having Level 4 Risk Management Certification; and
Risiko Jenjang 4; dan 1 orang masih dalam proses pemenuhan 1 person is still in the process of acquiring Risk Management
sertifikasi Manajemen Risiko. Selain sertifikasi manajemen certification. Other than risk management certification,
risiko, Bank juga memperkuat kompetensi teknis di bidang audit the Bank also strengthens technical competency of internal
internal melalui kepemilikan sertifikasi kompetensi profesi, audit through professional competency certification, where
dengan 1 orang memiliki Sertifikasi Kompetensi di bidang Audit 1 person has Audit Competency Certification (QIA), 1 person
(QIA), 1 Orang memiliki Sertifikasi Kompetensi bidang Audit has Audit Supervisor Level Competency Certification, and
Level Supervisor dan 4 orang memiliki Sertifikasi Kompetensi 4 people has Audit Auditor Level Competency Certification.
di bidang Audit Level Auditor.
Sejalan dengan penguatan kompetensi tersebut, Bank In line with the competency strengthening, the Bank also
menegakkan prinsip independensi dan etika kerja di lingkungan uphold the independency principle and work ethics in
Divisi Audit Internal. Seluruh personel Audit Internal Audit the Internal Audit Division. All Internal Audit Division
diwajibkan menjalankan tugas secara profesional, objektif, personnel are required to carry out their duties professionally,
dan bebas dari pengaruh pihak mana pun. Komitmen ini objectively, and free of influence from any party. This
tercermin dari tidak adanya hubungan keuangan maupun commitment is reflected from the absence of financial
hubungan kekerabatan hingga derajat kedua, baik secara or familial relationships up to the second degree, either
vertikal maupun horizontal, dengan Pemegang Saham, anggota vertically or horizontally, with the Shareholders, members of
Dewan Komisaris, Direksi, maupun auditor eksternal. the Board of Commissioners, Board of Directors, or the external
auditors.
Struktur dan Kedudukan Divisi Audit Structure and Position of Internal Audit
Internal Division
Divisi Audit Internal berada di bawah pengawasan dan The Internal Audit Division is under the direct
tanggung jawab langsung Direktur Utama, namun tetap supervision and responsibility of the President Director,
memiliki independensi untuk menjaga objektivitas dalam setiap but remains independent to maintain objectivity in
pelaksanaan audit. Hasil pelaksanaan tugas dan tanggung all audit. Results of implementation of duties and
jawab Divisi Audit Internal disampaikan kepada Direktur Utama responsibilities of Internal Audit Division is submitted to
dan selanjutnya dilaporkan kepada Dewan Komisaris, Komite the President Director and subsequently to the Board of
Audit, Direktur Kepatuhan, serta pihak terkait lainnya. Commissioners, Audit Committee, Compliance Director and
other related parties.
Tugas dan Tanggung Jawab Duties and Responsibilities
Tugas dan tanggung jawab Divisi Audit Internal diungkapkan Duties and responsibilities of Internal Audit Division is disclosed
sebagai berikut. as follows.
1. Membantu tugas Direktur Utama dan Dewan Komisaris 1. To assist the duties of the President Director and Board of
dalam melakukan pengawasan dengan cara menjabarkan Commissioners in carrying out supervision by elaborating
secara operasional baik perencanaan, pelaksanaan, ataupun on an operational basis of audit planning, implementation,
pemantauan audit. and monitoring.
2. Membuat analisis dan penilaian di bidang keuangan, 2. To analyze and assess finance, accounting, operations, and
akuntansi, operasional, dan kegiatan lainnya melalui audit. other activities through audits.
3. Mengidentifikasi segala kemungkinan untuk memperbaiki 3. To identify all possibilities to improve and increase
dan meningkatkan efisiensi penggunaan sumber daya dan the efficiency of the use of resources and funds.
dana.
4. Memberikan saran perbaikan dan informasi yang objektif 4. To provide suggestions for improvement and objective
tentang kegiatan yang diperiksa pada semua tingkatan information about the activities audited at all levels of
manajemen. management.
Laporan Tahunan 2025 Annual Report 335 PT Bank Ina Perdana Tbk
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Pelaksanaan Tugas Implementation of Duties
Tugas dan tanggung jawab yang dilaksanakan Divisi Audit Throughout 2025, the Internal Audit Division has carried out
Internal di tahun 2025 diungkapkan sebagai berikut. the following duties and responsibilities.
1. Pemeriksaan wajib (mandatory audit) berdasarkan 1. Mandatory audit based on applicable regulations, namely
ketentuan yang berlaku, yaitu LHPK (SKN-BI, BI-RTGS, LHPK (SKN-BI, BI-RTGS, BI-ETP, BI-SSSS, BI-FAST &
BI-ETP, BI-SSSS, BI-FAST & KPDHN), Sistem Layanan KPDHN), Financial Information Service System (SLIK),
Informasi Keuangan (SLIK), Single Customer View (SCV)/ Single Customer View (SCV)/Indonesia Deposit Insurance
Lembaga Penjamin Simpanan (LPS), dan Internal Capital Corporation (IDIC), and Internal Capital Adequacy
Adequacy Assessment Process (ICAAP). Assessment Process (ICAAP).
2. Pemeriksaan reguler terkait divisi/departemen sebanyak 7 2. Regular inspections related to divisions/departments
objek, kantor cabang (KC) sebanyak 6 kantor dan kantor amounted to 7 objects, 6 branch offices (KC) and 7 sub-
cabang pembantu (KCP) sebanyak 7 yang terbagi menjadi branch offices (KCP), divided into Jakarta area and outside
wilayah Jakarta dan Luar Jakarta. Jakarta area.
3. Pemeriksaan information technology (IT) terkait Security 3. Information technology (IT) examination related to Security
Audit (SKN-BI, BI-RTGS, BI-ETP, BI-SSSS & BI-FAST), Audit (SKN-BI, BI-RTGS, BI-ETP, BI-SSSS & BI-FAST), ISO/
Penerapan ISO/IEC 27001:2022, Keamanan Siber, Core IEC 27001: 2022 implementation, Cyber Security, Core
Banking System T24, digital banking, I-Gate (Middleware), Banking System T24, digital banking, I-Gate (middleware),
dan Kanal Sistem Pembayaran. and Payment System Channel.
4. Pemeriksaan khusus sebanyak 3 pemeriksaan, yang 4. Special inspections amounted to 3 inspections, all have
seluruhnya telah ditindaklanjuti. been followed-up.
Temuan dan Tindak Lanjut Findings and Follow-Up
Setiap tahun, Divisi Audit Internal melakukan evaluasi atas Annually, the Internal Audit Division evaluates all of the audit
seluruh temuan audit yang dihasilkan dari pelaksanaan audit findings generated from the internal audits. These evaluation
internal. Hasil evaluasi tersebut disusun dan disampaikan results are organized and submitted to the Board of Directors as
kepada Direksi sebagai dasar dalam penetapan tindak lanjut a basis to determine the required follow-ups. Throughout 2025,
yang diperlukan. Sepanjang tahun 2025, Divisi Audit Internal the Internal Audit Division has grouped the audit findings that
telah mengelompokkan temuan audit yang memerlukan tindak require follow up as outlined below.
lanjut sebagaimana diuraikan berikut.
Persentase
Jumlah Temuan
Status Percentage
Number of Findings
(%)
In Progress 33 3,64
Extend 4 0,44
Closed (Done) 870 95,92
Total 907 100,00
Penilaian Kinerja Performance Assessment
Secara rutin, Bank INA melaksanakan penilaian kinerja terhadap The Bank routinely assessed the performance of Internal Audit
Divisi Internal Audit guna menjamin bahwa seluruh pelaksanaan Division to ensure that all implementation of the internal audit
fungsi Audit Internal berjalan sesuai dengan pedoman kerja functions are in line with the applicable charter and professional
dan standar profesional yang berlaku. Penilaian dilakukan KPI standards. The assessment was carried out based on the KPI
yang telah ditetapkan di awal tahun buku, meliputi pencapaian established at the beginning of the fiscal year, which includes
sasaran audit, ketepatan dan relevansi hasil audit, tingkat achievement of audit objectives, accuracy and relevance of
kepuasan unit kerja atas layanan SKAI, efisiensi pelaksanaan audit results, level of satisfaction of the work unit with SKAI
audit, serta tingkat kepatuhan terhadap standar audit internal. services, efficiency of audit implementation, and level of
compliance with internal audit standards.
PT Bank Ina Perdana Tbk 336 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
Pengembangan Kompetensi Competency Development
Bank INA senantiasa meningkatkan pengembangan Bank INA continuously enhancing the competency
kompetensi Divisi Audit Internal melalui berbagai program development of Internal Audit Division through various
pelatihan, sertifikasi profesional, dan workshop yang berfokus training programs, professional certifications, and workshops
pada peningkatan kemampuan teknis serta pemahaman that focused on enhancing technical skills, as well as
terhadap regulasi perbankan terkini. Upaya ini dilakukan untuk the understanding to latest banking regulations. These efforts
memastikan seluruh auditor internal memiliki kompetensi are carried out to ensure that all internal auditors have high
yang tinggi, berintegritas, dan mampu menjalankan fungsi competence, integrity, and able to perform audit functions
audit secara efektif, independen, serta sesuai dengan standar effectively, independently, and in line with professional
profesional. Pengembangan kompetensi yang dilakukan standards. The competency development conducted
di sepanjang tahun 2025 diungkapkan sebagai berikut. throughout 2025 is listed below.
Tempat dan Waktu
Materi Pengembangan Penyelenggara
Pelaksanaan
Development Materials Organizer
Place and Time
Sertifikasi Manajemen Risiko Jenjang 4 Jakarta, 11 April 2025 Lembaga Sertifikasi Profesional Perbankan (LSPP)
Level 4 Risk Management Certification Jakarta, April 11, 2025 Banking Professional Certification Institute (LSPP)
Medan, 27 & 28 Agustus 2025
IIA Indonesia National Conference 2025 The Institute of Internal Auditors (IIA) Indonesia
Medan, August 27 & 28, 2025
Workshop Effective Report Writing for Internal Audit Jakarta, 26 & 27 November 2025 Yayasan Pendidikan Internal Auditor (YPIA)
Bank INA Jakarta, November 26 & 27, 2025 Internal Auditor Education Foundation (YPIA)
Sistem Pengendalian Internal
Internal Control System
Kerangka Umum Sistem Pengendalian General Internal Control System
Internal Framework
Bank menerapkan sistem pengendalian internal secara The Bank implements a comprehensive and integrated internal
menyeluruh dan terintegrasi sebagai bagian dari upaya menjaga control system as part of the efforts to maintain operational
integritas operasional, memastikan kepatuhan terhadap integrity, ensuring compliance with laws and regulations,
peraturan perundang-undangan, serta melindungi aset as well as safeguarding the Bank’s assets in a responsible
Bank secara bertanggung jawab. Sistem ini dirancang untuk manner. This system is designed to support an effective risk
mendukung pengelolaan risiko yang efektif, meningkatkan management, enhance operational efficiency, and encourage
efisiensi operasional, serta mendorong transparansi dalam transparency across all of the business processes to maintain
seluruh proses bisnis guna mempertahankan kepercayaan para the trust from its stakeholders.
pemangku kepentingan.
Penerapan Sistem Pengendalian Internal (SPI) Bank The implementation of the Bank’s Internal Control System
mengacu pada Surat Edaran Otoritas Jasa Keuangan (ICS) refers to Financial Services Authority Circular Letter
No. 35/SEOJK.03/2017 tentang Pedoman Sistem Pengendalian No. 35/SEOJK.03/2017 on Standard Guidelines of Internal
Internal bagi Bank Umum, dengan penyesuaian terhadap Control System for Commercial Banks, with adjustments
struktur organisasi, kompleksitas kegiatan usaha, serta dinamika made to the organizational structure, complexity of business
industri perbankan. SPI dilaksanakan secara konsisten pada activities, and the dynamics of banking industry. The ICS is
seluruh jenjang organisasi dan mencakup pengendalian atas consistently applied across all organizational levels, covering
kegiatan operasional, kepatuhan, serta pelaporan keuangan. control over operational activities, compliance, and financial
reporting.
Laporan Tahunan 2025 Annual Report 337 PT Bank Ina Perdana Tbk
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Pengendalian Internal atas Pelaporan Internal Control over Financial
Keuangan (Internal Control over Reporting (ICOFR)
Financial Reporting/ICOFR)
Selaras dengan Peraturan Otoritas Jasa Keuangan No. 15 In line with the Financial Services Authority Regulation
Tahun 2024 tentang Integritas Pelaporan Keuangan Bank, Bank No. 15 of 2024 on Integrity of Financial Reporting by Banks,
menerapkan pengendalian internal atas pelaporan keuangan the Bank has implemented Internal Control over Financial
(Internal Control over Financial Reporting/ICOFR) sebagai bagian Reporting (ICOFR) as an integral part of its internal control
yang tidak terpisahkan dari sistem pengendalian internal. ICOFR system. ICOFR is focused on controlling the processes for
difokuskan pada pengendalian proses penyusunan dan penyajian the preparation and presentation of financial statements
laporan keuangan agar disusun secara akurat, lengkap, tepat to ensure they are prepared accurately, completely, in
waktu, serta bebas dari kesalahan penyajian material. Penerapan timely manner, and free from material misstatement.
ICOFR bertujuan untuk memastikan keandalan laporan keuangan The implementation of ICOFR is aimed to ensure
sebagai dasar pengambilan keputusan manajemen, pemenuhan the reliability of financial statements as a basis for management
kewajiban kepada regulator, serta penyampaian informasi yang decision-making, fulfillment of obligations to the regulators, as
kredibel kepada para pemangku kepentingan. well as the delivery of credible information to stakeholders.
Bank INA mulai menerapkan ICOFR pada tahun 2025, yang Bank INA initiated the implementation of ICOFR in 2025,
didukung dengan pembentukan unit kerja khusus serta supported with the formation of a dedicated work unit and
penetapan pedoman dan kebijakan internal yang mengatur the establishment of internal guidelines and policies on internal
pengendalian internal dalam proses pelaporan keuangan. control in the financial reporting process. These policies are
Kebijakan tersebut tertuang antara lain dalam Pedoman stated, among others, in Guideline No. PED/AFM/027/02/0725
No. PED/AFM/027/02/0725 dan Kebijakan Internal and Internal Policy No. KEB/AFM/039/02/0725. Commercial
No. KEB/AFM/039/02/0725. Kredit Komersial akan menjadi Loans will be the initial focus of the Bank’s ICOFR
fokus awal implementasi ICOFR Bank di tahun 2025. implementation in 2025.
Kerangka Pengendalian Internal dan Implementation of Internal Control
Kesesuaian dengan COSO Systems and Conformity with COSO
Dalam merancang dan menerapkan SPI, termasuk ICOFR, In designing and implementing ICS, including ICOFR,
Bank mengadopsi kerangka kerja Internal Control - Integrated the Bank is adopting the Internal Control-Integrated Framework
Framework yang dikembangkan oleh Committee of Sponsoring developed by the Committee of Sponsoring Organizations of
Organizations of the Treadway Commission (COSO). Kerangka the Treadway Commission (COSO). The COSO framework
COSO digunakan sebagai acuan dalam memastikan bahwa is used as a reference in ensuring that the internal control is
pengendalian internal dirancang dan dioperasikan secara designed and operated effectively and in integrated manner
efektif serta terintegrasi di seluruh lini organisasi. across all lines of the organization.
Kerangka COSO terdiri atas 5 komponen utama, yaitu lingkungan COSO framework consists of 5 main components, namely control
pengendalian, penilaian risiko, aktivitas pengendalian, informasi environment, risk assessment, control activity, information and
dan komunikasi, serta pemantauan. Kelima komponen tersebut communication, as well as monitoring. These five components
diterapkan secara konsisten untuk mendukung pencapaian are implemented consistently to support the achievement
tujuan operasional, menjaga keandalan pelaporan keuangan, of operational objectives, maintaining reliability of financial
dan memastikan kepatuhan terhadap ketentuan yang berlaku. reporting and ensuring compliance with applicable provisions.
Uraian mengenai penerapan SPI Bank serta kesesuaiannya Description regarding the implementation of the Bank’s ICS, as
dengan kerangka COSO disajikan sebagai berikut. well as its conformity with COSO framework is presented below.
Komponen
Pengendalian Internal
Kesesuaian dengan COSO Conformity with COSO
Internal Control
Components
• Menunjukkan komitmen terhadap nilai integritas dan • Demonstrate commitment to the values of integrity
etika; and ethics;
Lingkungan
• Tanggung jawab pengawasan; • Supervisory responsibilities;
Pengendalian
• Menetapkan struktur, kewenangan, dan tanggung jawab; • Establish structure, authority, and responsibility;
Control Environment
• Komitmen terhadap kompetensi; serta • Commitment to competence; and
• Menegakkan akuntabilitas. • Uphold accountability.
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Tata Kelola Perusahaan
Corporate Governance
Komponen
Pengendalian Internal
Kesesuaian dengan COSO Conformity with COSO
Internal Control
Components
• Menentukan tujuan yang cocok; • Determine suitable goals;
• Mengidentifikasi dan menganalisis risiko; • Identify and analyze risks;
Penilaian Risiko
• Menilai risiko penipuan; serta • Assess fraud risk; and
Risk Assessment
• Mengidentifikasi dan menganalisis perubahan yang • Identify and analyze significant changes.
signifikan.
• Memilih dan mengembangkan aktivitas pengendalian; • Select and develop control activities;
Aktivitas Pengendalian • Memilih dan mengembangkan kontrol umum atas • Select and develop general control over technology;
Control Activity teknologi; serta and
• Menyebarkan melalui kebijakan dan prosedur. • Deploy through policies and procedures.
Informasi dan • Menggunakan informasi yang relevan; • Use relevant information;
Komunikasi • Berkomunikasi secara internal; serta • Communicate internally; and
Information and • Berkomunikasi secara eksternal. • Communicate externally.
Communication
• Melakukan evaluasi yang sedang berjalan dan/atau • Conduct ongoing and/or separate evaluations; and
Pemantauan
terpisah; serta
Monitoring
• Mengevaluasi dan mengomunikasikan kekurangan. • Evaluate and communicate deficiencies.
Struktur, Peran, dan Tanggung Jawab Structure, Roles, and Responsibilities in
dalam Penerapan ICOFR ICOFR Implementation
Penerapan dan pengawasan ICOFR dilakukan secara berlapis ICOFR implementation and supervision of are carried out
dengan mengacu pada prinsip three lines of defense, yang in layers by referring to the three lines of defense principle,
melibatkan berbagai fungsi dalam organisasi, sebagai berikut. involving various functions within the organization, as follows:
1. Direksi bertanggung jawab atas penerapan pengendalian 1. The Board of Directors is responsible for the implementation
internal dalam proses pelaporan keuangan serta of internal control in the financial reporting process and
menyampaikan laporan pengendalian internal kepada submission of internal control report to the Financial
Otoritas Jasa Keuangan. Services Authority.
2. Dewan Komisaris melaksanakan fungsi pengawasan atas 2. The Board of Commissioners carries out supervisory
penerapan kebijakan dan prosedur pengendalian internal function on the implementation of internal control policies
dalam proses pelaporan keuangan. in the financial reporting process.
3. Komite Audit melakukan pemantauan dan evaluasi atas 3. The Audit Committee carries out monitoring and evaluation
efektivitas pengendalian internal serta kesesuaian laporan of the effectiveness of internal controls and conformity of
keuangan dengan standar akuntansi dan ketentuan yang financial statements with applicable accounting standards
berlaku. and regulations.
4. Unit kerja khusus ICOFR bertindak sebagai pelaksana 4. The dedicated ICOFR work unit serves as the operational
operasional di lapangan, termasuk dalam identifikasi risiko, executor in the field, including in identifying risks, control
pengujian pengendalian, dan pelaksanaan remediasi. testing, and implementation of remediation.
Struktur pengendalian tersebut diperkuat dengan penerapan Control structure is strengthened by implementing the Bank’s
Kode Etik, Kebijakan Integritas, serta Budaya Kepatuhan yang Code of Conduct, Integrity Policy, and Compliance Culture,
disosialisasikan secara berkala kepada seluruh karyawan Bank. which are disseminated periodically to all Bank’s employees.
Penilaian Risiko atas Pelaporan Keuangan Risk Assessment of Financial Reporting
Dalam rangka memastikan keandalan laporan keuangan, Bank In ensuring the reliability of its financial statements, the Bank
secara sistematis melakukan identifikasi dan penilaian risiko systematically identifies and assesses the risk of material
salah saji material melalui mekanisme three lines of defense. misstatement using the three lines of defense mechanism.
Risiko pelaporan keuangan diidentifikasi oleh lini pertama dan Financial reporting risks are identified by the first and second
kedua, serta dilakukan pengawasan dan evaluasi independen lines, coupled with independent monitoring and evaluation
oleh lini ketiga. performed by the third line.
Penilaian risiko pelaporan keuangan dilakukan secara Financial reporting risk assessment is carried out periodically
periodik sesuai dengan roadmap ICOFR tahunan, dengan in accordance with annual ICOFR roadmap, by taking into
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mempertimbangkan risiko kesalahan akuntansi, potensi account the risk of accounting errors, potential fraud, as well as
kecurangan, serta perubahan signifikan dalam proses bisnis dan the significant changes in business processes and supporting
sistem pendukung. Mitigasi risiko dilakukan melalui penerapan systems. Risk mitigation is conducted through implementation
standar akuntansi yang berlaku, kepatuhan terhadap regulasi of prevailing accounting standards, compliance with internal
internal dan eksternal, serta penguatan pengendalian pada and external regulations, and the control strengthening over
proses-proses yang bersifat material. the material processes.
Aktivitas Pengendalian dalam Proses Control Activity in the Financial
Pelaporan Keuangan Reporting Process
Aktivitas pengendalian dalam proses pelaporan keuangan Control activity in the financial reporting process consists
mencakup pengendalian manual maupun otomatis yang of both manual and automated control designed to prevent
dirancang untuk mencegah dan mendeteksi kesalahan atau and detect any error or irregularities, including through
penyimpangan, antara lain melalui mekanisme maker-checker- maker–checker–approval mechanism, reconciliation, segregation
approval, rekonsiliasi, pemisahan fungsi (segregation of duties), of duties, access restrictions, and the use of user IDs and
pembatasan akses, serta penggunaan user ID dan password. passwords.
Dalam mendukung efektivitas pengendalian, Bank To support the effectiveness of internal control, the Bank
memanfaatkan sistem Core Banking System Temenos T24 utilizes the Core Banking System Temenos T24 as the primary
sebagai sistem utama dalam pengolahan transaksi dan system for transaction processing and financial statements
penyusunan laporan keuangan. Proses review laporan keuangan preparation. The financial statements are subject to a tiered
dilakukan secara berjenjang sebelum dipublikasikan. review process prior to publication.
Informasi, Komunikasi, dan Pemantauan Information, Communication, and
Monitoring
Pemantauan atas efektivitas SPI dan ICOFR dilakukan secara Monitoring of the effectiveness of ICS and ICOFR is conducted
periodik oleh Divisi Audit Internal, Direksi, dan Dewan Komisaris periodically by the Internal Audit Division, Board of Directors,
sesuai dengan peran dan tanggung jawab masing-masing. and Board of Commissioners in line with their respective
Evaluasi efektivitas ICOFR dilaksanakan secara tahunan dan roles and responsibilities. Evaluation of the effectiveness of
hasilnya dilaporkan kepada Direksi dan Dewan Komisaris ICOFR is conducted annually and the results are reported to
sebagai dasar pengambilan keputusan dan penyempurnaan the Board of Directors and Board of Commissioners as a basis for
pengendalian internal. decision-making and refinement of internal control.
Apabila ditemukan kelemahan pengendalian, Bank melakukan If control weaknesses are found, the Bank will carry out a root
analisis atas akar permasalahan, menetapkan rekomendasi cause analysis, establishing corrective recommendation to be
perbaikan yang dapat diimplementasikan oleh unit terkait, serta implemented by relevant units, and carry out following-up and
melakukan tindak lanjut dan pemantauan atas pelaksanaan monitoring of the remediation process on an ongoing basis.
remediasi tersebut secara berkelanjutan.
Pernyataan Dewan Komisaris dan Statement of the Board of Commissioners
Direksi atas Kecukupan Sistem and Board of Directors on the Adequacy
Pengendalian Internal of Internal Control System
Dewan Komisaris dan Direksi menilai bahwa penerapan sistem The Board of Commissioners and Board of Directors assessed
pengendalian internal, termasuk pengendalian internal atas the implementation of the internal control system, including
pelaporan keuangan, sepanjang tahun 2025 telah berjalan internal control over financial reporting, throughout 2025, as
secara memadai dan mendukung kelancaran kegiatan adequate and supported the smooth running of the Bank’s
operasional Bank, pengelolaan risiko, serta kepatuhan terhadap operational activities, risk management, and compliance with
ketentuan yang berlaku. applicable regulations.
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Tata Kelola Perusahaan
Corporate Governance
Manajemen berkomitmen untuk terus memperkuat dan The management is committed to constantly strengthening
menyempurnakan sistem pengendalian internal agar senantiasa and refining the internal control system, so that it remains in line
selaras dengan perkembangan bisnis, kompleksitas usaha, serta with the developments in business, business complexity, and
tujuan strategis Bank, guna menjaga integritas dan keandalan the Bank’s strategic objectives, to maintain integrity and
pelaporan keuangan secara berkelanjutan. reliability of the financial reporting on an ongoing basis.
Manajemen Risiko
Risk Management
Kerangka manajemen risiko dirancang untuk menghadapi The risk management framework is designed to face various
berbagai tantangan sekaligus mengoptimalkan peluang challenges, as well as optimizing opportunities in supporting
dalam mendukung pertumbuhan usaha yang berkelanjutan. a sustainable business growth. As an implementation of this
Sebagai implementasi dari kerangka tersebut, penerapan framework, the risk management implementation is carried out
manajemen risiko dilaksanakan secara menyeluruh, efektif, dan comprehensively, effectively, and responsibly through active
bertanggung jawab melalui pengawasan aktif seluruh organ monitoring of all governance organs, including the President
tata kelola, termasuk Direktur Utama dan Dewan Komisaris Director and Board of Commissioners through Risk Monitoring
melalui Komite Pemantau Risiko. Proses tersebut dijalankan Committee. This process is carried out collaboratively by Risk
secara kolaboratif oleh Komite Manajemen Risiko dan Divisi Management Committee and Risk Management Division,
Manajemen Risiko yang beroperasi secara independen dari unit operating independently of the business and operational units,
bisnis dan operasional, guna menjaga objektivitas dalam setiap to maintain objectivity in every decision-making.
pengambilan keputusan.
Struktur organisasi pengelola manajemen risiko Bank INA The organizational structure of Bank INA’s risk management is
diungkapkan sebagai berikut. disclosed as follows.
Direktur Utama
President Director
Komite Pemantau Risiko Komite Manajemen Risiko
Risk Monitoring Committee Risk Management Committee
Direktur Kepatuhan dan Manajemen Risiko
Director of Compliance and Risk Management
Kepala Divisi Risk Management
Head of Risk Manegement Division
Operational Risk,
Loan Policy &
Credit Risk Market Risk, Liquidity
Procedure
Risk, & Other Risk
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Divisi Risk Management Risk Management Division
Divisi Risk Management, sebagai second line of defense, Risk Management Division, as the second line of defense, has
berperan penting dalam menjaga stabilitas dan ketahanan an important role in maintaining the stability and reliability of
operasional Bank melalui pengelolaan risiko yang terstruktur dan the Bank’s operation through a structured and sustainable risk
berkesinambungan. Divisi ini berkolaborasi dengan seluruh unit management. This division is collaborating with all of the work
kerja, baik pada tingkat strategis maupun operasional, dalam units, both at the strategic and operational level, in carrying out
melaksanakan proses identifikasi, pengukuran, pemantauan, the identification, measurement, monitoring, and risk control
dan pengendalian risiko secara komprehensif. Divisi ini processes in a comprehensive manner. This Division collaborates
berkolaborasi dengan seluruh unit kerja, baik pada tingkat with all work units, both at the strategic and operational levels, in
strategis maupun operasional, dalam melaksanakan proses carrying out the processes of risk identification, measurement,
identifikasi, pengukuran, pemantauan, dan pengendalian risiko monitoring, and control comprehensively.
secara komprehensif.
Kepala Divisi Risk Management bertanggung jawab The Head of Risk Management Division is in charge to
mengoordinasikan pelaksanaan tugas divisi serta memastikan coordinate the implementation of divisional duties, as well
seluruh aktivitas manajemen risiko berjalan sesuai dengan as ensuring all of the risk management activities are running
kebijakan dan prosedur yang berlaku, serta melapor langsung in accordance with the applicable policies and procedure,
kepada Direktur Manajemen Risiko dan Kepatuhan. Informasi and reports directly to the Director of Risk Management and
lebih lanjut mengenai profil Kepala Divisi Risk Management Compliance. Further information on the profile of Head of Risk
disajikan dalam Bab Profil Perusahaan, sub-bab Profil Pejabat Management Division is presented in the Company Profile
Eksekutif, pada Laporan Tahunan ini. Chapter, sub-chapter Executive Officer Profiles, in this Annual
Report.
Tanggung Jawab dan Wewenang Divisi Responsibilities and Authorities of Risk
Risk Management Management Division
Tanggung jawab dan wewenang Divisi Risk Management Bank Responsibilities and authorities of Risk Management Division of
INA diungkapkan sebagai berikut. Bank INA is disclosed as follows.
1. Memberikan masukan kepada Direksi dalam penyusunan 1. Provide input to the Board of Directors in formulating risk
kebijakan, strategi, dan kerangka manajemen risiko. management policies, strategies, and frameworks.
2. Mengembangkan prosedur dan alat untuk identifikasi, 2. Develop procedures and tools to identify, measure,
pengukuran, pemantauan, dan pengendalian risiko. monitor, and control risk.
3. Mendesain dan menerapkan perangkat yang dibutuhkan 3. Design and implement the tools needed in
dalam penerapan manajemen risiko. the implementation of risk management.
4. Memantau implementasi kebijakan, strategi, dan kerangka 4. Monitor the implementation of risk management policies,
manajemen risiko yang direkomendasikan oleh Komite strategies, and frameworks recommended by the Risk
Manajemen Risiko dan yang telah disetujui oleh Direksi. Management Committee and those approved by the Board
of Directors.
5. Memantau posisi atau eksposur risiko secara keseluruhan, 5. Monitor overall risk position or exposure, as well as per
maupun per risiko termasuk pemantauan kepatuhan risk, including monitoring compliance with established risk
terhadap toleransi risiko dan limit yang ditetapkan. tolerances and limits.
6. Melakukan stress testing guna mengetahui dampak dari 6. Conduct stress testing to determine the impact of
implementasi kebijakan dan strategi manajemen risiko the implementation of risk management policies and
terhadap portofolio atau kinerja Bank secara keseluruhan. strategies on overall portfolio or performance of the Bank.
7. Mengkaji usulan aktivitas dan/atau aktivitas baru yang 7. Reviewing proposed new activities and/or activities
dikembangkan oleh suatu unit tertentu Bank yang developed by a particular unit of the Bank which is focused
difokuskan terutama pada aspek kemampuan Bank untuk primarily on aspects of the Bank’s ability to manage new
mengelola produk/aktivitas baru termasuk kelengkapan products/activities including the completeness of systems
sistem dan prosedur yang digunakan serta dampaknya and procedures used and their impact on overall Bank’s risk
terhadap eksposur risiko Bank secara keseluruhan. exposure.
8. Memberikan rekomendasi kepada satuan kerja bisnis 8. Provide recommendations to business work units
dan/atau kepada Komite Manajemen Risiko terkait and/or to the Risk Management Committee regarding
penerapan manajemen risiko antara lain mengenai besaran the implementation of risk management, including
atau maksimum eksposur risiko yang dapat dipelihara Bank. regarding the amount or maximum risk exposure that can
be maintained by the Bank.
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Tata Kelola Perusahaan
Corporate Governance
9. Mengevaluasi akurasi dan validitas data yang digunakan 9. Evaluating the accuracy and validity of the data used by
oleh Bank untuk mengukur risiko bagi Bank yang the Bank to measure risk for Banks using models for internal
menggunakan model untuk keperluan internal. purposes.
10. Menyusun dan menyampaikan laporan profil risiko 10. Prepare and submit risk profile reports to the President
kepada Direktur Utama, Direktur Kepatuhan, dan Komite Director, Compliance Director, and the Risk Management
Manajemen Risiko secara berkala atau paling sedikit secara Committee periodically or at least quarterly. Report
triwulanan. Frekuensi laporan harus ditingkatkan dalam hal frequency should be increased in case market conditions
kondisi pasar berubah dengan cepat. change rapidly.
11. Melaksanakan kaji ulang secara berkala dengan frekuensi 11. Carry out periodic reviews with a frequency adjusted to
yang disesuaikan kebutuhan Bank, untuk memastikan: the needs of the Bank, to ensure:
a. Kecukupan kerangka manajemen risiko; a. Adequacy of the risk management framework;
b. Keakuratan metodologi penilaian risiko; dan b. Accuracy of the risk assessment methodology; and
c. Kecukupan sistem informasi manajemen risiko. c. Adequacy of risk management information system.
Fokus dan Realisasi Program Kerja Focus and Realization of Risk
Manajemen Risiko Management Work Program
Fokus dan realisasi program kerja Divisi Risk Management Bank The focus and realization of work program from the Risk
INA tahun 2025 antara lain: Management Division in 2025 are as follows:
1. Menurunkan risiko kredit dan risiko operasional Bank antara 1. To reduce the Bank’s credit risk and operational risk, among
lain melalui perbaikan kebijakan, pedoman dan atau SOP. others through improvements to policies, guidelines, and/
or SOPs.
2. Mengembangkan metode-metode pengukuran risiko, 2. To develop risk measurement methods, among others by
antara lain dengan mengImplementasikan Risk Control implementing Risk Control Self-Assessment across all
Self- Assessment di seluruh cabang serta metode lainnya branches, as well as other methods related to the Bank’s
yang terkait dengan manajemen risiko Bank. risk management.
3. Perbaikan prosedur operasional yang bertujuan untuk 3. To improve operational procedures aimed at further
semakin meningkatkan control serta memperbaiki strengthening controls and addressing existing
kelemahan-kelemahan yang ada. weaknesses.
4. Meningkatkan budaya risk awareness melalui sosialisasi 4. To enhance the culture of risk awareness through
dan edukasi. socialization and education.
Pengembangan Kompetensi Divisi Risk Competency Development of Risk
Management Management Division
Dalam rangka memperkuat kapasitas dan kompetensi In strengthening the capacity and competency of human
sumber daya manusia Divisi Risk Management, Bank INA resources of the Risk Management Division, Bank INA
secara berkelanjutan menyelenggarakan berbagai program constantly organizing various competency development
pengembangan kompetensi, termasuk pelatihan internal, activities, including internal trainings, seminars, and workshops
seminar, dan workshop bersama lembaga pelatihan profesional. with professional training institutions. Details of the programs
Rincian program yang dilaksanakan sepanjang tahun 2025 carried out throughout 2025 is presented as follows.
disajikan sebagai berikut.
Tempat dan Waktu
Materi Pengembangan Penyelenggara
Pelaksanaan
Development Materials Organizer
Place and Time
Scope Project Modul Mutual Fund Training Jakarta, 6 Januari 2025
PT OBS Solusi Teknologi Indonesia
Scope of Project for the Mutual Fund Training Module Jakarta, January 6, 2025
Train the Trainer Aplikasi OSTS Reksa Dana Jakarta, 6 Mei 2025
PT OBS Solusi Teknologi Indonesia
Train the Trainer for the OSTS Mutual Fund Application Jakarta, May 6, 2025
Jakarta, 17 Mei 2025
Business Continuity Management and Business Impact Analysis Training Theresia Andita Liem
Jakarta, May 17, 2025
Jakarta, 22 Mei 2025
Operational Risk and Internal Control Systems Rintisan Management Gagas
Jakarta, May 22, 2025
Laporan Tahunan 2025 Annual Report 343 PT Bank Ina Perdana Tbk
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Tempat dan Waktu
Materi Pengembangan Penyelenggara
Pelaksanaan
Development Materials Organizer
Place and Time
Jakarta, 10 Juni 2025
Training GBG Predator System GBG Predator
Jakarta, June 10, 2025
Workshop Penyusunan Laporan Climate Risk Management and Scenario Jakarta, 11 Juni 2025 Suriyanto
Workshop on the Preparation of the Climate Risk Management and Jakarta, June 11, 2025
Scenario Report
Pelatihan Manajemen Risiko Non Sertifikasi Jakarta, 23 Juni 2025
PT Bank Ina Perdana Tbk
Non-Certification Risk Management Training Jakarta, June 23, 2025
Jakarta, 5 Agustus 2025
MDP Classroom Risk Management PT Bank Ina Perdana Tbk
Jakarta, August 5, 2025
Jakarta, 12 Agustus 2025
Training ISO IEC 27001 2022 Re Certification and Scope Extension CBQA Global Indonesia
Jakarta, August 12, 2025
Jakarta, 12 Agustus 2025
Navigating the Future Insight from a Senior Banker Djohan Emir Setijoso
Jakarta, August 12, 2025
Jakarta, 1-4 September 2025
Workshop Business Process Alignment PAC
Jakarta, September 1-4, 2025
Jakarta, 10 September 2025
Business Acumen Execution Excellence Future Workplace Leaders Suwardi Luis MBA
Jakarta, September 10, 2025
Table Top Exercise 2025 Jakarta, 13 Oktober 2025 Badan Siber dan Sandi Negara
(BSSN)
Jakarta, October 13, 2025 National Cyber and Crypto
Agency (BSSN)
Workshop Effective Report Writing Jakarta, 26-27 November 2025 Yayasan Pendidikan Internal
Auditor (YPIA)
Jakarta, November 26-27, 2025 Education Foundation for Internal
Audit (YPIA)
Taksonomi untuk Keuangan Berkelanjutan Indonesia Jakarta, 16-17 Desember 2025 Lembaga Pengembangan
Perbankan Indonesia (LPPI)
Taxonomy for Sustainable Finance in Indonesia Jakarta, December 16-17, 2025 Indonesian Banking Development
Institute (LPPI)
Sertifikasi Manajemen Risiko Risk Management Certification
Bank juga mendorong partisipasi pegawai dalam Ujian The Bank also encourages employee participation in
Sertifikasi Manajemen Risiko yang diselenggarakan oleh the Risk Management Certification Examination organized by
Lembaga Sertifikasi Profesi Perbankan (LSPP) dan Badan the Banking Professional Certification Institute (LSPP) and
Sertifikasi Manajemen Risiko (BSMR) sebagai wujud komitmen Risk Management Certification Board (BSMR) as a form of its
dalam meningkatkan kompetensi dan profesionalisme di bidang commitment in improving competency and professionalism
manajemen risiko. Sepanjang tahun 2025, personel Divisi Risk in risk management. Throughout 2025, the personnel of
Management Bank INA telah memperoleh berbagai sertifikasi Bank INA’s Risk Management Division have acquired various risk
manajemen risiko, sebagaimana disajikan pada tabel berikut. management certification, as presented in the following table.
Jumlah Karyawan
Level Sertifikasi Number of Certification Level
Employees
Sertifikasi Manajemen Risiko Jenjang 4 3 Level 4 Risk Management Certification
Sertifikasi Manajemen Risiko Jenjang 5 2 Level 5 Risk Management Certification
Sertifikasi Manajemen Risiko Jenjang 6 - Level 6 Risk Management Certification
Refreshment Sertifikasi Risiko Jenjang 4 2 Risk Certification Refreshment – Level 4
Refreshment Sertifikasi Risiko Jenjang 5 4 Risk Certification Refreshment – Level 5
Refreshment Sertifikasi Risiko Jenjang 6 1 Risk Certification Refreshment – Level 6
PT Bank Ina Perdana Tbk 344 Laporan Tahunan 2025 Annual Report
Page 347
Tata Kelola Perusahaan
Corporate Governance
Penilaian Tingkat Kesehatan Bank Bank Soundness Level Assessment
berdasarkan Penilaian Sendiri based on Bank Self-Assessment
(Self-Assessment Bank)
Pada tahun 2025, Bank INA melaksanakan self-assessment In 2025, Bank INA had a self-assessment on bank soundness
tingkat kesehatan bank dengan mengacu pada Peraturan level by referring to the Financial Services Authority Regulation
Otoritas Jasa Keuangan No. 17 Tahun 2023 serta Surat Edaran No. 17 of 2023 and Financial Services Authority Circular
Otoritas Jasa Keuangan No. 14/SEOJK.03/2025 mengenai Tata No. 14/SEOJK.03/2025 on Corporate Governance for
Kelola Perusahaan bagi Bank Umum. Berdasarkan hasil penilaian Commercial Banks. Based on the assessment, Bank INA
tersebut, Bank INA memperoleh peringkat komposit 2 (Low to received a composite rating of 2 (Low to Moderate), reflecting
Moderate), yang mencerminkan kondisi kesehatan bank yang the bank soundness level at good category and effectively
berada pada kategori baik dan terkelola dengan efektif. managed.
Tool dan Metodologi Manajemen Risiko Risk Management Tools and
Methodologies
Dalam pelaksanaan manajemen risiko, Bank INA menggunakan In the implementation of risk management, Bank INA is using
berbagai alat (tools) dan metode untuk mengidentifikasi, various tools and methods to identify, analyze, as well as
menilai, serta mengendalikan risiko yang timbul dalam controlling any occurring risks internally. Throughout 2025,
lingkungan internal. Sepanjang tahun 2025, tools dan metode the risk management tools and methods implemented by
manajemen risiko yang diterapkan oleh Bank disajikan sebagai the Bank is presented as follows.
berikut.
1. Loss Event Databased (LED), merupakan databased 1. Loss Event Database (LED), is an operational loss
kerugian operasional yang dapat digunakan sebagai sarana database that can be used as a learning tool for events
pembelajaran kejadian yang berpotensi maupun yang that have the potential or have resulted in losses
telah mengakibatkan kerugian sehingga di masa yang akan so that in the future the Bank can take necessary
datang Bank dapat melakukan langkah-langkah mitigasi mitigation steps. In addition, LED is also used as
yang diperlukan. Selain itu, LED juga digunakan sebagai a means of calculating operational loss provisioning by
sarana perhitungan pencadangan kerugian operasional the Bank.
oleh Bank.
2. Risk Control Self-Assessment (RCSA), merupakan tool 2. Risk Control Self-Assessment (RCSA), is a tool used by
yang digunakan Bank untuk melakukan self-assessment the Bank to conduct self-assessment of operational risk
atas risiko operasional agar dapat diidentifikasi, diukur, so that it can be identified, measured, monitored, and
dimonitor, dan dikelola dengan baik. managed properly.
3. Liquidity Coverage Ratio (LCR), merupakan tool yang 3. Liquidity Coverage Ratio (LCR), is a tool used to measure
digunakan untuk mengukur kemampuan Bank dalam the Bank’s ability to meet liquidity needs for the next
mencukupi kebutuhan likuiditas selama 30 hari ke depan. 30 days.
4. Net Stable Funding Ratio (NSFR), merupakan tool yang 4. Net Stable Funding Ratio (NSFR), is a tool used to measure
digunakan untuk mengukur perbandingan antara kebutuhan the comparison between stable funding requirements and
pendanaan stabil dengan ketersediaan dana stabil yang the availability of stable funds owned by the Bank.
dimiliki oleh Bank.
Evaluasi terhadap Efektivitas Evaluation of the Effectiveness of Risk
Manajemen Risiko Management
Penilaian terhadap efektivitas pengelolaan risiko di Bank INA Assessment on the effectiveness of risk management at Bank
dilakukan secara berkala oleh Divisi Risk Management untuk INA is held periodically by the Risk Management Division, to
memastikan seluruh proses manajemen risiko berjalan optimal. ensure all the risk management process is running optimally.
Melalui evaluasi ini, Bank dapat mengidentifikasi area yang Through this evaluation, the Bank is able to identify areas that
masih perlu diperbaiki serta menetapkan langkah peningkatan require enhancement and establishes improvement measures
guna memperkuat sistem pengendalian risiko di periode to strengthen the risk control system in the subsequent period.
berikutnya.
Laporan Tahunan 2025 Annual Report 345 PT Bank Ina Perdana Tbk
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Pernyataan Dewan Komisaris dan Direksi Statement of the Board of
atas Kecukupan Manajemen Risiko Commissioners and Board of Directors
on Adequacy of Risk Management
Sepanjang tahun 2025, Dewan Komisaris dan Direksi menilai Throughout 2025, the Board of Commissioners and Board of
bahwa pengelolaan risiko di Bank INA telah berjalan dengan Directors assess that the risk management at Bank INA has
baik dan memadai. Kondisi ini ditunjukkan oleh tidak adanya run well and adequate. This is reflected with the absence of
risiko material yang memberikan dampak signifikan terhadap risk of significant impact to the Bank’s operational activities, as
kegiatan operasional Bank, serta keberhasilan penerapan well as the success of implementing an effective and efficient
strategi mitigasi risiko yang efektif dan efisien di seluruh lini mitigation strategy across all of the business lines.
bisnis.
Fungsi Kepatuhan
Compliance Function
Fungsi Kepatuhan dijalankan secara aktif oleh Direktur yang The Compliance Function is actively implemented by
membawahkan Satuan Kerja Kepatuhan bersama seluruh unit the Director in charge of Compliance Function, together with
terkait dalam struktur organisasi Bank. Pelaksanaan fungsi ini all relevant units within the Bank’s organization structure.
bertujuan untuk memastikan seluruh kegiatan Bank senantiasa The implementation of this function is aimed to ensure all
sesuai dengan peraturan perundang-undangan dan kebijakan Bank’s activities remain in line with the applicable laws and
internal yang berlaku, mencegah terjadinya pelanggaran regulations and internal policies, prevent any violation of law,
hukum, menjaga reputasi Bank, serta menumbuhkan budaya maintain Bank’s reputation, as well as fostering an ethical and
kerja yang etis dan bertanggung jawab di seluruh lini organisasi. responsible work culture across all lines of the organization.
Pedoman Fungsi Kepatuhan Compliance Operational Charter
Pelaksanaan tugas dan tanggung jawab Satuan Kerja Kepatuhan The Bank’s Compliance Work Unit carries out its duties
Bank berpedoman pada Peraturan Otoritas Jasa Keuangan and responsibilities guided by Financial Services Authority
No. 46/POJK.03/2017 tentang Fungsi Kepatuhan Bank Umum Regulation No. 46/POJK.03/2017 on Compliance Function of
serta kebijakan internal Bank sebagaimana diatur dalam: Commercial Bank and the Bank’s Internal Policy as stipulated in:
1. Kebijakan No. KEB/CAM/023/01/1225 tanggal 1. Policy No. KEB/CAM/023/01/1225 dated
9 Desember 2025 tentang Kebijakan Kepatuhan. December 9, 2025 regarding the Compliance Policy.
2. Kebijakan No. KEB/COM/003/03/0125 tanggal 2. Policy No. KEB/COM/003/03/0125 dated February 4, 2025
4 Februari 2025 tentang Penerapan Program Anti- regarding the Implementation of the Anti-Money Laundering
Pencucian Uang, Pencegahan Pendanaan Terorisme, dan Program, Counter-Terrorism Financing, and Counter-
Pencegahan Pendanaan Proliferasi Senjata Pemusnah Proliferation Financing of Weapons of Mass Destruction.
Massal.
3. SOP/CAM/198/02/0925 tanggal 1 September 2025 3. SOP/CAM/198/02/0925 dated September 1, 2025
tentang Penerapan Program Anti-Pencucian Uang, regarding the Implementation of the Anti-Money
Pencegahan Pendanaan Terorisme, dan Pencegahan Laundering Program, Counter-Terrorism Financing, and
Pendanaan Proliferasi Senjata Pemusnah Massal. Counter-Proliferation Financing of Weapons of Mass
Destruction.
PT Bank Ina Perdana Tbk 346 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
Struktur Organisasi Fungsi Kepatuhan Compliance Function Organizational
Structure
Berikut struktur organisasi Fungsi Kepatuhan Bank INA. Following is Bank INA’s Compliance Function organizational
structure.
Struktur Organisasi Kepatuhan dan APU-PPT
Organizational Structure of Compliance and AML-CTF
Direktur Utama
President Director
Direktur Manajemen Risiko dan Kepatuhan
Director of Risk Management and Compliance
Compliance & Anti-Money Laundering
Division Head
Anti-Money Laundering & Counter Financing
Compliance Department Head
Terorism Department Head
Monitoring
Non-Credit Good Corporate Development &
Credit Compliance Transaction & Reporting
Compliance Governance & Infrastructure
Specialist Analyst Specialist Transaction
Specialist Reporting Specialist Specialist
Specialist
Pelaksana Fungsi Kepatuhan Compliance Function Executor
Bank menempatkan seorang Direktur yang bertanggung jawab The Bank places a Director in charge of Compliance Function as
atas Fungsi Kepatuhan serta membawahkan Satuan Kerja well as Compliance Work Unit that is independent to the Bank’s
Kepatuhan yang beroperasi secara independen dari kegiatan operational activities. Details on the duties and responsibilities
operasional Bank. Rincian tugas dan tanggung jawabnya are disclosed as follows.
dijelaskan sebagai berikut.
Direktur yang Membawahkan Fungsi Kepatuhan Director in Charge of Compliance Function
Fungsi Kepatuhan berada di bawah tanggung jawab Direktur The Compliance function is under the responsibility of Director
Manajemen Risiko dan Kepatuhan yang memiliki tugas dan of Risk Management and Compliance, with the following duties
tanggung jawab sebagai berikut. and responsibilities.
1. Merumuskan strategi guna mendorong terciptanya Budaya 1. Formulate strategies to encourage the creation of
Kepatuhan Bank. the Bank’s Compliance Culture.
2. Mengusulkan kebijakan kepatuhan atau prinsip-prinsip 2. Propose compliance policies or compliance principles to be
kepatuhan yang akan ditetapkan oleh Direksi. determined by the Board of Directors;
3. Menetapkan sistem dan prosedur kepatuhan yang akan 3. Establish compliance systems and procedures that will
digunakan untuk menyusun ketentuan dan pedoman internal be used to develop the Bank’s internal regulations and
Bank. guidelines.
4. Memastikan bahwa seluruh kebijakan, ketentuan, sistem, 4. Ensure that all policies, provisions, systems, and
dan prosedur, serta kegiatan usaha yang dilakukan Bank procedures, as well as business activities carried out by
telah sesuai dengan ketentuan Otoritas Jasa Keuangan, the Bank are in accordance with the provisions of
Bank Indonesia, dan peraturan perundang-undangan yang the Financial Services Authority, Bank Indonesia, and
berlaku. the applicable laws and regulations.
5. Meminimalkan risiko kepatuhan Bank. 5. Minimizing the Bank’s compliance risk.
Laporan Tahunan 2025 Annual Report 347 PT Bank Ina Perdana Tbk
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6. Melakukan tindakan pencegahan agar kebijakan dan/atau 6. Take preventive measures so that the policies and/or
keputusan yang diambil Direksi Bank tidak menyimpang decisions taken by the Board of Directors of the Bank
dari ketentuan Bank Indonesia atau Otoritas Jasa Keuangan do not deviate from the provisions of Bank Indonesia or
dan peraturan perundang-undangan yang berlaku. the Financial Services Authority and the applicable laws
and regulations.
7. Melakukan tugas-tugas lain terkait fungsi kepatuhan, yaitu: 7. Perform other tasks related to the compliance function:
a. Memastikan kepatuhan Bank terhadap komitmen yang a. Ensuring the Bank’s compliance with the commitments
dibuat oleh Bank kepada Otoritas Jasa Keuangan made by the Bank to the Financial Services Authority
dan/atau otoritas pengawas lain yang berwenang; serta and/ or other authorized supervisory authorities; and
b. Melakukan sosialisasi kepada seluruh pegawai Bank b. Conducting dissemination to all Bank employees
mengenai hal-hal yang terkait dengan fungsi kepatuhan, regarding matters related to the compliance function,
terutama mengenai ketentuan yang berlaku. especially regarding applicable regulations.
Satuan Kerja Kepatuhan Compliance Work Unit
Fungsi Kepatuhan juga berada di bawah pengawasan Divisi The Compliance Function is also under the supervision of
Compliance & Anti-Money Laundering, yang berperan dalam the Compliance & Anti-Money Laundering Division, tasked
memastikan seluruh kegiatan Bank berjalan sesuai dengan to ensure that all Bank’s activities are running in line with
ketentuan hukum dan standar internal. Adapun tugas dan the provisions of the law and internal standards. The duties and
tanggung jawabnya dijelaskan sebagai berikut. responsibilities are explained as follows.
1. Membuat langkah termasuk membuat kebijakan maupun 1. Make steps, including making the policy of guidance to
pedoman untuk mendukung dan mendorong terciptanya support and encourage the creation of a Compliance
Budaya Kepatuhan di seluruh kegiatan usaha Bank dan Culture in all Bank business activities at every level of
pada setiap jenjang organisasi. the organization.
2. Melakukan identifikasi, pengukuran, pemantauan, 2. Carry out identification, measurement, monitoring, and/or
dan/atau pengendalian terhadap risiko kepatuhan dengan control on the compliance risk based on the provisions of
berpedoman pada ketentuan peraturan perundang- the applicable laws and regulations.
undangan yang berlaku.
3. Melakukan kajian dan/atau evaluasi terhadap 3. Carry out reviews and/or evaluation on effectiveness,
efektivitas, kecukupan dan kesesuaian kebijakan, sistem adequacy and suitability of policies, systems, and/or
dan/atau prosedur yang dimiliki oleh Bank dengan peraturan procedures owned by the Bank against the provisions
perundang-undangan yang berlaku dengan melakukan of the applicable laws and regulations by carrying out
pengujian prinsip kehati-hatian. a prudence principal test.
4. Memberikan rekomendasi dan/atau kajian terhadap 4. Provide recommendations and/or reviews on the updating
pengkinian dan/atau penyempurnaan kebijakan, sistem and/or refinement of policies, systems and/or procedures
dan/atau prosedur yang dimiliki oleh Bank untuk disesuaikan owned by the Bank so that they comply with the provisions
dengan peraturan perundang-undangan yang berlaku. of the applicable laws and regulations.
5. Melakukan upaya untuk memastikan bahwa kebijakan, 5. Make efforts to ensure that the policies, provisions,
ketentuan, sistem dan prosedur, serta kegiatan usaha Bank systems and procedures, as well as the Bank’s business
telah sesuai dengan ketentuan Otoritas Jasa Keuangan dan activities comply with the provisions of the Financial
peraturan perundangan-undangan. Services Authority and the laws and regulations.
6. Melakukan tugas lain yang terkait dengan Fungsi Kepatuhan, 6. Perform other tasks related to the Compliance Function,
yaitu: namely:
a. Memastikan Kepatuhan Bank terhadap Komitmen a. Ensuring the Bank’s compliance with the Commitments
yang dibuat oleh Bank kepada Otoritas Jasa Keuangan made by the Bank to the Financial Services Authority
dan/atau Pengawas lain yang berwenang; and/or other authorized supervisory authorities;
b. Melakukan sosialisasi kepada seluruh pegawai Bank b. Conducting dissemination to all Bank employees
mengenai hal-hal yang terkait dengan Fungsi regarding matters related to the compliance function;
Kepatuhan; serta and
c. Bertindak sebagai narahubung (contact person) untuk c. Acting as a contact person for issue regarding Bank
permasalahan Kepatuhan Bank bagi pihak internal Compliance for internal and external parties.
maupun eksternal.
Hingga akhir Desember 2025, Divisi Compliance & Anti-Money As of end of December 2025, the Compliance & Anti-Money
Laundering memiliki total 10 anggota yang aktif menjalankan Laundering Division has a total of 10 members actively
fungsi kepatuhan dan pencegahan tindak pencucian uang carrying out the compliance function and prevention of
di lingkungan Bank. Divisi ini dipimpin oleh Kepala Divisi, yakni money laundering within the Bank. This division is led by
PT Bank Ina Perdana Tbk 348 Laporan Tahunan 2025 Annual Report
Page 351
Tata Kelola Perusahaan
Corporate Governance
Ibu Vivery Ujiastuti, yang memimpin dengan profesionalisme a Division Head, namely Mrs. Vivery Ujiastuti, who is leading
dan dedikasi tinggi. Profil lengkap beliau dapat ditemukan with professionalism and high dedication. Her complete profile
pada Bab Profil Perusahaan, sub-bab Pejabat Eksekutif dalam is available in the Company Profile Chapter, sub-chapter
Laporan Tahunan ini. Executive Officer Profiles, in this Annual Report.
Independensi Fungsi Kepatuhan Compliance Function Independency
Independensi Satuan Kerja Kepatuhan merupakan fondasi The independency of Compliance Work Unit is
utama dalam menjaga integritas serta efektivitas pelaksanaan the main foundation in maintaining integrity and effective
Fungsi Kepatuhan Bank. Satuan Kerja Kepatuhan ditempatkan implementation of the Bank’s compliance function.
secara terpisah dari unit kerja operasional, sebagaimana The Compliance Work Unit is placed separately from
tercermin dalam Struktur Organisasi Bank, guna memastikan the operational work units, as reflected in Bank’s Organizational
pelaksanaan tugas dilakukan secara objektif dan bebas dari Structure, to ensure implementation of duties is carried out
pengaruh operasional sehari-hari. objectively and free from the influence of daily operations.
Dalam menjalankan tugas dan tanggung jawabnya, Bank In carrying out its duties and responsibilities, the Bank
menjunjung tinggi prinsip independensi melalui pemisahan upholds the independency principle with clear separation of
yang jelas dari hubungan keuangan, kepengurusan, kepemilikan, the financial management, ownership, or family relationships to
maupun hubungan keluarga hingga derajat kedua dengan the second degree with members of the Board of Directors,
anggota Direksi, Dewan Komisaris, dan/atau Pemegang Saham Board of Commissioners, and/or Controlling Shareholders, and
Pengendali, serta hubungan lain yang berpotensi memengaruhi other relationships that may potentially affecting the objectivity
objektivitas penilaian risiko kepatuhan. Selain itu, seluruh of compliance risk assessment. In addition, all personnel in
personel Satuan Kerja Kepatuhan diwajibkan menjaga integritas the Compliance Work Unit are required to consistently
dan sikap independen secara konsisten guna mencegah maintaining their integrity and independence to prevent any
terjadinya benturan kepentingan. conflict of interest.
Pengembangan Kompetensi Divisi Compliance & Competency Development of Compliance &
Anti-Money Laundering Anti-Money Laundering Division
Dalam rangka meningkatkan kompetensi dan efektivitas To enhance competency and effectiveness of implementation
pelaksanaan Fungsi Kepatuhan serta pencegahan tindak of the Compliance Function, as well as preventing the act of
pencucian uang dan pendanaan terorisme, Divisi Compliance money laundering and terrorism funding, the Compliance &
& Anti-Money Laundering secara berkelanjutan melaksanakan Anti-Money Laundering Division continuously carrying out
berbagai program pengembangan kapasitas. Program tersebut various capacity development program. This program is
diwujudkan melalui keikutsertaan dalam pelatihan, workshop, realized through participation in trainings, workshops and
dan sosialisasi yang diselenggarakan baik secara internal oleh disseminations, held both internally by the Bank or externally
Bank maupun secara eksternal oleh lembaga pihak ketiga, yang by third party, either online or offline.
dilaksanakan secara daring maupun luring.
Sepanjang tahun 2025, Divisi Compliance & Anti-Money Throughout 2025, the Compliance & Anti-Money Laundering
Laundering telah melaksanakan berbagai kegiatan Division has conducted various competency development
pengembangan kompetensi, antara lain: activities, including:
Materi Pengembangan Waktu Pelaksanaan Penyelenggara
Development Materials Place and Time Organizer
Sosialisasi Aplikasi Pelaporan Online Otoritas Jasa Keuangan Modul Laporan 16 Januari 2025 Otoritas Jasa Keuangan
Insidental Perbankan BUK BUS UUS
Socialization of the Financial Services Authority’s Online Reporting Application January 16, 2025 Financial Services Authority’s
for the Incidental Banking Report Module for BUK, BUS, and UUS
Rapat Dengar Pendapat (RDP) Rancangan Peraturan Otoritas Jasa Keuangan 6 Februari 2025 Otoritas Jasa Keuangan
(RPOJK) Transparansi dan Publikasi Laporan Bank
Hearing Meeting (RDP) on the Draft Financial Services Authority Regulation February 6, 2025 Financial Services Authority’s
(RPOJK) concerning Transparency and Publication of Bank Reports
Undangan Rapat Pemenuhan Permintaan Rekening Dorman dan Tutup 12 Februari 2025 Pusat Pelaporan dan Analisis
Transaksi Keuangan
Invitation to Meeting regarding the Fulfillment of Requests for Dormant and February 6, 2025 Indonesian Financial Transaction
Closed Accounts Reports and Analysis Center
Laporan Tahunan 2025 Annual Report 349 PT Bank Ina Perdana Tbk
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Materi Pengembangan Waktu Pelaksanaan Penyelenggara
Development Materials Place and Time Organizer
Undangan Sosialisasi Aplikasi Perizinan Bank Indonesia (e-Licensing) 2025 17-20 Februari 2025 Otoritas Jasa Keuangan
Invitation to the 2025 Socialization of the Bank Indonesia Licensing Application February 17-20, 2025 Financial Services Authority’s
(e-Licensing)
Webinar Outlook Ekonomi dan Keuangan di Tahun 2025 20 Februari 2025 Otoritas Jasa Keuangan
Webinar on the 2025 Economic and Financial Outlook February 20, 2025 Financial Services Authority’s
Undangan Sosialisasi Peraturan Otoritas Jasa Keuangan No. 28 Tahun 2024 24 Februari 2025 Otoritas Jasa Keuangan
tentang Pengelolaan Informasi Rekam Jejak Pelaku Melalui Sistem Informasi
Pelaku di Sektor Jasa Keuangan (SIPELAKU) dan Mekanisme Penggunaan
SIPELAKU
Invitation to the Socialization of Financial Services Authority Regulation February 24, 2025 Financial Services Authority’s
No. 28 of 2024 concerning the Management of Track Record Information of
Actors through the Actor Information System in the Financial Services Sector
(SIPELAKU) and the SIPELAKU Utilization Mechanism
Peran GRC dalam Meningkatkan Kepercayaan Investor dan Stabilitas Sektor 25 Februari 2025 Otoritas Jasa Keuangan
Keuangan
The Role of GRC in Enhancing Investor Confidence and Financial Sector Stability February 25, 2025 Financial Services Authority’s
Undangan Penguatan Fungsi GRC: Penerapan Internal Control Over Financial 3 Maret 2025 Otoritas Jasa Keuangan
Reporting (ICOFR) dalam Rangka Penguatan Sektor Jasa Keuangan
Invitation to Strengthening the GRC Function: Implementation of Internal March 3, 2025 Financial Services Authority’s
Control Over Financial Reporting (ICOFR) in the Context of Strengthening
the Financial Services Sector
Undangan Audiensi dan Persiapan Teknis PIC PK Penyelenggara dalam rangka 3 Maret 2025 Bank Indonesia
Penanganan Pengaduan Konsumen BI ke Webportal
Invitation for Hearing and Technical Preparation of PIC PK Organizers in the March 3, 2025
Context of Handling Consumer Complaints from Bank Indonesia to the Web
Portal
Undangan Peserta dalam Kegiatan Webinar Peningkatan Awareness terhadap 6 Maret 2025 Otoritas Jasa Keuangan
Risiko Tindak Pidana terkait Investment Fraud dan Green Financial Crime
Invitation for Participants in the Webinar on Increasing Awareness of Risks March 6, 2025 Financial Services Authority’s
Related to Investment Fraud and Green Financial Crime
Pelaksanaan Forum SIGUNA Periode Maret 2025 - Waspada SMISHING 12 Maret 2025 Bank Indonesia
Mengatasnamakan PJP
Implementation of the SIGUNA Forum for the March 2025 Period - Beware of March 12, 2025
SMISHING Impersonating Payment Service Providers (PJP)
Undangan Koordinasi dalam rangka Permintaan Data/Informasi untuk Analisis 19 Maret 2025 Pusat Pelaporan dan Analisis
Seleksi Jabatan Transaksi Keuangan
Invitation for Coordination in the Context of Requests for Data/Information for March 19, 2025 Indonesian Financial Transaction
Job Selection Analysis Reports and Analysis Center
Undangan Sharing Informasi Level Teknis terkait Risiko Siber pada Layanan 25 Maret 2025 Bank Indonesia
Sistem Pembayaran dalam rangka Persiapan Menghadapi Hari Raya Besar
Keagamaan
Invitation for Technical-Level Information Sharing regarding Cyber Risks in March 25, 2025
Payment System Services in Preparation for Major Religious Holidays
Undangan Rapat dengan Pendapat atas RPOJK tentang Pelaporan Bank Umum 10 April 2025 Otoritas Jasa Keuangan
melalui APOLO
Invitation to Meeting for Opinions on the Draft Financial Services Authority April 10, 2025 Financial Services Authority’s
Regulation (RPOJK) concerning Commercial Bank Reporting through APOLO
Undangan Konfirmasi dalam rangka Pengajuan Persetujuan Prinsip Derivatif 16 April 2025 Otoritas Jasa Keuangan
Keuangan dengan Aset yang Mendasari Berupa Efek
Invitation for Confirmation in the Context of Submission for Approval in Principle April 16, 2025 Financial Services Authority’s
of Financial Derivatives with Underlying Assets in the Form of Securities
Undangan Permohonan Tindak Lanjut Kewajiban Pendaftaran dan Undangan 17 April 25 Bank Indonesia
Sosialisasi Pendaftaran melalui Aplikasi Perizinan Bank Indonesia
Invitation for Follow-up on Registration Obligations and Socialization of April 17, 2025
Registration through the Bank Indonesia Licensing Application
Sosialisasi SPRINT Modul Produk Bank Umum 29 April 2025 Otoritas Jasa Keuangan
Socialization of the SPRINT Module for Commercial Bank Products April 29, 2025 Financial Services Authority’s
PT Bank Ina Perdana Tbk 350 Laporan Tahunan 2025 Annual Report
Page 353
Tata Kelola Perusahaan
Corporate Governance
Materi Pengembangan Waktu Pelaksanaan Penyelenggara
Development Materials Place and Time Organizer
Pelatihan “Legal Aspect Workshop for Credit: Cessie in Credit Agreements & 2 Mei 2025 PT Bank Ina Perdana Tbk
Risk Mitigation”
Training “Legal Aspect Workshop for Credit: Cessie in Credit Agreements & Risk May 2, 2025
Mitigation”
Undangan Sosialisasi & Tutorial Layanan Hukum Online Pro Intelligence 15 Mei 2025 Hukumonline
Invitation to Socialization & Tutorial of the Pro Intelligence Online Legal Service May 15, 2025
Undangan Pertemuan dalam Rangka Pembahasan Isu Perbankan terkait Kantor & 22 Mei 2025 Otoritas Jasa Keuangan
Pejabat Perwakilan Negara Asing di Indonesia
Invitation to Meeting in the Context of Discussing Banking Issues related to May 22, 2025 Financial Services Authority’s
Offices & Representative Officials of Foreign Countries in Indonesia
Undangan Kegiatan Sharing Informasi Mitigasi Risiko Operasional Teknologi 27 Mei 2025 Otoritas Jasa Keuangan
Informasi (TI) & Siber pada Periode Liburan HBKN Mei 2025
Invitation to Information Sharing Activity on Mitigation of Information May 27, 2025 Financial Services Authority’s
Technology (IT) & Cyber Operational Risks during the May 2025 National
Religious Holiday Period
Seminar Best Report Award 2025 (Pendekatan Best Practice dalam Menghadapi 4 Juni 2025 Pusat Pelaporan dan Analisis
Tindak Pidana Berisiko Tinggi Terkini) Transaksi Keuangan
Seminar Best Report Award 2025 (Best Practice Approach in Addressing June 4, 2025 Indonesian Financial Transaction
Current High-Risk Criminal Acts) Reports and Analysis Center
Undangan Sosialisasi SPRINT Modul PIKK (Perusahaan Induk Konglomerasi 4 Juni 2025 Otoritas Jasa Keuangan
Keuangan) & PKK PIKK Non-Operasional
Invitation to Socialization of the SPRINT Module for PIKK (Financial June 4, 2025 Financial Services Authority’s
Conglomerate Holding Company) & Non-Operational PIKK PKK
Undangan Kegiatan Sharing Informasi Mitigasi Risiko Operasional TI & Siber 4 Juni 2025 Otoritas Jasa Keuangan
pada Periode Liburan HBKN Juni 2025
Invitation to Information Sharing Activity on Mitigation of IT & Cyber Operational June 4, 2025 Financial Services Authority’s
Risks during the June 2025 National Religious Holiday Period
Undangan Kegiatan Progres Reviu Implementasi Standarisasi Kompetensi 5 Juni 2025 Bank Indonesia
di Bidang Sistem Pembayaran
Invitation to the Activity on the Progress Review of the Implementation of June 5, 2025
Competency Standardization in the Payment System Sector
Informasi dan Permintaan Partisipasi dalam Penyelenggaraan Kejar Award 2025 5 Juni 2025 Otoritas Jasa Keuangan
Information and Request for Participation in the Organization of Kejar Award June 5, 2025 Financial Services Authority’s
2025
Undangan Kegiatan Sosialisasi Ketentuan Keamanan Sistem Informasi & 12 Juni 2025 Bank Indonesia
Ketahanan Siber kepada Penyelenggara
Invitation to the Socialization Activity on Information System Security and June 12, 2025
Cyber Resilience Provisions for Operators
Undangan Sosialisasi Pelaporan Penerapan Strategi Anti-Fraud bagi LJK Bank 17 Juni 2025 Otoritas Jasa Keuangan
Umum
Invitation to the Socialization on Reporting the Implementation of Anti-Fraud June 17, 2025 Financial Services Authority’s
Strategy for Financial Services Institutions (Commercial Banks)
Undangan Pembahasan RSEOJK Penyediaan Informasi & Penyampaian Informasi 18 Juni 2025 Otoritas Jasa Keuangan
untuk Pemasaran Produk & Layanan Jasa Keuangan & RSEOJK Laporan Layanan
Pengaduan
Invitation to the Discussion of RSEOJK on the Provision and Submission of June 18, 2025 Financial Services Authority’s
Information for the Marketing of Financial Products & Services and RSEOJK on
Complaint Service Reports
Refreshment & Sharing Knowledge Digital Product 19 Juni 2025 PT Bank Ina Perdana Tbk
Refreshment & Knowledge Sharing on Digital Products June 19, 2025
Undangan Sosialisasi Rancangan POJK Akses Pembiayaan Usaha Mikro, Kecil, 20 Juni 2025 Otoritas Jasa Keuangan
dan Menengah (RPOJK Umum) & Panduan Tata Kelola Artifisial Perbankan
Indonesia
Invitation to the Socialization of the Draft POJK on Access to Financing for June 20, 2025 Financial Services Authority’s
Micro, Small, and Medium Enterprises (General RPOJK) & Guidelines for Artificial
Intelligence Governance in Indonesian Banking
Laporan Tahunan 2025 Annual Report 351 PT Bank Ina Perdana Tbk
Page 354
Materi Pengembangan Waktu Pelaksanaan Penyelenggara
Development Materials Place and Time Organizer
Surat Undangan Sosialisasi Implementasi Aplikasi SIPESAT Versi 3.0 24 Juni 2025 Pusat Pelaporan dan Analisis
Transaksi Keuangan (PPATK)
Invitation Letter for the Socialization of the Implementation of the SIPESAT June 24, 2025 Indonesian Financial Transaction
Application Version 3.0 Reports and Analysis Center
Undangan Kegiatan Sharing Informasi Mitigasi Risiko Operasional TI & Siber 25 Juni 2025 Otoritas Jasa Keuangan
pada Periode Libur HBKN Akhir Bulan Juni 2025
Invitation to the Information Sharing Activity on Mitigation of IT & Cyber June 25, 2025 Financial Services Authority’s
Operational Risks during the End of June 2025 National Religious Holidays
Period
Sosialisasi Laporan Agen Penjual Efek Reksadana dan Laporan Kustodian 25 Juni 2025 Otoritas Jasa Keuangan
Socialization of Mutual Fund Selling Agent Reports and Custodian Reports June 25, 2025 Financial Services Authority’s
Undangan Webinar Memutus Mata Rantai Scam: Sinergi dan Strategi 26 Juni 2025 Otoritas Jasa Keuangan
Perlindungan Konsumen Sektor Keuangan
Invitation to Webinar “Breaking the Chain of Scams: Synergy and Strategies for June 26, 2025 Financial Services Authority’s
Consumer Protection in the Financial Services Sector”
Webinar: Agentic AI in Finance: A New Era of Autonomous Decision Making 3 Juli 2025 Otoritas Jasa Keuangan
Webinar: “Agentic AI in Finance: A New Era of Autonomous Decision Making” July 3, 2025 Financial Services Authority’s
Undangan Rapat Dengar Pendapat RPOJK Tata Kelola Terintegrasi PIKK 4 Juli 2025 Otoritas Jasa Keuangan
Invitation to Hearing Meeting on the Draft POJK regarding Integrated July 4, 2025 Financial Services Authority’s
Governance of PIKK
Undangan Sosialisasi SEOJK No. 6/SEOJK.04/2025 tentang Pedoman 8 Juli 2025 Otoritas Jasa Keuangan
Pelaporan, Kontrak Penerimaan & Pemberian Pinjaman Reksadana
Invitation to the Socialization of SEOJK No. 6/SEOJK.04/2025 regarding July 8, 2025 Financial Services Authority’s
Guidelines for Reporting, Contracts for Acceptance & Provision of Mutual Fund
Loans
Undangan Sosialisasi Penilain Sendiri terhadap Pemenuhan Ketentuan 16 Juli 2025 Otoritas Jasa Keuangan
Pelindungan Konsumen & Masyarakat di Sektor Jasa Keuangan
Invitation to the Socialization of Self-Assessment on Compliance with Consumer July 16, 2025 Financial Services Authority’s
and Public Protection Provisions in the Financial Services Sector
Undangan Webinar “Implementasi & Peran Industri Keuangan dalam Bisnis & 17 Juli 2025 Otoritas Jasa Keuangan
HAM”
Invitation to Webinar “Implementation & the Role of the Financial Industry in July 17, 2025 Financial Services Authority’s
Business & Human Rights”
Refreshment Manajemen Risiko Jenjang 4 - Batch 1 18 Juli 2025 PT Bank Ina Perdana Tbk
Risk Management Refreshment Level 4 – Batch 1 July 18, 2025
Sosialisasi Learning Management System (LMS) 25 Juli 205 PT Bank Ina Perdana Tbk
Socialization of the Learning Management System (LMS) July 25, 2025
Undangan Kegiatan Sharing Informasi Mitigasi Risiko Operasional TI & Siber 30 Juli 2025 Bank Indonesia
Invitation to the Information Sharing Activity on Mitigation of IT & Cyber July 30, 2025
Operational Risks
Peran Industri Jasa Keuangan dalam Mendukung Proyek Strategis Nasional: 31 Juli 2025 Otoritas Jasa Keuangan
Pembangunan 3 Juta Rumah
The Role of the Financial Services Industry in Supporting National Strategic July 31, 2025 Financial Services Authority’s
Projects: Development of 3 Million Houses
Undangan Kegiatan Seminar Nasional Hybrid “Pendalaman Pasar & Penguatan 4 Agustus 2025 Bank Indonesia
Stabilitas Sistem Keuangan Indonesia Melalui Peningkatan Pemanfaatan CCP
Invitation to the National Hybrid Seminar “Market Deepening & Strengthening August 4, 2025
Indonesia’s Financial System Stability through Increased Utilization of CCP”
Katadata Policy Dialogue - Combating Financial Crime 5 Agustus 2025 Katada, Otoritas Jasa Keuangan,
Forum Komunikasi Direktur
Kepatuhan Perbankan (FKDKP),
Bank Indonesia, Kemenkoinfo
Katadata Policy Dialogue – Combating Financial Crime August 5, 2025 Katada, Financial Services
Authority’s, Forum Komunikasi
Direktur Kepatuhan Perbankan
(FKDKP), Bank Indonesia,
Kemenkoinfo
PT Bank Ina Perdana Tbk 352 Laporan Tahunan 2025 Annual Report
Page 355
Tata Kelola Perusahaan
Corporate Governance
Materi Pengembangan Waktu Pelaksanaan Penyelenggara
Development Materials Place and Time Organizer
Undangan Webinar “Midyear-market Capital Review 2025: Evaluasi Kinerja 7 Agustus 2025 Otoritas Jasa Keuangan
Pasar dan Strategi Investasi ke Depan
Invitation to Webinar “Midyear Market Capital Review 2025: Performance August 7, 2025 Financial Services Authority’s
Evaluation and Future Investment Strategies”
Undangan Sosialisasi Aplikasi Pelaporan Online Otoritas Jasa Keuangan (APOLO) 8 Agustus 2025 Otoritas Jasa Keuangan
Modul Laporan Bank Kustodian
Invitation to the Socialization of the Financial Services Authority’s Online August 8, 2025 Financial Services Authority’s
Reporting Application (APOLO) – Custodian Bank Report Module
Sosialisasi Ketentuan Perbankan 14 Agustus 2025 Otoritas Jasa Keuangan
Socialization of Banking Regulations August 14, 2025 Financial Services Authority’s
Kegiatan Sharing Informasi Mitigasi Risiko Operasional TI & Siber pada Periode 14 Agustus 2025 Bank Indonesia
Libur Panjang Hari Kemerdekaan Republik Indonesia
Information Sharing Activity on Mitigation of IT & Cyber Operational Risks August 14, 2025
during the Long Holiday Period of Indonesia Independence Day
Bersama Wujudkan Penguatan Ekosistem GRC Melalui Risk & Governance 19 Agustus 2025 Otoritas Jasa Keuangan
Summit (RGS) 2025
Together to Strengthen the GRC Ecosystem through the Risk & Governance August 19, 2025 Financial Services Authority’s
Summit (RGS) 2025
Undangan Peluncuran FIR on ML/TF Tahun 2025 pada Bank Umum 20 Agustus 2025 PPATK
Invitation to the Launch of the FIR on ML/TF 2025 for Commercial Banks August 20, 2025 PPATK
Rapat Dengar Pendapat (RDP) atas RPOJK TKA & RSEOJK Transparansi BUK 20 Agustus 2025 Otoritas Jasa Keuangan
Hearing Meeting (RDP) on the Draft POJK on TKA & RSEOJK on Transparency August 20, 2025 Financial Services Authority’s
for Commercial Banks (BUK)
Undangan Bedah Buku dengan Tema: “Segitiga Berkeluarga” 26 Agustus 2025 Otoritas Jasa Keuangan
Invitation to Book Review with the Theme: “Family Triangle” August 26, 2025 Financial Services Authority’s
Undangan Forum Diskusi Publikasi, Pelaporan, dan Penetapan Suku Bunga Dasar 2 September 2025 Otoritas Jasa Keuangan
Kredit dan Suku Bunga Kredit pada Perbankan
Invitation to the Discussion Forum on Publication, Reporting, and Determination September 2, 2025 Financial Services Authority’s
of Base Lending Rates and Lending Interest Rates in Banking
Undangan Webinar dengan Tema UMKM Mendunia: Strategi Peningkatan Skala 9 September 2025 Otoritas Jasa Keuangan
Bisnis Menembus Pasar Nasional dan Internasional
Invitation to Webinar with the Theme “MSMEs Going Global: Strategies to Scale September 9, 2025 Financial Services Authority’s
Up Business to Penetrate National and International Markets”
Webinar Journey to LPS Research Fair 11 September 2025 Lembaga Penjamin Simpanan
Webinar Journey to LPS Research Fair September 11, 2025 Indonesia Deposit Insurance
Corporation
Rapat Dengar Pendapat Rancangan SEOJK tentang Pelaporan Bank Umum 15 September 2025 Otoritas Jasa Keuangan
Konvensional melalui Sistem Pelaporan Bank Umum Konvensional melalui Sistem
Pelaporan Otoritas Jasa Keuangan
Hearing Meeting on the Draft SEOJK regarding Reporting of Conventional September 15, 2025 Financial Services Authority’s
Commercial Banks through the Financial Services Authority Reporting System
Rapat Dengar Pendapat Rancangan POJK tentang Gugatan oleh OJK untuk 16 September 2025 Otoritas Jasa Keuangan
Pelindungan Konsumen di Sektor Jasa Keuangan
Hearing Meeting on the Draft POJK regarding Lawsuits by the Financial Services September 16, 2025 Financial Services Authority’s
Authority for Consumer Protection in the Financial Services Sector
Tren Modus dan Skema Pencucian Uang Terbaru: Strategi Identifikasi, Mitigasi, 18 September 2025 Otoritas Jasa Keuangan
dan Penegakan Hukum
Latest Trends in Money Laundering Methods and Schemes: Identification, September 18, 2025 Financial Services Authority’s
Mitigation, and Law Enforcement Strategies
Undangan Peluncuran FIR on ML/TF Tahun 2025 pada Bank Umum 20 September 2025 Pusat Pelaporan dan Analisis
Transaksi Keuangan
Invitation to the Launch of the FIR on ML/TF 2025 for Commercial Banks September 20, 2025 Indonesian Financial Transaction
Reports and Analysis Center
Refreshment Manajement Risiko Jenjang 5 23-24 September 2025 PT Triniti Solusindo Kreatifindo
Risk Management Refreshment Level 5 September 23-24, 2025
Laporan Tahunan 2025 Annual Report 353 PT Bank Ina Perdana Tbk
Page 356
Materi Pengembangan Waktu Pelaksanaan Penyelenggara
Development Materials Place and Time Organizer
Undangan Webinar “Transformasi Generative AI: Peluang Generative Engine 25 September 2025 Otoritas Jasa Keuangan
Optimization (GEO) dalam Menggeser Dominasi Search Engine Optimization
(SEO)”
Invitation to Webinar “Generative AI Transformation: Opportunities of September 20, 2025 Financial Services Authority’s
Generative Engine Optimization (GEO) in Shifting the Dominance of Search
Engine Optimization (SEO)”
Webinar Journey to LPS Research Fair 25 September 2025 Lembaga Penjamin Simpanan
Webinar Journey to LPS Research Fair September 25, 2025 Indonesia Deposit Insurance
Corporation
Sosialisasi Mekanisme Pelaksanaan Pemblokiran Rekening Dormant dari PPATK 25 September 2025 Otoritas Jasa Keuangan
Socialization of the Mechanism for the Implementation of Dormant Account September 25, 2025 Financial Services Authority’s
Blocking from PPATK
Refreshment Manajemen Risiko Jenjang 5 29-30 September 2025 Training Provider (GPS &
Partners - Consulting Group)
Risk Management Refreshment Level 5 September 29-30, 2025
Undangan Pertemuan dalam Rangka Memastikan Keamanan dan Keandalan 1 Oktober 2025 Bank Indonesia
Sistem
Invitation to Meeting in the Context of Ensuring System Security and Reliability October 1, 2025
Undangan Webinar The Sustainable Financing Opportunities in The Indonesia 2 Oktober 2025 Otoritas Jasa Keuangan
Insurance Industry
Invitation to Webinar “The Sustainable Financing Opportunities in the Indonesia October 2, 2025 Financial Services Authority’s
Insurance Industry”
Undangan Sharing Session “Membangun Kapasitas Bank untuk Era Central 3 Oktober 2025 Bank Indonesia
Counterparty (CCP): Konsep, Fungsi, dan Manfaat bagi industri Perbankan”
Invitation to Sharing Session “Building Bank Capacity for the Central October 3, 2025
Counterparty (CCP) Era: Concepts, Functions, and Benefits for the Banking
Industry”
Undangan Sosialisasi dan Refreshment Modal Penerapan Strategi Anti-Fraud 9 Oktober 2025 Otoritas Jasa Keuangan
Terintegrasi (SAFT) di APOLO
Invitation to the Socialization and Refreshment of Capital for the Implementation October 9, 2025 Financial Services Authority’s
of the Integrated Anti-Fraud Strategy (SAFT) in APOLO
Undangan KSEI Sosialisasi Rule Book Penyelenggaraan Tri-Party Agent Transaksi 9 Oktober 2025 PT Kliring Penjaminan Efek
Repurchase Agreement dan Implementasi Sistem Fasilitas Triparty Repo KSEI Indonesia
Invitation from Kustodian Sentral Efek Indonesia (KSEI) for the Socialization October 9, 2025
of the Rule Book on the Implementation of Tri-Party Agent Transactions for
Repurchase Agreements and the Implementation of the KSEI Triparty Repo
Facility System
Undangan Webinar: “Risk Appetite & Risk Culture: Pilar Utama dalam Penguatan 9 Oktober 2025 Otoritas Jasa Keuangan
Manajemen Risiko di Sektor Keuangan
Invitation to Webinar: “Risk Appetite & Risk Culture: Key Pillars in Strengthening October 9, 2025 Financial Services Authority’s
Risk Management in the Financial Sector”
Undangan FGD Penguatan Kebijakan Insentif Likuiditas Makroprudensial 15 Oktober 2025 Bank Indonesia
Invitation to Focus Group Discussion (FGD) on Strengthening Macroprudential October 15, 2025
Liquidity Incentive Policy
Webinar Peran Digital Forensik dalam Penanganan & Pengungkapan Kejahatan 16 Oktober 2025 Otoritas Jasa Keuangan
Keuangan
Webinar on the Role of Digital Forensics in the Handling & Investigation of October 16, 2025 Financial Services Authority’s
Financial Crimes
Pembekalan Sertifikasi APU-PPT 21-22 Oktober 2025 Lembaga Sertifikasi Profesional
Perbankan (LSPP)
APU-PPT Certification Preparation October 21-22, 2025
PT Bank Ina Perdana Tbk 354 Laporan Tahunan 2025 Annual Report
Page 357
Tata Kelola Perusahaan
Corporate Governance
Materi Pengembangan Waktu Pelaksanaan Penyelenggara
Development Materials Place and Time Organizer
Undangan Acara Seminar & Diskusi Penguatan Implementasi Program APU-PPT, 22 Oktober 2025 Otoritas Jasa Keuangan
PPPSPM pada Lembaga Penunjang Pasar Modal dan LUD
Invitation to Seminar & Discussion on Strengthening the Implementation of October 22, 2025 Financial Services Authority’s
APU-PPT and PPPSPM Programs in Capital Market Supporting Institutions and
Other Financial Service Institutions
Undangan Kegiatan Komunitas Awal Ketentuan Mengenai Kebijakan Likuiditas 3 November 2025 Bank Indonesia
Makroprudensial
Invitation to Initial Community Activity on Provisions regarding Macroprudential November 3, 2025
Liquidity Policy
Undangan Governansi Insight Forum 4 November 2025 Otoritas Jasa Keuangan
Invitation to Governansi Insight Forum November 4, 2025 Financial Services Authority’s
Sertifikasi APU-APPT Level 6 7 November 2025 LSPP
APU-APPT Certification Level 6 November 7, 2025
Undangan Sosialisasi APOLO Modul Laporan Berkala Bank Umum Konvensional 24 November 2025 Otoritas Jasa Keuangan
(BUK), BUS & UUS
Invitation to Socialization of APOLO Module for Periodic Reports of Conventional November 24, 2025 Financial Services Authority’s
Commercial Banks (BUK), BUS & UUS
Diseminasi FIR on ML/TF Tahun 2025 27 November 2025 PPATK
Dissemination of FIR on ML/TF 2025 November 27, 2025
Sosialisasi POJK No. 24 Tahun 2025 tentang Pengelolaan Rekening pada Bank 28 November 2025 Otoritas Jasa Keuangan
Umum
Socialization of POJK No. 24 of 2025 regarding Account Management in November 28, 2025 Financial Services Authority’s
Commercial Banks
Sertifikasi APU-APPT Level 6 28 November 2025 LSPP
APU-APPT Certification Level 6 November 28, 2025
Undangan Sosialisasi Ketentuan Perbankan 5 Desember 2025 Otoritas Jasa Keuangan
Invitation to Socialization of Banking Regulations December 5, 2025
Sertifikasi Kepatuhan Level 5 5 Desember 2025 LSPP
Compliance Certification Level 5 December 5, 2025
Undangan untuk Menghadiri Webinar GBI, BEI, dan AEI “Human Rights Due 9 Desember 2025 PT Bursa Efek Indonesia
Diligence”
Invitation to Attend Webinar by GBI, BEI, and AEI “Human Rights Due Diligence” December 9, 2025
Pengakhiran JIBOR & Akselerasi Pengembangan Pasar Berbasis INDONIA 11 Desember 2025 Otoritas Jasa Keuangan
Termination of JIBOR & Acceleration of the Development of the INDONIA-Based December 11, 2025 Financial Services Authority’s
Market
Sosialisasi APOLO Modul Laporan Rencana Bisnis Bank Umum 12 Desember 2025 Otoritas Jasa Keuangan
Socialization of APOLO Module for Commercial Bank Business Plan Reports December 12, 2025 Financial Services Authority’s
Sertifikasi Kepatuhan Level 6 12 Desember 2025 LSPP
Compliance Certification Level 6 December 12, 2025
Sosialisasi APOLO Modul TPU, dan PPPSPM 17 Desember 2025 Otoritas Jasa Keuangan
Socialization of APOLO Module for TPU and PPPSPM December 17, 2025
Undangan Kegiatan Forum Serasi dan Sigma pada Periode Libur Panjang Natura 19 Desember 2025 Otoritas Jasa Keuangan
2025/2026
Invitation to Forum Serasi and Sigma Activities during the Natura Long Holiday December 19, 2025 Financial Services Authority’s
Period 2025/2026
Undangan Sosialisasi Pengembangan Sistem Informasi Program Anti Pencucian 23 Desember 2025 Otoritas Jasa Keuangan
Uang & PPT (SIGAP) Tahun 2025
Invitation to Socialization of the Development of the Anti-Money Laundering & December 23, 2025 Financial Services Authority’s
Counter-Terrorism Financing Information System (SIGAP) 2025
Laporan Tahunan 2025 Annual Report 355 PT Bank Ina Perdana Tbk
Page 358
Pelaksanaan Tugas Fungsi Kepatuhan Implementation of the Compliance Function
Tahun 2025 in 2025
Sepanjang tahun 2025, Fungsi Kepatuhan telah melaksanakan Throughout 2025, the Compliance Function has conducted
tugas dan tanggung jawab sesuai dengan pedoman kerja yang the duties and responsibilities in accordance with the applicable
berlaku sebagai berikut. charter, as follows.
Periode Kegiatan
Period Activity
Melakukan Review Kebijakan dan/atau Prosedur yang akan Diterbitkan oleh Bank sebanyak 162.
Conducted reviews of policies and/or procedures to be issued by the Bank totaling 162.
Melakukan Compliance Checklist Kredit sebanyak 129.
Conducted credit compliance checklists totaling 129.
Melakukan Kajian Kepatuhan terhadap Produk dan/atau Aktivitas Baru sebanyak 28.
Conducted compliance assessments on new products and/or activities totaling 28.
Melakukan Ringkasan Ketentuan Baru yang Diterbitkan oleh Regulator sebanyak 10.
Januari - Desember 2025 Prepared summaries of new regulations issued by regulators totaling 10.
January - December, 2025 Melakukan Compliance Checklist Jaringan Kantor sebanyak 1.
Conducted office network compliance checklist totaling 1.
Melakukan Monitoring atas Tindak Lanjut Pemeriksaan Otoritas Jasa Keuangan dan Audit Internal.
Conducted monitoring of follow-up actions on examinations by the Financial Services Authority and Internal Audit.
Pemantauan Rasio Kepatuhan.
Monitoring of compliance ratios.
Pengkinian Kebijakan Kepatuhan.
Updating of compliance policies.
Evaluasi Efektivitas Fungsi Kepatuhan Evaluation of the Effectiveness of
Compliance Function
Untuk memastikan penerapan kepatuhan yang efektif, To ensure an effective implementation of compliance,
evaluasi terhadap efektivitas Fungsi Kepatuhan dilakukan the Bank’s Management is periodically evaluating
secara berkala oleh Manajemen Bank guna mengidentifikasi the effectiveness of Compliance Function to identify any
berbagai kekurangan maupun kelemahan yang masih ada. existing deficiency or weakness. In 2025, the implementation
Pada tahun 2025, pelaksanaan fungsi ini masih menghadapi of this function still facing challenges, as the regulator imposed
tantangan, di mana regulator menjatuhkan sanksi denda terkait fines due to late submission and correction to the Bank’s
keterlambatan dan koreksi pada laporan Bank. Sebagai tindak reports. As a follow-up action, the Bank is imposing several
lanjut, manajemen menerapkan sejumlah inisiatif strategis guna strategic initiatives to minimize the potential sanction from
meminimalkan potensi sanksi dari berbagai otoritas pengawas, various supervisory authorities, including:
seperti:
1. Peningkatan pelatihan bidang operasional sehingga 1. Increased training in the operational field so that task
pelaksanaan tugas dapat lebih baik. Pelatihan dilakukan execution can be better. Training is conducted both
baik secara eksternal maupun internal. Pelatihan secara externally and internally. Internal training can be carried
internal dapat dilakukan oleh pengajar internal yang lebih out by internal instructors who put more emphasis on
menekankan teknis operasional. Peningkatan kemampuan operational techniques. HR capacity building is also carried
SDM juga dilakukan melalui rapat-rapat operasional; out through operational meetings;
2. Melakukan reminder “Daftar Kewajiban Penyampaian 2. Issued reminders regarding the of “List of Obligations of
Laporan” yang disampaikan setiap bulan dan ditujukan Reports for Submission of Reports” which is submitted
kepada unit kerja terkait; monthly and addressed to the relevant work unit;
3. Penerbitan atau penyesuaian kebijakan, pedoman, dan SOP 3. Issuance or adjustment of policies, guidelines, and internal
internal yang telah disesuaikan dengan ketentuan eksternal; SOP adjusted with the external provisions;
4. Melakukan analisa dampak terhadap terbitnya peraturan 4. Conducting impact analysis on the issuance of regulation
dari regulator untuk meminimalisir terjadinya pelanggaran from the regulators to minimize violation and delays in
dan keterlambatan penyampaian laporan; submitting report;
5. Melakukan tindak lanjut terhadap temuan dari Otoritas Jasa 5. Conducting follow-up on findings from Financial Services
Keuangan dan Satuan Kerja Internal Audit; Authority and Internal Audit Work Unit;
PT Bank Ina Perdana Tbk 356 Laporan Tahunan 2025 Annual Report
Page 359
Tata Kelola Perusahaan
Corporate Governance
6. Peningkatan bidang SDM melalui peningkatan internal 6. Improvement in the field of HR through internal control
control, seperti: improvement, like:
a. Pelaksanaan rotasi/mutasi karyawan; a. Implementation of employee rotation/transfer;
b. Pemberian izin cuti kepada karyawan yang telah b. Granting leave permits to employees who already have
memiliki hak cuti sebagaimana diatur dalam ketentuan leave rights as stipulated in the leave terms; and
cuti; serta
c. Know your employee sebagai upaya deteksi dini untuk c. Know your employee as an early detection effort to
mengetahui adanya karyawan yang bermasalah dalam find out if there are employees who have problems
pinjaman yang secara langsung/tidak langsung dapat in loans which can directly/indirectly affect work
memengaruhi sikap bekerja, sehingga Bank melakukan attitudes, so that the Bank requests Employee and
Permintaan Informasi Debitur (iDeb) Karyawan dan Prospective Debtor Information (iDeb) through
Calon karyawan melalui Sistem Layanan Informasi the Financial Information Service System (SLIK).
Keuangan (SLIK).
Perkara Penting
Significant Cases
Informasi mengenai perkara-perkara penting yang dihadapi Information on significant cases faced by Bank INA throughout
Bank INA selama tahun 2025 diungkapkan sebagai berikut. 2025 is disclosed as follows.
Permasalahan Hukum Jumlah Kasus
Legal Cases Number of Cases
Telah mendapat putusan yang mempunyai kekuatan hukum tetap
2
Has received a decision that has permanent legal force
Dalam proses penyelesaian
11
In settlement process
Total 14
Sanksi
Risiko
Pengaruh terhadap Administrasi
yang
Pokok Perkara Status Penyelesaian Kondisi Bank yang Diterima
Dihadapi
Case Profile Settlement Status Impact on Bank Administrative
Risks
Conditions Sanctions
Faced
Received
Gugatan terkait pelaksanaan lelang agunan Gugatan dinyatakan gugur/tidak Tidak berdampak - -
yang dianggap melanggar perlindungan dapat diterima oleh Pengadilan material terhadap kondisi
konsumen dan perbuatan melawan hukum Negeri Jakarta Timur Bank
Lawsuit related to the execution of collateral Claim declared dismissed/not No material impact on
auction allegedly violating consumer protection admissible by the East Jakarta the Bank’s condition
and constituting an unlawful act District Court
Gugatan pembatalan lelang agunan oleh debitur Putusan sela Pengadilan Negeri Tidak berdampak - -
dengan alasan cacat hukum Jakarta Timur mengabulkan material
eksepsi Bank terkait kompetensi
relatif
Lawsuit for cancellation of collateral auction by Interlocutory decision of the East No material impact
the debtor on the grounds of legal defect Jakarta District Court granted
the Bank’s exception regarding
relative competence
Laporan Tahunan 2025 Annual Report 357 PT Bank Ina Perdana Tbk
Page 360
Sanksi
Risiko
Pengaruh terhadap Administrasi
yang
Pokok Perkara Status Penyelesaian Kondisi Bank yang Diterima
Dihadapi
Case Profile Settlement Status Impact on Bank Administrative
Risks
Conditions Sanctions
Faced
Received
Gugatan debitur terkait tidak dilakukannya Dalam proses kasasi Potensi kewajiban - -
restrukturisasi kredit dan adanya pelaksanaan di Mahkamah Agung pembayaran apabila
lelang putusan tidak
menguntungkan
Debtor lawsuit regarding the absence of credit Under cassation process at Potential payment
restructuring and execution of auction the Supreme Court obligation if the decision
is unfavorable
Bantahan terhadap proses lelang yang dilakukan Dalam proses persidangan (tahap Tidak berdampak - -
Bank duplik) di Pengadilan Negeri material
Surabaya
Objection to the auction process conducted by Under trial process (rejoinder No material impact
the Bank stage) at the Surabaya District
Court
Gugatan wanprestasi terkait restrukturisasi Dalam proses persidangan (tahap Potensi tuntutan ganti - -
kredit dan permintaan penundaan lelang kesimpulan) rugi
Breach of contract lawsuit related to credit Under trial process (conclusion Potential claim for
restructuring and request for postponement of stage) damages
auction
Gugatan perbuatan melawan hukum terkait nilai Dalam proses persidangan di Tidak berdampak - -
kewajiban debitur dan permintaan penghapusan Pengadilan Negeri Makassar material
bunga dan denda serta penundaan lelang
Unlawful act lawsuit related to the debtor’s Under trial process at the No material impact
obligation value and request for waiver of Makassar District Court
interest and penalties as well as postponement
of auction
Gugatan pembatalan eksekusi lelang agunan Dalam proses persidangan di Tidak berdampak - -
Pengadilan Negeri Jakarta Selatan material
Lawsuit for cancellation of collateral auction Under trial process at the South No material impact
execution Jakarta District Court
Gugatan wanprestasi terkait perjanjian kredit Dalam proses banding Potensi kewajiban - -
dan permintaan restrukturisasi serta penundaan di Pengadilan Tinggi Jakarta pembayaran apabila
lelang putusan tidak
menguntungkan
Breach of contract lawsuit related to credit Under appeal process at the Potential payment
agreements and requests for restructuring as Jakarta High Court obligation if the decision
well as postponement of auction is unfavorable
Gugatan perbuatan melawan hukum terkait Dalam proses persidangan (tahap Tidak berdampak - -
pelaksanaan lelang agunan eksepsi) di Pengadilan Negeri material
Ambon
Unlawful act lawsuit related to the execution of Under trial process (exception No material impact
collateral auction stage) at the Ambon District
Court
Permohonan PKPU oleh para kreditur terhadap Dalam proses PKPU Potensi risiko kredit - -
debitur di mana Bank sebagai salah satu kreditur di Pengadilan Niaga terkait restrukturisasi
separatis kewajiban debitur
Application for PKPU by creditors against the Under PKPU process at the Potential credit risk related
debtor in which the Bank acts as one of the Commercial Court to the restructuring of
secured creditors. the debtor’s obligations
Laporan polisi terkait penggunaan cek kosong Dalam proses penyelidikan Tidak berdampak - -
dalam transaksi pembelian aset yang dijaminkan di Polda Metro Jaya langsung terhadap
ke Bank kondisi Bank
Police report related to the use of a bounced Under investigation process at No direct impact on the
check in a transaction for the purchase of the Metro Jaya Regional Police Bank’s condition
assets pledged to the Bank
PT Bank Ina Perdana Tbk 358 Laporan Tahunan 2025 Annual Report
Page 361
Tata Kelola Perusahaan
Corporate Governance
Sanksi
Risiko
Pengaruh terhadap Administrasi
yang
Pokok Perkara Status Penyelesaian Kondisi Bank yang Diterima
Dihadapi
Case Profile Settlement Status Impact on Bank Administrative
Risks
Conditions Sanctions
Faced
Received
Gugatan perdata di mana Bank sebagai turut Perkara telah dicabut Tidak berdampak - -
tergugat material
Civil lawsuit in which the Bank acts as Case has been withdrawn No material impact
a co-defendant
Permohonan pailit terhadap pihak debitur Dalam proses kepailitan (minutasi) Potensi risiko kredit - -
di Pengadilan Niaga Medan di Pengadilan Niaga Medan terkait penyelesaian
kewajiban debitur
Bankruptcy petition against the debtor at Under bankruptcy process Potential credit risk
the Medan Commercial Court (minutation stage) at the Medan related to the settlement
Commercial Court of the debtor’s obligations
Perkara Penting yang Dihadapi Significant Cases Faced by the Board of
Dewan Komisaris dan Direksi Tahun Commissioners and Board of Directors
2025 in 2025
Sepanjang tahun 2025, Dewan Komisaris dan Direksi Bank INA Throughout 2025, the Board of Commissioners and Board of
tidak menghadapi perkara penting apa pun. Directors of Bank INA faced no significant case.
Sanksi Administratif
Administrative Sanctions
Berikut sanksi administratif yang diterima oleh Bank INA Following is the administrative sanction received by Bank INA
sepanjang tahun 2025. throughout 2025.
Sanksi yang Diterima
Jenis Pelanggaran
Sanctions Received
Type of Violation
(Rp)
Laporan Transaksi Luar Negri (LTKL) Foreign Transaction Report (LTKL) 1.300.000
LBUTKI Bulanan Monthly LBUTKI 300.000
Sanksi Keterlambatan Laporan AP KAP Sanction for Late Submission of Public Accountant
700.000
(AP) and Public Accounting Firm (KAP) Report
LBUTKI Bulanan (Sanksi keterlambatan Penyampaian Monthly LBUTKI (Sanction for Late Submission of
100.000
Koreksi LBUT KI) LBUTKI Correction)
Sanksi Keterlambatan Pelaporan Daftar Individual Bank Sanction for Late Reporting of Individual Bank List –
100.000
DHN Charge Cahyo N (Cabang Solo) DHN Charge Cahyo N (Solo Branch)
Sanksi Keterlambatan Pelaporan Daftar Individual Bank Sanction for Late Reporting of Individual Bank List –
100.000
Cabang Tegal Tegal Branch
Sanksi Keterlambatan Penyampaian SPT Masa PPh Pasal 21 Sanction for Late Submission of Monthly Tax Return
100.000
(SPT Masa) for Article 21 Income Tax
Laporan Tahunan 2025 Annual Report 359 PT Bank Ina Perdana Tbk
Page 362
Sanksi yang Diterima
Jenis Pelanggaran
Sanctions Received
Type of Violation
(Rp)
Sanksi Keterlambatan Penyampaian SPT Masa PPh Pasal 21 Sanction for Late Submission of Monthly Tax Return
100.000
(SPT Masa) for Article 21 Income Tax
Sanksi Pelaporan SLIK (Adanya Kesalahan Data/Informasi SLIK Reporting Sanction (Errors in Data/Information
11.500.000
pada PELAPORAN SLIK 223 Debitur) in SLIK Reporting for 223 Debtors)
Sanksi atas Kekurangan Bayar Pajak atas Pemeriksaan Sanction for Tax Underpayment based on Audit for
449.122.541
Tahun 2020 Fiscal Year 2020
LBUTKI Harian (LBUT PUAB) (Keterlambatan pelaporan Daily LBUTKI (LBUT PUAB) (Late submission of LBUT
50.000
LBUT PUAB) PUAB report)
Selama tahun 2025, tidak terdapat sanksi administratif yang Throughout 2025, there was no administrative sanction
diberikan oleh regulator kepada Dewan Komisaris maupun imposed by the regulator to the Board of Commissioners or
Direksi Bank. Board of Directors of the Bank.
Akses Informasi dan Data
Access to Information and Data
Bank INA menyediakan akses terhadap informasi dan data bagi Bank INA provides access to information and data for
para pemangku kepentingan melalui berbagai sarana berikut. stakeholders through the following facilities.
Adhiputra Tanoyo
Gedung Ariobimo Sentral
Lantai / Floor 10
Jl. H.R. Rasuna Said Blok X-2 Kav. 5
Sekretaris Perusahaan
Jakarta Selatan 12950
Corporate Secretary T : +62 21 252 5678
F : +62 21 252 5025
C : 1500738
E : corp_sec@bankina.co.id
• Situs Web Bank : www.bankina.co.id
• Situs Web Pasar Modal : www.idx.co.id
• Situs Web Kustodian : www.ksei.co.id
Media Elektronik • Situs Web Otoritas Jasa Keuangan : www.ojk.go.id
Electronic Media • Bank Website : www.bankina.co.id
• Capital Market Website : www.idx.co.id
• Custodian Website : www.ksei.co.id
• Financial Services Authority Website : www.ojk.go.id
Media Sosial • Facebook : Bank Ina
Social Media • Instagram : bankinaperdana
PT Bank Ina Perdana Tbk 360 Laporan Tahunan 2025 Annual Report
Page 363
Tata Kelola Perusahaan
Corporate Governance
Media Cetak Print Media
Bank INA memanfaatkan media cetak sebagai salah satu kanal Bank INA utilizes print media as one of the communication
komunikasi untuk menyampaikan informasi kepada masyarakat channels to distribute information to the community and
sekaligus memenuhi ketentuan regulator. Informasi mengenai meeting regulatory requirements. Information on the Bank’s
produk dan layanan Bank disediakan dalam bentuk leaflet dan products and services are provided via leaflets and brochures
brosur yang tersedia di seluruh kantor cabang, sehingga dapat available at all branch offices, so they can be easily accessed
diakses dengan mudah oleh nasabah. by the customers.
Siaran Pers Press Releases
Bank secara berkala menerbitkan siaran pers sebagai sarana The Bank periodically issues press releases as a means of
komunikasi kepada publik mengenai kinerja dan aktivitas public communications on corporate performances and
korporasi. Penyampaian informasi ini dilakukan untuk activities. This information dissemination is conducted to
memastikan keterbukaan serta ketersediaan informasi yang ensure transparency as well as availability of relevant, accurate,
relevan, akurat, dan tepat waktu. Ringkasan siaran pers yang and timely information. Summary of the press releases issued
diterbitkan sepanjang tahun 2025 disajikan sebagai berikut. throughout 2025 is presented as follows.
Tanggal Informasi
Media
Date Information
Januari Kontan Bank INA dan Indomaret Bersinergi Turunkan Angka Stunting
Melalui Kegiatan CSR
January Bank INA and Indomaret Synergize to Reduce Stunting
Rates through CSR Activities
Februari WMHG Indonesia Bank INA Resmi Menjadi Bank Kustodian Siap Perkuat Peran
di Pasar Modal
February Bank INA Officially Becomes a Custodian Bank, Ready to
Strengthen Its Role in the Capital Market
Maret Berita Investor, Pasar Dana, Kontan, Trading View, Investor Bank INA Kolaborasi dengan Sucor Asset Management
ID, Emiten News, Warta Ekonomi, Top Business, Financial Pasarkan Produk Reksa Dana
Review, iTrade CGSI, Investor Daily, IQ Plus, UTRADE, KISI
March Bank INA Collaborates with Sucor Asset Management to
Market Mutual Fund Products
April & Mei Surabaya Pagi, JPNN, AntaraNews, Jawa Pos, Timor Express Bank INA Resmikan Kantor Cabang Baru di Surabaya Perluas
Layanan Perbankan
April & May Bank INA Inaugurates New Branch Office in Surabaya to
Expand Banking Services
Oktober Kompas, AntaraNews, Warta Ekonomi, Infobank, Investor Hadirkan Ekosistem Finansial, Honest & Binadigital dari Bank
Trust, IDN Financials, Marketeers, SWA, Suara Merdeka, INA Luncurkan Honest Savings
Medcom, Rakyat Merdeka, Business Asia, Koran Indopos,
SINDO News, Media Indonesia, IDX Channel, Jawapos,
The Iconomics, Teknobuzz, Kabar Megapolitan,
Wartabengawan News, disway.id, Radarpena, Indozone,
JPNN, tunjuk.id, akurat.co, Teknogav, Indotelko, Ganlop, Mix.
co.id, Puan Pertiwi, Tabloid Pulsa, industry.co.id, Sarana Indo,
Sinar Harapan, The Ponsel, youngster.id, infokomputer.grid.
id, id-gr.obnews.co, fin.co.id, Poskota, olenka.id, Gizmologi,
jakarta365.net .
October Presenting a Financial Ecosystem, Honest & Binadigital from
Bank INA Launch Honest Savings
November Kontan, Bisnis.com, Warta Ekonomi, Kompas, Infobank News, Bank INA & Alam Sutera Group: Dukung Kemudahan Kredit
Pikiran Rakyat, Konstruksi Media, msn.com, Warta Banten, Pemilikan Properti
Warta Tangerang, Hitzserpong, portalkota.id, Kabar Tangsel, Bank INA & Alam Sutera Group: Supporting Easier Home
id.tradingview, id.investing.com, moneter.id, Media Kreasi Ownership Loans
News, Propertyandthecity, konsuil.or.id.
Desember Radar Depok, Berita Depok. Berbagi Kebaikan, Indomaret dan Bank INA Beri Bantuan
Paket Nutrisi Kurangi Angka Stunting untuk Warta Depok
December Sharing Kindness, Indomaret and Bank INA Provide
Nutritional Aid Packages to Reduce Stunting Rates for Warta
Depok
Laporan Tahunan 2025 Annual Report 361 PT Bank Ina Perdana Tbk
Page 364
Kode Etik [ESG-G.07]
Code of Conducts
Kode Etik menjadi acuan perilaku karyawan dalam menjalankan Code of Conduct serves as guidelines for employees in carrying
tugas dan pengambilan keputusan agar selaras dengan prinsip out their duties and decision-making to be in alignment with
etika dan profesionalisme. Bank INA menetapkan Pedoman the ethical and professionalism principles. Bank INA established
Kode Etik pada 29 Maret 2019 sebagai dasar penerapan perilaku the Code of Conduct Guidelines on March 29, 2019 as
kerja yang bertanggung jawab dan berintegritas. a foundation of a responsible work behavior with integrity.
Isi Kode Etik Contents of Code of Conduct
Kode Etik Bank INA berisi tentang: Bank INA’s Code of Conduct contains the following:
1. Prinsip Dasar Sikap dan Perilaku; 1. Basic Principles of Attitude and Behavior;
2. Tanggung Jawab Karyawan terhadap Perusahaan/Nasabah/ 2. Employee Responsibilities to Companies/Customers/
Rekanan; Partners;
3. Penggunaan dan Perlindungan terhadap Peralatan dan 3. Use and Protection of Company Equipment and Facilities;
Fasilitas Perusahaan;
4. Hak terhadap Intellectual Property dan Penggunaan Nama 4. Rights Against Intellectual Property and Use of Company
dan Logo Perusahaan Aktivitas Politik; Names and Logos of Political Activity;
5. Penerimaan dan Pemberian Hadiah; 5. Acceptance and Giving of Gifts;
6. Program Anti-Pencucian Uang, Pencegahan Pendanaan 6. Anti-Money Laundering and Counter-Terrorism Financing,
Terorisme dan Pendanaan Proliferasi Senjata Pemusnah and Counter-Proliferation Financing of Weapons of Mass
Massal (APU-PPT dan PPPSM); Destruction (APU-PPT and PPPSPM);
7. Insider Trading; 7. Insider Trading;
8. Pelecehan Seksual; 8. Sexual Harassment;
9. Transaksi dengan Perusahaan Afiliasi; dan 9. Transactions with Affiliated Companies; and
10. Lain-lain. 10. Others.
Penerapan Kode Etik pada Setiap Applying Code of Conduct at Every
Jenjang Organisasi Level of the Organization
Kode Etik berlaku bagi seluruh insan Bank INA di semua jenjang The Code of Conduct is applicable to all Bank INA personnel at all
organisasi, termasuk Dewan Komisaris, Direksi, dan Pejabat level of the organization, including the Board of Commissioners,
Eksekutif. Sebagai bentuk komitmen terhadap integritas Board of Directors, and Executive Officers. As a commitment
dan profesionalisme, setiap individu menandatangani Janji to the integrity and professionalism, every personnel sign
Karyawan, Deklarasi Anti-Fraud, Surat Pernyataan Penghindaran the Employee Pledge, Anti-Fraud Declaration, Conflict of Interest
Benturan Kepentingan, Kode Etik Perilaku Karyawan, serta Avoidance Statement, Employee Code of Conduct, and Integrity
Deklarasi Pakta Integritas. Pact Declaration.
Penyebarluasan dan Sosialisasi Dissemination and Socialization
Sosialisasi dan penyebarluasan Kode Etik dilaksanakan secara The socialization and dissemination of the Code of Conduct
berkelanjutan oleh manajemen Bank melalui Satuan Kerja is continuously conducted by the Bank’s management through
Kepatuhan. Kegiatan ini dilakukan melalui tatap muka maupun the Compliance Work Unit. These activities are carried out
pemanfaatan berbagai saluran komunikasi internal, antara lain through face-to-face meetings or utilizing various internal
intranet, grup WhatsApp, media sosial internal, serta kegiatan communication channels, such as intranet, WhatsApp group,
internal di setiap unit kerja, guna memastikan seluruh karyawan internal social media, and internal activities in each work unit,
memahami dan menerapkan Kode Etik secara konsisten dalam to ensure all employees understand and implement the Code
aktivitas kerja sehari-hari. of Conduct consistently in the daily work activities.
PT Bank Ina Perdana Tbk 362 Laporan Tahunan 2025 Annual Report
Page 365
Tata Kelola Perusahaan
Corporate Governance
Sanksi Pelanggaran Kode Etik Dissemination and Socialization
Setiap pelanggaran terhadap Kode Etik Bank ditindaklanjuti Any violation to the Bank’s Code of Conduct will be followed-
melalui mekanisme yang berlaku dan dikenakan sanksi sesuai up through the applicable mechanism and given sanction
dengan tingkat dan jenis pelanggaran yang terjadi. Rincian according to the level and type of violation occurred. Details
sanksi atas pelanggaran Kode Etik di Bank INA diungkapkan on the sanction for the violation of the Code of Conduct at
sebagai berikut. Bank INA are disclosed as follows.
Jangka
Kategori Pelanggaran Sanksi Implikasi
Waktu
Violation Category Sanction Implications
Time Period
Pelanggaran Tingkat I (Ringan) Surat Teguran/Peringatan 6 bulan Pengurangan nilai kinerja.
Grade I (Minor) Violation Pertama (SP 1) 6 months Reduction in performance scores.
First Warning Letter (SP 1)
Pelanggaran Tingkat II (Sedang) Surat Peringatan (SP 2) 6 bulan • Pengurangan nilai Performance Appraisal (PA); serta
• Penundaan fasilitas pinjaman karyawan.
Grade II (Moderate) Violation Reprimand Letter (SP 2) 6 months • Reduction of Performance Appraisal (PA) score; and
• Postponement of employee loan facilities.
Pelanggaran Tingkat III (Sedang) Surat Peringatan (SP 3) 6 bulan Pengurangan nilai PA;
Grade III (Moderate) Violation Reprimand Letter (SP 3) 6 months • Penundaan kenaikan gaji; serta
• Penundaan promosi (jabatan dan grade).
Pelanggaran Tingkat IV - (Pertama
dan Terakhir) Dan dimungkinkan untuk:
Level IV Violation - (First and Final) • Demosi (jabatan/grade/pangkat/gaji).
• Penonaktifan dari jabatan.
• Skorsing
Reduction of PA score;
• Postponement of salary increase; and
• Postponement of promotion (position and grade).
And possibly:
• Demotion (position/grade/rank/salary).
• Deactivation from position.
• Suspension
Pelanggaran Tingkat V Pemutusan Hubungan Kerja - Dapat diproses secara hukum.
Penyimpangan (Fraud) dan (PHK)
Pelanggaran Berat
Grade V Violation - Deviance Termination of Employment Can be processed legally.
(Fraud) and Serious Violation (PHK)
Jumlah Pelanggaran Number of Violations
Sepanjang tahun 2025, Bank INA tidak menerima pengaduan Throughout 2025, Bank INA received no complaint or recorded
maupun mencatat adanya pelanggaran terhadap Kode Etik, any violation to the Code of Conduct, either committed by
baik yang dilakukan oleh manajemen maupun karyawan Bank. the Bank’s management or employee.
Laporan Tahunan 2025 Annual Report 363 PT Bank Ina Perdana Tbk
Page 366
Program Anti-Pencucian Uang, Pencegahan
Pendanaan Terorisme, dan Pencegahan
Pendanaan Proliferasi Senjata Pemusnah Massal
Anti-Money Laundering, Counter-Terrorist Financing, and
Counter-Proliferation Financing of Weapons of Mass Destruction
Penerapan Program Anti-Pencucian Uang, Pencegahan The Anti-Money Laundering, Counter-Terrorist Financing,
Pendanaan Terorisme, dan Pencegahan Pendanaan Proliferasi and Counter-Proliferation Financing of Weapons of Mass
Senjata Pemusnah Massal (APU-PPT dan PPPSPM) dijalankan Destruction (AML-CTF and CPF) Program is implemented
secara menyeluruh di seluruh unit kerja Bank. Satuan Kerja thoroughly across all of the Bank’s work units. The Compliance
Kepatuhan memiliki peran strategis dalam memastikan Work Unit has a strategic role in ensuring the effectiveness
efektivitas program ini guna meminimalkan risiko hukum of this program to minimize any legal risks that may occur. To
yang mungkin timbul. Untuk memperkuat kesadaran dan enhance employee’s awareness and understanding, the Bank
pemahaman karyawan, Bank secara rutin menyelenggarakan regularly held trainings and dissemination, both for new and
pelatihan dan sosialisasi, baik bagi karyawan baru maupun lama, old employees, to ensure all employees understand the policies
agar seluruh pegawai memahami kebijakan dan prosedur yang and procedures to be adhered to.
harus dipatuhi.
Selama tahun 2025, Bank telah melaksanakan berbagai kegiatan Throughout 2025, the Bank has conducted various activities to
yang mendukung efektivitas pelaksanaan Program APU-PPT support the effectiveness of the AML-CTF and CPF program,
dan PPPSPM yang mencakup: including:
1. Memiliki data sanction list serta dikinikan secara berkala; 1. Possess sanction list data that is updated periodically;
2. Pengembangan Sistem Internal APU-PPT dan PPPSPM 2. Developed the Internal AML-CTF and CPF System to
dengan versi terbaru; the newest version;
3. Menyampaikan pelaporan kepada regulator; 3. Submit reporting to the regulator;
4. Pemantauan transaksi nasabah; 4. Monitoring of customer transactions;
5. Pelatihan kepada karyawan Bank, termasuk karyawan 5. Training for Bank employees, including frontliner employees
frontliner dan karyawan baru; and new employees;
6. Sertifikasi APU-PPT dan PPPSPM kepada unit kerja yang 6. Gradually pursue AML-CTF and CPF Certification for work
menangani APU-PPT dan PPPSPM secara bertahap; units handling the AML-CTF and CPF;
7. Review dan pengkinian kebijakan dan prosedur APU-PPT 7. Reviewing and updating the AML-CTF and CPF policies
dan PPPSPM; and procedures;
8. Penilaian Risiko APU-PPT dan PPPSPM Bank; 8. AML-CTF and CPF Risk Assessment of the Bank;
9. Penilaian Integritas oleh PPATK terhadap Penerapan 9. Integrity Assessment by PPATK on the Implementation of
Program APU-PPT dan PPPSPM Bank; AML-CTF and CPF Program by the Bank;
10. Partisipasi keanggotaan Indonesia Anti-Scam Centre 10. Membership participation to the Indonesia Anti-Scam
(IASC); serta Centre (IASC); and
11. Hal lainnya yang mendukung terciptanya program 11. Other matters that support the creation of the AML-CTF
APU-PPT dan PPPSPM sesuai dengan amanat and CPF program in accordance with the mandate of
peraturan perundang-undangan yang berlaku. Program applicable laws and regulations.
Anti-Pencucian Uang, Pencegahan Pendanaan Terorisme,
dan Pencegahan Pendanaan Proliferasi Senjata Pemusnah
Massal.
PT Bank Ina Perdana Tbk 364 Laporan Tahunan 2025 Annual Report
Page 367
Tata Kelola Perusahaan
Corporate Governance
Strategi Anti-Fraud
Anti-Fraud Strategy
Pelaksanaan strategi anti-fraud di Bank INA didasarkan pada The implementation of anti-fraud strategy at Bank INA is based
Peraturan Otoritas Jasa Keuangan No. 12 Tahun 2024 tentang on the Financial Services Authority Regulation No. 12 of 2024
Penerapan Strategi Anti-Fraud bagi Lembaga Jasa Keuangan, on the Implementation of Anti-Fraud Strategies for Financial
yang diimplementasikan secara konsisten melalui kebijakan Service Institutions, which is implemented consistently
dan prosedur internal Bank. Dalam rangka mencegah dan through the policies and internal procedures of the Bank. In
mendeteksi potensi terjadinya kecurangan, kolusi, maupun preventing and detecting the potential for fraud, collusion,
penyalahgunaan wewenang oleh manajemen dan karyawan, or abuse of authority committed by the management and
Bank secara berkelanjutan melakukan pengawasan serta employees, the Bank continuously carrying out an adequate
pengendalian internal yang memadai. Salah satu langkah yang monitoring and internal control. One of the measure in place
diterapkan adalah pemeriksaan informasi debitur (iDeb) secara is by checking the debtor information (iDeb) periodically on
berkala terhadap pengurus dan karyawan sebagai bagian the managers and employees as part of the implementation
dari penerapan prinsip Know Your Employee serta strategi of Know Your Employee principle and Anti-Fraud strategy of
anti-fraud Bank. Ketentuan tersebut diatur dalam Kebijakan the Bank. These provisions have been regulated in
Strategi Anti-Fraud No. KEB/AFM/004/05/1225 tanggal the Anti-Fraud Strategy Policy No. KEB/AFM/004/05/1225
29 Desember 2025, yang merupakan penyempurnaan dari dated December 29, 2025, which is an improvement of
kebijakan sebelumnya No. KEB/AFM/004/04/0125 tanggal the previous policy, No. KEB/AFM/004/04/0125 dated
31 Januari 2025. January 31, 2025.
Pemeriksaan informasi debitur dilakukan untuk mencegah Debtor information checking is conducted to prevent any
potensi terjadinya kredit bermasalah di kalangan pengurus potential of bad debts among the management and employees,
dan karyawan, sekaligus mengurangi risiko tekanan finansial as well as reducing the financial pressure risk that may trigger
yang dapat memicu terjadinya kecurangan. Dari sisi fraud. As for the human resources aspect, the Bank is also
pengelolaan sumber daya manusia, Bank juga menerapkan implementing the Know Your Employee policy, as regulated
kebijakan pengenalan karyawan (Know Your Employee) in the Anti-Fraud Strategy Policy, as well as the Workforce
sebagaimana diatur dalam Kebijakan Strategi Anti-Fraud serta Planning Policy, Recruitment Procedures, and Employee
Kebijakan Perencanaan Tenaga Kerja, Prosedur Rekrutmen, Acceptance No. KEB/HCA/016/01/0825 issued in May 2019.
dan Penerimaan Pegawai No. KEB/HCA/016/01/0825 yang
diterbitkan pada Mei 2019.
Berikut merupakan berbagai upaya yang dilakukan Bank INA Following are the various efforts made by Bank INA in
dalam mencegah terjadinya tindak kecurangan (fraud). preventing fraud, as follows.
1. Mendorong penerapan budaya anti-fraud bagi 1. Encourage the implementation of an anti-fraud culture for
karyawan dengan melakukan sosialisasi budaya anti- employees, by conducting regular dissemination of anti-
fraud secara rutin, meliputi Kebijakan Kode Etik Bank, fraud culture, including the Bank’s Code of Ethics Policy,
sistem pengendalian internal, Kebijakan Whistleblowing, internal control system, Whistleblowing Policy, imposition
pengenaan sanksi tindak fraud, dan materi lain yang of fraud sanctions, and other materials deemed relevant.
dianggap relevan. Hal tersebut juga dilakukan dalam rangka This is also done in order to increase awareness, vigilance
meningkatkan kesadaran, kewaspadaan terhadap fraud, against fraud, and foster Bank INA’s anti-fraud culture.
dan menumbuhkan budaya anti-fraud Bank INA. Sosialisasi The Anti-Fraud dissemination is conducted regularly and
Anti-Fraud dilakukan secara rutin dan berkala, yang periodically, through reminders on laptop desktop screens,
dilakukan melalui himbauan pada layar desktop laptop, Flyer Flyers at branch offices, and regularly during employee
di Kantor Cabang dan secara rutin di Induction karyawan. induction.
Berikut ini merupakan topik yang dibahas dalam kegiatan Following are the topics discussed in the Anti-Fraud
Sosialisasi Anti-Fraud, sebagai berikut. Dissemination event.
a. Unsur-Unsur Fraud a. Elements of Fraud
Kesengajaan, keuntungan pribadi atau pihak Intentional acts, personal or third-party gain, misuse
lain, penyalahgunaan (properti/peraturan/data/ (company property/regulations/data/funds or third-
dana perusahaan atau dana pihak ketiga/wewenang), party funds/authority), causing harm or potentially
merugikan perusahaan atau yang berpotensi merugikan harming to the company.
perusahaan.
Laporan Tahunan 2025 Annual Report 365 PT Bank Ina Perdana Tbk
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b. Dampak Fraud b. Impact of Fraud
Fraud yang terjadi di Bank berdampak terjadinya kerugian Fraud occurring in the Bank leading to financial losses,
finansial, reputasi, dan menimbulkan ketidakpercayaan reputational damage, and leads to a loss of public trust.
dari masyarakat.
c. Anti-Fraud Awareness c. Anti-Fraud Awareness
Merupakan upaya untuk menumbuhkan kesadaran Is an effort to raise awareness on the importance of
mengenai pentingnya pencegahan fraud oleh seluruh fraud prevention by all related parties, through good
pihak terkait dengan melalui kepemimpinan yang baik leadership and supported by Anti-Fraud Awareness in
dan didukung dengan Anti-Fraud Awareness di masing- every Bank’s organ, expected to foster an awareness on
masing organ Bank, diharapkan dapat menumbuhkan the importance of control on fraud.
sikap sadar akan pentingnya pengendalian terhadap
fraud.
d. Identifikasi Kerawanan d. Identification of Vulnerability
Merupakan proses manajemen risiko untuk Is a risk management process to identify, analyze, and
mengidentifikasi, menganalisis, dan menilai potensi assess the potential fraud risk. In general, identification
risiko terjadinya fraud. Secara umum, identifikasi of vulnerability is intended to identify the risk of fraud
kerawanan bertujuan mengidentifikasi risiko terjadinya inherent in every activity that has the potential to harm
fraud yang melekat pada setiap aktivitas yang the Bank.
berpotensi merugikan Bank.
e. Prinsip Know Your Employee e. Know Your Employee Principle
Sebagai upaya pencegahan terjadinya fraud, Kebijakan As an effort to prevent fraud, the Know Your Employee
Know Your Employee menjadi upaya pengendalian Policy is a control effort from the HR aspect. The Bank’s
dari aspek SDM. Kebijakan Know Your Employee yang Know Your Employee policy includes at least:
dimiliki Bank paling kurang mencakup:
1) Sistem dan prosedur rekrutmen yang efektif. 1) Effective recruitment systems and procedures.
Melalui sistem ini diharapkan dapat diperoleh Through this system, it is expected that a complete
gambaran mengenai rekam jejak calon karyawan and accurate picture of the track record of
(pre employee screening) secara lengkap dan prospective employees (pre-employee screening)
akurat; can be obtained;
2) Sistem seleksi yang dilengkapi kualifikasi yang 2) A selection system that is equipped with
tepat dengan mempertimbangkan risiko, serta the right qualifications by considering risks, and
ditetapkan secara objektif dan transparan. Sistem is determined objectively and transparently.
tersebut harus menjangkau pelaksanaan promosi The system must cover the implementation of
maupun mutasi, termasuk penempatan pada posisi promotions and transfers, including placement in
yang memiliki risiko tinggi terhadap fraud; positions that have a high risk of fraud;
3) Kebijakan Know Your Employee, antara lain 3) Know Your Employee policy includes recognizing
mencakup pengenalan dan pemantauan karakter, and monitoring employees’ character, behavior,
perilaku, dan gaya hidup karyawan; and lifestyle;
4) Indikator fraud (red flag), yaitu suatu bentuk sinyal 4) Fraud indicator (red flag), which is a form of
terhadap adanya kemungkinan fraud. Red flag signal to the possibility of fraud. Red flags do not
bukan menunjukkan sudah pasti terjadi tindak indicate that fraud has definitely occurred, but only
fraud, namun hanya merupakan sinyal peringatan a warning signal for further information, such as:
untuk diketahui lebih lanjut, seperti:
a) Terjadinya penyimpangan akuntansi; a) Occurrence of accounting irregularities;
b) Adanya pelanggaran pengendalian internal; b) Existence of internal control violations;
c) Adanya penyimpangan analitikal; c) Occurrence of analytical irregularities;
d) Adanya perubahan gaya hidup berlebihan; dan d) Existence of excessive lifestyle changes; and
e) Perilaku yang tidak wajar. e) Unreasonable behavior.
2. Perangkat-perangkat dalam rangka mengidentifikasi dan 2. Tools used to identify and detect incidents of fraud in
menemukan kejadian fraud dalam kegiatan usaha Bank, the Bank’s business activities, which include at a minimum:
yang mencakup paling kurang:
a. Kebijakan dan mekanisme whistleblowing; a. Policy and mechanism of whistleblowing;
b. Surprise Audit; b. Surprise Audit;
c. Surveillance System; dan c. Surveillance System; and
d. Implementasi LED. d. Implementation of LED.
PT Bank Ina Perdana Tbk 366 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
3. Investigasi Fraud 3. Fraud Investigation
Dilakukan untuk mengidentifikasi fraud yang terjadi secara Conducted to comprehensively identify fraud occurrences
komprehensif dan melibatkan antara lain Tim Penanganan and involves, among others, Fraud Handling Team and law
Fraud dan Pihak berwajib/kepolisian. enforcement/police authorities.
Data mengenai kasus internal fraud di Bank INA sepanjang Data regarding internal fraud case in Bank INA throughout
tahun 2025 disajikan dalam tabel berikut. 2025 is presented in the below table.
Jumlah Kasus yang Dilakukan oleh
Number of Cases Committed
Uraian
Pengurus Pegawai Tetap Pegawai Tidak Tetap
Description
Manager Permanent Officer Non-Permanent Officer
2025 2024 2025 2024 2025 2024
Total Fraud Nihil Nihil Nihil Nihil
1 2
Total Fraud None None None None
Telah Diselesaikan Nihil Nihil Nihil Nihil
1 2
Already settled None None None None
Dalam Proses Penyelesaian Internal Bank Nihil Nihil Nihil Nihil Nihil Nihil
In the Bank’s Internal Settlement Process None None None None None None
Belum Diupayakan Penyelesaian Nihil Nihil Nihil Nihil Nihil Nihil
Not Resolved Yet None None None None None None
Telah Ditindaklanjuti melalui Proses Hukum Nihil Nihil Nihil Nihil Nihil
1
Has Been Followed Up through Legal Process None None None None None
Sistem Pelaporan Pelanggaran
Whistleblowing System
Sistem pelaporan pelanggaran (whistleblowing system/WBS) Bank INA provides the whistleblowing system (WBS) as
disediakan oleh Bank INA sebagai saluran pelaporan yang aman a secure and confidential reporting channel for employee,
dan rahasia bagi karyawan, nasabah, dan pihak terkait lainnya. customers, and other related parties. The implementation
Penerapan WBS mengacu pada Sistem Pelaporan Pelanggaran of WBS is referring to the Whistleblower Reporting System
No. SK/DIR/005/2021 tentang Tim Penanganan Whistleblower. No. SK/DIR/005/2021 on Whistleblower Handling Team.
Pihak yang Mengelola Sistem Pelaporan The Party Who Manages
Pelanggaran the Whistleblowing System
Pengelolaan WBS di Bank dilaksanakan oleh Fungsi WBS management at the Bank is carried out by Whistleblowing
Whistleblowing yang berada di bawah Anti-Fraud Management Function that operates under the Anti-Fraud Management and
dan dijalankan secara independen dari aktivitas operasional. is independent to the operational activities. This function has
Fungsi ini memiliki kewenangan untuk berkoordinasi dan the authority to coordinate and access all units and divisions
mengakses seluruh unit dan divisi Bank. of the Bank.
Laporan Tahunan 2025 Annual Report 367 PT Bank Ina Perdana Tbk
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Cara Penyampaian Laporan Pelanggaran How to Submit a Violation Report
Komitmen Bank terhadap keterbukaan diwujudkan The Bank’s commitment to transparency is realized through
dengan menyediakan kesempatan yang setara bagi provision of equal opportunity for all employees to report
seluruh karyawan untuk melaporkan dugaan pelanggaran any alleged violation through the official reporting channel,
melalui saluran pelaporan resmi, antara lain melalui email such as via e-mail: anti.fraud@bankina.co.id and telephone at
anti.fraud@bankina.co.id dan telepon +62 21 252 5678 +62 21 252 5678 Ext. 3976. All reports are managed by
Ext. 3976. Seluruh laporan dikelola oleh Fungsi Whistleblowing the Whistleblowing Function under the Anti-Fraud Management
di bawah Anti-Fraud Management secara objektif dan in an objective and professional manner, with guaranteed
profesional, dengan jaminan keamanan serta kerahasiaan security and confidentiality through the existing hotline
informasi melalui mekanisme hotline yang tersedia. mechanism.
Mekanisme Penyampaian Laporan Report Submission Mechanism
Dalam rangka mendukung efektivitas proses investigasi, To support and effective investigation process, every violation
setiap laporan pelanggaran disampaikan secara jelas dan report must be submitted clearly and comprehensively, covering
komprehensif, mencakup latar belakang permasalahan, the background of the issue, event chronology, important
kronologi kejadian, tanggal-tanggal penting, serta potensi dates, as well as the potential impact to the individual, work
dampak terhadap individu, unit kerja, maupun reputasi Bank. unit, or Bank’s reputation. The completeness of the information
Kelengkapan informasi tersebut memungkinkan analisis dan will enable an appropriate and accurate analysis and follow-up
tindak lanjut laporan dilakukan secara tepat dan akurat. to the report.
Perlindungan bagi Pelapor Protection for Reporters
Bank INA menempatkan perlindungan pelapor sebagai bagian Bank INA places protection for reporters as an important part of
penting dalam penerapan WBS guna mendukung terciptanya WBS implementation to support the realization of transparent
lingkungan kerja yang transparan dan kondusif. Perlindungan and conducive work environment. This protection is provided
ini diberikan agar karyawan maupun pihak terkait merasa aman to make the employee or related parties feel safe in reporting
dalam menyampaikan dugaan pelanggaran. any alleged violation.
Berdasarkan pertimbangan internal, Bank memberikan Based on internal consideration, the Bank provides protection
perlindungan kepada pelapor dalam bentuk Partial Anonymity for reporter in the form of Partial Anonymity or Full Disclosure.
maupun Full Disclosure. Selama proses penanganan laporan, Throughout the report handling process, the Bank periodically
Bank menyampaikan perkembangan secara berkala kepada inform the progress to the reporter, while maintaining
pelapor serta menjaga kerahasiaan informasi melalui Fungsi the confidentiality of information through the Whistleblowing
Whistleblowing, dengan pembatasan akses informasi hanya function, where information access is only granted to those
kepada pihak yang berwenang menangani laporan tersebut. authorized to handle the report.
Mekanisme Tindak Lanjut Laporan Report Follow-Up Mechanism
Setiap laporan pelanggaran ditindaklanjuti secara profesional Every violation report is followed up professionally by Anti-
oleh Anti-Fraud Management dengan bertanggung jawab Fraud Management, which is directly accountable to the
secara langsung ke Direktur Manajemen Risiko dan Kepatuhan Director of Risk Management and Compliance and maintains
serta memiliki hubungan komunikasi dan pelaporan secara direct communication and reporting lines to the Board of
langsung kepada Dewan Komisaris. Proses penanganan Commissioners. The handling process consists of identification,
meliputi identifikasi, pemeriksaan, dan analisis temuan. Dalam examination, and analysis of the findings. If the violation is
hal pelanggaran bersifat material, Bank akan melaporkannya considered as material, the Bank will report it to the authorities
kepada pihak berwenang sesuai ketentuan yang berlaku. in line with applicable provisions.
PT Bank Ina Perdana Tbk 368 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
Sosialisasi dan Upaya Peningkatan Dissemination and Efforts to Improve
Kualitas Sistem Pelaporan Pelanggaran the Quality of the Whistleblowing System
Bank secara berkelanjutan memperkuat penerapan WBS The Banks continuously strengthening the WBS implementation
melalui kegiatan sosialisasi kepada seluruh organ Bank. through dissemination to all Bank’s organs. The dissemination
Sosialisasi dilakukan melalui berbagai forum internal dan is conducted through various internal forums and utilizing
pemanfaatan media komunikasi internal, termasuk e-mail the internal communication media, including e-mail blasts, to
blast, guna membangun lingkungan kerja yang aman, kondusif, create a safer, conducive, and encourage the reporting of any
serta mendorong pelaporan potensi pelanggaran secara potential violations in a responsible manner without fear.
bertanggung jawab tanpa rasa takut.
Laporan Pengaduan Complaint Report
Informasi mengenai laporan pengaduan yang diterima Information regarding the violation report received throughout
sepanjang tahun 2025 dalam tabel berikut. 2025 is listed in the following table.
Tindak Lanjut
Jenis Pengaduan Follow-up
Jumlah Pengaduan
Type of
Number of Complaints Belum Diproses Dalam Proses Selesai
Complaint
Not Processed In the Process Finished
Nihil Nihil Nihil Nihil
Internal
None None None None
Eksternal Nihil Nihil Nihil Nihil
External None None None None
Transparansi Kondisi Keuangan
dan Non-Keuangan Bank
Transparency of the Bank’s Financial and Non-Financial
Conditions
Bank INA menerapkan prinsip keterbukaan informasi dengan Bank INA implements information transparency principle by
menyampaikan Laporan Keuangan dan non-keuangan secara submitting the Financial Statements and non-financial reports in
tepat waktu melalui publikasi Laporan Tahunan, Laporan a timely manner through the publication of Annual
Keuangan Triwulanan, serta Laporan Keuangan Bulanan Report, Quarterly Published Financial Reports, as well as
pada situs web resmi Bank. Penyampaian informasi tersebut the Monthly Published Financial Reports on the Bank’s website.
merupakan bentuk akuntabilitas Bank kepada pemangku The dissemination of information is a form of accountability
kepentingan dalam memastikan transparansi kinerja of the Bank to the stakeholders in ensuring transparency of
perusahaan. corporate performance.
Laporan Tahunan 2025 Annual Report 369 PT Bank Ina Perdana Tbk
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Pengungkapan Aspek Lainnya
Disclosure of Other Aspects
Kebijakan Anti-Korupsi dan Gratifikasi Anti-Corruption and Gratification Policy
[ESG-G.07] [ESG-G.07]
Bank INA menerapkan kebijakan anti-korupsi dan Bank INA implements a comprehensive anti-corruption and
anti-gratifikasi secara menyeluruh sebagai bagian dari upaya anti-gratification policy as an effort of building a work
membangun lingkungan kerja yang bersih dari praktik korupsi, environment free of corruption, collusion and nepotism.
kolusi, dan nepotisme. Kebijakan ini diterapkan secara konsisten This policy is applied consistently to prevent any act of
untuk mencegah terjadinya gratifikasi, suap, dan bentuk gratification, bribery, and any other form of irregularities across
penyimpangan lainnya dalam seluruh aktivitas operasional Bank. all of the Bank’s operations.
Implementasi kebijakan tersebut diperkuat melalui kegiatan The implementation of this policy is further enforced with
sosialisasi yang dilakukan secara rutin kepada seluruh karyawan. dissemination routinely conducted for all employees. Also,
Selain itu, sebagai bentuk penegasan komitmen, Bank as a form of commitment affirmation, the Bank organizes
menyelenggarakan Deklarasi Pakta Integritas Anti-Gratifikasi, Integrity Pact Declaration of Anti-Gratuity, Bribery, Corruption,
Suap, Korupsi, Perjudian, Fraud, dan Kejahatan Lainnya pada Gambling, Fraud and Other Crimes on August 27, 2024.
27 Agustus 2024.
Laporan Penerimaan Hadiah dari Pihak Report of Acceptance of Gifts from
Ketiga Third Parties
Sepanjang tahun 2025, Dewan Komisaris, Direksi, Pejabat Throughout 2025, the Board of Commissioners, Board of
Eksekutif, dan karyawan Bank tidak menerima hadiah atau Directors, Executive Officers, and employees of the Bank
bentuk gratifikasi apa pun dari pihak eksternal sebagai bentuk received no gift or any form of gratification from external party
kepatuhan terhadap prinsip integritas. as a compliance to integrity principle.
Kebijakan Pengadaan Barang dan Jasa Goods and Services Procurement Policy
Pelaksanaan pengadaan barang dan jasa di Bank INA The goods and services procurement at Bank INA is
dilaksanakan berdasarkan Kebijakan No. UM/016/01/1221 implemented based on Policy No. UM/016/01/1221
Versi 2.0 perihal Pengadaaan Barang dan Jasa tanggal Version 2.0 concering Goods and Services Procurement dated
20 Desember 2021. Ketentuan tersebut mengatur tahapan December 20, 2021. The provisions regulate the procurement
pengadaan, penunjukan mitra bisnis atau pihak ketiga, serta phase, appointment of business partners or third parties, as
mekanisme pembayaran yang dilaksanakan secara transparan well as the payment mechanism, carried out in a transparent
dan akuntabel. and accountable manner.
Informasi tentang Buy Back Saham dan Information about Share Buy Back and
Buy Back Obligasi Bond Buy Back
Sepanjang tahun 2025, Bank INA tidak melakukan kegiatan Throughout 2025, Bank INA did not perform any share buyback
pembelian kembali saham (share buyback) maupun pembelian or bond buyback.
kembali obligasi (bond buyback).
PT Bank Ina Perdana Tbk 370 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
Penyediaan Dana kepada Pihak terkait Provision of Funds to Related Parties
dan Dana Besar and Large Exposure
Bank INA melakukan penyediaan dana kepada pihak terkait Bank INA performs provision of funds to related parties and
dan dana besar dengan mengedepankan prinsip kehati- large exposure by prioritizing prudential principles and adequate
hatian serta analisis yang memadai. Pelaksanaan kebijakan analysis. This implementation of this policy refers to the Financial
tersebut berpedoman pada Peraturan Otoritas Jasa Keuangan Services Authority Regulation No. 38/POJK.03/2019 dated
No. 38/POJK.03/2019 tanggal 19 Desember 2019 tentang December 19, 2019 on Legal Lending Limit (LLL) and Provision
Batas Maksimum Pemberian Kredit (BMPK) dan Penyediaan of Large Exposure for Commercial Banks.
Dana Besar bagi Bank Umum.
Dalam rangka memastikan kepatuhan terhadap ketentuan To ensure compliance with applicable regulations,
yang berlaku, Komisaris Independen turut menjalankan fungsi the Independent Commissioner also carries out the supervisory
pengawasan dalam proses penyediaan dana dimaksud sesuai function in the provision of funds process, according to
dengan ketentuan BMPK. Data mengenai penyediaan dana the LLL provisions. Date regarding the provision of fund
kepada pihak terkait dan dana besar sepanjang tahun 2025 to related parties and large exposure throughout 2025 is
disajikan pada tabel berikut. presented in the following table.
Total
Penyediaan Dana Nominal Provision of Funds
Debitur
(Jutaan Rupiah)
Debtor
(Million Rupiah)
Kepada Pihak Terkait 23 461.919 To Related Parties
Kepada Debitur Inti 24 4.750.004 To Core Debtors
a. Individu 6 2.292.252 a. Individuals
b. Grup 18 2.457.752 b. Group
Kredit yang Direstrukturisasi Restructured Loans
Kebijakan Restrukturisasi Kredit diterapkan kepada debitur The Restructured Loans policy is applied to debtors affected by
yang terdampak pandemi Covid-19 dengan mengacu pada the Covid-19 pandemic, by referring to the Financial Services
Peraturan Otoritas Jasa Keuangan No. 17/POJK.03/2021, Authority Regulation No. 17/POJK.03/2021, as the Second
sebagai perubahan kedua atas Peraturan Otoritas Jasa Keuangan Amendment to the Financial Services Authority Regulation
No. 11/POJK.03/2020 tentang Stimulus Perekonomian No. 11/POJK.03/2020 on the National Economic Stimulus
Nasional sebagai Kebijakan Countercyclical Dampak as a Countercyclical Policy for the Impact of the Coronavirus
Penyebaran Coronavirus Disease 2019. Sepanjang tahun Disease 2019 Spread. Throughout 2025, the Bank had
2025, Bank melaksanakan restrukturisasi kredit antara lain restructured loans through extension and interest rate reduction
melalui perpanjangan jangka waktu dan penurunan suku bunga, amounting to a total of Rp1.40 trillion for debtors affected by
dengan total nilai sebesar Rp1,40 triliun bagi debitur terdampak Covid-19 and Rp14.13 trillion for non-Covid-19 debtors.
Covid-19 serta Rp14,13 triliun bagi debitur non-Covid-19.
Penyediaan Dana untuk Kegiatan Politik Provision of Funds for Political and
dan Sosial Social Activities
Bank menjalankan kegiatan usaha secara transparan dan tidak The Bank carries out its business activity transparently and
menyediakan pendanaan untuk kegiatan politik. Di sisi lain, Bank does not provide fund for political activities. On the other hand,
secara konsisten melaksanakan berbagai kegiatan sosial yang the Bank consistently carrying out various social activities
berfokus pada peningkatan kesejahteraan masyarakat. Rincian that focus on improving community welfare. Details on fund
alokasi dana untuk kegiatan sosial diungkapkan dalam Bab allocation for social activities is disclosed in the Social and
Keberlanjutan Sosial dan Lingkungan pada Laporan Tahunan ini. Environmental Sustainability Chapter in this Annual Report.
Laporan Tahunan 2025 Annual Report 371 PT Bank Ina Perdana Tbk
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Kebijakan Insider Trading [ESG-G.08] Insider Trading Policy [ESG-G.08]
Kebijakan terkait insider trading di Bank INA diatur dalam The insider trading related policy of Bank INA is prepared in
Kebijakan No. TR/00/02/0224 Versi 2.0 tanggal 21 Februari Policy No. TR/00/02/0224 Version 2.0, dated February 21, 2024,
2024 tentang Kebijakan Manajemen Market Code of Conduct, on Market Code of Conduct Management Policy, disclosed as
sebagaimana diuraikan berikut. follows.
1. Karyawan tidak boleh melakukan transaksi jual beli saham 1. Employees shall not conduct buying and selling
atau surat berharga Bank di bursa dengan menggunakan transactions of the Bank’s shares or securities on the stock
data dan informasi internal Bank yang belum menjadi exchange using the Bank’s internal data and information
informasi publik, baik untuk keuntungan pribadi, pihak that has not become public information, either for personal
keluarga, maupun teman. gain, family, or friends.
2. Karyawan tidak boleh mengungkapkan informasi internal 2. Employees shall not disclose the Bank’s internal information
Bank kepada sesama karyawan yang tidak mempunyai to fellow employees who are not authorized to access such
wewenang untuk mengakses informasi/data tersebut atau information/data or to outside parties.
kepada pihak luar.
3. Jika karyawan tetap ingin melaksanakan transaksi jual beli 3. If employees still wish to carry out transactions in the sale
saham/surat berharga Bank, karyawan harus melakukannya and purchase of Bank shares/securities, they must do
di luar bursa saham. Apabila karyawan dalam melakukan hal so outside the stock exchange. If the employee in doing
ini menyebabkan pihak lain melakukan transaksi di bursa this causes other parties to make transactions on the
saham karena mengetahui atau mendapatkan informasi stock exchange due to knowing or obtaining the internal
internal tersebut, maka karyawan dapat dianggap telah information, the employee can be considered to have
membocorkan informasi internal perusahaan dan telah leaked the company’s internal information and has violated
melanggar ketentuan perusahaan. the company’s provisions.
Bank juga berkomitmen mencegah praktik insider trading The Bank is also committed to prevent the insider trading
melalui pelaksanaan sosialisasi kebijakan secara berkelanjutan. practice by carrying out continuous policy dissemination.
Sosialisasi tersebut dilakukan melalui berbagai media The dissemination is conducted through various internal
komunikasi internal dan kegiatan edukatif lainnya guna communication media and other educational activities to
meningkatkan pemahaman serta kesadaran seluruh karyawan enhance the understanding and full awareness of all employees
terhadap pentingnya kepatuhan dan integritas. to the importance of compliance and integrity.
Program Kepemilikan Saham oleh Employee and/or Management Stock
Karyawan dan/atau Manajemen Ownership Program (ESOP/MSOP)
(ESOP/MSOP)
Sepanjang tahun 2025, Bank belum melaksanakan Program Throughout 2025, the Bank has not implemented the Employee
Kepemilikan Saham oleh Karyawan dan/atau Manajemen and/or Management Stock Ownership Program (ESOP/MSOP).
(Employee/Management Stock Ownership Program - ESOP/
MSOP).
Transaksi yang Mengandung Benturan Kepentingan
Transactions Containing Conflicts of Interest
Nilai Transaksi
Nama dan Jabatan Pihak Nama dan Jabatan
(dalam jutaan
yang Memiliki Benturan Pengambil Jenis Transaksi
Tahun Rupiah) Keterangan*)
Kepentingan Keputusan Type of
Year Amount of Remark*)
Name and Position of Party Name and Position Transaction
Transaction
With Conflict of Interest of Decision Maker
(in million Rupiah)
Nihil Nihil Nihil Nihil Nihil
2025
None None None None None
Nihil Nihil Nihil Nihil Nihil
2024
None None None None None
Nihil Nihil Nihil Nihil Nihil
2023
None None None None None
*)
Tidak sesuai sistem dan prosedur yang berlaku. / Not in accordance with applicable system and procedure.
PT Bank Ina Perdana Tbk 372 Laporan Tahunan 2025 Annual Report
Page 375
Tata Kelola Perusahaan
Corporate Governance
Rencana Strategis Bank Bank Strategic Plan
Bank menyusun rencana strategis yang berfungsi sebagai The Bank prepares strategic plan that functions as a guidance
pedoman untuk mencapai visi dan misi, mengidentifikasi to achieve vision and mission, identifying opportunities as
peluang serta tantangan, dan mengarahkan prioritas dalam well as challenges, and designating priorities in resources
pengelolaan sumber daya. Evaluasi strategi dilakukan secara management. The evaluation on the strategy is carried out
berkala sesuai Rencana Bisnis Bank (RBB). periodically according to the Bank’s Business Plan (RBB).
1. Rencana Strategis Jangka Pendek (2026) 1. Short Term Strategic Plan (2026)
a. Target Finansial a. Financial Targets
1) Meningkatkan dana pihak ketiga (DPK) menjadi 1) Increasing third party funds (DPK) to
Rp28,02 triliun pada akhir Desember 2026, tumbuh Rp28.02 trillion by the end of December 2026,
2,8% dibanding realisasi akhir Desember 2025 growing by 2.8% compared to the end of December
sebesar Rp27,25 triliun, termasuk di dalamnya 2025 of Rp27.25 trillion, including the target of
target DPK dari layanan perbankan digital sebesar DPK from digital banking services of Rp490 billion.
Rp490 miliar.
2) Meningkatkan kredit yang diberikan sebesar Rp1,86 2) Increasing disbursed loans by Rp1.86 trillion to
triliun menjadi Rp17,12 triliun, tumbuh 12,21% dari Rp17.12 trillion, growing by 12.21% from the end
realisasi akhir Desember 2025 sebesar Rp15,26 of December 2025 of Rp15.26 trillion, including
triliun, sudah termasuk target pinjaman melalui the target of loans through digital services of
layanan digital sebesar Rp78 miliar. Rp78 billion.
3) Pertumbuhan total aset menjadi Rp32,54 triliun di 3) Total assets growth to Rp35.24 trillion by
Desember 2026 dari Rp31,52 triliun di realisasi akhir December 2026 from Rp31.52 trillion projected at
Desember 2025. the end of December 2025.
4) Memperoleh pendapatan bunga bersih sebesar 4) Achieving net interest income of Rp749.42 billion
Rp749,42 miliar dengan laba bersih setelah pajak with net profit after tax of Rp90.82 billion by
sebesar Rp90,82 miliar di Desember 2026. December 2026.
b. Target Non-Finansial b. Non-Financial Targets
1) Target Bisnis 1) Business Targets
a) Strategi Penyaluran Kredit untuk tahun 2026: a) Loan Disbursement Strategy for 2026:
• Pertumbuhan kredit produktif tetap • Productive loan growth remains focused
difokuskan pada sektor SME/UKM on SME sector through the ecosystem-
melalui pembiayaan berbasis ekosistem based financing and supply chain, and
dan supply chain/rantai pasok serta corporate commercial, where the Bank will
komersial korporasi di mana Bank akan function as a strategic partner to support
berfungsi sebagai strategic partner untuk their ecosystem.
mendukung ekosistem mereka.
• Pertumbuhan kredit consumer, khususnya • The growth of consumer loan, particularly
kredit kepemilikan rumah dengan bekerja in home ownership loans by collaborating
sama dengan top tier developer. with top tier developer.
b) Penghimpunan DPK dengan tetap menjaga b) Collection of DPK while maintaining cost of
cost of fund, terutama peningkatan giro dan fund, particularly in increasing the current
tabungan melalui program khusus dengan suku accounts and savings through special
bunga menarik. programs with attractive rate.
c) Penagihan dari kredit hapus buku dan usaha c) Collection from written-off loans and sale of
penjualan AYDA akan ditingkatkan. Foreclosed Collateral (AYDA) will be increased.
d) Peningkatan fee-based income, baik dari d) Increasing the fee-based income, either from
pemberian kredit, penjualan produk wealth provision of loans, sales of wealth management
management, transaksi treasury, trade products, treasury transactions, trade finance,
finance, maupun layanan digital. or digital services.
e) Pertumbuhan kinerja kantor-kantor cabang e) Enhancing the performance of branch offices
agar mendongkrak kontribusi terhadap to increase their contribution to the Bank’s
pendapatan Bank. income.
f) Peningkatan jumlah nasabah dan bisnis dari f) Increasing the number of customers and
layanan perbankan digital. businesses from digital banking services.
2) Operasional 2) Operational
a) Mempercepat penyelesaian kredit bermasalah. a) Accelerating the resolution of non-performing
loans.
Laporan Tahunan 2025 Annual Report 373 PT Bank Ina Perdana Tbk
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b) Mempertahankan peringkat komposit tingkat b) Maintaining the Bank’s composite soundness
kesehatan bank pada peringkat PK 2 (“Sehat”) rating of PK 2 (“Healthy”) on an ongoing basis.
secara berkesinambungan.
c) Menyempurnakan sistem pengendalian internal c) Refining internal control system in operational
pada aktivitas operasional dan perkreditan and lending activities through continuous
melalui perbaikan berkelanjutan untuk kebijakan improvement of policies and procedures.
dan prosedurnya.
d) Memperkuat risk control system dengan d) Strengthening the risk control system with
prioritas untuk aktivitas operasional, priority for operational, lending, and IT
perkreditan dan IT. activities.
e) Memastikan ketahanan siber dan pengamanan e) Ensuring effective and efficient cyber resilience
informasi yang efektif dan efisien dalam and information security in administering
penyelenggaraan layanan perbankan digital. digital banking services.
3) Lain-lain 3) Others
Meningkatkan fungsi pengawasan aktif Dewan Improving the active supervisory function of
Komisaris dan Direksi melalui komite-komite the Board of Commissioners and Board of Directors
penunjang yang telah dibentuk. through the established supporting committees.
2. Rencana Strategis Jangka Menengah (2027-2028) 2. Medium Term Strategic Plan (2027-2028)
Target Finansial dan Non-Finansial Financial and Non-Financial Target
a. Meningkatkan DPK menjadi Rp30,07 triliun di tahun 2027 a. Increasing DPK to Rp30.07 trillion in 2027 to
dan menjadi Rp32,73 triliun di tahun 2028, termasuk Rp32.73 trillion in 2028, including a target for DPK
target untuk DPK melalui layanan perbankan digital through digital banking services of Rp960 billion in
sebesar Rp960 miliar di tahun 2027 dan Rp1,50 triliun 2027 and Rp1.50 trillion in 2028.
di tahun 2028.
b. Meningkatkan kredit menjadi Rp19,85 triliun di tahun b. Increasing loans to Rp19.85 trillion in 2027 and to
2027 dan menjadi Rp22,91 triliun di tahun 2028, Rp22.91 trillion in 2028, including loans through digital
termasuk kredit melalui layanan perbankan digital tahun banking services in 2027 of Rp106 billion and in 2028
2027 sebesar Rp106 miliar dan tahun 2028 sebesar of Rp113 billion.
Rp113 miliar.
c. Total aset tahun 2027 sebesar Rp34,59 triliun dan di c. Total assets are targeted at Rp34.59 trillion in 2027 and
tahun 2028 sebesar Rp37,47 triliun. Rp37.47 trillion in 2028.
d. Perolehan laba bersih setelah pajak untuk tahun 2027 d. Net profit after tax for 2027 and 2028 is projected at
dan 2028 masing-masing diproyeksikan sebesar Rp116 Rp116 billion and Rp200 billion, respectively.
miliar dan Rp200 miliar.
e. Mempertahankan Peringkat Komposit Tingkat e. Maintaining the Bank’s Soundness Level Composite
Kesehatan Bank pada peringkat PK 2 (“Sehat”). Rating of PK 2 (“Healthy”).
f. Meningkatkan fee-based income, baik dari pemberian f. Increasing fee-based income, both from the provision
kredit, penjualan produk wealth management, transaksi of loans, sales of wealth management products,
treasury, trade finance, maupun layanan digital. treasury transactions, trade finance, or digital services.
Transparansi Praktik Bad Governance
Bad Governance Practice Transparency
Bank menyampaikan pengungkapan praktik bad governance The Bank discloses bad governance practices transparently
secara transparan sebagai wujud komitmen terhadap penerapan as a form of commitment to responsible governance
tata kelola yang bertanggung jawab serta kepatuhan terhadap implementation and compliance with applicable laws and
ketentuan peraturan perundang-undangan yang berlaku. regulations. Details on the disclosure of bad governance
Rincian pengungkapan praktik bad governance tersebut practices is presented as follows.
disajikan sebagai berikut.
PT Bank Ina Perdana Tbk 374 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Corporate Governance
Praktik Bad Corporate Governance Keterangan
Bad Corporate Governance Practices Remark
Adanya laporan sebagai Bank yang mencemari Sebagai perusahaan yang bergerak dalam bidang perbankan, Bank INA tidak memiliki kegiatan
lingkungan yang mencemari lingkungan serta berkomitmen untuk senantiasa mendukung Program Save Earth
(Go Green) yang telah diterapkan dalam internal Bank.
There is a report as a bank that pollutes As a company engaged in the banking sector, Bank INA does not have activities that pollute
the environment the environment and is committed to always supporting the Save Earth (Go Green) Program that
has been implemented internally within the Bank.
Perkara penting yang sedang dihadapi Sepanjang tahun 2025, Bank menghadapi 13 kasus perkara penting, dengan 11 kasus di antaranya
oleh Bank, anggota Dewan Komisaris, dalam proses penyelesaian. Sementara itu, Dewan Komisaris dan Direksi tidak menghadapi perkara
dan/atau Direksi yang sedang menjabat tidak penting apa pun.
diungkapkan dalam Laporan Tahunan
Important matters currently being faced Throughout 2025, the Bank faced 14 significant legal cases, of which 12 cases were in the process
by the Bank, members of the Board of of resolution. Meanwhile, the Board of Commissioners and the Board of Directors did not face any
Commissioners and/or Board of Directors who significant legal cases.
are currently serving are not disclosed in the
Annual Report
Ketidakpatuhan dalam pemenuhan kewajiban Bank INA telah memenuhi kewajiban perpajakan pada tanggal 30 April 2026 untuk tahun pajak
perpajakan 2025.
Non-compliance in fulfilling tax obligations Bank INA fulfilled its tax obligations on April 30, 2026, for tax year 2025.
Ketidaksesuaian penyajian Laporan Tahunan Penyusunan Laporan Tahunan dan Laporan Keuangan telah disesuaikan dengan peraturan dan
dan Laporan Keuangan dengan peraturan perundang-undangan yang berlaku. Laporan Tahunan Bank INA menginformasikan mengenai
yang berlaku dan Standar Akuntansi Keuangan Laporan Manajemen Bank mencakup pelaksanaan tugas, tantangan, dan capaian sepanjang
tahun 2024 dan telah disusun dengan mengacu pada Peraturan Otoritas Jasa Keuangan
No. 29/POJK.04/2016 tentang Laporan Tahunan Emiten atau Perusahaan Publik. Sementara itu,
Laporan Keuangan Tahunan Bank INA juga memberikan informasi pencatatan dari segala transaksi
yang berkaitan dengan dana pihak ketiga, kredit, pembelian dan penjualan secara detail dan
perhitungan yang akurat selama 1 tahun dan merupakan hasil pertanggungjawaban manajemen
atas penggunaan sumber daya yang dipercayakan kepada mereka. Oleh karena itu, penyusunan
Laporan Keuangan dibuat sesuai dengan Standar Akuntansi Keuangan yang berlaku. Laporan
Keuangan Tahunan yang berakhir pada 31 Desember 2025 juga telah diperiksa dan disahkan oleh
Akuntan Publik yang ditunjuk oleh Bank, yaitu KAP Purwanto Susanti dan Surja (firma anggota
Ernst & Young Global Limited).
Discrepancies in the presentation of the The preparation of the Annual Report and Financial Statements has been in accordance
Annual Report and Financial Statements with the applicable laws and regulations. Bank INA’s Annual Report informs about the Bank’s
with the applicable regulations and Financial Management Report covering the implementation of tasks, challenges, and achievements
Accounting Standards throughout 2024 and has been prepared with reference to Financial Services Authority Regulation
No. 29/POJK.04/2016 on Annual Reports of Issuers or Public Companies. Meanwhile, Bank INA’s
Annual Financial Statements also provides information on recording all transactions related to
third party funds, credit, purchases and sales in detail and accurate calculations for 1 year and
is the result of management’s accountability for the use of the resources entrusted to them.
Therefore, the preparation of financial statements is made in accordance with the applicable
Financial Accounting Standards. The Annual Financial Statements ending December 31, 2025 has
also been reviewed and approved by the Public Accountant appointed by the Bank, namely KAP
Purwanto Susanti and Surja (member firm of Ernst & Young Global Limited).
Kasus terkait buruh dan karyawan Sepanjang tahun 2025, tidak terdapat kasus kepegawaian yang berujung pada PHI/pengadilan
hubungan industrial.
Cases related to labor and employees Throughout 2025, there were no employment cases were brought before the Industrial Relations
Court.
Tidak terdapat pengungkapan segmen operasi Pengungkapan segmen operasi diungkapkan dalam Bab Analisis Pembahasan Manajemen dalam
Laporan Tahunan ini.
There is no disclosure of operating segments Disclosure of operating segments is disclosed in the Management Discussion Analysis chapter in this
Annual Report.
Terdapat ketidaksesuaian antara Laporan Bank INA senantiasa melakukan pengecekan sebelum mengunggah Laporan Tahunan dan
Tahunan hardcopy dengan Laporan Tahunan memastikan kesesuaian data antara Laporan Tahunan hardcopy dengan softcopy.
softcopy
There are inconsistencies between the Annual Bank INA always checks before uploading the Annual Report and ensures data conformity
Reports hardcopy with the Annual Report between the Annual Reports hardcopy with softcopy.
softcopy
Laporan Tahunan 2025 Annual Report 375 PT Bank Ina Perdana Tbk
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PT Bank Ina Perdana Tbk 376 Laporan Tahunan 2025 Annual Report
Page 379
KEBERLANJUTAN
SOSIAL DAN
LINGKUNGAN
Social and Environmental
Sustainability
Laporan Tahunan 2025 Annual Report 377 PT Bank Ina Perdana Tbk
Page 380
Tata Kelola Keberlanjutan
Sustainability Governance
Bank INA memandang keberlanjutan sebagai bagian yang Bank INA views sustainability as an integral part of its business
tidak terpisahkan dari strategi bisnis, dengan mengintegrasikan strategy by integrating economic, social, and environmental
aspek ekonomi, sosial, dan lingkungan ke dalam kebijakan serta aspects into the Bank’s policies and operational activities.
aktivitas operasional Bank. Pendekatan ini diarahkan untuk This approach is directed at creating long-term value for
menciptakan nilai jangka panjang bagi pemangku kepentingan, stakeholders, strengthening business resilience, and supporting
memperkuat ketahanan bisnis, serta mendukung pertumbuhan inclusive and environmentally responsible economic growth, in
ekonomi yang inklusif dan berwawasan lingkungan, sejalan line with the Sustainable Development Goals (SDGs).
dengan Tujuan Pembangunan Berkelanjutan (TPB)/Sustainable
Development Goals (SDGs).
Dalam menjalankan tata kelola keberlanjutan, Bank INA In implementing sustainability governance, Bank INA refers to
berpedoman pada ketentuan peraturan perundang-undangan prevailing laws, regulations, and applicable standards, including:
dan standar yang berlaku, antara lain:
1. Standar Operasional Prosedur No. 092 Tahun 2016; 1. Standard Operating Procedure No. 092 of 2016;
2. Undang-Undang No. 40 Tahun 2007 tentang Perseroan 2. Law No. 40 of 2007 on Limited Liability Companies;
Terbatas;
3. Undang-Undang No. 25 Tahun 2007 tentang Penanaman 3. Law No. 25 of 2007 on Capital Investment;
Modal;
4. Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017 4. Financial Services Authority Regulation
tentang Penerapan Keuangan Keberlanjutan bagi Lembaga No. 51/POJK.03/2017 on Implementation of Sustainable
Jasa Keuangan, Emiten, dan Perusahaan Publik; serta Finance for Financial Services Institutions, Issuers, and
Public Companies; and
5. Pedoman Teknis Penerapan Keuangan Keberlanjutan bagi 5. Technical Guidelines for Implementing Sustainable Finance
Sektor Perbankan dalam mengimplementasikan Keuangan for the Banking Sector in implementing Sustainable Finance
Keberlanjutan sesuai Peraturan Otoritas Jasa Keuangan in accordance with Financial Services Authority Regulation
No. 51/POJK.03/2017 tentang Penerapan Keuangan No. 51/POJK.03/2017 on Implementation of Sustainable
Keberlanjutan Bagi Lembaga Jasa Keuangan, Emiten, dan Finance for Financial Services Institutions, Issuers, and
Perusahaan Publik. Public Companies.
Penanggung Jawab Penerapan Person in Charge of Implementing
Keuangan Berkelanjutan [POJK51-E.1] Sustainable Finance [POJK51-E.1]
Dalam mendukung implementasi keuangan berkelanjutan, In supporting the implementation of sustainable finance,
Bank menunjuk Tim Rencana Aksi Keuangan Berkelanjutan the Bank has appointed the Sustainable Finance Action
(Tim RAKB) atau Fungsi Lingkungan, Sosial, dan Tata Kelola Plan Team (RAKB Team) or the Environmental, Social, and
(LST) sebagai pihak yang bertanggung jawab. Tim ini Governance (ESG) Function as the responsible party. This
menjalankan peran dalam perencanaan, pengelolaan, serta team carries out roles in planning, managing, and overseeing
pengawasan pelaksanaan program keuangan berkelanjutan the implementation of sustainable finance programs to ensure
agar selaras dengan kebijakan internal dan ketentuan peraturan alignment with internal policies and prevailing regulatory
yang berlaku. requirements.
PT Bank Ina Perdana Tbk 378 Laporan Tahunan 2025 Annual Report
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Keberlanjutan Sosial dan Lingkungan
Social and Environmental Sustainability
Penanggung Jawab
Person in Charge
Direktur
Director
Koordinator
Coordinator
• Direktur Manajemen Risiko & Kepatuhan
• Divisi Legal & Sekretaris Perusahaan
• Directorate of Risk Management & Compliance
• Legal & Corporate Secretary Division
Penyusun dan Laporan Penerapan Evaluasi Supporting
Monitoring Berkelanjutan Implementation dan Quality
Compiler and Sustainability • Divisi Corporate Banking Evaluation • Divisi Digital
Monitoring Report • Divisi SME & Comercial and Quality Governance
Divisi Divisi Legal Banking Divisi • Divisi Human Capital
Manajemen & Sekretaris • Divisi Product Development & Audit Internal
Risiko Perusahaan Marketing Strategy
• Divisi Operasional
• Divisi Treasury
• Divisi General Service &
Procurement
• Divisi Loan Operation Kantor
Cabang
Risk Legal & • Corporate Banking Division Internal Audit • Digital Governance
Management Corporate • SME & Commercial Banking Division Division
Division Secretary Division • Human Capital Division
Division • Product Development &
Marketing Strategy Division
• Operations Division
• Treasury Division
• General Services &
Procurement Division
• Branch Office Loan
Operations Division
Uraian terkait tugas, fungsi, wewenang dan tanggung jawab A description of the duties, functions, authorities, and
masing-masing divisi/unit kerja dalam TIM RAKB/Fungsi LST responsibilities of each division/work unit within the RAKB Team/
Bank INA diungkapkan dalam tabel berikut. ESG Function of Bank INA is presented in the following table.
Divisi/Bagian Tugas, Fungsi, Wewenang, dan Tanggung Jawab
Division/Department Duties, Functions, Authorities, and Responsibilities
Penanggung Jawab • Merumuskan visi dan misi penerapan keuangan • Formulating the vision and mission of sustainable
Person in Charge Keberlanjutan; finance implementation;
• Menyusun dan menetapkan kebijakan dan prosedur • Developing and establishing policies and procedures for
penerapan keuangan keberlanjutan dengan persetujuan sustainable finance implementation with the approval
Dewan Komisaris; serta of the Board of Commissioners; and
• Memberikan arahan terhadap pelaksanaan penerapan • Providing direction on sustainable finance
keuangan keberlanjutan. implementation.
Koordinator • Mengoordinasikan, mengarahkan, membina, dan • Coordinating, directing, fostering, and supervising
Coordinator mengawasi segala kegiatan terkait dengan penerapan all activities related to the sustainable finance
keuangan keberlanjutan, termasuk namun tidak terbatas implementation, including but not limited to
pada kegiatan penyusunan dan monitoring, penerapan, the preparation and monitoring, implementation,
evaluasi, dan penyusunan Laporan Keuangan evaluation, and preparation of periodic sustainable
Keberlanjutan secara berkala; serta financial reports; and
• Menyampaikan laporan pelaksanaan atas penerapan • Delivering periodic reports on sustainable finance
keuangan keberlanjutan kepada Direksi secara berkala. implementation to the Board of Directors.
Penyusun dan • Merancang, merumuskan, dan menyusun RAKB sesuai • Designing, formulating, and preparing RAKB in
Monitoring dengan kebijakan dan ketentuan yang berlaku, termasuk accordance with the applicable policies and regulations,
Compiler and namun tidak terbatas pada target market, limit, dan including but not limited to the target market, limits,
Monitoring kewenangan sesuai dengan kemampuan internal Bank and authorities in accordance with the Bank’s internal
dan kemampuan/peluang terbuka di pasar; serta capabilities and open capacities/opportunities in
the market; and
• Mengoordinasikan penyusunan RAKB dengan • Coordinating RAKB preparation by involving related
melibatkan unit kerja terkait, termasuk evaluasi atas work units, including evaluation of target achievement
pencapaian target dan realisasi atas RAKB. and RAKB realization.
Laporan Tahunan 2025 Annual Report 379 PT Bank Ina Perdana Tbk
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Divisi/Bagian Tugas, Fungsi, Wewenang, dan Tanggung Jawab
Division/Department Duties, Functions, Authorities, and Responsibilities
Evaluasi dan Quality • Memastikan penerapan keuangan keberlanjutan • Ensuring that sustainable finance implementation is
Evaluation and Quality sesuai dengan kebijakan dan rencana kerja penerapan in accordance with the policies and work plans for
keuangan keberlanjutan; implementing sustainable finance;
• Merancang, merumuskan, dan menentukan sistem • Designing, formulating, and defining efficient and
monitoring yang efisien dan efektif terkait penerapan effective monitoring system for sustainable finance
keuangan keberlanjutan; serta implementation; and
• Mengevaluasi kebijakan, sistem, dan prosedur • Evaluating policies, systems, and procedures for
penerapan keuangan keberlanjutan, serta memberikan implementing sustainable finance, and providing
rekomendasi penyempurnaannya. recommendations for improvement.
Laporan Keberlanjutan Menyusun laporan penerapan keuangan keberlanjutan Preparing periodic reports on sustainable finance
Sustainability Report secara berkala sesuai ketentuan yang berlaku dan implementation in accordance with applicable regulations
menyampaikannya kepada pihak yang berwenang sesuai and submitting the reports to competent authorities
tenggat waktu yang ditetapkan. according to the stipulated deadline.
Supporting Mendukung dan membantu sepenuhnya terkait dengan Fully supporting and assisting the sustainable finance
penerapan keuangan keberlanjutan, termasuk namun implementation, including but not limited to providing
tidak terbatas pada penyediaan data, informasi, dokumen data, information, required documents, and other matters
yang dibutuhkan, dan hal-hal lain terkait proses sosialisasi/ related to the dissemination/internalization process being
internalisasi yang dilakukan. carried out.
Pengembangan Kompetensi terkait Competency Development related to
Keuangan Berkelanjutan [POJK51-E.2] Sustainable Finance [POJK51-E.2]
Bank INA berkomitmen untuk meningkatkan kompetensi Bank INA is committed to enhancing competencies in the field
di bidang keuangan berkelanjutan bagi Tim RAKB/Fungsi of sustainable finance for the RAKB Team/ESG Function as
LST serta karyawan yang terlibat melalui berbagai program well as involved employees through various training programs
pelatihan guna memperkuat kapasitas dan pemahaman dalam aimed at strengthening capacity and understanding in
penerapan prinsip LST. Melalui pengembangan kompetensi the implementation of ESG principles. Through such
tersebut, insan Bank diharapkan dapat berkontribusi aktif dalam competency development, Bank personnel are expected to
mendorong praktik keuangan yang bertanggung jawab, inklusif, actively contribute to promoting responsible and inclusive
serta mendukung pencapaian SDGs. Rincian pengembangan financial practices that support the achievement of the SDGs.
kompetensi yang dilaksanakan sepanjang tahun 2025 disajikan Details of the competency development activities implemented
sebagai berikut. throughout 2025 are presented as follows.
Jumlah
Topik Program Pengembangan Penyelenggara Jabatan Peserta Peserta
Development Program Topic Organizer Participant’s Position Number of
Participants
Dewan Komisaris, Kadiv
Institute of Internal
Audit for Tomorrow Strategic and Future Ready and Sustainable Board of Commissioner, 3
Auditors (IIA) Indonesia
Board of Director
Perhimpunan Bank
CEO Forum Economic Outlook 2026 Navigating Demand for Credits in Nasional (Perbanas) Direksi
1
Changing Economy National Bank Association Board of Director
of Indonesia (Perbanas)
CFO Forum 2025 Unlocking the Next Growth Potential Perbanas Direksi 1
CRO Roundtable 2025 Managing Bank Risk amidst Geopolitical and
Perbanas Direksi 1
Information Technology Changes
Digital Trust Insight 2026 Cyber security in an era of Uncertainty PWC Direksi 1
Dewan Komisaris, Direksi
Economic Outlook 2026 Navigating the Future PT Bank Ina Perdana Tbk Board of Commissioner, 6
Board of Director
Go Public Workshop Asset Backed Securities in Focus Opportunities and Direksi
Bursa Efek Indonesia 2
Challenges in Indonesia’s Market Board of Director
Satu dan CNBC Direksi
Indonesia Special Economic Zones Business Forum 2025 1
Indonesia Board of Director
PT Bank Ina Perdana Tbk 380 Laporan Tahunan 2025 Annual Report
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Keberlanjutan Sosial dan Lingkungan
Social and Environmental Sustainability
Jumlah
Topik Program Pengembangan Penyelenggara Jabatan Peserta Peserta
Development Program Topic Organizer Participant’s Position Number of
Participants
Launching Kampanye Nasional Berantas Scam dan Aktivitas Keuangan Ilegal
dan Seminar International Preventing and Combating Financial Scams
Otoritas Jasa Keuangan Direksi
Launch of the National Campaign to Eradicate Scams and Illegal Financial 1
dan Satgas PASTI Board of Director
Activities and the International Seminar on Preventing and Combating
Financial Scams
Sustainability Accounting and Reporting in the Financial Services OJK Institute KaDept 1
Webinar Risk and Governance Summit 2025 Empowering the GRC Dewan Komisaris
Otoritas Jasa Keuangan 3
Ecosystem to Drive Economic Growth and National Resilience Board of Commissioner
Dewan Komisaris
Webinar The Future of Digital Innovation in Finance OJK Institute 3
Board of Commissioner
Workshop Penyusunan Laporan Climate Risk Management and Scenario Kadiv, Kadept, Staff
Workshop on the Preparation of Climate Risk Management and Scenario Suriyanto Division Head, 21
Reports. Department Head, Staff
Penilaian Risiko atas Penerapan Risk Assessment of Sustainable Finance
Keuangan Berkelanjutan [POJK51-E.3] Implementation [POJK51-E.3]
Dalam mendukung penerapan keuangan berkelanjutan, Bank In supporting the implementation of sustainable finance,
INA mengelola risiko secara terintegrasi dengan menjunjung Bank INA manages risks in an integrated manner by
tinggi prinsip kehati-hatian serta kesinambungan usaha. upholding prudential principles and business continuity.
Pengelolaan risiko tersebut berada di bawah pengawasan Such risk management is conducted under the oversight
seluruh organ perusahaan, termasuk Direksi dan Dewan of all corporate organs, including the Board of Directors
Komisaris melalui Komite Pemantau Risiko, untuk memastikan and the Board of Commissioners through the Risk
keselarasan dengan kebijakan internal dan ketentuan peraturan Monitoring Committee, to ensure alignment with internal
yang berlaku. Secara berkala, Divisi Risk Management policies and prevailing regulations. On a periodic basis,
melakukan penilaian atas efektivitas penerapan manajemen the Risk Management Division assesses the effectiveness
risiko guna mengidentifikasi potensi eksposur dan area yang of risk management implementation to identify potential
memerlukan penyempurnaan, yang hasilnya menjadi dasar exposures and areas requiring improvement. The results serve
bagi penguatan strategi pengelolaan risiko pada periode as the basis for strengthening risk management strategies in
berikutnya. Jenis dan mitigasi risiko keuangan berkelanjutan subsequent periods. The types and mitigation of sustainable
Bank INA disajikan pada tabel berikut. finance risks of Bank INA are presented in the following table.
Jenis Risiko Mitigasi Risiko
Risk Type Risk Mitigation
Risiko Ekonomi
Economic Risk
Risiko Kredit • Melakukan analisis yang memadai tentang calon debitur sebelum memberikan kredit,
Debitur pelaku usaha kategori keuangan keberlanjutan termasuk mengevaluasi histori keuangan dan reputasi mereka;
gagal dalam memenuhi kewajibannya. • Monitoring terhadap kondisi usaha dan pemenuhan kewajiban debitur;
• Restrukturisasi bagi debitur yang masih memiliki prospek usaha dan terdampak
pandemi Covid-19;
• Evaluasi terhadap eksposur kredit Bank; serta
• Pengkinian terhadap kebijakan dan ketentuan perkreditan Bank, disesuaikan dengan
kondisi ekonomi dan pasar yang terjadi.
Credit Risk • Conducting adequate analysis of prospective debtors before providing credit,
The debtors of business actors in the sustainable finance including evaluating their financial history and reputation;
category failed to fulfill their obligations. • Monitoring of business conditions and fulfilment of debtor obligations;
• Restructuring for debtors who still have business prospects and are affected by
the Covid-19 pandemic;
• Evaluating the Bank’s credit exposure; and
• Updating the Bank’s credit policies and provisions, adjusted to the prevailing economic
and market conditions.
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Jenis Risiko Mitigasi Risiko
Risk Type Risk Mitigation
Risiko Kepatuhan • Melakukan diseminasi peraturan-peraturan kepada Manajemen dan Unit Kerja
Sanksi administratif berupa teguran atau peringatan Pelaksana, termasuk hal-hal yang harus dipenuhi Bank;
tertulis atau denda bagi Bank yang tidak melaksanakan • Sertifikasi Manajemen Risiko dan refreshment bagi pejabat Bank, sesuai tingkatannya,
aksi keuangan keberlanjutan serta berpotensi secara berkesinambungan; serta
memengaruhi nilai tingkat kesehatan Bank. • Melakukan Quality Assurance Policy and Procedure yang dilakukan oleh Unit Kerja
Kepatuhan.
Compliance Risk • Conducting dissemination of regulations to Management and Implementing Work
Administrative sanctions in the form of written Units, including matters that must be fulfilled by the Bank;
reprimands or warnings or fines for Banks that do • Risk Management Certification and refreshment for Bank officials, according to their
not carry out sustainable finance actions, and have level, on an ongoing basis; and
the potential to affect the soundness level of the Bank. • Implementing Quality Assurance Policy and Procedure by the Compliance Work Unit.
Risiko Stratejik • Memantau kinerja Bank yang merupakan hasil dari pelaksanaan strategi usaha maupun
Pencapaian kinerja yang tidak mencapai target dalam Rencana Bisnis Bank (RBB) yang dibahas pada rapat-rapat pengurus, Komite Pengarah
RAKB. Teknologi Informasi, rapat ALCO, dan sebagainya;
• Meningkatkan kompetensi SDM sejalan dengan perkembangan digital banking; serta
• Melakukan penyesuaian kebijakan dan prosedur terhadap lingkungan bisnis (eksternal
dan internal) serta peraturan yang berlaku.
Strategic Risk • Monitoring the Bank’s performance, which is the result of the implementation of
Performance achievement that does not reach RAKB business strategy and Bank’s Business Plan (RBB) and discussed at management
target. meetings, Information Technology Steering Committee, ALCO meetings, and so on;
• Improving HR competencies in line with digital banking developments; and
• Adjusting policies and procedures to the business environment (external and internal)
and applicable regulations.
Risiko Reputasi • Meminimalkan/menghindari pelanggaran terhadap peraturan yang berlaku, khususnya
Potensi risiko adanya opini negatif yang timbul karena terkait keuangan keberlanjutan;
Bank tidak melakukan aksi keuangan keberlanjutan. • Menangani keluhan nasabah dengan baik;
• Meningkatkan kualitas pelayanan terhadap nasabah; serta
• Menangani keluhan nasabah dengan baik.
Reputation Risk • Minimizing/avoiding violations of applicable regulations, particularly regarding
Potential risk of negative opinion arising because sustainable finance;
the Bank does not carry out sustainable finance actions. • Handling customer complaints properly;
• Improving the quality of service to customers; and
• Handling customer complaints properly.
Risiko Hukum • Sebelum proyek pembiayaan dijalankan, terlebih dahulu dianalisis oleh Departemen
Potensi tuntutan pihak ketiga akibat proyek pembiayaan Legal untuk mengantisipasi adanya kelemahan hukum;
yang menyebabkan terjadinya kerusakan lingkungan. • Mempersiapkan materi kasus dan pemantauan proses hukum yang sedang
berlangsung; serta
• Meningkatkan aspek pengendalian internal dalam memberikan penawaran kredit,
pengikatan dan perjanjian kredit, pengikatan jaminan dan perjanjian kerja sama dengan
pihak ketiga.
Legal Risk • Before a financing project is executed, first the Legal Department shall analyze such to
Potential third-party lawsuit due to financing projects anticipate legal weaknesses;
that cause environmental damage. • Preparing case materials and monitoring ongoing legal processes; and
• Improving internal control aspects in offering credit, credit binding and agreement,
binding guarantees, and cooperation agreements with third parties.
Risiko Operasional • Menumbuhkan kesadaran akan risiko kepada setiap karyawan;
Potensi risiko RAKB yang tidak berjalan karena SDM yang • Meningkatkan tanggung jawab setiap pelaksanaan operasional;
tidak memadai, proses internal yang tidak mendukung, • Melakukan perbaikan infrastruktur Bank; serta
dan kejadian eksternal yang memengaruhi proses • Menerbitkan dan melakukan review terhadap ketentuan untuk mendukung aktivitas
pencapaian RAKB. operasional Bank, khususnya terkait keuangan keberlanjutan.
Operational Risk • Growing risk awareness to every employee;
RAKB potential risks that do not work due to inadequate • Increasing the responsibility for each operational implementation;
HR, unsupportive internal process, and external events • Improving the Bank’s infrastructure; and
affecting the process of achieving RAKB. • Publishing and reviewing provisions to support the Bank’s operational activities,
particularly related to sustainable finance.
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Keberlanjutan Sosial dan Lingkungan
Social and Environmental Sustainability
Jenis Risiko Mitigasi Risiko
Risk Type Risk Mitigation
Risiko Sosial
Social Risk
Kegagalan penerapan prinsip keuangan keberlanjutan di Mengikutsertakan karyawan dalam pelatihan terkait keuangan keberlanjutan, baik yang
internal yang terjadi akibat rendahnya pemahaman terkait diselenggarakan oleh internal maupun eksternal Bank.
keuangan keberlanjutan yang dimiliki oleh karyawan dan
(calon) debitur Bank.
Failure to implement sustainable finance principles Enrolling employees in training programs related to sustainable finance, held internally by
internally due to low understanding of the Bank’s the Bank or externally.
employees and (prospective) debtors on sustainable
finance.
Risiko Lingkungan
Environmental Risk
Pembiayaan terhadap Kegiatan Usaha yang Tidak Menetapkan syarat minimum terhadap penyaluran kredit pada kegiatan usaha yang
Bertanggung Jawab terkait langsung dengan lingkungan, seperti kelengkapan dokumen Analisis Mengenai
Pembiayaan terhadap kegiatan usaha yang tidak Dampak Lingkungan Hidup (AMDAL) dan Program Penilaian Peringkat Kinerja Perusahaan
bertanggung jawab dapat merusak reputasi Bank dan dalam Pengelolaan Lingkungan Hidup (PROPER).
keberlanjutan ekosistem lingkungan hidup.
Financing of Irresponsible Business Activities Establishing minimum requirements for lending to business activities that are directly
Financing irresponsible business activities can damage related to the environment, such as completeness of Environmental Impact Analysis
the Bank’s reputation and sustainability of environmental (AMDAL) documents and the Company Performance Rating Program in Environmental
ecosystem. Management (PROPER).
Risiko terkait Iklim Mengintegrasikan pertimbangan iklim dalam strategi bisnis, mengadopsi praktik keuangan
Perubahan iklim dapat memberikan dampak signifikan keberlanjutan, melakukan evaluasi risiko iklim terpadu, dan mengembangkan skenario
pada kinerja keuangan debitur, terutama bagi sektor stres iklim untuk memahami dampak potensialnya terhadap portofolio. Selain itu, Bank
usaha yang rentan terhadapnya. Risiko iklim ini merujuk juga berupaya mendukung proyek-proyek hijau dan berinvestasi dalam inovasi teknologi
pada risiko transisi dan juga risiko fisik. yang berkontribusi pada mitigasi perubahan iklim.
Climate-related Risks Integrating climate considerations into business strategies, adopting sustainable finance
Climate change can have a significant impact on practices, conducting integrated climate risk evaluations, and developing climate stress
the financial performance of debtors, especially for scenarios to understand their potential impact on the portfolio. In addition, the Bank also
business sectors that are vulnerable to it. Climate risk strives to support green projects and invest in technological innovations that contribute
refers to transition risk as well as physical risk. to climate change mitigation.
Tantangan Penerapan Prinsip Keuangan Challenges of Implementing Sustainable
Keberlanjutan dan Strategi ke Depan Finance Principles and Future Strategies
[POJK51-E.5] [POJK51-E.5]
Bank INA mengidentifikasi berbagai tantangan dalam Bank INA has identified various challenges in the implementation
implementasi keuangan berkelanjutan serta merumuskan of sustainable finance and has formulated follow-up strategies
strategi tindak lanjut yang akan dijalankan ke depan, to be carried out going forward, as outlined below.
sebagaimana diuraikan berikut.
Tantangan Strategi
Challenge Strategy
Perubahan kebijakan pemerintah. Melakukan analisis kesesuaian aktivitas operasional dengan kebijakan pemerintah,
khususnya yang terkait keberlanjutan.
Changes in government policy. Conducting an analysis of the suitability of operational activities with government
policies, especially those related to sustainability.
Kebutuhan terhadap bekal pengetahuan yang cukup Meningkatkan pemahaman karyawan, khususnya analis maupun account officer, terkait
bagi analis maupun account officer, khususnya terkait keuangan keberlanjutan dan/atau lingkungan hidup.
pemberian kredit bagi kegiatan usaha keberlanjutan.
The need for adequate knowledge for analysts and Increasing employees understanding, particularly analysts and account officers, related
account officers, particularly related to granting credit to sustainable finance and/or the environment.
for sustainable business activities.
Kebutuhan terhadap produk-produk Bank yang Mengembangkan produk pembiayaan dengan prinsip keuangan keberlanjutan.
mengakomodir kegiatan usaha keberlanjutan.
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Tantangan Strategi
Challenge Strategy
The needs for the Bank’s products that accommodate Developing financing products with sustainable finance principles.
sustainable business activities.
Kemampuan dunia usaha untuk menyerap penyaluran • Melanjutkan upaya restrukturisasi kredit secara selektif, terutama bagi sektor-sektor
dana kredit dari Bank saat ini mulai menunjukkan yang masih terdampak pemulihan ekonomi;
pemulihan, meskipun masih menghadapi tantangan • Melakukan pengawasan intensif terhadap kualitas kredit dan profil risiko debitur;
akibat ketidakpastian ekonomi global dan domestik. • Melakukan penilaian atas keberlangsungan usaha debitur serta memastikan
pencadangan yang memadai; serta
• Memasarkan produk kredit produktif kepada pelaku usaha dengan rekam jejak yang
baik, terutama pada sektor-sektor prioritas yang memiliki prospek pertumbuhan
berkelanjutan.
The ability of business world to absorb lending funds from • Selectively continuing the credit restructuring effort, particularly for sectors still
the Bank is starting to show recovery, even with the affected by the economic recovery;
remaining challenges due to global and domestic • Intensively supervising the credit quality and debtor’s risk profile;
economic uncertainties. • Assessing debtor’s business continuity and ensuring adequate reserves; and
• Marketing various productive credit products to entrepreneurs with good track record,
particularly in priority sectors with sustainable growth prospects.
Uji Tuntas Aspek Keberlanjutan Due Diligence of Sustainability Aspect
Dalam mendukung penerapan keuangan berkelanjutan, Bank In supporting the implementation of sustainable finance,
INA melakukan proses uji tuntas melalui penilaian menyeluruh Bank INA conducts a due diligence process through
atas dampak ekonomi, sosial, dan lingkungan yang timbul a comprehensive assessment of the economic, social, and
dari aktivitas usaha Bank, baik secara langsung maupun tidak environmental impacts arising from the Bank’s business
langsung. Penilaian ini dilakukan untuk memastikan bahwa activities, both directly and indirectly. This assessment is
kegiatan operasional tidak hanya berorientasi pada penciptaan carried out to ensure that operational activities are not solely
nilai ekonomi, tetapi juga memperhatikan keberlanjutan sosial oriented toward economic value creation, but also take into
dan kelestarian lingkungan, serta selaras dengan ekspektasi account social sustainability and environmental preservation,
para pemangku kepentingan. in alignment with stakeholders’ expectations.
Untuk menjaga kepatuhan dan relevansi program keberlanjutan, To maintain compliance and relevance of its sustainability
Fungsi LST Bank INA secara berkala melakukan penelaahan programs, the Bank INA ESG Function periodically reviews
terhadap ketentuan peraturan perundang-undangan yang prevailing laws and regulations. The results of such reviews
berlaku. Hasil penelaahan tersebut digunakan sebagai dasar serve as the basis for evaluating the effectiveness of ongoing
dalam mengevaluasi efektivitas program yang telah berjalan programs and for formulating the development of sustainability
sekaligus merumuskan pengembangan program keberlanjutan initiatives in the subsequent period, taking into consideration
pada periode berikutnya, dengan mempertimbangkan capaian performance achievements, potential risks, and alignment with
kinerja, potensi risiko, serta keselarasan dengan visi, misi, dan the Bank’s vision, mission, and strategic targets.
target strategis Bank.
Dalam perencanaan dan pelaksanaan program keberlanjutan, In the planning and implementation of sustainability programs,
Bank INA menerapkan pendekatan bottom-up dengan Bank INA applies a bottom-up approach by encouraging
mendorong kolaborasi dan keterlibatan aktif para pemangku collaboration and active engagement of relevant stakeholders.
kepentingan yang relevan. Melalui proses ini, Bank INA Through this process, Bank INA ensures that each sustainability
memastikan bahwa setiap inisiatif keberlanjutan dirancang initiative is designed in an inclusive manner, responsive to
secara inklusif, responsif terhadap kebutuhan, serta mampu stakeholders’ needs, and capable of delivering sustainable
memberikan manfaat yang berkelanjutan bagi pemangku benefits to both internal and external stakeholders.
kepentingan internal maupun eksternal.
Pendekatan Holistik Terintegrasi dalam Integrated Holistic Approach in
Pelaksanaan Keberlanjutan the Implementation of Sustainability
Bank INA mengintegrasikan prinsip keberlanjutan ke dalam Bank INA integrates sustainability principles into its business
pengelolaan usaha melalui pendekatan yang menyeimbangkan management through an approach that balances social,
aspek sosial, ekonomi, dan lingkungan sebagai satu kesatuan. economic, and environmental aspects as an integrated
Pendekatan tersebut dirancang dengan mengacu pada prinsip whole. This approach is designed with reference to
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Keberlanjutan Sosial dan Lingkungan
Social and Environmental Sustainability
triple bottom line (people, profit, dan planet) serta 7 subjek the triple bottom line principles (people, profit, and planet) and
inti ISO 26000, guna memastikan bahwa aktivitas bisnis Bank the seven core subjects of ISO 26000, to ensure that the Bank’s
dijalankan secara bertanggung jawab, etis, dan berkelanjutan business activities are conducted in a responsible, ethical, and
dalam jangka panjang. sustainable manner over the long term.
ISO 26000 Social Responsibility
Tata Kelola Organisasi Praktik Ketenagakerjaan, Keselamatan, dan Kesehatan Kerja
Organizational Governance Employment, Occupational Health, and Safety Practices
Pemenuhan Hak Asasi Manusia Pelibatan dan Pengembangan Masyarakat
Fulfillment of Human Rights Community Engagement and Development
Prosedur Operasi yang Adil
Fair Operating Procedures Produk/Jasa serta Pelanggan, Mitra Usaha, dan Investor
Products/Services as well as Customers, Business Partners, and
Lingkungan Hidup Investors
Environment
Lingkup dan Program Keberlanjutan Mandatory and Voluntary Sustainability
yang Merupakan Kewajiban maupun Scope and Programs
Melebihi Kewajiban
Bank INA melaksanakan berbagai program keberlanjutan Bank INA implements various sustainability programs that
yang mencakup pemenuhan kewajiban sesuai ketentuan yang encompass compliance with prevailing regulatory requirements
berlaku serta inisiatif tambahan yang melampaui kewajiban as well as additional initiatives beyond such obligations, as
tersebut, sebagaimana diuraikan berikut. described below.
Insiatif Program Keberlanjutan Landasan Hukum
Sustainability Program Initiative Legal Foundation
Lingkungan • Undang-Undang No. 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup; serta
• Peraturan Otoritas Jasa Keuangan No. 51 Tahun 2017 tentang Penerapan Keuangan Keberlanjutan
Bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik.
Environment • Law No. 32 of 2009 on Environmental Protection and Management; and
• Financial Services Authority Regulation No. 51 of 2017 on Implementation of Sustainable Finance for
Financial Services Institutions, Issuers, and Public Companies.
Ketenagakerjaan • Undang-Undang No. 6 Tahun 2023; serta
• Peraturan Pemerintah No. 36 Tahun 2021 tentang Pengupahan.
Manpower • Law No. 6 of 2023; and
• Government Regulation No. 36 of 2021 on Wages.
Keselamatan Kerja Undang-Undang No. 1 Tahun 1970 tentang Keselamatan Kerja.
Occupational Safety Law No. 1 of 1970 on Occupational Safety.
Perlindungan Nasabah • Undang-Undang No. 8 Tahun 1999 tentang Perlindungan Pelanggan;
• Pasal 3 No. 2 (i) terkait Memperkuat Perlindungan atas Data Pribadi Nasabah Sektor Keuangan dalam
Undang-Undang No. 4 Tahun 2023 tentang Pengembangan dan Penguatan Sektor Keuangan;
• Peraturan Otoritas Jasa Keuangan No. 1/POJK.03/2013 tentang Perlindungan Konsumen Sektor Jasa
Keuangan; serta
• Peraturan Otoritas Jasa Keuangan No. 1/POJK.07/2013 tentang Transparansi Informasi Produk Bank
dan Penggunaan Data Pribadi Nasabah.
Customer Protection • Law No. 8 of 1999 on Customer Protection;
• Article 3 No. 2 (i) related to Strengthening the Protection of Personal Data of Financial Sector
Customers in Law No. 4 of 2023 on Financial Sector Development and Strengthening;
• Financial Services Authority Regulation No. 1/POJK.03/2013 on Consumer Protection in the Financial
Services Sector; and
• Financial Services Authority Regulation No. 1/POJK.07/2013 on Transparency of Bank’s Product
Information and Use of Customer Personal Data.
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Insiatif Program Keberlanjutan Landasan Hukum
Sustainability Program Initiative Legal Foundation
Program Anti-Korupsi dan Anti-Fraud Undang-Undang No. 20 Tahun 2001 tentang Perubahan atas Undang-Undang No. 31 tahun 1999
tentang Pemberantasan Tindak Pidana Korupsi.
Anti-Corruption and Anti-Fraud Program Law No. 20 of 2001 on Amendments to Law No. 31 of 1999 on Eradication of Corruption Criminal Act.
Literasi dan Inklusi Keuangan Peraturan Otoritas Jasa Keuangan No. 3 Tahun 2023 tentang Peningkatan Literasi dan Inklusi Keuangan
di Sektor Jasa Keuangan bagi Konsumen dan/atau Masyarakat.
Financial Literacy and Inclusion Financial Services Authority Regulation No. 3 of 2023 on Increasing Financial Literacy and Inclusion in
the Financial Services Sector for Consumers and/or the Community.
Sebagai bagian dari komitmen sosial yang melampaui As part of its social commitment beyond regulatory
pemenuhan kewajiban regulasi, Bank INA mengembangkan compliance, Bank INA develops various social initiatives aimed
berbagai inisiatif sosial yang ditujukan untuk mendukung at supporting the improvement of educational quality and
peningkatan kualitas pendidikan dan kesejahteraan masyarakat, community welfare, particularly in areas surrounding the Bank’s
khususnya di sekitar wilayah operasional Bank, antara lain operational locations, including scholarship programs and
melalui program beasiswa dan kegiatan bantuan sosial. social assistance activities.
Keberlanjutan Pengembangan Sosial
Sustainability of Social Development
Penegakan Hak Asasi Manusia [ESG-S.09] Enforcement of Human Rights [ESG-S.09]
Komitmen Commitment
Bank INA mengintegrasikan prinsip penghormatan terhadap Bank INA integrates respect for human rights (HR) principles
hak asasi manusia (HAM) ke dalam pengelolaan operasional into its operational management and employment relations
dan hubungan kerja sebagai bagian dari penerapan tata kelola as part of responsible governance practices. Although
yang bertanggung jawab. Meskipun kebijakan HAM belum a dedicated human rights policy has not yet been formalized
dituangkan dalam satu dokumen tersendiri dan masih tercakup in a standalone document and is currently embedded within
dalam berbagai kebijakan internal, Bank memastikan adanya various internal policies, the Bank ensures protection against
perlindungan terhadap segala bentuk diskriminasi, eksploitasi, all forms of discrimination, exploitation, and potential violations
serta potensi pelanggaran hak individu. Komitmen tersebut of individual rights. This commitment is reflected in efforts
tercermin melalui upaya membangun lingkungan kerja yang to foster an inclusive, fair, and mutually respectful work
inklusif, adil, dan saling menghormati bagi seluruh insan Bank environment for all Bank personnel and stakeholders.
dan pemangku kepentingan.
Lingkup Tanggung Jawab Scope of Responsibilities
Ruang lingkup tanggung jawab terkait penerapan HAM The scope of responsibilities related to the implementation of
diuraikan sebagai berikut. human rights is described as follows.
1. Menghindari keterlibatan pada kegiatan yang melanggar 1. Avoiding involvement in activities that violate human
HAM. rights.
2. Melakukan penanganan keluhan pemangku kepentingan 2. Handling stakeholders’ complaints properly.
dengan baik.
3. Tidak melakukan tindakan-tindakan diskriminatif. 3. Not taking discriminatory actions.
4. Melakukan pemenuhan hak-hak sipil dan politik bagi 4. Fulfilling employees’ civil and political rights.
karyawan.
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Keberlanjutan Sosial dan Lingkungan
Social and Environmental Sustainability
5. Melaksanakan pemenuhan hak ekonomi sosial dan budaya 5. Fulfilling employees’ economic, social, and cultural rights.
bagi karyawan.
6. Menjalankan pemenuhan prinsip fundamental dan hak 6. Fulfilling fundamental principles and rights in the work
dalam lingkungan kerja. environment.
Pelaksanaan Inisiatif Implementation of the Initiative
Pelaksanaan inisiatif Bank INA terkait HAM diuraikan sebagai The implementation of Bank INA’s human rights-related
berikut. initiatives is described as follows.
1. Praktik Kerja Tanpa Pelibatan Tenaga Kerja Anak ataupun 1. Occupational Practices Without Involving Child Labor
Kerja Paksa [POJK51-F.19] [ESG-S.10] or Forced Labor [POJK51-F.19] [ESG-S.10]
Bank INA memastikan penghormatan terhadap HAM Bank INA ensures that respect for human rights
diterapkan secara konsisten dalam pengelolaan SDM. Bank is consistently implemented in Human Resources
menegaskan bahwa seluruh kegiatan operasional dijalankan management. The Bank affirms that all operational
tanpa praktik kerja paksa maupun pelibatan tenaga activities are carried out without forced labor practices
kerja anak, dengan mengacu pada ketentuan peraturan or the employment of child labor, in compliance with
perundang-undangan yang berlaku, termasuk Undang- prevailing laws and regulations, including Law No. 11 of
Undang No. 11 Tahun 2020 tentang Cipta Kerja, Peraturan 2020 concerning Job Creation, Government Regulation
Pemerintah No. 36 Tahun 2021 tentang Pengupahan, No. 36 of 2021 concerning Wages, and International
serta Konvensi International Labour Organization (ILO) Labour Organization (ILO) Convention No. 138 concerning
No. 138 mengenai Usia Minimum untuk Bekerja. the Minimum Age for Employment.
Implementasi komitmen tersebut tercermin melalui The implementation of this commitment is reflected in
pengaturan waktu kerja sesuai ketentuan, yaitu maksimal the regulation of working hours in accordance with
40 jam per minggu, serta pemberian upah lembur prevailing provisions, namely a maximum of 40 hours per
berdasarkan Perjanjian Kerja Bersama (PKB). Bank juga week, as well as the provision of overtime pay based on
menjamin hak karyawan untuk menyampaikan keberatan the Collective Labor Agreement (CLA). The Bank also
atas pelaksanaan kerja lembur. Selain itu, pengendalian guarantees employees’ rights to raise objections regarding
usia tenaga kerja dilakukan sejak tahap rekrutmen dengan the implementation of overtime work. In addition, control
memastikan bahwa seluruh karyawan yang dipekerjakan over the minimum working age is carried out from the
telah memenuhi batas usia minimum sesuai ketentuan yang recruitment stage by ensuring that all employees hired
berlaku. meet the minimum age requirement in accordance with
applicable regulations.
2. Hak Cuti 2. Leave Rights
Setiap karyawan Bank INA berhak memperoleh cuti tahunan Each Bank INA employee is entitled to annual leave of at
paling sedikit 12 hari kerja per tahun, yang dapat meningkat least 12 working days per year, which may increase based
sesuai dengan masa kerja hingga maksimal 18 hari kerja per on length of service up to a maximum of 18 working days
tahun. per year.
3. Izin Menjalankan Ibadah 3. Permission to Conduct Worship
Bank INA mendorong penghormatan terhadap keberagaman Bank INA promotes respect for diversity by ensuring
dengan memastikan pemenuhan hak karyawan dalam the fulfillment of employees’ rights to perform religious
menjalankan ibadah sesuai dengan keyakinan masing-masing. practices in accordance with their respective beliefs. This
Dukungan tersebut diwujudkan melalui penyediaan fasilitas support is manifested through the provision of adequate
yang memadai serta pengaturan waktu kerja yang fleksibel facilities and flexible working arrangements as needed,
sesuai kebutuhan, termasuk pemberian cuti pada hari besar including leave on religious holidays. This approach is
keagamaan. Pendekatan ini diterapkan untuk menciptakan implemented to create a conducive, harmonious, and
lingkungan kerja yang kondusif, harmonis, dan saling mutually respectful work environment among all Bank
menghormati antar insan Bank. personnel.
4. Izin Melahirkan dan Izin Laktasi 4. Maternity Leave and Lactation Permit
Dalam mendukung kesejahteraan dan perlindungan In supporting the welfare and protection of female
karyawan wanita, Bank INA menerapkan pengaturan employees, Bank INA implements maternity leave
cuti melahirkan dan fasilitas laktasi yang memungkinkan arrangements and lactation facilities that enable a balance
keseimbangan antara peran keluarga dan tanggung jawab between family roles and professional responsibilities.
pekerjaan. Kebijakan tersebut memberikan ruang yang These policies provide adequate leave before and after
memadai bagi karyawan sebelum dan setelah melahirkan, childbirth, while also supporting nursing mothers in utilizing
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sekaligus mendukung ibu menyusui untuk memanfaatkan lactation time during working hours. All such arrangements
waktu laktasi selama jam kerja. Seluruh pengaturan ini are implemented in accordance with prevailing laws and
dilaksanakan dengan mengacu pada ketentuan peraturan regulations, including Law No. 13 of 2003 concerning
perundang-undangan yang berlaku, termasuk Undang- Manpower and Government Regulation No. 33 of 2012
Undang No. 13 Tahun 2003 tentang Ketenagakerjaan concerning Exclusive Breastfeeding, while maintaining
dan Peraturan Pemerintah No. 33 Tahun 2012 tentang the continuity of the Bank’s operations.
Pemberian Air Susu Ibu Eksklusif, dengan tetap menjaga
kelancaran operasional Bank.
5. Kebebasan Berserikat dan Berkumpul 5. Freedom of Association and Assembly
Bank INA mengakui dan melindungi hak karyawan untuk Bank INA recognizes and protects employees’ rights to
berserikat dan berkumpul sebagai bagian dari penerapan freedom of association and assembly as part of fostering
hubungan industrial yang sehat dan berimbang. Bank sound and balanced industrial relations. The Bank provides
memberikan ruang bagi karyawan untuk membentuk atau employees with the opportunity to establish or join lawful
bergabung dengan organisasi pekerja yang sah sebagai labor unions as a means of conveying aspirations and
sarana penyampaian aspirasi dan perlindungan kepentingan collectively protecting their interests. The exercise of
secara kolektif. Pelaksanaan hak tersebut dilakukan dengan these rights is carried out in accordance with prevailing
mengacu pada ketentuan peraturan perundang-undangan laws and regulations, including Article 28 Constitution
yang berlaku, termasuk Pasal 28 Undang-Undang Dasar of the Republic of Indonesia and Presidential Decree
Negara Republik Indonesia serta Keputusan Presiden No. 83 of 1998 ratifying International Labour Organization
No. 83 Tahun 1998 yang meratifikasi Konvensi International (ILO) Convention No. 87 of 1948 concerning Freedom of
Labour Organization (ILO) No. 87 Tahun 1948 tentang Association and Protection of the Right to Organize.
Kebebasan Berserikat dan Perlindungan Hak untuk
Membentuk Organisasi.
6. Kebijakan Bank mengenai Pelecehan Seksual dan/atau 6. Bank Policy on Sexual Harassment and/or
Non-Diskriminasi [ESG-S.08] Non-Discrimination [ESG-S.08]
Dalam menciptakan lingkungan kerja yang aman dan saling In creating a safe and mutually respectful work
menghormati, Bank INA menegakkan standar perilaku environment, Bank INA enforces standards of conduct that
yang melarang segala bentuk pelecehan seksual dan prohibit all forms of sexual harassment and discriminatory
praktik diskriminatif. Upaya pencegahan dan penanganan practices. Preventive and handling measures for sexual
pelecehan seksual telah diinternalisasikan ke dalam Kode harassment have been incorporated into the Bank’s Code
Etik Bank, sementara prinsip non-diskriminasi diterapkan of Ethics, while the principle of non-discrimination is
secara menyeluruh dalam pengelolaan ketenagakerjaan comprehensively applied in employment management
dan aktivitas operasional. Pendekatan ini menjadi bagian and operational activities. This approach forms part of
dari komitmen Bank untuk menjaga lingkungan kerja yang the Bank’s commitment to maintaining a fair, inclusive, and
adil, inklusif, dan bermartabat. dignified workplace.
Capaian Kegiatan Activity Achievements
Sepanjang tahun 2025, penerapan prinsip HAM di lingkungan Throughout 2025, the implementation of human rights
Bank INA dilaksanakan secara konsisten dan tercermin dalam principles within Bank INA was carried out consistently and
berbagai capaian, antara lain: reflected in various achievements, including:
1. Terbentuknya hubungan kerja yang baik dengan karyawan, 1. Establishment of good working relationships with
sehingga meningkatkan kinerja Bank; employees, and thereby, increasing the Bank’s performance;
2. Terbentuknya lingkungan kerja yang nyaman bagi seluruh 2. Establishment of comfortable work environment for all
karyawan; serta employees; and
3. Tidak terdapat laporan pelanggaran HAM yang diterima 3. No reports of human rights violations received by the Bank.
oleh Bank. [ESG-S.07] [ESG-S.07]
Penghargaan dan Sertifikasi Awards and Certifications
Sampai dengan akhir tahun 2025, Bank INA belum memperoleh As of the end of 2025, Bank INA has not yet received any awards
penghargaan atau sertifikasi yang secara khusus berkaitan or certifications specifically related to the implementation of
dengan penerapan HAM. Namun demikian, Bank tetap human rights. Nevertheless, the Bank remains committed to
berkomitmen untuk memperkuat pemenuhan dan penegakan continuously strengthening the fulfillment and enforcement of
prinsip-prinsip HAM secara berkelanjutan dalam seluruh human rights principles across all operational activities.
aktivitas operasional.
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Keberlanjutan Sosial dan Lingkungan
Social and Environmental Sustainability
Praktik Operasi yang Adil Fair Operating Practices
Komitmen Commitment
Dalam menjalankan kegiatan usaha, Bank INA menerapkan In conducting its business activities, Bank INA applies
praktik operasional yang berlandaskan prinsip transparansi, operational practices grounded in the principles of transparency,
integritas, dan akuntabilitas guna memastikan proses bisnis integrity, and accountability to ensure that business
berjalan secara adil dan bertanggung jawab. Setiap aktivitas processes are carried out in a fair and responsible manner. All
operasional dilaksanakan dengan menjunjung kesetaraan serta operational activities are implemented by upholding equality
tanpa perlakuan diskriminatif terhadap pemangku kepentingan, and without discriminatory treatment toward stakeholders,
dengan tetap mengedepankan prinsip efisiensi, efektivitas, while emphasizing efficiency, effectiveness, competitiveness,
daya saing, kewajaran, dan keadilan dalam pengambilan reasonableness, and fairness in business decision-making.
keputusan bisnis.
Pelaksanaan Inisiatif Implementation of the Initiative
Pelaksanaan inisiatif Bank INA terkait praktik operasi yang adil The implementation of Bank INA’s initiatives related to fair
diuraikan sebagai berikut. operating practices is outlined as follows.
1. Pengadaan Barang dan Jasa 1. Procurement of Goods and Services
Kebijakan yang mengatur tentang pengadaan barang dan The policy governing the Bank’s procurement of goods and
jasa Bank, yakni: services is as follows:
a. Pedoman & Kebijakan Alih Daya No. SDM/001/00/0818; a. Outsourcing Guidelines & Policy No. HR/001/00/0818;
b. Kebijakan Pengadaan Barang dan/atau Jasa b. Goods and/or Services Procurement Policy
No. UM/016/01/1221 tanggal 14 Desember 2021; serta No. UM/016/01/1221 dated December 14, 2021; and
c. Satuan Operasional Prosedur No. 108 tentang c. Operational Unit Procedure No. 108 on the Use of
Penggunaan Penyedia Barang Jasa Teknologi dan Technology and Information Service Goods Providers.
Informasi.
2. Pencegahan Benturan Kepentingan 2. Prevention of Conflict of Interest
Bank INA menerapkan pengendalian benturan kepentingan Bank INA implements conflict of interest controls
sebagai bagian dari upaya menjaga integritas, objektivitas, as part of its efforts to uphold integrity, objectivity,
dan profesionalisme dalam setiap proses bisnis. and professionalism in every business process. These
Pengaturan tersebut memastikan bahwa individu atau arrangements ensure that individuals or parties with
pihak yang memiliki potensi benturan kepentingan tidak potential conflicts of interest are not involved in decision-
dilibatkan dalam pengambilan keputusan. Dalam kondisi making. In certain circumstances where involvement
tertentu apabila keterlibatan tidak dapat dihindari, proses cannot be avoided, the decision-making process is
pengambilan keputusan dilakukan secara transparan conducted transparently by prioritizing the Bank’s interests
dengan mengedepankan kepentingan Bank, serta disertai and accompanied by adequate disclosure of the conflict of
pengungkapan benturan kepentingan secara memadai interest in the relevant decisions and reports.
dalam keputusan maupun laporan yang relevan.
3. Larangan Insider Trading [ESG-G.08] 3. Prohibition of Insider Trading [ESG-G.08]
Sebagai bagian dari penerapan tata kelola yang As part of the implementation of responsible governance
bertanggung jawab dan perlindungan terhadap integritas and the protection of market integrity, Bank INA enforces
pasar, Bank INA menerapkan kebijakan larangan insider a prohibition on insider trading to ensure that material
trading guna memastikan pengelolaan informasi material information is managed in a fair, transparent, and accountable
dilakukan secara adil, transparan, dan akuntabel. Kebijakan manner. This policy regulates the prohibition of utilizing
tersebut mengatur larangan pemanfaatan informasi undisclosed material information for personal benefit or for
material yang belum dipublikasikan untuk kepentingan the benefit of other parties, as well as the obligation to
pribadi maupun pihak lain, serta kewajiban menjaga maintain the confidentiality of sensitive information.
kerahasiaan informasi sensitif. Uraian lebih lanjut mengenai Further details regarding the policies and mechanisms for
kebijakan dan mekanisme pencegahan insider trading di preventing insider trading at Bank INA are presented in
Bank INA disajikan pada Bab Tata Kelola Perusahaan dalam the Corporate Governance Chapter of this Annual Report.
Laporan Tahunan ini.
4. Integritas Sistem Perbankan 4. Banking System Integrity
Dalam menjaga integritas sistem perbankan, Bank INA In maintaining the integrity of the banking system,
memperkuat pengendalian internal melalui penerapan Bank INA strengthens internal controls through
standar keamanan, pengelolaan risiko, dan mekanisme the implementation of security standards, risk management
Laporan Tahunan 2025 Annual Report 389 PT Bank Ina Perdana Tbk
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pengawasan yang berkelanjutan. Pendekatan ini diarahkan practices, and continuous supervisory mechanisms.
untuk memastikan seluruh kegiatan operasional dijalankan This approach is aimed at ensuring that all operational
secara akuntabel serta memitigasi risiko kejahatan activities are conducted in an accountable manner
keuangan, termasuk pencucian uang, pendanaan and at mitigating the risk of financial crimes, including
terorisme, dan korupsi. Penerapan pengendalian tersebut money laundering, terrorism financing, and corruption.
didukung oleh peran aktif seluruh organ Bank dalam The implementation of these controls is supported by
menjunjung kepatuhan terhadap ketentuan yang berlaku, the active role of all Bank organs in upholding compliance
serta keterlibatan karyawan dalam melakukan pemantauan with prevailing regulations, as well as employee involvement
dan pelaporan atas transaksi atau rekening yang terindikasi in monitoring and reporting transactions or accounts
mencurigakan. suspected of irregularities.
5. Pencegahan Korupsi dan Gratifikasi [ESG-G.07] 5. Prevention of Corruption and Gratification [ESG-G.07]
Sebagai bagian dari penguatan pencegahan korupsi dan As part of strengthening the prevention of corruption and
gratifikasi, Bank INA menerapkan Kebijakan dan Prosedur gratuities, Bank INA implements the Anti-Fraud Strategy
Strategi Anti-Fraud No. KEB/AFM/004/05/1225 tanggal Policy and Procedure No. KEB/AFM/004/05/1225 dated
29 Desember 2025 sebagai penyempurnaan atas kebijakan December 29, 2025 as an enhancement of the previous
sebelumnya No. KEB/AFM/004/04/0125 tanggal 31 Januari policy No. KEB/AFM/004/04/0125 dated January 31, 2025.
2025. Kebijakan tersebut mengatur penerapan Deklarasi This policy regulates the implementation of an Integrity
Pakta Integritas yang wajib ditandatangani oleh seluruh Pact Declaration, which must be signed by all employees
karyawan sebagai bagian dari penguatan budaya integritas as part of reinforcing a culture of integrity and clean
dan tata kelola yang bersih. Bank INA juga menyediakan governance. Bank INA also provides a whistleblowing
sarana pelaporan pelanggaran terkait korupsi dan gratifikasi channel for reporting violations related to corruption and
melalui telepon +62 21 252 5678 ext. 3976 atau email gratuities via telephone at +62 21 252 5678 ext. 3976 or
anti.fraud@bankina.co.id sebagai mekanisme pengawasan email at anti.fraud@bankina.co.id as part of its supervisory
dan deteksi dini. and early detection mechanisms.
Capaian Kegiatan Activity Achievements
Sepanjang tahun 2025, penerapan praktik operasi yang adil Throughout 2025, the implementation of fair operating
di lingkungan Bank INA dilaksanakan secara konsisten dan practices within Bank INA was carried out consistently and
tercermin dalam berbagai capaian, antara lain: reflected in various achievements, including:
1. Melibatkan seluruh pemangku kepentingan untuk turut 1. Involving all stakeholders to actively participate in
serta aktif dalam melakukan praktik anti-suap yang anti-bribery practices based on fairness.
berlandaskan secara adil;
2. Menyediakan sarana pelaporan pelanggaran, seperti hotline 2. Providing facilities for reporting violations, such as
whistleblowing; a whistleblowing hotline.
3. Memberikan edukasi awareness yang memadai kepada 3. Providing adequate awareness education to all stakeholders
seluruh pemangku kepentingan terkait Anti-Fraud dan regarding Anti-Fraud and AML-CFT.
APU-PPT;
4. Tidak terjadinya benturan kepentingan yang dapat 4. No conflict of interest that may potentially and/or harm
berpotensi dan/atau merugikan Bank; serta the Bank.
5. Reputasi Bank dapat secara transparan dan dijaga dengan 5. The Bank’s reputation can be well-maintained in
baik. a transparent manner.
Pengelolaan Ketenagakerjaan, Management of Employment,
Keselamatan, dan Kesehatan Kerja [ESG-S.11] Occupational Health and Safety [ESG-S.11]
Komitmen Commitment
Pengelolaan ketenagakerjaan serta keselamatan dan The management of employment matters as well as
kesehatan kerja (K3) di Bank INA dirancang sebagai bagian occupational health and safety (OHS) at Bank INA is designed
dari upaya menciptakan lingkungan kerja yang aman, sehat, as part of efforts to create a safe, healthy, and sustainable
dan berkelanjutan. Melalui penerapan yang terstruktur work environment. Through structured and consistent
dan konsisten, Bank berupaya melindungi karyawan, implementation, the Bank seeks to protect employees, enhance
meningkatkan kesejahteraan, serta menjaga produktivitas dan their welfare, and maintain productivity and operational
keberlangsungan operasional. continuity.
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Keberlanjutan Sosial dan Lingkungan
Social and Environmental Sustainability
Pelaksanaan Inisiatif Implementation of the Initiative
Pelaksanaan inisiatif Bank INA terkait pengelolaan The implementation of Bank INA’s initiatives related to
ketenagakerjaan dan K3, diuraikan sebagai berikut. employment management and OHS is outlined as follows.
1. Kesetaraan Kesempatan Bekerja [POJK51-F.18] [ESG-S.01] 1. Equal Employment Opportunity [POJK51-F.18] [ESG-S.01]
Bank INA mengintegrasikan prinsip keadilan dan Bank INA integrates the principles of fairness and inclusivity
inklusivitas ke dalam pengelolaan sumber daya manusia into its Human Resources management by ensuring
dengan memastikan proses rekrutmen dilaksanakan secara that recruitment processes are conducted objectively,
objektif, transparan, dan bebas dari praktik diskriminatif. transparently, and free from discriminatory practices.
Prinsip kesetaraan juga diterapkan secara konsisten The principle of equal opportunity is also consistently
dalam penugasan, pengembangan karier, serta pemberian applied in job assignments, career development, and
remunerasi tanpa membedakan gender. Hingga akhir the provision of remuneration without gender distinction.
tahun 2025, Bank INA belum mencatat adanya karyawan As of the end of 2025, Bank INA has not recorded any
penyandang disabilitas; namun demikian, Bank tetap employees with disabilities; however, the Bank remains
membuka kesempatan yang setara dan menyiapkan committed to providing equal opportunities and preparing
lingkungan kerja yang inklusif bagi seluruh calon karyawan an inclusive work environment for all prospective employees
sesuai dengan ketentuan dan kebutuhan operasional. in accordance with prevailing regulations and operational
needs.
Total Karyawan Baru Komposisi Karyawan Wanita Total Karyawan
yang Direkrut pada Jabatan Strategis Penyandang Disabilitas
Total New Employees Composition of Female Total Employees
Recruited Employees in Strategic Position with Disability
234 81 -
orang / people orang / people
Pria Wanita
Male Female
Level Jabatan
Position Level Persentase Karyawan Persentase Karyawan
Total Karyawan Total Karyawan
Employee Percentage Employee Percentage
Total Employees Total Employees
(%) (%)
Supporting Unit 252 90,97 25 9,03
Entry-Level 153 47,96 166 52,04
Mid-Level 209 54,29 176 45,71
Senior-Level 92 58,60 65 41,40
Executive-Level 49 50,52 48 49,48
Total Karyawan
755 61,13 480 38,87
Total Employees
2. Remunerasi [POJK51-F.20] 2. Remuneration [POJK51-F.20]
Bank INA berkomitmen menerapkan kebijakan Bank INA is committed to implementing a fair, transparent,
remunerasi yang adil, transparan, dan berbasis kinerja and performance-based remuneration policy to enhance
guna meningkatkan kesejahteraan serta produktivitas employee welfare and productivity. Remuneration
karyawan. Penetapan remunerasi dilakukan melalui metode determination is conducted through a performance appraisal
performance appraisal dengan mempertimbangkan method, taking into account recommendations from the
Laporan Tahunan 2025 Annual Report 391 PT Bank Ina Perdana Tbk
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rekomendasi Komite Remunerasi dan Nominasi, ketentuan Remuneration and Nomination Committee, prevailing
peraturan perundang-undangan yang berlaku, standar laws and regulations, minimum wage standards, and best
upah minimum, serta praktik terbaik di industri perbankan. practices within the banking industry. In addition, the Bank
Selain itu, Bank memberikan remunerasi variabel berupa provides variable remuneration in the form of incentives
insentif atau bonus berdasarkan hasil penilaian kinerja or bonuses based on performance evaluation results as
sebagai bentuk apresiasi atas kontribusi karyawan terhadap a form of appreciation for employees’ contributions to
pencapaian kinerja perusahaan. the achievement of the Company’s performance.
Struktur remunerasi karyawan berdasarkan wilayah The employee remuneration structure by operational
operasional diungkapkan pada tabel berikut. region is presented in the following table.
Upah Minimum
Upah Karyawan Tetap Regional Rasio Upah Karyawan Tetap
Terendah (UMR) Terendah terhadap UMR
Wilayah
Lowest Permanent Regional Ratio of Lowest Permanent
Region
Employee Wages Minimum Wage Employee Wages to UMR
(Rp) (UMR) (%)
(Rp)
Jakarta 5.500.000 5.396.761 101,91
Tangerang Selatan
5.577.000 4.974.392 112,11
South Tangerang
Kota Tangerang
5.650.000 5.069.708 111,45
Tangerang City
Bandung 4.700.000 4.482.914 104,84
Bekasi 6.088.280 5.690.752 106,99
Karawang 5.780.000 5.599.593 103,22
Bogor 5.650.000 5.126.897 110,20
Sukabumi 4.220.000 3.018.634 139,80
Yogyakarta 2.800.000 2.655.041 105,46
Semarang 3.628.000 3.454.827 105,01
Solo 3.310.000 2.416.560 136,97
Tegal 3.200.000 2.376.684 134,64
Surabaya 5.210.000 4.961.753 105,00
Malang 3.700.000 3.507.693 105,48
Medan 4.291.000 4.014.072 106,90
Ambon 3.410.000 3.185.733 107,04
Makassar 4.075.000 3.880.136 105,02
Denpasar 3.500.000 3.298.116 106,12
Palu 3.560.000 3.386.588 105,12
Pati 2.700.000 2.485.000 108,65
3. Pendidikan dan Pelatihan [POJK51-F.22] [ESG-S.05] 3. Education and Training Programs [POJK51-F.22] [ESG-S.05]
Bank INA menaruh perhatian besar terhadap peningkatan Bank INA places strong emphasis on enhancing employee
kompetensi karyawan melalui berbagai program competencies through various development programs
pengembangan yang dirancang untuk menjawab designed to address business needs and strengthen
kebutuhan bisnis dan memperkuat kapabilitas individu. individual capabilities. These programs are conducted
Program ini diselenggarakan baik secara internal maupun both internally and in collaboration with external parties
melalui kerja sama dengan pihak eksternal, agar setiap to ensure that each employee receives training relevant to
karyawan memperoleh pembekalan yang relevan dengan their respective roles and responsibilities.
bidang tugas dan tanggung jawabnya.
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Keberlanjutan Sosial dan Lingkungan
Social and Environmental Sustainability
Pelaksanaan pendidikan dan pelatihan tersebut telah The implementation of such education and training
dijelaskan pada Bab Tinjauan Pendukung Bisnis dalam programs is further described in the Supporting Business
Laporan Tahunan ini. Melalui upaya berkelanjutan ini, Bank Overview Chapter of this Annual Report. Through these
INA bertekad menciptakan sumber daya manusia yang ongoing efforts, Bank INA is committed to developing
unggul, profesional, dan siap menghadapi dinamika industri superior, professional Human Resources who are well
perbankan yang terus berkembang. prepared to navigate the evolving dynamics of the banking
industry.
4. Program Pensiun 4. Pension Program
Bank INA menyediakan pengaturan pensiun sebagai Bank INA provides retirement arrangements as part of its
bagian dari upaya memastikan keberlanjutan kesejahteraan efforts to ensure the continued welfare of employees after
karyawan setelah masa kerja berakhir. Program pensiun the end of their service period. The retirement program
tersebut terintegrasi dengan BPJS Ketenagakerjaan dan is integrated with BPJS Ketenagakerjaan and applies to
berlaku bagi karyawan aktif, dengan manfaat yang diberikan active employees, with benefits provided upon reaching
pada saat memasuki usia pensiun 55 tahun, meliputi: the retirement age of 55 years, including:
a. Tunjangan Jaminan Pensiun; a. Pension Insurance Benefits;
b. Tunjangan Hari Tua (JHT); serta b. Old Age Allowance (JHT); and
c. Dana Pensiun, yang diberikan secara proporsional c. Pension Funds, which are disbursed proportionally
berdasarkan masa kerja. based on years of service.
Selain manfaat kepesertaan tersebut, Bank INA juga In addition to such participation benefits, Bank INA also
membuka peluang bagi pensiunan untuk kembali provides opportunities for retirees to continue contributing
berkontribusi sebagai karyawan kontrak, dengan as contract employees, subject to organizational needs
mempertimbangkan kebutuhan organisasi dan ketentuan and prevailing regulations.
yang berlaku.
5. Kesehatan [POJK51-F.21] 5. Health [POJK51-F.21]
Bank INA berkomitmen menjaga kesehatan karyawan Bank INA is committed to maintaining employee health by
dengan menyediakan berbagai fasilitas penunjang, seperti providing various supporting facilities, such as inpatient
layanan rawat inap, rawat jalan, persalinan, pembuatan care, outpatient care, maternity services, eyeglass
kacamata, serta perawatan gigi. Selain itu, Bank juga benefits, and dental care. In addition, the Bank ensures that
memastikan karyawan beserta keluarganya terdaftar employees and their families are registered as participants
sebagai peserta BPJS Kesehatan untuk menjamin of BPJS Kesehatan to guarantee optimal health protection.
perlindungan kesehatan yang optimal.
6. Kegiatan Internal 6. Internal Activities
Bank secara rutin melakukan kegiatan internal dalam rangka The Bank regularly conducts internal activities aimed at
mempererat hubungan kerja dan membangun budaya strengthening working relationships and fostering a positive
yang positif. Agenda rutin yang dilakukan, yakni kunjungan culture. Routine activities include visits to foundations as
ke yayasan dalam rangka berbagi pada peringatan hari part of charitable initiatives during religious holidays, such as
besar keagamaan, seperti Idul Fitri dan Natal. Eid al-Fitr and Christmas.
7. Keselamatan Kerja [POJK51-F.21] 7. Occupational Safety [POJK51-F.21]
Keselamatan kerja menjadi prioritas utama bagi Bank Occupational safety is a top priority for Bank INA as part
INA sebagai upaya melindungi seluruh karyawan dari of its efforts to protect all employees from potential
potensi risiko kecelakaan maupun situasi darurat. accident risks and emergency situations. This commitment
Komitmen ini diwujudkan melalui penerapan berbagai is demonstrated through the implementation of various
inisiatif keselamatan yang dirancang untuk menciptakan safety initiatives designed to create a safe, orderly, and
lingkungan kerja yang aman, tertib, dan siap menghadapi emergency-ready work environment, including:
kondisi darurat, antara lain:
a. Menyediakan apar powder sebagai alat pemadam a. Providing apar powder as an emergency extinguisher;
darurat;
b. Menyediakan sprinkle dan hydrant pada instalasi b. Providing sprinkle and hydrant on building installations;
gedung;
c. Menyediakan heat detector, smoke detector, dan fire c. Providing heat detector, smoke detector, and fire alarm
alarm sebagai pengingat bahaya kebakaran; as a fire hazard reminder;
Laporan Tahunan 2025 Annual Report 393 PT Bank Ina Perdana Tbk
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d. Menyediakan speaker untuk mengumumkan keadaan d. Providing speaker to declare a state of emergency;
darurat;
e. Menyediakan informasi terkait penggunaan tangga e. Providing information regarding the use of emergency
darurat; stairs;
f. Menyediakan pompa diesel dan pompa elektrik untuk f. Providing diesel pumps and electric pumps for water
kebutuhan air; serta needs; and
g. Melakukan pelatihan evakuasi bencana karyawan di g. Conducting employee disaster evacuation training at
kantor pusat, kantor wilayah, dan kantor cabang. the head office, regional offices, and branch offices.
Capaian Kegiatan Activity Achievements
Penegakan ketenagakerjaan dan K3 di Bank INA sepanjang The enforcement of employment practices and OHS at
tahun 2025 telah berjalan dengan baik, yang tercermin melalui Bank INA throughout 2025 has been carried out effectively,
berbagai capaian signifikan yang berhasil diraih, antara lain: as reflected in various significant achievements attained,
including:
1. Terjaminnya kesehatan karyawan dan keluarga; serta 1. Ensuring the health of employees and their families; and
2. Tidak terjadinya kecelakaan kerja karyawan yang terjadi 2. No occupational accidents occurring in the work
di lingkungan kerja (zero accident). [ESG-S.06] environment (zero accident). [ESG-S.06]
Mekanisme Pengaduan Masalah Complaint Mechanism
Bank INA menyediakan saluran khusus bagi karyawan untuk Bank INA provides dedicated channels for employees to submit
menyampaikan pengaduan terkait ketenagakerjaan serta K3 complaints related to employment matters and OHS through
melalui mekanisme berikut. the following mechanisms.
1. Bila karyawan memiliki keluhan, ketidakpuasan maupun 1. If employees have complaints, dissatisfaction, or problems
permasalahan antar karyawan dengan atasan maupun between employees and superiors or subordinates, they
bawahan, akan diselesaikan secara musyawarah mufakat will be resolved by deliberation to reach a consensus with
dengan atasan langsung. their immediate supervisor.
2. Apabila belum terdapat penyelesaian, maka karyawan dapat 2. If there is no settlement yet, the employee can forward it
meneruskan ke atasan yang lebih tinggi, yaitu membuat to a higher superior, by preparing a report to the Human
laporan kepada Divisi Human Capital. Capital Division.
3. Apabila seluruh usaha tersebut tidak didapat kesepakatan, 3. If an agreement is not reached after taking all these efforts,
maka penyelesaian dilakukan sesuai ketentuan perundang- the settlement will be carried out in accordance with
undangan yang berlaku. the provisions of the applicable laws and regulations.
4. Karyawan dapat melapor melalui WBS. Bank INA telah 4. Employees can report through the WBS. Bank INA already
memiliki sarana WBS untuk menampung pelaporan atas has a WBS channel to accommodate reports of violations
pelanggaran yang dilakukan oleh pihak internal. committed by internal parties.
Dalam 3 tahun terakhir, Bank INA tidak menerima pengaduan Over the past 3 years, Bank INA has not received any
terkait ketenagakerjaan maupun K3. complaints related to employment matters or OHS
Hubungan yang Baik dengan Mitra Good Relations with Business Partners
Usaha
Bank INA membangun dan memelihara kemitraan usaha secara Bank INA establishes and maintains sustainable business
berkelanjutan dengan mengedepankan prinsip profesionalisme partnerships by upholding the principles of professionalism
dan transparansi dalam setiap bentuk kerja sama. Pendekatan and transparency in every form of collaboration. This approach
tersebut diarahkan untuk menciptakan hubungan yang is intended to create mutually supportive relationships, foster
saling mendukung, mendorong kolaborasi yang efektif, serta effective collaboration, and support business sustainability as
menunjang keberlanjutan bisnis dan peningkatan kualitas well as the enhancement of the Bank’s service quality.
layanan Bank.
Pemenuhan Kontrak Kerja Fulfillment of Work Contracts
Bank INA mengatur setiap bentuk kerja sama dengan mitra Bank INA regulates each form of cooperation with business
usaha melalui perjanjian yang disusun dan disepakati secara partners through agreements that are duly prepared and
sah oleh para pihak. Pelaksanaan kerja sama tersebut dilakukan mutually agreed upon by the parties. The implementation of
dengan berlandaskan kepatuhan terhadap ketentuan yang such cooperation is carried out in compliance with prevailing
PT Bank Ina Perdana Tbk 394 Laporan Tahunan 2025 Annual Report
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Keberlanjutan Sosial dan Lingkungan
Social and Environmental Sustainability
berlaku serta penerapan prinsip profesionalisme, transparansi, regulations and by applying the principles of professionalism,
dan tanggung jawab guna memastikan hubungan kemitraan transparency, and accountability to ensure sustainable
berjalan secara berkelanjutan. partnership relationships.
Pengembangan Sosial dan Social and Community Development
Kemasyarakatan [POJK51-F.23] [POJK51-F.23]
Bank INA menjalankan peran sosialnya dengan berkontribusi Bank INA fulfills its social role by contributing to
pada peningkatan kondisi sosial dan ekonomi masyarakat melalui the improvement of social and economic conditions within
pelaksanaan berbagai program yang relevan. Pelaksanaan the community through the implementation of various
inisiatif tersebut diarahkan tidak hanya untuk mendukung relevant programs. These initiatives are directed not only at
kesejahteraan masyarakat, tetapi juga untuk membangun supporting community welfare, but also at building sustainable
hubungan yang berkelanjutan dan saling mendukung antara and mutually supportive relationships between the Bank and
Bank dan komunitas di sekitarnya. the surrounding communities.
Pelaksanaan Inisiatif [POJK51-F.23] Implementation of the Initiative [POJK51-F.23]
Bank INA mengelola program sosial dan kemasyarakatan Bank INA manages its social and community programs through
melalui pendekatan yang terencana dan terukur agar selaras a planned and measurable approach to ensure alignment with
dengan kebutuhan masyarakat. Pelaksanaan inisiatif tersebut community needs. The implementation of these initiatives is
diarahkan untuk menciptakan manfaat nyata, antara lain aimed at creating tangible benefits, including the provision
dengan menghadirkan produk dan layanan yang memperluas of products and services that expand financial access and
akses keuangan serta mendukung peningkatan kesejahteraan support the improvement of community and customer welfare.
masyarakat dan nasabah. Adapun inisiatif yang dijalankan Bank The initiatives undertaken by Bank INA are disclosed as follows.
INA diungkapkan sebagai berikut.
1. Penggunaan Tenaga Kerja Lokal [POJK51-F.25] 1. Use of Local Workers [POJK51-F.25]
Sebagai bagian dari kontribusi terhadap penguatan ekonomi As part of its contribution to strengthening the regional
daerah, Bank INA mengutamakan pemanfaatan tenaga economy, Bank INA prioritizes the recruitment of local
kerja dari masyarakat sekitar dalam proses rekrutmen. community members during the hiring process. As of 2025,
Hingga tahun 2025, sebesar 11% karyawan Bank INA yang 11% of Bank INA employees working at the Ariobimo Head
bekerja di Kantor Pusat Ariobimo berasal dari masyarakat Office originate from the local community.
lokal.
2. Edukasi dan Literasi Keuangan [POJK51-F.25] 2. Financial Education and Literacy [POJK51-F.25]
Bank INA melaksanakan program edukasi dan literasi Bank INA implements financial education and literacy
keuangan secara berkelanjutan sebagai upaya meningkatkan programs on an ongoing basis as part of its efforts to
pemahaman masyarakat dalam pengelolaan keuangan yang enhance public understanding of effective financial
lebih efektif. Pelaksanaan program tersebut diselaraskan management. The implementation of these programs
dengan ketentuan Peraturan Otoritas Jasa Keuangan is aligned with Financial Services Authority Regulation
No. 3 Tahun 2023 tentang Peningkatan Literasi dan Inklusi No. 3 of 2023 concerning the Enhancement of Financial
Keuangan di Sektor Jasa Keuangan bagi Konsumen Literacy and Inclusion in the Financial Services Sector
dan/atau Masyarakat. Sebagai bagian dari pemenuhan for Consumers and/or the Public. As part of fulfilling
kewajiban kepatuhan, Bank INA juga menyampaikan laporan compliance obligations, Bank INA also submits reports
pelaksanaan kegiatan literasi keuangan kepada Departemen on the implementation of financial literacy activities to
Literasi, Inklusi Keuangan, dan Komunikasi Otoritas Jasa the Department of Financial Literacy, Financial Inclusion,
Keuangan. Adapun rincian laporan yang disampaikan and Communication of the Financial Services Authority.
sepanjang tahun 2025 diuraikan sebagai berikut. Details of the reports submitted throughout 2025 are
outlined as follows.
a. Laporan Rencana Literasi Keuangan Tahun 2025 a. Financial Literacy Plan Report for 2025 with Report
dengan No. Laporan LRE-2025-002359 melalui No. LRE-2025-002359 through the Education and
Sistem Informasi Pelaporan Edukasi dan Perlindungan Consumer Protection Reporting Information System
Konsumen (SIPeduli) dan Microsoft Form Office (SIPeduli) and Microsoft Office Forms (official reporting
(link resmi pelaporan Perlindungan Konsumen Bank link for Bank Indonesia Consumer Protection (PKBI)).
Indonesia (PKBI)).
Laporan Tahunan 2025 Annual Report 395 PT Bank Ina Perdana Tbk
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b. Laporan Realisasi Literasi Keuangan Semester I tanggal b. Financial Literacy Realization Report for Semester I
29 Juli 2025 (LPE-SM1-2025-002197) dan Semester II dated July 29, 2025 (LPE-SM1-2025-002197) and
tanggal 20 Januari 2026 (LPE-2025-001363) melalui Semester II dated January 20, 2026 (LPE-2025-001363)
Sistem Informasi Pelaporan Edukasi dan Perlindungan through the Education and Consumer Protection
Konsumen (SiPeduli) dan Microsoft Forms Office Reporting Information System (SIPeduli) and Microsoft
(link resmi pelaporan Perlindungan Konsumen Bank Office Forms (official reporting link for Bank Indonesia
Indonesia (PKBI)). Consumer Protection (PKBI)).
Program edukasi dan literasi keuangan yang dijalankan The financial education and literacy programs implemented
sepanjang tahun 2025 diungkapkan sebagai berikut. throughout 2025 are disclosed as follows.
Jumlah Peserta
Program Edukasi dan Literasi Keuangan Lokasi
Number of
Education and Literacy Programs Location
Participants
Bulan Ulang Tahun Bank INA Perdana ke-34 SMP Kristen YBPK, PT Inti Cakrawala Citra, PT Citra Palu Mineral, 200
(Semester 1) PT Asuransi Cakrawala Proteksi Indonesia, PT Dwibina Prima, PUK
SPSI PT Gajah Tunggal Tbk, Happy Letters Preschool Duta Mas,
PT Sinar Polyguna Tetap Lestari, dan Century 21 Prima.
34th Anniversary Month of Bank INA Perdana SMP Kristen YBPK, PT Inti Cakrawala Citra, PT Citra Palu Mineral,
(Semester 1) PT Asuransi Cakrawala Proteksi Indonesia, PT Dwibina Prima, PUK
SPSI PT Gajah Tunggal Tbk, Happy Letters Preschool Duta Mas,
PT Sinar Polyguna Tetap Lestari, and Century 21 Prima.
Bulan Inklusi Keuangan 2024 PT Aditya Aryaprawira, SMK Antartika, SMA Terpadu Bina Bangsa Pati, SD
(Semester 2) No 1 Selat, TK Kartini Genteng Surabaya, Indehouse Property, TPA-KB-
TK Taman Harapan Malang, Gereja Stella Maris Pluit, SMP Budi Kasih,
SMPN Negeri 2 Mojolaban Sukoharjo, dan PT Destinasi Tirta Nusantara
Tbk (Panorama Group)
200
Financial Inclusion Month 2024 PT Aditya Aryaprawira, SMK Antartika, SMA Terpadu Bina Bangsa Pati,
(Semester 2) SD No 1 Selat, TK Kartini Genteng Surabaya, Indehouse Property,
TPA-KB-TK Taman Harapan Malang, Gereja Stella Maris Pluit, SMP Budi
Kasih, SMPN Negeri 2 Mojolaban Sukoharjo, dan/and PT Destinasi Tirta
Nusantara Tbk (Panorama Group)
Bank mengalokasikan dana untuk pelaksanaan program The Bank allocated funds for the implementation of
edukasi dan literasi keuangan sebesar Rp52.500.000,- financial education and literacy programs amounting to
pada tahun 2025. Rp52.500.000 in 2025.
3. Layanan Keuangan Inklusif [POJK51-F.25] 3. Inclusive Financial Services [POJK51-F.25]
Bank INA berupaya memberikan layanan terbaiknya dengan Bank INA strives to provide its best services by prioritizing
layanan keuangan inklusif sebagai prioritas strategis untuk inclusive financial services as a strategic priority to expand
memperluas aksesibilitas jasa keuangan bagi seluruh access to financial services for all segments of society.
lapisan masyarakat.
Program keuangan inklusif yang diselenggarakan Bank INA The financial inclusion programs organized by Bank INA to
untuk menjangkau seluruh lapisan masyarakat antara lain reach all segments of society include:
dilakukan dengan:
a. Menawarkan berbagai varian Produk dan Program a. Offering various types of Savings Products and
Simpanan bagi masyarakat luas, seperti Tabungan, Giro, Programs to the public, such as Savings Accounts,
dan Deposito. Produk strategis, seperti Giro dan Tabina Current Accounts, and Time Deposits. Strategic
Bisnis yang memberikan efisiensi bagi pelaku usaha products, such as Current Accounts and Tabina Bisnis,
dalam mengelola likuiditas, dengan fitur transaksi yang provide efficiency for business actors in managing
kompetitif, pengelolaan dana yang lebih profesional liquidity, with competitive transaction features and
dan aman; more professional and secure fund management;
b. Memiliki Layanan INA Mobile, Binadigital dengan b. Providing INA Mobile and Binadigital services, with
implementasi fitur BI-FAST memastikan bahwa setiap the implementation of the BI-FAST feature ensuring
nasabah dapat melakukan transaksi antar bank dengan that each customer can conduct interbank transactions
biaya yang efisien dan waktu yang real-time serta efficiently and in real time and Business Internet
layanan Internet Banking Bisnis untuk mendukung Banking services to support transactions for corporate
transaksi nasabah Badan; dan customers;and
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Keberlanjutan Sosial dan Lingkungan
Social and Environmental Sustainability
c. Pengembangan jaringan dan akses bagi nasabah c. Development of networks and access for customers
sehingga layanan perbankan dapat dilakukan dengan so that banking services can be carried out more
lebih mudah dan dekat dengan tempat tinggal nasabah, easily and closer to customers’ places of residence,
salah satunya dengan layanan setor/tarik yang dapat including cash deposit/withdrawal services available at
dilakukan di jaringan outlet Indomaret. Indomaret outlet networks.
Program keuangan inklusif yang diselenggarakan Bank The inclusive finance programs organized by Bank INA
INA menjangkau seluruh lapisan masyarakat, dan pada reach all segments of society. In 2025, these programs
tahun 2025, program ini terealisasi melalui berbagai were realized through various products, including Tabina
produk, antara lain Tabina Triple Untung, Tabina Berjangka Triple Untung, Tabina Berjangka Berhadiah, Tabina Green
Berhadiah, Tabina Green Untung, Tabina Combo, Deposito Untung, Tabina Combo, Deposito Cash Reward, Current
Cash Reward, Program Giro dan Tabina Bisnis, Gratis Biaya Account and Tabina Business Program, Free ATM and
Transaksi di ATM dan IBMB, Gratis Biaya Transaksi IBB, IBMB Transaction Fees, Free IBB Transaction Fees, QRIS
Cashback Transaksi QRIS, Gratis Biaya BI-Fast, Binadigital Transaction Cashback, Free BI-Fast Transaction Fees,
- Gratis Biaya Admin Transaksi Token Listrik, Binadigital Binadigital - Free Electricity Token Transaction Admin
- Cashback Deposito, Binadigital - Cashback Transaksi Fees, Binadigital - Deposit Cashback, Binadigital - QRIS
QRIS, Binadigital - Cashback Admin Transaksi Setor dan Transaction Cashback, Binadigital - Cashback on Deposit
gratis biaya Tarik Tunai di Indomaret, serta Binadigital - Transaction Fees and Withdrawal Admin Fees at Indomaret,
Cashback Biaya Admin Transaksi Tarik Tunai dengan Kartu and Binadigital - Cashback on Cash Withdrawal Fees with
ATM/Debit Binadigital. Binadigital ATM/Debit Cards
4. Program Pengembangan dan Pemberdayaan Masyarakat 4. Community Development and Empowerment Program
[POJK51-F.25] [ESG-S.12] [POJK51-F.25] [ESG-S.12]
Selama 3 tahun terakhir, Bank INA secara konsisten Over the past 3 years, Bank INA has consistently
mengimplementasikan program pengembangan dan implemented community development and empowerment
pemberdayaan masyarakat yang mencakup aspek programs covering health, education, and various forms of
kesehatan, pendidikan, serta berbagai bentuk donasi sosial. social donations. Details of the implementation of these
Rincian pelaksanaan program tersebut disajikan pada tabel programs are presented in the following table.
berikut.
Tahun Uraian
Year Description
Kesehatan
Health
Bank INA terus menegaskan komitmennya dalam mendukung peningkatan kualitas kesehatan masyarakat melalui program CSR
yang berkelanjutan yaitu pemberian 250 paket nutrisi kepada masyarakat di 2 wilayah Kota Depok, yakni:
• Kelurahan Tugu pada tanggal 24 Oktober 2025.
• Kelurahan Cilodong pada tanggal 11 Desember 2025.
2025
Bank INA continues to reaffirm its commitment to supporting the improvement of public health quality through sustainable CSR
programs, namely the distribution of 250 nutrition packages to communities in 2 areas of Depok, namely:
• Tugu Subdistrict on October 24, 2025.
• Cilodong Subdistrict on December 11, 2025.
Sebagai bagian dari dukungan terhadap program pemerintah dalam pengentasan stunting, Bank INA menyalurkan CSR dalam
bentuk 125 paket nutrisi bagi masyarakat di 2 lokasi berikut.
• Aula Dinas Kesehatan Kota Bekasi pada tanggal 20 Desember 2024.
• Aula Kantor Kelurahan Sertajaya, Kecamatan Cikarang Timur, Kabupaten Bekasi pada tanggal 27 Desember 2024.
2024
As part of its support for the government’s stunting reduction program, Bank INA distributed CSR assistance in the form of 125
nutrition packages to communities in the following 2 locations.
• Bekasi City Health Office Hall on December 20, 2024.
• Sertajaya Village Office Hall, East Cikarang District, Bekasi Regency on December 27, 2024.
Laporan Tahunan 2025 Annual Report 397 PT Bank Ina Perdana Tbk
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Tahun Uraian
Year Description
Pemberian 125 paket nutrisi untuk balita penderita stunting di wilayah Kecamatan Kosambi, Tangerang. Kegiatan dilaksanakan
bekerja sama dengan Indomaret dan bertujuan untuk membantu pemerintah dalam mengurangi angka stunting.
Providing 125 nutrition packages for toddlers with stunting in Kosambi Sub-District, Tangerang. The activity was carried out in
collaboration with Indomaret and aimed to assist the government in reducing stunting rates.
2023 Pemberian 125 paket nutrisi untuk balita penderita stunting di wilayah Kelurahan Gandasari, Kecamatan Jatiuwung, Tangerang.
Kegiatan dilaksanakan bekerja sama dengan Indomaret dan bertujuan untuk membantu pemerintah dalam mengurangi angka
stunting.
Providing 125 nutrition packages for toddlers with stunting in Gandasari Urban Village, Jatiuwung Sub-District, Tangerang.
The activity was carried out in collaboration with Indomaret and aimed to assist the government in reducing stunting rates.
Pendidikan
Education
Pemberian dana beasiswa pada mahasiswa/mahasiswi Universitas Kristen Krida Wacana (Ukrida) tahun 2025.
2025
Provision of scholarship funds to students of Universitas Kristen Krida Wacana (Ukrida) in 2025.
Pemberian dana beasiswa pada mahasiswa/mahasiswi Universitas Kristen Krida Wacana (Ukrida) tahun 2024.
2024
Provision of scholarship funds for students of Krida Wacana Christian University (Ukrida) in 2024.
Pemberian dana beasiswa pada mahasiswa/mahasiswi Ukrida di semester genap tahun ajaran 2022-2023.
2023
Providing scholarship funds to Ukrida students in the even semesters of 2022-2023.
Donasi Lainnya
Other Donations
Pemberian donasi kepada pegawai Bank yang terdampak banjir pada bulan Desember 2025.
2025
Provision of donations to Bank employees affected by flooding in December 2025.
Pemberian donasi dalam pembuatan pagar halaman di Panti Jompo Wredha Rindang Asih III, Semarang pada tanggal 1-29 Februari
2024.
Donation for the construction of a yard fence at Wredha Rindang Asih III Nursing Home, Semarang, from February 1-29, 2024.
Pemberian santunan dan bingkisan berupa makanan dan suvernir untuk 35 anak asuh dan binaan Yayasan Rumah Sejahtera yang
2024 berlokasi di Tanah Abang, Jakarta Pusat pada tanggal 28 Maret 2024.
Providing donations and gift packages, including food and souvenirs, for 35 foster children and beneficiaries of Yayasan Rumah
Sejahtera, located in Tanah Abang, Central Jakarta, on March 28, 2024.
Pemberian donasi kepada pegawai Bank yang terdampak banjir pada bulan Desember 2024.
Donation to Bank employees affected by flooding in December 2024.
Pemberian santunan dan pembagian paket sembako dalam rangka memperingati Bulan Ramadhan 1444 H kepada Yayasan Pondok
Pesantren Assalafiyah Hidayatul Mubarokah di Kecamatan Cibinong, Kabupaten Bogor, Jawa Barat.
Providing compensation and distributing basic food packages in commemoration of Ramadhan 1444 H to Assalafiyah Hidayatul
Mubarokah Islamic Boarding School Foundation in Cibinong Sub-District, Bogor Regency, West Java.
Pemberian bantuan ke karyawan Bank yang terdampak banjir.
Providing assistance to Bank employees affected by flooding.
2023
Pemberian santunan dan kenang-kenangan kepada Panti Asuhan Yayasan Murni Jaya di Kelurahan Semper Barat, Kecamatan Cilincing,
Jakarta Utara.
Providing compensation and mementos to Yayasan Murni Jaya Orphanage in West Semper Village, Cilincing Sub-District, North
Jakarta.
Donasi Natal Bank INA 2023.
Bank INA Christmas donation 2023.
Dana yang dialokasikan oleh Bank untuk program The funds allocated by the Bank for community
pemberdayaan dan pengembangan masyarakat dalam development and empowerment programs over the past
3 tahun terakhir disajikan sebagai berikut. 3 years are presented as follows.
2025 2024 2023
Rp
196.931.000 Rp
279.981.500, Rp
213.958.850,
miliar / billion miliar / billion miliar / billion
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Keberlanjutan Sosial dan Lingkungan
Social and Environmental Sustainability
Capaian Kegiatan [POJK51-F.23] Activity Achievements [POJK51-F.23]
Inisiatif pengembangan sosial dan kemasyarakatan yang The social and community development initiatives implemented
dilaksanakan Bank INA sepanjang tahun 2025 menghasilkan by Bank INA throughout 2025 resulted in the following
sejumlah capaian sebagai berikut. achievements.
1. Bagi Bank 1. For the Bank
a. Mendapatkan kepercayaan dari masyarakat; a. Gaining public trust;
b. Memperoleh perspektif positif dari masyarakat; b. Obtaining a positive perspective from the community;
c. Meningkatkan reputasi Bank; serta c. Improving the Bank’s reputation; and
d. Hubungan dengan masyarakat dan pemangku d. Closer relationship with the community and other
kepentingan lainnya menjadi lebih erat. stakeholders.
2. Bagi Masyarakat 2. For the Community
a. Meningkatnya taraf hidup; a. Increased standard of living;
b. Meningkatnya kesejahteraan; b. Increased welfare;
c. Mempunyai keterampilan dalam pengelolaan keuangan; c. Have skills in financial management;
d. Fasilitas umum terjamin pemeliharaannya; serta d. Guaranteed maintenance of public facilities; and
e. Mengurangi tingkat pengangguran melalui kesempatan e. Reduced unemployment rate through employment
kerja yang diutamakan untuk tenaga kerja lokal. opportunities that are prioritized for local workers.
Sarana Pengaduan Masalah Pengembangan Complaint Channel for Social and Community
Sosial dan Kemasyarakatan [POJK51-F.24] Development Problems [POJK51-F.24]
Bank INA menyediakan mekanisme pengaduan bagi masyarakat Bank INA provides a complaint mechanism for the public
sebagai sarana penyampaian masukan dan umpan balik atas as a means of submitting input and feedback regarding
pelaksanaan program pengembangan sosial dan kemasyarakatan. the implementation of its social and community development
Penyampaian pengaduan dapat dilakukan melalui e-mail, call programs. Complaints may be submitted via email, call center,
center, maupun secara langsung di Kantor Cabang Bank INA. or directly at Bank INA Branch Offices. Each complaint
Setiap pengaduan yang diterima ditindaklanjuti melalui proses received is followed up through a professional and transparent
penanganan yang profesional dan transparan guna memastikan handling process to ensure the effectiveness of program
efektivitas pelaksanaan program serta kesesuaiannya dengan implementation and its alignment with community needs.
kebutuhan masyarakat. Sepanjang periode pelaporan, Bank INA Throughout the reporting period, Bank INA did not record
tidak mencatat adanya pengaduan yang berkaitan dengan any complaints related to the implementation of its social
pelaksanaan program pengembangan sosial dan kemasyarakatan. and community development programs.
Kepedulian terhadap Nasabah serta Concern for Customers and
Pengembangan Produk dan Layanan Development of Products and Services
Komitmen Commitment
Bank INA menempatkan layanan yang setara, mudah diakses, Bank INA places equal, accessible, secure, and reliable services
aman, dan terpercaya sebagai prinsip utama bagi seluruh as fundamental principles for all customers. Customer trust and
nasabah. Kepercayaan dan kepuasan nasabah menjadi dasar satisfaction form the basis of the Bank’s operations, reflected
operasional Bank, yang diwujudkan melalui produk serta layanan through innovative products and services that are responsive
inovatif dan responsif terhadap kebutuhan mereka. [POJK51-F.17] to their needs. [POJK51-F.17]
Pelaksanaan Inisiatif Implementation of the Initiative
Pelaksanaan inisiatif Bank INA terkait nasabah serta The implementation of Bank INA’s initiatives related to
pengembangan produk dan layanan, diuraikan sebagai berikut. customers as well as product and service development is
outlined as follows.
1. Penyampaian Informasi Produk 1. Delivery of Product Information
Informasi mengenai produk dan layanan Bank dapat diakses Information regarding the Bank’s products and services
melalui situs web, media sosial, serta brosur yang tersedia can be accessed through the Bank’s website, social media
di setiap kantor cabang. platforms, and brochures available at each branch office.
2. Peningkatan Kualitas Layanan 2. Service Quality Improvement
Bank secara konsisten mengembangkan layanan Internet The Bank consistently develops its Internet Banking and
Banking dan Mobile Banking agar sesuai dengan kebutuhan Mobile Banking services to align with customer needs and
nasabah dan perkembangan teknologi terkini, guna the latest technological developments, in order to maintain
mempertahankan kepercayaan dan kepuasan nasabah. customer trust and satisfaction.
Laporan Tahunan 2025 Annual Report 399 PT Bank Ina Perdana Tbk
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3. Keamanan Simpanan Nasabah 3. Customer Deposit Security
Melalui kerja sama dengan Lembaga Penjamin Simpanan Through cooperation with the Indonesia Deposit Insurance
(LPS), Bank memberikan perlindungan terhadap simpanan Corporation (LPS), the Bank provides protection for
nasabah, sehingga risiko yang tidak dapat dikendalikan oleh customer deposits, thereby minimizing risks beyond
Bank dapat diminimalkan. the Bank’s control.
4. Kerahasiaan Data Nasabah 4. Confidentiality of Customer Data
Bank memproses data dan informasi nasabah secara lengkap The Bank processes customer data and information in
dan rinci, sekaligus mematuhi peraturan perlindungan data a comprehensive and detailed manner, while complying
yang berlaku untuk menjaga kepercayaan nasabah, seperti: with applicable data protection regulations to maintain
customer trust, including:
a. Undang-Undang No. 7 Tahun 1992 tentang Perbankan, a. Law No. 7 of 1992 on Banking, and its amendments in
serta perubahannya dalam Undang-Undang No. 10 Law No. 10 of 1998;
Tahun 1998;
b. Undang-Undang No. 4 Tahun 2023 tentang b. Law No. 4 of 2023 on Development and Strengthening
Pengembangan dan Penguatan Sektor Keuangan; of Financial Sector;
c. Undang-Undang No. 27 Tahun 2022 tentang c. Law No. 27 of 2022 on Personal Data Protection;
Perlindungan Data Pribadi;
d. Peraturan Otoritas Jasa Keuangan No. 22 Tahun 2023 d. Financial Services Authority Regulation No. 22 of
tentang Pelindungan Konsumen dan Masyarakat 2023 on Consumer and Community Protection in
di Sektor Jasa Keuangan; serta the Financial Services Sector; and
e. Peraturan Bank Indonesia No. 2/19/PBI/2000 tentang e. Bank Indonesia Regulation No. 2/19/PBI/2000 on
Persyaratan dan Tata Cara Pemberian Perintah atau Izin Requirements and Procedures for Granting Written
Tertulis Membuka Rahasia Bank. Orders or Permits to Open Bank Secrets.
Perlindungan data nasabah menjadi tanggung jawab Customer data protection is the responsibility of
Bank sesuai ketentuan yang berlaku, dengan batasan dan the Bank in accordance with prevailing regulations, subject to
pengecualian berikut. the following limitations and exceptions.
a. Untuk kepentingan perpajakan, Pimpinan Bank a. For tax purposes, the Management of Bank Indonesia
Indonesia atas permintaan Menteri Keuangan at the request of the Minister of Finance has
berwenang mengeluarkan perintah tertulis kepada the authority to issue written orders to Banks to
Bank agar memberikan keterangan dan memperlihatkan provide information and show written evidence and
bukti-bukti tertulis serta surat-surat mengenai keadaan documents concerning the financial condition of
keuangan nasabah penyimpan tertentu kepada pejabat certain depositors to tax officials (Article 41 paragraph
pajak (Undang-Undang Perbankan Pasal 41 ayat 1). 1 of Banking Law).
b. Untuk penyelesaian piutang Bank yang sudah b. For settlement of Bank receivables that have been
diserahkan kepada Badan Urusan Piutang dan Lelang submitted to the State Receivables and Auctions
Negara/Panitia Urusan Piutang Negara, Pimpinan Agency/Committee for State Receivables Affairs,
Bank Indonesia memberikan izin kepada pejabat the Management of Bank Indonesia gives permission
Badan Urusan Piutang dan Lelang Negara/Panitia to officials of the State Receivables and Auctions
Urusan Piutang Negara untuk memperoleh keterangan Agency/Committee for State Receivables Affairs to
mengenai simpanan nasabah debitur (Undang-Undang obtain information regarding debtors’ deposits (Article
Perbankan Pasal 41A ayat 1). 41A paragraph 1 of Banking Law).
c. Untuk kepentingan peradilan dalam perkara pidana, c. For the purposes of criminal cases, the Management
Pimpinan Bank Indonesia dapat memberikan izin of Bank Indonesia may grant permission to the Police,
kepada Polisi, Jaksa, atau Hakim untuk memperoleh Prosecutors, or Judges to obtain information from
keterangan dari Bank mengenai simpanan tersangka the Bank regarding the deposits of a suspect or
atau terdakwa pada Bank (Undang-Undang Perbankan defendant at the Bank (Article 42A paragraph 1 of
Pasal 42A ayat 1). Banking Law).
d. Dalam perkara perdata antara Bank dengan d. In civil cases between the Bank and its customer,
nasabahnya, Direksi Bank yang bersangkutan dapat the Board of Directors of the relevant Bank can inform
menginformasikan kepada pengadilan tentang keadaan the court about the financial condition of the relevant
keuangan nasabah yang bersangkutan dan memberikan customer and provide other information relevant to
keterangan lain yang relevan dengan perkara tersebut the case (Article 43 of Banking Law).
(Undang-Undang Perbankan Pasal 43).
e. Dalam rangka tukar-menukar informasi antar Bank, e. In the framework of exchanging information between
Direksi Bank dapat memberitahukan keadaan keuangan Banks, the Bank’s Board of Directors may notify
nasabahnya kepada bank lain (Undang-Undang the financial condition of their customers to other
PT Bank Ina Perdana Tbk 400 Laporan Tahunan 2025 Annual Report
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Keberlanjutan Sosial dan Lingkungan
Social and Environmental Sustainability
Perbankan Pasal 44). banks (Article 44 of Banking Law).
f. Atas permintaan, persetujuan, atau kuasa dari nasabah f. Upon a request, agreement, or authorization from
penyimpan yang dibuat secara tertulis, Bank wajib the depositor made in writing, the Bank must provide
memberikan keterangan mengenai simpanan nasabah information about the depositor’s savings to the party
penyimpan pada pihak yang ditunjuk oleh nasabah designated by the depositor (Article 44A paragraph 1
penyimpan tersebut (Undang-Undang Perbankan Pasal of Banking Law).
44A ayat 1).
g. Dalam hal nasabah penyimpan telah meninggal g. In the event that a depositing customer has passed
dunia, ahli waris yang sah dari nasabah penyimpan away, the legal heirs of the relevant depositor are
yang bersangkutan berhak memperoleh keterangan entitled to obtain information regarding the deposits of
mengenai simpanan nasabah penyimpan tersebut said depositing customer (Article 44A paragraph 2 of
(Undang-Undang Perbankan Pasal 44A ayat 2). Banking Law).
5. Program Engagement Nasabah 5. Customer Engagement Program
Program engagement Bank INA dirancang untuk Bank INA’s engagement programs are designed to
menguatkan hubungan dan menumbuhkan loyalitas strengthen relationships and foster customer loyalty,
nasabah, yang terealisasi melalui berbagai inisiatif berikut. realized through the following initiatives.
a. Program Engagement Cabang a. Branch engagement program
1) Loyalti Program untuk nasabah prime dengan 1) Loyalty Program for prime customers, offering
pemberian bingkisan HUT/Hari Raya; special gifts for birthdays and religious holidays;
2) Program tabungan untuk nasabah baru dengan 2) Savings program for new customers with direct
pemberian hadiah langsung saat pembukaan gifts upon account opening;
rekening;
3) Program tabungan untuk individu dan kelompok 3) Savings program for individuals and groups
dengan penempatan dana yang di hold selama with fund placements held for a certain period,
jangka waktu tertentu, mendapatkan hadiah receiving cashback rewards or other types of
cashback atau jenis hadiah lainnya. Program prizes. The time deposit savings program offers
tabungan berjangka yang memberikan pilihan reward options in the form of gadgets, cashback,
hadiah berupa gadget, cashback, atau hadiah or eco-friendly gifts, with an initial deposit scheme
ramah lingkungan (eco-friendly), dengan skema and monthly recurring deposits until the selected
penyetoran dana awal serta setoran rutin bulanan tenor ends. The Cash Reward Time Deposit
hingga berakhirnya masa tenor yang dipilih. Program program offers competitive interest rates along
Deposito Cash Reward menawarkan tingkat suku with cashback rewards, with nominal amounts and
bunga kompetitif serta hadiah cashback, dengan placement periods referring to the Bank’s official
besaran nominal dan jangka waktu penempatan table provisions;
dana yang merujuk pada ketentuan tabel resmi
Bank;
4) Program Giro dengan suku bunga menarik dan 4) Current account program with attractive interest
gratis biaya admin serta bebas biaya buku cek/BG, rates and free administrative fees, as well as free
transaksi RTGS, LLG, dan setoran kliring; check/bilyet giro book fees, RTGS transactions,
LLG, and clearing deposits;
5) Program Tabbizz, tabungan dengan suku bunga 5) Tabbizz program, a savings account with
kompetitif dan bebas biaya admin; dan competitive interest rates and no administrative
fees; and
6) Tabina Combo, Program bundling Deposito dan 6) Tabina Combo, a bundling program of Time
Tabungan dengan suku bunga yang menarik. Deposits and Savings with attractive interest rates.
Penempatan dana dengan komposisi 70% Deposito Fund placement composition consists of 70% Time
dan 30% Tabungan dengan jangka waktu 3 bulan Deposit and 30% Savings with tenors of 3 months
dan 6 bulan. and 6 months.
b. Program Engagement INA Mobile b. INA Mobile Engagement Program
1) Gratis 20 kali biaya transaksi untuk tarik tunai 1) Free 20 transaction fees for cash withdrawals using
menggunakan kartu ATM Bank INA di ATM bank lain, a Bank INA ATM card at other banks’ ATMs, as well
serta transaksi pembayaran dan pembelian melalui as payment and purchase transactions through
Internet Banking dan Mobile Banking Bank INA; Bank INA’s Internet Banking and Mobile Banking;
2) Gratis biaya transfer online melalui Internet 2) Free online transfer fees via Bank INA’s Internet
Banking Business Bank INA; Banking Business;
Laporan Tahunan 2025 Annual Report 401 PT Bank Ina Perdana Tbk
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3) Cashback 50% (maksimal Rp5.000,-) untuk 3) 50% cashback (up to Rp5,000) for QRIS
transaksi QRIS melalui Mobile Banking Bank transactions made through Bank INA’s Mobile
INA. Maksimum cashback diberikan sebanyak Banking. A maximum of 3 cashback transactions
3 kali transaksi per nasabah setiap bulan; dan per customer is granted each month; and
4) Gratis biaya transfer BI-FAST melalui Internet 4) Free BI-FAST transfer fees through Internet
Banking dan Mobile Banking, serta kantor cabang Banking, Mobile Banking, and Bank INA branch
Bank INA. offices.
c. Program Engagement Binadigital c. Binadigital Engagement Program
1) Program menabung di Rekening Digital pada 1) Digital Account savings program – customers
aplikasi Binadigital dengan minimal penempatan who save a minimum of Rp100,000 in a Digital
dana sebesar Rp100.000,- dan saldo ditahan Account through the Binadigital app and maintain
selama 30 hari kalender, maka nasabah akan the balance for 30 calendar days will receive an
mendapatkan cashback tambahan bunga sebesar additional cashback interest of 4.5% per year;
4,5% per tahun;
2) Program tabungan deposito Binadigital dengan 2) Binadigital Deposit savings program – customers
berhadiah cashback, yaitu nasabah melakukan who open a time deposit account within a specified
pembukaan rekening deposito di periode tertentu period and meet the required deposit amount and
dengan waktu dan dana deposito yang telah tenure will receive cashback rewards according to
ditentukan maka akan mendapatkan cashback the applicable program;
yang sesuai dengan program yang telah dibuat;
3) Gratis biaya administrasi tarik tunai dan cashback 3) Free administrative fees for cash withdrawals
biaya setor tunai di Indomaret melalui menu and cashback on cash deposit fees at Indomaret
Setor/Tarik pada Binadigital; through the Deposit/Withdrawal menu in
Binadigital;
4) Cashback 25% dengan maksimal Rp5.000,- untuk 4) 25% cashback with a maximum of Rp5,000 on
transaksi belanja minimal Rp20.000,- menggunakan purchases of at least Rp20,000 using QRIS in
QRIS di aplikasi Binadigital. Maksimum cashback the Binadigital application, with a maximum of
4 kali per bulan; 4 cashback transactions per month;
5) Cashback Rp5.000,- untuk transaksi belanja 5) Rp5,000 cashback on purchases of at least Rp30,000
minimal Rp30.000,- menggunakan QRIS di aplikasi using QRIS in the Binadigital application, with
Binadigital. Maksimum cashback 4 kali per bulan; a maximum of 4 cashback transactions per month;
6) Cashback Rp5.000,- untuk transaksi belanja 6) Rp5,000 cashback on purchases of at least Rp50,000
minimal Rp50.000,- menggunakan QRIS di aplikasi using QRIS in the Binadigital application, with
Binadigital. Maksimum cashback 1 kali per minggu a maximum of 1 cashback transaction per week or
atau 4 kali per bulan; 4 times per month;
7) Gratis biaya admin transaksi token PLN melalui 7) Free administrative fees for PLN token transactions
aplikasi Binadigital; via the Binadigital application;
8) Cashback biaya admin transaksi tarik tunai 8) Cashback administrative fees for withdrawal
menggunakan kartu ATM/Debit Binadigital di mesin transactions using a Binadigital ATM/Debit card
ATM mana pun yang terdaftar di jaringan ATM at any ATM within the ATM Bersama and Prima
Bersama dan Prima; networks;
9) Gratis biaya admin transaksi transfer/kirim uang 9) Free administrative fees for fund transfers using
menggunakan layanan BI-FAST; serta BI-FAST services; and
10) Peluncuran Poin Bina (powered by OttoPoint) 10) Launch of Poin Bina (powered by OttoPoint) as
sebagai loyalti program bagi para nasabah dengan a loyalty program for customers by providing
pemberian reward atas transaksi pembelian rewards for purchase and payment transactions
maupun pembayaran di aplikasi Binadigital. Poin ini in the Binadigital application. These points can be
dapat ditukarkan dengan kupon/voucher barang/ redeemed for goods/services coupons or vouchers
jasa melalui e-catalogue OttoPoint. through the OttoPoint e-catalogue.
6. Pengembangan Produk dan Layanan [POJK51-F.26] 6. Product and Service Development [POJK51-F.26]
Bank INA terus mengembangkan produk dan layanan untuk Bank INA continuously develops its products and services
menyesuaikan dengan dinamika bisnis serta kebutuhan to align with business dynamics and customer needs.
nasabah. Pada tahun 2025, inovasi dan pengembangan In 2025, the innovations and product developments
produk yang telah diterapkan mencakup: implemented included:
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Keberlanjutan Sosial dan Lingkungan
Social and Environmental Sustainability
a. Menjalin kerja sama strategis dengan PT Sucorinvest a. Establishment of a strategic partnership with
Asset Management (Sucor AM), melalui kerja sama Sucorinvest Asset Management (Sucor AM). Through
tersebut, Bank INA telah resmi mendistribusikan this collaboration, Bank INA has officially distributed 4
4 produk reksa dana Sucor AM kepada nasabahnya. mutual fund products of Sucor AM to its customers.
Kehadiran produk-produk ini diharapkan dapat The presence of these products is expected to meet
memenuhi kebutuhan investasi nasabah dengan profil customers’ investment needs with diverse risk profiles
risiko dan tujuan keuangan yang beragam; and financial objectives.
b. Binadigital berhasil menjalin kolaborasi strategis b. Binadigital successfully established strategic collaborations
dengan Mitra Kasih Perkasa (MKP) dan SayaKaya with Mitra Kasih Perkasa (MKP) and SayaKaya through
melalui peluncuran Tabungan Kerjasama di aplikasi the launch of Co-Branded Savings in partner applications;
partner; serta
c. Investasi Emas di Aplikasi Binadigital. Melalui fitur ini c. Gold Investment in the Binadigital Application. Through
nasabah dapat melakukan transaksi jual, beli, serta this feature, customers can conduct real-time buying,
transfer emas digital secara real time. Fitur ini didukung selling, and transfer of digital gold. This feature is
melalui kerja sama dengan pedagang fisik emas digital supported through collaboration with a licensed and
yang telah berizin dan diawasi oleh Bappebti, yaitu Bappebti-supervised digital gold physical trader,
PT Indogold Makmur Sejahtera. PT Indogold Makmur Sejahtera.
7. Evaluasi Produk dan Layanan [POJK51-F.27] [POJK51-F.29] 7. Product and Service Evaluation [POJK51-F.27] [POJK51-F.29]
Bank INA secara konsisten melakukan evaluasi menyeluruh Bank INA consistently conducts comprehensive evaluations
terhadap setiap produk dan layanan sebelum diperkenalkan of each product and service prior to introduction to
kepada nasabah. Proses ini mencakup persetujuan dari customers. This process includes approval from Bank
Bank Indonesia, tinjauan risiko, serta mitigasi untuk Indonesia, risk assessment, and mitigation measures
memastikan keamanan dan kepatuhan. Evaluasi to ensure security and compliance. The evaluation also
juga memastikan peluncuran produk sesuai dengan ensures that product launches are in accordance with
persetujuan manajemen. Pada tahun 2025, 100% management approval. In 2025, 100% of the products
produk dan layanan yang ditawarkan telah dievaluasi, and services offered were evaluated, and as of year-end,
dan hingga akhir tahun tidak ada produk atau jasa there were no financial products or services that were
keuangan yang bermasalah atau ditarik kembali oleh problematic or withdrawn by Bank Indonesia.
Bank Indonesia.
8. Manfaat dari Produk dan Layanan yang Diberikan 8. Benefits of Products and Services Provided [POJK51-F.28]
[POJK51-F.28]
Produk dan layanan keuangan yang disediakan Bank INA The financial products and services provided by Bank INA
dirancang untuk memenuhi kebutuhan transaksi dan are designed to meet the transaction and financing needs
pembiayaan nasabah individu maupun korporasi. Dalam of individual and corporate customers. In practice, business
implementasinya, aktivitas bisnis debitur yang dibiayai activities of debtors financed by the Bank may pose
Bank berpotensi menimbulkan risiko sosial dan lingkungan. potential social and environmental risks. Social risks include
Risiko sosial mencakup penggunaan tenaga kerja di bawah the employment of underage workers, payment of wages
umur, upah di bawah standar, serta pelanggaran hak asasi below standards, and violations of human rights, while
manusia, sedangkan risiko lingkungan berkaitan dengan environmental risks relate to excessive exploitation of
eksploitasi sumber daya alam secara berlebihan dan natural resources and pollution resulting from industrial
pencemaran akibat limbah industri. waste.
Untuk mengendalikan risiko tersebut, Bank INA menerapkan To manage these risks, Bank INA applies strict
persyaratan kredit yang ketat, melakukan pengawasan credit requirements, conducts field supervision, and
lapangan, dan mewajibkan dokumen Analisis Mengenai requires Environmental Impact Assessment (AMDAL)
Dampak Lingkungan (AMDAL) dalam proses persetujuan documentation as part of the credit approval process.
kredit. Selain itu, Bank memastikan debitur mematuhi In addition, the Bank ensures that debtors comply with
regulasi ketenagakerjaan guna mencegah praktik kerja labor regulations to prevent forced labor practices,
paksa, diskriminasi, atau pelanggaran hak pekerja. Dengan discrimination, or violations of workers’ rights. Through
kebijakan ini, produk dan layanan yang diberikan tidak hanya these policies, the products and services provided deliver
memberikan manfaat ekonomi tetapi juga mendukung not only economic benefits but also support socially and
praktik bisnis yang bertanggung jawab secara sosial dan environmentally responsible business practices.
lingkungan.
Laporan Tahunan 2025 Annual Report 403 PT Bank Ina Perdana Tbk
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Capaian Kegiatan Activity Achievements
Inisiatif terkait nasabah serta produk dan layanan yang Customer-related initiatives as well as product and service
dilaksanakan Bank INA sepanjang tahun 2025 menghasilkan developments implemented by Bank INA throughout 2025
sejumlah capaian sebagai berikut. resulted in the following achievements.
1. Bagi Bank 1. For the Bank
Efektivitas penanganan pengaduan nasabah memberikan The effectiveness of handling customer complaints has
dampak pada tingkat kepercayaan nasabah terhadap Bank. an impact on the level of customer trust in the Bank. This
Hal ini terlihat pada meningkatnya jumlah nasabah, baik can be seen in the increasing number of customers, both
nasabah pembiayaan maupun pendanaan. financing and funding customers.
2. Bagi Pemangku Kepentingan, termasuk Pemegang Saham 2. For Stakeholders, including Shareholders
Meningkatnya kepuasan dan kenyamanan bertransaksi di Increased satisfaction and convenience of transactions
Bank INA. Hal tersebut dibuktikan dengan tingkat kepuasan at Bank INA. This is evidenced by the increased level of
nasabah yang meningkat. customer satisfaction.
Sarana Pengaduan Masalah Nasabah Complaint Channel for Customer Problem
Nasabah dapat menyampaikan keluhan dan masukan terkait Customers may submit complaints and feedback regarding
layanan perbankan melalui e-mail, call center, situs web resmi, banking services via e-mail, call center, the official website, or
maupun media sosial Bank INA. Setiap laporan yang diterima Bank INA’s social media platforms. Each report received is
akan ditangani secara profesional, cepat, dan transparan guna handled in a professional, prompt, and transparent manner to
menciptakan pelayanan yang lebih baik serta meningkatkan enhance service quality and improve customer satisfaction.
kepuasan nasabah
Laporan Pengaduan Complaint Report
Rincian pengaduan nasabah yang terjadi di sepanjang tahun Details of customer complaints recorded throughout 2025 are
2025 diungkapkan sebagai berikut. disclosed as follows.
Selesai Dalam Proses Tidak Selesai Jumlah
Jenis Transaksi Keuangan Completed On Process Not Completed Pengaduan
Types of Financial
Jumlah Jumlah Jumlah Number of
Transactions % % %
Total Total Total Complaints
Deposito
1 100,00 - - - - 1
Deposit
Tabungan
341 96,88 11 3,13 - - 352
Savings
Kredit
9 90,00 1 10,00 - - 10
Loans
Kartu ATM/Debit/Mesin ATM
ATM/Debit Card/ATM 688 97,04 21 2,96 - - 709
Machine
RTGS 3 100.00 - - - - 3
Electronic Banking 2.440 99,47 13 0,53 - - 2.453
Sistem Pembayaran Lainnya
778 98,86 9 1,14 - - 787
Other Payment Systems
Total 4.260 98,73 55 1,27 - - 4.315
Survei Kepuasan Nasabah [POJK51-F.30] Customer Satisfaction Survey [POJK51-F.30]
Bank melakukan survei kepuasan pelanggan untuk menilai The Bank conducts customer satisfaction surveys to assess
dan memahami tingkat loyalitas serta dukungan pelanggan and understand the level of customer loyalty and support for
terhadap produk dan layanan yang ditawarkan. Hasil dari the products and services offered. The results of
kuesioner tersebut akan dijadikan dasar untuk mengembangkan the questionnaires serve as a basis for developing and
dan meningkatkan mutu produk serta layanan perusahaan pada enhancing the quality of the Company’s products and services
periode selanjutnya. in subsequent periods.
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Keberlanjutan Sosial dan Lingkungan
Social and Environmental Sustainability
Kepedulian terhadap Lingkungan Hidup
Concern for the Environment
Sebagai institusi jasa keuangan, aktivitas operasional Bank As a financial services institution, Bank INA’s operational
INA memiliki dampak lingkungan yang relatif terbatas. activities have a relatively limited environmental impact.
Namun demikian, Bank tetap menempatkan aspek pelestarian Nevertheless, the Bank places environmental preservation as
lingkungan sebagai bagian dari tanggung jawab keberlanjutan part of its sustainability responsibility by implementing various
dengan melaksanakan berbagai inisiatif yang diarahkan initiatives aimed at supporting environmental protection
untuk mendukung upaya perlindungan lingkungan dan efforts and the sustainability of future generations.
keberlangsungan generasi mendatang.
Pelaksanaan Inisiatif Implementation of the Initiative
Pelaksanaan inisiatif Bank INA terkait lingkungan hidup The implementation of Bank INA’s environmental initiatives is
diuraikan sebagai berikut. outlined as follows.
1. Produk Kegiatan Usaha Berkelanjutan [POJK51-F.3] 1. Sustainable Business Activity Products [POJK51-F.3]
Bank INA mengintegrasikan pertimbangan keberlanjutan Bank INA integrates environmental sustainability
lingkungan dalam kebijakan pembiayaan dengan considerations into its financing policies by ensuring
memastikan setiap calon debitur memenuhi persyaratan that prospective debtors comply with environmental
pengelolaan dampak lingkungan. Dalam proses evaluasi impact management requirements. In the credit
kredit, pemenuhan dokumen Analisis Mengenai Dampak evaluation process, the fulfillment of Environmental
Lingkungan (AMDAL) menjadi salah satu aspek yang Impact Assessment (AMDAL) documentation is one of
ditelaah guna menilai kesesuaian proyek yang akan dibiayai the aspects reviewed to assess whether the project to be
dengan prinsip pembangunan berkelanjutan. Pendekatan financed aligns with sustainable development principles.
ini diterapkan untuk memastikan bahwa pembiayaan This approach is applied to ensure that financing not only
yang disalurkan tidak hanya mendukung penciptaan nilai supports economic value creation but also aligns with
ekonomi, tetapi juga sejalan dengan upaya pelestarian environmental preservation efforts.
lingkungan.
Dalam 3 tahun terakhir, Bank INA telah menyalurkan Over the past 3 years, Bank INA has extended financing
pendanaan kepada pelaku usaha yang menerapkan praktik to business actors implementing environmentally friendly
usaha ramah lingkungan, sebagaimana diungkapkan pada business practices, as disclosed in the following table.
tabel berikut.
Produk Kegiatan Usaha Berkelanjutan
Sustainable Business Activity Products
Produk yang Memenuhi 2025 2024*) 2023*)
Kriteria Kegiatan Usaha
Berkelanjutan Target Nominal Nominal Nominal
(jutaan (jutaan (jutaan (jutaan
Products that Meet
Rupiah) Account Rupiah) Account Rupiah) Account Rupiah)
the Criteria for
Sustainable (million (million (million (million
Business Activities Rupiah) Rupiah) Rupiah) Rupiah)
Penghimpunan Dana
3.100 386.703 50.728 126.170 9.078 12.555 8.178
Funding
Penyaluran Dana
4.101.519 6.461 3.990.981 7.112 3.586.800 8.239 6.217.641
Lending
*)
Penyajian kembali. / Restatement.
Laporan Tahunan 2025 Annual Report 405 PT Bank Ina Perdana Tbk
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Aset Produktif Kegiatan Usaha Berkelanjutan
Earning Assets of Sustainable Business Activities
2025 2024*) 2023*)
Total Aset Produktif
Kriteria Kegiatan Usaha Nominal
Target Target Target
Berkelanjutan (jutaan
(jutaan (jutaan (jutaan
Rupiah)
Total Earning Assets, Rupiah % Rupiah) % Rupiah) %
Criteria for Sustainable Nominal
(million (million (million
Business Activities (million
Rupiah) Rupiah) Rupiah)
Rupiah)
Total Kredit/Pembiayaan
Kegiatan Usaha Berkelanjutan
3.832.069 3.837.075 100,13 3.629.426 93,59 5.239.294 113,88
Total Credit/Financing for
Sustainable Business Activities
Total Non-Kredit/Pembiayaan
Kegiatan Usaha Berkelanjutan
10.189.984 11.422.371 112,09 10.699.699 91,16 8.094.231 82,15
Total Non-Credit/Financing for
Sustainable Business Activities
Total Kredit
14.022.053 15.259.446 108,82 14.329.125 91,77 13.387.525 94,69
Total Credit
*)
Penyajian kembali. / Restatement.
Aset Produktif berdasarkan Kategori Kegiatan Usaha Berkelanjutan
Earning Assets by Category of Sustainable Business Activities
2025 2024*) 2023*)
Kategori Kegiatan Usaha Nominal Nominal Nominal
NPL/Total NPL/Total NPL/Total
Berkelanjutan (jutaan (jutaan (jutaan
Kredit Kredit Kredit
Rupiah) Rupiah) Rupiah)
Sustainable Business NPL/Total NPL/Total NPL/Total
Activities Category Nominal Nominal Nominal
Credit Credit Credit
(million (million (million
(%) (%) (%)
Rupiah) Rupiah) Rupiah)
Energi Terbarukan
89.147 0,00 - - - -
Renewable Energy
Efisiensi Energi
- - - - 161.535 0,00
Energy Efficiency
Pencegahan dan
Pengendalian Polusi 24.966 0,00 7.602 0,00 30.579 0,00
Pollution Prevention and Control
Pengelolaan Sumber Daya Alam
Hayati dan Penggunaan Lahan
Berkelanjutan
742.637 0,00 832.506 0,00 740.906 2,23
Management of Biological
Natural Resources and
Sustainable Land Use
Konservasi Keanekaragaman
Hayati Darat dan Air
23.161 0,00 29.987 0,00 35.521 10,78
Conservation of Land and Water
Biodiversity
Transportasi Ramah Lingkungan
Environmentally Friendly - - - - - -
Transportation
Pengelolaan Air dan Limbah Air
yang Berkelanjutan
- - - - - -
Sustainable Management of
Water and Wastewater
Adaptasi Perubahan Iklim
- - - - - -
Climate Change Adaptation
PT Bank Ina Perdana Tbk 406 Laporan Tahunan 2025 Annual Report
Page 409
Keberlanjutan Sosial dan Lingkungan
Social and Environmental Sustainability
2025 2024*) 2023*)
Kategori Kegiatan Usaha Nominal Nominal Nominal
NPL/Total NPL/Total NPL/Total
Berkelanjutan (jutaan (jutaan (jutaan
Kredit Kredit Kredit
Rupiah) Rupiah) Rupiah)
Sustainable Business NPL/Total NPL/Total NPL/Total
Activities Category Nominal Nominal Nominal
Credit Credit Credit
(million (million (million
(%) (%) (%)
Rupiah) Rupiah) Rupiah)
Produk yang dapat Mengurangi
Sumber Daya dan Menghasilkan
Lebih Sedikit Polusi (Eco-
efficient) 489.998 42,20 272.436 0,00 1.286.022 1,59
Products that Reduce Resources
and Generate Less Pollution
(Eco-efficient)
Bangunan Berwawasan
Lingkungan yang Memenuhi
Standar atau Sertifikasi yang
Diakui secara Nasional, Regional,
atau Internasional
456.946 0,00 337.902 0,00 1.087.551 0,91
Environmentally Friendly
Buildings that Meet Standards
or Certifications that are
Nationally, Regionally, or
Internationally Recognized
Kegiatan Usaha dan/atau
Kegiatan Lain yang Berwawasan
Lingkungan Lainnya
- - - - - -
Other Environmentally Friendly
Business Activities and/or
Activities
Kegiatan UMKM
2.010.220 3,40 1.916.527 5,85 2.685.687 5,08
MSME Activities
Total Kredit Keuangan
Berkelanjutan
3.837.075 7,17 3.396.960 3,30 6.027.801 3,11
Total Sustainable Finance
Credit
*)
Penyajian kembali. / Restatement.
2. Material Ramah Lingkungan [POJK51-F.5] 2. Environmentally Friendly Materials [POJK51-F.5]
Bank INA menerapkan berbagai inisiatif untuk menciptakan Bank INA implements various initiatives to create a green
lingkungan kerja yang hijau dan berkelanjutan. Salah and sustainable work environment. One of the measures
satu langkah yang dilakukan adalah penggunaan kertas taken is the use of hout vrij schrift (HVS) paper certified
hout vrij schrift (HVS) yang bersertifikasi Programme for by the Programme for the Endorsement of Forest
the Endorsement of Forest Certification (PEFC), guna Certification (PEFC), to ensure that the paper’s raw
memastikan bahan baku kertas berasal dari hutan yang materials originate from responsibly managed forests. In
dikelola secara bertanggung jawab. Selain itu, Bank juga addition, the Bank reduces the use of single-use plastics,
mengurangi penggunaan plastik sekali pakai, membatasi limits the use of styrofoam, and selects energy-efficient
pemakaian styrofoam, serta memilih peralatan elektronik electronic equipment as part of efforts to reduce electricity
hemat energi sebagai upaya menekan konsumsi listrik. consumption.
3. Penggunaan Energi [POJK51-F.6] [POJK51-F.7] [ESG-E.03] 3. Energy Use [POJK51-F.6] [POJK51-F.7] [ESG-E.03]
Bank INA menggunakan energi listrik yang dipasok oleh Bank INA utilizes electricity supplied by Perusahaan Listrik
Perusahaan Listrik Negara (PT PLN) serta bahan bakar Negara (PT PLN) and fuel obtained from local fuel stations
minyak (BBM) yang diperoleh dari Stasiun Pengisian (SPBU) to support operational activities. Such energy
Bahan Bakar Umum (SPBU) setempat untuk mendukung is used to operate various facilities, including electronic
kegiatan operasional. Energi tersebut digunakan untuk devices, air conditioning (AC), lighting, and elevators, while
mengoperasikan berbagai fasilitas, seperti perangkat fuel is used for operational vehicles and generator sets.
elektronik, pendingin ruangan (AC), penerangan, dan lift,
sementara BBM dimanfaatkan untuk kendaraan operasional
dan mesin genset.
Laporan Tahunan 2025 Annual Report 407 PT Bank Ina Perdana Tbk
Page 410
Meskipun Bank belum menggunakan sumber energi Although the Bank has not yet utilized renewable energy
terbarukan, berbagai upaya efisiensi energi telah diterapkan, sources, various energy efficiency measures have been
antara lain dengan mengganti lampu konvensional implemented, including replacing conventional lighting
menjadi lampu LED, menggunakan AC inverter di seluruh with LED lamps, using inverter AC units across all offices,
kantor, mengatur jadwal operasional gedung, serta regulating building operational schedules, and optimizing
mengoptimalkan pelaksanaan pertemuan secara daring the conduct of meetings through virtual platforms to
guna mengendalikan konsumsi energi. manage energy consumption.
Penggunaan energi dalam 3 tahun terakhir diungkapkan Energy usage over the past 3 years is presented in
dalam tabel berikut. the following table.
Satuan
Uraian 2025 2024*) 2023*) Description
Unit
Cakupan 1
Scope 1
jutaan Rupiah
Biaya Penggunaan BBM 2.576 2.455 2.165 Fuel Usage Cost
million Rupiah
Liter 257.647 245.454 216.506
Penggunaan BBM Fuel Usage
GJ 8.811,51 8.394,53 7.404,51
Cakupan 2
Scope 2
jutaan Rupiah
Biaya Penggunaan Listrik 3.025 2.944 2.048 Electricity Usage Cost
million Rupiah
kWh 2.713.733 2.641.367 1.836.787
Penggunaan Listrik Electricity Usage
GJ 9.769,44 9.508,92 6.612,43
Total Penggunaan Energi GJ 18.580,95 17.903,45 14.016,94 Total Energy Usage
Intensitas Penggunaan Energi GJ/jutaan Rupiah Intensity of Energy Use
0,01023 0,00948 0,00812
terhadap Pendapatan Bunga GJ/million Rupiah against Interest Income
Efisiensi Penggunaan Energi GJ/jutaan Rupiah Energy Use Efficiency
(0,00075) (0,00136) 0,00075
terhadap Pendapatan Bunga GJ/million Rupiah against Interest Income
*)
Penyajian kembali. / Restatement.
4. Efisiensi Air [POJK51-F.8] [ESG-E.04] 4. Water Efficiency [POJK51-F.8] [ESG-E.04]
Bank INA memanfaatkan air yang bersumber dari Bank INA utilizes water supplied by the Regional Water
Perusahaan Daerah Air Minum (PDAM) untuk menunjang Supply Company (PDAM) to support operational needs,
kebutuhan operasional, termasuk kebersihan, fasilitas including sanitation, worship facilities, and office activities.
ibadah, dan aktivitas perkantoran. Sebagai bagian dari As part of its resource efficiency efforts, the Bank records
upaya efisiensi sumber daya, Bank melakukan pencatatan and periodically evaluates water usage.
dan evaluasi penggunaan air secara berkala.
Dalam konteks tersebut, Bank INA memantau volume In this context, Bank INA monitors the volume and cost of
serta biaya konsumsi air bersih selama 3 tahun terakhir clean water consumption over the past 3 years as part of
sebagai bagian dari pengelolaan dan pemantauan efisiensi managing and monitoring water use efficiency. Information
penggunaan air. Informasi terkait penggunaan air bersih di regarding clean water usage at the Ariobimo Head Office is
Kantor Pusat Ariobimo disajikan pada tabel berikut. presented in the following table.
Satuan
Uraian 2025 2024*) 2023*) Description
Unit
jutaan Rupiah
Biaya Penggunaan Air Bersih 67 137 131 Clean Water Usage Fees
million Rupiah
Volume Penggunaan Air Bersih m 3
5.366 10.933 10.448 Clean Water Usage Volume
Intensitas Penggunaan Air m3/jutaan Rupiah Intensity of Water Usage
0,00295 0,00579 0,00605
terhadap Pendapatan Bunga m3/million Rupiah against Interest Income
Efisiensi Penggunaan Air m3/jutaan Rupiah Water Usage Efficiency
0,00283 0,00026 0,00317
terhadap Pendapatan Bunga m3/million Rupiah against Interest Income
*)
Penyajian kembali. / Restatement.
PT Bank Ina Perdana Tbk 408 Laporan Tahunan 2025 Annual Report
Page 411
Keberlanjutan Sosial dan Lingkungan
Social and Environmental Sustainability
Sebagai bagian dari pengelolaan penggunaan air, Bank As part of water usage management, Bank INA also
INA juga melakukan upaya efisiensi melalui peningkatan implements efficiency measures by raising employee
kesadaran karyawan untuk menggunakan air secara bijak. awareness to use water responsibly. These efforts are
Upaya tersebut dilaksanakan antara lain melalui kegiatan carried out through internal awareness programs and
sosialisasi internal serta pemeriksaan rutin terhadap kran routine inspections of faucets and water pipelines to
dan saluran air guna mencegah potensi kebocoran dan prevent potential leaks and inefficient water usage.
penggunaan air yang tidak efisien.
5. Pengelolaan Limbah [POJK51-F.13] [POJK51-F.14] [ESG-E.05] 5. Waste Management [POJK51-F.13] [POJK51-F.14] [ESGE.05]
Dalam kegiatan operasionalnya, Bank INA menghasilkan In its operational activities, Bank INA generates
limbah non-B3 yang berasal dari aktivitas perkantoran, non-hazardous waste originating from office activities,
terutama penggunaan kertas. Hingga saat ini, Bank tidak primarily paper usage. To date, the Bank does not produce
menghasilkan limbah bahan berbahaya dan beracun hazardous and toxic waste (B3). Waste management is
(B3). Pengelolaan limbah dilakukan melalui mekanisme conducted through building management mechanisms
pengelolaan gedung yang telah memenuhi standar dan that meet established standards and demonstrate
memiliki komitmen terhadap pengelolaan lingkungan. a commitment to environmental management.
Untuk mengendalikan timbulan limbah kertas, Bank To control paper waste generation, the Bank optimizes
mengoptimalkan pemanfaatan sistem kerja berbasis digital digital-based work systems through the use of electronic
melalui penggunaan dokumen elektronik dan pemanfaatan documents and digital banking services. Various activities,
layanan perbankan digital. Berbagai aktivitas, seperti akses such as accessing account statements, transaction
mutasi rekening, bukti transaksi, hingga proses pembukaan receipts, and account opening processes, can be carried
rekening, dapat dilakukan secara digital melalui perangkat out digitally via electronic devices, thereby reducing
elektronik, sehingga mengurangi ketergantungan reliance on paper usage. This approach not only contributes
terhadap penggunaan kertas. Pendekatan ini tidak hanya to minimizing environmental impact but also enhances
berkontribusi pada pengurangan dampak lingkungan, process efficiency and service convenience.
tetapi juga meningkatkan efisiensi proses dan kenyamanan
layanan.
Informasi mengenai penggunaan kertas selama 3 tahun Information regarding paper usage over the past 3 years is
terakhir disajikan pada tabel berikut. presented in the following table.
Penggunaan Kertas
Use of Paper (Rim / Ream)
2025 2024 2023
2.941 1.534 2.138
7,35 3,84 5,35
ton / tons ton / tons ton / tons
Catatan / Note: 1 Rim / Ream = 2,5 kg.
Sejalan dengan upaya pengendalian timbulan limbah In line with efforts to control non-hazardous waste
non-B3 dari aktivitas perkantoran, Bank INA juga generation from office activities, Bank INA has also
melakukan inisiatif pengurangan penggunaan plastik implemented initiatives to reduce the use of single-use
sekali pakai sebagai bagian dari komitmen terhadap plastics as part of its commitment to environmental
pelestarian lingkungan. Komitmen tersebut ditetapkan preservation. This commitment is stipulated in Memorandum
melalui Memorandum No. MEMO/SDM/685/0919 tanggal No. MEMO/SDM/685/0919 dated September 30, 2019
30 September 2019 tentang Kebijakan Pengurangan concerning the Plastic Waste Reduction Policy and
Sampah Plastik dan Inisiatif Pelestarian Lingkungan. Environmental Preservation Initiatives. [POJK51-F.1]
[POJK51-F.1]
Dalam implementasinya, Bank mendorong karyawan In its implementation, the Bank encourages employees to
untuk menggunakan botol minum isi ulang serta tidak use refillable drinking bottles and does not provide bottled
Laporan Tahunan 2025 Annual Report 409 PT Bank Ina Perdana Tbk
Page 412
menyediakan air minum dalam kemasan pada kegiatan rapat drinking water during meetings and gatherings. In addition,
dan pertemuan. Selain itu, penyediaan tempat sampah segregated waste bins are provided in each room to
terpilah di setiap ruangan dilakukan untuk mendukung support cleanliness and the management of a healthy work
kebersihan serta pengelolaan lingkungan kerja yang sehat. environment. [POJK51-F.1]
[POJK51-F.1]
Selain itu, sepanjang tahun 2025, tidak terdapat insiden Furthermore, throughout 2025, there were no incidents of
tumpahan limbah yang bersumber dari aktivitas operasional waste spills arising from the Bank’s operational activities.
Bank. [POJK51-F.15] [POJK51-F.15]
6. Pengendalian Emisi [POJK51-F.11, F.12] [ESG-E.06, E.07] 6. Emission Control [POJK51-F.11, F.12] [ESG-E.06, E.07]
Aktivitas operasional Bank INA relatif memiliki intensitas Bank INA’s operational activities have a relatively limited
emisi gas rumah kaca (GRK) yang terbatas. Namun intensity of greenhouse gas (GHG) emissions. Nevertheless,
demikian, Bank tetap mengidentifikasi potensi emisi yang the Bank identifies potential emissions arising from the use
bersumber dari penggunaan kendaraan operasional sebagai of operational vehicles as direct emissions (Scope 1) and
emisi langsung (Cakupan 1) serta konsumsi energi listrik electricity consumption as indirect emissions (Scope 2).
sebagai emisi tidak langsung (Cakupan 2). Sejalan dengan In line with its commitment to environmental protection,
komitmen terhadap perlindungan lingkungan, Bank telah the Bank has established long-term targets to reduce
menetapkan sasaran jangka panjang berupa penurunan GHG emissions by 75% by 2050 and to achieve Net Zero
emisi GRK hingga 75% pada tahun 2050 serta pencapaian Emission by 2060.
Net Zero Emission pada tahun 2060.
Dalam mendukung pencapaian target tersebut, Bank To support the achievement of these targets, the Bank
menjalankan sejumlah inisiatif pengelolaan emisi yang implements a number of emission management initiatives
terintegrasi dalam kegiatan operasional, antara lain: integrated into its operational activities, including:
a. Mengoptimalkan konsumsi listrik dengan penggunaan a. Optimizing electricity consumption by using
perangkat hemat energi seperti lampu LED dan sistem energy-efficient devices such as LED lighting and more
pendingin yang lebih efisien. efficient cooling systems.
b. Mengurangi perjalanan dinas dengan memanfaatkan b. Reducing business travel by utilizing online meetings
pertemuan daring untuk menekan emisi dari to minimize emissions from operational transportation.
transportasi operasional.
c. Mengeksplorasi opsi penggunaan sumber energi ramah c. Exploring options for using environmentally friendly
lingkungan dalam operasional perbankan. energy sources in banking operations.
d. Menyediakan ruang terbuka hijau di sekitar kantor Bank d. Providing green open spaces around Bank offices to
untuk meningkatkan serapan karbon dan menciptakan enhance carbon absorption and create a greener work
lingkungan kerja yang lebih hijau. environment.
Selain itu, Bank INA terus berupaya untuk memantau In addition, Bank INA continuously monitors energy
konsumsi energi dan dampak emisi secara berkala serta consumption and emission impacts on a periodic basis and
menetapkan strategi untuk mendukung tercapainya target establishes strategies to support the achievement of its
keberlanjutan. sustainability targets.
Satuan
Uraian 2025 2024*) 2023*) Description
Unit
Emisi dari Penggunaan BBM Emissions from Fuel Use
TonCO2eq 694,46 661,60 583,57
(Scope 1) (Scope 1)
Emisi dari Penggunaan Listrik Emissions from Electricity
TonCO2eq 2.550,91 2.482,88 1.726,58
(Scope 2) Usage (Scope 2)
Total Emisi [ESG-E.01] TonCO2eq 3.245,37 3.144,48 2.310,15 Total Emissions [ESG-E.01]
Intensitas Emisi terhadap TonCO2eq/jutaan Rupiah
Emissions Intensity against
Pendapatan Bunga TonCO2eq/million 0,00179 0,00166 0,00134
Interest Income [ESG-E.02]
[ESG-E.02] Rupiah
TonCO2eq/jutaan Rupiah
Efisiensi Emisi terhadap Emissions Efficiency
TonCO2eq/million (0,00012) (0,00033) 0,00009
Pendapatan Bunga against Interest Income
Rupiah
*)
Penyajian kembali. / Restatement.
PT Bank Ina Perdana Tbk 410 Laporan Tahunan 2025 Annual Report
Page 413
Keberlanjutan Sosial dan Lingkungan
Social and Environmental Sustainability
7. Keanekaragaman Hayati [POJK51-F.9] [POJK51-F.10] 7. Biodiversity [POJK51-F.9] [POJK51-F.10]
Bank INA mendukung upaya pengelolaan lingkungan Bank INA supports environmental management efforts
di area operasional melalui pemeliharaan ruang hijau di within its operational areas through the maintenance of
lingkungan kantor. Dukungan tersebut diwujudkan antara green spaces in the office environment. This support is
lain melalui penempatan dan perawatan tanaman serta demonstrated, among others, through the placement and
koordinasi dengan pengelola gedung untuk menciptakan maintenance of plants as well as coordination with building
suasana kerja yang lebih hijau dan nyaman. Selain itu, Bank management to create a greener and more comfortable
memastikan bahwa kegiatan operasional dijalankan pada working atmosphere. In addition, the Bank ensures that
lokasi perkantoran yang tidak berada di kawasan lindung its operational activities are conducted in office locations
atau area dengan sensitivitas keanekaragaman hayati that are not situated within protected areas or areas with high
tinggi, sehingga aktivitas usaha tidak menimbulkan risiko biodiversity sensitivity, thereby preventing business activities
terhadap ekosistem sekitar. from posing risks to surrounding ecosystems.
Capaian Kegiatan Activity Achievements
Selama tahun 2025, Bank INA mencatat peningkatan aktivitas During 2025, Bank INA recorded an increase in operational
operasional yang turut memengaruhi konsumsi energi, air, dan activities, which also affected energy, water, and paper
kertas. Sebagai langkah antisipatif, Bank menjalankan berbagai consumption. As a precautionary measure, the Bank
program efisiensi, antara lain optimalisasi penggunaan energi, implemented various efficiency programs, including optimizing
penerapan sistem dokumen digital untuk menekan pemakaian energy usage, adopting digital document systems to reduce
kertas, serta peningkatan kesadaran karyawan mengenai paper consumption, and enhancing employee awareness
pentingnya penghematan sumber daya alam. regarding the importance of conserving natural resources.
Penghargaan dan Sertifikasi Awards and Certifications
Sepanjang tahun 2025, Bank INA belum memperoleh Throughout 2025, Bank INA did not receive any environmental
penghargaan atau sertifikasi lingkungan hidup. Meskipun awards or certifications. Nevertheless, the Bank consistently
demikian, Bank tetap konsisten menjalankan berbagai inisiatif implemented various sustainability initiatives aimed at creating
berkelanjutan yang bertujuan menciptakan dampak positif bagi positive impacts for the environment and society. These efforts
lingkungan dan masyarakat. Upaya ini menjadi bukti bahwa demonstrate that commitment to sustainability is measured
komitmen terhadap keberlanjutan tidak hanya diukur dari not only by external recognition but also by concrete actions.
pengakuan eksternal, tetapi juga dari tindakan nyata.
Sarana Pengaduan Masalah Complaint Channel for
Lingkungan Hidup [POJK51-F.16] Environmental Problem [POJK51-F.16]
Bank INA membuka saluran komunikasi bagi seluruh pemangku Bank INA provides communication channels for all stakeholders
kepentingan untuk menyampaikan aspirasi, kritik, atau keluhan to submit aspirations, feedback, or complaints related to
terkait isu lingkungan hidup. Pengaduan dapat dikirimkan environmental issues. Complaints may be submitted via e-mail,
melalui e-mail, call center, situs web Bank, maupun media sosial. call center, the Bank’s website, or social media. Each report
Setiap laporan yang diterima akan diproses dengan cepat, received will be processed promptly, professionally, and
profesional, dan transparan untuk memastikan penyelesaian transparently to ensure responsible resolution. Over the past
yang bertanggung jawab. Dalam 3 tahun terakhir, Bank tidak 3 years, the Bank has not received any complaints related to
menerima laporan pengaduan masalah terkait lingkungan hidup. environmental issues.
Laporan Tahunan 2025 Annual Report 411 PT Bank Ina Perdana Tbk
Page 414
Biaya Pengelolaan Lingkungan Hidup Environmental Management Cost
[POJK51-F.4] [POJK51-F.4]
Saat ini, Bank INA belum memiliki program khusus yang secara At present, Bank INA does not have a specific program
eksplisit difokuskan pada pengelolaan lingkungan hidup, explicitly focused on environmental management; therefore,
sehingga belum ada anggaran tersendiri yang dialokasikan no separate budget has been allocated over the past
dalam 3 tahun terakhir. Namun demikian, seluruh biaya yang 3 years. However, all costs related to office cleanliness, waste
berkaitan dengan kebersihan kantor, retribusi sampah, serta collection fees, and environmental facility management have
pengelolaan fasilitas lingkungan telah dimasukkan dalam pos been included in building operational expenses as part of
biaya operasional gedung, sebagai bagian dari upaya Bank the Bank’s efforts to maintain cleanliness and sustainability
menjaga kebersihan dan keberlanjutan lingkungan kerja. within the work environment.
Tanggapan terhadap Umpan Balik
Tahun Sebelumnya [POJK51-G.4]
Response to Previous Year’s Feedback
Pada tahun 2025, Bank INA terus memperkuat kualitas In 2025, Bank INA continued to strengthen the quality of
pelaporan dan keterbukaan informasi kepada seluruh reporting and information disclosure to all stakeholders as part of
pemangku kepentingan sebagai bagian dari komitmen terhadap its commitment to transparency and accountability. Throughout
transparansi dan akuntabilitas. Sepanjang periode pelaporan, the reporting period, the Bank did not receive any formal
Bank tidak menerima umpan balik secara formal terkait feedback regarding the previous Annual Report. Nevertheless,
Laporan Tahunan periode sebelumnya. Kendati demikian, Bank Bank INA continues to conduct ongoing evaluations and
INA tetap melakukan evaluasi dan penyempurnaan secara improvements to enhance reporting quality and maintain
berkelanjutan guna meningkatkan kualitas pelaporan serta public trust.
menjaga kepercayaan publik.
PT Bank Ina Perdana Tbk 412 Laporan Tahunan 2025 Annual Report
Page 415
Lembar Umpan Balik [POJK51-G.3]
Feedback Form
Setelah membaca Laporan Tahunan PT Bank Ina Perdana Tbk, kami After reading the Annual Report of PT Bank Ina Perdana Tbk,
mohon kesediaan para pemangku kepentingan untuk memberikan we request stakeholders to provide feedback by sending an e-mail.
umpan balik dengan mengirim e-mail.
Pertanyaan Setuju Tidak Setuju
Questions Agree Disagree
Laporan ini telah memberikan informasi yang bermanfaat mengenai kinerja ekonomi, sosial, dan lingkungan Bank.
… …
This report has provided useful information on economic, social, and environmental performance of the Bank.
Data dan informasi yang diungkapkan mudah dipahami, lengkap, transparan, dan berimbang.
… …
Data and information disclosed are easy to understand, complete, transparent, and balanced.
Data dan informasi yang disajikan berguna dalam pengambilan keputusan.
… …
Data and information presented are useful for making decision.
Laporan ini menarik dan mudah dibaca.
… …
This report is interesting and easy to read.
Mohon berikan nilai mengenai aspek yang terdapat dalam laporan ini (nilai 1 = paling penting, 2 = penting, 3 = tidak penting, 4 = sangat tidak penting).
Please score the aspects in this report (1 = most important, 2 = important, 3 = less important, 4 = least important).
Nilai Ekonomi Langsung yang Dihasilkan dan Distribusikan Non-Diskriminasi
Direct Economic Value Generated and Distributed Non-Discrimination
Dampak Ekonomi Tidak Langsung Praktik Pengamanan
Indirect Economic Impacts Security Practices
Praktik Pengadaan Penilaian Hak Asasi Manusia
Procurement Practices Human Rights Assessment
Anti-Korupsi Kesehatan dan Keselamatan Nasabah
Anti-Corruption Customer Health and Safety
Bersaing Sehat/Anti-Monopoli Privasi Nasabah
Healthy Competition/Anti-Monopoly Customer Privacy
Ketenagakerjaan Kepatuhan Sosial Ekonomi
Employment Socio-Economic Compliance
Kesehatan dan Keselamatan Kerja Literasi dan Inklusi Keuangan
Occupational Health and Safety Financial Literacy and Inclusion
Pelatihan dan Pendidikan Penggunaan Energi
Training and Education Energy Use
Keanekaragaman dan Kesempatan yang Setara Penggunaan Kertas
Diversity and Equal Opportunity Paper Use
Etika Bisnis dan Kepatuhan Manajemen Risiko Sistemik
Business Ethics and Compliance Systemic Risk Management
Manajemen Insiden Kritis Integrasi Faktor LST dalam Analisis Risiko dan Kredit
Critical Incident Management Integration of ESG Factors in Risk and Credit Analysis
Transparansi dan Kualitas Pelaporan Sistem Pengendalian Internal
Transparency and Reporting Quality Internal Control System
Laporan Tahunan 2025 Annual Report 413 PT Bank Ina Perdana Tbk
Page 416
Mohon berikan komentar/saran/usulan bagi laporan ini.
Please provide comment/suggestion/recommendation on this report.
....................................................................................................................................................................................................................
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Profil Anda / Your Profile
Nama / Name : ......................................................................................................................................................................................................
Pekerjaan / Occupation : ....................................................................................................................................................................................................
Institusi/Perusahaan / Institution/Company : ....................................................................................................................................................................................................
Kontak (telepon, e-mail) / Contact (phone, e-mail) : ....................................................................................................................................................................................................
Kategori Pemangku Kepentingan / Category of Stakeholder
Pemerintah Pelanggan Karyawan Mitra Kerja
Government Customer Employee Business Partners
Media Masyarakat LSM Lain-Lain, ….
Media Community NGO Others, ….
Saran dan tanggapan yang Anda berikan atas informasi yang disajikan dalam laporan ini mohon dikirimkan kepada:
Please send Your suggestion and response to information presented in this report to:
Adhiputra Tanoyo Gedung Ariobimo Sentral +62 21 252 5678
Lantai / Floor 10 +62 21 252 5025
Sekretaris Perusahaan
Corporate Secretary Jl. H.R. Rasuna Said Blok X-2 corp_sec@bankina.co.id
Kav. 5 www.bankina.co.id
Jakarta Selatan 12950
PT Bank Ina Perdana Tbk 414 Laporan Tahunan 2025 Annual Report
Page 417
Indeks Pengungkapan Kriteria
Peraturan Otoritas Jasa Keuangan
No. 51/POJK.03/2017 [POJK.51-G.5]
Criteria Disclosure Index of POJK No. 51/POJK.03/2017
No. Indeks Uraian Halaman
Index No. Description Page
Penjelasan Strategi Berkelanjutan
A.1 11
Description of Sustainability Strategy
Ikhtisar Kinerja Berkelanjutan
Sustainability Performance Highlights
Ikhtisar Kinerja Ekonomi
B.1 28
Economic Performance Highlights
Ikhtisar Kinerja Lingkungan Hidup
B.2 31
Environmental Performance Highlights
Ikhtisar Kinerja Sosial
B.3 30
Social Performance Highlights
Profil Perusahaan
Company Profile
Visi, Misi, dan Nilai Berkelanjutan
C.1 72
Vision, Mission, and Sustainability Values
Alamat Perusahaan
C.2 7
Company Address
Skala Perusahaan
C.3 28; 106; 116; 166
Company Scale
Produk, Layanan, dan Kegiatan Usaha yang Dijalankan
C.4 74-82
Products, Services, and Business Activities
Keanggotaan pada Asosiasi
C.5 39
Membership in Association
Perubahan Organisasi Bersifat Signifikan
C.6 69
Significant Organizational Change
Penjelasan Direksi
Explanation from the Board of Directors
Penjelasan Direksi
D.1 50
Explanation from the Board of Directors
Tata Kelola Berkelanjutan
Sustainability Governance
Penanggung Jawab Penerapan Keuangan Berkelanjutan
E.1 378
Person in Charge of Sustainable Finance Implementation
Pengembangan Kompetensi terkait Keuangan Berkelanjutan
E.2 380
Competency Development related to Sustainable Finance
Penilaian Risiko atas Penerapan Keuangan Berkelanjutan
E.3 381
Risk Assessment for the Implementation of Sustainable Finance
Hubungan dengan Pemangku Kepentingan
E.4 18
Relations with Stakeholders
Permasalahan terhadap Penerapan Keuangan Berkelanjutan
E.5 383
Problems with the Implementation of Sustainable Finance
Kinerja Berkelanjutan
Sustainability Performance
Kegiatan Membangun Budaya Berkelanjutan
F.1 409-410
Building a Sustainability Culture
Laporan Tahunan 2025 Annual Report 415 PT Bank Ina Perdana Tbk
Page 418
No. Indeks Uraian Halaman
Index No. Description Page
Kinerja Ekonomi
Economy Performance
Perbandingan Target dan Kinerja Produksi, Portofolio, Target Pembiayaan, atau Investasi, Pendapatan
dan Laba Rugi
F.2 157
Comparison of Target and Performance of Production, Portfolio, Financing Targets, or Investment, Income
and Profit and Loss
Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, atau Investasi pada Instrumen
Keuangan atau Proyek yang Sejalan dengan Keuangan Berkelanjutan
F.3 405
Comparison of Target and Performance of Portfolio, Financing Targets, or Investment on Financial
Instruments or Projects in Line with Sustainable Finance
Kinerja Lingkungan
Environmental Performance
Umum
General
Biaya Lingkungan Hidup
F.4 412
Environmental Costs
Aspek Material
Material Aspects
Penggunaan Material yang Ramah Lingkungan
F.5 407
Use of Environmentally Friendly Materials
Aspek Energi
Energy Aspects
Jumlah dan Intensitas Energi yang Digunakan
F.6 407-408
Number and Intensity of Energy Used
Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan
F.7 407-408
Efforts and Achievement of Energy Efficiency and Use of Renewable Energy
Aspek Air
Water Aspects
Penggunaan Air
F.8 408-409
Water Usage
Aspek Keanekaragaman Hayati
Biodiversity Aspects
Dampak dari Wilayah Operasional yang Dekat atau Berada di Daerah Konservasi atau Memiliki
F.9 Keanekaragaman Hayati 411
Impact of Operational Area Adjacent to or In Conservation Areas or Areas with Biodiversity
Usaha Konservasi Keanekaragaman Hayati
F.10 411
Biodiversity Conservation Effort
Aspek Emisi
Emission Aspect
Jumlah dan Intensitas Emisi yang Dihasilkan berdasarkan Jenisnya
F.11 410
Number and Intensity of Emissions Generated by Type
Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan
F.12 410
Efforts Made and Achievements of Emission Reduction
Aspek Limbah dan Efluen
Waste and Effluent Aspects
Jumlah Limbah dan Efluen yang Dihasilkan berdasarkan Jenis
F.13 409
Number of Waste and Effluent Generated by Type
Mekanisme Pengelolaan Limbah dan Efluen
F.14 409
Waste and Effluent Management Mechanisms
Tumpahan yang Terjadi (jika ada)
F.15 410
Spill Occurring (if any)
Aspek Pengaduan terkait Lingkungan Hidup
Aspects of Complaints related to the Environment
Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima dan Diselesaikan
F.16 411
Number and Material of Environmental Complaints Received and Resolved
PT Bank Ina Perdana Tbk 416 Laporan Tahunan 2025 Annual Report
Page 419
No. Indeks Uraian Halaman
Index No. Description Page
Kinerja Sosial
Social Performance
Komitmen LJK, Emiten, atau Perusahaan Publik untuk Memberikan Layanan atas Produk dan/atau Jasa
yang Setara kepada Konsumen
F.17 399
LJK, Issuer, or Public Company’s Commitment to Providing Equal Products and/or Services to
Consumers
Aspek Ketenagakerjaan
Manpower Aspects
Kesetaraan Kesempatan Bekerja
F.18 391
Equal Employment Opportunity
Tenaga Kerja Anak dan Tenaga Kerja Paksa
F.19 387
Child Labor and Forced Labor
Upah Minimum Regional
F.20 391-392
Regional Minimum Wage
Lingkungan Bekerja yang Layak dan Aman
F.21 393
Decent and Safe Work Environment
Pelatihan dan Pengembangan Kemampuan Pegawai
F.22 392
Employee Capacity Training and Development
Aspek Masyarakat
Community Aspects
Dampak Operasi terkait Masyarakat Sekitar
F.23 395; 399
Impact of Operations on the Surrounding Communities
Pengaduan Masyarakat
F.24 399
Public Complaints
Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL)
F.25 397
Environmental Social Responsibility (TJSL) Activities
Tanggung Jawab Pengembangan Produk/Jasa Berkelanjutan
Responsibility for Sustainable Product/Service Development
Inovasi dan Pengembangan Produk/Jasa Keuangan Berkelanjutan
F.26 402
Sustainable Finance Product/Service Innovation and Development
Produk/Jasa yang sudah Dievaluasi Keamanannya bagi Pelanggan
F.27 403
Products/Services with Evaluated Customer Safety
Dampak Produk/Jasa
F.28 403
Product/Service Impact
Jumlah Produk yang Ditarik Kembali
F.29 403
Number of Products Recalled
Survei Kepuasan Pelanggan terhadap Produk dan/atau Jasa Keuangan Berkelanjutan
F.30 404
Customer Satisfaction Survey on Sustainable Finance Products and/or Services
Lain-Lain
Others
Verifikasi Tertulis dari Pihak Independen (jika ada)
G.1 24
Written Verification from Independent Party (if any)
Surat Pernyataan Anggota Direksi tentang Tanggung Jawab atas Laporan Berkelanjutan
G.2 63
Statement of Members of the Board of Directors regarding the Responsibility for Sustainability Reports
Lembar Umpan Balik
G.3 413
Feedback Form
Tanggapan terhadap Umpan Balik Laporan Tahun Sebelumnya
G.4 412
Responses to Previous Year’s Report Feedback
Daftar Pengungkapan sesuai Peraturan Otoritas Jasa Keuangan No. 51/2017
G.5 415
List of Disclosures in Accordance with Financial Services Authority Regulation No. 51/2017
Laporan Tahunan 2025 Annual Report 417 PT Bank Ina Perdana Tbk
Page 420
Daftar Pengungkapan Sesuai
Pelaporan ESG Metrik
Disclosure List According to ESG Metric Reporting
Kinerja Kode Nama Metrik Halaman
Performance Code Metric Name Page
Laporan Emisi Gas Rumah Kaca
E.01 410
Greenhouse Gas Emissions Report
Intensitas Emisi Gas Rumah Kaca
E.02 410
Greenhouse Gas Emission Intensity
Konsumsi Energi Listrik
E.03 407-408
Electricity Consumption
Lingkungan Konsumsi Air
E.04 408
Environment Water Consumption
Limbah yang Dihasilkan
E.05 409
Waste Generated
Komitmen Perusahaan untuk Mencapai Target Net Zero Emission
E.06 410
Company Commitment to Achieve Net Zero Emissions Target
Komitmen Perusahaan untuk mengurangi Emisi Gas Rumah Kaca
E.07 410
Company Commitment to Reducing Greenhouse Gas Emissions
Kesetaraan Gender
S.01 391
Gender Equality
Pegawai berdasarkan Gender dan Kelompok Umur
S.02 167
Employees by Gender and Age Group
Tingkat Pergantian Pegawai
S.03 169
Employee Turnover Rate
Jumlah Pegawai Sementara
S.04 169
Number of Temporary Employees
Pelatihan dan Pengembangan Pegawai
S.05 170
Employee Training and Development
Jumlah Kecelakaan Kerja
S.06 394
Sosial Number of Workplace Accidents
Social Kejadian Pelanggaran Hak Asasi Manusia
S.07 388
Human Rights Violations Incidents
Kebijakan Pelecehan Seksual dan/atau Non-Diskriminasi
S.08 388
Sexual Harassment and/or Non-Discrimination Policy
Kebijakan Mengenai Hak Asasi Manusia
S.09 386
Human Rights Policy
Kebijakan Pekerja Anak dan/atau Pekerja Paksa
S.10 387
Child Labor and/or Forced Labor Policy
Kebijakan Mengenai Keselamatan dan Kesehatan Kerja serta Lingkungan Kerja yang Aman
S.11 dan Layak Diberikan kepada Seluruh Karyawan 390
Occupational Health, Safety, and Workplace Environment Policy for All Employees
S.12 Corporate Social Responsibility 397
PT Bank Ina Perdana Tbk 418 Laporan Tahunan 2025 Annual Report
Page 421
Kinerja Kode Nama Metrik Halaman
Performance Code Metric Name Page
Keberagaman Manajemen dan Independensi
G.01 278; 286
Management Diversity and Independence
Total Kehadiran Direksi dan Komisaris ke Rapat Dewan
G.02 280; 289
Total Attendance of the Board of Directors and Board of Commissioners at Board Meetings
Kebijakan Pemisahan Chairman of the Board dan CEO
G.03 263
Policy on the Separation of Chairman of the Board and CEO
Kebijakan Penilaian Dewan Direksi dan Komisaris
G.04 296
Policy on Board of Directors and Board of Commissioners Performance Evaluation
Tata Kelola Kebijakan Pelatihan Dewan Direksi dan Komisaris
G.05 295
Governance Policy on Board of Directors and Board of Commissioners Training
Kriteria Khusus Pemilihan Dewan
G.06 297
Specific Criteria for Board Member Selection
Kode Etik dan/atau Anti-Korupsi
G.07 362; 370; 390
Code of Conduct and/or Anti-Corruption Policy
Kebijakan Perlakuan Adil terhadap Pemegang Saham
G.08 372; 389
Policy on Fair Treatment of Shareholders
Pencegahan Konflik Kepentingan
G.09 303
Conflict of Interest Prevention
Laporan Tahunan 2025 Annual Report 419 PT Bank Ina Perdana Tbk
Page 422
LAPORAN
KEUANGAN
Financial Statements
PT Bank Ina Perdana Tbk 420 Laporan Tahunan 2025 Annual Report
Page 423
PT Bank Ina Perdana Tbk Laporan keuangan tanggal 31 Desember 2025 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Financial statements as of December 31, 2025 and for the year then ended with independent auditor’s report
Page 424
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
LAPORAN KEUANGAN FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2025 AS OF DECEMBER 31, 2025
DAN UNTUK TAHUN YANG BERAKHIR PADA AND FOR THE YEAR THEN ENDED
TANGGAL TERSEBUT WITH INDEPENDENT AUDITOR’S REPORT
BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi Table of Contents
Halaman/
Page
Surat Pernyataan Direksi Statement of the Board of Directors
Laporan Auditor Independen Independent Auditor’s Report
Laporan Posisi Keuangan ..……..…….………………… 1-3 ……………………….Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss and
Komprehensif Lain …………………………………... 4-5 ..............................Other Comprehensive Income
Laporan Perubahan Ekuitas ……….…..……………….. 6-7 …………..…………..Statement of Changes in Equity
Laporan Arus Kas ………….…..………………………… 8-9 …………………..….............Statement of Cash Flow
Catatan Atas Laporan Keuangan ...………....………..... 10 - 167 …………………… Notes to the Financial Statements
************************
Page 425
30 30
Page 426
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen Independent Auditor’s Report
Laporan No. 00381/2.1505/AU.1/07/1865- Report No. 00381/2.1505/AU.1/07/1865-
2/1/III/2026 2/1/III/2026
Pemegang Saham, Dewan Komisaris, dan The Shareholders and the Boards of
Direksi Commissioners and Directors
PT Bank Ina Perdana Tbk PT Bank Ina Perdana Tbk
Opini Opinion
Kami telah mengaudit laporan keuangan We have audited the accompanying financial
PT Bank Ina Perdana Tbk (“Bank”) terlampir, yang statements of PT Bank Ina Perdana Tbk
terdiri dari laporan posisi keuangan tanggal (the “Bank”), which comprise the statement of
31 Desember 2025, serta laporan laba rugi dan financial position as of December 31, 2025, and
penghasilan komprehensif lain, laporan perubahan the statement of profit or loss and other
ekuitas, dan laporan arus kas untuk tahun yang comprehensive income, statement of changes in
berakhir pada tanggal tersebut, serta catatan atas equity, and statement of cash flows for the
laporan keuangan, termasuk informasi kebijakan year then ended, and notes to the financial
akuntansi material. statements, including material accounting policy
information.
Menurut opini kami, laporan keuangan terlampir In our opinion, the accompanying financial
menyajikan secara wajar, dalam semua hal statements present fairly, in all material
yang material, posisi keuangan Bank tanggal respects, the financial position of the Bank as
31 Desember 2025, serta kinerja keuangan dan of December 31, 2025, and its financial
arus kasnya untuk tahun yang berakhir pada performance and cash flows for the year then
tanggal tersebut, sesuai dengan Standar Akuntansi ended, in accordance with Indonesian Financial
Keuangan di Indonesia. Accounting Standards.
Basis opini Basis for opinion
Kami melaksanakan audit kami berdasarkan We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Institut Standards on Auditing established by Indonesian
Akuntan Publik Indonesia (“IAPI”). Tanggung jawab Institute of Certified Public Accountants
kami menurut standar tersebut diuraikan lebih (“IICPA”). Our responsibilities under those
lanjut dalam paragraf Tanggung Jawab Auditor standards are further described in the Auditor’s
terhadap Audit atas Laporan Keuangan pada Responsibilities for the Audit of the Financial
laporan kami. Kami independen terhadap Bank Statements paragraph of our report. We are
berdasarkan ketentuan etika yang relevan dalam independent of the Bank in accordance with the
audit kami atas laporan keuangan di Indonesia, dan ethical requirements relevant to our audit of the
kami telah memenuhi tanggung jawab etika lainnya financial statements in Indonesia, and we have
berdasarkan ketentuan tersebut. Kami yakin fulfilled our other ethical responsibilities in
bahwa bukti audit yang telah kami peroleh adalah accordance with such requirements. We believe
cukup dan tepat untuk menyediakan suatu basis that the audit evidence we have obtained is
bagi opini kami. sufficient and appropriate to provide a basis for
our opinion.
KAP Purwanto Susanti dan Surja
Registered Public Accountants KMK No. 69/MK/SK/2025
i
A member firm of Ernst & Young Global Limited
Page 427
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00381/2.1505/AU.1/07/1865- Report No. 00381/2.1505/AU.1/07/1865-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Hal audit utama Key audit matters
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal professional judgment, were of most significance
yang paling signifikan dalam audit kami atas in our audit of the financial statements of the
laporan keuangan periode kini. Hal audit utama current period. Such key audit matters were
tersebut disampaikan dalam konteks audit kami addressed in the context of our audit of the
atas laporan keuangan secara keseluruhan, dan financial statements taken as a whole, and in
dalam merumuskan opini kami atas laporan forming our opinion thereon, and we do not
keuangan terkait, dan kami tidak menyatakan provide a separate opinion on such key audit
suatu opini terpisah atas hal audit utama tersebut. matters. For the key audit matter below, our
Untuk hal audit utama di bawah ini, penjelasan description of how our audit addressed such key
kami tentang bagaimana audit kami merespons hal audit matter is provided in such context.
tersebut disampaikan dalam konteks tersebut.
Kami telah memenuhi tanggung jawab yang We have fulfilled the responsibilities described in
diuraikan dalam paragraf Tanggung Jawab Auditor the Auditor’s Responsibilities for the Audit of the
terhadap Audit atas Laporan Keuangan pada Financial Statements paragraph of our report,
laporan kami, termasuk sehubungan dengan hal including in relation to key audit matter
audit utama yang dikomunikasikan di bawah ini. communicated below. Accordingly, our audit
Oleh karena itu, audit kami mencakup pelaksanaan included the performance of procedures
prosedur yang didesain untuk merespons penilaian designed to respond to our assessment of the
kami atas risiko kesalahan penyajian material risks of material misstatement of the
dalam laporan keuangan terlampir. Hasil prosedur accompanying financial statements. The results
audit kami, termasuk prosedur yang dilakukan of our audit procedures, including the procedures
untuk merespons hal audit utama di bawah ini, performed to address the key audit matter below,
menyediakan basis bagi opini kami atas laporan provide the basis for our opinion on the
keuangan terlampir. accompanying financial statements.
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans
yang diberikan
Penjelasan atas hal audit utama: Description of key audit matter:
Seperti yang dijelaskan dalam Catatan 10 atas As described in Note 10 to the accompanying
laporan keuangan terlampir, pada tanggal financial statements, as of December 31, 2025,
31 Desember 2025, saldo cadangan kerugian the balance of allowance for impairment on loans
penurunan nilai atas kredit yang diberikan adalah amounted to Rp405,373 million. Refer to
sebesar Rp405.373 juta. Lihat informasi kebijakan material accounting policy information of
akuntansi material untuk cadangan kerugian allowance for impairment losses on financial
penurunan nilai aset keuangan yang diungkapkan assets as disclosed in Note 2k, use of significant
dalam Catatan 2k, penggunaan pertimbangan, accounting judgments, estimates and
estimasi, dan asumsi akuntansi yang signifikan assumptions in Note 3, and the disclosures of
dalam Catatan 3, dan pengungkapan cadangan allowance for impairment losses on loans in Note
kerugian penurunan nilai atas kredit yang 10 to the accompanying financial statements.
diberikan dalam Catatan 10 atas laporan keuangan
terlampir.
ii
A member firm of Ernst & Young Global Limited
Page 428
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00381/2.1505/AU.1/07/1865- Report No. 00381/2.1505/AU.1/07/1865-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses of loans
yang diberikan (lanjutan) (continued)
Penjelasan atas hal audit utama: (lanjutan) Description of key audit matter: (continued)
Kami berfokus pada area ini karena saldo kredit We focused on this area because the balances of
yang diberikan dan cadangan kerugian penurunan loans and allowance for impairment losses on
nilai atas kredit yang diberikan adalah signifikan loans are significant to the accompanying
terhadap laporan keuangan terlampir. Selain itu, financial statements. In addition, the
penentuan cadangan kerugian penurunan nilai determination of allowance for impairment
memerlukan pertimbangan dan memiliki losses requires judgment and is subject to
ketidakpastian estimasi termasuk penentuan estimation uncertainty which includes
model untuk menghitung cadangan kerugian determining the model to calculate allowance for
penurunan nilai, identifikasi eksposur kredit yang impairment losses, identification of credit
mengalami penurunan kualitas kredit yang exposures with significant deterioration in credit
signifikan, dan penentuan asumsi yang digunakan quality, and determining assumptions used in the
dalam model perhitungan cadangan kerugian allowance for impairment losses calculation
penurunan nilai (untuk eksposur yang dinilai models (for exposures assessed on an individual
secara individu atau kolektif), termasuk faktor- or collective basis), which incorporates forward-
faktor ekonomi makro berorientasi masa depan. looking macroeconomic factors.
Respons audit: Audit response:
Kami melakukan pengujian pengendalian utama We tested the key controls over the loan
atas pemberian kredit, penilaian kualitas kredit origination, regular internal credit quality
internal secara reguler, serta pencatatan dan assessments, and recording and monitoring
pengawasan kredit yang diberikan. Kami of the loans. We obtained understanding
memeroleh pemahaman dan menilai metodologi and assessed impairment measurement
pengukuran penurunan nilai, serta melakukan methodologies and performed validation of
validasi atas model pencadangan kerugian allowance for impairment losses models, inputs,
penurunan nilai, data masukan, dasar, dan asumsi basis, and assumptions used by the Bank in
yang digunakan oleh Bank dalam menghitung calculating the allowance for impairment losses,
cadangan kerugian penurunan nilai, serta menguji and tested the classification into three-stage
tiga tahapan kualitas kredit atas portofolio kredit credit quality of loan portfolios in accordance
yang diberikan sesuai dengan kriteria tingkatan with staging criteria developed by the Bank for
(staging) yang disusun oleh Bank untuk kredit yang loans. We tested whether historical experience is
diberikan. Kami menguji apakah pengalaman representative of current circumstances and of
historis mewakili keadaan saat ini dan kerugian the recent losses incurred in the portfolios, and
terkini yang terjadi dalam portofolio, serta menilai assessed the reasonableness of forward-looking
kewajaran atas penyesuaian berorientasi masa adjustments, macroeconomic factor analysis,
depan, analisis faktor ekonomi makro, dan and probability-weighted multiple scenarios for
beberapa skenario probabilitas tertimbang untuk loans.
kredit yang diberikan.
iii
A member firm of Ernst & Young Global Limited
Page 429
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00381/2.1505/AU.1/07/1865- Report No. 00381/2.1505/AU.1/07/1865-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses of loans
yang diberikan (lanjutan) (continued)
Respons audit: (lanjutan) Audit response: (continued)
Untuk cadangan kerugian penurunan nilai yang With respect to individually assessed allowance
dinilai secara individual, kami menguji kredit yang for impairment losses, we tested the loans to
diberikan untuk mengevaluasi identifikasi secara evaluate the timely identification by the Bank of
tepat waktu oleh Bank atas eksposur yang exposures with significant deterioration in credit
mengalami penurunan kualitas kredit yang quality or which have been impaired. For cases
signifikan atau yang telah mengalami penurunan where impairment has been identified, we
nilai. Untuk kasus-kasus dimana penurunan nilai assessed the Bank’s assumptions on the
telah diidentifikasi, kami menilai asumsi Bank atas expected future cash flows, including the
arus kas masa depan ekspektasian, termasuk nilai realizable value of collateral based on available
agunan yang dapat direalisasikan berdasarkan market information or valuation prepared by
informasi pasar yang tersedia atau penilaian yang independent or internal valuer.
dilakukan oleh penilai independen dan internal.
Kami memeriksa keakurasian perhitungan jumlah We checked the accuracy of the calculation of
cadangan kerugian penurunan nilai dengan allowance for impairment losses amount by
melakukan perhitungan ulang atas portofolio yang recalculating the collective impairment for the
penurunan nilainya dinilai secara kolektif secara entire portfolio and the individual impairment on
keseluruhan dan portofolio yang penurunan sample basis. We assessed whether the financial
nilainya dinilai secara individual secara sampel. statements disclosures are adequately and
Kami menilai apakah pengungkapan dalam laporan appropriately reflecting the Bank’s exposures to
keuangan cukup dan secara memadai credit risks. We involved our auditor’s internal
mencerminkan eksposur Bank terhadap risiko expert in the performance of the above
kredit. Kami melibatkan pakar auditor internal procedures where their specific expertise was
kami untuk membantu kami dalam melakukan required.
prosedur-prosedur di atas ketika keahlian spesifik
mereka diperlukan.
Informasi lain Other information
Manajemen bertanggung jawab atas informasi lain. Management is responsible for the other
Informasi lain terdiri dari informasi yang tercantum information. Other information comprises the
dalam Laporan Tahunan 2025 (“Laporan information included in the 2025 Annual Report
Tahunan”) selain laporan keuangan terlampir dan (the “Annual Report”) other than the
laporan auditor independen kami. Laporan accompanying financial statements and our
Tahunan diharapkan akan tersedia bagi kami independent auditor’s report thereon. The
setelah tanggal laporan auditor independen ini. Annual Report is expected to be made available
to us after the date of this independent auditor’s
report.
Opini kami atas laporan keuangan terlampir tidak Our opinion on the accompanying financial
mencakup Laporan Tahunan, dan oleh karena itu, statements does not cover the Annual Report,
kami tidak menyatakan bentuk keyakinan apapun and accordingly, we do not express any form of
atas Laporan Tahunan tersebut. assurance on the Annual Report.
iv
A member firm of Ernst & Young Global Limited
Page 430
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00381/2.1505/AU.1/07/1865- Report No. 00381/2.1505/AU.1/07/1865-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Informasi lain (lanjutan) Other information (continued)
Sehubungan dengan audit kami atas laporan In connection with our audit of the accompanying
keuangan terlampir, tanggung jawab kami adalah financial statements, our responsibility is to read
untuk membaca Laporan Tahunan ketika tersedia the Annual Report when it becomes available
dan, dalam melaksanakannya, mempertimbangkan and, in doing so, consider whether the Annual
apakah Laporan Tahunan mengandung Report is materially inconsistent with the
ketidakkonsistensian material dengan laporan accompanying financial statements or our
keuangan terlampir atau pemahaman yang kami knowledge obtained in the audit, or otherwise
peroleh selama audit, atau mengandung kesalahan appears to be materially misstated.
penyajian material.
Ketika kami membaca Laporan Tahunan, jika kami When we read the Annual Report, if we conclude
menyimpulkan bahwa terdapat suatu kesalahan that there is a material misstatement therein, we
penyajian material di dalamnya, kami diharuskan are required to communicate the matter to those
untuk mengomunikasikan hal tersebut kepada charged with governance and take appropriate
pihak yang bertanggung jawab atas tata kelola dan actions based on the applicable laws and
melakukan tindakan yang tepat berdasarkan regulations.
peraturan perundang-undangan yang berlaku.
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the financial
laporan keuangan statements
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation
dan penyajian wajar laporan keuangan tersebut and fair presentation of the financial statements
sesuai dengan Standar Akuntansi Keuangan di in accordance with Indonesian Financial
Indonesia, dan atas pengendalian internal yang Accounting Standards, and for such internal
dianggap perlu oleh manajemen untuk control as management determines is necessary
memungkinkan penyusunan laporan keuangan to enable the preparation of financial statements
yang bebas dari kesalahan penyajian material, baik that are free from material misstatement,
yang disebabkan oleh kecurangan maupun whether due to fraud or error.
kesalahan.
Dalam penyusunan laporan keuangan, manajemen In preparing the financial statements,
bertanggung jawab untuk menilai kemampuan management is responsible for assessing the
Bank dalam mempertahankan kelangsungan Bank’s ability to continue as a going concern,
usahanya, mengungkapkan, sesuai dengan disclosing, as applicable, matters related to going
kondisinya, hal-hal yang berkaitan dengan concern, and using the going concern basis of
kelangsungan usaha, dan menggunakan basis accounting, unless management either intends to
akuntansi kelangsungan usaha, kecuali manajemen liquidate the Bank or to cease operations, or has
memiliki intensi untuk melikuidasi Bank atau no realistic alternative but to do so.
menghentikan operasi, atau tidak memiliki
alternatif yang realistis selain melaksanakannya.
v
A member firm of Ernst & Young Global Limited
Page 431
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00381/2.1505/AU.1/07/1865- Report No. 00381/2.1505/AU.1/07/1865-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the financial
laporan keuangan (lanjutan) statements (continued)
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible
bertanggung jawab untuk mengawasi proses for overseeing the Bank’s financial reporting
pelaporan keuangan Bank. process.
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan financial statements
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obtain reasonable
memadai tentang apakah laporan keuangan secara assurance about whether the financial
keseluruhan bebas dari kesalahan penyajian statements taken as a whole are free from
material, baik yang disebabkan oleh kecurangan material misstatement, whether due to fraud or
maupun kesalahan, dan untuk menerbitkan error, and to issue an independent auditor’s
laporan auditor independen yang mencakup opini report that includes our opinion. Reasonable
kami. Keyakinan memadai merupakan suatu assurance is a high level of assurance, but is not
tingkat keyakinan tinggi, namun bukan merupakan a guarantee that an audit conducted in
suatu jaminan bahwa audit yang dilaksanakan accordance with Standards on Auditing
berdasarkan Standar Audit yang ditetapkan oleh established by the IICPA will always detect
IAPI akan selalu mendeteksi kesalahan penyajian a material misstatement when it exists.
material ketika hal tersebut ada. Kesalahan Misstatements can arise from fraud or error and
penyajian dapat disebabkan oleh kecurangan are considered material if, individually or in the
maupun kesalahan dan dianggap material jika, baik aggregate, they could reasonably be expected to
secara individual maupun secara agregat, dapat influence the economic decisions of users taken
diekspektasikan secara wajar akan memengaruhi on the basis of these financial statements.
keputusan ekonomi yang diambil oleh pengguna
berdasarkan laporan keuangan tersebut.
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga:
Mengidentifikasi dan menilai risiko kesalahan Identify and assess the risks of material
penyajian material dalam laporan keuangan, misstatement of the financial statements,
baik yang disebabkan oleh kecurangan maupun whether due to fraud or error, design and
kesalahan, mendesain dan melaksanakan perform audit procedures responsive to such
prosedur audit yang responsif terhadap risiko risks, and obtain audit evidence that is
tersebut, serta memeroleh bukti audit yang sufficient and appropriate to provide a basis
cukup dan tepat untuk menyediakan basis bagi for our opinion. The risk of not detecting
opini kami. Risiko tidak terdeteksinya a material misstatement resulting from fraud
kesalahan penyajian material yang disebabkan is higher than for one resulting from error, as
oleh kecurangan lebih tinggi dari yang fraud may involve collusion, forgery,
disebabkan oleh kesalahan, karena kecurangan intentional omissions, misrepresentations, or
dapat melibatkan kolusi, pemalsuan, override of internal control.
penghilangan secara sengaja, pernyataan
salah, atau pengabaian atas pengendalian
internal.
vi
A member firm of Ernst & Young Global Limited
Page 432
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00381/2.1505/AU.1/07/1865- Report No. 00381/2.1505/AU.1/07/1865-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Memeroleh suatu pemahaman tentang Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
untuk tujuan menyatakan opini atas expressing an opinion on the effectiveness of
keefektivitasan pengendalian internal Bank. the Bank’s internal control.
Mengevaluasi ketepatan kebijakan akuntansi Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
dibuat oleh manajemen. made by management.
Menyimpulkan ketepatan penggunaan basis Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh management’s use of the going concern basis
manajemen dan, berdasarkan bukti audit yang of accounting and, based on the audit evidence
diperoleh, apakah terdapat suatu obtained, whether a material uncertainty exists
ketidakpastian material yang terkait dengan related to events or conditions that may cast
peristiwa atau kondisi yang dapat significant doubt on the Bank’s ability to
menyebabkan keraguan signifikan atas continue as a going concern. If we conclude
kemampuan Bank untuk mempertahankan that a material uncertainty exists, we are
kelangsungan usahanya. Ketika kami required to draw attention in our independent
menyimpulkan bahwa terdapat suatu auditor’s report to the related disclosures in the
ketidakpastian material, kami diharuskan financial statements or, if such disclosures are
untuk menarik perhatian dalam laporan auditor inadequate, to modify our opinion. Our
independen kami ke pengungkapan terkait conclusion is based on the audit evidence
dalam laporan keuangan atau, jika obtained up to the date of our independent
pengungkapan tersebut tidak memadai, auditor’s report. However, future events or
memodifikasi opini kami. Kesimpulan kami conditions may cause the Bank to cease to
didasarkan pada bukti audit yang diperoleh continue as going concern.
hingga tanggal laporan auditor independen
kami. Namun, peristiwa atau kondisi masa
depan dapat menyebabkan Bank tidak dapat
mempertahankan kelangsungan usaha.
vii
A member firm of Ernst & Young Global Limited
Page 433
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00381/2.1505/AU.1/07/1865- Report No. 00381/2.1505/AU.1/07/1865-
2/1/III/2026 (lanjutan) 2/1/III/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Mengevaluasi penyajian, struktur, dan isi Evaluate the overall presentation, structure,
laporan keuangan secara keseluruhan, and content of the financial statements,
termasuk pengungkapannya, dan apakah including the disclosures, and whether the
laporan keuangan mencerminkan transaksi financial statements represent the underlying
dan peristiwa yang mendasarinya dengan transactions and events in a manner that
suatu cara yang mencapai penyajian wajar. achieves fair presentation.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with
bertanggung jawab atas tata kelola mengenai, governance regarding, among other matters, the
antara lain, ruang lingkup dan saat yang planned scope and timing of the audit and
direncanakan atas audit serta temuan audit significant audit findings, including any significant
signifikan, termasuk setiap defisiensi signifikan deficiencies in internal control that we identify
dalam pengendalian internal yang teridentifikasi during our audit.
oleh kami selama audit.
Kami juga memberikan suatu pernyataan kepada We also provide those charged with governance with
pihak yang bertanggung jawab atas tata kelola a statement that we have complied with relevant
bahwa kami telah mematuhi ketentuan etika yang ethical requirements regarding independence, and
relevan mengenai independensi, dan to communicate with them all relationships and
mengomunikasikan kepada pihak tersebut seluruh other matters that may reasonably be thought to
hubungan, serta hal-hal lain yang dianggap secara bear on our independence, and where applicable,
wajar berpengaruh terhadap independensi kami, related safeguards.
dan, jika relevan, pengamanan terkait.
viii
A member firm of Ernst & Young Global Limited
Page 434
A member firm of Ernst & Young Global Limited
Page 435
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ 31 Desember/
December 31, Catatan/ December 31,
2025 Notes 2024
ASET ASSETS
Kas 159.428 2,4 138.875 Cash
Current accounts with
Giro pada Bank Indonesia 1.675.980 2,5 1.203.006 Bank Indonesia
Current accounts
Giro pada bank lain 306.236 2,6 166.363 with other banks
Dikurangi: Less:
Cadangan kerugian Allowance for
penurunan nilai (5) 2,6 (5) impairment losses
306.231 166.358
Penempatan pada Placements with Bank
Bank Indonesia dan bank lain 2.096.738 2,7 2.349.253 Indonesia and other banks
Dikurangi: Less:
Cadangan kerugian Allowance for
penurunan nilai (100) 2,7 (312) impairment losses
2.096.638 2.348.941
Efek-efek 10.492.937 2,8 6.557.223 Marketable securities
Dikurangi: Less:
Cadangan kerugian Allowance for
penurunan nilai (4) 2,8 (9) impairment losses
10.492.933 6.557.214
Efek-efek yang dibeli Securities purchased
dengan janji dijual kembali 388.385 2,9 246.420 under resale agreements
Kredit yang diberikan 2,10, Loans
Pihak berelasi 340.057 36 315.981 Related parties
Pihak ketiga 14.923.390 12.834.461 Third parties
15.263.447 13.150.442
Cadangan kerugian Allowance for
penurunan nilai (405.373) 2,10 (311.514) impairment losses
14.858.074 12.838.928
Piutang bunga 11,36 Interest receivables
Pihak berelasi 429 523 Related parties
Pihak ketiga 177.168 94.760 Third parties
177.597 95.283
Tagihan akseptasi 26.490 2,12 60.343 Acceptance receivables
Dikurangi: Less:
Cadangan kerugian Allowance for
penurunan nilai (34) 2,12 (57) impairment losses
26.456 60.286
Tagihan transaksi perdagangan 224.118 2,13 274.982 Receivables from trade transactions
Dikurangi: Less:
Cadangan kerugian Allowance for
penurunan nilai (274) 2,13 (142) impairment losses
223.844 274.840
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
1
Page 436
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION
Tanggal 31 Desember 2025 (continued)
(Disajikan dalam jutaan Rupiah, As of December 31, 2025
kecuali dinyatakan lain) (Expressed in millions of Rupiah,
unless otherwise stated)
31 Desember/ 31 Desember/
December 31, Catatan/ December 31,
2025 Notes 2024
ASET (lanjutan) ASSETS (continued)
Tagihan derivatif 209 2,14 574 Derivative receivables
Beban dibayar dimuka 27.698 2,15 14.481 Prepaid expenses
Pajak dibayar dimuka 33.792 2,22a 23.718 Prepaid tax
Aset pajak tangguhan - neto 113.458 2,22d 29.985 Deferred tax assets - net
Aset tetap dan Fixed assets and
aset hak guna - neto 198.914 2,16 238.163 right of use assets - net
Aset lain-lain - neto 2,17,36 Other assets - net
Pihak berelasi 3.373 4.938 Related parties
Pihak ketiga 515.222 194.724 Third parties
518.595 199.662
TOTAL ASET 31.298.232 24.436.734 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 23.889 2,18 22.836 Liabilities due immediately
Simpanan dari nasabah 2,19, Deposits from customers
Pihak berelasi 4.877.643 36 3.499.944 Related parties
Pihak ketiga 22.382.035 16.627.272 Third parties
27.259.678 20.127.216
Simpanan dari bank lain 172.350 2,20 405.408 Deposits from other banks
Efek-efek yang Securities sold under
dijual dengan janji dibeli kembali 301.016 2,21 - repurchase agreements
Liabilitas akseptasi 26.490 2,12 60.343 Acceptance payables
Liabilitas derivatif 201 2,14 1.127 Derivative payables
Utang pajak 27.852 2,22b 23.904 Taxes payable
Liabilitas imbalan kerja 32.242 2,23 27.451 Employee benefit liabilities
Utang bunga 24,36 Interest payables
Pihak berelasi 10.522 2.555 Related parties
Pihak ketiga 35.415 43.076 Third parties
45.937 45.631
Liabilitas lain-lain 98.756 25,36 109.844 Other liabilities
TOTAL LIABILITAS 27.988.411 20.823.760 TOTAL LIABILITIES
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
2
Page 437
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION
Tanggal 31 Desember 2025 (continued)
(Disajikan dalam jutaan Rupiah, As of December 31, 2025
kecuali dinyatakan lain) (Expressed in millions of Rupiah,
unless otherwise stated)
31 Desember/ 31 Desember/
December 31, Catatan/ December 31,
2025 Notes 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
(lanjutan) (continued)
EKUITAS EQUITY
Modal saham - nilai nominal Capital stock - par value of
Rp100 per saham Rp100 per share
Modal dasar - Authorized -
20.000.000.000 saham 20,000,000,000 shares
pada tanggal 31 Desember 2025 as of December 31, 2025
dan 2024 and 2024
Modal ditempatkan dan disetor Issued and fully paid -
penuh - 6.134.716.665 saham 6,134,716,665 shares
pada tanggal 31 Desember 2025 as of December 31, 2025
dan 2024 613.472 26 613.472 and 2024
Tambahan modal disetor 2.482.288 27 2.482.288 Additional paid-in capital
Saldo laba Retained earnings
Telah ditentukan penggunaannya 122.940 28 106.570 Appropriated
Belum ditentukan penggunaannya 48.916 433.650 Unappropriated
Keuntungan (kerugian) neto Net unrealized gain (loss)
yang belum direalisasi dari from increase (decrease) in
kenaikan (penurunan) nilai wajar fair value of and allowance for
dan cadangan kerugian penurunan nilai impairment losses on securities
efek-efek yang diklasifikasikan classified as fair value
sebagai nilai wajar melalui through other
penghasilan komprehensif lain - neto 42.205 8 (23.006) comprehensive income - net
EKUITAS 3.309.821 3.612.974 EQUITY
TOTAL LIABILITAS TOTAL LIABILITIES
DAN EKUITAS 31.298.232 24.436.734 AND EQUITY
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
3
Page 438
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2025
31 Desember 2025 (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
Catatan/
2025 Notes 2024
PENDAPATAN (BEBAN) BUNGA INTEREST INCOME (EXPENSE)
Pendapatan bunga 1.816.120 2,29,36 1.889.119 Interest income
Beban bunga (1.255.848) 2,30,36 (1.176.059) Interest expense
Pendapatan bunga - neto 560.272 713.060 Interest income - net
PENDAPATAN OPERASIONAL
LAINNYA OTHER OPERATING INCOME
Keuntungan atas penjualan Gain on sale of marketable
efek-efek yang diklasifikasikan securities classified as
sebagai nilai wajar melalui fair value through other
penghasilan komprehensif lain comprehensive income and
dan nilai wajar melalui laba rugi - neto 108.455 2 11.681 fair value through profit or loss - net
Pendapatan jasa cash pick up 4.366 6.053 Fees of cash pick up services
Keuntungan yang
belum direalisasi atas Unrealized gain from the
perubahan nilai wajar changes in fair value of marketable
efek-efek yang diklasifikasikan securities classified as fair value
nilai wajar melalui laba rugi - neto 124 2 3.022 through profit or loss - net
Provisi dan komisi selain Fees and commissions
dari pemberian kredit 15.744 2 11.943 other than loans
Pendapatan administrasi 9.281 8.248 Administration income
Penerimaan kembali
kredit yang telah dihapusbuku 19.526 2 421 Recoveries from loan written-off
Keuntungan penjualan aset tetap 21 2,16 229 Gain on sale of fixed assets
Lain-lain 12.599 6.489 Others
TOTAL PENDAPATAN OPERASIONAL TOTAL OTHER OPERATING
LAINNYA 170.116 48.086 INCOME
BEBAN OPERASIONAL LAINNYA OTHER OPERATING EXPENSES
Beban tenaga kerja (332.992) 32 (277.127) Personnel expenses
Penyisihan kerugian penurunan nilai (601.993) 2,31 (188.899) Provision for impairment losses
General and administrative
Beban umum dan administrasi (241.781) 33 (173.831) expenses
Lain-lain (18.502) 33 (13.826) Others
TOTAL BEBAN OPERASIONAL TOTAL OTHER OPERATING
LAINNYA (1.195.268) (653.683) EXPENSES
(RUGI) LABA SEBELUM (LOSS) INCOME BEFORE
BEBAN PAJAK (464.880) 107.463 TAX EXPENSE
MANFAAT (BEBAN) PAJAK - NETO 95.862 2,22b,22e (25.615) TAX BENEFIT (EXPENSE) - NET
(RUGI) LABA BERSIH NET (LOSS) INCOME
TAHUN BERJALAN (369.018) 81.848 FOR THE YEAR
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
4
Page 439
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN (lanjutan) OTHER COMPREHENSIVE INCOME (continued)
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2025
31 Desember 2025 (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
Catatan/
2025 Notes 2024
(RUGI) LABA BERSIH NET (LOSS) INCOME
TAHUN BERJALAN (369.018) 81.848 FOR THE YEAR
Penghasilan (beban) Other comprehensive income
komprehensif lain (loss)
Pos-pos yang tidak akan Item that will not be
direklasifikasi ke laba rugi: reclassified to profit or loss:
Pengukuran kembali Remeasurement of
liabilitas imbalan kerja 838 2,23 1.045 employee benefit liabilities
Pajak penghasilan terkait (184) 2,22d (230) Related income tax
654 815
Pos-pos yang akan direklasifikasi Item that may be reclassified
ke laba rugi: subsequently to profit or loss:
Keuntungan (kerugian) yang belum Unrealized gain (loss) on
direalisasi atas perubahan nilai wajar changes in fair value of
efek-efek yang diklasifikasikan marketable securities
sebagai nilai wajar melalui classified as fair value through
penghasilan komprehensif lain 66.497 2,8 (33.136) other comprehensive income
Cadangan kerugian penurunan nilai Allowance for impairment losses
atas efek-efek yang diklasifikasikan on marketable securities
sebagai nilai wajar melalui classified as fair value through
penghasilan komprehensif lain 13.342 2,8 3 other comprehensive income
Pajak penghasilan terkait (14.628) 2,22d 7.286 Related income tax
65.211 (25.847)
Laba (rugi) komprehensif lainnya Other comprehensive gain (loss)
- setelah pajak 65.865 (25.032) - net of tax
TOTAL (RUGI) PENGHASILAN TOTAL COMPREHENSIVE
KOMPREHENSIF (LOSS) INCOME
TAHUN BERJALAN (303.153) 56.816 FOR THE YEAR
(RUGI) LABA PER SAHAM (LOSS) EARNINGS PER SHARE
Dasar (nilai penuh) (60,15) 2,34 13,34 Basic (full amount)
Dilusian (nilai penuh) (60,15) 2,34 13,34 Diluted (full amount)
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
5
Page 440
The original financial statements included herein are in the Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2025
31 Desember 2025 (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Keuntungan
(kerugian)
neto yang belum
direalisasi dari
kenaikan (penurunan)
nilai wajar dan
cadangan kerugian
penurunan nilai
efek-efek yang
diklasifikasikan
sebagai nilai wajar
melalui penghasilan
komprehensif lain
- neto/
Net unrealized
gain (loss) from
increase (decrease)
in fair value of and
allowance for
Modal Saham Saldo Laba/Retained Earnings impairment losses on
Ditempatkan dan securities classified
Disetor Penuh/ Tambahan Telah Belum as fair value
Issued and Fully Modal Disetor/ Ditentukan Ditentukan through other Total
Catatan/ Paid Capital Additional Penggunaannya/ Penggunaannya/ comprehensive ekuitas/
Notes Stock Paid-in Capital Appropriated Unappropriated income - net Equity
SALDO TANGGAL BALANCE AS OF
31 DESEMBER 2023 613.472 2.482.288 64.995 392.562 2.841 3.556.158 DECEMBER 31, 2023
Penghasilan komprehensif lain - neto 8,23 - - - 815 (25.847) (25.032) Other comprehensive income - net
Pembentukan cadangan umum 28 - - 41.575 (41.575) - - General reserve provision
Laba bersih tahun berjalan - - - 81.848 - 81.848 Net income for the year
SALDO TANGGAL BALANCE AS OF
31 DESEMBER 2024 613.472 2.482.288 106.570 433.650 (23.006) 3.612.974 DECEMBER 31, 2024
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes to the financial statements form an integral part of
laporan keuangan secara keseluruhan. these financial statements.
6
Page 441
The original financial statements included herein are in the Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
LAPORAN PERUBAHAN EKUITAS (lanjutan) STATEMENT OF CHANGES IN EQUITY (continued)
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2025
31 Desember 2025 (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Keuntungan
(kerugian)
neto yang belum
direalisasi dari
kenaikan (penurunan)
nilai wajar dan
cadangan kerugian
penurunan nilai
efek-efek yang
diklasifikasikan
sebagai nilai wajar
melalui penghasilan
komprehensif lain
- neto/
Net unrealized
gain (loss) from
increase (decrease)
in fair value of and
allowance for
Modal Saham Saldo Laba/Retained Earnings impairment losses on
Ditempatkan dan securities classified
Disetor Penuh/ Tambahan Telah Belum as fair value
Issued and Fully Modal Disetor/ Ditentukan Ditentukan through other Total
Catatan/ Paid Capital Additional Penggunaannya/ Penggunaannya/ comprehensive ekuitas/
Notes Stock Paid-in Capital Appropriated Unappropriated income - net Equity
SALDO TANGGAL BALANCE AS OF
31 DESEMBER 2024 613.472 2.482.288 106.570 433.650 (23.006) 3.612.974 DECEMBER 31, 2024
Penghasilan komprehensif lain - neto 8,23 - - - 654 65.211 65.865 Other comprehensive income - net
Pembentukan cadangan umum 28 - - 16.370 (16.370) - - General reserve provision
Rugi bersih tahun berjalan - - - (369.018) - (369.018) Net loss for the year
SALDO TANGGAL BALANCE AS OF
31 DESEMBER 2025 613.472 2.482.288 122.940 48.916 42.205 3.309.821 DECEMBER 31, 2025
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes to the financial statements form an integral part of
laporan keuangan secara keseluruhan. these financial statements.
7
Page 442
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2025
31 Desember 2025 (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
Catatan/
2025 Notes 2024
ARUS KAS DARI CASH FLOWS FROM OPERATING
AKTIVITAS OPERASI ACTIVITIES
Interest income, fees
Penerimaan bunga, provisi dan komisi 2.007.631 1.846.172 and commission
Pendapatan operasional lainnya 61.516 44.835 Other operating income
Pembayaran bunga (1.255.364) (1.167.404) Payments of interest
Pembayaran beban Payments of other
operasional lainnya (225.157) (187.657) operating expense
Pembayaran beban tenaga kerja (305.350) (248.279) Payments of personnel expense
Pembayaran pajak penghasilan (15.031) (41.026) Payment of income tax
Arus kas sebelum perubahan Cash flows before changes in
dalam aset dan liabilitas operasi 268.245 246.641 operating asset and liabilities
Perubahan dalam aset Changes in operating
dan liabilitas operasi assets and liabilities
(Kenaikan) penurunan (Increase) decrease
aset operasi: in operating assets:
Efek-efek yang diklasifikasikan Marketable securities
sebagai nilai wajar melalui classified as fair value
laba rugi (309.352) (40.592) through profit or loss
Efek-efek yang dibeli dengan Securities purchased
janji dijual kembali (141.716) 1.901.305 under resale agreements
Kredit yang diberikan (2.611.226) (685.407) Loans
Tagihan akseptasi 33.853 32.765 Acceptance receivables
Tagihan transaksi perdagangan 49.922 (169.325) Receivables from trade transactions
Tagihan derivatif 365 897 Derivative receivables
Beban dibayar dimuka (13.217) (6.497) Prepaid expenses
Aset lain-lain (332.279) (146.295) Other assets
(Penurunan) kenaikan (Decrease) increase
liabilitas operasi: in operating liabilities:
Liabilitas segera 1.053 (5.600) Liabilities due immediately
Simpanan dari nasabah 7.132.462 811.307 Deposits from customers
Simpanan dari bank lain (233.058) (561.182) Deposits from other banks
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 300.838 (238.877) repurchase agreements
Liabilitas akseptasi (33.853) (32.765) Acceptance payables
Liabilitas derivatif (926) 1.037 Derivative payable
Utang pajak 6.482 (539) Taxes payable
Liabilitas lain-lain 107.226 28.087 Other liabilities
Arus kas neto diperoleh dari Net cash provided by
aktivitas operasi 4.224.819 1.134.960 operating activities
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
8
Page 443
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
LAPORAN ARUS KAS (lanjutan) STATEMENT OF CASH FLOWS (continued)
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2025
31 Desember 2025 (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
Catatan/
2025 Notes 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Perolehan efek-efek
yang diklasifikasikan sebagai Acquisition of
nilai wajar melalui penghasilan classified as fair value through
komprehensif lain dan biaya other comprehensive income
perolehan diamortisasi (18.392.589) (5.005.988) and amortized cost
Perolehan aset tetap (97.728) 15 (106.453) Acquisition of fixed assets
Penerimaan atas penjualan aset tetap 30 15 324 Proceeds from sale of fixed assets
Perolehan aset hak guna (3.810) (25.784) Acquisition of rights of use assets
Penerimaan efek-efek yang Proceeds from matured
telah jatuh tempo 3.092.829 2.537.642 marketable securities
Penerimaan dari penjualan Proceeds from sale of
efek-efek yang diklasifikasikan marketable securities classified as
sebagai nilai wajar melalui fair value through other
penghasilan komprehensif lain 11.588.684 326.084 comprehensive income
Arus kas neto digunakan untuk Net cash used in
aktivitas investasi (3.812.584) (2.274.175) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Pembayaran liabilitas sewa (31.350) (26.918) Payment of lease liabilities
Arus kas neto digunakan untuk Net cash used in
aktivitas pendanaan (31.350) (26.918) financing activities
NET INCREASE (DECREASE) IN
KENAIKAN (PENURUNAN) NETO CASH AND
KAS DAN SETARA KAS 380.885 (1.166.133) CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 3.857.497 5.023.630 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 4.238.382 3.857.497 AT END OF YEAR
Cash and cash
Kas dan setara kas terdiri dari: equivalents consist of:
Kas 159.428 4 138.875 Cash
Giro pada Current accounts
Bank Indonesia 1.675.980 5 1.203.006 with Bank Indonesia
Giro pada bank lain 306.236 6 166.363 Current accounts with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 2.096.738 7 2.349.253 and other banks
Total 4.238.382 3.857.497 Total
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements.
secara keseluruhan.
9
Page 444
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Bank a. Establishment of the Bank
PT Bank Ina Perdana Tbk (“Bank”) didirikan di PT Bank Ina Perdana Tbk (the “Bank”) was
Jakarta pada tanggal 9 Februari 1990 established based on Notarial deed No. 32
berdasarkan Akta No. 32 tanggal 9 Februari dated February 9, 1990 of Winnie Hadiprodjo,
1990 dibuat di hadapan Winnie Hadiprodjo, S.H., subtitute notary of Kartini Muljadi S.H.,
S.H., notaris pengganti dari Kartini Muljadi S.H., notary in Jakarta, as amended by the
notaris di Jakarta, yang kemudian diubah Amendment Deed of Establishment No. 79
berdasarkan Akta Perubahan Akta Pendirian dated May 22, 1990 of Kartini Muljadi S.H.,
No. 79, tanggal 22 Mei 1990, dibuat di hadapan notary in Jakarta, which approved the change
Kartini Muljadi, S.H., notaris di Jakarta, yang in the name of the Bank from PT Bank Ina to
menyetujui perubahan nama Bank dari PT Bank PT Bank Ina Perdana. The Bank’s deeds of
Ina menjadi PT Bank Ina Perdana. Akta establishment was approved by the Ministry of
pendirian Bank tersebut telah mendapatkan Laws and Human Rights of the Republic of
pengesahan dari Kementerian Hukum dan Hak Indonesia) in its Decision Letter No. C2-3639
Asasi Manusia Republik Indonesia berdasarkan HT.01.01.Th.90 dated June 23, 1990 and was
Surat Keputusan No. C2-3639 HT.01.01.Th.90, published in the State Gazzette of the Republic
tanggal 23 Juni 1990 sebagaimana telah of Indonesia No. 84 Supplement No. 4242
diumumkan pada Berita Negara Republik dated October 19, 1990.
Indonesia No. 84 Tambahan No. 4242 tanggal
19 Oktober 1990.
Anggaran Dasar Bank telah mengalami The Bank’s Articles of Association were
beberapa kali perubahan, perubahan terakhir amended several times, the latest amendment
berdasarkan Akta No. 28 tanggal 20 Juni 2024 was by Notarial deed No. 28 dated
dari Gatot Widodo, S.E., S.H., M.Kn. notaris di June 20, 2024 of Gatot Widodo, S.E., S.H.,
Jakarta, mengenai penyesuaian maksud dan M.Kn. notary in Jakarta, regarding the
tujuan serta kegiatan usaha Bank sesuai adjustment of the intention and objectives as
dengan Klasifikasi Baku Lapangan Usaha well as the Bank’s business activities in
Indonesia Tahun 2020. Perubahan Anggaran accordance with the 2020 Indonesian Standard
Dasar tersebut telah dicatat di Kementerian Classification of Business Fields. The changes
Hukum dan Hak Asasi Manusia Republik of Articles of Association were recorded by the
Indonesia dengan surat keputusan No. AHU- Ministry of Laws and Human Rights of the
AH.01.03-0170403 tahun 2024 tanggal Republic of Indonesia in its decision letter No.
10 Juli 2024. AHU-AH.01.03-0170403 year 2024 dated July
10, 2024.
Sesuai dengan Pasal 3 Anggaran Dasar Bank, According to Article 3 of the Bank’s Articles of
ruang lingkup kegiatan Bank adalah melakukan Association, the Bank’s scope of activities is to
usaha di bidang perbankan sesuai dengan engage in general banking services in
undang-undang dan peraturan perundang- accordance with prevailing laws and
undangan yang berlaku. regulations.
Bank telah memperoleh izin usaha untuk The Bank was granted with the licensed to
beroperasi sebagai bank umum dari Menteri operate as a general bank from the Ministry of
Keuangan Republik Indonesia dengan Surat Finance of Republic Indonesia through
Keputusan No. 524/KMK.013/1991 tanggal the decision letter No. 524/KMK.013/1991
3 Juni 1991, selanjutnya Bank melakukan dated June 3, 1991 and subsequently started
operasi komersial pada bulan Juli 1991. commercial operations in July 1991.
10
Page 445
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Bank (lanjutan) a. Establishment of the Bank (continued)
Bank memperoleh izin usaha sebagai bank The Bank obtained business license as a
devisa sesuai Keputusan Anggota Dewan foreign exchange bank in accordance with the
Komisioner Otoritas Jasa Keuangan No. KEP- Decree of the Members of the Board of
87/D.03/2020 tanggal 16 Juli 2020. Commissioners of the Financial Services
Authority No. KEP-87/D.03/2020 dated July 16,
2020.
Bank Memperoleh izin usaha sebagai bank The Bank obtained business license as a
kustodian sesuai Keputusan Anggota Dewan custodian bank in accordance with the Decree
Komisioner Otoritas Jasa Keuangan No. KEP- of the Members of the Board of Commissioners
56/PM/.02/2024 tanggal 15 November 2024. of the Financial Services Authority No. KEP-
56/.02/2024 dated November 15, 2024.
Bank berkantor pusat di Gedung Ariobimo The Bank’s Head Office is located in Ariobimo
Sentral, Jalan H. R. Rasuna Said Blok X-2 Sentral Building, Jalan H. R. Rasuna Said Blok
Kav 5, Jakarta. Pada tanggal-tanggal 31 X-2 Kav 5, Jakarta. As of December 31, 2025
Desember 2025 dan 2024, Bank memiliki and 2024, the Bank has office network with the
jaringan kantor dengan rincian sebagai berikut: following details:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Kantor Pusat 1 1 Head office
Kantor Cabang 21 20 Branches
Kantor Cabang Pembantu 31 31 Supporting branches
Anjungan Tunai Mandiri (ATM) 75 72 Automatic Teller Machines (ATM)
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, The
Pemegang saham pengendali (PSP) adalah Bank’s controlling shareholders are PT Indolife
PT Indolife Pensiontama dengan Pemegang Pensiontama with the ultimate shareholder is
saham akhir adalah Anthoni Salim sesuai surat Anthoni Salim, in accordance with Financial
Otoritas Jasa Keuangan (OJK) Services Authority (OJK) letter
No. S-14/PB.311/2020 tanggal 18 Maret 2020. No. S-14/PB.311/2020 dated March 18, 2020.
b. Penawaran Umum Saham Perdana di Bursa b. Initial Public Offering on Indonesia Stock
Efek Indonesia Exchange
Pada tanggal 31 Desember 2013, Bank As of December 31, 2013, the Bank obtained
memperoleh pernyataan efektif dari OJK effective approval from OJK through the letter
melalui surat No. S-484/D.04/2013 untuk No. S-484/D.04/2013 for initial public offering of
penawaran umum perdana atas 520.000.000 520,000,000 shares of the Bank at par value of
lembar saham Bank dengan nilai nominal Rp100 (full amount) per share with the offering
Rp100 (Rupiah penuh) per saham pada harga price of Rp240 (full amount) per share.
penawaran Rp240 (Rupiah penuh) per saham. The Bank shares has been listed on Indonesia
Saham-saham Bank telah tercatat di Bursa Stock Exchange on January 16, 2014.
Efek Indonesia pada tanggal 16 Januari 2014.
11
Page 446
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran Umum Saham Perdana di Bursa b. Initial Public Offering on Indonesia Stock
Efek Indonesia (lanjutan) Exchange (continued)
Pada tanggal 24 Juni 2016, Bank melakukan On June 24, 2016, the Bank made a Limited
Penawaran Umum Terbatas I dalam rangka Public Offering I with pre-emptive rights to the
penerbitan Hak Memesan Efek Terlebih Dahulu Bank’s shareholders amounting to 625,000,000
(“HMETD”) kepada para pemegang saham (six hundred and twenty five million) common
Bank sejumlah 625.000.000 (enam ratus dua registered shares with a nominal value of Rp100
puluh lima juta) lembar saham biasa atas nama (full amount) per share with the offering price of
dengan nominal Rp100 (Rupiah penuh) per Rp240 (full amount) per share after obtaining
lembar saham pada harga penawaran Rp240 approval from the Chief Executive of Financial
(Rupiah penuh) per saham setelah mendapat Services Authority in his letter No. S-
Surat Pemberitahuan Efektifnya Pernyataan 322/D.04/2016.
Pendaftaran dari Kepala Eksekutif Otoritas Jasa
Keuangan No. S-322/D.04/2016.
Pada tanggal 26 Januari 2017, Bank melakukan On January 26, 2017, the Bank made a Limited
Penawaran Umum Terbatas II dalam rangka Public Offering II with pre-emptive rights to
penerbitan Hak Memesan Efek Terlebih Dahulu the Bank’s shareholders amounting to
(“HMETD”) kepada para pemegang saham 2,929,375,000 (two billion nine hundred twenty
Bank sejumlah 2.929.375.000 (dua milyar nine million three hundred seventy five
sembilan ratus dua puluh sembilan juta tiga thousand) common registered shares with a
ratus tujuh puluh lima ribu) lembar saham biasa nominal value of Rp100 (full amount) per share
atas nama dengan nominal Rp100 (Rupiah with the offering price of Rp240 (full amount) per
penuh) per lembar saham pada harga share after obtaining approval from
penawaran Rp240 (Rupiah penuh) per saham the Chief Executive of Financial Services
setelah mendapat Surat Pemberitahuan Authority in his letter No. S-50/D.04/2017.
Efektifnya Pernyataan Pendaftaran dari
Kepala Eksekutif Otoritas Jasa Keuangan
No. S-50/D.04/2017.
Pada tanggal 19 November 2021, Bank On November 19, 2021, the Bank made a
melakukan Penawaran Umum Terbatas III Limited Public Offering III with pre-emptive
dalam rangka penerbitan Hak Memesan Efek rights to the Bank’s shareholders amounting to
Terlebih Dahulu (“HMETD”) kepada para 282,718,750 (two hundred eighty two million
pemegang saham Bank sejumlah 282.718.750 seven hundred eighteen thousand seven
(dua ratus delapan puluh dua juta tujuh ratus hundred fifty) common registered shares with a
delapan belas ribu tujuh ratus lima puluh) nominal value of Rp100 (full amount) per share
lembar saham biasa atas nama dengan nominal with the offering price of Rp240 (full amount)
Rp100 (Rupiah penuh) per lembar saham pada per share after obtaining approval from
harga penawaran Rp240 (Rupiah penuh) per the Chief Executive of Financial Services
saham setelah mendapat Surat Pemberitahuan Authority in his letter No. S-209/D.04/2021.
Efektifnya Pernyataan Pendaftaran dari Kepala
Eksekutif Otoritas Jasa Keuangan
No. S-209/D.04/2021.
Pada tanggal 30 November 2022, Bank On November 30, 2022, the Bank made a
melakukan Penawaran Umum Terbatas IV Limited Public Offering IV with pre-emptive
dalam rangka penerbitan Hak Memesan Efek rights to the Bank’s shareholders amounting to
Terlebih Dahulu (“HMETD”) kepada para 197,622,915 (one hundred ninety seven million
pemegang saham Bank sejumlah 197.622.915 six hundred twenty two thousand nine hundred
(seratus sembilan puluh tujuh juta enam ratus fifteen) common registered shares with a
dua puluh dua ribu sembilan ratus lima belas) nominal value of Rp100 (full amount) per share
lembar saham biasa atas nama dengan nominal with the offering price of Rp4,050 (full amount)
Rp100 (Rupiah penuh) per lembar saham pada per share after obtaining approval from
harga penawaran Rp4.050 (Rupiah penuh) per the Chief Executive of Financial Services
saham setelah mendapat Surat Pemberitahuan Authority in his letter No. S-251/D.04/2022.
Efektifnya Pernyataan Pendaftaran dari Kepala
Eksekutif Otoritas Jasa Keuangan No. S-
251/D.04/2022.
12
Page 447
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran Umum Saham Perdana di Bursa b. Initial Public Offering on Indonesia Stock
Efek Indonesia (lanjutan) Exchange (continued)
Berikut adalah kronologis pencatatan saham The chronological overview of the Bank’s
Bank pada bursa efek di Indonesia sejak issued shares on the stock exchanges in
Penawaran Umum Perdana: Indonesia since the Initial Public Offering was
as follows:
Jumlah Saham/
Number of Shares
Penawaran Umum Perdana
di tahun 2013 2.079.000.000 Shares from Initial Public Offering in 2013
Hak Memesan Efek Terlebih Dahulu
(Rights Issue) I 618.750.000 Pre-emptive Rights (Rights Issue) I
Hak Memesan Efek Terlebih Dahulu
(Rights Issue) II 2.956.625.000 Pre-emptive Rights (Rights Issue) II
Hak Memesan Efek Terlebih Dahulu
(Rights Issue) III 282.718.750 Pre-emptive Rights (Rights Issue) III
Hak Memesan Efek Terlebih Dahulu
(Rights Issue) IV 197.622.915 Pre-emptive Rights (Rights Issue) IV
Total 6.134.716.665 Total
Pada tanggal 31 Desember 2025, sebesar As of December 31, 2025, 100% shares or
100% atau sebanyak 6.134.716.665 saham 6,134,716,665 shares have been listed in
Bank telah tercatat di Bursa Efek Indonesia. Indonesia Stock Exchange.
c. Dewan Komisaris, Direksi dan Karyawan c. Boards of Commissioners and Directors and
Employees
Pada tanggal-tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, the
2024 susunan Dewan Komisaris dan Direksi composition of the Bank’s Boards of
Bank adalah sebagai berikut: Commissioners and Directors are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Dewan Komisaris Board of Commissioners
Komisaris Utama Independen Inawaty Handojo Inawaty Handojo Independent President Commissioner
Komisaris Independen Yohanes S. Wibowo Yohanes S. Wibowo Independent Commissioner
Komisaris Josavia R. Ichwan Josavia R. Ichwan Commissioner
Dewan Direksi Board of Directors
Direktur Utama Henry Koenaifi Henry Koenaifi President Director
Wakil Direktur Utama Yulius Purnama Junaedi Yulius Purnama Junaedi Vice President Director
Direktur Kiung Hui Ngo Kiung Hui Ngo Director
Direktur Adhiputra Tanoyo Adhiputra Tanoyo Director
Direktur Yandhy Ramadhani Yandhy Ramadhani Director
Direktur Dewi Kurniawati Projohartono Dewi Kurniawati Projohartono Director
13
Page 448
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Dewan Komisaris, Direksi dan Karyawan c. Boards of Commissioners and Directors and
(lanjutan) Employees (continued)
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
susunan keanggotaan komite-komite yang composition of the committees of the Bank are
dimiliki Bank adalah sebagai berikut: as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Komite Audit Audit Committee
Ketua Yohanes S. Wibowo Inawaty Handojo Chairman
Anggota Drs.Dinan Sufendi Rae, SH.,MH Drs.Dinan Sufendi Rae, SH.,MH Member
Anggota Antonius Suryanta SEAk, MM.QIA Antonius Suryanta SEAk, MM.QIA Member
Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
Ketua Inawaty Handoyo Inawaty Handoyo Chairman
Anggota Yohanes S. Wibowo Yohanes S. Wibowo Member
Anggota Josavia R. Ichwan Josavia R. Ichwan Member
Anggota Sidkenu Aries Martanto Liza L. Widyasari Member
Komite Pemantau Risiko Risk Monitoring Committee
Ketua Inawaty Handoyo Yohanes S. Wibowo Chairman
Anggota Ivan P. Sanoesi Ivan P. Sanoesi Member
Anggota Jacobus S. Adisuwono Jacobus S. Adisuwono Member
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Bank’s
Sekretaris Perusahaan adalah Nancy Patricia Corporate Secretary is Nancy Patricia Lim and
Lim dan Felix Suranta Tarigan. Felix Suranta Tarigan.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Bank’s
Ketua Internal Audit Bank adalah Deden Internal Audit Head is Deden Wahyudi and
Wahyudi dan Thomas Alfa Edison. Thomas Alfa Edison.
Personel manajemen kunci Bank terdiri dari Bank’s key management consist of
Komisaris dan Direksi. Commissioners and Directors.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Bank
jumlah karyawan tetap Bank masing-masing has 618 and 570 permanent employees,
sebanyak 618 dan 570 karyawan (tidak diaudit). respectively (unaudited).
14
Page 449
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL POLICY INFORMATION
Kebijakan akuntansi material yang diterapkan The material accounting policies adopted in
dalam penyusunan laporan keuangan Bank adalah preparing the financial statements of the Bank are
seperti dijabarkan di bawah ini: set out below:
a. Dasar Penyajian Laporan Keuangan a. Basis of Preparation of the Financial
Statements
Pernyataan Kepatuhan Statement of Compliance
Laporan keuangan Bank telah disusun dan The financial statements of the Bank have been
disajikan sesuai dengan Standar Akuntansi prepared and presented in accordance with
Keuangan (PSAK) di Indonesia yang Indonesian Financial Accounting Standards
dikeluarkan oleh Dewan Standar Akuntansi (PSAK) issued by the Financial Accounting
Keuangan-Ikatan Akuntan Indonesia (DSAK- Standards Board of the Indonesian Institute of
IAI) dan peraturan Otoritas Jasa Keuangan Accountants (DSAK-IAI) and Financial Service
(“OJK”) No. VIII.G.7, yang merupakan Lampiran Authority (“OJK”) regulation No. VIII.G.7,
Keputusan Ketua BAPEPAM-LK No. KEP- Appendix of the Decree of the Chairman of
347/BL/2012 tanggal 25 Juni 2012 tentang the BAPEPAM-LK No. KEP-347/BL/2012 dated
“Penyajian dan Pengungkapan Laporan June 25, 2012 regarding “Financial Statements
Keuangan Emiten atau Perusahaan Publik”. Presentation and Disclosure of the Issuer or
Public Company”.
Laporan keuangan disusun berdasarkan The financial statements have been prepared
prinsip biaya historis dan berdasarkan konsep on historical cost basis and under accrual basis
akuntansi akrual. of accounting.
Laporan arus kas menyajikan perubahan dalam The statement of cash flows presents
kas dan setara kas dari aktivitas operasi, the changes in cash and cash equivalents from
investasi dan pendanaan. Laporan arus kas operating, investing, and financing activities.
disusun dengan metode langsung yang The statement of cash flows is prepared using
dimodifikasi. Untuk tujuan laporan arus kas, kas modified direct method. For the purpose of the
dan setara kas meliputi kas, giro pada Bank statement of cash flows, cash and cash
Indonesia, giro pada bank lain dan penempatan equivalents consist of cash, current accounts
pada Bank Indonesia dan bank lain, sepanjang with Bank Indonesia, current accounts with
tidak digunakan sebagai jaminan atas pinjaman other banks and placements with Bank
yang diterima serta tidak dibatasi Indonesia and other banks, as long as they are
penggunaannya. not being pledged as collateral for borrowings
nor restricted.
Mata uang fungsional dan penyajian yang The functional and presentation currency used
digunakan dalam laporan keuangan adalah in the financial statements is the Indonesian
mata uang Rupiah (Rp). Rupiah (Rp).
Kebijakan akuntansi yang diterapkan dalam The accounting policies adopted in
penyusunan laporan keuangan untuk tanggal the preparation of the December 31, 2025
31 Desember 2025 adalah konsisten dengan financial statements are consistent with those of
kebijakan akuntansi pada tahun sebelumnya. the previous financial year.
15
Page 450
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
b. Penjabaran Mata Uang Asing b. Foreign Currency Transactions
Transaksi dalam mata uang asing dijabarkan ke Transactions in foreign currencies are
dalam mata uang fungsional menggunakan translated to functional currency at
kurs pada tanggal transaksi. Laba atau rugi the exchange rates prevailing at the time of
selisih kurs yang timbul dari penyelesaian the transaction. The resulting gain or losses
transaksi dan dari penjabaran pada kurs akhir from settlement of transactions and
tahun atas aset dan liabilitas moneter dalam the translation on foreign exchange of monetary
mata uang asing diakui dalam laba rugi. assets and liabilities for the year ended are
recognized in the profit or los.
Berikut ini adalah nilai tukar mata uang asing The exchange rates used for translation as of
utama yang digunakan untuk penjabaran pada December 31, 2025 and 2024 using the Reuters
tanggal-tanggal 31 Desember 2025 dan 2024 spot rate (at 16.00 Western Indonesia Time) are
yang menggunakan kurs spot Reuters (pukul as follows (amounts in full Rupiah):
16.00 Waktu Indonesia Barat) sebagai berikut
(dalam Rupiah penuh):
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pound Sterling Inggris 22.439,55 20.218,54 Great Britain Pound Sterling
Euro Eropa 19.571,45 16.758,12 European Euro
Dolar Amerika Serikat 16.675,00 16.095,00 United States Dollar
Dolar Singapura 12.965,05 11.844,58 Singapore Dollar
Dolar Australia 11.152,24 10.013,51 Australian Dollar
Dolar Hong Kong 2.142,30 2.073,11 Hong Kong Dollar
Yen Jepang 106,50 103,03 Japanese Yen
Renminbi China 2.384,72 2.204,99 Chinese Renminbi
c. Transaksi dengan Pihak Berelasi c. Transactions with Related Parties
Bank melakukan transaksi dengan pihak The Bank enter into transactions with parties
berelasi. Definisi pihak berelasi yang digunakan which are defined as related parties in
adalah sesuai dengan PSAK No. 224 mengenai accordance to PSAK No.224 regarding
“Pengungkapan pihak-pihak berelasi”. Suatu “Related party disclosures”. A party is
pihak dianggap pihak berelasi dengan Bank considered a related party of Bank if:
jika:
(a) orang atau anggota keluarga dekatnya (a) a person or a close member of that person’s
mempunyai relasi dengan entitas pelapor family is related to a reporting entity if that
jika orang tersebut: person:
(i) memiliki pengendalian atau (i) has control or joint control of
pengendalian bersama atas entitas the reporting entity;
pelapor;
(ii) memiliki pengaruh signifikan atas (ii) has significant influence over
entitas pelapor; atau the reporting entity; or
(iii) merupakan personil manajemen kunci (iii) is a member of the key management
entitas pelapor atau entitas induk dari personnel of the reporting entity or of
entitas pelapor. a parent of the reporting entity.
16
Page 451
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
c. Transaksi dengan Pihak Berelasi (lanjutan) c. Transactions with Related Parties (continued)
(b) suatu entitas berelasi dengan entitas (b) an entity is related to a reporting entity if any of
pelapor jika memenuhi salah satu hal the following conditions applies:
berikut :
(i) entitas dan entitas pelapor adalah (i) the entity and the reporting entity are
anggota dari kelompok usaha yang members of the same group (which
sama (artinya entitas induk, entitas means that each parent, subsidiary
anak, dan entitas anak berikutnya and fellow subsidiary is related to
saling berelasi dengan entitas the others);
lainnya);
(ii) satu entitas adalah entitas asosiasi (ii) one entity is an associate or joint
atau ventura bersama dari entitas lain venture of the other entity (or an
(atau entitas asosiasi atau ventura associate or joint venture of a member
bersama yang merupakan anggota of a company of which the other entity
suatu kelompok usaha, yang mana is a member);
entitas lain tersebut adalah
anggotanya);
(iii) kedua entitas tersebut adalah ventura (iii) both entities are joint ventures of
bersama dari pihak ketiga yang sama; the same third party;
(iv) satu entitas adalah ventura bersama (iv) one entity is a joint venture of a third
dari entitas ketiga dan entitas yang entity and the other entity is an
lain adalah entitas asosiasi dari associate of the third entity;
entitas ketiga;
(v) entitas tersebut adalah suatu program (v) the entity is a post-employment benefit
imbalan pascakerja untuk imbalan plan for the benefit of employees of
kerja dari salah satu entitas pelapor either the reporting entity or an entity
atau entitas yang terkait dengan related to the reporting entity. If the
entitas pelapor. Jika entitas pelapor reporting entity is itself such a plan, the
adalah entitas yang sponsoring employers are also related
menyelenggarakan program tersebut, to the reporting entity;
maka entitas sponsor juga berelasi
dengan entitas pelapor;
(vi) entitas yang dikendalikan atau (vi) the entity is controlled or jointly
dikendalikan bersama oleh orang controlled by a person identified in (a);
yang diidentifikasi dalam huruf (a);
(vii) orang yang diidentifikasi dalam huruf (vii) a person identified in (a)(i) has
(a)(i) memiliki pengaruh signifikan significant influence over the entity or
atas entitas atau merupakan personil is a member of the key management
manajemen kunci entitas (atau entitas personnel of the entity (or of a parent
induk dari entitas); of the entity;
Transaksi ini dilakukan berdasarkan The transaction is made on terms agreed by
persyaratan yang disetujui oleh kedua belah both parties, where such terms may not be
pihak, dimana persyaratan tersebut mungkin the same as other transactions undertaken
tidak sama dengan transaksi lain yang with unrelated parties.
dilakukan dengan pihak-pihak yang tidak
berelasi.
Seluruh transaksi dan saldo yang material All material transactions and balances with
dengan pihak-pihak berelasi diungkapkan the related parties are disclosed Note 36.
Catatan 36.
17
Page 452
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
d. Aset dan Liabilitas Keuangan d. Financial Assets and Liabilities
Aset keuangan Bank terdiri dari kas, giro pada The Bank’s financial assets consist of cash,
Bank Indonesia, giro pada bank lain, current accounts with Bank Indonesia, current
penempatan pada Bank Indonesia dan bank accounts with other banks, placements with
lain, efek-efek, efek-efek yang dibeli dengan Bank Indonesia and other banks, marketable
janji dijual kembali, kredit yang diberikan, securities, securities purchased under resale
piutang bunga, tagihan akseptasi, tagihan agreements, loans, interest receivable,
derivatif, tagihan transaksi perdagangan dan acceptance receivables, derivative receivables,
aset lain-lain (seperti setoran jaminan, tagihan receivables from trade transactions and other
transaksi ATM dan lain-lain). assets (e.g. security deposits, ATM
transactions receivable and others).
Liabilitas keuangan Bank terdiri dari liabilitas The Bank’s financial liabilities consist of
segera, simpanan dari nasabah, simpanan dari liabilities due immediately, deposits from
bank lain, efek-efek yang dijual dengan janji customers, deposits from other banks,
dibeli kembali, utang bunga, liabilitas akseptasi, securities sold under repurchase agreements,
liabilitas derivatif dan liabilitas lain-lain. interest payables, acceptance payable,
derivative payables and other liabilities.
(i) Klasifikasi (i) Classification
Untuk menentukan kategori dan To determine the category and
klasifikasi, Bank menilai seluruh aset classification, the Bank assesses all
keuangan berdasarkan kombinasi dari financial assets based on a combination of
model bisnis pengelolaan aset dan the asset management business model
karakteristik arus kas kontraktual and the contractual cash flow
instrumen terkait. Berikut klasifikasi aset characteristics of the related instruments.
keuangan pada saat pengakuan awal: The following is the classification of
financial assets at initial recognition:
aset keuangan yang diukur pada biaya financial assets measured at
perolehan diamortisasi; amortized cost;
aset keuangan yang diukur pada nilai financial assets measured at fair value
wajar melalui penghasilan through other comprehensive income;
komprehensif lain;
aset keuangan yang diukur pada nilai financial assets measured at fair value
wajar melalui laba rugi. through profit or loss.
Aset keuangan diukur pada biaya Financial assets are measured at
perolehan diamortisasi jika memenuhi amortized cost if the following conditions
kondisi sebagai berikut: are met:
aset keuangan dikelola dalam model financial assets are managed in a
bisnis yang bertujuan untuk memiliki business model that aims to hold
aset keuangan dalam rangka financial assets in order to generate
mendapatkan arus kas kontraktual; contractual cash flows; and
dan
persyaratan kontraktual dari aset the contractual terms of the financial
keuangan tersebut memberikan hak asset provide rights at a specific date
pada tanggal tertentu atas arus kas to cash flows derived solely from the
yang diperoleh semata dari principal and interest payments on the
pembayaran pokok dan bunga dari outstanding amount.
jumlah pokok terutang.
18
Page 453
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair
melalui penghasilan komprehensif lain jika value through other comprehensive
memenuhi kondisi sebagai berikut: income if the following conditions are met:
aset keuangan dikelola dalam model financial assets are managed in a
bisnis yang bertujuan untuk business model that aims to collect
mendapatkan arus kas kontraktual dan contractual cash flows and sell
menjual aset keuangan; dan financial assets; and
persyaratan kontraktual dari aset the contractual terms of the financial
keuangan tersebut memberikan hak asset provide rights at a specific date
pada tanggal tertentu atas arus kas to cash flows derived solely from the
yang diperoleh semata dari principal and interest payments on the
pembayaran pokok dan bunga dari outstanding amount.
jumlah pokok terutang.
Aset keuangan lainnya yang tidak Other financial assets that do not qualify for
memenuhi persyaratan untuk the classification as measured at
diklasifikasikan sebagai diukur pada biaya amortized cost or fair value through other
perolehan diamortisasi atau nilai wajar comprehensive income are classified as
melalui penghasilan komprehensif lain, measured at fair value through profit or
diklasifikasikan sebagai diukur pada nilai loss.
wajar melalui laba rugi.
Saat pengakuan awal, Bank dapat On initial recognition, the Bank may make
membuat penetapan yang tidak dapat an irrevocable determination to measure
dibatalkan untuk mengukur aset yang assets that meet the requirements to be
memenuhi persyaratan untuk diukur pada measured at amortized cost or fair value
biaya perolehan diamortisasi atau nilai through other comprehensive income at
wajar melalui penghasilan komprehensif fair value through profit or loss, if that
lain pada nilai wajar melalui laba rugi, designation eliminates or significantly
apabila penetapan tersebut mengeliminasi reduces measurement or recognition
atau secara signifikan mengurangi inconsistencies (sometimes referred to as
inkonsistensi pengukuran atau pengakuan “accounting mismatch”).
(kadang disebut sebagai “accounting
mismatch”).
Penilaian model bisnis Business model assessment
Model bisnis ditentukan pada level yang The business model is defined at a level
mencerminkan bagaimana kelompok aset that reflects how groups of financial assets
keuangan dikelola bersama-sama untuk are managed together to achieve specific
mencapai tujuan bisnis tertentu. business objectives.
Penilaian model bisnis dilakukan dengan The business model assessment is carried
mempertimbangkan, tetapi tidak terbatas out by considering, but not limited to, the
pada, hal-hal berikut: following:
bagaimana kinerja dari model bisnis how the performance of the business
dan aset keuangan yang dimiliki dalam model and financial assets held in the
model bisnis dievaluasi dan dilaporkan business model are evaluated and
kepada personel manajemen kunci reported to key management
Bank; personnel of the Bank;
19
Page 454
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Penilaian model bisnis (lanjutan) Business model assessment (continued)
Penilaian model bisnis dilakukan dengan The business model assessment is carried
mempertimbangkan, tetapi tidak terbatas out by considering, but not limited to, the
pada, hal-hal berikut: (lanjutan) following: (continued)
apakah risiko yang mempengaruhi what are the risks that affect the
kinerja dari model bisnis (termasuk performance of the business model
aset keuangan yang dimiliki oleh (including financial assets owned by
model bisnis) dan khususnya the business model) and specifically
bagaimana cara aset keuangan how those financial assets are
tersebut dikelola; dan managed; and
bagaimana penilaian kinerja pengelola how the manager of the financial asset
aset keuangan (sebagai contoh, is evaluated (for example, whether the
apakah penilaian kinerja berdasarkan assessment of performance is based
nilai wajar dari aset yang dikelola atau on the fair value of the assets
arus kas kontraktual yang diperoleh). managed or the contractual cash
flows obtained).
Penilaian mengenai arus kas kontraktual Assessment of the contractual cash flows
yang diperoleh semata dari pembayaran derived solely from payments of principal
pokok dan bunga and interest
Untuk tujuan penilaian ini, pokok For the purposes of this valuation, principal
didefinisikan sebagai nilai wajar dari aset is defined as the fair value of the financial
keuangan pada saat pengakuan awal. asset at initial recognition. Interest is
Bunga didefinisikan sebagai imbalan defined as the consideration for the time
untuk nilai waktu atas uang dan risiko value of money and credit risk related to
kredit terkait jumlah pokok terutang pada the principal amount owed in a particular
periode waktu tertentu dan juga risiko dan period of time as well as risks and standard
biaya peminjaman standar, dan juga borrowing costs, as well as profit margin.
marjin laba.
Penilaian mengenai arus kas kontraktual The assessment of contractual cash flows
yang diperoleh semata dari pembayaran derived solely from payments of principal
pokok dan bunga dilakukan dengan and interest is made by considering
mempertimbangkan persyaratan contractual terms, including whether the
kontraktual, termasuk apakah aset financial asset contains contractual terms
keuangan mengandung persyaratan that change the timing or amount of
kontraktual yang dapat mengubah waktu contractual cash flows. In conducting the
atau jumlah arus kas kontraktual. Dalam assessment, the Bank considers:
melakukan penilaian, Bank
mempertimbangkan:
peristiwa kontinjensi yang akan contingent events that will change the
mengubah waktu atau jumlah arus kas timing or amount of contractual cash
kontraktual; flows;
fitur leverage; leverage features;
persyaratan pembayaran dimuka dan prepayment terms and contractual
perpanjangan kontraktual; extensions;
persyaratan mengenai klaim yang requirements regarding claims that
terbatas atas arus kas yang berasal are limited on cash flows from specific
dari aset spesifik; dan assets; and
fitur yang dapat mengubah nilai waktu a feature that can change the time
dari elemen uang. value of the money element.
20
Page 455
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Bank mengklasifikasikan liabilitas The Bank classifies its financial liabilities in
keuangan dalam kategori pada saat the following categories at initial
pengakuan awal: recognition:
liabilitas keuangan yang diukur pada financial liabilities measured at fair
nilai wajar melalui laba rugi; value through profit or loss;
liabilitas keuangan yang diukur dengan financial liabilities measured at
biaya perolehan diamortisasi. amortized cost.
Liabilitas keuangan yang diukur pada nilai Financial liabilities measured at fair value
wajar melalui laba rugi terdiri dari dua sub- through profit or loss consist of two sub-
kategori: liabilitas keuangan categories: financial liabilities classified as
diklasifikasikan sebagai diperdagangkan trading and financial liabilities that at initial
dan liabilitas keuangan yang pada saat recognition have been designated by the
pengakuan awal telah ditetapkan oleh Bank to be measured at fair value through
Bank untuk diukur pada nilai wajar melalui profit or loss.
laba rugi.
Liabilitas keuangan diklasifikasikan Financial liability is classified as trading if it
sebagai diperdagangkan jika diperoleh is acquired primarily for the purpose of
terutama untuk tujuan dibeli kembali repurchasing in the near term or if it is part
dalam waktu dekat atau jika merupakan of a certain jointly managed portfolio of
bagian dari portofolio instrumen keuangan financial instruments and there is evidence
tertentu yang dikelola bersama dan of a recent short-term profit taking pattern.
terdapat bukti mengenai pola ambil untung
dalam jangka pendek yang terkini.
Bank mengklasifikasikan seluruh liabilitas The Bank classifies all financial liabilities
keuangan setelah pengakuan awal diukur after initial recognition at amortized cost,
pada biaya perolehan diamortisasi, except:
kecuali:
liabilitas keuangan yang diukur pada financial liabilities measured at fair
nilai wajar melalui laba rugi; value through profit or loss;
liabilitas keuangan yang timbul ketika financial liabilities that arise when a
pengalihan aset keuangan tidak transfer of a financial asset does not
memenuhi syarat penghentian qualify for derecognition or when the
pengakuan atau ketika pendekatan continuing involvement approach is
keterlibatan berkelanjutan diterapkan; applied;
kontrak jaminan keuangan; financial guarantee contracts;
komitmen untuk menyediakan kredit commitment to providing credit at
dengan suku bunga di bawah pasar; below market interest rates; or
atau
imbalan kontinjensi yang diakui oleh contingent consideration recognized
pihak pengakuisisi dalam kombinasi by the acquirer in the business
bisnis. combination.
21
Page 456
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
(ii) Pengakuan awal (ii) Initial recognition
a. Pembelian atau penjualan aset a. Purchase or sale of financial assets
keuangan yang memerlukan that requires delivery of assets within
penyerahan aset dalam kurun waktu a time frame established by regulation
yang telah ditetapkan oleh peraturan or convention in the market (regular
dan kebiasaan yang berlaku di pasar purchases) is recognized on the trade
(pembelian secara reguler) diakui date.
pada tanggal perdagangan.
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial
pada awalnya diukur pada nilai liabilities are initially recognized at fair
wajarnya. Dalam hal aset keuangan value. For those financial assets or
atau liabilitas keuangan tidak financial liabilities not classified as at
diklasifikasikan sebagai nilai wajar fair value through profit or loss, the fair
melalui laba rugi, nilai wajar tersebut value is added/deducted with directly
ditambah/dikurang biaya transaksi attributable transaction costs.
yang dapat diatribusikan secara The subsequent measurement of
langsung. Pengukuran aset keuangan financial assets and financial liabilities
dan liabilitas keuangan setelah depends on their classification.
pengakuan awal tergantung pada
klasifikasinya.
Bank, pada pengakuan awal, dapat The Bank, upon initial recognition, may
menetapkan aset keuangan dan liabilitas designate certain financial assets and
keuangan tertentu sebagai nilai wajar liabilities at fair value through profit or loss
melalui laba rugi (opsi nilai wajar). (fair value option). Subsequently, this
Selanjutnya, penetapan ini tidak dapat designation cannot be changed.
diubah.
Opsi nilai wajar dapat digunakan hanya bila The fair value option is only applied when
memenuhi ketetapan sebagai berikut: the following conditions are met:
penetapan sebagai opsi nilai wajar the application of the fair value option
mengurangi atau mengeliminasi reduces or eliminates an accounting
ketidakkonsistenan pengukuran dan mismatch that would otherwise arise;
pengakuan (accounting mismatch) or
yang dapat timbul; atau
aset keuangan dan liabilitas keuangan the financial assets and liabilities are
merupakan bagian dari portofolio part of a portfolio of financial
instrumen keuangan yang risikonya instruments, the risks of which are
dikelola dan dilaporkan kepada managed and reported to key
manajemen kunci berdasarkan nilai management on a fair value basis; or
wajar; atau
aset keuangan dan liabilitas keuangan the financial assets and liabilities
terdiri dari kontrak utama dan derivatif consist of a host contract and an
melekat yang harus dipisahkan. embedded derivative that must be
bifurcated.
22
Page 457
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
(iii) Pengukuran setelah pengakuan awal (iii) Subsequent measurement
Aset keuangan dalam kelompok yang Financial assets at fair value through other
diukur pada nilai wajar melalui penghasilan comprehensive income are measured at
komprehensif lain diukur pada nilai fair value and changes in fair value are
wajarnya dan perubahan atas nilai wajar recorded in other comprehensive income.
tersebut dicatat pada penghasilan Financial assets and financial liabilities at
komprehensif lain. Aset keuangan dan fair value through profit or loss are
liabilitas keuangan yang diukur pada nilai measured at fair value and changes are
wajar melalui laba rugi diukur pada nilai recognized in profit or loss.
wajarnya dan perubahan diakui pada laba
rugi.
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities at
yang diukur pada biaya perolehan amortized cost are measured at amortized
diamortisasi diukur pada biaya perolehan cost using the effective interest rate.
diamortisasi dengan menggunakan suku
bunga efektif.
(iv) Penghentian pengakuan (iv) Derecognition
Bank menghentikan pengakuan aset The Bank derecognizes a financial asset
keuangan pada saat hak kontraktual atas when the contractual rights to the cash
arus kas yang berasal dari aset keuangan flows from the financial assets expire, or
tersebut kadaluwarsa, atau Bank when it transfers the rights to receive the
mentransfer seluruh hak untuk menerima contractual cash flows on the financial
arus kas kontraktual dari aset keuangan assets in a transaction in which
dalam transaksi dimana Bank secara substantially all the risks and rewards of
substansial telah mentransfer seluruh ownership of the financial assets are
risiko dan manfaat atas kepemilikan aset transferred. Any interest or liabilities in
keuangan yang ditransfer. Setiap hak atau transferred financial assets that is created
liabilitas atas aset keuangan yang or retained by the Bank is recognized as a
ditransfer yang timbul atau yang masih separate assets or liability in the statement
dimiliki oleh Bank diakui sebagai aset atau of financial position.
liabilitas secara terpisah.
Bank dapat melakukan transaksi dimana The Bank may enter into transactions
Bank mentransfer aset yang diakui di whereby it transfers assets recognized on
laporan posisi keuangan, tetapi masih its statement of financial position, but
memiliki semua risiko dan manfaat atas retains either all or substantially risks and
aset yang ditransfer atau bagian darinya. rewards of the transferred assets or a
Jika seluruh atau secara substansi semua portion of them. If all or substantially all
risiko dan manfaat masih dimiliki, maka risks and rewards are retained, transferred
aset yang ditransfer tidak dihentikan assets are not derecognized from the
pengakuannya dari laporan posisi statement of financial position.
keuangan.
Pada saat dijual ke pihak ketiga dengan When assets are sold to a third party with
pertukaran tingkat pengembalian a concurrent total rate of return swap on
secara bersamaan dari aset yang the transferred assets, the transaction is
ditransfer, transaksi dianggap sebagai accounted for as a secured financing
transaksi keuangan yang dijamin serupa transaction similar to repurchase
dengan transaksi dengan janji akan dibeli transaction as the Bank retains all or
kembali ketika Bank mempertahankan substantially all the risk and rewards of
seluruh atau sebagian risiko dan manfaat ownership of such assets.
dari kepemilikan aset tersebut.
23
Page 458
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
Dalam transaksi dimana Bank secara In transactions in which the Bank neither
substansial tidak memiliki atau tidak retains nor transfers substantially all
mentransfer seluruh risiko dan manfaat the risks and rewards of ownership of a
atas kepemilikan aset keuangan, Bank financial assets, the Bank derecognizes
menghentikan pengakuan aset tersebut the assets if it does not retain control over
jika Bank tidak lagi memiliki pengendalian the assets.
atas aset tersebut.
Hak dan kewajiban yang timbul atau yang The rights and obligations retained in
masih dimiliki dalam transfer tersebut the transfer are recognized separately as
diakui secara terpisah sebagai aset atau assets and liabilities as appropriate. In
liabilitas yang sesuai. Dalam transfer transfers in which control over the asset is
dimana pengendalian atas aset masih retained, the Bank continues to recognize
dimiliki, Bank tetap mengakui aset yang the asset to the extent of its continuing
ditransfer tersebut sebesar keterlibatan involvement, determined by the extent to
berkelanjutan, dimana tingkat which it is exposed to changes in the value
keberlanjutan Bank dan aset yang of transferred assets.
ditransfer adalah sebesar perubahan nilai
aset yang ditransfer.
Bank melepaskan aset keuangan, seperti Bank disposes of financial assets, such as
kredit yang diberikan, ketika syarat dan loans, when the terms and conditions have
kondisi telah direnegosiasi hingga secara been substantially renegotiated, the loans
substansial, kredit yang diberikan tersebut become new, with the difference being
menjadi baru, dengan perbedaan akan recorded as gain or loss on disposal, if the
dicatat sebagai keuntungan atau kerugian impairment loss has not been recorded.
dari pelepasan, jika kerugian penurunan Such loans will be classified as stage 1 for
nilai belum dicatat. Kredit yang diberikan the assessment of expected credit loss
tersebut akan diklasifikasikan sebagai (ECL), unless the loans are considered
stage 1 untuk penilaian kerugian kredit Purchased or originated credit-impaired
ekspektasian (ECL), kecuali kredit yang financial assets (POCI).
diberikan tersebut dianggap aset
keuangan yang dibeli atau yang berasal
dari aset keuangan memburuk (Purchased
or originated credit-impaired financial
assets - POCI).
Jika modifikasi tidak akan menghasilkan If the modification will not result in
arus kas yang secara substansi berbeda, substantially different cash flows, the
maka modifikasi tidak akan berujung pada modification will not result in a disposal of
pelepasan aset. Berdasarkan perbedaan the asset. Based on the difference in cash
arus kas yang didiskonto pada suku bunga flows discounted at the original effective
efektif awal, Bank akan mencatat interest rate, the Bank will record the gain
keuntungan atau kerugian akibat or loss as a result of the modification, until
modifikasi, sampai dengan jumlah kerugian the amount of the impairment loss has not
penurunan nilai belum diakui. been recognized.
Bank menghentikan pengakuan liabilitas The Bank derecognizes a financial
keuangan pada saat liabilitas yang liabilities when its contractual obligations
ditetapkan dalam kontrak dilepaskan atau are discharged, cancelled or has expired.
dibatalkan atau kadaluarsa.
24
Page 459
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
Bank menghapusbukukan saldo kredit The Bank writes off a loan and investment
yang diberikan dan efek utang untuk tujuan debt security balance, and any related
investasi, dan cadangan kerugian allowance for impairment losses, when
penurunan nilai terkait, pada saat Bank the Bank determines that the loan or
menentukan bahwa kredit atau efek-efek security is uncollectible. This determination
tersebut tidak dapat ditagih. Keputusan ini is reached after considering information
diambil setelah mempertimbangkan such as the occurrence of
informasi seperti telah terjadinya significant changes in the borrower's/
perubahan signifikan pada posisi issuer’s financial position such that the
keuangan debitur/penerbit sehingga borrower/issuer can no longer pay the
debitur/penerbit tidak lagi dapat melunasi obligation, or that proceeds from collateral
kewajibannya, atau hasil penjualan agunan will not be sufficient to pay back the entire
tidak akan cukup untuk melunasi seluruh exposure.
ekposur kredit yang diberikan.
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
Pendapatan dan beban bunga, untuk Interest income and expenses, for
aset yang diukur pada nilai wajar assets measured at fair value through
melalui penghasilan komprehensif lain other comprehensive income and
serta aset keuangan dan liabilitas financial assets and financial liabilities
keuangan yang dicatat berdasarkan carried at amortized cost, are
biaya perolehan diamortisasi, diakui recognized in the statement of profit or
pada laporan laba rugi dan loss and other comprehensive income
penghasilan komprehensif lain dengan using the effective interest rate.
menggunakan suku bunga efektif.
Keuntungan dan kerugian yang timbul Gains and losses arising from changes
dari perubahan nilai wajar aset in fair value of financial assets and
keuangan dan liabilitas keuangan yang financial liabilities at fair value through
diukur pada nilai wajar melalui laba profit or loss are recognized in the
rugi, diakui pada laporan laba rugi dan statement of profit or loss and other
penghasilan komprehensif lain. comprehensive income.
Keuntungan dan kerugian yang timbul Gains and losses arising from changes
dari perubahan nilai wajar dan lainnya in fair value and other financial assets
atas aset keuangan yang classified as fair value through other
diklasifikasikan dalam kelompok nilai comprehensive income are
wajar melalui penghasilan recognized directly in equity, except
komprehensif lain diakui secara for gains or losses resulting from
langsung dalam ekuitas, kecuali changes in exchange rates of
keuntungan atau kerugian akibat monetary items, derecognition or
perubahan nilai tukar dari ítem impairment of monetary items of these
moneter, dihentikan pengakuannya financial assets.
atau adanya penurunan nilai dari aset
keuangan tersebut.
(vi) Reklasifikasi aset keuangan (vi) Reclassification of financial assets
Reklasifikasi aset keuangan diperbolehkan Reclassification of financial assets is
jika dan hanya jika terjadi perubahan dalam permissible when and only when there is
model bisnis untuk mengelola aset change in business model for managing
keuangan. financial assets.
25
Page 460
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
(vi) Reklasifikasi aset keuangan (lanjutan) (vi) Reclassification of financial assets
(continued)
Jika Bank mereklasifikasi aset keuangan If the Bank reclassifies financial assets in
sesuai dengan ketentuan di atas, Bank accordance with the above conditions, the
menerapkan reklasifikasi secara prospektif Bank applies prospective reclassification
dari tanggal reklasifikasi. Bank tidak from the date of reclassification. The Bank
menyajikan kembali keuntungan, kerugian does not restate gains, losses (including
(termasuk keuntungan atau kerugian impairment gains or losses), or previously
penurunan nilai), atau bunga yang diakui recognized interest.
sebelumnya.
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from
biaya perolehan yang diamortisasi ke classification of amortized cost to fair value
klasifikasi nilai wajar melalui laba rugi through profit or loss are recorded at their
dicatat sebesar nilai wajarnya. Selisih fair value. The difference between the
antara nilai tercatat dengan nilai wajar carrying value and fair value is recognized
diakui sebagai keuntungan atau kerugian as a gain or loss in the statement of profit
pada laporan laba rugi dan penghasilan or loss and other comprehensive income.
komprehensif lain.
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from
biaya perolehan yang diamortisasi ke classification of amortized cost to fair value
klasifikasi nilai wajar melalui penghasilan through other comprehensive income are
komprehensif lain dicatat sebesar nilai recorded at their fair value.
wajar.
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from
nilai wajar melalui penghasilan classification of fair value through other
komprehensif lain ke klasifikasi nilai wajar comprehensive income to fair value
melalui laba rugi dicatat sebesar nilai wajar. through profit or loss are recorded at their
Keuntungan atau kerugian yang belum fair value. Unrealized gains or losses are
direalisasi direklasifikasi ke laba rugi. reclassified to profit or loss.
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from
nilai wajar melalui penghasilan classification of fair value through other
komprehensif lain ke klasifikasi biaya comprehensive income to amortized cost
perolehan yang diamortisasi dicatat are recorded at their carrying value.
sebesar nilai tercatat. Keuntungan atau Unrealized gains or losses is removed from
kerugian yang belum direalisasi dihapus equity and is adjusted against the fair
dari ekuitas dan disesuaikan terhadap nilai value.
wajar.
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from
nilai wajar melalui laba rugi ke klasifikasi classification of fair value through profit or
nilai wajar melalui penghasilan loss to fair value through other
komprehensif lain dicatat pada nilai wajar. comprehensive income are recorded at
their fair value.
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from
nilai wajar melalui laba rugi ke klasifikasi classification of fair value through profit or
biaya perolehan diamortisasi dicatat pada loss to amortized cost are recorded at their
nilai wajar. fair value.
26
Page 461
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
(vii) Saling hapus (vii) Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are
saling hapus dan nilai netonya dilaporkan offset and the net amount is reported in
di laporan posisi keuangan jika, dan hanya the statement of financial position if, and
jika, saat ini terdapat hak yang only if, there is currently an enforceable
berkekuatan hukum untuk saling hapus legal rights to offset the recognized
jumlah keduanya dan terdapat intensi amounts and there is an intention to settle
untuk diselesaikan secara neto, atau untuk on a net basis, or to realize the assets and
merealisasikan aset dan menyelesaikan settle the liabilities simultaneously.
liabilitas secara bersamaan. Hak yang Enforceable right means:
berkekuatan hukum berarti:
a. tidak terdapat kontinjensi di masa a. there are no contingencies in
yang akan datang; dan the future; and
b. hak yang berkekuatan hukum pada b. enforceable right to the following
kondisi-kondisi berikut ini; conditions;
i. kegiatan bisinis normal; i. deploying normal activities;
ii. kondisi kegagalan usaha; dan ii. conditions of business failures; and
iii. kondisi gagal bayar atau bangkrut iii. conditions of default or bankruptcy
Pendapatan dan beban disajikan dalam Income and expenses are presented on a
jumlah neto hanya jika diperkenankan oleh net basis only when permitted by
standar akuntansi. the accounting standards.
(viii) Pengukuran biaya perolehan diamortisasi (viii) Amortized cost measurement
Biaya perolehan diamortisasi dari aset The amortized cost of a financial asset or
keuangan atau liabilitas keuangan adalah liability is the amount at which the financial
jumlah aset keuangan atau liabilitas asset or liability is measured at initial
keuangan yang diukur pada saat recognition, minus principal repayments,
pengakuan awal dikurangi pembayaran plus or minus the cumulative amortization
pokok kredit, ditambah atau dikurangi using the effective interest rate method of
amortisasi kumulatif menggunakan metode any difference between the initial amount
suku bunga efektif yang dihitung dari recognized and the maturity amount,
selisih antara nilai pengakuan awal dan minus any reduction for impairment.
nilai jatuh temponya, dan dikurangi
penurunan nilai.
(ix) Penentuan nilai wajar (ix) Determination of fair value
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be
untuk menjual suatu aset atau harga yang received to sell an asset or paid to transfer
akan dibayar untuk mengalihkan suatu a liability in an orderly transaction between
liabilitas dalam transaksi teratur antara market participants at the measurement
pelaku pasar pada tanggal pengukuran. date. The fair value measurement is based
Pengukuran nilai wajar berdasarkan asumsi on the presumption that the transaction to
bahwa transaksi untuk menjual aset atau sell the asset or transfer the liability takes
mengalihkan liabilitas terjadi di: place either:
pasar utama untuk aset dan liabilitas in the principal market for the asset or
tersebut; atau liability; or
jika terdapat pasar utama, di pasar yang in the absence of the principal market, in
paling menguntungkan untuk aset atau the most advantageous market for
liabilitas tersebut. the asset or liability.
27
Page 462
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
(ix) Penentuan nilai wajar (lanjutan) (ix) Determination of fair value (continued)
Bank harus memiliki akses ke pasar utama The principal or the most advantageous
atau pasar yang paling menguntungkan market must be accessible by the bank.
tersebut.
Nilai wajar aset dan liabilitas diukur The fair value of an asset or a liability is
menggunakan asumsi yang akan digunakan measured using the assumptions that
pelaku pasar ketika menentukan harga aset market participants would use when pricing
atau liabilitas tersebut, dengan asumsi the asset or liability, assuming that market
bahwa pelaku pasar bertindak dalam participants act in their economic best
kepentingan ekonomi terbaiknya. interest.
Bank menggunakan teknik penilaian yang The Bank uses valuation techniques that
sesuai dalam keadaan dan dimana data are appropriate in the circumstance and for
yang memadai tersedia untuk mengukur which sufficient data are available to
nilai wajar, memaksimalkan penggunaan measure fair value, maximizing the use of
input yang tidak dapat diobservasi. relevant observable inputs and minimizing
the use of unobservable inputs.
Semua aset dan liabilitas yang nilai All assets and liabilities for which fair value
wajarnya diukur atau diungkapkan dalam is measured or disclosed in the financial
laporan keuangan dikategorikan dalam statements are categorized within the fair
hirarki nilai wajar, sebagaimana dijelaskan value hierarchy, described as follows,
di bawah ini, berdasarkan tingkatan level based on the lowest level input that is
input yang terendah yang signifikan significant to the fair value measurement as
terhadap pengukuran nilai wajar secara a whole:
keseluruhan:
Level 1 - harga kuotasian (tanpa Level 1 - quoted (unadjusted) market
penyesuaian) di pasar aktif untuk aset prices in active markets for identical
atau liabilitas yang identik. assets or liabilities
Level 2 - teknik penilaian di mana tingkat Level 2 - valuation techniques for which
level input terendah yang signifikan the lowest level input that is significant to
terhadap pengukuran nilai wajar dapat the fair value measurement is directly or
diobservasi baik secara langsung atau indirectly observable.
tidak langsung.
Level 3 - teknik penilaian di mana tingkat Level 3 - valuation techniques for which
level input terendah yang signifikan the lowest level input that is significant to
terhadap pengukuran nilai wajar tidak the fair value measurement is directly or
dapat diobservasi baik secara langsung indirectly unobservable.
atau tidak langsung.
Untuk aset dan liabilitas yang diukur secara For assets and liabilities that are
berulang dalam laporan keuangan, Bank recognized in the financial statements on
menentukan apakah perpindahan antar a recurring basis, the Bank determines
level hirarki telah terjadi dengan melakukan whether transfers have occured between
evaluasi pengelompokan (berdasarkan level levels in hierarchy by re-assesing
input yang terendah yang signifikan categorization (based on the lowest level
terhadap pengukuran nilai wajar secara input that is signifcant to the fair value
menyeluruh) pada setiap akhir periode measurement as a whole) at the end of
pelaporan. each reporting period.
28
Page 463
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
e. Kas dan Setara Kas e. Cash and Cash Equivalents
Kas dan setara kas meliputi kas, giro pada Bank Cash and cash equivalents consist of cash on
Indonesia, giro pada bank lain dan penempatan hand, current account with Bank Indonesia and
pada Bank Indonesia dan bank lain yang jatuh other banks and placements with Bank
tempo dalam waktu tiga bulan atau kurang, Indonesia and other banks with a maturity of
sepanjang tidak digunakan sebagai jaminan three months or less, and are not pledged as
atas pinjaman yang diterima serta tidak dibatasi collateral for borrowings nor restricted.
penggunaannya.
Bank mengklasifikasikan kas dan setara kas Cash and cash equivalents are classified as
sebagai biaya perolehan diamortisasi. amortized cost.
f. Giro Pada Bank Indonesia dan Bank Lain f. Current accounts with Bank Indonesia and
other Banks
Giro pada Bank Indonesia dan bank lain Current accounts with Bank Indonesia and
dinyatakan sebesar biaya perolehan other banks are stated at amortized cost using
diamortisasi menggunakan metode suku the effective interest rate method less
bunga efektif dikurangi cadangan kerugian allowance for impairment losses. Current
penurunan nilai. Giro pada Bank Indonesia accounts with Bank Indonesia and other banks
dan bank lain diklasifikasikan sebagai biaya classified as amortized cost.
perolehan diamortisasi.
g. Penempatan pada Bank Indonesia dan Bank g. Placements with Bank Indonesia and other
lain Banks
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia consist of
lain terdiri dari Fasilitas Simpanan Bank Bank Indonesia Deposit Facility (FASBI), Term
Indonesia (FASBI), Term Deposit BI dan Call Deposit BI and Call Money.
Money.
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain dinyatakan sebesar biaya perolehan banks are stated at amortized cost using
diamortisasi menggunakan metode suku bunga the effective interest rate method less allowance
efektif dikurangi cadangan kerugian penurunan for impairment losses. Placements with Bank
nilai. Penempatan pada Bank Indonesia dan Indonesia and other bank are classified as
bank lain diklasifikasikan sebagai biaya amortized cost.
perolehan diamortisasi.
h. Efek-efek h. Marketable Securities
Efek-efek yang dimiliki terdiri dari obligasi Marketable securities consist of government
pemerintah, obligasi korporasi, reksadana, bonds, corporate bonds, mutual funds,
Negotiable Certificate Deposit (NCD), Sekuritas Negotiable Certificate Deposit (NCD), Bank
Rupiah Bank Indonesia (“SRBI”) dan Sekuritas Indonesia Rupiah Securities (“SRBI”) and Bank
Valuta Asing Bank Indonesia (“SVBI”). Indonesia Foreign Currency Securities
(“SVBI”).
Efek-efek pada awalnya disajikan sebesar nilai Marketable securities initially are presented at
wajarnya. Setelah pengakuan awal, efek-efek fair value. After initial recognition, securities are
dicatat sesuai dengan kategorinya yaitu biaya recorded according to their categories, namely
perolehan diamortisasi, nilai wajar melalui amortized cost, fair value through other
penghasilan komprehensif lain atau nilai wajar comprehensive income or fair value through
melalui laba rugi. profit or loss.
29
Page 464
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
h. Efek-efek (lanjutan) h. Marketable Securities (continued)
Penilaian efek-efek didasarkan atas The measurement of marketable securities is
klasifikasinya sebagai berikut: based on the classification as follows:
Efek-efek yang diklasifikasikan sebagai biaya Held-to-maturity marketable securities are
perolehan diamortisasi dicatat pada biaya recorded at amortized cost using the effective
perolehan diamortisasi menggunakan suku interest rate
bunga efektif
Efek-efek yang diperdagangkan dinyatakan Trading marketable securities are recorded at
pada nilai wajar. Keuntungan dan kerugian fair value. Gains and losses arising from
yang timbul dari perubahan nilai wajar efek- changes in fair value of marketable securities
efek diakui dalam laporan laba rugi dan are recognized in the statement of profit or
penghasilan komprehensif lain. loss and other comprehensive income.
Efek-efek yang diklasifikasikan sebagai nilai Marketable securities classified as fair value
wajar melalui penghasilan komprehensif lain through other comprehensive income are
dinyatakan pada nilai wajar. Pendapatan recorded at fair value. Interest income is
bunga diakui dalam laporan laba rugi dan recognized in the statement of profit or loss
penghasilan komprehensif lain menggunakan and other comprehensive income using the
metode suku bunga efektif. Perubahan nilai effective interest method. Fair value changes
wajar diakui secara langsung dalam ekuitas are recognized directly in equity until the
sampai dengan efek-efek tersebut dijual atau marketable securities are sold or impaired,
mengalami penurunan nilai, dimana whereby the cumulative gains and losses
keuntungan dan kerugian kumulatif yang previously recognized in equity are
sebelumnya diakui dalam ekuitas harus diakui recognized in the statement of profit or loss
pada laporan laba rugi dan penghasilan and other comprehensive income.
komprehensif lain.
i. Efek-efek yang dibeli dengan janji dijual i. Securities purchased under resale
kembali dan efek-efek yang dijual dengan agreements and securities sold under
janji dibeli kembali repurchase agreements
Efek yang dibeli dengan janji dijual kembali Securities purchased under resale agreements
disajikan sebagai aset dalam laporan posisi are presented as asset in the statement of
keuangan sebesar jumlah penjualan kembali financial position, at the resale price net of
dikurangi dengan bunga yang belum unamortized interest and allowance for
diamortisasi dan cadangan kerugian penurunan impaiment losses. The difference between
nilai. Selisih antara harga beli dengan harga jual the purchased price and the resale price Is
kembali diperlakukan sebagai pendapatan treated as unearned interest income, and
bunga yang ditangguhkan, dan diakui sebagai recognized as income over the period starting
pendapatan selama periode sejak efek-efek from the securities are purchased until they are
dibeli hingga dijual menggunakan metode suku sold using effective interest rate method.
bunga efektif.
Efek yang dibeli dengan janji dijual kembali Securities purchased under resale agreements
diklasifikasikan sebagai biaya perolehan are classified under amortized cost.
diamortisasi.
30
Page 465
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
i. Efek-efek yang dibeli dengan janji dijual i. Securities purchased under resale
kembali dan efek-efek yang dijual dengan agreements and securities sold under
janji dibeli kembali (lanjutan) repurchase agreements (continued)
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under repurchase
disajikan sebagai liabilitas dalam laporan posisi agreements are presented as liabilities in the
keuangan sebesar harga pembelian kembali statement of financial position at the agreed
yang disepakati dikurangi dengan bunga dibayar repurchase price net of the unamortized
dimuka yang belum diamortisasi. Selisih antara prepaid interest. The difference between the
harga jual dan harga beli kembali yang selling price and the agreed repurchase price
disepakati diperlakukan sebagai beban bunga is treated as prepaid interest and recognized
dibayar dimuka dan diakui sebagai beban bunga as interest expense over the period,
selama jangka waktu sejak efek-efek tersebut commencing from the selling date to the
dijual hingga dibeli kembali dengan repurchase date using effective interest rate
menggunakan metode suku bunga efektif. method.
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under repurchase
diklasifikasikan sebagai liabilitas keuangan yang agreements are classified as financial
diukur dengan biaya perolehan diamortisasi. liabilities at amortized cost.
j. Kredit yang Diberikan j. Loans
Kredit yang diberikan adalah penyediaan uang Loans represent funds provided or receivables
atau tagihan yang dapat disetarakan dengan that can be considered as equivalent thereof,
itu, berdasarkan persetujuan atau kesepakatan based on agreements with borrowers, where
pinjam-meminjam dengan peminjam, dimana borrowers required to repay their debts with
mewajibkan pihak peminjam untuk melunasi interest after specified periods.
utang berikut bunganya setelah jangka waktu
tertentu.
Kredit yang diberikan pada awalnya diukur Loans are initially measured at fair value plus
pada nilai wajar ditambah dengan biaya transaction costs that are directly attributable
transaksi yang dapat diatribusikan secara and additional costs to obtain the financial
langsung dan biaya tambahan untuk assets. After initial recognition, loans are
memperoleh aset keuangan tersebut. Setelah measured at amortized cost using the effective
pengakuan awal, kredit yang diberikan diukur interest rate method less allowance for
pada biaya perolehan diamortisasi impairment losses.
menggunakan metode suku bunga efektif
dikurangi dengan cadangan kerugian
penurunan nilai.
Kredit yang diberikan diklasifikasikan sebagai Loans are classified as amortized cost.
biaya perolehan diamortisasi.
Jika terdapat pelunasan dipercepat atau If there is early repayment before loan maturity
pelunasan sebelum masa jatuh tempo kredit, date, the loan account along with an allowance
maka akun kredit yang diberikan bersama for impairment losses, if any, will be excluded
dengan akun cadangan kerugian penurunan from the statement of financial position.
nilai, jika ada, akan dikeluarkan dari laporan
posisi keuangan.
31
Page 466
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
j. Kredit yang Diberikan (lanjutan) j. Loans (continued)
Restrukturisasi kredit meliputi modifikasi Loan restructuring may involve a modification of
persyaratan kredit, konversi kredit menjadi the terms of the loans, conversion of loans into
saham atau instrumen keuangan lainnya equity or other financial instruments and/or a
dan/atau kombinasi dari keduanya. Kredit yang combination of both. Restructured loans
diberikan direstrukturisasi, ketika adanya granted, when there is an indication of decline
indikasi penurunan kemampuan membayar dan in repayment ability and business conditions
kondisi usaha tetapi masih memiliki prospek but still have a realistic prospect of repayment
yang realistis mengenai pengembalian di masa in the future through business performance.
datang melalui hasil usaha.
Kredit yang direstrukturisasi disajikan sebesar Restructured loans are stated at the lower of
nilai yang lebih rendah antara nilai tercatat carrying value at the date of restructuring or
kredit pada tanggal restrukturisasi atau nilai the cash value of future cash receipts after
tunai penerimaan kas masa depan setelah restructuring. Losses resulting from
restrukturisasi. Kerugian akibat selisih antara the difference between the carrying value at
nilai tercatat kredit pada tanggal restrukturisasi the date of the restructuring and cash value of
dengan nilai tunai penerimaan kas masa depan future cash receipts after restructuring is
setelah restrukturisasi diakui sebagai laba/rugi. recognized as profit/loss. After restructuring, all
Setelah restrukturisasi, semua penerimaan kas future cash receipts which specified by new
masa depan yang ditetapkan dalam terms are recorded as principal repayment and
persyaratan baru dicatat sebagai pengembalian interest income in accordance with
pokok kredit yang diberikan dan pendapatan restructuring terms.
bunga sesuai dengan syarat-syarat
restrukturisasi.
Batasan suatu aset dinyatakan tidak dapat Limit of unrecoverable asset is as follows:
ditagih adalah sebagai berikut:
1. Fasilitas kredit telah mengalami 1. Loan facility has been impaired;
penurunan nilai;
2. Telah dilakukan berbagai upaya 2. Efforts on remedial and recovery has been
penagihan dan pemulihan, namun tidak done, but no result;
berhasil; dan
3. Usaha debitur sudah tidak mempunyai 3. The debtor business no longer has
prospek atau kinerja debitur buruk atau prospects or performance of the debtor is
tidak ada kemampuan membayar dan poor or there is no ability to pay and all
semua jaminan telah direalisasi atau collateral has been realized or has been
sudah diambil alih oleh Bank. taken over by the Bank.
Pengambilalihan agunan akan diakui sebagai Foreclosed collateral will be recognized as
penyelesaian atau pelunasan kredit settlement or repayment of loans based on
berdasarkan kesepakatan debitur dan Bank. the agreement between debtor and Bank.
32
Page 467
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
k. Cadangan Kerugian Penurunan Nilai Aset k. Allowance for Impairment Losses on
Keuangan (lanjutan) Financial Assets (continued)
Bank mengakui cadangan kerugian kredit The Bank recognizes allowance for expected
ekspektasian pada instrumen keuangan yang credit losses on financial instruments that are
tidak diukur pada nilai wajar melalui laba rugi. not measured at fair value through profit or loss.
Bank mengukur cadangan kerugian sejumlah The Bank measures the allowance for lifetime
kerugian kredit ekspektasian seumur hidup, expected credit loss, except for the following,
kecuali untuk hal berikut, diukur sejumlah measured at the 12-months expected credit
kerugian kredit ekspektasian 12 bulan: loss:
a. Instrumen utang yang memiliki risiko kredit a. Debt instruments that have a low credit risk
rendah pada tanggal pelaporan; dan at the reporting date; and
b. Instrumen keuangan lainnya yang risiko b. Other financial instruments whose credit
kreditnya tidak meningkat secara signifikan risk has not increased significantly since
sejak pengakuan awal. initial recognition.
Bank menganggap instrumen utang memiliki Bank considers debt instruments to have low
risiko kredit yang rendah ketika peringkat risiko credit risk when their credit risk rating is
kreditnya setara dengan definisi investment equivalent to the globally understood definition
grade yang dipahami secara global. of investment grade.
Kerugian kredit ekspektasian 12 bulan adalah 12-months expected credit loss is the part of
bagian dari kerugian kredit ekspektasian lifetime expected credit loss that represents the
sepanjang umurnya yang merepresentasikan expected credit loss arising from a financial
kerugian kredit ekspektasian yang timbul dari instrument default that may occur within 12-
peristiwa gagal bayar instrumen keuangan yang months after the reporting date.
mungkin terjadi dalam 12 bulan setelah tanggal
pelaporan.
Kerugian yang terjadi diakui pada laporan laba Losses are recognized in the statement of profit
rugi dan penghasilan komprehensif lain dan or loss and other comprehensive income and
dicatat pada akun cadangan kerugian recorded in an allowance for impairment losses
penurunan nilai sebagai pengurang terhadap as a deduction against financial assets
aset keuangan yang dicatat pada biaya recorded at amortized cost. If in the subsequent
perolehan diamortisasi. Jika pada periode period, the amount of the impairment loss
berikutnya, jumlah kerugian penurunan nilai decreases and the deduction can be attributed
berkurang dan pengurangan tersebut dapat objectively to events occurring after the
dikaitkan secara objektif pada peristiwa yang impairment has been recognized (such as an
terjadi setelah penurunan nilai diakui (seperti increase in the credit rating of the debtor or
meningkatnya peringkat kredit debitur atau issuer), the previously recognized impairment
penerbit), maka kerugian penurunan nilai yang loss should be recovered, by adjusting the
sebelumnya diakui harus dipulihkan, dengan allowance account. The recoverable amount of
menyesuaikan akun cadangan. Jumlah financial assets is recognized in the statement
pemulihan aset keuangan diakui pada laporan of profit or loss and other comprehensive
laba rugi dan penghasilan komprehensif lain income in the current period.
pada periode berjalan.
Kerugian kredit ekspektasian untuk instrumen The expected credit loss for debt instruments
utang yang diukur pada nilai wajar tidak measured at fair value does not reduce the
mengurangi nilai tercatat di dalam aset carrying value of the financial asset in the
keuangan di laporan posisi keuangan, yaitu nilai statement of financial position, which is fair
wajar. Kerugian kredit ekspektasian diakui value. Expected credit losses are recognized as
sebagai penambah dari penghasilan an addition to other comprehensive income in
komprehensif lain di dalam laporan posisi the statement of financial position.
keuangan.
33
Page 468
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
k. Cadangan Kerugian Penurunan Nilai Aset k. Allowance for Impairment Losses on
Keuangan (lanjutan) Financial Assets (continued)
Penerimaan kembali atas aset keuangan yang Recovery of written-off financial assets is
telah dihapusbukukan pada tahun berjalan credited in the current year by adjusting the
dikreditkan dengan menyesuaikan akun allowance for impairment losses account.
cadangan kerugian penurunan nilai. Recovery of financial assets written off in
Penerimaan kembali atas aset keuangan yang previous years are recorded as other operating
telah dihapusbukukan pada tahun-tahun income.
sebelumnya dicatat sebagai pendapatan
operasional lainnya.
Pengukuran kerugian kredit ekspektasian Measurement of expected credit losses
Kerugian kredit ekspektasian adalah estimasi Expected credit losses are the weighted
probabilitas tertimbang dari kerugian kredit probability estimate of credit losses measured
yang diukur sebagai berikut: as follows:
Aset keuangan yang tidak memburuk pada Financial assets that have not deteriorated at
tanggal pelaporan, kerugian kredit the reporting date, expected credit losses are
ekspektasian diukur sebesar selisih antara measured at the difference between the
nilai kini dari seluruh kekurangan kas (yaitu present value of all cash shortages (ie the
selisih antara arus kas yang terutang kepada difference between cash flows owed to the
Bank sesuai dengan kontrak dan arus kas Bank in accordance with the contract and cash
yang diperkirakan akan diterima oleh Bank); flows that are expected to be received by the
Bank);
Aset keuangan yang memburuk pada tanggal Financial assets that have deteriorated at the
pelaporan, kerugian kredit ekspektasian diukur reporting date, expected credit losses are
sebesar selisih antara jumlah tercatat bruto measured at the difference between the gross
dan nilai kini arus kas masa depan yang carrying amount and the present value of
diestimasi; estimated future cash flows;
Komitmen pinjaman yang belum ditarik, Undrawn loan commitments, expected credit
kerugian kredit ekspektasian diukur sebesar losses are measured as the difference
selisih antara nilai kini jumlah arus kas jika between the present value of total cash flows
komitmen ditarik dan arus kas yang if the commitments are withdrawn and the
diperkirakan akan diterima oleh Bank. cash flows expected to be received by the
Bank.
Aset keuangan yang direstrukturisasi Financial assets restructured
Jika ketentuan aset keuangan dinegosiasikan If the terms of financial assets are renegotiated
ulang atau dimodifikasi atau aset keuangan or modified or existing financial assets are
yang ada diganti dengan yang baru karena replaced with new ones because of the
kesulitan keuangan peminjam, maka dilakukan borrowe’'s financial difficulties, an assessment
penilaian apakah aset keuangan yang ada is made of whether the existing financial assets
harus dihentikan pengakuannya dan kerugian should be derecognized and the expected
kredit ekspektasian diukur sebagai berikut: credit losses are measured as follows:
Jika restrukturisasi tidak mengakibatkan If the restructuring does not result in
penghentian pengakuan aset yang ada, maka derecognition of the existing asset, the
arus kas yang diperkirakan yang timbul dari estimated cash flows arising from the modified
aset keuangan yang dimodifikasi dimasukkan financial asset are included in the calculation
dalam perhitungan kekurangan kas dari aset of the cash deficiency of the existing asset.
yang ada.
34
Page 469
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
k. Cadangan Kerugian Penurunan Nilai Aset k. Allowance for Impairment Losses on
Keuangan (lanjutan) Financial Assets (continued)
Aset keuangan yang direstrukturisasi (lanjutan) Financial assets restructured (continued)
Jika restrukturisasi akan menghasilkan If the restructuring will result in derecognition
penghentian pengakuan aset yang ada, maka of an existing asset, the fair value of the new
nilai wajar aset baru diperlakukan sebagai arus asset is treated as the final cash flow of the
kas akhir dari aset keuangan yang ada pada existing financial asset on derecognition. This
saat penghentian pengakuannya. Jumlah ini amount is included in the calculation of the
dimasukkan dalam perhitungan kekurangan cash shortfall of the existing financial asset
kas dari aset keuangan yang ada yang which is discounted from the derecognition
didiskontokan dari tanggal penghentian date to the reporting date using the original
pengakuan ke tanggal pelaporan effective interest rate of the existing financial
menggunakan suku bunga efektif awal dari asset.
aset keuangan yang ada.
Aset keuangan yang memburuk Deteriorating financial assets
Pada setiap tanggal pelaporan, Bank menilai At each reporting date, the Bank assesses
apakah aset keuangan yang dicatat pada biaya whether financial assets recorded at amortized
perolehan diamortisasi dan aset keuangan cost and debt financial assets recorded at fair
instrumen utang yang dicatat pada nilai wajar value through other comprehensive income are
melalui penghasilan komprehensif lain impaired (deteriorated). A financial asset
mengalami penurunan nilai kredit (memburuk). worsens when one or more events that have an
Aset keuangan memburuk ketika satu atau adverse effect on the estimated future cash
lebih peristiwa yang memiliki dampak flows of the financial asset have occurred.
merugikan atas estimasi arus kas masa depan
dari aset keuangan telah terjadi.
Bukti bahwa aset keuangan mengalami Evidence that a financial asset is impaired
penurunan nilai kredit (memburuk) termasuk (deteriorating) includes observable data
data yang dapat diobservasi mengenai regarding the following events:
peristiwa berikut ini:
Kesulitan keuangan signifikan yang dialami Significant financial difficulties experienced
penerbit atau pihak peminjam; by the issuer or borrower;
Pelanggaran kontrak, seperti peristiwa gagal Breaches of contract, such as events of
bayar atau peristiwa tunggakan; default or arrears;
Pihak pemberi pinjaman, untuk alasan The lender, for economic or contractual
ekonomik atau kontraktual sehubungan reasons in connection with the borrowe’'s
dengan kesulitan keuangan yang dialami pihak financial difficulties, has made concessions
peminjam, telah memberikan konsesi pada to the borrower that would not have been
pihak peminjam yang tidak mungkin diberikan possible if the borrower had not experienced
jika pihak peminjam tidak mengalami kesulitan such difficulties;
tersebut;
Terjadi kemungkinan bahwa pihak peminjam There is a possibility that the borrower will
akan dinyatakan pailit atau melakukan enter bankruptcy or other financial
reorganisasi keuangan lainnya; reorganization;
Hilangnya pasar aktif dari aset keuangan The disappearance of an active market for a
akibat kesulitan keuangan; financial asset because of financial
difficulties;
35
Page 470
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
k. Cadangan Kerugian Penurunan Nilai Aset k. Allowance for Impairment Losses on
Keuangan (lanjutan) Financial Assets (continued)
Aset keuangan yang memburuk (lanjutan) Deteriorating financial assets (continued)
Bukti bahwa aset keuangan mengalami Evidence that a financial asset is impaired
penurunan nilai kredit (memburuk) termasuk (deteriorating) includes observable data
data yang dapat diobservasi mengenai regarding the following events: (continued)
peristiwa berikut ini: (lanjutan)
Pembelian atau penerbitan aset keuangan Purchasing or issuing financial assets at a
dengan diskon sangat besar yang deep discount that reflects credit losses
mencerminkan kerugian kredit yang terjadi; incurred; or
atau
Sulit untuk mengidentifikasi peristiwa diskrit It is difficult to identify a single discrete event,
tunggal, namun demikian, dampak kombinasi however, the combined effect of several
dari beberapa peristiwa dapat menyebabkan events can cause a financial asset to be
aset keuangan mengalami penurunan nilai impaired on credit.
kredit.
Aset keuangan yang dibeli atau yang berasal Financial assets purchased or originated
dari aset keuangan memburuk (purchased or credit-impaired financial assets - (POCI)
originated credit-impaired financial assets -
POCI)
Aset keuangan dikategorikan sebagai POCI A financial asset is categorized as POCI if there
apabila terdapat bukti objektif penurunan nilai is objective evidence of impairment at initial
pada saat pengakuan awal. Pada saat recognition. At initial recognition, no allowance
pengakuan awal, tidak ada penyisihan kerugian for impairment losses is recognized because
kredit yang diakui karena harga pembelian atau the purchase price or value includes the
nilainya telah termasuk estimasi kerugian kredit estimated lifetime credit losses. Furthermore,
sepanjang umurnya. Selanjutnya, perubahan changes in impairment losses over their
kerugian kredit sepanjang umurnya, apakah lifetime, whether positive or negative, are
positif atau negatif, diakui dalam laporan laba recognized in the statement of profit or loss as
rugi sebagai bagian dari cadangan kerugian part of the allowance for impairment losses.
penurunan nilai.
Berdasarkan proses di atas, Bank melakukan Based on the above process, the Bank divides
pembagian atas aset keuangan atas stage 1, financial assets into stage 1, stage 2, stage 3
stage 2, stage 3 dan POCI, sebagai berikut: and POCI, as follows:
Stage 1: mencakup instrumen keuangan yang Stage 1: includes financial instruments that
tidak memiliki peningkatan risiko kredit secara do not have a significant increase in credit
signifikan sejak pengakuan awal atau memiliki risk since initial recognition or have low credit
risiko kredit rendah pada tanggal pelaporan. risk at the reporting date. For these financial
Untuk instrumen-instrumen keuangan ini, akan instruments, a 12-months ECL calculation
berlaku perhitungan ECL 12 bulan. Aset will apply. Financial assets in stage 1 include
keuangan di dalam stage 1 termasuk fasilitas facilities where credit risk has improved and
dimana risiko kredit telah membaik dan aset financial assets that can be reclassified from
keuangan dapat direklasifikasi dari stage 2. stage 2.
36
Page 471
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
k. Cadangan Kerugian Penurunan Nilai Aset k. Allowance for Impairment Losses on
Keuangan (lanjutan) Financial Assets (continued)
Berdasarkan proses di atas, Bank melakukan Based on the above process, the Bank divides
pembagian atas aset keuangan atas stage 1, financial assets into stage 1, stage 2, stage 3
stage 2, stage 3 dan POCI, sebagai berikut: and POCI, as follows: (continued)
(lanjutan)
Stage 2: mencakup instrumen keuangan yang Stage 2: includes financial instruments that
mengalami peningkatan risiko kredit sejak experience an increase in credit risk since
pengakuan awal (kecuali Bank merasa risiko initial recognition (unless the Bank feels
kredit tergolong rendah pada tanggal credit risk is low at the reporting date) but has
pelaporan) namun belum terbukti adanya bukti not been proven to have any objective
penurunan nilai secara objektif. Untuk evidence of impairment. For these
instrumen-instrumen ini, akan berlaku instruments, lifetime ECL calculations will
perhitungan ECL seumur hidup. ECL seumur apply. Lifetime ECL is the expected credit
hidup adalah kerugian kredit ekspektasian loss expected from all default events that
yang diharapkan dari semua kejadian gagal may occur during the estimated life of the
bayar yang mungkin terjadi selama perkiraan financial instrument. Stage 2 also includes
umur dari instrumen keuangan tersebut. Stage facilities where credit risk has improved and
2 juga mencakup fasilitas dimana risiko kredit financial assets have been reclassified from
telah membaik dan aset keuangan telah stage 3.
direklasifikasi dari stage 3.
Stage 3: mencakup instrumen keuangan yang Stage 3: includes financial instruments that
telah terbukti mengalami penurunan nilai have objective evidence of impairment at the
secara objektif pada tanggal pelaporan. reporting date. This group usually consists of
Kelompok ini biasanya terdiri atas debitur yang debtors who have defaulted on their
mengalami gagal bayar. Bank mencatat ECL payments. The Bank records lifetime ECL for
seumur hidup untuk stage 3. stage 3.
POCI: aset POCI adalah aset keuangan yang POCI: POCI assets are financial assets that
mengalami penurunan nilai berdasarkan are impaired based on a credit risk
penilaian risiko kredit pada saat pengakuan assessment on initial recognition. Such
awal. Aset tersebut dicatat pada nilai wajar assets are recorded at fair value on initial
pada saat pengakuan awal, dan pendapatan recognition, and interest income is
bunga akan diakui selanjutnya berdasarkan recognized subsequently using the adjusted
metode suku bunga efektif yang disesuaikan. effective interest rate method. ECL is only
ECL hanya dicatat atau dilepaskan jika ada recorded or released if there are further
perubahan selanjutnya pada kerugian kredit changes to expected credit losses.
ekspektasian.
Penurunan nilai individual Individual impairment
Metode perhitungan penurunan nilai secara The method of calculating individual
individual akan mempertimbangkan beberapa impairment will consider several possible
skenario kemungkinan pengembalian. return scenarios. The scenario is created using
Pembuatan skenario dilakukan dengan the discounted cash flow (DCF) method and
menggunakan metode discounted cash flow considers the conditions of the industry and the
(DCF) dan mempertimbangkan kondisi industri related companies. The ECL generated by
dan perusahaan terkait. ECL yang dihasilkan each scenario will be averaged weighted
oleh masing-masing skenario akan dirata- against the weighted scenario that has been
ratakan secara tertimbang terhadap bobot set.
skenario yang telah diatur.
37
Page 472
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
k. Cadangan Kerugian Penurunan Nilai Aset k. Allowance for Impairment Losses on
Keuangan (lanjutan) Financial Assets (continued)
Penurunan nilai kolektif Collective impairment
Evaluasi penurunan nilai secara kolektif The evaluation of collective impairment is
didasarkan pada konsep probability of default based on the concepts of probability of default
(PD), loss given default (LGD), dan exposure at (PD), loss given default (LGD), and exposure
default (EAD) yang mempertimbangkan at default (EAD) which consider past, current
informasi masa lalu, terkini dan masa and future information.
mendatang.
Bank menggunakan model (i) observed default Bank uses the (i) observed default rate and
rate dan (ii) Vasicek maupun pendekatan (ii) Vasicek as well as other approaches in
lainnya dalam menentukan nilai PD dari setiap determining the PD value of each debtor.
debitur.
Bank menggunakan metode (i) historical, Bank uses the method (i) historical,
(ii) movement outstanding dan (iii) recovery rate (ii) movement outstanding and (iii) recovery
dalam menentukan nilai LGD dari setiap debitur. rate in determining the LGD value of each
LGD menggambarkan persentase nominal debtor. LGD describes the nominal percentage
fasilitas yang tidak akan dapat dipulihkan oleh of the facility that the Bank will not be able to
Bank terhadap debitur default. LGD biasa recover from the default debtor. The usual LGD
dihitung dengan 1-recovery rate. Recovery rate is calculated with a 1-recovery rate. The
dihitung dengan mempertimbangkan time value recovery rate is calculated by considering the
of money dari pengembalian kewajiban yang time value of money from the repayment of
telah default. Tingkat suku bunga yang default obligations. The interest rate used to
digunakan untuk menghitung time value of calculate the time value of money from
money dari recovery adalah suku bunga efektif recovery is the initial effective interest rate.
awal.
EAD merupakan estimasi nilai buku pada saat EAD is an estimate of the book value at the
terjadi gagal bayar, dengan mempertimbangkan time of default, considering the cash flows of
arus kas instrumen keuangan terkait, serta the related financial instrument, as well as the
kemungkinan penarikan tambahan dari limit possibility of additional drawdowns from the
kredit sampai dengan tanggal gagal bayar. EAD credit limit up to the date of default. EAD also
juga mempertimbangkan jadwal pembayaran considers payment and amortization
dan amortisasi serta perubahan dalam schedules as well as changes in the use of
penggunaan saldo yang belum ditarik outstanding balances prior to defaults. EAD
menjelang terjadinya kegagalan bayar. modeling will be carried out based on the
Pemodelan EAD akan dilakukan berdasarkan characteristics of the related financial
karakteristik dari instrumen keuangan terkait, instruments, which are divided into several
yang dibagi ke dalam beberapa kategori: categories: (i) installment loans, (ii) revolving
(i) kredit angsuran, (ii) kredit revolving, loans, (iii) treasury.
(iii) treasury.
Pengukuran ECL berdasarkan PSAK No. 109 ECL Measurement based on PSAK No. 109
mewajibkan Bank untuk membuat model ECL requires Banks to create ECL models in
sesuai dengan skenario forward-looking yang accordance with existing forward-looking
ada, dengan mempertimbangkan kemungkinan scenarios, with consideration of good and bad
ekonomi baik dan buruk. Oleh karena itu, nilai economic possibilities. Therefore, the ECL
ECL yang dihasilkan Bank harus berdasarkan value generated by the Bank must be based on
hasil probabilitas dari tiga skenario (normal, baik the probability results of three scenarios
dan buruk). PD akan dihitung menurut tiga (normal, good and bad). PD will be calculated
skenario dengan nilai makro-ekonomi sesuai according to three scenarios with macro-
dengan skenario-skenario tersebut. Bobot economic values according to these scenarios.
masing-masing skenario dapat disesuaikan The weight of each scenarios can be adjusted
seiring dengan perubahan kondisi ekonomi dan according to changes in economic conditions
diskresi Bank. and the Bank's discretion.
38
Page 473
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
k. Cadangan Kerugian Penurunan Nilai Aset k. Allowance for Impairment Losses on
Keuangan (lanjutan) Financial Assets (continued)
Penyajian cadangan kerugian kredit Presentation of allowance for expected credit
ekspektasian dalam laporan posisi keuangan loss in the statement of financial position
Cadangan kerugian kredit ekspektasian Allowance for expected credit losses is
disajikan dalam laporan posisi keuangan presented in the statement of financial position
sebagai berikut: as follows:
aset keuangan yang diukur pada biaya financial assets measured at amortized cost,
perolehan diamortisasi, cadangan kerugian the allowance for expected credit losses is
kredit ekspektasian disajikan sebagai presented as a deduction from the gross
pengurang dari jumlah tercatat bruto aset; carrying amount of the assets;
komitmen pinjaman dan kontrak jaminan loan commitments and financial guarantee
keuangan, umumnya cadangan kerugian contracts, generally an allowance for
kredit ekspektasian disajikan sebagai provisi; expected credit losses is presented as a
provision;
instrumen utang yang diukur pada nilai wajar debt instruments measured at fair value
melalui penghasilan komprehensif lain, through other comprehensive income,
cadangan kerugian kredit ekspektasian diakui allowance for expected credit losses is
dalam penghasilan komprehensif lain. recognized in other comprehensive income.
l. Tagihan dan Liabilitas Akseptasi l. Acceptance Receivable and Payable
Tagihan dan liabilitas akseptasi merupakan Acceptance receivables and liabilities are letter
transaksi letter of credit (L/C) yang diaksep oleh of credit (L/C) transactions that are accepted by
bank pengaksep (accepting bank). the accepting bank.
Tagihan dan liabilitas akseptasi dinyatakan Acceptance receivable and payable are stated
sebesar biaya perolehan diamortisasi. Tagihan at amortized cost. Acceptance receivables are
akseptasi disajikan setelah dikurangi cadangan presented net of allowance for impairment
kerugian penurunan nilai. losses.
Tagihan akseptasi diklasifikasikan sebagai Acceptance receivables are classified as
biaya perolehan diamortisasi. Liabilitas amortized cost. Acceptance liabilities are
akseptasi diklasifikasikan sebagai liabilitas classified as financial liabilities at amortized
keuangan yang diukur dengan biaya perolehan cost.
diamortisasi.
m. Tagihan Transaksi Perdagangan m. Receivables from Trade Transactions
Tagihan transaksi perdagangan adalah tagihan Receivables from trade transactions represents
sebagai akibat dari perjanjian pemberian resulting from contracts for trade-related
fasilitas perdagangan kepada debitur yang facilities given to customers, which will be
akan ditagih pada saat jatuh tempo. collected on maturity.
Tagihan transaksi perdagangan diklasifikasikan Receivables from trade transactions classified
sebagai aset keuangan yang diukur dengan as financial assets measured at amortized cost.
biaya perolehan diamortisasi. Tagihan Receivables from trade transactions recorded
transaksi perdagangan dicatat pada nilai at carrying value deducted by allowance for
tercatat setelah dikurangi cadangan kerugian impairment losses.
penurunan nilai.
39
Page 474
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
n. Instrumen Derivatif n. Derivative Instruments
Seluruh instrumen derivatif dicatat dalam All derivative instruments are recognized in the
laporan posisi keuangan berdasarkan nilai statement of financial position at fair value. The
wajarnya. Nilai wajar tersebut ditentukan fair value is based on market rate, Reuters
berdasarkan harga pasar, kurs Reuters pada exchange rate at statement of financial position
tanggal pelaporan laporan posisi keuangan, date, discounted cash flows, price valuation or
diskonto arus kas, model penentu harga atau broker quoted price on other instruments with
harga yang diberikan oleh broker (quoted price) similar characteristics or price model.
atas instrumen lain yang memiliki karakteristik
atau model penentuan harga serupa.
Keuntungan atau kerugian dari kontrak derivatif Gain or loss on a derivative contract not
yang tidak ditujukan untuk lindung nilai secara designated as a hedging instrument (or
akuntansi (atau tidak memenuhi kriteria untuk derivative contract that does not qualify as a
dapat diklasifikasikan sebagai lindung nilai) hedging instrument) is recognized in the current
diakui pada laporan laba rugi dan penghasilan year statement of profit or loss and other
komprehensif lain tahun berjalan. comprehensive income.
o. Penurunan Nilai Aset Non Keuangan o. Impairment of Non-Financial Assets
Pada tanggal pelaporan, Bank menelaah nilai At reporting date, the Bank reviews the carrying
tercatat aset non-keuangan untuk menentukan amount of non-financial assets to determine
apakah terdapat indikasi bahwa aset tersebut whether there is any indication that those
telah mengalami penurunan nilai. Jika terdapat assets have suffered an impairment loss. If any
indikasi tersebut, nilai yang dapat diperoleh such indication exists, the recoverable amount
kembali dari aset diestimasi untuk menentukan of the asset is estimated in order to determine
tingkat kerugian penurunan nilai (jika ada). Bila the extent of the impairment loss (if any). Where
tidak memungkinkan untuk mengestimasi nilai it is not possible to estimate the recoverable
yang dapat diperoleh kembali atas suatu aset amount of an individual asset, the Bank
individu, Bank mengestimasi nilai yang dapat estimates the recoverable amount of the cash
diperoleh kembali dari unit penghasil kas atas generating unit to which the asset belongs.
aset.
Perkiraan jumlah yang dapat diperoleh kembali Estimated recoverable amount is the higher of
adalah nilai tertinggi antara harga jual neto atau net selling price or value in use. If
nilai pakai. Jika jumlah yang dapat diperoleh the recoverable amount of a non-financial asset
kembali dari aset non-keuangan (unit penghasil (cash generating unit) is less than its carrying
kas) kurang dari nilai tercatatnya, nilai tercatat amount, the carrying amount of the asset (cash
aset (unit penghasil kas) dikurangi menjadi generating unit) is reduced to its recoverable
sebesar nilai yang dapat diperoleh kembali dan amount and an impairment loss is recognized
rugi penurunan nilai diakui langsung ke laba immediately in profit or loss.
rugi.
p. Agunan yang diambil alih p. Foreclosed Collateral
Agunan yang diambil alih (AYDA) merupakan Foreclosed collateral (AYDA) is collateral for
agunan kredit yang diberikan yang telah diambil loans that have been taken over as part of the
alih sebagai bagian dari penyelesaian kredit settlement of loans and are presented under
yang diberikan dan disajikan pada “Aset lain- “Other assets”.
lain”.
40
Page 475
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
p. Agunan yang diambil alih (lanjutan) p. Foreclosed Collateral (continued)
Agunan yang diambil alih sehubungan dengan Foreclosed collaterals acquired in settlement of
penyelesaian kredit diakui sebesar nilai neto loans are recognized at their net realizable
yang dapat direalisasi atau sebesar nilai values or stated at their carrying amount of
tercatat dari kredit, mana yang lebih rendah. loans, whichever is lower. Net realizable value
Nilai neto yang dapat direalisasi adalah nilai is the fair value of the collateral after deducting
wajar agunan setelah dikurangi estimasi biaya the estimated costs of disposal. The excess od
pelepasan. Kelebihan saldo kredit yang loan balances which has not been paid by
diberikan, yang belum dilunasi oleh peminjam debtors over the value of foreclosed collaterals
diatas nilai dari agunan yang diambil alih, is charged to provision for possible losses on
dibebankan sebagai cadangan kerugian loans in the current year. The difference
penurunan nilai pada tahun berjalan. Selisih between the value of the collateral and
antara nilai agunan yang diambil alih dengan the proceeds from sale thereof is recognized as
hasil penjualannya diakui sebagai keuntungan a gain or loss at the time of sale of the collateral.
atau kerugian pada saat penjualan agunan.
Manajemen mengevaluasi nilai agunan yang Management regularly evaluates the value of
diambil alih secara berkala. Nilai tercatat foreclosed collaterals. The carrying amount of
agunan yang diambil alih dikurangi bila terjadi foreclosed collaterals is written down if there is
penurunan nilai yang bersifat permanen. permanent decline in value.
q. Aset Tetap, Aset Hak Guna dan Liabilitas q. Fixed Assets, Right of Use Assets and Lease
Sewa Liabilities
Bank menggunakan model biaya sebagai The Bank uses the cost model for fixed assets
kebijakan akuntansi pengukuran aset tetapnya. measurement.
Aset tetap pemilikan langsung dinyatakan Directly acquired fixed assets are stated at cost,
berdasarkan biaya perolehan, dikurangi less accumulated depreciation and any
akumulasi penyusutan dan akumulasi rugi impairment value, if any.
penurunan nilai, jika ada.
Biaya perolehan awal aset tetap meliputi biaya The initial cost of fixed asset consists of its
perolehan, termasuk bea impor dan pajak purchased price, including import duties and
pembelian yang tidak boleh dikreditkan dan taxes and any directly attributable cost in
biaya-biaya yang dapat diatribusikan secara bringing the fixed assets to its working condition
langsung untuk membawa aset tetap ke lokasi and location for its intended use.
dan kondisi yang diinginkan sesuai dengan
tujuan penggunaan yang ditetapkan.
Penyusutan dihitung berdasarkan metode garis Depreciation is computed on a straight-line
lurus (straight-line method) selama masa method over the fixed assets useful lives as
manfaat aset tetap sebagai berikut: follows:
Masa manfaat/
Useful lives
Perangkat keras dan lunak 4 tahun/years Hardware and software
Perabotan dan peralatan kantor 4 tahun/years Office furniture and equipment
Leasehold improvement 2- 5 tahun/years Leasehold improvement
Kendaraan bermotor 4-8 tahun/years Vehicles
41
Page 476
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
q. Aset Tetap, Aset Hak Guna dan Liabilitas q. Fixed Assets, Right of Use Assets and Lease
Sewa (lanjutan) Liabilities (continued)
Nilai tercatat aset tetap ditelaah kembali dan Carrying value of fixed asset are evaluated and
dilakukan penurunan nilai apabila terdapat impaired if there is event or change of condition
peristiwa atau perubahan kondisi tertentu yang which indicate such carrying value cannot be
mengindikasikan nilai tercatat tersebut tidak fully recoverable.
dapat dipulihkan sepenuhnya.
Dalam setiap inspeksi yang signifikan, biaya When each major inspection is performed, its
inspeksi diakui dalam jumlah tercatat aset tetap cost is recognized in the carrying amount of
sebagai suatu penggantian apabila memenuhi the item of fixed assets as a replacement if
kriteria pengakuan. Biaya inspeksi signifikan the recognition criteria are satisfied. Such major
yang dikapitalisasi tersebut diamortisasi selama inspection is capitalized and amortized over
masa periode sampai dengan saat inspeksi the next major inspection activity.
signifikan berikutnya.
Aset tetap dihentikan pengakuannya pada saat Fixed assets are derecognized upon disposal
dilepaskan atau tidak ada manfaat ekonomis or when no future economic benefits are
masa depan yang diharapkan dari penggunaan expected from its use or disposal. When fixed
atau pelepasannya. Aset tetap yang dijual atau assets are sold or retired, the cost and related
dilepaskan, dikeluarkan dari kelompok aset accumulated depreciation and any impairment
tetap berikut akumulasi penyusutan serta loss are removed from the accounts. Any gains
akumulasi penurunan nilai yang terkait dengan or loss arising from derecognition of fixed
aset tetap tersebut. Laba atau rugi yang timbul assets (calculated as the difference between
dari penghentian pengakuan aset tetap the net disposal proceeds, if any, and
(ditentukan sebesar perbedaan antara jumlah the carrying amount of the item) is included in
neto hasil pelepasan, jika ada, dengan jumlah the statement of profit or loss and other
tercatat dari aset tetap tersebut) dan diakui comprehensive income in the year item is
dalam laporan laba rugi dan penghasilan derecognized.
komprehensif lain pada tahun terjadinya
penghentian pengakuan.
Pada setiap akhir tahun buku, Bank melakukan The residual values, useful lives and methods
penelaahan atas nilai residu, masa manfaat dan of depreciation of fixed asset are reviewed by
metode penyusutan dan disesuaikan secara Bank and adjusted prospectively, if appropriate,
prospektif. at the end of each year.
Sewa Leases
Bank menerapkan PSAK No. 116, “Sewa” untuk The Bank has implemented PSAK No. 116
seluruh sewa dengan mengakui aset hak guna “Leases” for all leases by recognizing rights of
dan liabilitas terkait, dengan 2 pengecualian use assets and related liabilities, with 2
yaitu aset pendasar bernilai rendah dan sewa exceptions, namely low-value underlying
jangka pendek. assets and short-term leases.
42
Page 477
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
q. Aset Tetap, Aset Hak Guna dan Liabilitas q. Fixed Assets, Right of Use Assets and Lease
Sewa (lanjutan) Liabilities (continued)
Sewa (lanjutan) Leases (continued)
Pada tanggal insepsi suatu kontrak, Bank At the inception date of a contract, the Bank
menilai apakah suatu kontrak merupakan, atau assesses whether a contract constitutes, or
mengandung, sewa. Suatu kontrak merupakan, contains, a lease. A contract is, or contains, a
atau mengandung, sewa jika kontrak tersebut lease if it gives the right to control the use of an
memberikan hak untuk mengendalikan asset for a specified period of time in exchange
penggunaan suatu aset selama suatu jangka for a reward. To assess whether a contract
waktu tertentu untuk dipertukarkan dengan provides the right to control an identifying asset,
imbalan. Untuk menilai apakah suatu kontrak the Bank assesses whether:
memberikan hak untuk mengendalikan suatu
aset identifikasian, Bank menilai apakah:
i. kontrak melibatkan penggunaan suatu aset i. the contract involves the use of an
identifikasian; identifiable asset;
ii. Bank memiliki hak untuk memperoleh ii. The Bank has the right to obtain
secara substansial seluruh manfaat substantially all economic benefits from the
ekonomi dari penggunaan aset selama use of assets during the period of use; and
periode penggunaan; dan
iii. Bank memiliki hak untuk mengendalikan iii. The Bank has the right to control the
aset identifikasian dalam bentuk: identification assets in the form of:
Bank memiliki hak untuk Bank has the right to operate the
mengoperasikan aset; dan assets; and
Bank mempunyai hak untuk menetapkan Bank has the right to determine the
tujuan untuk aset yang akan digunakan. purpose for which the assets will be
used.
Pada tanggal insepsi atau pada saat penilaian At the inception date or at the time of
kembali suatu kontrak yang mengandung suatu revaluation of a contract containing a lease
komponen sewa, Bank mengalokasikan component, the Bank allocates the
imbalan dalam kontrak ke masing-masing consideration in the contract to each
komponen sewa berdasarkan harga tersendiri component of the lease based on the relative
relatif dari komponen sewa. Pembayaran sewa separate prices of the lease component. Lease
yang termasuk dalam pengukuran liabilitas payments that are included in the measurement
sewa meliputi: of lease liabilities include:
i. pembayaran lunas dimuka; i. prepayments;
ii. pembayaran angsuran tetap; dan ii. fixed installment payments; and
iii. pembayaran angsuran sewa secara iii. variable lease installment payments based
variabel yang bergantung pada fluktuasi on fluctuations in lease payments
pembayaran sewa yang ditetapkan oleh determined by the counterpart.
counterpart.
Bank mengakui aset hak guna dan liabilitas Bank recognizes the rights of use assets and
sewa pada tanggal dimulainya sewa. Aset hak lease liabilities on the inception date of the
guna awalnya diukur pada biaya perolehan, lease. Rights of use assets are initially
yang terdiri dari jumlah pengukuran awal dari measured at cost, which consists of the initial
liabilitas sewa disesuaikan dengan measurement amount of the lease liabilities
pembayaran sewa yang dilakukan pada atau adjusted for lease payments made on or before
sebelum tanggal permulaan, ditambah dengan the inception date, plus the initial direct costs
biaya langsung awal yang dikeluarkan. incurred.
43
Page 478
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
q. Aset Tetap, Aset Hak Guna dan Liabilitas q. Fixed Assets, Right of Use Assets and Lease
Sewa (lanjutin) Liabilities (continued)
Sewa (lanjutan) Leases (continued)
Setelah tanggal permulaan, aset hak guna After the commencement date, rights of use
diukur pada biaya perolehan. Aset hak guna assets are measured using the cost basis.
diukur sebesar harga perolehan dikurangi Rights of use assets are measured at cost less
akumulasi depresiasi dan akumulasi penurunan accumulated depreciation and accumulated
nilai serta disesuaikan dengan pengukuran impairment losses and adjusted for
kembali liabilitas sewa. Liabilitas sewa diukur remeasurement of lease liabilities. Lease
pada biaya perolehan diamortisasi liabilities are measured at amortized cost using
menggunakan suku bunga efektif. the effective interest rate.
Sewa jangka pendek dengan durasi kurang dari Short-term leases with a period less than 12
12 bulan dan sewa aset bernilai rendah, serta months and leases with low-value assets, as
elemen-elemen sewa tersebut, sebagian atau well as elements of the lease, partially or
seluruhnya, tidak menerapkan prinsip-prinsip completely, do not apply the recognition
pengakuan yang ditentukan oleh PSAK No. 116 principles prescribed by PSAK No. 116 will be
akan diperlakukan sama dengan sewa operasi. treated the same as operating leases. Bank
Bank akan mengakui pembayaran sewa recognize the lease payments in a straight-line
tersebut dengan dasar garis lurus selama masa basis over the lease term in the statement of
sewa dalam laporan laba rugi dan penghasilan profit or loss and other comprehensive income
komprehensif lain dan disajikan sebagai beban and disclosed as general and administrative
umum dan administrasi. expenses.
r. Beban Dibayar Dimuka r. Prepaid Expenses
Beban dibayar dimuka diamortisasi selama Prepaid expenses is amortized with useful life
masa manfaat masing-masing biaya dengan of each expenses using straight-line method.
menggunakan metode garis lurus.
s. Aset Lain-lain s. Other Assets
Aset lain-lain terdiri dari aset yang nilainya tidak Other assets represent assets that cannot be
dapat digolongkan dalam pos-pos sebelumnya. classified under the specific accounts.
Aset lain-lain disajikan sebesar nilai tercatat, Other assets are stated at carrying amount,
yaitu biaya perolehan setelah dikurangi which is cost less decline in value and
penurunan nilai dan cadangan kerugian allowance for impairment losses.
penurunan nilai.
t. Liabilitas Segera t. Liabilities due immediately
Liabilitas segera adalah liabilitas Bank yang Liabilities due immediately is Bank’s obligation
harus segera dibayarkan kepada pihak lain to third parties based on contract that have to
berdasarkan kontrak atau perjanjian yang telah be settled immediately. Liabilities due
ditetapkan. Liabilitas segera disajikan sebesar immediately are stated at the amount payable
jumlah liabilitas Bank. by the Bank.
Liabilitas segera diklasifikasikan sebagai Liabilities due immediately are classified as
liabilitas keuangan yang diukur pada biaya financial liabilities at amortized cost.
perolehan diamortisasi.
44
Page 479
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
u. Simpanan Nasabah dan Bank Lain u. Deposits from Customers and Other Banks
Simpanan nasabah adalah dana yang Deposits from customers are the funds placed
dipercayakan oleh masyarakat (selain bank) by customers (excluding banks) to the Bank
kepada Bank berdasarkan perjanjian based on fund deposit agreements. Included in
penyimpanan dana. Termasuk dalam akun ini this account are current accounts, saving
adalah giro, tabungan, deposito berjangka, deposits, time deposits, certificates of deposits
sertifikat deposito dan bentuk lain yang dapat and other forms which are similar.
dipersamakan dengan itu.
Simpanan dari bank lain terdiri dari liabilitas Deposits from other banks represent Iiabilities
terhadap bank lain dalam bentuk giro, interbank to other bank, in the form of current accounts,
call money dan deposito berjangka. interbank call money and time deposits.
Simpanan dari nasabah dan bank lain Deposits from customers and other banks
diklasifikasikan sebagai liabilitas keuangan are classified as financial liabilities at amortized
yang diukur dengan biaya perolehan cost. Incremental costs directly attributable to
diamortisasi. Biaya tambahan yang dapat the acquisition of deposit from customers and
diatribusikan secara langsung dengan other banks are deducted from the amount of
perolehan simpanan nasabah dan bank lain deposits.
dikurangkan dari jumlah simpanan yang
diterima.
v. Pendapatan dan Beban Bunga v. Interest Income and Expenses
Pendapatan dan beban bunga diakui dalam Interest income and expenses are recognized
laba rugi menggunakan metode suku bunga in profit or loss using the effective interest
efektif. Suku bunga efektif adalah suku bunga method. The effective interest rate is the rate
yang secara tepat mendiskontokan estimasi that exactly discounts the estimated future cash
pembayaran dan penerimaan kas di masa payments and receipts through the expected
datang selama perkiraan umur dari aset life of the financial asset or liability (or, where
keuangan atau liabilitas keuangan (atau, jika appropriate, a shorter period) to the carrying
lebih tepat, digunakan periode yang lebih amount of the financial asset or liability. When
singkat) untuk memperoleh nilai tercatat dari calculating the effective interest rate, the Bank
aset keuangan atau liabilitas keuangan. Pada estimates future cash flows considering all
saat menghitung suku bunga efektif, Bank contractual terms of the financial instrument but
mengestimasi arus kas di masa datang dengan not future credit losses.
mempertimbangkan seluruh persyaratan
kontraktual dalam instrumen keuangan
tersebut, tetapi tidak mempertimbangkan
kerugian kredit di masa mendatang.
Perhitungan suku bunga efektif mencakup The calculation of the effective interest rate
biaya transaksi dan seluruh imbalan/provisi dan includes transaction costs and all fees and
bentuk lain yang dibayarkan atau diterima yang points paid or received that are an integral part
merupakan bagian tak terpisahkan dari suku of the effective interest rate.
bunga efektif.
45
Page 480
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
w. Provisi dan Komisi w. Fees and Commission
Pendapatan provisi dan komisi yang berkaitan Fees and commission directly related to lending
langsung dengan kegiatan perkreditan, atau activities, or signicant fees and commission
pendapatan provisi dan komisi yang income which relate to a specific period, are
berhubungan dengan jangka waktu tertentu amortized over the term of the contract using
yang jumlahnya signifikan, diamortisasi sesuai the effective interest rate method and classified
dengan jangka waktu kontrak menggunakan as part of interest income in the statement of
metode suku bunga efektif dan diklasifikasikan profit or loss and other comprehensive income.
sebagai bagian dari pendapatan bunga pada These fees includes the provision and
laporan laba rugi dan penghasilan commission.
komprehensif lain. Pendapatan ini mencakup
provisi dan komisi.
Provisi dan komisi yang tidak berkaitan Fees and commissions that are not directly
langsung dengan kegiatan perkreditan atau related to either lending activities or specific
jangka waktu tertentu yang jumlahnya time periods that significant, are amortized over
signifikan, diamortisasi menggunakan metode the term of the contract using the straight line
garis lurus sesuai dengan jangka waktu method. While fees and commissions that are
transaksi yang bersangkutan. Sedangkan not significant, recognized at the transaction
provisi dan komisi yang tidak signifikan diakui date as part of fees and commission other than
pada saat transaksi sebagai bagian dari provisi loans. These fees and commissions include
dan komisi selain kredit. Provisi dan komisi ini fees from issuance of bank guarantee and other
meliputi pendapatan terkait dengan penerbitan fees which recognized at the services are
bank garansi dan pendapatan yang diakui pada received.
saat jasa diberikan.
x. Perpajakan x. Taxation
Beban pajak kini ditentukan berdasarkan Current tax expense is provided based on
estimasi penghasilan kena pajak untuk tahun the estimated taxable income for the year and
yang bersangkutan dan dihitung menggunakan calculated using the appropriate tax rate.
tarif pajak yang berlaku.
Dalam menentukan jumlah pajak kini dan In determining the amount of current and
tangguhan, Bank memperhitungkan dampak deferred tax, the Bank takes into account
atas posisi pajak yang tidak pasti dan tambahan the impact of uncertain tax positions and any
pajak serta penalti. Hal ini termasuk juga additional taxes and penalties. This includes
melakukan evaluasi terhadap surat ketetapan evaluation on tax assessment letters received
pajak yang diterima dari kantor pajak. from tax authorities.
Aset dan liabilitas pajak tangguhan diakui atas Deferred tax assets and liabilities are
perbedaan temporer antara aset dan liabilitas recognized for temporary differences between
untuk tujuan komersial dan untuk tujuan the commercial and the tax bases of assets and
perpajakan setiap tanggal pelaporan. liabilities at reporting date.
Liabilitas pajak tangguhan diakui atas semua Deferred tax liabilities are recognized for all
perbedaan temporer kena pajak. Aset pajak taxable temporary differences. Deferred tax
tangguhan diakui atas semua perbedaan assets are recognized for all deductible
temporer yang dapat dikurangkan dan saldo temporary differences and carry-forward
rugi pajak yang belum digunakan, apabila balance of unused tax losses, to the extent that
besar kemungkinannya bahwa jumlah laba it is probable that future taxable income will be
fiskal di masa datang akan memadai untuk sufficient to be applied against the deductible
dikompensasi dengan perbedaan temporer temporary differences and unused tax losses
yang dapat dikurangkan dan saldo rugi fiskal can be utilized.
yang belum digunakan.
46
Page 481
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
x. Perpajakan (lanjutan) x. Taxation (continued)
Aset dan liabilitas pajak tangguhan dihitung Deferred tax assets and liabilities are measured
dengan menggunakan tarif pajak (dan at the tax rates (and tax laws) that are effective
peraturan pajak) yang berlaku atau yang secara or substantially expected to apply to the year
substansial diberlakukan pada tahun dimana when the asset is realized or the liability is
aset tersebut direalisasikan atau liabilitas settled. Changes in the carrying amount of
tersebut diselesaikan. Perubahan nilai tercatat deferred tax assets and liabilities due to a
aset dan liabilitas pajak tangguhan yang change in tax rates are credited or charged to
disebabkan oleh perubahan tarif pajak current year operations, except to the extent
dibebankan pada tahun berjalan, kecuali untuk that they relate to items previously charged or
transaksi-transaksi yang sebelumnya telah credited to equity.
langsung dibebankan atau dikreditkan ke
ekuitas.
Aset pajak tangguhan disajikan neto setelah Deferred tax assets are presented net of
dikurangi dengan liabilitas pajak tangguhan deferred tax liabilities in the statement of
dalam laporan posisi keuangan. Pemanfaatan financial position. The utilization of deferred tax
aset pajak tangguhan oleh Bank tergantung assets recognized by the Bank is dependent
pada laba kena pajak di masa yang akan upon future taxable profit.
datang.
Koreksi terhadap liabilitas perpajakan dicatat Amendments to taxation obligations are
pada saat diterimanya surat ketetapan, atau recorded when an assessment is received or, if
apabila diajukan permohonan keberatan atau objected or appealed against, when the results
banding, ketika hasil keberatan atau banding of the objection or appeal have been
sudah ditetapkan. determined.
47
Page 482
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
y. Liabilitas Imbalan Kerja y. Employee Benefits Liability
Imbalan kerja jangka panjang dan imbalan Long-term benefit and post-employment benefit
pasca kerja, seperti pensiun, uang pisah, uang liabilities, such as pension, severance, cash
kompensasi dan hak-hak lainnya dihitung compensation and other rights are calculated
berdasarkan Peraturan Perusahaan dan based on the Company Regulation and
termasuk sebagai program imbalan pasti. classified as defined benefit program.
Liabilitas imbalan kerja merupakan nilai kini The employee benefit liability is the present
liabilitas imbalan pasti pada tanggal laporan value of the defined benefit obligation at
posisi keuangan dikurangi dengan nilai wajar the financial position date less the fair value of
aset program. Nilai kini liabilitas imbalan pasti plan assets. The defined benefit obligation is
dihitung oleh aktuaris independen dengan calculated by independent actuaries using the
menggunakan metode projected unit credit. projected unit credit method.
Nilai kini liabilitas imbalan pasti ditentukan The present value of the defined benefit
dengan mendiskontokan estimasi arus kas obligation is determined by discounting
masa depan dengan menggunakan tingkat the estimated future cash outflows using
bunga obligasi pemerintah dalam mata uang interest rates of government bonds that are
Rupiah sesuai dengan mata uang dimana denominated in the currency in which the
imbalan tersebut akan dibayarkan dan yang benefit will be paid, and that have terms to
memiliki jangka waktu yang sama dengan maturity approximating the terms of the related
liabilitas imbalan pensiun yang bersangkutan. pension liability.
Seluruh biaya jasa lalu diakui pada saat yang All past service costs are recognized at
lebih dulu antara ketika amandemen/ the earlier of when the amendment/ curtailment
kurtailmen terjadi atau ketika biaya occurs and when the related restructuring or
restrukturisasi atau pemutusan hubungan kerja termination costs are recognized. As a result,
diakui. Sebagai akibatnya, biaya jasa lalu yang unvested past service costs can no longer be
belum vested tidak lagi dapat ditangguhkan dan deferred and recognized over the future vesting
diakui selama periode vesting masa depan. period.
Bunga neto atas imbalan pasti neto merupakan Net interest on the net defined benefit liabilities
komponen pendapatan bunga dari aset is the interest income component of plan
program, biaya bunga atas liabilitas imbalan assets, interest expense of defined benefit
pasti dan bunga atas dampak batas atas dari obligation and interest on the effect of asset
aset. ceiling.
Pengukuran kembali liabilitas imbalan pasti Remeasurements of the net defined benefit
neto terdiri atas: obligation consists of:
- keuntungan dan kerugian aktuarial - actuarial gains and losses
- imbal hasil atas aset program, tidak - return on plan assets, excluding amount
termasuk jumlah yang dimasukan dalam included in net interest on the net defined
bunga neto atas liabilitas imbalan pasti benefit obligation
neto
- setiap perubahan dampak batas atas aset, - any change in effect of the asset ceiling,
tidak termasuk jumlah yang dimasukkan excluding amount included in net interest on
dalam bunga neto atas liabilitas imbalan the net defined benefit obligation.
pasti neto.
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek seperti upah, cuti Short-term employee benefits such as wages,
jangka pendek, bonus dan imbalan non- short-term compensated leaves, bonuses and
moneter lainnya diakui selama periode jasa other non-monetary benefits are recognized
diberikan. Imbalan kerja jangka pendek dihitung during the period when services are rendered.
sebesar jumlah yang tidak didiskontokan. Short-term employee benefits are measured
using undiscounted amounts.
48
Page 483
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
z. Informasi Segmen Operasi z. Operating Segment Information
Informasi segmen diungkapkan untuk Segment information is disclosed to enable
memungkinkan pengguna laporan keuangan users of financial statement to evaluate
untuk mengevaluasi sifat dan dampak the nature and financial effects of the business
keuangan dari aktivitas bisnis yang mana Bank activities in which the Bank is involved in and
terlibat dalam lingkungan ekonomi dimana the economic environment where the Bank
Bank beroperasi. operates.
Bank menentukan dan menyajikan segmen The Bank determines and present operating
operasi berdasarkan informasi yang secara segments based on the information that is
internal diberikan kepada pengambil internally provided to the chief operating
keputusan operasional. Pengambil keputusan decision maker. The Bank’s chief operating
operasional Bank adalah Direksi. decision maker is the Board of Directors.
Segmen operasi adalah suatu komponen dari An operating segment is a component of
Bank: the Bank:
a. yang terlibat dalam aktivitas bisnis yang a. that engages in business activities from
mana memperoleh pendapatan dan which it may earn revenues and incur
menimbulkan beban (termasuk pendapatan expenses (including revenues and
dan beban terkait dengan transaksi dengan expenses relating to transactions with
komponen lain dari Bank); other components of the Bank);
b. hasil operasinya dikaji ulang secara regular b. whose operating results are reviewed
oleh pengambil keputusan operasional regularly by the Bank’s chief operating
untuk membuat keputusan tentang sumber decision maker to make decisions about
daya yang dialokasikan pada segmen resources to be allocated to the segment
tersebut dan menilai kinerjanya; dan and assess its performance; and
c. tersedia informasi keuangan yang dapat c. for which discrete financial information
dipisahkan. is available.
Informasi yang dilaporkan kepada pengambil Information reported to chief operating decision
keputusan operasional untuk tujuan alokasi maker to allocate resource and its performance
sumber daya dan penilaian kinerjanya lebih evaluation are focused on each product
difokuskan pada kategori masing-masing category, similar to the operating segment
produk, yang mana serupa dengan segmen reported in prior periods.
usaha yang dilaporkan pada periode-periode
terdahulu.
49
Page 484
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
aa. Provisi aa. Provisions
Provisi diakui jika Bank memiliki liabilitas kini Provisions are recognized when the Bank has
(baik bersifat hukum maupun bersifat a present obligation (legal or constructive)
konstruktif) yang akibat peristiwa masa lalu, where, as a result of a past event, it is probable
besar kemungkinannya besar penyelesaian that the settlement of obligation cause an
kewajiban tersebut mengakibatkan arus keluar outflow of resources embodying economic
sumber daya yang mengandung manfaat benefits will be required to settle the obligation
ekonomi dan estimasi yang andal mengenai and a reliable estimate can be made of
jumlah kewajiban tersebut dapat dibuat. the amount of the obligation.
Jumlah yang diakui sebagai provisi adalah hasil Provision recognized at the best estimation of
estimasi terbaik pengeluaran yang diperlukan expenditure required to settle the present
untuk menyelesaikan kewajiban kini pada liabilities at the reporting date, after determining
tanggal pelaporan, dengan mempertimbangkan the risk and uncertainty of such liabilities. When
risiko dan ketidakpastian terkait kewajiban provision measured using cash flow estimation
tersebut. Ketika provisi diukur menggunakan to settle the present liabilities, then the carrying
estimasi arus kas untuk menyelesaikan value of the provision is the present value of
kewajiban kini, maka nilai tercatat provisi cash flows.
adalah nilai kini arus kas tersebut.
Jika sebagian atau seluruh pengeluaran untuk If some or entire expenditure to settle
menyelesaikan provisi diganti oleh pihak ketiga, the provision are reimbursed by third party, then
maka penggantian itu diakui hanya pada saat the reimbursement are recognized only if there
timbul keyakinan bahwa penggantian pasti is assurance that such reimbursement will be
akan diterima dan jumlah penggantian dapat certainly received and the amount can be
diukur dengan andal. measured reliably.
ab. Biaya emisi saham ab. Shares issuance costs
Biaya emisi saham yang terjadi sehubungan Shares issuance costs related to the public
dengan penawaran saham umum kepada offering of shares are deducted from
masyarakat dikurangkan langsung dari hasil the proceeds and presented as a deduction
emisi dan disajikan sebagai pengurang pada from the “Additional Paid-in-Capital - Net”
akun “Tambahan Modal Disetor - Neto”, account, under Equity section in the statement
sebagai bagian dari Ekuitas pada laporan posisi of financial position.
keuangan.
ac. (Rugi) laba per lembar saham ac. (Loss) earnings per share
(Rugi) laba per saham dasar dihitung dengan (Loss) earnings per share is computed by
membagi (rugi) laba tahun berjalan dengan dividing (loss) income for the year with the
rata-rata tertimbang jumlah saham biasa yang weighted average number of outstanding
ditempatkan dan disetor penuh selama tahun issued are fully paid-up common shares during
yang bersangkutan. the year.
50
Page 485
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICY INFORMATION (continued)
ad. Perubahan kebijakan akuntansi dan ad. Change in accounting policies and
pengungkapan disclosures
Bank telah menerapkan standar akuntansi The Bank adopted the following accounting
berikut pada tanggal 1 Januari 2025 yang standards, which are considered relevant,
dianggap relevan: starting on January 1, 2025:
Amandemen PSAK No. 221: Kekurangan Amendment of PSAK No. 221: Lack of
Ketertukaran Exchangeability
Amandemen tersebut menetapkan The amendments specifies how an entity
bagaimana entitas harus menilai apakah should assess whether a currency is
suatu mata uang dapat dipertukarkan serta exchangeable and how it should determine
bagaimana entitas harus menentukan kurs a spot exchange rate when exchangeability
spot ketika ketertukaran (exchangeability) is lacking. The amendments also require
tidak tersedia. Amandemen tersebut juga disclosure of information that enables users
mensyaratkan pengungkapan informasi of its financial statements to understand
yang memungkinkan pengguna laporan how the currency not being exchangeable
keuangan untuk memahami bagaimana into the other currency affects, or is
ketidakmampuan mata uang tersebut untuk expected to affect, the entity’s financial
dipertukarkan dengan mata uang lainnya performance, financial position and cash
memengaruhi, atau diharapkan akan flows.
memengaruhi, kinerja keuangan, posisi
keuangan, dan arus kas entitas.
Bank telah menganalisa penerapan standar The Bank has assessed that the adoption of
akuntansi tersebut di atas dan penerapan the above-mentioned accounting standards
tersebut tidak memiliki pengaruh yang signifikan and it does not have significant impact to the
terhadap laporan keuangan. financial statements.
3. PERTIMBANGAN, ESTIMASI, DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENT,
AKUNTANSI YANG SIGNIFIKAN ESTIMATES AND ASSUMPTIONS
Pertimbangan yang signifikan Significant judgments
Penyusunan laporan keuangan Bank The preparation of the Bank’s financial statements
mengharuskan manajemen untuk membuat requires management to make judgments,
pertimbangan, estimasi dan asumsi yang estimates and assumptions that affect the reported
mempengaruhi jumlah yang dilaporkan dari amounts of revenues, expenses, assets and
pendapatan, beban, aset dan liabilitas, dan liabilities, and the disclosure of contingent liabilities,
pengungkapan atas liabilitas kontinjensi, pada akhir at the end of the reporting period. Uncertainty about
periode pelaporan. Ketidakpastian mengenai these assumptions and estimates could result in
asumsi dan estimasi tersebut dapat mengakibatkan outcomes that require a material adjustment to
penyesuaian material terhadap nilai tercatat aset the carrying amounts of the asset and liability
dan liabilitas dalam periode pelaporan berikutnya. affected in future periods.
Usaha yang berkelanjutan Going concern
Manajemen Bank telah melakukan penilaian atas The Bank’s management has made an assessment
kemampuan Bank untuk melanjutkan kelangsungan of the Bank’s ability to continue as a going concern
usahanya dan berkeyakinan bahwa Bank memilki and is satisfied that the Bank has the resources to
sumber daya untuk melanjutkan usahanya di masa continue its business for the foreseeable future.
mendatang. Selain itu, manajemen Bank tidak Furthermore, the management is not aware of any
mengetahui adanya ketidakpastian material yang material uncertainties that may cast significant doubt
dapat menimbulkan keraguan yang signifikan to the Bank’s ability to continue as a going concern.
terhadap kemampuan Bank untuk melanjutkan Therefore, the financial statements continues to be
usahanya. Oleh karena itu, laporan keuangan telah prepared on the going concern basis.
disusun atas dasar usaha yang berkelanjutan.
51
Page 486
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI, DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENT,
AKUNTANSI YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Pertimbangan yang signifikan (lanjutan) Significant judgments (continued)
Klasifikasi aset dan liabilitas keuangan Classification of financial assets and liabilities
Bank telah menetapkan klasifikasi aset dan liabilitas The Bank has determined the classification of
tertentu sebagai aset keuangan dan liabilitas certain assets and liabilities as financial assets and
keuangan dengan mempertimbangkan apakah financial liabilities by considering whether the
definisi yang ditetapkan PSAK No. 109 telah definitions set at PSAK No. 109 have been met.
dipenuhi. Dengan demikian, aset dan liabilitas Accordingly, the financial assets and liabilities are
keuangan diakui sesuai dengan kebijakan akuntansi accounted for in accordance with the Bank’s
Bank seperti diungkapkan pada Catatan 2. accounting policies disclosed in Note 2.
Penilaian instrumen keuangan Valuation of financial instruments
Pengukuran nilai wajar Bank dibahas di The Bank’s fair value measurements is discussed
Catatan 41. in Note 41.
Bila nilai wajar aset keuangan dan liabilitas When the fair values of financial assets and financial
keuangan yang tercatat pada laporan posisi liabilities recorded on the statement of financial
keuangan tidak tersedia di pasar aktif, nilainya position cannot be derived from active markets, they
ditentukan dengan menggunakan berbagai teknik are determined using a variety of valuation
penilaian termasuk penggunaan model matematika. techniques that include the use of mathematical
Masukan (input) untuk model ini berasal dari data models. The inputs to these models are derived from
pasar yang bisa diamati sepanjang data tersebut observable market data where possible. But when
tersedia. Bila data pasar yang bisa diamati tersebut observable market data are not available,
tidak tersedia, pertimbangan manajemen diperlukan management’s judgment is required to establish fair
untuk menentukan nilai wajar. values.
Pertimbangan manajemen tersebut mencakup The management’s judgments include
pertimbangan likuiditas dan masukan model seperti considerations of liquidity and model inputs such as
volatilitas dan tingkat diskonto. volatility and discount rates.
52
Page 487
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI, DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENT,
AKUNTANSI YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Pertimbangan yang signifikan (lanjutan) Significant judgments (continued)
Penilaian instrumen keuangan (lanjutan) Valuation of financial instruments (continued)
Bank menyajikan nilai wajar atas instrumen The Bank present the fair value of financial
keuangan berdasarkan hirarki nilai wajar sebagai instruments based on the following fair value
berikut: hierarchy:
1. Level 1 - harga kuotasian (tanpa penyesuaian) 1. Level 1 - quoted (unadjusted) market prices in
di pasar aktif untuk aset atau liabilitas yang active markets for identical assets or liabilities;
identik;
2. Level 2 - teknik penilaian di mana tingkat level 2. Level 2 - valuation techniques for which
input terendah yang signifikan terhadap the lowest level input that is significant to the fair
pengukuran nilai wajar dapat diobservasi baik value measurement is directly or indirectly
secara langsung atau tidak langsung; dan observable; and
3. Level 3 - teknik penilaian di mana tingkat level 3. Level 3 - valuation techniques for which
input terendah yang signifikan terhadap the lowest level input that is significant to the fair
pengukuran nilai wajar tidak dapat diobservasi value measurement is directly or indirectly
baik secara langsung atau tidak langsung. unobservable.
Tujuan dari teknik penilaian adalah The objective of valuation techniques is to arrive at
penentuan nilai wajar yang mencerminkan harga a fair value determination that reflects the price of
dari instrumen keuangan pada tanggal pelaporan the financial instrument at the reporting date that
yang akan ditentukan oleh para partisipan di pasar would have been determined by market participants
dalam suatu transaksi yang wajar. acting at arm’s length.
Penurunan nilai instrumen keuangan Impairment losses on financial instruments
Bank menelaah aset keuangan mereka pada nilai The Bank reviews their financial assets at fair value
wajar melalui penghasilan komprehensif lain dan through other comprehensive income and financial
aset keuangan pada biaya diamortisasi berdasarkan assets at amortized cost under PSAK No. 109 which
PSAK No. 109 yang mengharuskan untuk mengakui required to recognize the expected credit loss at
kerugian kredit ekspektasian pada setiap tanggal each reporting date to reflect changes in credit risk
pelaporan untuk mencerminkan perubahan risiko of the financial assets not at fair value through profit
kredit dari aset keuangan tidak pada nilai wajar or loss. PSAK No. 109 incorporates forward-looking
melalui laba rugi. PSAK No. 109 menggabungkan and historical, current and forecasted information
informasi forward-looking dan historis, terkini dan into expected credit loss estimation.
yang diperkirakan ke dalam estimasi kerugian kredit
ekspektasian.
Estimasi-estimasi ini didasarkan pada asumsi- These estimates are based on assumptions about a
asumsi tentang sejumlah faktor dan hasil aktual number of factors and actual results may differ, as
yang mungkin berbeda, yang tercermin dalam reflected in changes in the future provision for
perubahan di masa mendatang atas penyisihan impairment losses.
penurunan nilai tersebut.
Nilai tercatat instrumen keuangan serta cadangan The carrying value of financial instruments and
kerugian penurunan nilai diungkapkan dalam allowance for impairment losses are disclosed in
Catatan 6, 7, 8, 10, 12, 13, dan 25. Notes 6, 7, 8, 10, 12, 13, and 25.
53
Page 488
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI, DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENT,
AKUNTANSI YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan asumsi akuntansi yang signifikan Significant accounting estimates and
(lanjutan) assumptions (continued)
Perkiraan masa manfaat dari aset tetap Estimated useful lives of fixed assets
Bank melakukan penelahaan secara tahunan The Bank reviews on an annual basis the estimated
mengenai taksiran masa manfaat dari aset tetap useful lives of fixed assets based on expected
berdasarkan penggunaan yang diharapkan seperti utilization as anchored on business plans and
yang disebutkan pada rencana bisnis dan strategi strategies that also consider expected future
yang juga mempertimbangkan perkembangan technological developments and market behavior. It
teknologi masa depan dan perilaku pasar. Ada is possible that future results of operations could be
kemungkinan bahwa hasil operasi masa depan materially affected by changes in these estimates
dapat secara material terpengaruh oleh perubahan brought about by changes in the factors mentioned.
perkiraan ini yang disebabkan oleh perubahan A reduction in the estimated useful lives of fixed
dalam faktor-faktor yang disebutkan. Penurunan assets would increase the recorded depreciation
estimasi masa manfaat aset tetap akan expense and decrease fixed assets. The estimated
meningkatkan beban penyusutan yang dicatat dan useful lives of fixed assets are disclosed in Note 2.
menurunkan aset tetap. Taksiran masa manfaat dari
aset tetap diungkapkan dalam Catatan 2.
Nilai tercatat aset tetap diungkapkan dalam The carrying values of fixed assets are disclosed in
Catatan 16. Note 16.
Pengakuan aset pajak tangguhan Recognition of deferred tax assets
Aset pajak tangguhan diakui untuk seluruh rugi fiskal Deferred tax assets are recognized for all unused
dan perbedaan temporer sepanjang besar tax losses and temporary differences to the extent
kemungkinan bahwa penghasilan kena pajak akan that it is probable that taxable profit will be available
tersedia sehingga kerugian dapat dimanfaatkan. against which the losses can be utilized. Significant
Pertimbangan manajemen yang signifikan juga management judgment is required to determine the
diperlukan untuk menentukan jumlah dari aset pajak amount of deferred tax assets that can be
tangguhan yang dapat diakui, berdasarkan saat recognized, based upon the likely timing and level of
penggunaan dan tingkat penghasilan kena pajak future taxable profits together with future tax
serta strategi perencanaan pajak masa depan. planning strategies.
Pengakuan aset pajak tangguhan diungkapkan The recognized deferred tax assets is disclosed in
dalam Catatan 22. Note 22.
Nilai kini liabilitas imbalan kerja Present value of employee benefit liabilities
Liabilitas imbalan kerja ditentukan menggunakan The employee benefit liabilities is determined using
penilaian aktuaria. Penilaian aktuarial melibatkan actuarial valuations. The actuarial valuation involves
pembuatan asumsi mengenai tingkat diskonto, making assumptions about discount rates, expected
tingkat pengembalian dari aset yang diharapkan, rates of return on assets, future salary increases,
peningkatan gaji di masa depan, tingkat kematian mortality rates and future pension increases. Due to
dan peningkatan jumlah pensiun di masa depan. the long term nature of these plans, such estimates
Karena sifat jangka panjang rencana-rencana ini, are subject to significant uncertainty.
estimasi memiliki ketidakpastian yang signifikan.
Detail dari asumsi yang digunakan dalam The details of the assumptions used in
perhitungan dan nilai kini dari liabilitas imbalan kerja the calculation and present value of employee
diungkapkan dalam Catatan 23. benefit liabilites is disclosed in Note 23.
54
Page 489
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS 4. CASH
Kas terdiri dari: Cash consists of the following:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah 155.023 122.269 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 3.326 15.225 United States Dollar
Dolar Singapura 456 679 Singapore Dollar
Euro Eropa 285 317 European Euro
Renminbi China 98 143 Chinese Renminbi
Dolar Australia 86 62 Australian Dollar
Yen Jepang 66 120 Japanese Yen
Dolar Hong Kong 62 33 Hong Kong Dollar
Pound Sterling Inggris 26 27 Great Britain Pound Sterling
4.405 16.606
Total 159.428 138.875 Total
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah 1.577.189 1.093.020 Rupiah
Dolar Amerika Serikat 98.791 109.986 United States Dollar
Total 1.675.980 1.203.006 Total
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Central Asia Tbk 9.589 63.118 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 87 761 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 74 175 (Persero) Tbk
Lain-lain 6 7 Others
9.756 64.061
55
Page 490
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pihak ketiga Third parties
Mata uang asing Foreign currencies
Dolar Amerika Serikat United States Dollar
J.P. Morgan Chase Bank, N.A. 208.008 - J.P. Morgan Chase Bank, N.A.
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 11.186 40.363 (Persero) Tbk
PT Bank Central Asia Tbk 6.028 24.422 PT Bank Central Asia Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 3.555 12.117 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 468 9.967 PT Bank Mandiri (Persero) Tbk
PT Bank Danamon Indonesia Tbk 61 181 PT Bank Danamon Indonesia Tbk
PT Bank DBS Indonesia 6 7 PT Bank DBS Indonesia
Dolar Singapura Singapore Dollar
DBS Bank Ltd, Singapura 41.985 454 DBS Bank Ltd, Singapore
Yen Jepang Japanese Yen
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 3.398 1.143 (Persero) Tbk
Pound Sterling Inggris Great Britain Pound Sterling
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 4.063 1.145 (Persero) Tbk
Dolar Australia Australian Dollar
PT Bank Central Asia Tbk 2.956 9.263 PT Bank Central Asia Tbk
Dolar Hong Kong Hong Kong Dollar
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 2.182 1.446 (Persero) Tbk
Euro Eropa European Euro
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 4.744 1.385 (Persero) Tbk
Renminbi China Chinese Renminbi
PT Bank Mandiri (Persero) Tbk 7.840 409 PT Bank Mandiri (Persero) Tbk
296.480 102.302
Total 306.236 166.363 Total
Cadangan kerugian
penurunan nilai (5) (5) Allowance for impairment losses
Neto 306.231 166.358 Net
56
Page 491
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
Mutasi nilai tercatat giro pada bank lain dengan Movement of the carrying value of current accounts
klasifikasi biaya perolehan diamortisasi (semua giro with other banks classified as amortized cost (all
pada bank lain dengan klasifikasi biaya perolehan current accounts with other banks classified as
diamortisasi adalah stage 1) adalah sebagai berikut: amortized cost are stage 1) are as follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Saldo awal 166.363 178.900 Beginning balance
Aset keuangan yang baru dibeli 251.814 166.567 New financial assets purchased
Aset keuangan yang dihentikan
pengakuannya (126.384) (202.536) Financial assets derecognized
Selisih kurs dan Foreign exchange and other
perubahan lain 14.443 23.432 movements
Saldo akhir 306.236 166.363 Ending balance
Mutasi cadangan kerugian penurunan nilai giro pada Movement of the allowance for impairment losses of
bank lain dengan klasifikasi biaya perolehan current accounts with other banks classified as
diamortisasi (semua giro pada bank lain dengan amortized cost (all current accounts with other banks
klasifikasi biaya perolehan diamortisasi adalah classified as amortized cost are stage 1) are as
stage 1) adalah sebagai berikut: follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Saldo awal 5 7 Beginning balance
Aset keuangan yang dihentikan
pengakuannya - (2) Financial assets derecognized
Saldo akhir 5 5 Ending balance
Manajemen berpendapat bahwa jumlah cadangan Management believes that the amount of allowance
kerugian penurunan nilai giro pada bank lain telah for impairment losses on current accounts with other
memadai pada tanggal-tanggal 31 Desember 2025 banks is adequate as of December 31, 2025 and
dan 2024. 2024.
Pada tanggal-tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, there were no
2024, tidak terdapat giro pada bank lain yang current accounts with other banks which were
dijadikan agunan oleh Bank. pledged as collateral by the Bank.
Tingkat suku bunga rata-rata per tahun giro pada The average interest rates of current accounts with
bank lain adalah sebagai berikut: other banks per annum were as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah 0,35% 0,35% Rupiah
Dolar Amerika Serikat 0,94% 0,94% United States Dollar
Dolar Singapura 0,00% 0,00% Singapore Dollar
Dolar Australia 0,27% 0,00% Australian Dollar
Yen Jepang 0,00% 0,00% Japanese Yen
Euro Eropa 0,00% 0,00% European Euro
Pound Sterling Inggris 0,00% 0,00% Great Britain Pound Sterling
Dolar Hong Kong 0,00% 0,00% Hong Kong Dollar
Renminbi China 1,35% 1,35% China Renminbi
57
Page 492
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
Rincian penempatan pada Bank Indonesia dan bank The details of placements with Bank Indonesia and
lain adalah sebagai berikut: other banks are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pihak ketiga Third parties
Rupiah Rupiah
Fasilitas Simpanan Deposit facility
Bank Indonesia (FASBI) 908.838 799.883 Bank Indonesia (FASBI)
Deposito Time Deposits
PT BPR Artatama Sejahtera 4.270 2.071 PT BPR Artatama Sejahtera
Call Money Call Money
PT Bank OCBC NISP Tbk 200.000 - PT Bank OCBC NISP Tbk
PT Bank Nationalnobu Tbk 100.000 - PT Bank Nationalnobu Tbk
PT Bank Maspion Indonesia Tbk 100.000 - PT Bank Maspion Indonesia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 100.000 - Jawa Barat dan Banten Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Maluku dan Maluku Utara 100.000 - Maluku and Maluku Utara
PT Bank Victoria International Tbk 50.000 - PT Bank Victoria International Tbk
PT Bank Capital Indonesia Tbk 50.000 150.000 PT Bank Capital Indonesia Tbk
PT Bank Syariah Indonesia Tbk - 250.000 PT Bank Syariah Indonesia Tbk
PT Bank Artha Graha PT Bank Artha Graha
Internasional Tbk - 200.000 Internasional Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Tenggara - 100.000 Sulawesi Tenggara
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Selatan - 100.000 Sulawesi Selatan
PT Bank DKI - 100.000 PT Bank DKI
PT Bank Raya Indonesia Tbk - 50.000 PT Bank Raya Indonesia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jambi - 50.000 Jambi
1.631.108 1.801.954
Mata uang asing Foreign currencies
Dolar Amerika Serikat United States Dollar
Term Deposit BI 483.630 547.299 Term Deposit BI
Total 2.096.738 2.349.253 Total
Cadangan kerugian
penurunan nilai (100) (312) Allowance for impairment losses
Neto 2.096.638 2.348.941 Net
Jangka waktu penempatan pada Bank Indonesia The term of placements with Bank Indonesia and
dan bank lain adalah kurang dari 1 bulan. other banks are less than 1 month.
58
Page 493
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
Tingkat suku bunga rata-rata per tahun penempatan The average interest rates of for placement with
pada Bank Indonesia dan bank lain adalah sebagai Bank Indonesia and other banks are as follows:
berikut:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah Rupiah
Call Money 4,75% 6,33% Call Money
Deposito 7,00% 7,00% Time deposits
Fasilitas Simpanan Bank Indonesia
Bank Indonesia (FASBI) 3,75% 5,25% Deposit Facility (FASBI)
Mata uang asing Foreign currencies
Dolar Amerika Serikat United States Dollar
Term Deposit BI 4,07% 4,53% Term Deposit BI
Mutasi nilai tercatat penempatan pada Bank Movement of carrying value of placements with
Indonesia dan bank lain dengan klasifikasi biaya Bank Indonesia and other banks classified as
perolehan diamortisasi (semua penempatan pada amortized cost (all placements with Bank Indonesia
Bank Indonesia dan bank lain dengan klasifikasi and other banks classified as amortized cost are
biaya perolehan diamortisasi adalah stage 1) adalah stage 1) are as follows:
sebagai berikut:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Saldo awal 2.349.253 3.173.162 Beginning balance
Aset keuangan yang baru dibeli 2.096.833 2.349.068 New financial assets purchased
Aset keuangan yang dihentikan
pengakuannya (2.349.253) (3.173.402) Financial assets derecognized
Selisih kurs dan Foreign exchange and other
perubahan lain (95) 425 movements
Saldo akhir 2.096.738 2.349.253 Ending balance
Mutasi cadangan kerugian penurunan nilai Movement of allowance for impairment losses of
penempatan pada Bank Indonesia dan bank lain placements with Bank Indonesia and other banks
dengan klasifikasi biaya perolehan diamortisasi classified as amortized cost (all placements with
(semua penempatan pada Bank Indonesia dan bank Bank Indonesia and other banks classified as
lain dengan klasifikasi biaya perolehan diamortisasi amortized cost are stage 1) are as follows:
adalah stage 1) adalah sebagai berikut:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Saldo awal 312 677 Beginning balance
Aset keuangan yang baru dibeli 100 312 New financial assets purchased
Aset keuangan yang dihentikan
pengakuannya (312) (677) Financial assets derecognized
Saldo akhir 100 312 Ending balance
59
Page 494
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
Manajemen berpendapat bahwa jumlah cadangan Management believes that the amount of allowance
kerugian penurunan nilai penempatan pada Bank for impairment losses on placement with Bank
Indonesia dan bank lain telah memadai pada Indonesia and other banks is adequate as of
tanggal-tanggal 31 Desember 2025 dan 2024. December 31, 2025 and 2024.
Pada tanggal-tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, there were no
tidak terdapat penempatan yang dijaminkan. placements pledged as collateral.
Informasi mengenai kualitas kredit dan sisa jangka Information with respect to credit quality and
waktu atas penempatan pada Bank Indonesia dan maturities placements with Bank Indonesia and
bank lain diungkapkan pada Catatan 40. other banks are disclosed in Note 40.
8. EFEK-EFEK 8. MARKETABLE SECURITIES
Efek-efek terdiri dari: Securities consist of:
a. Berdasarkan jenis a. By type
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Nilai wajar/ Nilai wajar/
Nilai tercatat/ Nilai tercatat/
Nilai nominal/ Fair value/ Nilai nominal/ Fair value/
Nominal value Carrying value Nominal value Carrying value
Biaya Perolehan diamortisasi Amortized cost
Rupiah Rupiah
Obligasi Korporasi 264.000 266.516 414.000 420.193 Corporate Bonds
Total - biaya perolehan
diamortisasi 264.000 266.516 414.000 420.193 Total - amortized cost
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Obligasi Pemerintah 5.553.800 5.988.848 1.239.018 1.296.410 Government Bonds
Obligasi Korporasi 2.058.498 2.074.475 2.214.769 2.213.026 Corporate Bonds
SRBI 1.210.067 1.187.936 2.260.000 2.217.514 SRBI
Mata uang asing Foreign currency
Obligasi Pemerintah 172.670 169.525 144.082 132.717 Government Bonds
SVBI 183.425 183.425 96.570 96.282 SVBI
Total nilai wajar melalui Total - fair value through
penghasilan komprehensif other comprehensive
lain 9.178.460 9.604.209 5.954.439 5.955.949 income
Nilai wajar melalui Fair value through
laba rugi profit or loss
Rupiah Rupiah
Obligasi Pemerintah 267.468 278.844 71.081 74.045 Government Bonds
Reksadana 192.659 197.593 82.049 92.659 Mutual Funds
Medium Term Notes 124.200 123.690 - - Medium Term Notes
Mata uang asing Foreign currency
Obligasi Pemerintah 23.929 22.085 16.916 14.377 Government Bonds
Total - nilai wajar melalui Total - fair value through
laba rugi 608.255 622.212 170.046 181.081 profit or loss
Total 10.050.715 10.492.937 6.538.485 6.557.223 Total
Dikurangi: cadangan Less: Allowance
kerugian penurunan nilai - (4) - (9) for impairment losses
Neto 10.050.715 10.492.933 6.538.485 6.557.214 Net
60
Page 495
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Berdasarkan golongan penerbit efek-efek b. By corporate securities and mutual funds issuer
korporasi dan reksadana
31 Desember 2025/December 31, 2025
Nilai tercatat/Nilai wajar/
Carrying amount/Fair value
Nilai wajar
melalui
penghasilan
komprehensif Nilai wajar
lain/ melalui
Fair value laba rugi/
Biaya perolehan through other Fair value
diamortisasi/ comprehensive through
Amortized cost income profit or loss Jumlah/Total
Rupiah Rupiah
BUMN 266.516 1.745.733 - 2.012.249 State-owned enterprise
Bank - 45.893 - 45.893 Banks
Lainnya - 282.849 321.283 604.132 Others
Total 266.516 2.074.475 321.283 2.662.274 Total
31 Desember 2024/December 31, 2024
Nilai tercatat/Nilai wajar/
Carrying amount/Fair value
Nilai wajar
melalui
penghasilan
komprehensif Nilai wajar
lain/ melalui
Fair value laba rugi/
Biaya perolehan through other Fair value
diamortisasi/ comprehensive through
Amortized cost income profit or loss Jumlah/Total
Rupiah Rupiah
BUMN 415.002 1.526.528 - 1.941.530 State-owned enterprise
Bank - 34.904 - 34.904 Banks
Lainnya 5.191 651.594 92.659 749.444 Others
Total 420.193 2.213.026 92.659 2.725.878 Total
61
Page 496
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
c. Berdasarkan peringkat efek obligasi korporasi c. By corporate securities issuer and mutual funds
dan reksadana ratings
Efek-efek korporasi berdasarkan peringkat dari Corporate securities based on ratings from
PT Pemeringkat Efek Indonesia (PT Pefindo) PT Pemeringkat Efek Indonesia (PT Pefindo)
dan PT Fitch Ratings Indonesia adalah sebagai and PT Fitch Ratings Indonesia are as follows:
berikut:
Nilai tercatat/nilai wajar/
Carrying value/fair value
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Biaya perolehan diamortisasi Amortized cost
idAAA 212.305 304.866 idAAA
IdAA- 34.211 34.401 idAA-
idAA 20.000 55.106 idAA
idAA+ - 25.820 idAA+
266.516 420.193
Nilai wajar melalui Fair value through
penghasilan komprehensif lain other comprehensive income
idAAA 1.542.292 1.268.983 idAAA
idA 203.293 270.328 idA
idCCC 135.248 - idCCC
idA+ 75.663 75.951 idA+
idAA- 51.427 50.634 idAA-
idAA 36.173 86.714 idAA
idBBB+ 20.179 - idBBB+
idBBB 10.200 10.006 idBBB
idAA+ - 301.100 idAA+
idBB- - 149.310 idBB-
2.074.475 2.213.026
Fair value through
Nilai wajar melalui laba rugi profit or loss
idA 49.027 - idA
idA- 74.663 - idA-
Tanpa peringkat *) 197.593 92.659 Non-rated *)
321.283 92.659
*) terdiri dari reksadana *) Consists of mutual funds
62
Page 497
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
d. Berdasarkan obligasi pemerintah d. Based on government bonds
Nilai tercatat/Carrying value
31 Desember/ 31 Desember/
Tanggal jatuh tempo/ Suku bunga/ December 31, December 31,
Maturity date Interest rate 2025 2024
Suku bunga tetap/Fixed rate
Nilai wajar melalui penghasilan
komprehensif lain/ Fair value through
other comprehensive income
Rupiah
FR 0107 15 Agustus 2045/August 15, 2045 7,125% 633.617 -
FR 0072 15 Mei 2036/May 15, 2036 8,25% 507.678 53.464
FR 0106 15 Agustus 2040/August 15, 2040 7,125% 489.066 -
FR 0098 15 Juni 2038/June 15, 2038 7,125% 471.712 50.197
FR 0065 15 Mei 2033/May 15, 2033 7,00% 417.725 -
FR 0058 15 Juni 2032/June 15, 2032 8,25% 408.774 80.961
FR 0080 15 Juni 2035/June 15, 2035 7,50% 408.084 25.708
FR 0109 15 Maret 2031/March 15, 2031 5,875% 355.733 -
FR 0100 15 Februari 2043/February 15, 2043 6,625% 321.961 96.978
FR 0103 15 Juli 2035/July 15, 2035 6,75% 317.577 78.520
FR 0087 15 Februari 2031/February 15, 2031 6,50% 298.618 58.382
FR 0097 15 Juni 2043/June 15, 2043 7,125% 281.199 28.613
FR 0108 15 April 2036/April 15, 2036 6,50% 277.680 -
FR 0054 15 Juli 2031/July 15, 2031 9,50% 211.016 22.593
FR 0068 15 Maret 2034/March 15, 2034 8,375% 141.101 43.558
FR 0093 15 Juli 2037/July 15, 2037 6,375% 129.172 2.838
FR 0052 15 Agustus 2030/August 15, 2030 10,50% 117.174 113.481
FR 0092 15 Juni 2042/June 15, 2042 7,125% 87.817 -
FR 0062 15 April 2042/April 15, 2042 6,375% 59.109 -
FR 0073 15 Mei 2031/May 15, 2031 8,75% 19.261 18.470
FR 0079 15 April 2039/April 15, 2039 8,38% 14.990 66.557
FR 0091 15 April 2032/April 15, 2032 6,375% 9.212 49.293
FR 0104 15 Juli 2030/July 15, 2030 6,50% 5.187 68.312
FR 0074 15 Agustus 2032/August 15, 2032 7,50% 3.092 -
FR 0075 15 Mei 2038/May 15, 2038 7,50% 985 97.205
FR 0071 15 Maret 2029/March 15, 2029 9,00% 718 19.593
FR 0083 15 April 2040/April 15, 2040 7,50% 590 31.043
FR 0101 15 April 2029/April 15, 2029 6,875% - 88.488
FR 0050 15 Juli 2038/July 15, 2038 10,50% - 56.632
FR 0045 15 Mei 2037/May 15, 2037 9,75% - 53.688
FR 0040 15 September 2025/September 15, 2025 11,00% - 30.770
FR 0078 15 Mei 2029/May 15, 2029 8,25% - 14.626
FR 0059 15 Mei 2027/May 15, 2027 7,00% - 14.033
FR 0081 15 Mei 2025/May 15, 2025 6,50% - 12.960
FR 0082 15 September 2030/September 15, 2030 7,00% - 9.986
FR 0095 15 Agustus 2033/August 15, 2033 6,375% - 9.461
5.988.848 1.296.410
Suku bunga tetap/Fixed rate
Nilai wajar melalui penghasilan
komprehensif lain/ Fair value through
other comprehensive income
Mata uang asing/Foreign currency
INDON31N 28 Juli 2031/July 28, 2031 2,15% 59.152 53.104
INDOIS30NNN 1 Desember 2030/December 1, 2030 4,50% 33.431 -
INDON35 12 Oktober 2035/October 12, 2035 8,50% 21.350 19.996
INDOIS34 2 Juli 2034/July 2, 2034 5,20% 16.119 15.956
INDON28 11 January 2028/January 11, 2028 4,55% 15.136 15.355
INDON30O 14 Februari 2030/February 14, 2030 2,85% 14.182 13.037
INDON34N 10 September 2034/September 10, 2034 4,75% 10.155 15.269
169.525 132.717
63
Page 498
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
d. Berdasarkan obligasi pemerintah (lanjutan) d. Based on government bonds (continued)
Nilai tercatat/Carrying value
31 Desember/ 31 Desember/
Tanggal jatuh tempo/ Suku bunga/ December 31, December 31,
Maturity date Interest rate 2025 2024
Suku bunga tetap/Fixed rate
Nilai wajar melalui laba rugi/
Fair value through profit or loss
Rupiah
FR 0104 15 Juli 2030/July 15, 2030 6,50% 124.484 -
FR 0082 15 September 2030/September 15, 2030 7,00% 52.804 5.318
FR 0103 15 Juli 2035/July 15, 2035 6,75% 52.405 1.040
FR 0096 15 Februari 2033/February 15, 2033 7,00% 27.407 5.135
FR 0109 15 Maret 2030/March 15, 2030 5,875% 20.328 -
FR 0093 15 Juli 2037/July 15, 2037 6,375% 575 5.284
FR 0087 15 Februari 2031/February 15, 2031 6,50% 248 1.092
FR 0068 15 Maret 2034/March 15, 2034 8,375% 110 2.309
FR 0097 15 Juni 2043/June 15, 2043 7,125% 101 200
FR 0052 15 Agustus 2030/August 15, 2030 10,50% 90 1.943
FR 0079 15 April 2039/April 15, 2039 8,375% 88 189
ORI026T3 15 Oktober 2027/October 15, 2027 6,30% 87 30
SR021T3 10 September 2027/September 10, 2027 6,35% 58 41
FR 0072 15 Mei 2036/May 15, 2036 8,25% 29 6.282
FR 0100 15 Februari 2034/February 15, 2034 6,625% 21 -
ORI028T3 15 Oktober 2028/October 15, 2028 5,35% 10 -
FR 0074 15 Agustus 2032/August 15, 2032 7,50% - 6.671
FR 0073 15 Mei 2031/May 15, 2031 8,75% - 5.845
FR 0083 15 April 2040/April 15, 2040 7,50% - 5.784
FR 0091 15 April 2032/April 15, 2032 6,375% - 5.647
FR 0081 15 Juni 2025/June 15, 2025 6,50% - 4.782
FR 0045 15 Mei 2037/May 15, 2037 9,75% - 2.623
FR 0058 15 Juni 2032/June 15, 2032 8,25% - 2.610
FR 0050 15 Juli 2038/July 15, 2038 10,50% - 2.574
FR 0080 15 Juni 2035/June 15, 2035 7,50% - 1.923
FR 0078 15 Mei 2029/May 15, 2029 8,25% - 1.619
ORI026T6 15 Oktober 2030/October 15, 2030 6,40% - 1.151
FR 0071 15 Maret 2029/March 15, 2029 9,00% - 1.143
FR 0054 15 Juli 2031/July 15, 2031 9,50% - 1.133
FR 0101 15 April 2029/April 15, 2029 6,875% - 616
FR 0098 15 Juni 2038/June 15, 2038 7,125% - 477
FR 0095 15 Agustus 2028/August 15, 2028 6,375% - 378
SR021T5 10 September 2029/September 10, 2029 6,45% - 118
FR 0059 15 Mei 2027/May 15, 2027 7,00% - 75
PBS032 15 Juli 2026/July 15, 2026 4,875% - 13
278.844 74.045
Suku bunga tetap/Fixed rate
Nilai wajar melalui laba rugi/
Fair value through profit or loss
Mata uang asing/Foreign currency
INDON31N 28 Juli 2031/July 28, 2031 2,15% 14.344 13.011
INDON28N 11 Januari 2028/January 11, 2028 4,55% 6.559 -
INDON30O 14 Februari 2030/February 14, 2030 2,85% 1.182 106
INDON35 12 Oktober 2035/October 12, 2035 8,50% - 1.260
22.085 14.377
Total 6.459.302 1.517.549
64
Page 499
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
e. Berdasarkan tingkat suku bunga rata-rata per e. Based on average interest rate per annum
tahun
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah Rupiah
Obligasi Pemerintah 6,94% 7,62% Government Bonds
Obligasi Korporasi 7,56% 7,51% Corporate Bonds
SRBI 6.74% 7,04% SRBI
Dolar Amerika Serikat United States Dollar
Obligasi Pemerintah 3,43% 4,26% Government Bonds
SVBI 4.15% 4,74% SVBI
f. Mutasi nilai tercatat dan cadangan kerugian f. Movement of carrying amount and allowance for
penurunan nilai impairment losses
Mutasi nilai tercatat efek-efek dengan klasifikasi Movement of carrying value of securities
biaya perolehan diamortisasi (semua efek-efek classified as amortized cost (all securities
dengan klasifikasi biaya perolehan diamortisasi classified as amortized cost are stage 1) are as
adalah stage 1) adalah sebagai berikut: follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Saldo awal 420.193 889.316 Beginning balance
Pengukuran kembali (3.677) (8.123) Remeasurement
Aset keuangan yang dihentikan
pengakuannya (150.000) (461.000) Financial assets derecognized
Saldo akhir 266.516 420.193 Ending balance
Mutasi cadangan kerugian penurunan nilai Movement of allowance of impairment losses of
efek-efek dengan klasifikasi biaya perolehan securities classified as amortized cost (all
diamortisasi (semua efek-efek dengan securities classified as amortized cost are stage
klasifikasi biaya perolehan diamortisasi adalah 1) are as follows:
stage 1) adalah sebagai berikut:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Saldo awal 9 25 Beginning balance
Pengukuran kembali (2) (5) Remeasurement
Aset keuangan yang dihentikan
pengakuannya (3) (11) Financial assets derecognized
Saldo akhir 4 9 Ending balance
65
Page 500
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
f. Mutasi nilai tercatat dan cadangan kerugian f. Movement of carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Mutasi nilai tercatat efek-efek dengan klasifikasi Movement of carrying value of securities
nilai wajar melalui penghasilan komprehensif classified as fair value through other
lain adalah sebagai berikut: comprehensive income are as follows:
31 Desember 2025/December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Saldo awal 5.806.640 149.309 - 5.955.949 Beginning balance
Pengalihan ke Transfer to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali 26.186 (14.061) - 12.125 Remeasurement
Aset keuangan baru yang dibeli 15.388.699 - - 15.388.699 New financial assets purchased
Aset keuangan yang dihentikan
pengakuannya (11.758.263) - - (11.758.263) Financial assets derecognized
Selisih kurs dan Foreign exchange and
perubahan lain 5.699 - - 5.699 other movements
Saldo akhir 9.468.961 135.248 - 9.604.209 Ending balance
31 Desember 2024/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 3.179.787 137.959 - 3.317.746 Beginning balance
Pengalihan ke Transfer to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali 80.147 11.350 - 91.497 Remeasurement
Aset keuangan baru yang dibeli 4.924.355 - - 4.924.355 New financial assets purchased
Aset keuangan yang dihentikan
pengakuannya (2.384.775) - - (2.384.775) Financial assets derecognized
Selisih kurs dan Foreign exchange and
perubahan lain 7.126 - - 7.126 other movements
Saldo akhir 5.806.640 149.309 - 5.955.949 Ending balance
Mutasi cadangan kerugian penurunan nilai Movement of allowance of impairment losses of
efek-efek dengan klasifikasi nilai wajar melalui securities classified as fair value through other
penghasilan komprehensif lain adalah sebagai comprehensive income are as follows:
berikut:
31 Desember 2025/December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Saldo awal 356 11.651 - 12.007 Beginning balance
Pengalihan ke Transfer to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali (120) 13.477 - 13.357 Remeasurement
Aset keuangan baru yang dibeli 8 - - 8 New financial assets purchased
Aset keuangan yang dihentikan
pengakuannya (23) - - (23) Financial assets derecognized
Saldo akhir 221 25.128 - 25.349 Ending balance
66
Page 501
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
f. Mutasi nilai tercatat dan cadangan kerugian f. Movement of carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Mutasi cadangan kerugian penurunan nilai Movement of allowance of impairment losses of
efek-efek dengan klasifikasi nilai wajar melalui securities classified as fair value through other
penghasilan komprehensif lain adalah sebagai comprehensive income are as follows:
berikut: (lanjutan) (continued)
31 Desember 2024/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 566 11.438 - 12.004 Beginning balance
Pengalihan ke Transfer to
Stage 1 - - - - Stage 1
Stage 2 - - - - Stage 2
Stage 3 - - - - Stage 3
Pengukuran kembali (214) 213 - (1) Remeasurement
Aset keuangan baru yang dibeli 12 - - 12 New financial assets purchased
Aset keuangan yang dihentikan
pengakuannya (8) - - (8) Financial assets derecognized
Saldo akhir 356 11.651 - 12.007 Ending balance
Manajemen berpendapat bahwa jumlah Management believes that the amount of
cadangan kerugian penurunan nilai efek-efek allowance for impairment losses on marketable
yang dibentuk telah memadai pada tanggal- securities is adequate as of December 31, 2025
tanggal 31 Desember 2025 dan 2024. and 2024.
g. Informasi lain g. Other information
Perubahan keuntungan (kerugian) yang belum Unrealized gains (losses) from changes in fair
direalisasi atas perubahan nilai wajar dan values and allowance for of securities classified
cadangan atas efek-efek yang diklasifikasikan as fair value through other comprehensive
sebagai nilai wajar melalui penghasilan income are as follows:
komprehensif lain adalah sebagai berikut:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Saldo awal, sebelum pajak Beginning balance,
tangguhan (32.881) 252 before deferred tax
Penambahan keuntungan
(kerugian) yang belum Increase in unrealized gain
direalisasi selama (loss) during
tahun berjalan 66.497 (33.136) the year
Penambahan cadangan Increase in allowance
kerugian penurunan nilai 13.342 3 for impairment losses
Total sebelum pajak tangguhan 46.958 (32.881) Total before deferred tax
Pajak tangguhan (4.753) 9.875 Deferred tax
Saldo akhir 42.205 (23.006) Ending balance
Pada tanggal-tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, all of the
2024, seluruh efek-efek adalah diterbitkan oleh marketable securities are issued by the third
pihak ketiga. parties.
Pada tanggal 31 Desember 2025 terdapat As of December 31, 2025 there were securities
transaksi efek-efek yang dijual dengan janji transaction sold under repurchase agreement
dibeli kembali dengan nilai nominal sebesar with nominal amount of Rp300,000 (Notes 21).
Rp300.000 (Catatan 21).
67
Page 502
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
g. Informasi lain (lanjutan) g. Other information (continued)
Informasi mengenai sisa jangka waktu dan Information regarding maturities and credit
kualitas kredit atas efek-efek diungkapkan quality of marketable securities is disclosed in
masing-masing pada Catatan 40. Note 40.
9. EFEK-EFEK YANG DIBELI DENGAN JANJI 9. SECURITIES PURCHASED UNDER RESALE
DIJUAL KEMBALI AGREEMENTS
31 Desember/December 31, 2025
Pendapatan
Nilai bunga yang
penjualan belum
Nilai nominal/ Tanggal Tanggal kembali/ diamortisasi/ Nilai tercatat/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ Resale Unamortized Carrying
Counterparty Type of securities amount Starting date Due date amount interest value
Pihak ketiga/
Third parties
Sekuritas Rupiah
Bank Indonesia 150.000 31 Desember/ 7 Januari/ 147.086 (118) 146.968
Bank Indonesia IDSR030626/ December 31, January 3,
Government bonds 2025 2026
Rupiah Securities
IDSR030626
Obligasi Pemerintah 44.435 31 Desember/ 7 Januari/ 43.528 (34 ) 43.494
Bank Indonesia VR 0070/ December 31, January 7,
Government bonds 2025 2026
VR 0070
Obligasi Pemerintah 44.435 31 Desember/ 7 Januari/ 43.528 (34 ) 43.494
Bank Indonesia VR 0070 / December 31, January 7,
Government bonds 2025 2026
VR 0070
Obligasi Pemerintah 150.000 31 Desember/ 12 Januari/ 154.655 (226) 154.429
Bank Indonesia FR 0056 / December 31, January 7,
Government bonds 2025 2026
FR 0056
Total 388.870 388.797 (412 ) 388.385
31 Desember/December 31, 2024
Pendapatan
Nilai bunga yang
penjualan belum
Nilai nominal/ Tanggal Tanggal kembali/ diamortisasi/ Nilai tercatat/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ Resale Unamortized Carrying
Counterparty Type of securities amount Starting date Due date amount interest value
Pihak ketiga/
Third parties
Obligasi Pemerintah 50.000 27 Desember/ 3 Januari/ 49.462 (17) 49.445
Bank Indonesia VR 0034_A/ December 27, January 3,
Government bonds 2024 2025
VR 0034_A
Obligasi Pemerintah 100.000 30 Desember/ 6 Januari/ 98.153 (82) 98.071
Bank Indonesia VR 0042/ December 30, January 6,
Government bonds 2024 2025
VR 0034_A
Obligasi Pemerintah 100.000 31 Desember/ 7 Januari/ 99.003 (99) 98.904
Bank Indonesia VR 0034_A / December 31, January 7,
Government bonds 2024 2025
VR 0034_A
Total 250.000 246.618 (198 ) 246.420
68
Page 503
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. EFEK-EFEK YANG DIBELI DENGAN JANJI 9. SECURITIES PURCHASED UNDER RESALE
DIJUAL KEMBALI (lanjutan) AGREEMENTS (continued)
Informasi mengenai sisa jangka waktu dan kualitas Information regarding maturities, and credit quality
kredit atas efek-efek yang dibeli dengan janji dijual of securities purchased under resale agreements
kembali diungkapkan di Catatan 40. are disclosed in Note 40.
Pada tanggal-tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, all securities
2024, seluruh efek-efek yang dibeli dengan janji purchased under resale agreements classified as
dijual kembali diklasifikasikan sebagai biaya amortized cost and stage 1.
perolehan diamortisasi dan digolongkan dalam
stage 1.
Manajemen Bank berpendapat bahwa jumlah The Bank’s management believes that
cadangan kerugian penurunan nilai untuk efek-efek the allowance for impairment losses for securities
yang dibeli dengan janji dijual kembali pada tanggal purchased under resale agreements as of
31 Desember 2025 dan 2024 tidak diperlukan. December 31, 2025 and 2024 is not required.
Pada tanggal-tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, no securities
2024, tidak terdapat efek-efek yang dibeli dengan purchased under resale agreements which are
janji dijual kembali yang dijaminkan. pledged as collateral.
Pada tanggal-tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, the average
2024, tingkat suku bunga rata-rata per tahun adalah interest rate was 4.78% and 6.00%, respectively.
sebesar 4,78% dan 6,00%.
10. KREDIT YANG DIBERIKAN 10. LOANS
a. Berdasarkan jenis a. By type
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pihak Berelasi Related Parties
Rupiah Rupiah
Modal Kerja 339.132 291.725 Working Capital
Investasi 638 23.752 Investment
Konsumsi 287 504 Consumer
340.057 315.981
Pihak Ketiga Third Parties
Rupiah Rupiah
Modal Kerja 9.339.818 7.932.912 Working Capital
Investasi 4.102.576 4.179.910 Investment
Konsumsi 1.375.420 667.393 Consumer
14.817.814 12.780.215
Dolar Amerika Serikat United States Dollar
Modal Kerja 105.576 54.246 Working Capital
Total 15.263.447 13.150.442 Total
Cadangan kerugian penurunan nilai (405.373) (311.514) Allowance for impairment losses
Neto 14.858.074 12.838.928 Net
69
Page 504
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. KREDIT YANG DIBERIKAN (lanjutan) 10. LOANS (continued)
b. Berdasarkan sektor ekonomi b. By economic sector
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Perdagangan, restoran
dan hotel 3.832.467 3.667.801 Trading, restaurant and hotel
Industri pengolahan
dan manufaktur 3.049.927 3.313.707 Industry processing and manufacturing
Jasa-jasa dunia usaha 2.886.405 1.445.452 Business services
Rumah tangga 1.360.347 639.029 Households
Konstruksi 1.166.431 796.081 Construction
Perumahan 856.930 1.067.767 Mortgage
Jasa-jasa kemasyarakatan 497.126 362.714 Social/public services
Transportasi, pergudangan Transportation, warehouse
dan komunikasi 388.786 411.574 and communication
Pertambangan 384.126 582.928 Mining
Listrik, gas dan air 192.318 208.613 Electricity, gas and water
Pertanian dan perkebunan 110.182 127.090 Agriculture and plantation
Lain-lain 538.402 527.686 Others
Total 15.263.447 13.150.442 Total
Cadangan kerugian penurunan nilai (405.373) (311.514) Allowance for impairment losses
Neto 14.858.074 12.838.928 Net
c. Berdasarkan jangka waktu perjanjian kredit c. By term of credit agreements
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
≤ 1 tahun 5.624.964 6.912.240 ≤ 1 year
> 1-2 tahun 664.898 320.540 > 1-2 years
> 2-5 tahun 4.030.251 2.173.726 > 2-5 years
> 5 tahun 4.943.334 3.743.936 > 5 years
Total 15.263.447 13.150.442 Total
Cadangan kerugian penurunan nilai (405.373) (311.514) Allowance for impairment losses
Neto 14.858.074 12.838.928 Net
d. Berdasarkan jatuh tempo d. By maturity date
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
≤ 1 tahun 8.252.627 6.943.714 ≤ 1 year
> 1- 2 tahun 1.239.815 630.382 > 1- 2 years
> 2- 5 tahun 2.707.041 2.241.127 > 2- 5 years
> 5 tahun 3.063.964 3.335.219 > 5 years
Total 15.263.447 13.150.442 Total
Cadangan kerugian penurunan nilai (405.373) (311.514) Allowance for impairment losses
Neto 14.858.074 12.838.928 Net
70
Page 505
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. KREDIT YANG DIBERIKAN (lanjutan) 10. LOANS (continued)
e. Berdasarkan penilaian secara kolektif dan e. By assessment as collective and individual
individual
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Individual 1.362.591 1.093.686 Individual
Kolektif 13.900.856 12.056.756 Collective
Total 15.263.447 13.150.442 Total
Cadangan kerugian penurunan nilai (405.373) (311.514) Allowance for impairment losses
Neto 14.858.074 12.838.928 Net
f. Mutasi nilai tercatat f. Movement of carrying value
Mutasi nilai tercatat kredit yang diberikan Movement of carrying value of loans classified
dengan klasifikasi biaya perolehan diamortisasi as amortized cost based on stage are as
berdasarkan stage adalah sebagai berikut: follows:
31 Desember 2025/December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Amortized cost
Saldo awal 12.376.520 274.699 499.223 13.150.442 Beginning balance
Transfer dari kerugian kredit Transfer from 12 months
ekspektasian 12 bulan expected credit loss
(stage 1) (1.468.155) 879.226 588.929 - (stage 1)
Transfer dari kerugian kredit
ekspektasian sepanjang umurnya - Transfer from lifetime expected
tidak mengalami penurunan credit loss- unimpaired
nilai (stage 2) 1.277 (230.760) 229.483 - (stage 2)
Transfer dari kredit yang diberikan
yang mengalami penurunan Transfer from impaired
nilai (stage 3) 4.976 39.704 (44.680) - loans (stage 3)
Total saldo awal 10.914.618 962.869 1.272.955 13.150.442 Total beginning
setelah pengalihan balance after transfer
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 4.690.054 22.973 5 4.713.032 issued or purchased
Aset keuangan yang dibayar dan Financial assets paid
dihentikan pengakuannya (1.776.236) (11.276) (316.941) (2.104.453) and derecognized
Aset keuangan yang
dihapus buku - - (500.566) (500.566) Financial assets written off
Selisih kurs dan Foreign exchange
perubahan lainnya 4.992 - - 4.992 and other movements
Saldo akhir 13.833.428 974.566 455.453 15.263.447 Ending balance
71
Page 506
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. KREDIT YANG DIBERIKAN (lanjutan) 10. LOANS (continued)
f. Mutasi nilai tercatat (lanjutan) f. Movement of carrying value (continued)
Mutasi nilai tercatat kredit yang diberikan Movement of carrying value of loans classified
dengan klasifikasi biaya perolehan diamortisasi as amortized cost based on stage are as
berdasarkan stage adalah sebagai berikut: follows: (continued)
(lanjutan)
31 Desember 2024/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Amortized cost
Saldo awal 12.043.647 182.826 450.713 12.677.186 Beginning balance
Transfer dari kerugian kredit Transfer from 12 months
ekspektasian 12 bulan expected credit loss
(stage 1) (328.304) 145.209 183.095 - (stage 1)
Transfer dari kerugian kredit
ekspektasian sepanjang umurnya - Transfer from lifetime expected
tidak mengalami penurunan credit loss- unimpaired
nilai (stage 2) 880 (135.049) 134.169 - (stage 2)
Transfer dari kredit yang diberikan
yang mengalami penurunan Transfer from impaired
nilai (stage 3) 4.739 39.351 (44.090) - loans (stage 3)
Total saldo awal Total beginning
setelah pengalihan 11.720.962 232.337 723.887 12.677.186 balance after transfer
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 6.527.124 105.133 196.371 6.828.628 issued or purchased
Aset keuangan yang dibayar dan Financial assets paid
dihentikan pengakuannya (5.870.328) (62.771) (209.350) (6.142.449) and derecognized
Aset keuangan yang
dihapus buku - - (211.685 ) (211.685) Financial assets written off
Selisih kurs dan Foreign exchange
perubahan lainnya (1.238) - - (1.238) and other movements
Saldo akhir 12.376.520 274.699 499.223 13.150.442 Ending balance
g. Cadangan kerugian penurunan nilai g. Allowance for impairment losses
Mutasi dalam cadangan kerugian penurunan The movements in the allowance for impairment
nilai kredit yang diberikan adalah sebagai losses are as follows:
berikut:
31 Desember 2025/December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Saldo awal 99.683 29.211 182.620 311.514 Beginning balance
Pengalihan dari Transfer from:
Kerugian kredit
ekspektasian 12 bulan Expected credit loss
(stage 1) (24.401) 5.938 18.463 - 12 months (stage 1)
Kerugian kredit ekspektasian
sepanjang umurnya -
tidak mengalami penurunan Lifetime expected credit loss
nilai (stage 2) 299 (24.636) 24.337 - - unimpaired (stage 2)
Transfer dari kredit yang diberikan
yang mengalami penurunan Transfer from impaired
nilai (stage 3) 4.154 12.736 (16.890) - loans (stage 3)
Total saldo awal
setelah pengalihan 79.735 23.249 208.530 311.514 Total beginning balance after transfer
Pengukuran kembali bersih
penyisihan kerugian 34.256 116.144 599.959 750.359 Net remeasurement of allowance
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 35.667 1.283 4 36.954 or purchased
Aset keuangan yang dibayar dan Financial assets paid
dihentikan pengakuannya (33.479) (3.512) (158.242) (195.233) and derecognized
Total penambahan 36.444 113.915 441.721 592.080 Total addition
Aset keuangan yang dihapus buku - - (500.566) (500.566) Financial assets written off
Selisih kurs dan Foreign exchange
perubahan lainnya 1.876 - - 1.876 and other movements
Saldo akhir 118.524 137.164 149.685 405.373 Ending balance
72
Page 507
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. KREDIT YANG DIBERIKAN (lanjutan) 10. LOANS (continued)
g. Cadangan kerugian penurunan nilai (lanjutan) g. Allowance for impairment losses (continued)
Mutasi dalam cadangan kerugian penurunan The movements in the allowance for impairment
nilai kredit yang diberikan adalah sebagai losses are as follows: (continued)
berikut: (lanjutan)
31 Desember 2024/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 59.144 43.384 232.701 335.229 Beginning balance
Pengalihan dari Transfer from:
Kerugian kredit
ekspektasian 12 bulan Expected credit loss
(stage 1) (2.314) 875 1.439 - 12 months (stage 1)
Kerugian kredit ekspektasian
sepanjang umurnya -
tidak mengalami penurunan Lifetime expected credit loss
nilai (stage 2) 73 (28.997) 28.924 - - unimpaired (stage 2)
Transfer dari kredit yang diberikan
yang mengalami penurunan Transfer from impaired
nilai (stage 3) 287 9.636 (9.923) - loans (stage 3)
Total saldo awal
setelah pengalihan 57.190 24.898 253.141 335.229 Total beginning balance after transfer
Pengukuran kembali bersih
penyisihan kerugian 7.420 10.093 234.004 251.517 Net remeasurement of allowance
Aset keuangan baru yang New financial assets issued
diterbitkan atau dibeli 56.274 8.607 93.706 158.587 or purchased
Aset keuangan yang dibayar dan Financial assets paid
dihentikan pengakuannya(*) (20.735) (14.387) (186.546) (221.668) and derecognized(*)
Total penambahan 42.959 4.313 141.164 188.436 Total addition
Aset keuangan yang dihapus buku - - (211.685) (211.685) Financial assets written off
Selisih kurs dan Foreign exchange
perubahan lainnya (466) - - (466) and other movements
Saldo akhir 99.683 29.211 182.620 311.514 Ending balance
Manajemen berpendapat bahwa jumlah Management believes that the amount of
cadangan kerugian penurunan nilai kredit yang allowance for impairment losses on loans
diberikan yang dibentuk telah memadai pada is adequate as of December 31, 2025 and
tanggal-tanggal 31 Desember 2025 dan 2024. 2024.
h. Informasi lainnya h. Other information
i. Kredit yang diberikan kepada karyawan i. Loans to the Bank’s employees are loans
Bank merupakan kredit konsumsi dengan for consumptive purpose with period from
jangka waktu 1 tahun sampai 13 tahun 1 year until 13 years with the interest rate
dengan tingkat suku bunga per tahun range per annum were 0.00% - 10.21%
berkisar antara 0,00% - 10,21% yang which repayment through monthly salary
pelunasannya dilakukan melalui deductions.
pemotongan gaji setiap bulan.
Tingkat suku bunga rata-rata per tahun adalah The average interest rates per annum were as
sebagai berikut: follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah Rupiah
Modal kerja 12,07% 10,88% Working capital
Investasi 8,25% 10,19% Investment
Konsumsi 7,53% 10,92% Consumer
Direksi dan karyawan 7,75% 7,46% Directors and employees
Dolar Amerika Serikat United States Dollar
Modal kerja 5,30% 5,57% Working capital
73
Page 508
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. KREDIT YANG DIBERIKAN (lanjutan) 10. LOANS (continued)
h. Informasi lainnya (lanjutan) h. Other information (continued)
ii. Kredit dijamin antara lain dengan giro, ii. Loans are generally collateralized by
deposito, jaminan hipotik, mesin-mesin, current accounts, deposits, registered
kendaraan, piutang usaha dan persediaan. mortgages, machineries, vehicle,
Manajemen berpendapat bahwa agunan receivables and inventory. Management
yang diterima atas kredit yang diberikan believes that the collateral received on
cukup untuk menutup kerugian yang loans is adequate to cover possible losses
mungkin timbul akibat tidak tertagihnya from uncollectible loans.
kredit yang diberikan.
Pada tanggal-tanggal 31 Desember 2025 As of December 31, 2025 and 2024, loans
dan 2024, kredit telah dijamin oleh jaminan has been secured by cash collateral in
tunai berupa giro dengan nilai masing- form of current accounts amounting to
masing sebesar Rp285.306 dan RpNihil Rp285,306 and RpNil, respectively
(Catatan 19). (Note 19).
Pada tanggal-tanggal 31 Desember 2025 As of December 31, 2025 and 2024, loans
dan 2024, kredit telah dijamin oleh jaminan has been secured by cash collateral in
tunai berupa deposito dengan nilai masing- form of time deposits amounting to
masing sebesar Rp1.067.973 dan Rp1,067,973 and Rp737,284, respectively
Rp737.284 (Catatan 19). (Note 19).
iii. Pada tanggal-tanggal 31 Desember 2025 iii. As of December 31, 2025 and 2024, the
dan 2024, saldo kredit yang direstrukturisasi balance of loans restructured amounting to
masing-masing sebesar Rp1.659.903 dan Rp1,659,903 and Rp743,757, with
Rp743.757 dengan cadangan kerugian allowance of impairment losses amounting
penurunan nilai masing-masing sebesar to Rp202,007 and Rp40,172, respectively.
Rp202.007 dan Rp40.172.
Skema restrukturisasi kredit terutama terdiri Loan restructuring scheme mainly
dari penurunan suku bunga, perpanjangan consists of reduction of interest rates,
jangka waktu, perpanjangan jangka waktu extension of loan maturity dates, extension
dan penurunan suku bunga, perpanjangan of loan maturity dates and reduction of
jangka waktu dan skema restrukturisasi lain- interest rates, extension of loan maturity
lain. dates and other restructuring schemes.
Berikut ini adalah jenis dan jumlah kredit Below are the types and amounts of
yang direstrukturisasi: restructured loans:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Penurunan suku bunga 34.287 6.424 Reduction of interest rates
Perpanjangan jangka waktu 81.208 368.503 Extension of loan maturity dates
Perpanjangan jangka waktu Extension of loan maturity dates
dan skema restrukturisasi and other restructuring
lain-lain 1.544.408 368.830 schemes
Total 1.659.903 743.757 Total
74
Page 509
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. PIUTANG BUNGA 11. INTEREST RECEIVABLES
Rincian piutang bunga adalah sebagai berikut: The details of interest receivables are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pihak berelasi (Catatan 36) Related parties (Note 36)
Kredit yang diberikan 429 523 Loans
Pihak ketiga Third parties
Efek-efek 126.668 51.359 Marketable securities
Kredit yang diberikan 50.367 42.938 Loans
Penempatan pada Bank Placement with Bank
Indonesia dan bank lain 133 463 Indonesia and other banks
Total 177.597 95.283 Total
12. TAGIHAN DAN LIABILITAS AKSEPTASI 12. ACCEPTANCE RECEIVABLES AND LIABILITIES
Tagihan dan liabilitas akseptasi merupakan Acceptance receivables and payables represent
akseptasi wesel impor atas dasar letters of credit acceptances arising from import bills, supported by
berjangka yang berasal dari nasabah pihak ketiga letters of credit, which are received from third party
dengan rincian sebagai berikut: customers, with details as follows:
a. Tagihan akseptasi a. Acceptance receivables
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah 22.538 60.343 Rupiah
Mata uang asing 3.952 - Foreign currencies
Total 26.490 60.343 Total
Cadangan kerugian penurunan nilai (34) (57) Allowance for impairment losses
Saldo akhir 26.456 60.286 Ending balance
Mutasi tagihan akseptasi (semua tagihan Movement of acceptance receivables (all
akseptasi dengan klasifikasi biaya perolehan acceptance receivable classified as amortized
diamortisasi adalah stage 1) untuk tahun yang cost are stage 1) and allowance for impairment
berakhir pada tanggal 31 Desember 2025 dan losses for the year ended December 31, 2025
2024 adalah sebagai berikut: and 2024 are as follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Saldo awal 60.343 93.108 Beginning balance
Aset keuangan yang baru dibeli 196.360 703.178 New financial assets purchased
Aset keuangan yang dihentikan
pengakuannya (242.990) (742.140) Financial assets derecognized
Selisih kurs dan perubahan lainnya 12.777 6.197 Foreign exchange and other movements
Saldo akhir 26.490 60.343 Ending balance
75
Page 510
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. TAGIHAN DAN LIABILITAS AKSEPTASI 12. ACCEPTANCE RECEIVABLES AND LIABILITIES
(lanjutan) (continued)
a. Tagihan akseptasi (lanjutan) a. Acceptance receivables (continued)
Mutasi cadangan kerugian penurunan nilai Movement of allowance of impairment losses
tagihan akseptasi (semua tagihan akseptasi of acceptance receivables (all acceptance
dengan klasifikasi biaya perolehan diamortisasi receivable classified as amortized cost are
adalah stage 1) untuk tahun yang berakhir pada stage 1) and allowance for impairment losses
tanggal 31 Desember 2025 dan 2024 adalah for the year ended December 31, 2025 and
sebagai berikut: 2024 are as follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Saldo awal 57 88 Beginning balance
Aset keuangan yang baru dibeli 34 57 New financial assets purchased
Aset keuangan yang dihentikan
pengakuannya (57) (88) Financial assets derecognized
Saldo akhir 34 57 Ending balance
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai yang impairment losses is adequate to cover
dibentuk cukup untuk menutup kerugian yang possible losses arising from uncollectible
mungkin timbul akibat tidak tertagihnya tagihan acceptance receivable.
akseptasi.
b. Liabilitas akseptasi b. Acceptance liabilities
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah 22.538 60.343 Rupiah
Mata uang asing 3.952 - Foreign currencies
Saldo akhir 26.490 60.343 Ending balance
13. TAGIHAN TRANSAKSI PERDAGANGAN 13. RECEIVABLES FROM TRADE TRANSACTIONS
Rincian tagihan transaksi perdagangan adalah Details of receivables trade transactions are as
sebagai berikut: follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pihak ketiga Third parties
Rupiah Rupiah
Tagihan anjak piutang 167.978 82.567 Factoring receivables
L/C usance diskonto 56.140 44.401 Discounted L/C at usance
Mata uang asing Foreign currencies
Dolar Amerika Serikat United States Dollar
L/C sight nego - 148.014 Negotiation L/C at sight
Total 224.118 274.982 Total
Cadangan kerugian
penurunan nilai (274) (142) Allowance for impairment losses
Neto 223.844 274.840 Net
76
Page 511
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. TAGIHAN TRANSAKSI PERDAGANGAN 13. RECEIVABLES FROM TRADE TRANSACTIONS
(lanjutan) (continued)
Berdasarkan jangka waktu By tenor
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
≤ 1 tahun 224.118 274.982 ≤ 1 year
Cadangan kerugian
penurunan nilai (274) (142) Allowance for impairment losses
Neto 223.844 274.840 Net
Berdasarkan jatuh tempo By maturity date
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
≤ 1 tahun 224.118 274.982 ≤ 1 year
Cadangan kerugian
penurunan nilai (274) (142) Allowance for impairment losses
Neto 223.844 274.840 Net
Mutasi nilai tercatat tagihan transaksi perdagangan Movement of carrying value of receivables from
dengan klasifikasi biaya perolehan diamortisasi trade transactions classified as amortized cost (all
(semua tagihan transaksi perdagangan dengan receivables from trade transactions classified as
klasifikasi biaya perolehan diamortisasi adalah amortized cost are stage 1) are as follows:
stage 1) adalah sebagai berikut:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Saldo awal 274.892 105.408 Beginning balance
Aset keuangan yang baru dibeli 247.109 294.268 New financial assets purchased
Aset keuangan yang dihentikan
Pengakuannya (297.883) (124.694) Financial assets derecognized
Saldo akhir 224.118 274.982 Ending balance
Tagihan anjak piutang merupakan tagihan atas Factoring receivables represents trade transactions
transaksi perdagangan dari pihak ketiga yang dibeli receivable from third parties which purchased by the
oleh Bank dari penjual tagihan. Jangka waktu Bank from sellers of receivables. The term of
tagihan anjak piutang berkisar antara 1-4 bulan. factoring receivables ranges from 1-4 months.
77
Page 512
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. TAGIHAN TRANSAKSI PERDAGANGAN 13. RECEIVABLES FROM TRADE TRANSACTIONS
(lanjutan) (continued)
Mutasi cadangan kerugian penurunan nilai tagihan Movement of allowance for impairment losses of
transaksi perdagangan dengan klasifikasi biaya receivables from trade transactions classified as
perolehan diamortisasi (semua tagihan transaksi amortized cost (all receivables from trade
perdagangan dengan klasifikasi biaya perolehan transactions classified as amortized cost are stage
diamortisasi adalah stage 1) adalah sebagai berikut: 1) are as follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Saldo awal 142 95 Beginning balance
Aset keuangan yang baru dibeli 309 155 New financial assets purchased
Aset keuangan yang dihentikan
Pengakuannya (177) (108) Financial assets derecognized
Saldo akhir 274 142 Ending balance
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai yang dibentuk cukup untuk impairment losses is adequate to cover possible
menutup kerugian yang mungkin timbul akibat tidak losses arising from uncollectible receivables form
tertagihnya tagihan transaksi perdagangan. trade transactions.
14. TAGIHAN DAN LIABILITAS DERIVATIF 14. DERIVATIVES RECEIVABLE AND PAYABLE
Rincian transaksi derivatif pada mata uang asing Detail of foreign currency derivative transactions are
adalah sebagai berikut: as follows:
31 Desember/December 31, 2025
Jumlah nosional Nilai wajar/
mata uang asing Fair value
(jumlah penuh)/
Notional amount Tagihan Liabilitas
in foreign Derivatif/ Derivatif/
currency Derivative Derivatives
Pihak (full amount) receivable payable Counterparties
Pihak ketiga Related parties
Forward mata uang asing Foreign currency forward
Dolar Amerika Serikat United States Dollar
PT Bank MNC Internasional Tbk 300.000 - 11 PT Bank MNC Internasional Tbk
Total Forward mata uang asing - 11 Total Foreign currency forward
Swap mata uang asing Foreign currency swap
Dolar Amerika Serikat United States Dollar
PT Bank Mega Tbk 1.000.000 - 115 PT Bank Mega Tbk
PT Bank SMBC Indonesia Tbk 1.000.000 - 75 PT Bank SMBC Indonesia Tbk
Total Swap mata uang asing - 190 Total Foreign currency swap
Spot mata uang asing Foreign currency spot
Dolar Amerika Serikat United States Dollar
PT Bank Mega Tbk 5.000.000 101 - PT Bank Mega Tbk
PT Bank Ganesha Tbk 1.000.000 108 - PT Bank SMBC Indonesia Tbk
Total Spot mata uang asing 209 - Total Foreign currency spot
209 201
78
Page 513
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. TAGIHAN DAN LIABILITAS DERIVATIF (lanjutan) 14. DERIVATIVES RECEIVABLE AND PAYABLE
(continued)
31 Desember/December 31, 2024
Jumlah nosional Nilai wajar/
mata uang asing Fair value
(jumlah penuh)/
Notional amount Tagihan Liabilitas
in foreign Derivatif/ Derivatif/
currency Derivative Derivatives
Pihak (full amount) receivable payable Counterparties
Pihak berelasi Related parties
Forward mata uang asing Foreign currency forward
Dolar Amerika Serikat United States Dollar
PT Kreta Indo Artha 4.648.270 374 238 PT Kreta Indo Artha
Total Forward mata uang asing 374 238 Total Foreign currency forward
Swap mata uang asing Foreign currency swap
Dolar Amerika Serikat United States Dollar
PT Kreta Indo Artha 2.055.900 - 889 PT Kreta Indo Artha
Total Swap mata uang asing - 889 Total Foreign currency swap
Spot mata uang asing Foreign currency spot
Dolar Amerika Serikat United States Dollar
PT Bank Danamon Indonesia Tbk 1.300.000 65 - PT Bank Danamon Indonesia Tbk
PT Bank SMBC Indonesia Tbk 2.500.000 135 - PT Bank SMBC Indonesia Tbk
Total Spot mata uang asing 200 - Total Foreign currency spot
574 1.127
Jangka waktu kontrak-kontrak tersebut di atas The period of these contracts ranged between
berkisar antara 3 hari - 184 hari. 3 days - 184 days.
Informasi mengenai sisa umur jatuh tempo Information with respect to maturity is disclosed in
diungkapkan pada Catatan 40. Note 40.
15. BEBAN DIBAYAR DIMUKA 15. PREPAID EXPENSES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Jasa pemeliharaan software 22.222 8.151 Software maintenance fee
Iuran keanggotaan 1.718 971 Membership feet
Sewa 1.163 1.115 Rent
Pemeliharaan gedung 460 789 Building maintenance
Asuransi 93 713 Insurance
Promosi - 1.110 Promotion
Lain-lain 2.042 1.632 Others
Total 27.698 14.481 Total
79
Page 514
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET TETAP DAN ASET HAK GUNA - NETO 16. FIXED ASSETS AND RIGHTS OF USE ASSETS -
NET
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Aset tetap - neto 127.734 139.820 Fixed assets - net
Aset hak guna - neto 71.180 98.343 Rights of use assets - net
Total 198.914 238.163 Total
Aset tetap Fixed assets
31 Desember/December 31, 2025
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasiflkasi*)/ Ending
Balance Additions Disposals Reclassification*) Balance
Kepemilikan langsung Direct fownership
Biaya perolehan Cost
Tanah - - - 1.358 1.358 Land
Bangunan 15.511 472 - 8.066 24.049 Buildings
Perangkat keras dan lunak 100.251 5.585 (222) 6.921 112.535 Hardware and software
Leasehold improvement 63.041 4.361 - 2.218 69.620 Leasehold improvement
Perabotan dan peralatan Office furniture and
kantor 46.063 604 (189) 7.979 54.457 equipment
Kendaraan bermotor 8.223 - - - 8.223 Vehicles
233.089 11.022 (411) 26.542 270.242
Aset tetap Fixed assets
dalam pembangunan 21.505 13.231 - (24.221) 10.515 under construction
Total 254.594 24.253 (411) 2.321 280.757 Total
Akumulasi penyusutan Accumulated depreciation
Bangunan - 989 - - 989 Buildings
Perangkat keras dan lunak 65.755 15.504 (219) - 81.040 Hardware and software
Leasehold improvement 29.151 11.099 - - 40.250 Leasehold improvement
Perlengkapan dan peralatan Office furniture and
kantor 19.164 7.734 (180) 2.321 29.039 equipment
Kendaraan bermotor 704 1.001 - - 1.705 Vehicles
Total akumulasi penyusutan 114.774 36.327 (399) 2.321 153.023 Total accumulated depreciation
Nilai buku bersih 139.820 127.734 Net book value
*) Termasuk didalamnya aset hak guna yang kepemilikannya *) Including rights of use assets whose ownership has been fully
telah beralih sepenuhnya kepada Bank setelah masa sewa transferred to the Bank after the lease purchase period ends
beli berakhir dan dicatat sebagai aset tetap and recorded as fixed assets
80
Page 515
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET TETAP DAN ASET HAK GUNA - NETO 16. FIXED ASSETS AND RIGHTS OF USE ASSETS –
(lanjutan) NET (continued)
Aset tetap (lanjutan) Fixed assets (continued)
31 Desember/December 31, 2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasiflkasi/ Ending
Balance Additions Disposals Reclassification Balance
Kepemilikan langsung Direct ownership
Biaya perolehan Cost
Bangunan - 15.511 - - 15.511 Buildings
Perangkat keras dan lunak 79.267 11.219 (552) 10.317 100.251 Hardware and software
Leasehold improvement 33.649 9.280 (936) 21.048 63.041 Leasehold improvement
Perabotan dan peralatan Office furniture and
kantor 24.264 20.996 (1.026) 1.829 46.063 equipment
Kendaraan bermotor 1.491 7.265 (533) - 8.223 Vehicles
138.671 64.271 (3.047) 33.194 233.089
Aset tetap Fixed assets
dalam pembangunan 12.517 42.182 - (33.194) 21.505 under construction
Total 151.188 106.453 (3.047) - 254.594 Total
Akumulasi penyusutan Accumulated depreciation
Perangkat keras dan lunak 50.389 15.912 (546) - 65.755 Hardware and software
Leasehold improvement 22.193 7.894 (936) - 29.151 Leasehold improvement
Perlengkapan dan peralatan Office furniture and
kantor 15.350 4.751 (937) - 19.164 equipment
Kendaraan bermotor 796 441 (533) - 704 Vehicles
Total akumulasi penyusutan 88.728 28.998 (2.952) - 114.774 Total accumulated depreciation
Nilai buku bersih 62.460 139.820 Net book value
Aset tetap dalam pembangunan merupakan Fixed assets under construction is related to
renovasi atas kantor cabang dan biaya several branch office renovation and software
pengembangan perangkat lunak dengan estimasi development, with estimated percentage of
persentase penyelesaian sebagai berikut: completion as follows:
31 Desember 2025/December 31, 2025
Estimasi tahun Kisaran persentase
penyelesaian/ penyelesaian/
Jumlah/ Estimated year Range percentage of
Amount of completion completion
Aset tetap dalam pembangunan 10.515 2026 50%-95% Fixed assets under construction
31 Desember 2024/December 31, 2024
Estimasi tahun Kisaran persentase
penyelesaian/ penyelesaian/
Jumlah/ Estimated year Range percentage of
Amount of completion completion
Aset tetap dalam pembangunan 21.505 2025 25%-95% Fixed assets under construction
Penambahan aset tetap pada tanggal-tanggal Additions of fixed assets as of December 31, 2025
31 Desember 2025 dan 2024 terdiri dari renovasi and 2024 consists of renovation of branch office
bangunan kantor cabang, kursi, meja, AC, buildings, chairs, desks, AC, computers, laptops
komputer, laptop dan printer yang digunakan untuk and printers that used for the Bank’s operational
aktivitas operasional Bank. activities.
Beban penyusutan aset tetap adalah sebesar Depreciation expense charged to operations
Rp36.327 dan Rp28.998 masing-masing untuk amounted to Rp36,327 and Rp28,998 for the years
tahun yang berakhir pada tanggal-tanggal ended December 31, 2025 and 2024, respectively
31 Desember 2025 dan 2024 (Catatan 33). (Note 33).
81
Page 516
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET TETAP DAN ASET HAK GUNA - NETO 16. FIXED ASSETS AND RIGHTS OF USE ASSETS –
(lanjutan) NET (continued)
Aset tetap (lanjutan) Fixed assets (continued)
Pada tanggal-tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the gross
jumlah tercatat bruto dari setiap aset tetap yang amount of fixed assets which have been fully
telah disusutkan penuh dan masih digunakan depreciated and are still being used amounted to
masing-masing adalah sebesar Rp63.375 dan Rp63,375 and Rp53,287, respectively.
Rp53.287.
Untuk tahun yang berakhir pada tanggal For the year ended December 31, 2025 the Bank
31 Desember 2025, Bank menjual aset tetapnya sold fixed assets with carrying amount amounting to
dengan nilai tercatat sebesar Rp9 dengan harga jual Rp9 with selling price amounting to Rp30.
sebesar Rp30.
Untuk tahun yang berakhir pada tanggal For the year ended December 31, 2024 the Bank
31 Desember 2024, Bank menjual aset tetapnya sold fixed assets with carrying amount amounting to
dengan nilai tercatat sebesar Rp95 dengan harga Rp95 with selling price amounting to Rp324.
jual sebesar Rp324.
Aset tetap Bank diasuransikan terhadap risiko Fixed assets of the Bank were insured against risk
kebakaran, gempa bumi, huru-hara, pencurian dan of fire, eathquake, chaos, theft and other risks to
risiko lainnya kepada perusahaan asuransi, yaitu insurance companies which are PT Asuransi
PT Asuransi Central Asia (pihak berelasi) sebesar Central Asia (related party) with sum insured
Rp125.467 dan Rp68.917 masing-masing pada Rp125,467 and Rp68,917 as of December 31, 2025
tanggal 31 Desember 2025 dan 2024. Manajemen and 2024, respectively. Management believes that
berpendapat bahwa nilai pertanggungan tersebut the insurance coverage is adequate to cover
cukup untuk menutup kemungkinan kerugian atas possible losses on the assets insured.
aset yang dipertanggungkan.
Manajemen berpendapat bahwa tidak terdapat Management believes that there are no events or
peristiwa atau perubahan keadaan yang mungkin changes in circumstances that may raise indications
menimbulkan indikasi penurunan nilai aset tetap, of impairment in value of fixed assets, thus no
sehingga tidak dibentuk cadangan kerugian allowance for impairment losses was provided as of
penurunan nilai pada tanggal-tanggal 31 Desember December 31, 2025 and 2024.
2025 dan 2024.
Pada tanggal-tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, there were no
2024, tidak terdapat aset tetap Bank yang fixed assets pledged as collateral.
dijaminkan.
82
Page 517
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET TETAP DAN ASET HAK GUNA - NETO 16. FIXED ASSETS AND RIGHTS OF USE ASSETS –
(lanjutan) NET (continued)
Aset hak guna Rights of use assets
Aset hak guna pada tanggal 31 Desember 2025 Rights of use assets as of December 31, 2025 are
adalah sebagai berikut: as follows:
31 Desember/December 31, 2025
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasiflkasi*)/ Ending
Balance Additions Disposals Reclassification*) Balance
Harga perolehan Cost
Bangunan 139.277 6.402 - - 145.679 Buildings
Komputer dan mesin 49.496 1.560 - (2.321) 48.735 Computer and machine
Kendaraan bermotor 33.084 - - - 33.084 Vehicles
Total harga perolehan 221.857 7.962 - (2.321) 227.498 Total cost
Akumulasi penyusutan Accumulated depreciation
Bangunan 76.819 23.114 - (2.321) 97.612 Buildings
Komputer dan mesin 31.687 7.778 - - 39.465 Computer and machine
Kendaraan bermotor 15.008 4.233 - - 19.241 Vehicles
Total akumulasi penyusutan 123.514 35.125 - (2.321) 156.318 Total accumulated depreciation
Nilai buku 98.343 71.180 Book value
*) Termasuk didalamnya aset hak guna yang kepemilikannya *) Including rights of use assets whose ownership has been fully
telah beralih sepenuhnya kepada Bank setelah masa sewa transferred to the Bank after the lease purchase period ends
beli berakhir dan dicatat sebagai aset tetap and recorded as fixed assets.
Beban aset hak guna yang dilaporkan dalam Rights of use expense disclosed in the statement
laporan laba rugi dan penghasilan komprehensif of profit or loss and other comprehensive income
lainnya pada tahun yang berakhir pada tanggal for the year ended December 31, 2025 are as
31 Desember 2025 adalah sebagai berikut: follows:
Beban penyusutan Beban bunga atas
aset hak guna/ liabilitas sewa/
Rights of use assets Interest expense on
depreciation expense lease liabilities
Bangunan 23.114 1.326 Buildings
Komputer dan mesin 7.778 1.753 Computer and machine
Kendaraan bermotor 4.233 1.193 Vehicles
Total 35.125 4.272 Total
Aset hak guna pada tanggal 31 Desember 2024 Rights of use assets as of December 31, 2024 are
adalah sebagai berikut: as follows:
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Harga perolehan Cost
Bangunan 93.268 46.009 - 139.277 Buildings
Komputer dan mesin 43.666 5.830 - 49.496 Computer and machine
Kendaraan bermotor 11.919 21.165 - 33.084 Vehicles
Total harga perolehan 148.853 73.004 - 221.857 Total cost
Akumulasi penyusutan Accumulated depreciation
Bangunan 56.694 20.125 - 76.819 Buildings
Komputer dan mesin 22.603 9.084 - 31.687 Computer and machine
Kendaraan bermotor 10.958 4.050 - 15.008 Vehicles
Total akumulasi penyusutan 90.255 33.259 - 123.514 Total accumulated depreciation
Nilai buku 58.598 98.343 Book value
83
Page 518
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET TETAP DAN ASET HAK GUNA- NETO 16. FIXED ASSETS AND RIGHTS OF USE ASSETS-
(lanjutan) NET (continued)
Aset hak guna (lanjutan) Rights of use assets (continued)
Beban aset hak guna yang dilaporkan dalam Rights of use expense disclosed in the statement
laporan laba rugi dan penghasilan komprehensif of profit or loss and other comprehensive income
lainnya pada tahun yang berakhir pada tanggal for the year ended December 31, 2024 are as
31 Desember 2024 adalah sebagai berikut: follows:
Beban penyusutan Beban bunga atas
aset hak guna/ liabilitas sewa/
Rights of use assets Interest expense on
depreciation expense lease liabilities
Bangunan 20.125 1.035 Buildings
Komputer dan mesin 9.084 2.199 Computer and machine
Kendaraan bermotor 4.050 1.417 Vehicles
Total 33.259 4.651 Total
Aset hak guna pada tanggal-tanggal 31 Desember Right of use assets as of December 31, 2025 and
2025 dan 2024 merupakan kontrak sewa atas 2024 represent lease contracts for branch office
bangunan kantor cabang, mobil, komputer, mesin buildings, cars, computers, money sorting
sortir uang, EDC, ATM, dan CDM baik dengan pihak machines, EDC, ATM, and CDM both with related
berelasi maupun pihak ketiga. parties and third parties.
Bank melakukan perjanjian sewa aset dengan Bank entered into an asset lease agreement with
syarat dan ketentuan yang diantaranya mencakup terms and conditions which include the lease
periode sewa berkisar antara 1- 5 tahun, memiliki period rainging from 1- 5 years, having an option
opsi perpanjangan masa sewa, tidak memiliki opsi to extend the lease term, do not include early-
early-termination dan tidak memiliki opsi pembelian termination option and do not include a purchase
diakhir masa sewa. option at the end of the lease term.
Bank juga memiliki sewa tertentu dengan masa The Bank also has certain leases with terms of
sewa 12 bulan atau kurang dan sewa aset bernilai 12 months or less and leases of low value assets.
rendah. Bank menerapkan pengecualian untuk The Bank applies exemptions for short-term and
sewa jangka pendek dan sewa bernilai rendah untuk low-value leases for these leases.
sewa tersebut.
17. ASET LAIN-LAIN 17. OTHER ASSETS
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Agunan yang diambil alih 399.344 119.633 Foreclosed collateral
Piutang ATM 76.651 35.146 ATM receivables
Setoran jaminan 35.640 17.291 Security deposits
Persediaan kantor 4.021 4.266 Office inventories
Setoran dalam perjalanan - 13.487 Deposit in transit
Lain-lain 2.939 9.839 Others
Total 518.595 199.662 Total
84
Page 519
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
17. ASET LAIN-LAIN (lanjutan) 17. OTHER ASSETS (continued)
Agunan yang diambil alih (AYDA) adalah aset yang Foreclosed collateral (AYDA) is an asset obtained
diperoleh Bank, baik melalui pelelangan maupun di by the Bank, either through auction or outside the
luar pelelangan berdasarkan penyerahan secara auction based on voluntary submission by the
sukarela oleh pemilik agunan atau berdasarkan owner of the collateral or based on the power to sell
kuasa untuk menjual di luar lelang dari pemilik outside the auction from the owner of the collateral
agunan dalam hal debitur tidak memenuhi in the event that the debtor does not fulfill his
liabilitasnya kepada Bank. Agunan yang diambil alih obligations to the Bank. Foreclosed collateral mainly
terutama terdiri dari tanah dan bangunan. consists of land and buildings.
Bank telah melakukan upaya penyelesaian atas The Bank has made efforts to settle the foreclosed
agunan yang diambil alih dengan melakukan upaya assets by making sales efforts in the form of
penjualan dalam bentuk lelang atau auctions or takeover of collateral by investors for the
pengambilalihan agunan oleh investor atas agunan foreclosed assets.
yang diambil alih.
Aset lain-lain dari pihak berelasi pada Other assets from related parties as of December
tanggal-tanggal 31 Desember 2025 dan 31, 2025 and 2024, are Rp3,373 and Rp4,938,
2024 adalah masing-masing sebesar Rp3.373 dan respectively (Note 36).
Rp4.938 (Catatan 36).
18. LIABILITAS SEGERA 18. LIABILITIES DUE IMMEDIATELY
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Titipan dan transfer 13.613 11.697 Deposit and transfer
Tarikan dana ATM Bersama 10.172 11.086 ATM Bersama - withdrawal
Bunga deposito jatuh tempo 33 34 Matured time deposits - interest
Lain-lain 71 19 Others
Total 23.889 22.836 Total
19. SIMPANAN DARI NASABAH 19. DEPOSITS FROM CUSTOMERS
31 Desember/
December 31, 2025
Pihak Berelasi/ Pihak Ketiga/
Related Parties Third Parties Total
Rupiah Rupiah
Giro 3.889.475 4.480.422 8.369.897 Current accounts
Deposito 1.852.282 14.248.704 16.100.986 Time deposits
Tabungan 1.582 1.251.265 1.252.847 Saving accounts
5.743.339 19.980.391 25.723.730
Mata uang asing Foreign currencies
Giro 116.144 460.239 576.383 Current accounts
Deposito 3.950 934.390 938.340 Time deposits
Tabungan 670 20.555 21.225 Saving accounts
120.764 1.415.184 1.535.948
Total 5.864.103 21.395.575 27.259.678 Total
85
Page 520
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. SIMPANAN DARI NASABAH (lanjutan) 19. DEPOSITS FROM CUSTOMERS (continued)
31 Desember/
December 31, 2024
Pihak Berelasi/ Pihak Ketiga/
Related Parties Third Parties Total
Rupiah Rupiah
Giro 1.732.492 2.026.491 3.758.983 Current accounts
Deposito 1.730.694 12.871.824 14.602.518 Time deposits
Tabungan 2.645 801.044 803.689 Saving accounts
3.465.831 15.699.359 19.165.190
Mata uang asing Foreign currencies
Giro 31.604 323.181 354.785 Current accounts
Deposito 2.321 583.156 585.477 Time deposits
Tabungan 188 21.576 21.764 Saving accounts
34.113 927.913 962.026
Total 3.499.944 16.627.272 20.127.216 Total
a. Giro a. Current accounts
Tingkat suku bunga per tahun adalah sebagai The interest rate range per annum are as
berikut: follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah 0,00% - 6,00% 0,00% - 6,25% Rupiah
Dolar Amerika Serikat 0,00% - 4,25% 0,00% - 5,00% United States Dollar
Dolar Singapura 0,00% - 0,50% 0,00% - 0,50% Singapore Dollar
Dolar Australia 0,00% - 0,25% 0,00% - 0,25% Australian Dollar
Euro Eropa 0,00% - 0,10% 0,00% - 0,10% European Euro
Pada tanggal-tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, current
2024, jumlah giro yang dijaminkan sebagai account has been secured by cash collateral in
jaminan kredit yang diberikan masing-masing form of current accounts amounting to
sebesar Rp285.306 dan RpNihil (Catatan 10). Rp285,306 and RpNil, respectively (Note 10).
dan tidak terdapat giro yang dijadikan jaminan And there is no demand deposit pledged as
atas bank garansi diterbitkan. collateral for the issued bank guarantee
Giro dari pihak yang berelasi diungkapkan Current accounts from related parties are
dalam Catatan 36. Informasi mengenai jatuh disclosed in Note 36. Information with respect
tempo diungkapkan pada Catatan 40. to maturities is disclosed in Note 40.
b. Tabungan b. Saving accounts
31 Desember/
December 31, 2025
Pihak Berelasi/ Pihak Ketiga/
Related Parties Third Parties Total
Rupiah Rupiah
Tabina Perdana 292 612.153 612.445 Tabina Perdana
Tabina Eksekutif 703 576.359 577.062 Tabina Eksekutif
Tabina Digital 587 48.002 48.589 Tabina Digital
Tabina Berjangka - 8.724 8.724 Tabina Berjangka
Tabungan Pinter - 3.907 3.907 Tabungan Pinter
Tabunganku - 2.040 2.040 Tabunganku
Tabungan Simpel - 79 79 Tabungan Simpel
1.582 1.251.264 1.252.846
Mata uang asing Foreign currencies
Tabina Perdana 670 20.556 21.226 Tabina Perdana
Total 2.252 1.271.820 1.274.072 Total
86
Page 521
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. SIMPANAN DARI NASABAH (lanjutan) 19. DEPOSITS FROM CUSTOMERS (continued)
b. Tabungan (lanjutan) b. Saving accounts (continued)
31 Desember/
December 31, 2024
Pihak Berelasi/ Pihak Ketiga/
Related Parties Third Parties Total
Rupiah Rupiah
Tabina Perdana 2.372 694.370 696.742 Tabina Perdana
Tabina Eksekutif - 82.911 82.911 Tabina Eksekutif
Tabina Digital 209 6.060 6.269 Tabina Digital
Tabina Berjangka 64 9.703 9.767 Tabina Berjangka
Tabungan Pinter - 5.574 5.574 Tabungan Pinter
Tabunganku - 2.415 2.415 Tabunganku
Tabungan Simpel - 11 11 Tabungan Simpel
2.645 801.044 803.689
Mata uang asing Foreign currencies
Tabina Perdana 188 21.576 21.764 Tabina Perdana
Total 2.833 822.620 825.453 Total
Tingkat suku bunga per tahun adalah sebagai The interest rate range per annum were as
berikut: follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah 0,79% 0,94% Rupiah
Dolar Amerika Serikat 0,49% 0,43% United States Dollar
Dolar Singapura 0,00% 0,00% Singapore Dollar
Euro Eropa 0,00% 0,00% European Euro
Yen Jepang 0,00% 0,00% Japanese Yen
Dolar Australia 0,01% 0,01% Australian Dollar
Renminbi China 0,00% 0,00% Chinese Renminbi
Pound Sterling Inggris 0,00% 0,00% Great Britain Poundsterling
Pada tanggal-tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, there were
2024, tidak terdapat tabungan yang dijadikan no saving accounts pledged as collateral for
jaminan atas kredit yang diberikan dan Bank loans and Bank guarantee issued.
garansi yang diterbitkan.
Tabungan dari pihak-pihak berelasi Saving accounts from related parties are
diungkapkan dalam Catatan 36. Informasi disclosed in Note 36. Information in respect of
mengenai jatuh tempo diungkapkan pada maturities is disclosed in Note 40.
Catatan 40.
c. Deposito c. Time Deposits
Deposito terdiri dari: Time deposits consist of:
31 Desember/
December 31, 2025
Pihak Berelasi/ Pihak Ketiga/
Related Parties Third Parties Total
Rupiah Rupiah
Deposito berjangka 1.846.682 13.715.004 15.561.686 Time deposits
Deposit on call 5.600 533.700 539.300 Deposit on call
1.852.282 14.248.704 16.100.986
Mata uang asing Foreign currencies
Deposito berjangka 3.950 934.390 938.340 Time deposits
Total 1.856.232 15.183.094 17.039.326 Total
87
Page 522
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. SIMPANAN DARI NASABAH (lanjutan) 19. DEPOSITS FROM CUSTOMERS (continued)
c. Deposito (lanjutan) c. Time Deposits (continued)
Deposito terdiri dari: (lanjutan) Time deposits consist of: (continued)
31 Desember/
December 31, 2024
Pihak Berelasi/ Pihak Ketiga/
Related Parties Third Parties Total
Rupiah Rupiah
Deposito berjangka 1.425.744 12.568.454 13.994.198 Time deposits
Deposit on call 304.950 303.370 608.320 Deposit on call
1.730.694 12.871.824 14.602.518
Mata uang asing Foreign currencies
Deposito berjangka 2.321 573.499 575.820 Time deposits
Deposit on call - 9.657 9.657 Deposit on call
Total 1.733.015 13.454.980 15.187.995 Total
Berdasarkan jangka waktu kontrak: By periods of contract:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
≤ 1 bulan 10.721.532 8.617.792 ≤ 1 month
> 1 - 3 bulan 1.692.529 4.451.028 > 1 - 3 months
> 3 - 6 bulan 3.189.136 1.066.375 > 3 - 6 months
> 6 - 12 bulan 1.436.129 1.052.800 > 6 - 12 months
Total 17.039.326 15.187.995 Total
Berdasarkan jatuh tempo: By maturity date:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
≤ 1 bulan 12.289.647 10.350.043 ≤ 1 month
> 1 - 3 bulan 3.762.350 3.538.161 > 1 - 3 months
> 3 - 6 bulan 582.482 813.431 > 3 - 6 months
> 6 - 12 bulan 404.847 486.360 > 6 - 12 months
Total 17.039.326 15.187.995 Total
Pada tanggal-tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024 time
2024, jumlah deposito yang dijaminkan sebagai deposits pledged as loan collaterals amounted
jaminan kredit yang diberikan masing-masing to Rp1,067,973 and Rp737,284 respectively
sebesar Rp1.067.973 dan Rp737.284 (Catatan (Note 10). While as of December 31, 2025 and
10). Sedangkan pada tanggal-tanggal 2024, time deposits pledged as Bank
31 Desember 2025 dan 2024, jumlah deposito Guarantee issued collaterals amounted to
yang dijaminkan sebagai jaminan Bank Garansi Rp57,495 and Rp89,207, respectively (Note
diterbitkan masing-masing sebesar Rp57.495 35).
dan Rp89.207 (Catatan 35).
88
Page 523
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. SIMPANAN DARI NASABAH (lanjutan) 19. DEPOSITS FROM CUSTOMERS (continued)
c. Deposito (lanjutan) c. Time Deposits (continued)
Tingkat suku bunga per tahun adalah sebagai The interest rate range per annum were as
berikut: follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah 5,03% 5,74% Rupiah
Dolar Amerika Serikat 3,14% 3,66% United States Dollar
Euro Eropa 0,15% 0,15% European Euro
Dolar Singapura 3,00% - Singapore Dollar
Deposito berjangka dari pihak-pihak berelasi Time deposits from related parties are
diungkapkan dalam Catatan 36. Informasi disclosed in Note 36. Information with respect
mengenai jatuh tempo diungkapkan pada to maturities is disclosed in Note 40.
Catatan 40.
20. SIMPANAN DARI BANK LAIN 20. DEPOSITS FROM OTHER BANKS
Seluruh simpanan dari bank lain merupakan All deposits from other banks are third parties
transaksi dengan pihak ketiga dalam mata uang transactions in Rupiah currency, consist of:
Rupiah, terdiri dari:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Interbank call money 100.000 296.570 Interbank call money
Giro 62.214 36.436 Current accounts
Deposito berjangka 7.363 66.500 Time deposits
Tabungan 2.773 5.902 Savings
Total 172.350 405.408 Total
a. Giro a. Current accounts
Tingkat suku bunga per tahun atas giro masing- The interest rate range per annum of
masing berkisar antara 0,00% - 4,50% dan 0.00% - 4.50% and 0,50% - 4,50% for
0,50% - 4,50% dan 31 Desember 2025 dan December 31, 2025 and 2024, respectively.
2024.
Pada tanggal-tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, there were
2024, tidak terdapat giro yang dijadikan no current accounts pledged as collateral.
jaminan.
89
Page 524
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. SIMPANAN DARI BANK LAIN (lanjutan) 20. DEPOSITS FROM OTHER BANKS (continued)
b. Deposito b. Time Deposits
Berdasarkan jatuh tempo: By maturity date:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
≤ 1 bulan 7.363 66.500 ≤ 1 month
Pada tanggal-tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, there were
2024, tidak terdapat deposito dari bank lain no time deposits from other banks pledged as
yang dijadikan jaminan. collateral.
Tingkat suku bunga per tahun masing-masing The interest rate range per annum of
berkisar antara 3,50% - 4,25% dan 3.50% - 4.25% and 4.25% - 6.25% as of
4,25% - 6,25% untuk 31 Desember 2025 dan December 31, 2025 and 2024, respectively.
2024.
Informasi mengenai jatuh tempo diungkapkan Information with respect to maturities are
pada Catatan 40. disclosed in Note 40.
c. Interbank call money c. Interbank call money
Tingkat suku bunga per tahun masing- masing The interest rate range per annum of
berkisar antara 4,50% - 4,85% dan 4,61% - 4.50% - 4.85% and 4.61% - 6.35% for
6,35% untuk 31 Desember 2025 dan 2024. December 31, 2025 and 2024, respectively.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, there were
tidak terdapat interbank call money yang no interbank call money pledged as collateral.
dijadikan jaminan.
Informasi mengenai jatuh tempo diungkapkan Information with respect to maturities are
pada Catatan 40. disclosed in Note 40.
21. EFEK-EFEK YANG DIJUAL DENGAN JANJI 21. SECURITIES SOLD UNDER REPURCHASE
DIBELI KEMBALI AGREEMENTS
31 Desember/December 31, 2025
Beban
Nilai bunga yang
pembelian belum
Nilai nominal/ Tanggal Tanggal kembali/ diamortisasi/ Nilai tercatat/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ Repurchase Unamortized Carrying
Counterparty Type of securities amount Starting date Due date amount interest value
Pihak ketiga/
Third parties
Obligasi Pemerintah 100.000 19 Desember/ 2 Januari/ 101.631 (14 ) 101.617
PT Bank Mandiri FR 0107/ December 19, January 2,
(Persero) Tbk Government bonds 2025 2026
FR 0107
Sekuritas Rupiah
Bank Indonesia 200.000 19 Desember/ 2 Januari/ 199.425 (26 ) 199.399
PT Bank JTrust IDSR190126367S/ December 19, January 2,
Indonesia Tbk Bank Indonesia 2025 2026
Rupiah Securities
IDSR190126367S
Total 300.000 301.056 (40) 301.016
Pada tanggal 31 Desember 2025, tingkat suku As of December 31, 2025, the average interest
bunga rata-rata per tahun adalah sebesar 4,83%. rate was 4.83%.
90
Page 525
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. PERPAJAKAN 22. TAXATION
a. Pajak dibayar dimuka a. Prepaid Tax
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pajak penghasilan Income taxes
Pasal 28 Article 28
Tahun 2024 23.718 23.718 Year 2024
Tahun 2025 10.074 - Year 2025
Total 33.792 23.718 Total
b. Utang pajak b. Taxes payable
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pajak penghasilan Income taxes
Pasal 4 (2) 22.292 17.775 Article 4 (2)
Pasal 21 5.181 3.283 Article 21
Pasal 23 130 206 Article 23
Pasal 25 - 2.534 Article 25
Pasal 26 48 25 Article 26
Pajak pertambahan nilai 201 81 Value-added taxes
Total 27.852 23.904 Total
c. Beban (manfaat) pajak terdiri dari: c. Tax expense (benefit) consist of:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Pajak kini - 14.798 Current tax
Tahun lalu dari hasil
pemeriksaan pajak 2.423 1.029 Prior year tax examination
(Manfaat) beban pajak tangguhan (98.285) 9.788 Deferred tax (benefit) expense
Total (95.862) 25.615 Total
91
Page 526
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. PERPAJAKAN (lanjutan) 22. TAXATION (continued)
c. Rekonsiliasi antara (rugi) laba sebelum beban c. The reconciliation between (loss) income
pajak penghasilan menurut laporan laba rugi before tax expense as shown in the statement
dan penghasilan komprehensif lain dengan of profit or loss and other comprehensive
(rugi) laba kena pajak pada tanggal-tanggal 31 income and estimated taxable (loss) income as
Desember 2025 dan 2024, adalah sebagai of December 31, 2025 and 2024 are as follows:
berikut:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
(Rugi) laba sebelum beban pajak (464.880) 107.463 (Loss) income before tax expense
Beda temporer: Temporary differences:
Cadangan kerugian Allowance
penurunan nilai for impairment losses of
kredit yang diberikan - (44.010) loans
Cadangan bonus dan tunjangan lain (3.439) (7.576) Bonus accrual and other allowances
Cadangan kerugian Allowance
penurunan nilai for impairment losses of
aset keuangan selain financial assets
kredit yang diberikan 9.913 464 other than loans
Imbalan kerja jangka panjang -
neto 5.630 6.835 Long-term benefits - net
Penyusutan aset tetap (15) 70 Depreciation of fixed assets
Penyusutan aset hak guna Depreciation of rights-of-use assets
dan beban bunga and interest expense on
liabilitas sewa (1.641) 2.195 lease liabilities
Kerugian (keuntungan) yang belum Unrealized loss (gain) on
direalisasi atas perubahan changes in fair value of
nilai wajar efek-efek yang marketable securities
diklasifikasikan sebagai nilai classified as fair value through
wajar melalui laba rugi 5.911 (2.469) profit and loss
Beda tetap: Permanent differences:
Beban umum dan administrasi 16.464 3.293 General and administrative expenses
Penyusutan atas aset tetap yang Depreciation of fixed assets
tidak dapat disusutkan that are
secara pajak 498 268 non deductible
Sumbangan dan hadiah 1.166 732 Donation and gifts
Taksiran (rugi) laba kena pajak (430.393) 67.265 Estimated taxable (loss) income
Beban pajak penghasilan - 14.798 Corporate income tax expense
Pajak penghasilan yang Income tax
dibayar - pasal 25 (10.074) (38.516) paid - article 25
Lebih bayar pajak Corporate income tax
penghasilan badan (10.074) (23.718) overpayment
Perhitungan taksiran penghasilan kena pajak Calculation of estimated taxable income for the
untuk tahun yang berakhir pada tanggal-tanggal year ended December 31, 2025 were the basis
31 Desember 2025 menjadi dasar dalam for preparing annual tax returns for 2025.
pengisian Surat Pemberitahuan (SPT) Tahunan
2025.
Berdasarkan Undang-undang No. 7 Tahun Based on Law No. 7 Year 2021 dated October
2021 tanggal 29 Oktober 2021 tentang 29, 2021 on Harmonization of Taxation
Harmonisasi Peraturan Perpajakan, tarif pajak Regulation, income tax rate on Corporate
yang dikenakan atas penghasilan kena pajak taxpayer and Permanent Establishment’s
bagi Wajib Pajak badan dalam negeri dan taxable income is 22% which effective since
bentuk usaha tetap adalah sebesar 22% yang fiscal year 2022.
berlaku sejak tahun pajak 2022.
92
Page 527
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. PERPAJAKAN (lanjutan) 22. TAXATION (continued)
d. Aset (Liabilitas) Pajak Tangguhan - Neto d. Deferred Tax Assets (Liabilities) - Net
Pengaruh pajak atas perbedaan temporer yang The tax effects on significant outstanding
signifikan antara pelaporan keuangan dan temporary differences between financial and tax
pajak adalah sebagai berikut: reporting purposes are as follows:
31 Desember 2025/December 31, 2025
Dikreditkan/
(dibebankan) ke
laporan laba rugi
komprehensif/
Credited/
(charged) to Dikreditkan/
statement of (dibebankan) ke
profit or loss ekuitas/
Saldo awal/ and other Credited/ Saldo akhir/
Beginning comprehensive (charged) to Ending
balance income equity balance
Rugi fiskal - 94.686 - 94.686 Fiscal loss
Imbalan kerja jangka panjang 6.041 1.239 (184) 7.096 Long-term benefits
Cadangan kerugian penurunan Allowance for impairment losses
nilai agunan yang diambil alih 4.182 - - 4.182 of foreclosed collateral
Penyusutan aset tetap 21 (3) - 18 Depreciation of fixed assets
Cadangan kerugian penurunan Allowance for impairment losses
nilai aset keuangan selain on financial assets
kredit yang diberikan 5.412 2.181 - 7.593 other than loans
Keuntungan yang belum direalisasi Net unrealized gain from
atas perubahan nilai wajar change in fair value of
efek-efek yang diklasifikasikan marketable securities classified as
nilai wajar melalui laba rugi (1.979) 1.300 - (679) fair value through profit or loss
Cadangan bonus dan
tunjangan lainnya 5.236 (757) - 4.479 Bonus accrual and other allowances
(Keuntungan) kerugian yang belum
direalisasi atas perubahan Net unrealized (gain) loss from
nilai wajar efek-efek change in fair value of
yang diklasifikasikan marketable securities classified
nilai wajar melalui penghasilan as fair value through other
komprehensif lain - neto 9.875 - (14.628) (4.753) comprehensive income - net
Penyusutan aset hak guna Depreciation of rights-of-use assets
dan beban bunga and interest expense on
liabilitas sewa 1.197 (361) - 836 lease liabilities
Neto 29.985 98.285 (14.812) 113.458 Net
31 Desember 2024/December 31, 2024
Dikreditkan/
(dibebankan) ke
laporan laba rugi
komprehensif/
Credited/
(charged) to Dikreditkan/
statement of (dibebankan) ke
profit or loss ekuitas/
Saldo awal/ and other Credited/ Saldo akhir/
Beginning comprehensive (charged) to Ending
balance income equity balance
Imbalan kerja jangka panjang 4.767 1.504 (230) 6.041 Long-term benefits
Cadangan kerugian penurunan Allowance for impairment losses
nilai agunan yang diambil alih 4.182 - - 4.182 of foreclosed collateral
Penyusutan aset tetap 6 15 - 21 Depreciation of fixed assets
Cadangan kerugian penurunan Allowance for impairment losses
nilai kredit yang diberikan 9.683 (9.683) - - of loans
Cadangan kerugian penurunan Allowance for impairment losses
nilai aset keuangan selain on financial assets
kredit yang diberikan 5.310 102 - 5.412 other than loans
Keuntungan yang belum direalisasi Net unrealized gain from
atas perubahan nilai wajar change in fair value of
efek-efek yang diklasifikasikan marketable securities classified as
nilai wajar melalui laba rugi (1.436) (543) - (1.979) fair value through profit or loss
Cadangan bonus dan
tunjangan lainnya 6.903 (1.667) - 5.236 Bonus accrual and other allowances
93
Page 528
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. PERPAJAKAN (lanjutan) 22. TAXATION (continued)
d. Aset (Liabilitas) Pajak Tangguhan - Neto d. Deferred Tax Assets (Liabilities) - Net
(lanjutan) (continued)
31 Desember 2024/December 31, 2024
Dikreditkan/
(dibebankan) ke
laporan laba rugi
komprehensif/
Credited/
(charged) to Dikreditkan/
statement of (dibebankan) ke
profit or loss ekuitas/
Saldo awal/ and other Credited/ Saldo akhir/
Beginning comprehensive (charged) to Ending
balance income equity balance
Kerugian yang belum
direalisasi atas perubahan Net unrealized loss from
nilai wajar efek-efek change in fair value of
yang diklasifikasikan marketable securities classified
nilai wajar melalui penghasilan as fair value through other
komprehensif lain - neto 2.589 - 7.286 9.875 comprehensive income - net
Penyusutan aset hak guna Depreciation of rights-of-use assets
dan beban bunga and interest expense on
liabilitas sewa 713 484 - 1.197 lease liabilities
Neto 32.717 (9.788) 7.056 29.985 Net
Berdasarkan Peraturan Menteri Keuangan Based on the Regulation of the Minister of
Republik Indonesia Nomor 74 Tahun 2024 Finance of the Republic of Indonesia Number 74
("PMK 74") tentang Pembentukan Cadangan Year 2024 ("PMK 74") concerning the
Piutang Tak Tertagih yang Boleh Dikurangkan Establishment of Reserves for Uncollectible
dari Penghasilan Bruto, terdapat perubahan Receivables that Can Be Deductible from Gross
pada ketentuan perhitungan penyisihan piutang Income, there are changes to the provisions for
tak tertagih yang boleh dikurangkan dari calculating the allowance for uncollectible
penghasilan bruto. Selisih lebih antara saldo receivables that can be deducted from gross
awal cadangan piutang tak tertagih tahun 2024 income. The excess difference between the
yang dihitung menggunakan PMK 74 dan saldo beginning balance of the 2024 uncollectible
akhir cadangan piutang tak tertagih tahun 2023 receivables reserve calculated using PMK 74
yang dihitung menggunakan peraturan and the ending balance of the 2023 uncollectible
sebelumnya diakui seluruhnya oleh Bank receivables reserve calculated using the
sebagai beban yang dapat dikurangkan pada previous regulation was fully recognized by the
tahun fiskal 2024. Terkait dengan hal tersebut, Bank as a deductible expense in the 2024 fiscal
aset pajak tangguhan yang dimanfaatkan Bank year. Related to this, the deferred tax assets
pada tahun fiskal 2024 adalah sebesar utilized by the Bank in fiscal year 2024 is
Rp9.683. Rp9,683.
94
Page 529
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. PERPAJAKAN (lanjutan) 22. TAXATION (continued)
e. Rekonsiliasi Beban Pajak e. Tax Expense Reconciliation
Rekonsiliasi antara beban pajak dengan The reconciliation between the tax expense
menggunakan tarif pajak yang berlaku dari laba computed by applying the applicable tax rate on
sebelum beban pajak dan beban pajak - neto the income before tax expense and the tax
seperti yang disajikan dalam laporan laba rugi expense - net shown in the statement of profit
dan penghasilan komprehensif lainnya adalah or loss and other comprehensive income are as
sebagai berikut: follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
(Rugi)/laba sebelum beban pajak (464.880) 107.463 (Loss)/income before tax
(Manfaat) beban pajak penghasilan Income tax (benefit) expense at
dengan tarif pajak yang berlaku (102.273) 23.642 the applicable tax rate
Beda tetap - neto 3.988 944 Permanent differences - net
Beban pajak dari pemeriksaan
pajak période lalu 2.423 1.029 Tax expense from prior year examination
(Manfaat) beban pajak - neto (95.862) 25.615 Tax (benefit) expense - net
f. Pemeriksaan Pajak f. Tax Examination
Berdasarkan Undang-Undang Perpajakan yang Under the prevailing Taxation Laws of
berlaku di Indonesia, Bank menghitung, Indonesia, the Bank calculates, determines and
menetapkan dan membayar sendiri besarnya pays tax payable based on self-assessment.
jumlah pajak yang terutang. Direktur Jenderal The Directorate General of Taxes (“DGT”) may
Pajak (“DJP”) dapat menetapkan atau assess or amend taxes within 5 (five) years
mengubah liabilitas pajak dalam batas waktu 5 from the time the tax becomes due and
(lima) tahun sejak saat terutangnya pajak dan subsequent years.
tahun-tahun selanjutnya.
Pemeriksaan tahun pajak 2021 Assessment for fiscal year 2021
Bank telah menerima Surat Ketetapan Pajak The Bank has received Tax Underpayment
Kurang Bayar (SKPKB) tanggal 16 Oktober Letter (SKPKB) dated October 16, 2025
2025 mengenai hasil pemeriksaan pajak untuk regarding tax audit result for the year 2021.
tahun 2021 sebesar Rp203.183. Atas SKPKB According to such SKPKB, The Bank has
tersebut, Bank telah setuju untuk membayar agreed to pay the underpayment of Rp2,470 on
sebagian SKPKB sebesar Rp2.470 di tanggal November 13, 2025, and for the remaining
13 November 2025, dan atas SKPKB lainnya, SKPKB, The Bank has submitted tax objection
Bank telah mengajukan keberatan pada tanggal letter on December 24, 2025. Bank has
24 Desember 2025. Bank telah mencatat recorded such payment of Rp1,428 and
pembayaran sebagian SKPKB masing-masing Rp1,042 as part of tax (benefit) expense - net
sebesar Rp1.428 dan Rp1.042 tersebut sebagai and general and administrative expense,
bagian dari (manfaat) beban pajak - neto dan respectively.
beban umum dan administrasi.
Sampai dengan tanggal penyelesaian laporan Until the date of completion of financial
keuangan, hasil dari pengajuan keberatan statements, the result of such objection is not
tersebut masih belum diketahui. yet determined.
95
Page 530
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. PERPAJAKAN (lanjutan) 22. TAXATION (continued)
f. Pemeriksaan Pajak (lanjutan) f. Tax Examination (continued)
Pemeriksaan tahun pajak 2020 Assessment for fiscal year 2020
Pada tanggal 31 Oktober 2025, Bank menerima The Bank has received tax underpayment letter
Surat Ketetapan Pajak Kurang Bayar (SKPKB) (SKPKB) from tax office amounting Rp1,501 on
dengan total Rp1.501. Bank telah melakukan October 31, 2025. The Bank has paid the
pembayaran atas kekurangan pajak tersebut di underpayment on November 24, 2025. The
tanggal 24 November 2025. Bank mencatat Bank has recorded the payment amounting
pembayaran masing-masing sebesar Rp995 Rp995 and Rp501 as part of tax (benefit)
dan Rp506 sebagai bagian dari (manfaat) expense - net and general and administrative
beban pajak - neto dan beban umum dan expense, respectively.
administrasi.
Pemeriksaan tahun pajak 2019 Assessment for fiscal year 2019
Bank telah menerima Surat Pemberitahuan Bank has received Notification of Tax Audit
Hasil Pemeriksaan Pajak (SPHP) Findings (SPHP) No. S-
No. S-00013/RIKSIS/KPP.0708/2023 tanggal 00013/RIKSIS/KPP.0708/2023 dated January
17 Januari 2024 mengenai hasil pemeriksaan 17, 2024 regarding tax audit result for the year
pajak untuk tahun 2019. Pada tanggal 26 Maret 2019. Bank has received tax underpayment
2024, Bank menerima Surat Ketetapan Pajak letter (SKPKB) from tax office amounting
Kurang Bayar (SKPKB) dengan total Rp1.527. Rp1,527 on March 26, 2024. Bank has paid the
Bank telah melakukan pembayaran atas underpayment on April 19, 2024. Bank has
kekurangan pajak tersebut di tanggal 19 April recorded the payment amounting Rp1,029 and
2024. Bank mencatat pembayaran masing- Rp498 as part of tax (benefit) expense - net and
masing sebesar Rp1.029 dan Rp498 sebagai general and administrative expense,
bagian dari (manfaat) beban pajak - neto dan respectively.
beban umum dan administrasi.
96
Page 531
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. LIABILITAS IMBALAN KERJA 23. EMPLOYEE BENEFITS LIABILITIES
Berdasarkan Peraturan Perusahaan, Bank Based on Internal regulation, the Bank has an
mempunyai kewajiban untuk memberikan imbalan obligation to provide benefits to certain employees
kerja karyawan berdasarkan lama kerjanya based on employees length of services, when an
karyawan ketika karyawan tersebut diberhentikan employee is terminated or upon reaching the
atau meninggalkan Bank dikarenakan telah mandatory retirement age or resigns voluntarily.
mencapai usia pensiun atau berhenti dengan This reward has defined benefit characteristics in
sukarela. Imbalan ini telah mencerminkan nature.
karakteristik dari imbalan tersebut.
Bank menyelenggarakan program pensiun manfaat The Bank organized defined benefit pension
pasti bagi para karyawannya. Program pensiun ini program for the employees. This pension program
dikelola oleh Dana Pensiun Lembaga Keuangan is managed by Dana Pensiun Lembaga Keuangan
(DPLK) Indolife. Kontribusi ke DPLK Indolife (DPLK) Indolife. Contribution to DPLK Indolife are
ditanggung sepenuhnya oleh Bank. Kontribusi Bank fully paid by the Bank. Bank’s contribution to DPLK
ke DPLK sebesar Rp5.000 masing-masing untuk amounted to Rp5,000 for years ended
tahun yang berakhir pada tanggal-tanggal December 31, 2025 and 2024, respectively.
31 Desember 2025 dan 2024.
Liabilitas imbalan kerja per tanggal-tanggal The employee benefits liabilities as of
31 Desember 2025 dan 2024 berdasarkan December 31, 2025 and 2024, were based on
perhitungan aktuaria yang dilakukan oleh aktuaris actuarial calculation performed by an independent
independen, Kantor Konsultan Aktuaria Steven & actuary, Kantor Konsultan Aktuaria Steven &
Mourits, berdasarkan laporannya Nomor 1200/ST- Mourits, based on their reports Number 1200/ST-
GG-PSAK219-INAP/II/2026 tertanggal 27 Februari GG-PSAK219-INAP/II/2026 dated February 27,
2026 dan laporannya Nomor 1288/MR-GG- 2026 and Number 1288/ST-GG-PSAK24-
PSAK219-INAP/II/2025 tertanggal 28 Februari INAP/III/2025 dated February 28, 2025,
2025. respectively.
Asumsi utama yang digunakan dalam perhitungan The actuarial valuation was carried out using
aktuaris adalah sebagai berikut: the following key assumptions:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Tingkat diskonto per tahun 6,65% 7,15% Discount rate per annum
Tingkat proyeksi kenaikan gaji
per tahun 7,00% 8,00% Salary increase rate per annum
Tingkat pengembalian aset program 6,65% 7,15% Rate of return plan assets
Usia pensiun normal 55 tahun/years 55 tahun/years Normal pension age
Tingkat mortalitas (kematian) TMI - 2019 TMI - 2019 Mortality rate
10% dari TMI 2019/ 10% dari TMI 2019/
Tingkat Cacat 10% from TMI 2019 10% from TMI 2019 Disability Rate
Tingkat Pengunduran Diri Resignation Rate
Usia 15 - 29 tahun 6% per tahun/year 6% per tahun/year 15 - 29 years old
Usia 30 - 34 tahun 3% per tahun/year 3% per tahun/year 30 - 34 years old
1,80% per tahun/ 1,80% per tahun/
Usia 35 - 39 tahun year year 35 - 39 years old
1,20% per tahun/ 1,20% per tahun/
Usia 40 - 50 tahun year year 40 - 50 years old
0,60% per tahun/ 0,60% per tahun/
Usia 51 - 52 tahun year year 51 - 52 years old
Usia 52 tahun ke atas 0% 0% above 52 years old
97
Page 532
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. LIABILITAS IMBALAN KERJA (lanjutan) 23. EMPLOYEE BENEFITS LIABILITIES (continued)
Liabilitas program imbalan pasti Defined benefit obligation
Jumlah liabilitas program imbalan pasti berdasarkan The balance of defined benefit obligation based on
perhitungan aktuaria independen per tanggal- the calculation from independent actuary as of
tanggal 31 Desember 2025 dan 2024 adalah December 31, 2025 and 2024, are as follows:
sebagai berikut:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Nilai kini liabilitas program Present value of defined benefit
imbalan pasti 44.733 37.176 program obligation
Nilai wajar aset program (12.491) (9.725) Fair value of plan assets
Total 32.242 27.451 Total
Perubahan nilai kini liabilitas program imbalan pasti The changes in present value of defined benefit
adalah sebagai berikut: obligation are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Saldo awal 37.176 28.442 Beginning balance
Beban jasa kini 11.959 10.291 Current service cost
Beban bunga 2.339 1.849 Interest cost
(Penghasilan) biaya jasa lalu (3.088) - Past service (income) cost
Aset program yang dialihkan (8) (1.209) Transferred assets program
Manfaat yang dibayarkan oleh
program (2.777) (1.235) Benefit paid by program
Pembayaran imbalan kerja
oleh Bank (574) (12) Benefit paid by Bank
Liabilitas yang harus diakui Liabilities assumed due to
terkait pengakuan beban jasa lalu 768 297 recognition of past service cost
(Keuntungan) kerugian aktuarial: Actuarial (gain) loss:
perubahan asumsi keuangan (1.339) (1.314) changes in financial assumptions
experience adjustments 277 67 experience adjustments
Saldo akhir 44.733 37.176 Ending balance
Beban program imbalan pasti adalah sebagai Defined benefit obligation expense are as
berikut: follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Beban jasa kini 11.959 10.291 Current service cost
Beban bunga 2.339 1.849 Interest expense
(Penghasilan) biaya jasa lalu (3.088) - Past service (income) cost
Penghasilan bunga aset program (775) (590) Interest income from plan assets
Liabilitas yang harus diakui terkait Liabilities assumed due to
pengakuan beban jasa lalu 768 297 recognition of past service cost
Beban imbalan kerja 11.203 11.847 Employee benefit expense
98
Page 533
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. LIABILITAS IMBALAN KERJA (lanjutan) 23. EMPLOYEE BENEFITS LIABILITIES (continued)
Liabilitas program imbalan pasti (lanjutan) Defined benefit obligation (continued)
Rekonsiliasi perubahan liabilitas program imbalan The reconciliation of change of defined benefit
pasti selama tahun berjalan adalah sebagai berikut: obligation during the year are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Saldo awal 27.451 21.661 Beginning balance
Beban imbalan kerja pada Employee benefits expenses charged in
laporan laba rugi 11.203 11.847 statement of profit or loss
(Keuntungan) kerugian
pengukuran kembali (Gain) loss on
imbalan kerja pada remeasurement of employee benefits
penghasilan komprehensif lain (838) (1.045) to other comprehensive income
Kontribusi ke aset program (5.000) (5.000) Contribution to plan assets
Pembayaran imbalan kerja
oleh Bank (574) (12) Benefit paid by Bank
Saldo akhir 32.242 27.451 Ending balance
Perubahan nilai wajar aset program adalah sebagai The change of fair value of plan assets are as
berikut: follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Saldo awal 9.725 6.781 Beginning balance
Kontribusi ke aset program 5.000 5.000 Contribution to plan assets
Manfaat yang dibayarkan
oleh aset program (2.777) (1.235) Benefit paid by plan assets
Pendapatan bunga dari
aset program 775 590 Interest income from plan assets
Aset program yang dialihkan (8) (1.209) Transferred plan assets
Imbal hasil atas aset program.
tidak termasuk pendapatan Return on plan assets.
bunga (224) (202) excluding interest income
Saldo akhir 12.491 9.725 Ending balance
Pengukuran kembali (kerugian) keuntungan di Remeasurement of (loss) gain in other
penghasilan komprehensif lain adalah sebagai comprehensive income are as follows:
berikut:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Saldo awal (1.051) (2.096) Beginning balance
Keuntungan aktuarial
atas liabilitas 1.062 1.247 Actuarial gain on liability
Imbal hasil atas aset program,
tidak termasuk pendapatan Return on plan assets,
bunga (224) (202) excluding interest income
Saldo akhir (213) (1.051) Ending balance
99
Page 534
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. LIABILITAS IMBALAN KERJA (lanjutan) 23. EMPLOYEE BENEFITS LIABILITIES (continued)
Liabilitas program imbalan pasti (lanjutan) Defined benefit obligation (continued)
Seluruh portofolio investasi aset program pada All of the investment portfolio of plan assets as
tanggal-tanggal 31 Desember 2025 dan 2024 of December 31, 2025 and 2024, are placed in
ditempatkan pada deposito dan obligasi pemerintah the deposits and government bonds with
dengan jangka waktu kurang dari 1 tahun. maturity less than a year.
Durasi rata-rata tertimbang dari nilai kini liabilitas The weighted average duration of present value
imbalan kerja diakhir periode pelaporan of benefit obligation at the end of reporting
31 Desember 2025 dan 2024 masing-masing period December 31, 2025 and 2024 is 15.20
adalah 15,20 tahun dan 15,99 tahun. years and 15.99 years, respectively.
Berikut menunjukan analisa sensitivitas nilai kini The sensitivity analysis of the present value of
liabilitas imbalan kerja diasumsikan terdapat employee benefit liabilities in the assumed
perubahan atas tingkat diskonto dan tingkat changes in the discount rate and salary
kenaikan gaji: increase:
31 Desember/December 31, 2025
Tingkat diskonto/ Tingkat kenaikan gaji/
Discount Rate Salary increase rate
Kenaikan/ Penurunan/ Kenaikan/ Penurunan/
Increase 1% Decrease 1% Increase 1% Decrease 1%
Dampak pada nilai kini Impact on present value
liabilitas imbalan kerja (3.771) 4.316 4.334 (6.035) employee benefit liabilities
31 Desember/December 31, 2024
Tingkat diskonto/ Tingkat kenaikan gaji/
Discount Rate Salary increase rate
Kenaikan/ Penurunan/ Kenaikan/ Penurunan/
Increase 1% Decrease 1% Increase 1% Decrease 1%
Dampak pada nilai kini Impact on present value
liabilitas imbalan kerja (3.199) 3.670 3.668 (3.257) employee benefit liabilities
Analisis profil jatuh tempo pembayaran program Maturity profile analysis of payment defined
imbalan pasti adalah sebagai berikut: benefit obligation are as follows:
31 Desember/
December 31, 2025
1 tahun/ 2 - 5 tahun/ > 5 tahun/
years years years
5.195 11.959 194.253
31 Desember/
December 31, 2024
1 tahun/ 2 - 5 tahun/ > 5 tahun/
years years years
273 10.526 181.660
100
Page 535
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. UTANG BUNGA 24. INTEREST PAYABLES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah Rupiah
Deposito berjangka 41.489 43.645 Time deposits
Deposito digital 1.077 59 Deposito digital
Deposito on Call 333 364 On Call deposits
Interbank Call Money 154 47 Interbank Call Money
Tabungan digital 41 5 Tabungan digital
Giro 4 - Current account
Mata uang asing Foreign currency
Deposito berjangka 2.838 1.511 Time deposits
Giro 1 - Current account
Total 45.937 45.631 Total
Pada tanggal-tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, interest
utang bunga kepada pihak berelasi masing-masing payable to related parties are Rp10,522 and
sebesar Rp10.522 dan Rp2.555 (Catatan 36). Rp2,555, respectively (Note 36).
25. LIABILITAS LAIN-LAIN 25. OTHER LIABILITIES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Liabilitas sewa 43.512 66.438 Lease liabilities
Biaya yang masih harus dibayar 23.919 5.476 Accrued expense
Cadangan bonus, insentif, dan Allowance for bonus, incentives,
penghargaan 20.362 23.801 and appreciation
Cadangan kerugian penurunan Allowance for impairment losses
nilai komitmen dan commitment and contingencies
kontinjensi (Catatan 35) 8.747 12.068 (Note 35)
Provisi atas kredit yang Provision for loan
belum dicairkan 1.556 1.196 not yet disbursed
Setoran jaminan - 343 Guarantee deposits
Titipan realisasi lelang jaminan - 19 Proceeds of collateral auction
Lain-lain 660 503 Others
Total 98.756 109.844 Total
Liabilitas sewa merupakan nilai kini dari pembayaran Lease liabilities represents the present value of
kontrak sewa yang dilakukan oleh Bank. the contract lease payments made by the Bank.
Cadangan bonus, insentif dan penghargaan Allowance for bonus, incentives and appreciation
merupakan cadangan atas pembayaran bonus dan are allowance for payment of bonus and
insentif kepada karyawan dan penghargaan kepada incentives to employees and awards to the Bank's
pengurus Bank. management.
101
Page 536
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. LIABILITAS LAIN-LAIN (lanjutan) 25. OTHER LIABILITIES (continued)
Setoran jaminan merupakan setoran yang Guarantee deposits are deposits paid from
dibayarkan oleh debitur untuk jaminan atas transaksi customer for guarantee of SKBDN transaction.
SKBDN.
Biaya yang masih harus dibayar merupakan akrual Accrued expenses are accrued for payment of
atas pembayaran barang dan jasa ke pihak ketiga. goods and services to third parties.
Cadangan kerugian penurunan nilai komitmen dan Allowance for impairment losses on commitments
kontinjensi merupakan cadangan yang dibentuk atas and contingencies is an allowance provided on
akun-akun liabilitas komitmen dan kontinjensi. commitment and contingent liability accounts.
Titipan realisasi lelang jaminan merupakan hasil Proceeds of collateral auction is proceeds of the
penjualan agunan milik debitur yang belum sale of the debtor’s loan collateral which not yet
diselesaikan dengan kredit yang diberikan. settled to the loans.
Pengungkapan liabilitas sewa adalah sebagai Lease liabilities disclosed as follows:
berikut:
Saldo awal Penambahan Beban bunga Liabilitas sewa yang Saldo akhir
1 Januari 2025/ liabilitas sewa/ atas liabilitas sewa/ telah dibayarkan/ 31 Desember 2025/
Beginning balance Addition of Interest expense Lease liabilities Ending balance
Kategori aset pendasar January 1, 2025 lease liabilities on lease liabilities paid December 31, 2025 Category of underlying asset
Bangunan 23.398 2.592 1.326 (14.807) 12.509 Buildings
Komputer dan mesin 24.144 1.560 `1.753 (11.502) 15.955 Computer and machine
Kendaraan bermotor 18.896 - 1.193 (5.041) 15.048 Vehicles
Total 66.438 4.152 4.272 (31.350) 43.512 Total
Saldo awal Penambahan Beban bunga Liabilitas sewa yang Saldo akhir
1 Januari 2024/ liabilitas sewa/ atas liabilitas sewa/ telah dibayarkan/ 31 Desember 2024/
Beginning balance Addition of Interest expense Lease liabilities Ending balance
Kategori aset pendasar January 1, 2024 lease liabilities on lease liabilities paid December 31, 2024 Category of underlying asset
Bangunan 7.839 27.323 1.035 (12.799) 23.398 Buildings
Komputer dan mesin 26.124 5.830 2.199 (10.009) 24.144 Computer and machine
Kendaraan bermotor 424 21.165 1.417 (4.110) 18.896 Vehicles
Total 34.387 54.318 4.651 (26.918) 66.438 Total
Analisis jatuh tempo liabilitas lain-lain terkait sewa Maturity analysis of other liabilities related with
untuk 31 Desember 2025 dan 2024. leases as of December 31, 2025 and 2024.
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
< 1 tahun 24.323 26.865 < 1 year
1 - 3 tahun 9.633 23.118 1 - 3 years
3 - 5 tahun 9.556 16.455 3 - 5 years
Total 43.512 66.438 Total
102
Page 537
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. MODAL SAHAM 26. CAPITAL STOCK
Susunan pemegang saham Bank dan The composition of the Bank's shareholders and
kepemilikannya masing-masing pada tanggal their respective ownership interest as of
31 Desember 2025 dan 2024 adalah sebagai December 31, 2025 and 2024 are as follows:
berikut:
Jumlah Saham
Ditempatkan
dan Disetor Penuh/ Persentase
Number of Shares Pemilikan/
Issued Percentage of
Pemegang Saham and Fully Paid Ownerships Total Shareholders
PT Indolife Pensiontama 1.400.830.852 22,83% 140.083 PT Indolife Pensiontama
PT Samudra Biru 1.114.213.066 18,16% 111.421 PT Samudra Biru
UOB Kay Hian Pte. Ltd. **) 1.034.416.550 16,86% 103.442 UOB Kay Hian Pte. Ltd.**)
PT Gaya Hidup Masa Kini 726.190.057 11,84% 72.619 PT Gaya Hidup Masa Kini
DBS Bank Ltd S/A LTSL DBS Bank Ltd S/A LTSL
as Trustee of NS Financial Fund *) 593.387.750 9,67% 59.339 as Trustee of NS Financial Fund *)
Masyarakat (masing-masing
dibawah 5%) 1.265.678.390 20,64% 126.568 Public (each below 5%)
Total 6.134.716.665 100,00% 613.472 Total
*) Liontrust S/A NS Asean Financials Fund - 869344007 dan DBS *) Liontrust S/A NS Asean Financials Fund - 869344007 and DBS
Bank Ltd S/A LTSL as Trustee of NS Financial Fund Bank Ltd S/A LTSL as Trustee of NS Financial Fund are the
merupakan pemegang saham bukan pemegang saham shareholders acting as non controlling shareholder through
pengendali Perusahaan melalui pasar modal. capital market.
**) UOB Kay Hian Pte Ltd. sejak tanggal 31 Januari 2022 sebagai **) UOB Kay Hian Pte Ltd. since January 31, 2022 as custody of
custody dari Liontrust S/A NS Asean Financials Fund - Liontrust S/A NS Asean Financials Fund - 869344007.
869344007.
27. TAMBAHAN MODAL DISETOR 27. ADDITIONAL PAID-IN CAPITAL
Akun ini merupakan tambahan modal disetor This account represents additional paid-in capital
sehubungan dengan penerbitan saham. related to the issuance of shares.
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Agio saham 65.492 65.492 Shares premium
Tambahan modal disetor Additional paid-in capital
Right issue I (2016) 87.500 87.500 Right issue I (2016)
Biaya emisi saham Share issuance cost
Right issue I (2016) (3.912) (3.912) Right issue I (2016)
Tambahan modal disetor Additional paid-in capital
Right issue II (2017) 410.112 410.112 Right issue II (2017)
Biaya emisi saham Share issuance cost
Right issue II (2017) (7.680) (7.680) Right issue II (2017)
Tambahan modal disetor Additional paid-in capital
Right issue III (2021) 1.159.147 1.159.147 Right issue III (2021)
Biaya emisi saham Share issuance cost
Right issue III (2021) (3.317) (3.317) Right issue III (2021)
Tambahan modal disetor Additional paid-in capital
Right issue IV (2022) 780.611 780.611 Right issue IV (2022)
Biaya emisi saham Share issuance cost
Right issue IV (2022) (5.665) (5.665) Right issue IV (2022)
Saldo akhir 2.482.288 2.482.288 Ending balance
103
Page 538
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. PENGGUNAAN LABA NETO 28. APPROPRIATION OF NET INCOME
Berdasarkan Rapat Umum Pemegang Saham Bank Based on the General Meeting of Shareholders of
tanggal 5 Juni 2025, Pemegang saham Bank the Bank dated June 5, 2025, the shareholders of
menyetujui untuk mengalokasikan laba bersih tahun the Bank agreed to allocate the net income for year
2024 sebesar Rp16.370 sebagai cadangan umum. 2024 amounting to Rp16,370 as general reserve.
Berdasarkan Rapat Umum Pemegang Saham Bank Based on the General Meeting of Shareholders of
tanggal 20 Juni 2024, Pemegang saham Bank the Bank dated June 20, 2024, the shareholders of
menyetujui untuk mengalokasikan laba bersih tahun the Bank agreed to allocate the net income for year
2023 sebesar Rp41.575 sebagai cadangan umum. 2023 amounting to Rp41,575 as general reserve.
Pada tanggal-tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, the Bank’s
2024, cadangan umum Bank masing-masing general reserves amounted to Rp122,940 and
sebesar Rp122.940 dan Rp106.570. Cadangan Rp106,570, respectively. The general and statutory
umum dan wajib ini dibentuk sehubungan dengan reserves were provided in relation with the Law of
Undang-undang Republik Indonesia No. 1/1995 the Republic of Indonesia No. 1/1995 which has
yang telah digantikan dengan Undang-undang No. been replaced with Law No. 40/2007 effective on
40/2007 efektif tanggal 16 Agustus 2007 mengenai August 16, 2007 regarding the Limited Liability
Perseroan Terbatas, yang mengharuskan Company which requires companies to set up a
perusahaan-perusahaan untuk membuat general reserve amounting to at least 20% of the
penyisihan cadangan umum sebesar sekurang- issued and paid up share capital. There is no
kurangnya 20% dari jumlah modal yang ditempatkan timeline over which this amount should be provided.
dan disetor penuh. Undang-undang tersebut tidak
mengatur jangka waktu untuk penyisihan tersebut.
29. PENDAPATAN BUNGA 29. INTEREST INCOME
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Kredit yang diberikan 1.175.157 1.256.508 Loans
Efek-efek 453.985 407.019 Marketable securities
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 116.255 96.966 and other banks
Efek-efek yang dibeli dengan janji Securities purchased
untuk dijual kembali 52.652 110.355 under resale agreements
Giro pada Bank Indonesia dan Current account with Bank Indonesia
bank lain 10.748 10.873 and other banks
Tagihan transaksi perdagangan 7.323 7.398 Receivables from trade transactions
Total 1.816.120 1.889.119 Total
Pendapatan bunga yang diterima dari pihak berelasi Interest income from related parties for years ended
untuk tahun yang berakhir pada tanggal-tanggal December 31, 2025 and 2024 are Rp22,575 and
31 Desember 2025 dan 2024 masing-masing Rp11,241 or 1.24% and 0.60% from total interest
sebesar Rp22.575 dan Rp11.241 atau masing- income, respectively (Note 36).
masing sebesar 1,24% dan 0,60% dari jumlah
pendapatan bunga (Catatan 36).
104
Page 539
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. BEBAN BUNGA 30. INTEREST EXPENSE
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Simpanan dari nasabah Deposits from customer
Deposito berjangka 870.299 786.232 Time deposits
Giro 295.138 299.338 Current accounts
Tabungan 23.528 19.407 Saving accounts
1.188.965 1.104.977
Simpanan dari bank lain Deposits from other banks
Interbank call money 12.925 5.853 Interbank call money
Deposito berjangka 3.493 10.437 Time deposits
Tabungan 273 884 Saving accounts
Giro 514 479 Current accounts
17.205 17.653
Premi Lembaga Penjamin Simpanan Deposit Insurance Agency Premium
(Catatan 38) 42.794 42.673 (Note 38)
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali 2.612 6.105 repurchase agreements
Lain-lain 4.272 4.651 Others
Total 1.255.848 1.176.059 Total
Beban bunga yang dibayarkan ke pihak berelasi Interest expense from related parties for year ended
untuk tahun yang berakhir pada tanggal-tanggal 31 December 31, 2025 and 2024 are Rp242,707 and
Desember 2025 dan 2024 masing-masing sebesar Rp288,211 or 19.33% and 24.51% from total
Rp242.707 dan Rp288.211 atau masing-masing interest expense, respectively (Note 36).
sebesar 19,33% dan 24,51% dari jumlah beban
bunga (Catatan 36).
31. PENYISIHAN KERUGIAN PENURUNAN NILAI 31. PROVISION FOR IMPAIRMENT LOSSES
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Kredit yang diberikan (Catatan 10) 592.080 188.436 Loans (Note 10)
Efek-efek (Catatan 8) 13.337 (13) Marketable securities (Note 8)
Komitmen dan kontinjensi (Catatan 35) (3.321) 827 Commitments and contingencies (Note 35)
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain (Catatan 7) (212) (365) and other banks (Note 7)
Giro pada bank lain (Catatan 6) - (2) Current accounts with other banks (Note 6)
Tagihan transaksi perdagangan (Catatan 13) 132 47 Receivables from trade transaction (Note 13)
Tagihan akseptasi (Catatan 12) (23) (31) Acceptance receivables (Note 12)
Total 601.993 188.899 Total
105
Page 540
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
32. BEBAN TENAGA KERJA 32. PERSONNEL EXPENSES
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Gaji direksi dan karyawan 215.567 190.949 Directors and employee’s salary
Gaji dan upah tenaga Salary and wage for
kerja outsourcing 30.266 20.209 outsourcing employee
Asuransi tenaga kerja 28.338 19.296 Employee’s insurance
Bonus, insentif, dan penghargaan 24.002 14.349 Bonus, incentives, and appreciation
Tunjangan hari raya 17.510 13.549 Holidays allowance
Imbalan kerja (Catatan 23) 11.203 11.847 Employee benefits (Note 23)
Honorarium komisaris 3.048 2.903 Commissioner compensation
Tunjangan karyawan 2.129 3.289 Employee’s allowance
Lain-lain 929 736 Others
Total 332.992 277.127 Total
33. BEBAN UMUM DAN ADMINISTRASI DAN 33. GENERAL AND ADMINISTRATIVE AND OTHER
OPERASIONAL LAINNYA - LAIN-LAIN OPERATING EXPENSES - OTHERS
a. Beban Umum dan Administrasi a. General and Administrative Expenses
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Barang dan jasa 101.266 60.860 Good and services
Penyusutan aset tetap dan Depreciation of fixed assets and
aset hak guna (Catatan 16) 71.452 62.257 rights of use assets (Note 16)
Pemeliharaan dan perbaikan 32.075 24.597 Repair and maintenance
Promosi 14.421 10.289 Promotion
Pajak 10.754 662 Tax
Sewa 6.795 9.969 Rent
Pendidikan dan pelatihan 3.924 3.912 Training and education
Asuransi 779 808 Insurance
Lain-lain 315 477 Others
Total 241.781 173.831 Total
b. Beban Operasional Lainnya - Lain-Lain b. Other Operating Expenses - Others
Beban operasional lainnya - lain-lain terdiri dari Other operating expenses - others consist of
beban iuran OJK dan lain-lain. OJK fees and others.
106
Page 541
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. (RUGI) LABA PER SAHAM 34. (LOSS) EARNINGS PER SHARE
(Rugi) laba per saham dasar dihitung dengan Basic (loss) earnings per share is calculated by
membagi (rugi) laba tahun berjalan dengan rata-rata dividing the (loss) income for the year by the
tertimbang jumlah saham biasa yang beredar pada weighted average number of ordinary shares
tahun bersangkutan. outstanding during the year.
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
__________________
2025 2024
(Rugi) laba bersih tahun berjalan (369.018) 81.848 Net (loss) income for the year
Jumlah rata-rata tertimbang Weighted average number of
saham biasa yang beredar 6.134.716.665 6.134.716.665 ordinary shares outstanding
(Rugi) laba per saham dasar Basic (loss) earnings per share
(nilai penuh) (60,15) 13,34 (full amount)
35. KOMITMEN DAN KONTINJENSI 35. COMMITMENTS AND CONTINGENCIES
Ikhtisar komitmen dan kontinjensi Bank yang The Bank’s commitments and contingencies at
dinyatakan dalam nilai kontrak serta dengan mata the equivalent Rupiah based on contractual
uang Rupiah adalah sebagai berikut: amounts are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Tagihan komitmen Commitment receivables
Posisi pembelian spot dan Buy spot and derivative
derivatif yang masih berjalan 121.727 - on process
Total tagihan komitmen 121.727 - Total commitment receivables
Kewajiban komitmen Commitment payables
Fasilitas kredit yang Unused loan
belum digunakan (2.687.937) (2.385.939) facilities
Penjualan spot dan derivatif Selling spot and derivative
yang masih berjalan (21.684) (169.065) on process
Irrevocable letters of credit Irrevocable letters of credit
yang masih berjalan (35.773) (17.902) issued to customers
Total kewajiban komitmen (2.745.394) (2.572.906) Total commitment payables
Komitmen - neto (2.623.667) (2.572.906) Commitment - net
Kontinjensi Contingencies
Kewajiban kontinjensi Contingent payables
Bank Garansi (117.800) (114.397) Bank guarantee
Total kewajiban kontinjensi (117.800) (114.397) Total contingent payables
Komitmen dan kontinjensi - neto (2.741.467) (2.687.303) Commitments and contingencies - net
107
Page 542
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. KOMITMEN DAN KONTINJENSI (lanjutan) 35. COMMITMENTS AND CONTINGENCIES
(continued)
Saldo bank garansi yang dijaminkan dengan Bank guarantee covered with collateral of time
deposito berjangka pada tanggal-tanggal deposit as of December 31, 2025 and 2024 are
31 Desember 2025 dan 2024 masing-masing Rp57,495 and Rp89,207, respectively. While as of
sebesar Rp57.495 dan Rp89.207. Sedangkan pada December 31, 2025 and 2024, there was no bank
tanggal-tanggal 31 Desember 2025 dan 2024, tidak guarantee covered with collateral of current
terdapat saldo bank garansi yang dijaminkan accounts.
dengan giro.
Tabel berikut menyajikan perubahan nilai tercatat The following table presents the changes in the
fasilitas kredit yang belum digunakan. carrying value of unused loan facility.
31 Desember 2025/December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Fasilitas kredit
yang belum digunakan Unused loan facilities
Saldo awal 2.352.301 16.187 17.451 2.385.939 Beginning balance
Transfer dari kerugian kredit Transfer from 12 months
ekspektasian 12 bulan expected credit loss
(stage 1) (864) 665 199 - (stage 1)
Transfer dari kerugian kredit Transfer for lifetime expected
ekspektasian tidak mengalami credit loss
penurunan nilai (stage 2) 13 (14) 1 - - unimpaired (stage 2)
Transfer dari kerugian kredit Transfer for lifetime expected
ekspektasian yang mengalami credit loss
penurunan nilai (stage 3) 3.712 - (3.712) - - impaired (stage 2)
Total saldo awal Total beginning
setelah pengalihan 2.355.162 16.838 13.939 2.385.939 balance after transfer
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 2.214.703 - - 2.214.703 issued or purchased
Aset keuangan yang
dihentikan pengakuannya (1.882.286) (16.838) (13.581) (1.912.705) Financial assets derecognized
Total 2.687.579 - 358 2.687.937 Total
31 Desember 2024/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Fasilitas kredit
yang belum digunakan Unused loan facilities
Saldo awal 1.886.853 10.534 2.846 1.900.233 Beginning balance
Transfer dari kerugian kredit Transfer from 12 months
ekspektasian 12 bulan expected credit loss
(stage 1) (4.969) 3.148 1.821 - (stage 1)
Transfer dari kerugian kredit Transfer for lifetime expected
ekspektasian tidak mengalami credit loss
penurunan nilai (stage 2) - (6.495) 6.495 - - unimpaired (stage 2)
Total saldo awal Total beginning
setelah pengalihan 1.881.884 7.187 11.162 1.900.233 balance after transfer
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1.767.016 13.039 8.052 1.788.107 issued or purchased
Aset keuangan yang
dihentikan pengakuannya (1.296.599) (4.039) (1.763) (1.302.401) Financial assets derecognized
Total 2.352.301 16.187 17.451 2.385.939 Total
108
Page 543
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. KOMITMEN DAN KONTINJENSI (lanjutan) 35. COMMITMENTS AND CONTINGENCIES
(continued)
Tabel berikut menyajikan perubahan cadangan The following table presents the changes in the
kerugian ekspektasian fasilitas kredit yang belum expected credit losses of unused loan facility.
digunakan.
31 Desember 2025/December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Saldo awal 11.600 267 - 11.867 Beginning balance
Transfer dari kerugian kredit Transfer from 12 months
ekspektasian 12 bulan expected credit loss
(stage 1) (7) 6 1 - (stage 1)
Transfer dari kerugian kredit Transfer for lifetime expected
ekspektasian tidak mengalami credit loss
penurunan nilai (stage 2) 2 (2) - - - unimpaired (stage 2)
Transfer dari kerugian kredit Transfer for lifetime expected
ekspektasian yang mengalami credit loss
penurunan nilai (stage 3) - - - - - impaired (stage 2)
Total saldo awal
setelah pengalihan 11.595 271 1 11.867 Total beginning balance after transfer
Pengukuran kembali bersih
penyisihan kerugian (1.703) (5) (1) (1.709) Net remeasurement of allowance
Aset keuangan baru yang Financial assets issued
diterbitkan atau dibeli 6.883 - - 6.883 or purchased
Aset keuangan yang
dihentikan pengakuannya (8.474) (266) - (8.740) Financial assets derecognized
Total penambahan (3.294) (271) (1) (3.566) Total additional
Saldo akhir 8.301 - - 8.301 Ending balance
31 Desember 2024/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 11.023 2 18 11.043 Beginning balance
Transfer dari kerugian kredit Transfer from 12 months
ekspektasian 12 bulan expected credit loss
(stage 1) (1) - 1 - (stage 1)
Transfer dari kerugian kredit Transfer for lifetime expected
ekspektasian tidak mengalami credit loss
penurunan nilai (stage 2) - (1) 1 - - unimpaired (stage 2)
Total saldo awal 11.022 1 20 11.043
setelah pengalihan Total beginning balance after transfer
Pengukuran kembali bersih
penyisihan kerugian 5.379 267 (3) 5.643 Net remeasurement of allowance
Aset keuangan baru yang Financial assets issued
diterbitkan atau dibeli 4.533 - - 4.533 or purchased
Aset keuangan yang
dihentikan pengakuannya (9.334) (1) (17) (9.352) Financial assets derecognized
Total penambahan 578 266 (20) 824 Total additional
Saldo akhir 11.600 267 - 11.867 Ending balance
Mutasi nilai tercatat letter of credit yang diterbitkan Movement of carrying value of letter of credit issued
(semua letter of credit adalah stage 1) adalah (all letter of credits are stage 1) are as follows:
sebagai berikut:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
__________________
2025 2024
Saldo awal 17.902 25.010 Beginning balance
Pengukuran kembali (71.178) (19.305) Remeasurement
Aset keuangan yang baru diterbitkan 351.052 273.111 New financial assets issued
Aset keuangan yang dihentikan
pengakuannya (262.003) (260.914) Financial assets derecognized
Saldo akhir 35.773 17.902 Ending balance
109
Page 544
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. KOMITMEN DAN KONTINJENSI (lanjutan) 35. COMMITMENTS AND CONTINGENCIES
(continued)
Mutasi cadangan kerugian penurunan nilai letter of Movement of allowance for impairment losses of
credit yang diterbitkan (semua letter of credit adalah letter of credit issued (all letter of credits are stage
stage 1) adalah sebagai berikut: 1) are as follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
__________________
2025 2024
Saldo awal 3 24 Beginning balance
Aset keuangan yang baru diterbitkan 8 4 New financial assets issued
Aset keuangan yang dihentikan
pengakuannya (3) (25) Financial assets derecognized
Saldo akhir 8 3 Ending balance
Mutasi nilai tercatat bank garansi yang diterbitkan Movement of carrying value of bank guarantee
(semua bank garansi adalah stage 1) adalah issued (all bank guarantees are stage 1) are as
sebagai berikut: follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
__________________
2025 2024
Saldo awal 114.397 111.161 Beginning balance
Aset keuangan yang baru diterbitkan 100.250 88.778 New financial assets issued
Aset keuangan yang dihentikan
pengakuannya (96.847) (85.542) Financial assets derecognized
Saldo akhir 117.800 114.397 Ending balance
Mutasi nilai cadangan kerugian penurunan nilai bank Movement of allowance for impairment losses of
garansi yang diterbitkan (semua bank garansi bank guarantee issued (all bank guarantees are
adalah stage 1) adalah sebagai berikut: stage 1) are as follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
__________________
2025 2024
Saldo awal 198 174 Beginning balance
Aset keuangan yang baru diterbitkan 391 155 New financial assets issued
Aset keuangan yang dihentikan
pengakuannya (151) (131) Financial assets derecognized
Saldo akhir 438 198 Ending balance
110
Page 545
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. TRANSAKSI DENGAN PIHAK-PIHAK YANG 36. TRANSACTIONS WITH RELATED PARTIES
BERELASI
Dalam kegiatan normal usaha, Bank melakukan In the normal course of business, the Bank engages
transaksi dengan pihak berelasi, karena hubungan in transactions with related parties due to
kepemilikan dan/atau kepengurusan. Semua the relationship of ownership and/or management.
transaksi dengan pihak berelasi telah dilakukan All transactions with related parties were made
dengan kebijakan dan syarat yang telah disepakati according to the mutually agreed policies and terms,
bersama, dimana persyaratan tersebut mungkin where such terms may not be the same as other
tidak sama dengan transaksi lain yang dilakukan transactions undertaken with unrelated parties.
dengan pihak-pihak yang tidak berelasi.
Pihak Berelasi/ Sifat dari hubungan/ Sifat dari Transaksi/
Related parties Nature of relationship Nature of Transaction
PT Gaya Hidup Masa Kini Pemegang saham / Shareholder Simpanan nasabah, Utang bunga dan
Beban bunga / Deposits from customers,
Interest payables and Interest expense
PT Tritungal Intipermata Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Asuransi Central Asia Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Asuransi Jiwa Central Asia Raya Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Asuransi Harta Aman Pratama Tbk Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Asia Inti Era Makmur Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Indofood CBP Sukses Makmur Tbk Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Indomobil Insurance Consultant Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Indomobil Sukses Internasional Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Indosurance Broker Utama Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Indopropertama Nusapersada Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Bina Raya Perkasa Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT IMG Sejahtera Langgeng Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Inti Cakrawala Citra Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
111
Page 546
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. TRANSAKSI DENGAN PIHAK-PIHAK YANG 36. TRANSACTIONS WITH RELATED PARTIES
BERELASI (lanjutan) (continued)
Pihak Berelasi/ Sifat dari hubungan/ Sifat dari Transaksi/
Related parties Nature of relationship Nature of Transaction
PT Salim Ivomas Pratama Tbk Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Taliabu Mineralindo Sejahtera Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Aston Inti Makmur Dikendalikan oleh pemegang saham Aset lain-lain, Simpanan nasabah, Utang
yang sama/ Controlled by the same bunga dan Beban bunga/Other assets,
shareholder Deposits from customers, Interest payable
and Interest expense
PT Indolife Pensiontama Pemegang saham / Shareholder Simpanan nasabah, Utang bunga dan
Beban bunga / Deposits from customers,
Interest payables and Interest expense
PT Indomarco Prismatama Dikendalikan oleh pemegang saham Aset lain-lain, Simpanan nasabah, Utang
yang sama/ Controlled by the same bunga dan Beban bunga / Other assets,
shareholder Deposits from customer, Interest payables
and Interest expense
PT Indomobil Multitrada Dikendalikan oleh pemegang saham Kredit yang diberikan, Simpanan
yang sama/ Controlled by the same nasabah, Piutang bunga, Utang bunga,
shareholder Pendapatan bunga dan Beban
bunga / Loans, Deposits from customers,
Interest receivables, Interest payables,
Interest income and Interest expense
PT Indomatsumoto Press & Dies Dikendalikan oleh pemegang saham Kredit yang diberikan, Simpanan
Industri yang sama/ Controlled by the same nasabah, Piutang bunga, Utang bunga,
shareholder Pendapatan bunga dan Beban
bunga / Loans, Deposits from customers,
Interest receivables, Interest payables,
Interest income and Interest expense
PT Indokemika Jayatama Dikendalikan oleh pemegang saham Kredit yang diberikan, Simpanan
yang sama/ Controlled by the same nasabah, Piutang bunga, Utang bunga,
shareholder Pendapatan bunga dan Beban
bunga / Loans, Deposits from customers,
Interest receivables, Interest payables,
Interest income and Interest expense
PT Indomobil Finance Indonesia Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Indofood Sukses Makmur Tbk Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Indolakto Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Indomobil Jasa Lintas Raya Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Indomobil Prima Energi Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
112
Page 547
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. TRANSAKSI DENGAN PIHAK-PIHAK YANG 36. TRANSACTIONS WITH RELATED PARTIES
BERELASI (lanjutan) (continued)
Pihak Berelasi/ Sifat dari hubungan/ Sifat dari Transaksi/
Related parties Nature of relationship Nature of Transaction
PT Fast Food Indonesia Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Inti Prima Cemerlang Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Suzuki Indomobil Sales Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT London Sumatra Indonesia Tbk Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PP Indomarco Adi Prima Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customers,
shareholder Interest payables and Interest expense
PT Kreta Indo Artha Dikendalikan oleh pemegang saham Tagihan dan liabilitas derivatif,
yang sama/ Controlled by the same Simpanan nasabah, Utang bunga dan
shareholder Beban bunga / Derivatives receivable
and payable, Interest payable and
Interest expense
PT Indo Seungli Makmur Dikendalikan oleh pemegang saham Simpanan nasabah dan Beban bunga /
yang sama/ Controlled by the same Deposits from customer and Interest
shareholder expense
PT Klik Indomaret Sukses Dikendalikan oleh pemegang saham Simpanan nasabah dan Utang bunga
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Gema Buana Nusantara Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Prima Visualindo Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Central Asia Financial Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Total Chemindo Loka Dikendalikan oleh pemegang saham Kredit yang diberikan, Piutang bunga
yang sama/ Controlled by the same Simpanan nasabah, Utang bunga
shareholder Pendapatan bunga dan Beban bunga /
Loans, Interest receivable, Deposits from
customer, Interest payables, Interest Income
and Interest expense
PT Jakarta Kyoai Medical Center Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Aseli Garmen Indonesia Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
113
Page 548
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. TRANSAKSI DENGAN PIHAK-PIHAK YANG 36. TRANSACTIONS WITH RELATED PARTIES
BERELASI (lanjutan) (continued)
Pihak Berelasi/ Sifat dari hubungan/ Sifat dari Transaksi/
Related parties Nature of relationship Nature of Transaction
PT Indotek Engico Dikendalikan oleh pemegang saham Kredit yang diberikan, Piutang bunga,
yang sama/ Controlled by the same Simpanan nasabah, Utang bunga,
shareholder Pendapatan bunga dan Beban bunga /
Loans, Interest receivable, Deposits from
customer, Interest payables, Interest income
and Interest expense
PT Kyokuto Indomobil Distributor Indonesia Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Gurih Mitra Perkasa Dikendalikan oleh pemegang saham Kredit yang diberikan, Piutang bunga,
yang sama/ Controlled by the same dan Pendapatan bunga / Loans, Interest
shareholder receivables and Interest income
PT Bukit Indah Mandiri Abadi Dikendalikan oleh pemegang saham Kredit yang diberikan, Piutang bunga,
yang sama/ Controlled by the same dan Pendapatan bunga / Loans, Interest
shareholder receivables and Interest income
PT Indomas Multi Kreasi Dikendalikan oleh pemegang saham Kredit yang diberikan, Piutang bunga,
yang sama/ Controlled by the same dan Pendapatan bunga / Loans, Interest
shareholder receivables and Interest income
PT Sarana Tani Indonesia Makmur Dikendalikan oleh pemegang saham Kredit yang diberikan, Piutang bunga,
yang sama/ Controlled by the same dan Pendapatan bunga / Loans, Interest
shareholder receivables and Interest income
PT Gema Buana Nusantara Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Indofood Prosperich Sukses Makmur Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Indokemas Sukses Makmur Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Indolife Investama Perkasa Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Indomarco Perdana Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Indomobil Edukasi Utama Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Indomobil Manajemen Corpora Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Indomobil Prima Niaga Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Indomobil Trada Nasional Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
114
Page 549
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. TRANSAKSI DENGAN PIHAK-PIHAK YANG 36. TRANSACTIONS WITH RELATED PARTIES
BERELASI (lanjutan) (continued)
Pihak Berelasi/ Sifat dari hubungan/ Sifat dari Transaksi/
Related parties Nature of relationship Nature of Transaction
PT Indomurayama Press & Dies Industrie Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Indopropetama Nusaprasada Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Indoselor Manunggal Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Indosolo Motor Gemilang Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Indotek Konsultan Utama Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Indotracosakti Sempurna Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Indotruba Timur Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Industri Textiel Taruma Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Insan Asia Nusantara Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Inti Dunia Sukses Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Inti Everspring Indonesia Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Inti Lumbung Prima Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Intikom Berlian Mustika Dikendalikan oleh pemegang saham Kredit yang diberikan, Simpanan
yang sama/ Controlled by the same nasabah, Piutang bunga, Utang bunga,
shareholder Pendapatan bunga dan Beban
bunga / Loans, Deposits from customers,
Interest receivables, Interest payables,
Interest income and Interest expense
PT Kilau Sumber Perkasa Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Lentera Sukses Sejati Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
115
Page 550
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. TRANSAKSI DENGAN PIHAK-PIHAK YANG 36. TRANSACTIONS WITH RELATED PARTIES
BERELASI (lanjutan) (continued)
Pihak Berelasi/ Sifat dari hubungan/ Sifat dari Transaksi/
Related parties Nature of relationship Nature of Transaction
PT Lestari Subur Abadi Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Mandara Medika Utama Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Mandarabakti Pertiwi Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Mentari Gemilang Perdana Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Mitra Kreasidharma Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Moya Indonesia Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Pinnacle Permata Niaga Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Pratama Setia Wisesa Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Ragam Karya Bersama Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Sauhbahtera Ciawi Sukses Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Sejahtera Raya Perkasa Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Sukses Artha Jaya Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Surya Rengo Containers Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Takaki Indoroti Prima Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Tatanan Adidaya Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
116
Page 551
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. TRANSAKSI DENGAN PIHAK-PIHAK YANG 36. TRANSACTIONS WITH RELATED PARTIES
BERELASI (lanjutan) (continued)
Pihak Berelasi/ Sifat dari hubungan/ Sifat dari Transaksi/
Related parties Nature of relationship Nature of Transaction
PT Tirta Kuning Ayu Sukses Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Tirta Medan Johor Sukses Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Ukanik Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Usahatama Karya Mandiri Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Wahana Inti Nusa Pontianak Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Wahana Inti Sela Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Wahana Inti Selaras Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Wahana Persada Lampung Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Wahana Senjaya Jakarta Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Wahana Sumber Lestari Samarinda Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Wahana Sumber Trada Tangerang Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Wahana Sun Hutama Bandung Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Wahana Wirawan Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Wijaya Eka Sakti Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Bumi Resources Tbk Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
117
Page 552
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. TRANSAKSI DENGAN PIHAK-PIHAK YANG 36. TRANSACTIONS WITH RELATED PARTIES
BERELASI (lanjutan) (continued)
Pihak Berelasi/ Sifat dari hubungan/ Sifat dari Transaksi/
Related parties Nature of relationship Nature of Transaction
PT Lintas Sejahtera Langgeng Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Gemilang Mandiri Perkasa Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
PT Adidaya Tangguh Dikendalikan oleh pemegang saham Simpanan nasabah, Utang bunga dan
yang sama/ Controlled by the same Beban bunga / Deposits from customer,
shareholder Interest payables and Interest expense
Dewan Komisaris dan Direksi / Pengurus / Management Kredit yang diberikan, Simpanan
Board of Commissioners and Directors nasabah, Piutang bunga, Utang bunga,
Pendapatan bunga dan Beban
Bunga, Beban tenaga kerja / Loans,
Deposits from customers, Interest
receivables, Interest payables, Interest
income and Interest expense, Personnel
expenses
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Aset Assets
Kredit yang diberikan (Catatan 10) 340.057 315.981 Loans (Note 10)
Piutang bunga (Catatan 11) 429 523 Interest receivables (Note 11)
Tagihan derivatif (Catatan 14) - 374 Derivatives receivable (Note 14)
Aset lain-lain (Catatan 17) 3.373 4.938 Other assets (Note 17)
Total aset yang terkait Total assets associated with
dengan pihak berelasi 343.859 321.816 related parties
Persentase terhadap total aset 1,10% 1,32% Percentage to total assets
Liabilitas Liabilities
Liabilitas derivatif (Catatan 14) - 1.127 Derivatives payables (Note 14)
Simpanan dari nasabah (Catatan 19) 5.864.103 3.499.944 Deposits from customers (Note 19)
Utang bunga (Catatan 24) 10.522 2.555 Interest payable (Note 24)
Liabilitas lain-lain 9.262 20.876 Other liabilities
Total liabilitas yang terkait Total liabilities associated with
dengan pihak berelasi 5.883.887 3.524.502 related parties
Persentase terhadap total liabilitas 21,02% 16.93% Percentage to total liabilities
118
Page 553
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. TRANSAKSI DENGAN PIHAK-PIHAK YANG 36. TRANSACTIONS WITH RELATED PARTIES
BERELASI (lanjutan) (continued)
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
__________________
2025 2024
PENDAPATAN DAN BEBAN INCOME AND EXPENSE
Pendapatan bunga (Catatan 29) 22.575 11.241 Interest income (Note 29)
Beban bunga (Catatan 30) 242.707 288.211 Interest expense (Note 30)
Persentase terhadap jumlah Percentage to total income
pendapatan dan beban and expense
Pendapatan bunga 1,24% 0,60% Interest income
Beban bunga 19,33% 24,51% Interest expense
Kompensasi kepada personel manajemen kunci Compensation of key management personnel
Untuk tahun yang berakhir pada tanggal-tanggal For the year ended December 31, 2025 and 2024
31 Desember 2025 dan 2024 gaji dan kompensasi salaries and other benefits (all included as short-
lainnya (semuanya dalam bentuk imbalan jangka term compensations) of Commissioners and
pendek) yang dibayarkan kepada Komisaris dan Directors of the Bank amounted to Rp36,265 and
Direksi Bank masing-masing sejumlah Rp36.265 Rp36,219, respectively.
dan Rp36.219.
37. SEGMEN OPERASI 37. OPERATING SEGMENTS
Informasi segmen Bank disajikan berdasarkan jenis Bank’s segment information presented by type of
kegiatan usahanya, yaitu pemasaran dan kredit, business activities, such marketing and loans,
treasuri, dan trade finance. Kegiatan usaha tersebut treasury and trade finance. That segment activities
menjadi dasar pelaporan informasi segmen primer become the basis of primary segment reporting
Bank sebagai berikut: information as follows:
31 Desember/ December 31, 2025
Pemasaran dan
Kredit/
Marketing and Treasuri/ Trade
Loans Treasury Finance Total
Pendapatan Income
Pendapatan bunga 1.175.157 633.640 7.323 1.816.120 Interest income
Pendapatan operasional lainnya 36.156 108.464 2.112 146.732 Other operating income
Total pendapatan 1.211.313 724.104 9.435 1.962.852 Total income
Beban Expense
Beban bunga (1.236.031) (19.817) - (1.255.848) Interest expenses
Beban operasional lainnya (588.901) (13.126) (35) (602.062) Other operating expenses
Total beban (1.824.932) (32.934) (35) (1.857.910) Total expense
Pendapatan yang tidak
dapat dialokasikan 23.384 Unallocated income
Beban yang tidak
dapat dialokasikan (593.206) Unallocated expense
Rugi sebelum beban pajak (464.880) Loss before tax expense
Beban pajak 95.862 Tax expense
Rugi bersih tahun berjalan (369.018) Net loss for the year
119
Page 554
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
37. SEGMEN OPERASI (lanjutan) 37. OPERATING SEGMENTS (continued)
Informasi segmen Bank disajikan berdasarkan jenis Bank’s segment information presented by type of
kegiatan usahanya, yaitu pemasaran dan kredit, business activities, such marketing and loans,
treasuri, dan trade finance. Kegiatan usaha tersebut treasury and trade finance. That segment activities
menjadi dasar pelaporan informasi segmen primer become the basis of primary segment reporting
Bank sebagai berikut: (lanjutan) information as follows: (continued)
31 Desember/ December 31, 2024
Pemasaran dan
Kredit/
Marketing and Treasuri/ Trade
Loans Treasury Finance Total
Pendapatan Income
Pendapatan bunga 1.256.508 625.213 7.398 1.889.119 Interest income
Pendapatan operasional lainnya 11.786 11.684 3.597 27.067 Other operating income
Total pendapatan 1.268.294 636.897 10.995 1.916.186 Total income
Beban Expense
Beban bunga (1.152.302) (23.757) - (1.176.059) Interest expenses
Beban operasional lainnya (189.263) 381 (16) (188.898) Other operating expenses
Total beban (1.341.565) (23.376) (16) (1.364.957) Total expense
Pendapatan yang tidak
dapat dialokasikan 21.019 Unallocated income
Beban yang tidak
dapat dialokasikan (472.184) Unallocated expense
Laba sebelum beban pajak 107.463 Income before tax expense
Beban pajak (25.615) Tax expense
Laba bersih tahun berjalan 81.848 Net income for the year
31 Desember/December 31, 2025
Pemasaran dan
Kredit/
Marketing and Treasuri/ Trade
Loans Treasury Finance Total
Aset Assets
Aset segmen 14.908.870 15.087.176 250.301 30.246.347 Segment assets
Aset yang tidak dapat
dialokasikan 1.051.885 Unallocated assets
Total aset 31.298.232 Total assets
Liabilitas Liabilities
Liabilitas segmen 27.313.754 473.370 26.936 27.814.060 Segment liabilities
Liabilitas yang tidak dapat
dialokasikan 174.351 Unallocated liabilities
Total liabilitas 27.988.411 Total liabilities
31 Desember/December 31, 2024
Pemasaran dan
Kredit/
Marketing and Treasuri/ Trade
Loans Treasury Finance Total
Aset Assets
Aset segmen 12.882.852 10.712.747 335.125 23.930.724 Segment assets
Aset yang tidak dapat
dialokasikan 506.010 Unallocated assets
Total aset 24.436.734 Total assets
Liabilitas Liabilities
Liabilitas segmen 20.172.847 406.535 60.367 20.639.749 Segment liabilities
Liabilitas yang tidak dapat
dialokasikan 184.011 Unallocated liabilities
Total liabilitas 20.823.760 Total liabilities
120
Page 555
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. JAMINAN PEMERINTAH TERHADAP LIABILITAS 38. GOVERNMENT GUARANTEE ON PAYMENT OF
PEMBAYARAN BANK UMUM COMMERCIAL BANK’S OBLIGATIONS
Berdasarkan Salinan Peraturan Lembaga Penjamin Based on the Indonesia Deposit Insurance
Simpanan (LPS) No. 1/PLPS/2005 tanggal Corporation (LPS) Regulation No. 1/PLPS/2005
26 September 2005 tentang Program Penjaminan dated September 26, 2005, regarding Deposit
Simpanan yang menyatakan bahwa sejak tanggal Guarantee Program, since September 22, 2005,
22 September 2005. Lembaga Penjamin Simpanan the Indonesian Deposit Insurance Corporation will
menjamin simpanan yang meliputi giro, deposito guarantee bank deposits, time deposits, certificate
berjangka, sertifikat deposito, tabungan, dan atau of deposits, saving deposits, and or other forms of
bentuk lain yang dipersamakan dengan itu yang deposits from other banks. Guaranteed bank
merupakan simpanan yang berasal dari masyarakat balances of each customer are as follows:
termasuk yang berasal dari bank lain. Saldo yang
dijamin untuk setiap nasabah pada satu Bank
adalah:
a. Maksimum sebesar Rp1.000, sejak tanggal a. Maximum of Rp1,000, from September 22,
22 September 2006 sampai dengan 21 Maret 2006 until March 21, 2007.
2007.
b. Maksimum sebesar Rp100, sejak tanggal b. Maximum of Rp 100, from March 22, 2007 until
22 Maret 2007 sampai dengan 12 Oktober October 12, 2008.
2008.
Pada tanggal 13 Oktober 2008, Presiden Republik On October 13, 2008, the President of the Republic
Indonesia menetapkan Peraturan Pemerintah of Indonesia approved Government Regulation
No. 66 Tahun 2008 tentang Besaran Nilai Simpanan No. 66 Year 2008 regarding the amount of
yang dijamin LPS. Berdasarkan peraturan tersebut, guarantee on deposits guaranteed by LPS. Based
nilai simpanan yang dijaminkan untuk setiap on such Regulation, the guaranteed customer’s
nasabah pada satu bank yang semula berdasarkan deposits amount in a bank which previously
Undang-Undang No. 24 Tahun 2004 ditetapkan according to Law No. 24 Year 2004 amounted to
maksimum Rp100, diubah menjadi maksimum Rp100, amended to the maximum amount of
Rp2.000. Rp2,000.
Berdasarkan Undang-Undang Republik Indonesia Based on the Law of the Republic of Indonesia No.
No. 7 Tahun 2009, Peraturan Pemerintah Pengganti 7 year 2009, Government Regulation in Lieu of Law
Undang-Undang tentang LPS telah ditetapkan on LPS has been set into law since January 13,
menjadi Undang-Undang sejak tanggal 13 Januari 2009.
2009.
39. MANAJEMEN MODAL 39. CAPITAL MANAGEMENT
Tujuan utama kebijakan manajemen The primary objectives of the Bank’s capital
permodalan Bank adalah untuk memastikan management policy are to ensure
bahwa Bank telah memenuhi persyaratan that the Bank complies with externally imposed
modal yang diwajibkan dan memastikan Bank capital requirements and that the Bank maintains
telah menjaga peringkat kredit yang kuat dan strong credit ratings and healthy capital ratios in
rasio modal yang sehat agar dapat order to support its business and to maximize the
mendukung bisnis dan memaksimalkan nilai shareholders’ shares value.
saham para pemegang saham.
Manajemen menggunakan peraturan rasio The management use capital ratio regulation to
permodalan untuk memantau kecukupan modal monitor capital adequacy in accordance with
sesuai dengan standar industri. Pendekatan Bank industry standard. Bank Indonesia's approach for
Indonesia untuk pengukuran modal tersebut capital measurement is primarily based on
terutama didasarkan kepada pemantauan the monitoring of capital requirement to the available
kebutuhan modal yang diwajibkan terhadap modal capital.
yang tersedia.
Bank telah memenuhi semua persyaratan modal The Bank has complied with capital requirement for
yang diwajibkan untuk periode yang disajikan. the periods presented.
121
Page 556
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN 40. FINANCIAL RISK MANAGEMENT
Risiko kredit Credit risk
Risiko kredit adalah risiko akibat kegagalan debitur Credit risk is the risk which cause by the failure of
dan/atau pihak lain dalam memenuhi kewajiban the debtor and/or other parties to meet obligations
kepada Bank. Risiko kredit bersumber pada aktivitas to the Bank. Credit risk is based on lending
pemberian kredit, kepemilikan instrumen keuangan, activities, the ownership of financial instruments,
transaksi antar bank, serta kewajiban komitmen dan transactions between banks and commitments and
kontinjensi. Bank telah memiliki kebijakan dan contingencies. The Bank has had written policies
pedoman tertulis terkait dengan kegiatan perkreditan and guidelines related to lending activities which
yang terdiri dari prosedur analisa kredit, persetujuan consist of credit analysis procedures, credit
kredit, pencatatan dan pengawasan kredit, dan approval, credit recording and monitoring and credit
restrukturisasi kredit. Kebijakan dan prosedur restructuring. Policies and procedures are reviewed
tersebut dikaji secara berkala untuk disesuaikan regularly to conform with the size and complexity of
dengan ukuran dan kompleksitas bisnis Bank. the Bank's business.
Bank secara terus-menerus memonitor risiko kredit The Bank continuously monitors credit risk to
untuk memastikan kemungkinan kerugian dan tidak ensure that the potential loss from default on
dibayarnya kredit yang diberikan dan kontrak financial and contractual agreements is minimized,
keuangan lainnya seminimal mungkin, baik untuk at individual borrowers and at portfolio level.
debitur individual maupun secara keseluruhan.
Struktur kredit yang telah dibakukan menjamin A formalized credit structure ensures prudent
diterapkannya kebijakan dan pelaksanaan lending policies and practices are adopted
pemberian kredit secara hati-hati oleh Bank. throughout the Bank. Specific Lending discretion
Kebijakan pemberian kredit tertentu telah dilakukan have been granted to reflect the experience of
untuk mencerminkan pengalaman dan kredit lending management, who operates within a
manajemen, yang bekerja dalam batas tertentu defined framework which ensures all lending
untuk memastikan semua keputusan pemberian decisions are approved and noted at the
kredit disetujui dan diketahui pada tingkatan appropriate level of responsibility within the Bank.
tanggung jawab yang sesuai di Bank.
Penerapan manajemen risiko kredit dilakukan mulai The implementation of credit risk management is
dari proses inisiasi, analisis, pembuatan keputusan, started from the initiation of the process, analysis,
pencairan, administrasi dan proses penanganan decision making, disbursement, administration and
kredit bermasalah. Tujuannya agar risiko kredit yang handle non-performing credit process. The purpose
timbul dapat terjaga dalam batas toleransi dan is that arising credit risk can be maintained within
kemampuan modal Bank, dan kredit bermasalah the limits of tolerance and ability of the Bank’s
dapat dipulihkan secara optimal sehingga kerugian capital, and non-performing loans can be optimally
yang timbul dapat diminimalkan. Antisipasi terhadap recovered so that the losses can be minimized.
kerugian kredit bermasalah dilakukan pula oleh Anticipating the loss of non-performing loans has
Bank dengan membentuk Cadangan Kerugian also been conducted by the Bank with providing
Penurunan Nilai (CKPN) atas risiko kredit sesuai the allowance for impairment losses (CKPN) on
dengan ketentuan yang berlaku. credit risk in accordance with applicable regulations.
Proses analisa permohonan kredit dilakukan oleh The process of credit application analysis is
unit kerja analis kredit yang independen terhadap conducted by analysist credit unit which
unit bisnis. Sementara untuk memastikan independent from the business unit. Furthermore, to
terpenuhinya ketentuan yang berlaku maka unit ensure the compliance with applicable regulatons,
kerja kepatuhan melakukan analisa uji kepatuhan then Compliance Unit conducts compliance analysis
untuk pemberian fasilitas kredit dengan plafon di before granting the credit facilities with limit credit
atas Rp100.000. above Rp100,000.
122
Page 557
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (lanjutan) 40. FINANCIAL RISK MANAGEMENT (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Pengambilan keputusan pemberian kredit diatur Lending decision-making is regulated according to
sesuai kewenangan. Selain menatausahakan authority. Furthermore, loan administration unit has
dokumen perkreditan, unit kerja Administrasi Kredit responsibility to control the fulfillment of required
berfungsi melakukan kontrol terhadap pemenuhan covenants before the loan is disbursed and monitor
covenant yang dipersyaratkan sebelum kredit the payment in accordance with the contract
dicairkan dan pengawasan terhadap ketepatan agreement. The loan disbursement is conducted by
pembayaran sesuai dengan kontrak yang operational unit which instructed by loan
diperjanjikan. Proses pencairan dilakukan unit kerja administration unit after all of the requirements being
operasional atas instruksi dari unit kerja Administrasi fulfilled.
Kredit setelah seluruh persyaratan dipenuhi.
Dalam rangka menekan tingkat kerugian apabila In order to reduce the losses if there are non-
terdapat kredit macet, penanganan kredit performing loan, it is handled by independent
bermasalah dilakukan oleh unit kerja khusus yang special unit. The Bank manages credit concentration
independen. Bank mengelola risiko konsentrasi risk by considering the characteristics of each credit
kredit dengan mempertimbangkan karakteristik and control of the loan segment. This segmentation
masing-masing kredit dan penguasaan Bank atas affects the treatment and policy in determining
segmen yang dimasuki. Segmentasi ini the adequacy of collateral, credit structure and
mempengaruhi perlakuan dan kebijakan dalam covenants required.
menetapkan kecukupan agunan, struktur kredit dan
covenant yang dipersyaratkan.
Bank mengukur dan memantau risiko untuk setiap The Bank measures and monitors risks by individual
debitur baik secara individual, sektor ekonomi debtor, economic sector or entire loan portfolio by
maupun seluruh portofolio kredit dengan implementing the four - eyes principle consistently.
menerapkan four - eyes principle secara konsisten. The Bank is also closely monitor the development of
Bank juga dengan ketat memantau perkembangan the Bank’s credit portfolio that allows to take
portofolio kredit Bank yang memungkinkan untuk preventive measures in a timely manner (Early
melakukan tindakan pencegahan secara tepat Warning) in the event of a decline in credit quality.
waktu (Early Warning) apabila terjadi penurunan
kualitas kredit.
(i) Analisis eksposur maksimum risiko kredit (i) An analysis of the maximum exposure to credit
mempertimbangkan dampak keuangan agunan risk considering the financial effect of collateral
dan peningkatan kredit lainnya: and other credit enhancement:
Nilai tercatat aset keuangan Bank selain dari The carrying value of the Bank’s financial
kredit merupakan eksposur maksimum assets of other than loans represents
risiko kredit. the maximum exposure to credit risk.
Kredit dijamin dengan agunan (misalnya Loans are secured by collateral (e.g. fixed
aset tetap, piutang, kendaraan, persediaan, assets, receivables, vehicles, inventories,
mesin dan lain-lain). Bank menggunakan machineries and others). The Bank uses
nilai wajar agunan sebagai dasar arus kas the fair value of collateral as a basis of
masa depan untuk tujuan penurunan jika future cash flows for impairment purposes
pinjaman bersifat collateral dependent dan if loans are collateral dependent and
penyitaan agunan kemungkinan besar foreclosure of collateral is most likely to
terjadi berdasarkan perjanjian. occur based on the agreement.
Oleh karena itu, nilai tercatat kredit tidak Hence, the carrying value of loans does not
mewakili eksposur maksimum risiko kredit. represent maximum exposure to credit
risk.
Dalam penerbitan bank garansi yang tidak For non-cancellable bank guarantees
dapat dibatalkan, eksposur maksimum atas issued, the maximum exposure to credit
risiko kredit adalah nilai maksimum yang risk is the maximum amount that the Bank
harus dibayarkan oleh Bank dalam hal would have to pay if the obligations of
timbul kewajiban atas penerbitan bank the non-cancellable bank guarantees of
garansi yang tidak dapat dibatalkan. credit issued are called upon.
123
Page 558
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (lanjutan) 40. FINANCIAL RISK MANAGEMENT (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Tabel dibawah ini menunjukkan net maximum The table below shows the net maximum exposure
exposure atas risiko kredit untuk efek-efek yang of credit risk on securities purchased under resale
dibeli dengan janji dijual kembali pada tanggal- agreements on December 31, 2025 and 2024.
tanggal 31 Desember 2025 dan 2024.
31 Desember/December 31, 2025
Eksposur
maksimum/
Keterangan Maximum Agunan/ Eksposur neto/
Descriptions/ Exposure Collateral Net exposure
Efek-efek yang dibeli
dengan janji Securities purchased
dijual kembali 388.385 388.870 485 under resale agreements
31 Desember/December 31, 2024
Eksposur
maksimum/
Keterangan Maximum Agunan/ Eksposur neto/
Descriptions/ Exposure Collateral Net exposure
Efek-efek yang dibeli
dengan janji Securities purchased
dijual kembali 246.420 250.000 3.580 under resale agreements
(ii) Analisis paparan maksimum eksposur untuk (ii) An analysis of the maximum exposure to credit
risiko kredit berdasarkan lokasi geografis dan risk by geographical location and counterparty
counterparty tanpa memperhitungkan adanya without taking into account of any collateral held
agunan yang dikuasai atau credit enhancement or other credit enhancements:
lainnya:
a) Geografis a) Geographical location
31 Desember/December 31, 2025
Luar/Outside
Jabodetabek Jabodetabek Total
Giro pada Bank Indonesia 1.675.980 - 1.675.980 Current account with Bank Indonesia
Giro pada bank lain 19.274 286.962 306.236 Current accounts with other banks
Penempatan pada
Bank Indonesia dan Placements with Bank Indonesia
bank lain 1.892.468 204.270 2.096.738 and other banks
Efek-efek Marketable securities
Biaya perolehan diamortisasi 266.516 - 266.516 Amortized cost
Nilai wajar melalui Fair value through
penghasilan komprehensif other comprehensive
lain 9.604.209 - 9.604.209 income
Nilai wajar melalui Fair value through
laba rugi 622.212 - 622.212 profit or loss
Efek-efek yang dibeli
dengan janji dijual Securities purchased
kembali 388.385 - 388.385 under resale agreements
Kredit yang diberikan Loans
Modal kerja 6.085.204 3.699.322 9.784.526 Working capital
Investasi 3.077.137 1.026.077 4.103.214 Investment
Konsumsi 979.988 395.719 1.375.707 Consumer
Tagihan akseptasi 26.490 - 26.490 Acceptance receivables
Tagihan transaksi perdagang 224.118 - 224.118 Trade transactions receivables
Tagihan derivatif 209 - 209 Derivative receivables
Piutang bunga 164.775 12.822 177.597 Interest receivables
Aset lain-lain*) 112.531 - 112.531 Other assets*)
Total 25.139.496 5.625.172 30.764.668 Total
Cadangan kerugian
penurunan nilai (230.870) (174.920) (405.790) Allowance for impairment losses
Neto 24.908.626 5.450.252 30.358.878 Net
*) Aset lain-lain terdiri dari setoran jaminan, piutang ATM, *) Other assets consist of security deposit, ATM
setoran dalam perjalanan, dan lain-lain. receivables, deposit in transit, and others.
124
Page 559
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (lanjutan) 40. FINANCIAL RISK MANAGEMENT (continued)
Risiko kredit (lanjutan) Credit risk (continued)
(ii) Analisis paparan maksimum eksposur untuk (ii) An analysis of the maximum exposure to credit
risiko kredit berdasarkan lokasi geografis dan risk by geographical location and counterparty
counterparty tanpa memperhitungkan adanya without taking into account of any collateral held
agunan yang dikuasai atau credit enhancement or other credit enhancements: (continued)
lainnya: (lanjutan)
a) Geografis (lanjutan) a) Geographical location (continued)
31 Desember/December 31, 2024
Luar/Outside
Jabodetabek Jabodetabek Total
Giro pada Bank Indonesia 1.203.006 - 1.203.006 Current account with Bank Indonesia
Giro pada bank lain 107.900 58.463 166.363 Current accounts with other banks
Penempatan pada
Bank Indonesia dan Placements with Bank Indonesia
bank lain 2.097.182 252.071 2.349.253 and other banks
Efek-efek Marketable securities
Biaya perolehan diamortisasi 420.193 - 420.193 Amortized cost
Nilai wajar melalui Fair value through
penghasilan komprehensif other comprehensive
lain 5.832.854 123.095 5.955.949 income
Nilai wajar melalui Fair value through
laba rugi 181.081 - 181.081 profit or loss
Efek-efek yang dibeli
dengan janji dijual Securities purchased
kembali 246.420 - 246.420 under resale agreements
Kredit yang diberikan Loans
Modal kerja 4.363.597 3.915.286 8.278.883 Working capital
Investasi 2.877.597 1.326.065 4.203.662 Investment
Konsumsi 510.406 157.491 667.897 Consumer
Tagihan akseptasi 60.343 - 60.343 Acceptance receivables
Tagihan transaksi perdagangan 274.982 - 274.982 Trade transactions receivables
Tagihan derivatif 574 - 574 Derivative receivables
Piutang bunga 78.977 16.306 95.283 Interest receivables
Aset lain-lain*) 55.593 - 55.593 Other assets*)
Total 18.310.705 5.848.777 24.159.482 Total
Cadangan kerugian
penurunan nilai (204.566) (107.473) (312.039) Allowance for impairment lossses
Neto 18.106.139 5.741.304 23.847.443 Net
*) Aset lain-lain terdiri dari setoran jaminan, piutang ATM, *) Other assets consist of security deposit, ATM
setoran dalam perjalanan, dan lain-lain. receivables, deposit in transit, and others.
125
Page 560
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (lanjutan) 40. FINANCIAL RISK MANAGEMENT (continued)
Risiko kredit (lanjutan) Credit risk (continued)
b) Jenis counterparties b) Counterparty types
31 Desember/December 31, 2025
Pemerintah RI
(termasuk
Bank
Indonesia)/ Lembaga
Government keuangan
of RI bukan bank/ Perusahaan
(including Non-bank lainnya/
Bank financial Other Perseorangan/
Indonesia) Bank institutions companies Individuals Total
Giro pada Current account with
Bank Indonesia 1.675.980 - - - - 1.675.980 Bank Indonesia
Giro pada Current accounts
bank lain - neto - 306.231 - - - 306.231 with other banks - net
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain - neto 1.392.468 704.170 - - - 2.096.638 and other banks - net
Efek-efek Marketable securities
Biaya perolehan
diamortisasi - neto - 139.445 12.219 114.848 266.512 Amortized cost - net
Nilai wajar melalui
penghasilan Fair value through
komprehensif other comprehensive
lain - neto 7.529.733 45.893 501.922 1.526.661 - 9.604.209 income - net
Nilai wajar melalui Fair value through
laba rugi 300.929 - - 321.283 - 622.212 profit or loss
Efek-efek yang dibeli Securities purchased
dengan janji under resale
dijual kembali 388.385 - - - - 388.385 agreements
Kredit yang diberikan Loans
Modal kerja - neto - - 505.774 8.621.173 387.044 9.513.991 Working capital - net
Investasi - neto - - - 3.785.145 198.430 3.983.575 Investment - net
Konsumsi - neto - - - - 1.360.508 1.360.508 Consumer - net
Tagihan akseptasi
- neto - - - 26.456 - 26.456 Acceptance receivables - net
Tagihan transaksi perdagangan
- neto - - - 223.844 - 223.844 Trade transactions receivable - net
Tagihan derivatif - 209 - - - 209 Derivative receivables
Piutang bunga 107.880 664 4.651 58.405 5.997 177.597 Interest receivables
Aset lain-lain*) - - - 112.531 - 112.531 Other assets*)
Neto 11.395.375 1.196.612 1.024.566 14.790.346 1.951.979 30.358.878 Net
31 Desember/December 31, 2024
Pemerintah RI
(termasuk
Bank
Indonesia)/ Lembaga
Government keuangan
of RI bukan bank/ Perusahaan
(including Non-bank lainnya/
Bank financial Other Perseorangan/
Indonesia) Bank institutions companies Individuals Total
Giro pada Current account with
Bank Indonesia 1.203.006 - - - - 1.203.006 Bank Indonesia
Giro pada Current accounts
bank lain - neto - 166.358 - - - 166.358 with other banks - net
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain - neto 1.347.182 1.001.759 - - - 2.348.941 and other banks - net
Efek-efek Marketable securities
Biaya perolehan
diamortisasi - neto - 141.189 39.999 238.996 - 420.184 Amortized cost - net
Nilai wajar melalui
penghasilan Fair value through
komprehensif other comprehensive
lain - neto 3.742.923 117.456 539.331 1.556.239 - 5.955.949 income - net
Nilai wajar melalui Fair value through
laba rugi 88.422 - - 92.659 - 181.081 profit or loss
Efek-efek yang dibeli Securities purchased
dengan janji under resale
dijual kembali 246.420 - - - - 246.420 agreements
Kredit yang diberikan Loans
Modal kerja - neto - 8.578 226.565 6.917.553 882.431 8.035.127 Working capital - net
Investasi - neto - 723 - 3.920.465 220.213 4.141.401 Investment - net
Konsumsi - neto - - - - 662.400 662.400 Consumer - net
Tagihan akseptasi
- neto - - - 60.286 - 60.286 Acceptance receivables - net
Tagihan transaksi perdagangan
- neto - - - 274.840 - 274.840 Trade transactions receivable - net
Tagihan derivatif - 200 - 374 - 574 Derivative receivables
Piutang bunga 51.822 7 627 34.325 8.502 95.283 Interest receivables
Aset lain-lain*) - - - 55.593 - 55.593 Other assets*)
Neto 6.679.775 1.436.270 806.522 13.151.330 1.773.546 23.847.443 Net
*) Aset lain-lain terdiri dari setoran jaminan, piutang ATM, *) Other assets consist of security deposit, ATM
setoran dalam perjalanan, dan lain-lain. receivables, deposit in transit, and others.
126
Page 561
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (lanjutan) 40. FINANCIAL RISK MANAGEMENT (continued)
Risiko kredit (lanjutan) Credit risk (continued)
b) Jenis counterparties (lanjutan) b) Counterparty types (continued)
Tabel di bawah ini menunjukan eksposur The table below shows the Bank’s
maksimum risiko kredit Bank untuk maximum credit risk exposure for
komitmen dan garansi. commitments and guarantees.
31 Desember/December 31, 2025
Pemerintah RI
(termasuk
Bank
Indonesia)/ Lembaga
Government keuangan
of RI bukan bank/ Perusahaan
(including Non-bank lainnya/
Bank financial Other Perseorangan/
Indonesia) Bank institutions companies Individuals Total
Bank Garansi - - - 103.173 14.627 117.800 Bank guarantee
Fasilitas
kredit yang Unused loan
belum digunakan - - 746.190 1.792.528 149.219 2.687.937 facilities
Letter of Credit - - - 35.773 - 35.773 Letter of credit
Neto - - 746.190 1.931.474 163.846 2.841.510 Net
31 Desember/December 31, 2024
Pemerintah RI
(termasuk
Bank
Indonesia)/ Lembaga
Government keuangan
of RI bukan bank/ Perusahaan
(including Non-bank lainnya/
Bank financial Other Perseorangan/
Indonesia) Bank institutions companies Individuals Total
Bank Garansi - - - 105.697 8.700 114.397 Bank guarantee
Fasilitas
kredit yang Unused loan
belum digunakan - - 526.439 1.582.718 276.782 2.385.939 facilities
Letter of Credit - - - 17.902 - 17.902 Letter of credit
Neto - - 526.439 1.706.317 285.482 2.518.238 Net
127
Page 562
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (lanjutan) 40. FINANCIAL RISK MANAGEMENT (continued)
Risiko kredit (lanjutan) Credit risk (continued)
(iii) Kualitas kredit pada laporan keuangan (iii) Credit quality of financial assets
Informasi kualitas kredit dari aset keuangan The information on the credit quality of neither
yang belum jatuh tempo dan tidak mengalami past due nor impaired financial assets (gross of
penurunan nilai (jumlah bruto sebelum allowance for impairment losses) as of
dikurangi cadangan kerugian penurunan nilai) December 31, 2025 and 2024 without taking
per tanggal-tanggal 31 Desember 2025 dan into account of any collateral held or other credit
2024 tanpa memperhitungkan adanya agunan enhancements are as follows:
yang dikuasai atau credit enhancement lainnya
adalah sebagai berikut:
31 Desember/December 31, 2025
Belum jatuh tempo dan Jatuh tempo
tidak mengalami penurunan dan tidak
nilai/neither past due mengalami
nor impaired penurunan
nilai/ Mengalami
Tingkat Past due penurunan
Tingkat Tinggi/ standar/ but not nilai/
High Grade Standard grade Impaired Impaired Total
Giro pada Current account with
Bank Indonesia 1.675.980 - - - 1.675.980 Bank Indonesia
Current accounts with
Giro pada bank lain 306.236 - - - 306.236 other banks
Penempatan pada Bank Indonesia Placements with Bank
dan bank lain 1.942.468 154.270 - - 2.096.738 Indonesia and other banks
Efek-efek Marketable securities
Biaya perolehan diamortisasi 266.516 - - - 266.516 Amortized cost
Nilai wajar melalui Fair value through
penghasilan komprehensif lain 9.458.761 10.200 135.248 - 9.604.209 other comprehensive income
Nilai wajar melalui Fair value through
laba rugi 622.212 - - - 622.212 profit or loss
Efek-efek yang dibeli Securities purchased
dengan janji dijual under resale
kembali 388.385 - - - 388.385 agreements
Kredit yang diberikan Loans
Modal kerja - 8.981.046 521.549 281.931 9.784.526 Working capital
Investasi - 3.526.085 404.435 172.694 4.103.214 Investment
Konsumsi - 1.326.297 48.582 828 1.375.707 Consumer
Tagihan akseptasi - 26.490 - - 26.490 Accceptance receivables
Tagihan transaksi perdagangan - 224.118 - - 224.118 Trade transactions receivables
Tagihan derivatif - 209 - - 209 Derivative receivables
Piutang bunga 133.471 38.813 5.313 - 177.597 Interest receivables
Aset lain-lain*) 76.651 35.880 - - 112.531 Other assets*)
Total 14.870.680 14.323.408 1.115.127 455.453 30.764.668 Total
Cadangan kerugian Allowance for
penurunan nilai (22) (118.919) (137.164) (149.685) (405.790) impairment losses
Neto 14.870.658 14.204.489 977.963 305.768 30.358.878 Net
*) Aset lain-lain terdiri dari setoran jaminan, piutang ATM, *) Other assets consist of security deposit, ATM
setoran dalam perjalanan, dan lain-lain. receivables, deposit in transit, and others.
128
Page 563
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (lanjutan) 40. FINANCIAL RISK MANAGEMENT (continued)
Risiko kredit (lanjutan) Credit risk (continued)
(iii) Kualitas kredit pada laporan keuangan (iii) Credit quality of financial assets (continued)
(lanjutan)
31 Desember/December 31, 2024
Belum jatuh tempo dan Jatuh tempo
tidak mengalami penurunan dan tidak
nilai/neither past due mengalami
nor impaired penurunan
nilai/ Mengalami
Tingkat Past due penurunan
Tingkat Tinggi/ standar/ but not nilai/
High Grade Standard grade Impaired Impaired Total
Giro pada Current account with
Bank Indonesia 1.203.006 - - - 1.203.006 Bank Indonesia
Current accounts with
Giro pada bank lain 166.363 - - - 166.363 other banks
Penempatan pada Bank Indonesia Placements with Bank
dan bank lain 2.349.253 - - - 2.349.253 Indonesia and other banks
Efek-efek Marketable securities
Biaya perolehan diamortisasi 420.193 - - - 420.193 Amortized cost
Nilai wajar melalui Fair value through
penghasilan komprehensif lain 5.796.633 10.006 149.310 - 5.955.949 other comprehensive income
Nilai wajar melalui Fair value through
laba rugi 181.081 - - - 181.081 profit or loss
Efek-efek yang dibeli Securities purchased
dengan janji dijual under resale
kembali 246.420 - - - 246.420 agreements
Kredit yang diberikan Loans
Modal kerja - 7.686.867 138.222 453.794 8,278,883 Working capital
Investasi - 4.065.335 103.087 35.240 4,203,662 Investment
Konsumsi - 624.318 33.390 10.189 667,897 Consumer
Tagihan akseptasi - 60.343 - - 60.343 Accceptance receivables
Tagihan transaksi perdagangan - 274.982 - - 274.592 Trade transactions receivables
Tagihan derivatif - 574 - - 574 Derivative receivables
Piutang bunga 51.947 36.803 6.533 - 95.283 Interest receivables
Aset lain-lain*) 35.145 20.448 - - 55.593 Other assets*)
Total 10.450.041 12.779.676 430.542 499.223 24.159.482 Total
Cadangan kerugian Allowance for
penurunan nilai (326) (99.882) (29.211) (182.620) (312.039) impairment losses
Neto 10.449.715 12.679.794 401.331 316.603 23.847.443 Net
*) Aset lain-lain terdiri dari setoran jaminan, piutang ATM, *) Other assets consist of security deposit, ATM
setoran dalam perjalanan, dan lain-lain. receivables, deposit in transit, and others.
Bank menggunakan pedoman berikut untuk The Bank uses the following guidelines to
menentukan kualitas kredit atas aset determine the credit quality of its financial
keuangannya. assets.
Kredit yang diberikan, piutang bunga dan Loans, interest receivables and acceptance
tagihan akseptasi receivables
a. Tingkat tinggi a. High grade
Ini berkaitan dengan rekening debitur yang This pertains to those accounts from
memiliki riwayat pembayaran yang sangat borrowers with very satisfactory track record
baik dan tidak pernah menunggak of loan repayment and whose accounts did
sepanjang jangka waktu kredit. not turn past due during the term of the loan.
b. Tingkat standar b. Standard grade
Ini berkaitan dengan rekening debitur yang This pertains to those accounts from
memiliki riwayat pembayaran kredit yang borrowers who have an average track
rata-rata baik dan tidak pernah menunggak record of loan repayment and whose
90 hari atau lebih. account did not turn past due for 90 days
and over.
129
Page 564
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (lanjutan) 40. FINANCIAL RISK MANAGEMENT (continued)
Risiko kredit (lanjutan) Credit risk (continued)
(iii) Kualitas kredit pada laporan keuangan (iii) Credit quality of financial assets (continued)
(lanjutan)
Efek-efek Marketable securities
Untuk memastikan kualitas dari portofolio In ensuring the quality of its investment
investasinya. Bank mengikuti pemeringkatan portfolio. the Bank follows external risk rating
risiko eksternal dari penyedia yang menerbitkan from published providers such as
peringkat seperti PT Pemeringkat Efek PT Pemeringkat Efek Indonesia (Pefindo) and
Indonesia (Pefindo) dan Fitch Ratings untuk Fitch Ratings for its local corporate marketable
efek-efek korporasi lokal. Tabel di bawah ini securities. The table below presents
menunjukkan peringkat yang ekuivalen dengan the Pefindo and Fitch equivalent grades
Pefindo dan Fitch yang relevan pada masing- relevant to each risk rating class:
masing kelompok peringkat risiko:
Peringkat Risiko
Kualitas Kredit/ Eksternal/
Credit Quality External Risk Rating
Pefindo/Fitch
Tingkat Tinggi/High Grade idAAA to idA-
Tingkat Standar/Standard Grade idBBB+ to idBBB-
Jatuh tempo dan tidak mengalami idBB+ to idCCC
penurunan nilai/Past due but not
impaired
Giro, penempatan pada Bank Indonesia dan Current account and placements with Bank
bank lain Indonesia and other banks
Giro, penempatan pada Bank Indonesia dan Current account and placements with Bank
bank lain diperingkat sebagai tingkat tinggi Indonesia and other banks are rated as high
karena ditempatkan atau ditransaksikan grade since these are deposited in or
dengan bank bereputasi baik yang memiliki transacted with reputable banks which has low
probabilita kebangkrutan rendah. probability of insolvency.
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under resale agreements
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under resale agreements
diperingkat sebagai tingkat tinggi karena are rated as high grade since these are
ditransaksikan atau dikeluarkan oleh transacted or issued by Government or
Pemerintah atau bank bereputasi baik yang reputable banks which has low probability of
memiliki probabilita kebangkrutan rendah. insolvency.
Aset lain-lain, tagihan akseptasi, dan tagihan Other assets, acceptance receivables,
transaksi perdagangan receivables from trade transactions
Aset lain-lain, tagihan akseptasi, dan tagihan Other assets, acceptance receivables, and
transaksi perdagangan diperingkat sebagai receivables from trade transactions are rated as
tingkat standar karena aset tersebut merupakan standard grade because these are ordinary
aset biasa yang dapat dikembalikan pada saat assets which can be refunded upon termination
penghentian kontrak. of the contract.
130
Page 565
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (lanjutan) 40. FINANCIAL RISK MANAGEMENT (continued)
Risiko kredit (lanjutan) Credit risk (continued)
(iv) Analisis umur kredit yang jatuh tempo tetapi (iv) The aging analysis of past due but not impaired
tidak mengalami penurunan nilai pada tanggal- loans as of December 31, 2025 and 2024:
tanggal 31 Desember 2025 dan 2024:
31 Desember/December 31, 2025
Lebih dari
Kurang dari 3 sampai
1 bulan/ 1 sampai 6 bulan/
Less than 3 bulan/ More than
1 month 1 to 3 month 3 to 6 month Jumlah/Total
Modal kerja 32.929 323.353 165.267 521.549 Working capital
Investasi - 100.000 304.436 404.436 Investment
Konsumsi - 100 48.481 48.581 Consumer
Total 32.929 423.453 518.184 974.566 Total
31 Desember/December 31, 2024
Lebih dari
Kurang dari 3 sampai
1 bulan/ 1 sampai 6 bulan/
Less than 3 bulan/ More than
1 month 1 to 3 month 3 to 6 month Jumlah/Total
Modal kerja 138.222 - - 138.222 Working capital
Investasi 103.087 - - 103.087 Investment
Konsumsi 33.390 - - 33.390 Consumer
Total 274.699 - - 274.699 Total
Risiko Pasar Market Risk
Risiko pasar adalah risiko dimana nilai wajar atau Market risk is the risk that the fair value or future
arus kas masa depan dari instrumen keuangan akan cash flows of financial instruments will fluctuate due
berfluktuasi karena perubahan dalam faktor dalam to changes in market factors, such as interest rates
pasar, seperti tingkat suku bunga dan nilai tukar. and foreign exchange rates.
(i) Risiko suku bunga (i) Interest rate risk
Dalam melaksanakan aktivitasnya, Bank In carrying out its activities, the Bank is exposed
terekspos pada risiko suku bunga yang terdapat to interest rate risk that is contained in
pada aktivitas fungsional Bank seperti kegiatan the Bank's functional activities such as treasury
treasuri dan investasi dalam surat berharga dan and investment activities in securities and
pasar uang serta kegiatan pendanaan. money market and financing activities.
Pemantauan terhadap risiko pasar dilakukan The monitoring of market risk are made daily,
secara harian, yang antara lain dilakukan which among other things made the position of
terhadap posisi surat berharga the category of securities available for sale
kategori available-for-sale (AFS) dan trading (AFS) and trading book (TB). Interest rate risk
book (TB). Pengelolaan risiko suku bunga management is done on the position of financial
dilakukan terhadap posisi instrumen keuangan instruments in both the trading book and
baik dalam trading book maupun banking book. the banking book.
131
Page 566
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (lanjutan) 40. FINANCIAL RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
(i) Risiko suku bunga (lanjutan) (i) Interest rate risk (continued)
Risiko suku bunga dalam trading book dihitung Interest rate risk in the trading book are
dengan metode standar sesuai dengan calculated by standard methods in accordance
ketentuan Otoritas Jasa Keuangan (OJK) yang with the provisions of the Financial Services
berlaku, yaitu meliputi risiko spesifik Authority (FSA) in force, which includes
(menggunakan Metode Jatuh Tempo) dan risiko the specific risks (using method Maturity) and
umum. Sedangkan risiko suku bunga dalam general risk. While the interest rate risk in
banking book dikelola dengan melakukan the banking book is managed by analyzing
analisa repricing gap antara Risk Sensitive the repricing gap between Risk Sensitive Assets
Asset (RSA) dan Risk Sensitive Liabilities (RSA) and the Risk Sensitive Liabilities (RSL).
(RSL). Analisa repricing gap dilakukan untuk Repricing gap analysis was conducted to
mengukur dampak dari perubahan suku bunga measure the impact of changes in interest rates
(naik/turun) pada banking book tersebut (up/down) on the banking book to the net
terhadap pendapatan bunga bersih (Net interest income (Net Income Increase or NII).
Increase Income atau NII).
Pengelolaan risiko suku bunga dilengkapi Interest rate risk management is equipped with
dengan analisa sensitivitas secara periodik a sensitivity analysis periodically to measure
untuk mengukur dampak dari perubahan suku the impact of changes in interest rates
bunga yang signifikan. Risiko suku bunga significantly. Interest rate risk in the Banking
dalam Banking Book (IRBB) pada tanggal Book (IRBB) on December 31, 2025 were rated
31 Desember 2025 dinilai sedang yang as reflected in asset gap - cumulative liabilities
tercermin dari gap asset - liabilities kumulatif on time scales of 0 - 3 months is still quite large
pada skala waktu 0 - 3 bulan yang masih cukup tend to rise at the end of the year. IRBB to
besar cenderung meningkat diakhir tahun. mitigate risk, the Bank has consistently applied
Untuk memitigasi risiko IRBB ini, Bank secara the imposition of interest rate (floating rate)
konsisten menerapkan pengenaan suku bunga virtually all funding and lending products, with
mengambang (floating rate) hampir di semua the aim that can be rapidly carried out alignment
produk funding dan lending, dengan tujuan agar when the risk of potentially affect NII IRBB
dapat secara cepat dilakukan penyelarasan significantly. The Bank also continued to
apabila risiko IRBB ini berpotensi improve the structure of revenues from fee-
mempengaruhi NII secara signifikan. Bank juga based income, so that setting interest rates can
terus memperbaiki struktur pendapatan dari fee be more flexible and competitive.
based income, agar pengaturan suku bunga
dapat lebih fleksibel dan memiliki daya saing.
Pengaturan gap repricing ini dilakukan dengan Repricing gap arrangement is done by
peninjauan secara berkala suku bunga kredit periodically reviewing rates of credit and third
dan dana pihak ketiga yang dibahas pada parties fund discussed at each monthly meeting
setiap rapat bulanan Asset Liability Commitee Asset Liability Committee (ALCO). The aim is
(ALCO). Tujuannya adalah agar gap - repricing that gap - this repricing in line with movements
ini searah dengan pergerakan suku bunga in market interest rates. The treasury work unit
pasar. Unit kerja treasuri bertanggungjawab is responsible for managing the repricing gap by
atas pengaturan gap repricing dengan considering the repricing gap limit.
memerhatikan gap limit yang terjadi.
132
Page 567
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (lanjutan) 40. FINANCIAL RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
(i) Risiko suku bunga (lanjutan) (i) Interest rate risk (continued)
Tabel di bawah ini menganalisa eksposur The table below analysis the Bank’s interest rate
tingkat suku bunga Bank untuk aset dan risk exposure on financial assets and liabilities.
liabilitas keuangan. Aset dan liabilitas Bank The Bank’s assets and liabilities are measured
dicatat pada nilai tercatat dan dikategorikan at carrying amount and categorized by the
contractual re-pricing atau tanggal jatuh tempo. earlier of contractual re-pricing or maturity dates.
(lanjutan) (continued)
31 Desember/December 31, 2025
Suku bunga mengambang/Floating interest rate
Lebih dari 3
bulan tetapi
tidak lebih
dari 1 tahun/ Tidak
Tidak lebih More than 3 Lebih dari 1 Suku bunga dikenakan
dari 3 bulan/ months but tahun/ tetap/ bunga/
Less than less than 1 More than 1 Fixed non-interest
3 months year year interest rate bearing Total
Aset Keuangan Financial Assets
Giro pada Current account with
Bank Indonesia 1.675.980 - - - - 1.675.980 Bank Indonesia
Giro pada Current accounts with
bank lain - neto 306.231 - - - - 306.231 other banks - net
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain - neto - - - 2.096.638 - 2.096.638 and other banks - net
Efek-efek- neto - - - 10.492.933 - 10.492.933 Marketable securities - net
Efek-efek yang dibeli Securities purchased
dengan janji dijual under resale
kembali - - - 388.385 - 388.385 agreements
Kredit yang diberikan - neto 4.796.175 3.187.600 6.076.382 797.917 - 14.858.074 Loans - net
Tagihan akseptasi - neto - - - - 26.456 26.456 Acceptance receivables - net
Tagihan transaksi Trade transactions
perdagangan - neto - - - 223.844 - 223.844 receivables - net
Tagihan derivatif - - - - 209 209 Derivative receivables
Piutang bunga - - - - 177.597 177.597 Interest receivables
Aset lain-lain*) - - - - 112.531 112.531 Other assets*)
Total aset keuangan 6.778.386 3.187.600 6.076.382 13.999.717 316.793 30.358.878 Total financial assets
Liabilitas Keuangan Financial Liabilities
Liabilitas segera - - - - 23.889 23.889 Liabilities due immediately
Simpanan dari nasabah 25.562.980 1.691.601 5.097 - - 27.259.678 Deposits from customers
Simpanan dari bank lain 172.350 - - - - 172.350 Deposits from other banks
Efek-efek yang dijual Securities sold
dengan janji dibeli under repurchase
kembali - - - 301.016 - 301.016 agreements
Liabilitas akseptasi - - - - 26.490 26.490 Acceptance Payable
Liabilitas derivatif - - - - 201 201 Derivative Payable
Utang bunga - - - - 45.937 45.937 Interest payables
Liabilitas lain-lain**) - - - 43.512 23.919 67.431 Other liabilities**)
Total liabilitas keuangan 25.735.330 1.691.601 5.097 344.528 120.436 27.896.992 Total financial liabilities
Interest Gap (18.956.944) 1.495.999 6.071.285 13.655.189 196.357 2.461.886 Interest Gap
*) Aset lain-lain terdiri dari setoran jaminan, piutang ATM, setoran *) Other assets consist of security deposit, ATM receivables, deposit
dalam perjalanan, dan lain-lain. in transit, and others.
**) Liabilitas lain-lain terdiri dari liabilitas sewa, biaya yang masih **) Other liabilities consist of lease liabilities, accrued expenses, and
harus dibayar, dan setoran jaminan. guarantee deposits.
133
Page 568
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (lanjutan) 40. FINANCIAL RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
(i) Risiko suku bunga (lanjutan) (i) Interest rate risk (continued)
Tabel di bawah ini menganalisa eksposur The table below analysis the Bank’s interest rate
tingkat suku bunga Bank untuk aset dan risk exposure on financial assets and liabilities.
liabilitas keuangan. Aset dan liabilitas Bank The Bank’s assets and liabilities are measured
dicatat pada nilai tercatat dan dikategorikan at carrying amount and categorized by the
contractual re-pricing atau tanggal jatuh tempo. earlier of contractual re-pricing or maturity dates.
(lanjutan) (continued)
31 Desember/December 31, 2024
Suku bunga mengambang/Floating interest rate
Lebih dari 3
bulan tetapi
tidak lebih
dari 1 tahun/ Tidak
Tidak lebih More than 3 Lebih dari 1 Suku bunga dikenakan
dari 3 bulan/ months but tahun/ tetap/ bunga/
Less than less than 1 More than 1 Fixed non-interest
3 months year year interest rate bearing Total
Aset Keuangan Financial Assets
Giro pada Current account with
Bank Indonesia 1.203.006 - - - - 1.203.006 Bank Indonesia
Giro pada Current accounts with
bank lain - neto 166.358 - - - - 166.358 other banks - net
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain - neto - - - 2.348.941 - 2.348.941 and other banks - net
Efek-efek- neto - - - 6.557.214 - 6.557.214 Marketable securities - net
Efek-efek yang dibeli Securities purchased
dengan janji dijual under resale
kembali - - - 246.420 - 246.420 agreements
Kredit yang diberikan - neto 3.220.421 2.976.250 6.623.629 18.628 - 12.838.928 Loans - net
Tagihan akseptasi - neto - - - - 60.286 60.286 Acceptance receivables - net
Tagihan transaksi Trade transactions
perdagangan - neto - - - 274.840 - 274.840 receivables - net
Tagihan derivatif - - - - 574 574 Derivative receivables
Piutang bunga - - - - 95.283 95.283 Interest receivables
Aset lain-lain*) - - - - 55.593 55.593 Other assets*)
Total aset keuangan 4.589.785 2.976.250 6.623.629 9.446.043 211.736 23.847.443 Total financial assets
Liabilitas Keuangan Financial Liabilities
Liabilitas segera - - - - 22.836 22.836 Liabilities due immediately
Simpanan dari nasabah 18.820.063 1.302.410 4.743 - - 20.127.216 Deposits from customers
Simpanan dari bank lain 405.408 - - - - 405.408 Deposits from other banks
Liabilitas akseptasi - - - - 60.343 60.343 Acceptance Payable
Liabilitas derivatif - - - - 1.127 1.127 Derivative Payable
Utang bunga - - - 45.631 45.631 Interest payables
Liabilitas lain-lain**) - - - 66.438 5.819 72.257 Other liabilities**)
Total liabilitas keuangan 19.225.471 1.302.410 4.743 66.438 135.756 20.734.818 Total financial liabilities
Interest Gap (14.635.686) 1.673.840 6.618.886 9.379.605 75.980 3.112.625 Interest Gap
*) Aset lain-lain terdiri dari setoran jaminan, piutang ATM, setoran *) Other assets consist of security deposit, ATM receivables, deposit
dalam perjalanan, dan lain-lain. in transit, and others.
**) Liabilitas lain-lain terdiri dari liabilitas sewa, biaya yang masih **) Other liabilities consist of lease liabilities, accrued expenses, and
harus dibayar, dan setoran jaminan. guarantee deposits.
134
Page 569
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (lanjutan) 40. FINANCIAL RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
(i) Risiko suku bunga (lanjutan) (i) Interest rate risk (continued)
Tabel berikut menunjukkan tingkat sensitivitas The following table demonstrates the sensitivity
terhadap kemungkinan perubahan suku bunga to a reasonable possible change in interest
yang wajar, dengan semua variabel lainnya rates, with all other variables held constant, of
tetap konstan, dalam laporan laba rugi dan the Bank’s statement of profit or loss and other
penghasilan komprehensif lain Bank, sesuai comprehensive income, based on Assets &
Assets & Liabilities Gap Report untuk posisi Liabilities Gap Report for banking book.
tidak diperdagangkan (banking book). The sensitivity of the statement of profit or loss
Sensitivitas laporan laba rugi dan penghasilan and other comprehensive income is the effect
komprehensif lain adalah dampak dari of the assumed changes in interest rates on
perubahan suku bunga yang diasumsikan pada the profit or loss for the period. The total
laporan laba rugi. Total sensitivitas laba rugi sensitivity of profit or loss is based on
didasarkan pada asumsi bahwa terdapat the assumption that there are parallel shifts in
pergeseran paralel dalam kurva hasil (tidak the yield curve (unaudited).
diaudit).
Pengaruh terhadap
laporan laba rugi
dan penghasilan
komprehensif lain/
Perubahan Impact to statement
Persentase/ of profit or loss and
Percentage other comprehensive
Change income
31 Desember 2025 +/-0,50% -/+227.294 December 31, 2025
Pengaruh terhadap
laporan laba rugi
dan penghasilan
komprehensif lain/
Perubahan Impact to statement
Persentase/ of profit or loss and
Percentage other comprehensive
Change income
31 Desember 2024 +/-0,18% -/+20.677 December 31, 2024
(ii) Risiko mata uang (ii) Currency risk
Tabel berikut menunjukkan tingkat sensitivitas The following table demonstrates the sensitivity
terhadap kemungkinan perubahan nilai tukar to a reasonable possible change in exchange
mata uang asing yang wajar, dengan semua rate of foreign currency, with all other variables
variabel lainnya tetap konstan, dalam laporan held constant, of the Bank’s statement of profit
laba rugi dan penghasilan komprehensif lain or loss and other comprehensive income.
Bank. Sensitivitas laporan laba rugi dan The sensitivity of the statement of profit or loss
penghasilan komprehensif lain adalah dampak and other comprehensive income is the effect
dari perubahan nilai tukar mata uang asing yang of the assumed changes in exchange rate of
diasumsikan pada laporan laba rugi. Total foreign currency on the profit or loss for the
sensitivitas laba rugi didasarkan pada asumsi period. The total sensitivity of profit or loss is
bahwa terdapat pergeseran paralel dalam kurva based on the assumption that there are parallel
hasil (tidak diaudit). shifts in the yield curve (unaudited).
Pengaruh terhadap
laporan laba rugi
dan penghasilan
komprehensif lain/
Perubahan Impact to statement
Persentase/ of profit or loss and
Percentage other comprehensive
Change income
31 Desember 2025 +/-5,00% -/+2.253 December 31, 2025
135
Page 570
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (lanjutan) 40. FINANCIAL RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
(ii) Risiko mata uang (lanjutan) (ii) currency risk (continued)
Pengaruh terhadap
laporan laba rugi
dan penghasilan
komprehensif lain/
Perubahan Impact to statement
Persentase/ of profit or loss and
Percentage other comprehensive
Change income
31 Desember 2024 +/-5,00% -/+906 December 31, 2024
Risiko Likuiditas Liquidity Risk
Risiko likuiditas adalah risiko akibat Liquidity risk is risk due to the inability of the Bank
ketidakmampuan Bank untuk memenuhi kewajiban to fulfill its maturing obligations from cash flow
yang jatuh tempo dari sumber pendanaan arus kas funding and/or high-quality liquid assets that can be
dan/atau dari aset likuid yang berkualitas tinggi yang pledged without disrupting the activities and
dapat diagunkan tanpa mengganggu aktivitas dan financial condition. The implementation of the
kondisi keuangan Bank. Penerapan manajemen Bank’s liquidity risk are minimizing the potential
risiko likuiditas Bank bertujuan untuk meminimalkan inability of the Bank in obtaining cash flow funding.
kemungkinan ketidakmampuan Bank dalam
memperoleh sumber pendanaan arus kas.
Permasalahan likuiditas di Bank pada umumnya Liquidity problems in the Bank in general, relatively
relatif sama dengan permasalahan likuiditas bank- equal to the liquidity problems of other banks in
bank lainnya di Indonesia seperti memiliki risiko Indonesia as having the risk of maturity mismatches
ketidakcocokan saat jatuh tempo (mismatch) dari sisi in terms of liquidity, since most of the liabilities are
likuiditas, karena sebagian besar liabilitas bersifat short-term while their assets have a longer tenor.
jangka pendek sedangkan asetnya memiliki tenor Accordingly, the Bank evaluate and review
yang lebih panjang. Sehubungan dengan itu, Bank the statement of financial position structure as well
telah melakukan evaluasi dan menelaah struktur as taking a conservative stance in analyzing and
laporan posisi keuangan serta mengambil sikap measuring liquidity.
konservatif dalam menganalisis dan mengukur
likuiditas.
Risiko likuiditas dikendalikan dengan menjaga Liquidity risk is controlled by maintaining adequate
kecukupan likuiditas Bank dengan Bank’s liquidity by considering exogenic and
memperhitungkan likuiditas eksogenik dan endogenic liquidity that occur. Preservation of asset
endogenik yang terjadi. Penjagaan kualitas aset quality is made to minimize disruption of cash flow
dilakukan untuk meminimalkan gangguan arus kas and reduction in assets liquidity. Risk control is also
dan kemungkinan penurunan likuiditas aset. done with maturity gap arrangement at every time
Pengendalian risiko juga dilakukan dengan scale which will be reviewed during ALCO
pengaturan gap maturity pada tiap skala waktu, meetings. Preservation of liquidity resources is
yang direviu pada saat rapat ALCO yang dilakukan done with maintaining the Bank’s reputation and
paling kurang satu kali dalam satu bulan. Penjagaan efforts to improve the quality of products and
sumber-sumber likuiditas dilakukan dengan services.
menjaga reputasi Bank serta upaya meningkatan
kualitas produk dan jasa yang diberikan.
136
Page 571
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (lanjutan) 40. FINANCIAL RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Pemantauan terhadap likuiditas Bank dilakukan Monitoring of Bank’s liquidity is done in daily basis
secara harian dan sebagai bagian dari sistem and as part of the management information system
informasi manajemen hasil pemantauan tersebut will be reported to management. Monitoring is
dilaporkan kepada Manajemen. Pemantauan conducted to the composition of financial position,
antara lain dilakukan terhadap komposisi posisi the activity of outflows fund and incoming funds
keuangan Bank, aktivitas dana keluar dan dana which reflected in Real Time Gross Settlement
masuk yang tercermin dari transaksi Real Time (RTGS) and SKN transactions, money market
Gross Settlement (RTGS) dan SKN, aktivitas activities, assets liquidity position both primary and
money market, posisi aset likuid baik primer secondary, as well as liquidity ratios such as
maupun sekunder, serta rasio-rasio likuiditas adequact of liquid assets ratio and Loan to Funding
seperti rasio kecukupan aset likuid dan Loan to Ratio. Monitoring of the fulfillment of statutory
Funding Ratio. Pemantauan terhadap pemenuhan reserves (GWM) both primary and secondary is
Giro Wajib Minimum (GWM) baik primer maupun made to ensure that the Bank is maintain GWM
sekunder dilakukan untuk memastikan bahwa Bank which determine in Bank Indonesia requirement.
selalu menjaga GWM sesuai yang telah ditentukan
oleh Bank Indonesia.
Core fund atau dana yang tidak ditarik oleh nasabah Core fund or funds that are not drawn by
dan dinilai stabil berada dalam besaran yang cukup the customer and rated stable are in fairly good
baik. Bank senantiasa melakukan pemantauan quantities. Bank constantly monitors the position of
terhadap posisi core fund dan berupaya untuk core fund and seeks to continually improve
secara berkesinambungan meningkatkan the percentage of nominal funds held. Core fund
persentase terhadap jumlah dana yang dimiliki. becomes a very important part for the Bank in
Core fund menjadi bagian yang sangat penting bagi intermediary function include the provision of long-
Bank dalam menjalankan fungsi intermediasi term funds. This is because the portfolio of third
berupa penyediaan dana jangka panjang. Hal ini party funds held by the Bank largely with maturity of
mengingat portofolio dana pihak ketiga yang dimiliki up to one (1) year. Efforts taken to raise sinking
Bank sebagian besar berjangka waktu sampai funds among others are created programs that
dengan 1 (satu) tahun. Upaya yang dilakukan untuk require customer funds on hold and can not be
meningkatkan dana mengendap antara lain withdrawn until a specified period in accordance
diciptakan program-program yang mengharuskan with the provisions of the program.
dana nasabah ditahan dan tidak dapat ditarik
sampai jangka waktu tertentu sesuai dengan
ketentuan program.
ALCO berperan sebagai forum manajemen senior ALCO acted as the highest forum of senior
tertinggi untuk memonitor situasi likuiditas Bank. management to monitor the Bank's liquidity
ALCO bertanggung jawab untuk menentukan situation. ALCO is responsible for determining
kebijakan dan strategi yang berkaitan dengan aset the policies and strategies related to the assets and
dan liabilitas Bank sejalan dengan prinsip kehati- liabilities of the Bank in accordance with
hatian manajemen risiko dan peraturan yang the principles of prudence and risk management
berlaku. ALCO menyetujui kerangka limit, regulations. ALCO approved the framework of
mempertimbangkan struktur laporan posisi limits, considering the structure of the statement of
keuangan jangka panjang dari Bank. Pada financial position of the Bank's long term. Basically,
dasarnya, risiko likuiditas dikelola sesuai dengan liquidity risk is managed in accordance with
kerangka kebijakan, pengawasan, dan batasan the policy framework, supervision, and limits ensure
yang memastikan bahwa konsentrasi pendanaan that the funding concentration is minimal, as well as
bersifat minimal, serta sumber dan jangka waktu the resources and time frames have been
pendanaan telah terdiversifikasi. diversified.
137
Page 572
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (lanjutan) 40. FINANCIAL RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
(i) Analisa jatuh tempo aset dan liabilitas keuangan (i) The analysis of maturities of financial assets and
pada tanggal-tanggal 31 Desember 2025 dan liabilities as of December 31, 2025 and 2024,
2024 adalah sebagai berikut: are as follows:
31 Desember/December 31, 2025
Lebih dari Lebih dari
3 s/d 12 bulan/ 1 s/d 5 tahun/
Nilai Tercatat/ Lainnya/ < 1 bulan/ 1 s/d 3 bulan/ More than More than > 5 tahun/
Akun Carrying Value Others < 1 month 1 up to 3 month 3 up to 12 month 1 up to 5 years > 5 years Accounts
Aset keuangan Financial assets
Current account with
Giro pada Bank Indonesia 1.675.980 - 1.675.980 - - - - Bank Indonesia
Current accounts with
Giro pada bank lain 306.236 - 306.236 - - - - other banks
Placement with Bank
Penempatan pada Bank Indonesia and
Indonesia dan bank lain 2.096.738 - 2.096.738 - - - - other banks
Efek-efek 10.492.937 - 6.679.065 13.103 1.401.554 2.201.622 197.593 Marketable securities
Efek-efek yang dibeli Securities purchased
dengan janji dijual under resale
kembali 388.385 - 388.385 - - - - agreements
Kredit yang diberikan 15.263.447 - 1.427.776 3.451.606 3.236.008 3.209.519 3.938.538 Loans
Tagihan akseptasi 26.490 - 14.102 8.411 3.977 - - Acceptance receivables
Tagihan transaksi perdagangan 224.118 - 102.332 120.534 1.252 - -Trade transactions receivables
Tagihan derivatif 209 - 209 - - - - Derivative receivables
Piutang bunga 177.597 - 101.646 6.828 13.230 35.185 20.708 Interest receivables
Aset lain-lain*) 112.531 - 76.891 - - 35.640 - Other assets*)
30.764.668 - 12.869.360 3.600.482 4.656.021 5.481.966 4.156.839
Cadangan kerugian Allowance of
penurunan nilai (405.790) (405.790 ) - - - - - impairment losses
Total aset keuangan 30.358.878 (405.790) 12.869.360 3.600.482 4.656.021 5.481.966 4.156.839 Total financial assets
Liabilitas keuangan Financial liabilities
Liabilitas segera 23.889 - 23.889 - - - - Liabilities due immediately
Simpanan nasabah 27.259.678 - 21.797.306 3.765.675 1.691.601 4.993 103 Deposits from customers
Simpanan dari bank Lain 172.350 - 172.350 - - - - Deposits from other banks
Efek-efek yang dibeli Securities purchased
dengan janji dijual under resale
kembali 301.016 - 301.016 - - - - agreements
Liabilitas akseptasi 26.490 - 14.102 8.411 3.977 - - Acceptance payable
Liabilitas derivatif 201 - 201 - - - - Derivative payable
Utang bunga 45.937 - 27.975 11.715 6.247 - - Interest payables
Liabilitas lain-lain**) 67.431 - 24.561 114 14.565 28.191 - Other liabilities**)
Total liabilitas keuangan 27.896.992 - 22.361.400 3.785.915 1.716.390 33.184 103 Total financial liabilities
Perbedaan jatuh tempo 2.461.886 (405.790) (9.492.040) (185.433) 2.939.631 5.448.782 4.156.736 Maturity gap
*) Aset lain-lain terdiri dari setoran jaminan, piutang ATM, setoran dalam *) Other assets consist of security deposit, ATM receivables, deposit
perjalanan, dan lain-lain. in transit, and others.
**) Liabilitas lain-lain terdiri dari liabilitas sewa, biaya yang masih harus **) Other liabilities consist of lease liabilities, accrued expenses, and
dibayar, dan setoran jaminan. guarantee deposits.
138
Page 573
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (lanjutan) 40. FINANCIAL RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
(i) Analisa jatuh tempo aset dan liabilitas keuangan (ii) The analysis of maturities of financial assets and
pada tanggal-tanggal 31 Desember 2025 dan liabilities as of December 31, 2025 and 2024,
2024 adalah sebagai berikut: (lanjutan) are as follows: (continued)
31 Desember/December 31, 2024
Lebih dari Lebih dari
3 s/d 12 bulan/ 1 s/d 5 tahun/
Nilai Tercatat/ Lainnya/ < 1 bulan/ 1 s/d 3 bulan/ More than More than > 5 tahun/
Akun Carrying Value Others < 1 month 1 up to 3 month 3 up to 12 month 1 up to 5 years > 5 years Accounts
Aset keuangan Financial assets
Current account with
Giro pada Bank Indonesia 1.203.006 - 1.203.006 - - - - Bank Indonesia
Current accounts with
Giro pada bank lain 166.363 - 166.363 - - - - other banks
Placement with Bank
Penempatan pada Bank Indonesia and
Indonesia dan bank lain 2.349.253 - 2.349.253 - - - - other banks
Efek-efek 6.557.223 - 288.262 1.160.675 1.966.965 1.837.873 1.303.448 Marketable securities
Efek-efek yang dibeli Securities purchased
dengan janji dijual under resale
kembali 246.420 - 246.420 - - - - agreements
Kredit yang diberikan 13.150.442 - 1.079.110 2.196.474 2.986.319 3.033.236 3.855.303 Loans
Tagihan akseptasi 60.343 - 32.324 23.166 4.853 - - Acceptance receivables
Tagihan transaksi perdagangan 274.982 - 166.959 95.196 12.827 - - Trade transactions receivables
Tagihan derivatif 574 - 452 122 - - - Derivative receivables
Piutang bunga 95.283 - 57.780 28.688 8.815 - - Interest receivables
Aset lain-lain*) 55.593 - 38.302 - - 17.291 - Other assets*)
24.159.482 - 5.628.231 3.504.321 4.979.779 4.888.400 5.158.751
Cadangan kerugian Allowance of
penurunan nilai (312.039) (312.039) - - - - - impairment losses
Total aset keuangan 23.847.443 (312.039) 5.628.231 3.504.321 4.979.779 4.888.400 5.158.751 Total financial assets
Liabilitas keuangan Financial liabilities
Liabilitas segera 22.836 - 22.836 - - - - Liabilities due immediately
Simpanan nasabah 20.127.216 - 15.280.674 3.607.914 1.233.886 4.669 73 Deposits from customers
Simpanan dari bank Lain 405.408 - 405.408 - - - - Deposits from other banks
Liabilitas akseptasi 60.343 - 32.324 23.166 4.853 - - Acceptance payable
Liabilitas derivatif 1.127 - 480 647 - - - Derivative payable
Utang bunga 45.631 - 27.789 11.637 6.205 - - Interest payables
Liabilitas lain-lain**) 72.257 - 15.120 - 214 56.923 - Other liabilities**)
Total liabilitas keuangan 20.734.818 - 15.784.631 3.643.364 1.245.158 61.592 73 Total financial liabilities
Perbedaan jatuh tempo 3.112.625 (312.039) (10.156.400 ) (139.043 ) 3.734.621 4.826.808 5.158.678 Maturity gap
*) Aset lain-lain terdiri dari setoran jaminan, piutang ATM, setoran dalam *) Other assets consist of security deposit, ATM receivables, deposit
perjalanan, dan lain-lain. in transit, and others.
**) Liabilitas lain-lain terdiri dari liabilitas sewa, biaya yang masih harus **) Other liabilities consist of lease liabilities, accrued expenses, and
dibayar, dan setoran jaminan. guarantee deposits.
139
Page 574
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (lanjutan) 40. FINANCIAL RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
(ii) Analisis instrumen keuangan berdasarkan sisa (ii) Analysis of financial instruments by remaining
jatuh tempo kontraktual: contractual maturities:
Liabilitas keuangan Financial liabilities
Pengelompokan jatuh tempo yang relevan The relevant maturity grouping is based on
berdasarkan sisa periode saat tanggal laporan the remaining period at the financial position
posisi keuangan sampai dengan tanggal jatuh date to the contractual maturity date. When
tempo kontraktual. Ketika counterparty memiliki counterparty has a choice of when the amount
pilihan untuk menentukan waktu pembayaran, is paid, the liability is allocated to the earliest
liabilitas dialokasikan ke periode yang lebih period where the Bank can be required to pay.
cepat dimana Bank dapat diminta untuk
melakukan pembayaran.
Tabel dibawah ini merangkum profil jatuh tempo The table below summarizes the maturity profile
liabilitas keuangan Bank pada tanggal-tanggal of the Bank financial liabilities as of December
31 Desember 2025 dan 2024 berdasarkan pada 31, 2025 and 2024, based on undiscounted
pembayaran kontraktual yang tidak didiskon: contractual payments:
31 Desember/December 31, 2025
Lebih dari Lebih dari
1 Bulan 3 Bulan
sampai sampai
3 Bulan/ 12 Bulan/ Lebih dari
Pada More than More than 12 Bulan/
permintaan/ 1 Bulan/ 1 Month to 3 Months to More than
Total On demand 1 Month 3 Months 12 Months 12 Months
Liabilitas Keuangan Financial Liabilities
Liabilitas segera 23.889 - 23.889 - - - Liabilities due immediately
Simpanan nasabah 27.798.978 10.042.727 12.291.952 3.767.185 1.691.971 5.143 Deposits from customers
Simpanan dari bank lain 172.884 65.101 107.783 - - - Deposits from other banks
Efek-efek yang dijual Securities sold
dengan janji under repurchase
dibeli kembali 301.056 - 301.056 - - - agreements
Liabilitas akseptasi 26.490 - 14.102 8.411 3.977 - Acceptance payable
Liabilitas derivatif 201 - 201 - - - Derivative payable
Utang bunga 45.937 - 27.975 11.715 6.247 - Interest payables
Liabilitas lain-lain*) 70.736 - 34.446 1.016 15.728 19.546 Other liabilities*)
Total liabilitas keuangan 28.440.171 10.107.828 12.801.404 3.788.327 1.717.923 24.689 Total financial liabilities
31 Desember/December 31, 2024
Lebih dari Lebih dari
1 Bulan 3 Bulan
sampai sampai
3 Bulan/ 12 Bulan/ Lebih dari
Pada More than More than 12 Bulan/
permintaan/ 1 Bulan/ 1 Month to 3 Months to More than
Total On demand 1 Month 3 Months 12 Months 12 Months
Liabilitas Keuangan Financial Liabilities
Liabilitas segera 22.836 - 22.836 - - - Liabilities due immediately
Simpanan nasabah 20.200.190 5.550.752 9.778.868 3.556.861 1.308.966 4.743 Deposits from customers
Simpanan dari bank lain 407.200 42.407 364.793 - - - Deposits from other banks
Liabilitas akseptasi 60.343 - 32.324 23.166 4.853 - Acceptance payable
Liabilitas derivatif 1.127 - 480 647 - - Derivative payable
Utang bunga 45.631 - 27.789 11.637 6.205 - Interest payables
Liabilitas lain-lain*) 75.790 - 17.196 6.228 24.446 27.920 Other liabilities*)
Total liabilitas keuangan 20.813.117 5.593.159 10.244.286 3.598.539 1.344.470 32.663 Total financial liabilities
*) Liabilitas lain-lain terdiri dari liabilitas sewa, biaya yang masih harus *) Other liabilities consist of lease liabilities, accrued expenses, and
dibayar, dan setoran jaminan. guarantee deposits.
140
Page 575
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. MANAJEMEN RISIKO KEUANGAN (lanjutan) 40. FINANCIAL RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
(ii) Analisis instrumen keuangan berdasarkan sisa (ii) Analysis of financial instruments by remaining
jatuh tempo kontraktual: (lanjutan) contractual maturities: (continued)
Tabel dibawah ini menunjukan sisa jatuh tempo The table below shows the remaining
kontraktual dari komitmen Bank dan kewajiban contractual maturity of the Bank’s commitments
kontinjensi pada tanggal-tanggal 31 Desember and contingent liabilities as of December 31,
2025 dan 2024: (lanjutan) 2025 and 2024: (continued)
31 Desember/December 31, 2025
Lebih dari
Nilai Kurang dari 3 - 12 Lebih dari
Tercatat/ 1 Bulan/ 1-3 Bulan/ 12 Bulan/
Carrying Less than Bulan/ More than More than
Value 1 Month 1 - 3 Months 3 - 12 Months 12 Months
Liabilitas Komitmen dan Commitment Payables and
Kontinjensi Contingencies
Fasilitas kredit yang
belum digunakan 2.687.937 130.129 63.293 375.618 2.118.897 Unused loan facilities
Bank garansi 117.800 7.838 30.597 76.867 2.498 Bank guarantees
Letter of Credit 35.773 8.923 26.529 321 - Letter of Credit
Total 2.841.510 146.890 120.419 452.806 2.121.395 Total
31 Desember/December 31, 2024
Lebih dari
Nilai Kurang dari 3 - 12 Lebih dari
Tercatat/ 1 Bulan/ 1-3 Bulan/ 12 Bulan/
Carrying Less than Bulan/ More than More than
Value 1 Month 1 - 3 Months 3 - 12 Months 12 Months
Liabilitas Komitmen dan Commitment Payables and
Kontinjensi Contingencies
Fasilitas kredit yang
belum digunakan 2.385.939 436.436 539.192 1.053.925 356.386 Unused loan facilities
Bank garansi 114.397 2.292 64.973 45.132 2.000 Bank guarantees
Letter of Credit 17.902 3.851 14.051 - - Letter of Credit
Total 2.518.238 442.579 618.216 1.099.057 358.386 Total
141
Page 576
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. NILAI WAJAR ATAS ASET DAN KEWAJIBAN 41. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN DAN ASET DAN LIABILITAS LIABILITIES AND FAIR VALUE OF FINANCIAL
MONETER DALAM MATA UANG ASING ASSETS AND LIABILITIES
Nilai Wajar atas Aset dan Kewajiban Keuangan Fair Value of Financial Assets and Liabilities
Tabel di bawah ini menunjukkan perbandingan per The following table presents the comparison by
kategori atas nilai tercatat dan estimasi nilai wajar category of carrying amounts and estimated fair
dari instrumen keuangan Bank: values of the Bank’s financial instruments:
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Nilai Tercatat/ Nilai Wajar/ Nilai Tercatat/ Nilai Wajar/
Carrying Value Fair Value Carrying Value Fair Value
Aset Keuangan Financial Assets
Biaya perolehan diamortisasi Amortized cost
Kas 159.428 159.428 138.875 138.875 Cash
Current account with
Giro pada Bank Indonesia 1.675.980 1.675.980 1.203.006 1.203.006 Bank Indonesia
Current account with
Giro pada bank lain - neto 306.231 306.231 166.358 166.358 other banks - net
Penempatan pada
Bank Indonesia Placement with Bank Indonesia
dan bank lain - neto 2.096.638 2.096.638 2.348.941 2.348.941 and other banks - net
Efek-efek - neto 266.512 269.617 420.184 418.752 Marketable securities - net
Efek-efek yang dibeli
dengan janji Securities purchased under
untuk dijual kembali 388.385 388.385 246.420 246.420 resale agreements
Kredit yang diberikan - neto 14.858.074 14.857.771 12.838.928 12.838.666 Loans - net
Piutang bunga 177.597 177.597 95.283 95.283 Interest receivables
Tagihan akseptasi - neto 26.456 26.456 60.286 60.286 Acceptance receivables – net
Tagihan transaksi perdagangan - neto 223.844 223.844 274.840 274.840 Trade transactions receivables - net
Aset lain-lain*) 112.531 112.531 55.593 55.593 Other assets*)
Nilai wajar melalui penghasilan Fair value through
komprehensif lain other comprehensive income
Efek-efek 9.604.209 9.604.209 5.955.949 5.955.949 Marketable securities
Nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek 622.212 622.212 181.081 181.081 Marketable securities
Tagihan derivatif 209 209 574 574 Derivative receivables
Total aset keuangan 30.518.306 30.521.108 23.986.318 23.984.624 Total financial assets
*) Aset lain-lain terdiri dari setoran jaminan, piutang ATM, setoran dalam *) Other assets consist of security deposit, ATM receivables, deposit in
perjalanan, dan lain-lain. transit, and others.
**) Liabilitas lain-lain terdiri dari liabilitas sewa, biaya yang masih harus **) Other liabilities consist of lease liabilities, accrued expenses, and
dibayar, dan setoran jaminan. guarantee deposits.
142
Page 577
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. NILAI WAJAR ATAS ASET DAN KEWAJIBAN 41. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN DAN ASET DAN LIABILITAS LIABILITIES AND MONETARY ASSETS AND
MONETER DALAM MATA UANG ASING LIABILITIES DENOMINATED IN FOREIGN
(lanjutan) CURRENCIES (continued)
Nilai Wajar atas Aset dan Kewajiban Keuangan Fair Value of Financial Assets and Liabilities
(lanjutan) (continued)
Tabel di bawah ini menunjukkan perbandingan per The following table presents the comparison by
kategori atas nilai tercatat dan estimasi nilai wajar category of carrying amounts and estimated fair
dari instrumen keuangan Bank: (lanjutan) values of the Bank’s financial instruments:
(continued)
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Nilai Tercatat/ Nilai Wajar/ Nilai Tercatat/ Nilai Wajar/
Carrying Value Fair Value Carrying Value Fair Value
Liabilitas Keuangan Financial Liabilities
Biaya perolehan diamortisasi Amortized cost
Liabilitas segera 23.889 23,889 22.836 22.836 Liabillities due immediately
Simpanan nasabah 27.259.678 27.259.678 20.127.216 20.127.216 Deposits from customer
Simpanan dari bank lain 172.350 172.350 405.408 405.408 Deposits from other banks
Efek-efek yang dijual dengan janji Securities sold under
Untuk dibeli kembali 301.016 301.016 - - repurchase agreements
Liabilitas akseptasi 26.490 26.490 60.343 60.343 Acceptance payables
Utang bunga 45.937 45.937 45.631 45.631 Interest payable
Liabilitas lain-lain**) 67.431 67.431 72.257 72.257 Other liabilities**)
Nilai wajar melalui Fair value through
laba rugi profit or loss
Liabilitas derivatif 201 201 1.127 1.127 Derivative payables
Total liabilitas keuangan 27.896.992 27.896.992 20.734.818 20.734.818 Total financial liabilities
*) Aset lain-lain terdiri dari setoran jaminan, piutang ATM, setoran dalam *) Other assets consist of security deposit, ATM receivables, deposit in
perjalanan, dan lain-lain. transit, and others.
**) Liabilitas lain-lain terdiri dari liabilitas sewa, biaya yang masih harus **) Other liabilities consist of lease liabilities, accrued expenses, and
dibayar, dan setoran jaminan. guarantee deposits.
Berikut metode dan asumsi yang digunakan untuk The following methods and assumptions are used to
perkiraan nilai wajar: estimate the fair value:
Nilai wajar aset dan liabilitas keuangan tertentu Fair values of certain financial assets and liabilities
selain efek-efek dan kredit yang diberikan other than marketable securities and loans are
mendekati nilai tercatat karena instrumen keuangan approximately the same with their carrying amounts
tersebut memiliki jangka waktu jatuh tempo yang due to the short-term maturities of these financial
singkat dan/atau suku bunganya sering ditinjau instruments and/or interest rate repriced frequently.
ulang.
Nilai tercatat dari kredit yang diberikan dengan suku The carrying amounts of floating rate loans and
bunga mengambang dan nilai tercatat atas kredit short-term fixed rate loans were the reasonable
jangka pendek dengan suku bunga tetap adalah approximation of its fair values. The estimated fair
perkiraan yang layak atas nilai wajar. Estimasi nilai value of fixed rate loans are based on discounted
wajar dengan suku bunga tetap berdasarkan model cash flow method using current yield curve
diskonto arus kas menggunakan kurva yield terkini appropriate for the remaining term of maturity.
yang tepat sesuai dengan sisa periode jatuh
temponya.
143
Page 578
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. NILAI WAJAR ATAS ASET DAN KEWAJIBAN 41. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN DAN ASET DAN LIABILITAS LIABILITIES AND MONETARY ASSETS AND
MONETER DALAM MATA UANG ASING LIABILITIES DENOMINATED IN FOREIGN
(lanjutan) CURRENCIES (continued)
Nilai Wajar atas Aset dan Kewajiban Keuangan Fair Value of Financial Assets and Liabilities
(lanjutan) (continued)
Berikut metode dan asumsi yang digunakan untuk The following methods and assumptions are used to
perkiraan nilai wajar: (lanjutan) estimate the fair value: (continued)
Nilai wajar dari efek-efek yang dicatat pada nilai The fair value of securities at fair value through profit
wajar melalui laba atau rugi dan dimiliki hingga jatuh or loss and held to maturity securities are based on
tempo dinilai menggunakan harga kuotasi pasar the market prices as based on the fair value
atau sesuai dengan hirarki nilai wajar. hierarchy.
Adalah tidak praktis untuk memperkirakan nilai It is not practical to estimate the fair value of
wajar dari setoran jaminan dikarenakan tidak guarantee deposits since these have no fixed
memiliki jangka waktu pembayaran yang tetap repayment period and these are not expected to be
meskipun tidak diharapkan dapat diselesaikan completed within 12 (twelve) months after reporting
dalam waktu 12 (dua belas) bulan setelah tanggal date.
pelaporan.
Bank menggunakan hirarki berikut untuk The Bank adopts the following hierarchy for
menentukan dan mengungkapkan nilai wajar dari determining and disclosing the fair value of financial
instrumen keuangan: instruments:
(i) Level 1 - harga kuotasian (tanpa penyesuaian) (i) Level 1 - quoted (unadjusted) market prices in
di pasar aktif untuk aset atau liabilitas yang active markets for identical assets or liabilities;
identik;
(ii) Level 2 - teknik penilaian di mana tingkat level (ii) Level 2 - valuation techniques for which the
input terendah yang signifikan terhadap lowest level input that is significant to the fair
pengukuran nilai wajar dapat diobservasi baik value measurement is directly or indirectly
secara langsung atau tidak langsung; observable;
(iii) Level 3 - teknik penilaian di mana tingkat level (iii) Level 3 - valuation techniques for which the
input terendah yang signifikan terhadap lowest level input that is significant to the fair
pengukuran nilai wajar tidak dapat diobservasi value measurement is directly or indirectly
baik secara langsung atau tidak langsung. unobservable.
144
Page 579
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. NILAI WAJAR ATAS ASET DAN KEWAJIBAN 41. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN DAN ASET DAN LIABILITAS LIABILITIES AND MONETARY ASSETS AND
MONETER DALAM MATA UANG ASING LIABILITIES DENOMINATED IN FOREIGN
(lanjutan) CURRENCIES (continued)
Nilai Wajar atas Aset dan Kewajiban Keuangan Fair Value of Financial Assets and Liabilities
(lanjutan) (continued)
Tabel dibawah ini menyajikan aset dan liabilitas The table below represents the assets and
yang diakui pada nilai wajar berdasarkan hirarki liabilities recognized at fair value based on
yang digunakan Bank untuk menentukan dan the hierarchy used by the Bank to determine and
mengungkapkan nilai wajar dari aset dan liabilitas: disclose the fair value of assets and liabilities:
31 Desember/December 31, 2025
Tingkat 1/ Tingkat 2/ Tingkat 3/
Level 1 Level 2 Level 3 Total
Aset yang diukur sebesar nilai wajar Assets measured at fair value
Efek-efek Marketable securities
Nilai wajar melalui penghasilan Fair value through
komprehensif lain 9.604.209 - - 9.604.209 other comprehensive income
Nilai wajar melalui Fair value through
laba rugi 622.212 - - 622.212 profit or loss
Aset yang disajikan sebesar nilai wajar Assets where fair value are disclosed
Efek-efek Marketable securities
Biaya perolehan diamortisasi - neto 269.617 - - 269.617 Amortized cost
Kredit yang diberikan - neto - 13.748.223 1.109.548 14.857.771 Loans - net
Total 10.496.038 13.748.223 1.109.548 25.353.809 Total
31 Desember/December 31, 2024
Tingkat 1/ Tingkat 2/ Tingkat 3/
Level 1 Level 2 Level 3 Total
Aset yang diukur sebesar nilai wajar Assets measured at fair value
Efek-efek Marketable securities
Nilai wajar melalui penghasilan Fair value through
komprehensif lain 5.955.949 - - 5.955.949 other comprehensive income
Nilai wajar melalui Fair value through
laba rugi 181.081 - - 181.081 profit or loss
Aset yang disajikan sebesar nilai wajar Assets where fair value are disclosed
Efek-efek Marketable securities
Biaya perolehan diamortisasi - neto 418.752 - - 418.752 Amortized cost
Kredit yang diberikan - neto - 11.937.162 901.504 12.838.666 Loans - net
Total 6.555.782 11.937.162 901.504 19.394.448 Total
Aset dan Liabilitas Moneter dalam Mata Uang Monetary Assets and Liabilities Denominated in
Asing Foreign Currencies
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Mata uang asing Ekuivalen Rupiah Mata uang asing Ekuivalen Rupiah
(nilai penuh)/ (dalam jutaan)/ (nilai penuh)/ (dalam jutaan)/
Foreign currency Rupiah equivalent Foreign currency Rupiah equivalent
(full amount) (in millions) (full amount) (in millions)
ASET ASSETS
Kas Cash
Dolar Amerika Serikat 199.465 3.326 945.916 15.225 United States Dollar
Dolar Singapura 35.164 456 57.314 679 Singapore Dollar
Dolar Australia 7.700 66 6.200 62 Australia Dollar
Dolar Hong Kong 28.900 86 16.000 33 Hong Kong Dollar
Euro Eropa 14.585 62 18.935 317 European Euro
Pound Sterling Inggris 1.140 98 1.340 27 Great Britain Pound Sterling
Yen Jepang 620.000 285 1.160.000 120 Japanese Yen
Renminbi China 41.300 26 65.000 143 Chinese Renminbi
4.405 16.606
145
Page 580
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. NILAI WAJAR ATAS ASET DAN KEWAJIBAN 41. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN DAN ASET DAN LIABILITAS LIABILITIES AND MONETARY ASSETS AND
MONETER DALAM MATA UANG ASING LIABILITIES DENOMINATED IN FOREIGN
(lanjutan) CURRENCIES (continued)
Aset dan Liabilitas Moneter dalam Mata Uang Monetary Assets and Liabilities Denominated in
Asing (lanjutan) Foreign Currencies (continued)
31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024
Mata uang asing Ekuivalen Rupiah Mata uang asing Ekuivalen Rupiah
(nilai penuh)/ (dalam jutaan)/ (nilai penuh)/ (dalam jutaan)/
Foreign currency Rupiah equivalent Foreign currency Rupiah equivalent
(full amount) (in millions) (full amount) (in millions)
ASET (lanjutan) ASSETS (continued)
Giro pada Bank Indonesia Current account with Bank Indonesia
Dolar Amerika Serikat 5.924.497 98.791 6.833.579 109.986 United States Dollar
Current account with
Giro pada bank lain other banks
Dolar Amerika Serikat 13.751.837 229.312 5.408.964 87.057 United States Dollar
Dolar Singapura 3.238.346 41.985 38.337 454 Singapore Dollar
Euro Eropa 242.385 4.744 82.650 1.385 European Euro
Pound Sterling Inggris 181.052 4.063 56.632 1.145 Great Britain Pound Sterling
Dolar Australia 265.042 2.956 925.057 9.263 Australian Dollar
Dolar Hong Kong 1.018.537 2.182 697.328 1.446 Hong Kong Dollar
Yen Jepang 31.911.474 3.398 11.097.963 1.143 Japanese Yen
Renminbi China 3.287.586 7.840 185.588 409 Chinese Renminbi
296.480 102.302
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain and other banks
Dolar Amerika Serikat 29.000.000 483.630 34.004.278 547.299 United States Dollar
Kredit yang diberikan Loans
Dolar Amerika Serikat 6.331.413 105.576 3.370.386 54.246 United States Dollar
Efek-efek Marketable securities
Dolar Amerika Serikat 22.490.828 375.035 15.121.206 243.376 United States Dollar
Piutang bunga Interest receivables
Dolar Amerika Serikat 159.850 2.665 82.840 1.333 United States Dollar
Tagihan akseptasi Acceptance receivables
Dolar Amerika Serikat 237.026 3.952 - - United States Dollar
Tagihan transaksi perdagangan Receivables from trade transactions
Dolar Amerika Serikat - - 9.196.290 148.014 United States Dollar
Tagihan derivatif Derivative receivables
Dolar Amerika Serikat 6.000.000 209 9.233 574 United States Dollar
Total Aset 1.366.339 1.207.130 Total Assets
LIABILITAS LIABILITIES
Simpanan dari nasabah Deposits from customers
Dolar Amerika Serikat 89.173.403 1.486.966 58.432.085 947.136 United States Dollar
Dolar Singapura 3.138.929 40.696 120.771 1.430 Singapore Dollar
Euro Eropa 149.137 2.919 47.384 1.137 European Euro
Yen Jepang 37.277.000 3.965 21.603.656 2.226 Japanese Yen
Dolar Australia 114.807 1.282 1.006.637 10.080 Australian Dollar
Renminbi China 45.801 109 3.250 7 Chinese Renminbi
Poundsterling Inggris 500 11 500 10 Great Britain Poundsterling
1.535.948 962.026
Utang bunga Interest Payable
Dolar Amerika Serikat 170.255 2.839 86.229 1.511 United States Dollar
Euro Eropa - 2 - European Euro
Liabilitas akseptasi Acceptance payables
Dolar Amerika Serikat 237.026 3.952 - - United States Dollar
Liabilitas derivatif Derivative payables
Dolar Amerika Serikat 2.300.000 201 3.555.900 1.127 United States Dollar
Total Liabilitas 1.541.786 964.664 Total Liabllities
146
Page 581
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PERJANJIAN-PERJANJIAN SIGNIFIKAN 42. SIGNIFICANT AGREEMENTS
a. Pada tanggal 9 April 2018 yang telah diubah a. On April 9, 2018 which was last amended on
terakhir kali pada tanggal 5 Juni 2018, Bank June 5, 2018, the Bank entered into a
melakukan perjanjian kerja sama dengan cooperation agreement with PT Rintis Sejahtera
PT Rintis Sejahtera (“Rintis”) untuk menyediakan ("Rintis") to provide network Switching services
jasa jaringan Switching yang menghubungkan connecting the system and/or inter bank network
sistem dan/atau jaringan antar bank kelolaannya managed by Rintis so the network facility of ATM
sehingga fasilitas jaringan ATM Prima yang Prima owned by them can be used by Bank’s
dimiliki oleh Rintis dapat digunakan oleh customer. This agreement is valid for 3 (three)
nasabah Bank. Perjanjian ini berlaku selama 3 years until June 3, 2021 with automatic extension
(tiga) tahun hingga 3 Juni 2021 dengan for the next 3 (three) years. The annual fee borne
perpanjangan secara otomatis untuk by the Bank for the agreement is Rp500/year.
3 (tiga) tahun berikutnya di setiap akhir periode.
Biaya tahunan yang ditanggung oleh Bank atas
perjanjian tersebut adalah sebesar Rp500/tahun.
b. Pada tanggal 12 November 2018, Bank b. On November 12, 2018, the Bank entered into a
melakukan perjanjian kerja sama dengan cooperation agreement with PT Rintis Sejahtera
PT Rintis Sejahtera (“Rintis”) tentang (“Rintis”) regarding membership of Rintis
keanggotaan layanan transaksi elektronis Rintis electronic transaction services in the framework
dalam rangka implementasi gerbang of implementing the national payment gate
pembayaran nasional (GPN). Perjanjian ini (GPN). This agreement is valid for 3 (three) years
berlaku selama 3 (tiga) tahun dan dapat and can be extended automatically for the same
diperpanjang secara otomatis dalam periode period. The annual fee borne by the Bank for the
yang sama. Biaya tahunan yang ditanggung oleh agreement is Rp500/year.
Bank atas perjanjian tersebut adalah sebesar
Rp500/tahun.
c. Bank menyewa beberapa bangunan untuk c. The Bank leases certain premises occupied by
digunakan oleh sebagian besar dari cabang, most of its branches, sub-branches and cash
cabang pembantu dan kantor kasnya. Kontrak offices. The lease contracts are for periods
sewa tersebut untuk jangka waktu mulai dari ranging from 1 (one) to 5 (five) years and
1 (satu) sampai 5 (lima) tahun dan dapat renewable at the Bank’s option under certain
diperbaharui berdasarkan opsi Bank dibawah terms and conditions. Various lease contracts
beberapa persyaratan dan kondisi. Berbagai include escalation clauses, most of which bear an
perjanjian sewa termasuk klausa yang sebagian annual rent increase. Annual rental fees range
besar mengenai peningkatan sewa secara from Rp59 - Rp2,013.
tahunan. Biaya sewa tahunan berkisar antara
Rp59 - Rp2.013.
d. Pada tanggal 8 Agustus 2016, Bank d. On August 8, 2016, Bank entered into an
mengadakan perjanjian dengan PT Indomarco agreement with PT Indomarco Prismatama to
Prismatama untuk memberikan pelayanan provide cash pick-up service from Indomaret
pengambilan uang dari toko Indomaret untuk store to deposit the fund in the Bank. This
disetorkan ke Bank. Perjanjian ini berlaku hingga agreement is valid until August 8, 2017 with
8 Agustus 2017 dengan perpanjangan secara automatic extension for the next 1 (one) year at
otomatis untuk 1 (satu) tahun berikutnya di setiap the end of each period. Bank charge cash pick-
akhir periode. Bank menetapkan biaya jasa up service amounting Rp40,000 (full amount) per
pengambilan uang sebesar Rp40.000 (nilai Indomaret store per day.
penuh) per toko Indomaret per hari.
147
Page 582
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PERJANJIAN-PERJANJIAN SIGNIFIKAN 42. SIGNIFICANT AGREEMENTS (continued)
(lanjutan)
e. Pada tanggal 18 Oktober 2017, Bank e. On October 18, 2017, Bank entered into an
mengadakan perjanjian dengan PT Inti agreement with PT Inti Cakrawala Citra as
Cakrawala Citra selaku pemilik merek dagang the trademark owner of “Indogrosir” by providing
“Indogrosir” dengan memberikan fasilitas micro working capital loan facility to qualified
kredit modal kerja usaha mikro kepada mitra partner of Indogrosir with maximum loan period
binaan Indogrosir yang telah memenuhi syarat of 12 (twelve) months. This agreement is valid
dengan jangka waktu kredit maksimum until November 30, 2018 and can be extended
12 (dua belas) bulan. Perjanjian ini berlaku with the consent from both parties. Banks
hingga 30 November 2018 dan dapat provide loans to qualified partner of Indogrosir
diperpanjang dengan persetujuan kedua belah with a limit ranging from Rp1 - Rp25.
pihak. Bank memberikan kredit masing-masing
kepada mitra binaan Indogrosir dengan limit
berkisar antara Rp1 - Rp25.
f. Sepanjang 2024 dan 2025, Bank mengadakan f. Throughout 2024 and 2025, Bank entered into an
kerjasama dengan PT Fortress Data Services agreement with PT Fortress Data Services
terkait pengembangan Interface Reksadana regarding the development of the T24 Mutual
T24, INA New Mobile Banking, Modul Fund Interface, INA New Mobile Banking, State
Penerimaan Negara (MPN), QRIS, dan Revenue Module (MPN), QRIS, and the
pengembangan implementasi IBB. development of IBB implementation.
g. Pada tanggal 21 November 2023, Bank g. On November 21, 2023, Bank entered into an
mengadakan perjanjian dengan PT Esta Kapital agreement with PT Esta Kapital Fintek (Partner)
Fintek (Mitra) untuk menyalurkan kredit modal to provide micro working capital loan facility
kerja mikro melalui platform aplikasi milik mitra through partner’s application platform to qualified
kepada calon nasabah dalam ekosistem mitra customer of the partner within its ecosystem with
yang telah memenuhi syarat dengan jangka loan period of 40 - 50 weeks. This agreement is
waktu kredit berkisar antara 40 - 50 minggu. valid until 1 year after the signing and can be
Perjanjian ini berlaku hingga 1 tahun sejak extended automatically with the consent from
ditandatangani dan dapat diperpanjang secara both parties. Banks provide loans to qualified
otomatis sepanjang disetujui kedua belah pihak. customer of the partner with a limit maximum of
Bank memberikan kredit masing-masing kepada Rp6.
calon nasabah mitra dengan limit maksimum
Rp6.
h. Pada tanggal 31 Juli 2023, Bank mengadakan h. On July 31, 2023, the Bank entered into a
kerjasama dengan PT Simian Solutions dalam collaboration with PT Simian Solutions in the
Lisensi dan Pemeliharaan Aplikasi Medallion License and Maintenance of the Medallion Core
Core Custody. Jangka waktu lisensi berlaku dan Custody Application. The license period is valid
mengikat secara terus menerus tanpa batasan and binding continuously without a time limit
waktu (Lisensi Perpetual), sedangkan jangka (Perpetual License), while the maintenance
waktu pemeliharaan berlaku selama 12 (dua period is valid for 12 (twelve) months.
belas) bulan.
i. Pada tanggal 31 Juli 2023, Bank mengadakan i. On July 31, 2023, the Bank entered into a
kerjasama dengan PT Simian Solutions dalam cooperation with PT Simian Solutions in the
Implementasi Aplikasi Medallion Core Custody. Implementation of the Medallion Core Custody
Perjanjian ini berlaku sejak 31 Juli 2023 hingga Application. This agreement is valid from July 31,
masa pekerjaan selesai. 2023 until the work period is completed.
j. Pada tanggal 10 November 2023, Bank j. On November 10, 2023, the Bank entered into a
mengadakan kerjasama dengan PT Fraud cooperation with PT Fraud Solutions Indonesia
Solutions Indonesia dalam Pengadaan Lisensi in the Procurement of Licenses and Software.
dan Perangkat Lunak. Jangka waktu selama 5 The term is 5 (five) years.
(lima) tahun.
148
Page 583
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PERJANJIAN-PERJANJIAN SIGNIFIKAN 42. SIGNIFICANT AGREEMENTS (continued)
(lanjutan)
k. Pada tanggal 1 Agustus 2024, PT Pacific Agung k. On August 1, 2024, PT Pacific Agung Trijaya and
Trijaya dan Bank melakukan perjanjian sewa the Bank entered into a lease agreement and
menyewa dan pengelolaan layanan cash deposit management of cash deposit machine services.
machine. Kontrak sewa tersebut untuk jangka The lease contract is for a period of up to 4 (four)
waktu sampai 4 (empat) tahun dan dapat years and can be renewed based on the Bank's
diperbaharui berdasarkan opsi Bank dibawah option under several terms and conditions.
beberapa persyaratan dan kondisi.
43. STANDAR AKUNTANSI YANG TELAH 43. ACCOUNTING STANDARDS ISSUED BUT NOT
DISAHKAN NAMUN BELUM BERLAKU EFEKTIF YET EFFECTIVE
Berikut ini adalah beberapa standar akuntansi revisi The following are several revised accounting
yang telah disahkan oleh Dewan Standar Akuntansi standards issued by the Indonesian Financial
Keuangan (DSAK) yang dipandang relevan Accounting Standards Board (DSAK) that are
terhadap pelaporan keuangan Bank namun belum considered relevant to the financial reporting of
berlaku efektif untuk laporan keuangan tanggal the Bank but not yet effective for December 31, 2025
31 Desember 2025: financial statements:
Efektif berlaku pada atau setelah tanggal Effective on or after January 1, 2026
1 Januari 2026
Amendemen PSAK No. 109 and PSAK No. 107: Amendments to PSAK No. 109 and PSAK No. 107:
Klasifikasi dan Pengukuran Instrumen Keuangan Classification and Measurement of Financial
Instruments
Amandemen tersebut mencakup klarifikasi atas The amendments includes a clarification that a
suatu liabilitas keuangan dihentikan pengakuannya financial liability is derecognised on the ‘settlement
pada “tanggal penyelesaian” serta memperkenalkan date’ and the introduction of an accounting policy
pilihan kebijakan akuntansi (apabila kondisi tertentu choice (if specific conditions are met) to derecognize
terpenuhi) untuk menghentikan pengakuan liabilitas financial liabilities settled using an electronic
keuangan yang diselesaikan melalui sistem payment system before the settlement date. Further,
pembayaran elektronik sebelum tanggal additional guidance is added on how the contractual
penyelesaian. Selain itu, panduan tambahan cash flows for financial assets with environmental,
ditambahkan mengenai bagaimana arus kas social and corporate governance (ESG) and similar
kontraktual untuk aset keuangan dengan fitur features should be assessed. The amendments also
lingkungan, sosial, dan tata kelola perusahaan clarifiies what constitute ‘non-recourse features’ and
(ESG) serta fitur serupa harus dinilai. Amandemen what are the characteristics of contractually linked
tersebut juga mengklarifikasi apa saja yang instruments. The amendments also introduces of
merupakan fitur non-recourse dan karakteristik disclosures for financial instruments with contingent
instrumen yang terkait secara kontraktual. Selain itu, features and additional disclosure requirements for
amandemen tersebut memperkenalkan persyaratan equity instruments classified at fair value through
pengungkapan untuk instrumen keuangan dengan other comprehensive income (OCI).
fitur kontinjensi serta persyaratan pengungkapan
tambahan untuk instrumen ekuitas yang
diklasifikasikan pada nilai wajar melalui penghasilan
komprehensif lain (OCI).
149
Page 584
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. STANDAR AKUNTANSI YANG TELAH 43. ACCOUNTING STANDARDS ISSUED BUT NOT
DISAHKAN NAMUN BELUM BERLAKU EFEKTIF YET EFFECTIVE (continued)
(lanjutan)
Efektif berlaku pada atau setelah tanggal Effective on or after January 1, 2027
1 Januari 2027
PSAK No. 118: Penyajian dan Pengungkapan PSAK No. 118: Presentation and Disclosure in
dalam Laporan Keuangan Financial Statements
PSAK No. 118 akan menggantikan PSAK No. 201. PSAK No. 118 will replace PSAK No. 201. The new
Standar baru ini memperkenalkan persyaratan baru standard introduces new requirements for
terkait penyajian dalam laporan laba rugi, termasuk presentation within the statement of profit or loss,
total dan subtotal tertentu. Selain itu, entitas including specified totals and subtotals.
diwajibkan untuk mengklasifikasikan seluruh Furthermore, entities are required to classify all
pendapatan dan beban dalam laporan laba rugi ke income and expenses within the statement of profit
dalam salah satu dari lima kategori: operasi, or loss into one of five categories: operating,
investasi, pendanaan, pajak penghasilan, dan investing, financing, income taxes and discontinued
operasi yang dihentikan. operations.
Standar ini juga mensyaratkan pengungkapan The standard requires disclosure of newly defined
ukuran kinerja yang didefinisikan manajemen, management-defined performance measures,
subtotal pendapatan dan beban, serta mencakup subtotals of income and expenses, and it also
persyaratan baru terkait agregasi dan disagregasi includes new requirements for aggregation and
informasi keuangan. disaggregation of financial information.
Pada saat penerbitan laporan keuangan, Bank As at the authorization date of this financial
masih mempelajari dampak yang akan mungkin statements, the Bank are still evaluating the potential
timbul dari penerapan standar baru dan revisi impact of these new and revised standards to the
tersebut serta pengaruhnya terhadap laporan financial statements.
keuangan.
150
Page 585
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN DI INDONESIA ACCOUNTING STANDARDS
Informasi tambahan berikut merupakan informasi The following additional information is not required
yang tidak dipersyaratkan oleh Standar Akuntansi by Indonesian Financial Accounting Standards.
Keuangan di Indonesia. Informasi tersebut disusun Such additional information was prepared in
sesuai dengan ketentuan Otoritas Jasa Keuangan. accordance with regulations of Financial Service
Authority.
Giro Wajib Minimum Minimum Statutory Reserve Requirement
Pada tanggal-tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, GWM are
2024, GWM dihitung sesuai dengan Peraturan Bank calculated in accordance with Bank Indonesia
Indonesia (PBI) No. 20/3/PBl/2018 tanggal Regulation (PBI) No. 20/3/PBl/2018 dated March
29 Maret 2018, sebagaimana telah diubah terakhir 29, 2018, as last amended by PBI No.
kali oleh PBI No. 24/4/PBI/2022 tanggal 25 Februari 24/4/PBI/2022 dated February 25, 2022. The PBI is
2022. PBI tersebut dijelaskan oleh Peraturan further explained by the Regulation of Members of
Anggota Dewan Gubernur (PADG) No. the Board of Governors (PADG)
20/10/PADG/2018 tanggal 31 Mei 2018, 20/10/PADG/2018 dated May 31, 2018, as last
sebagaimana telah diubah terakhir kali oleh PADG amended by PADG No. 24/8/2022 dated June 30,
No. 24/8/2022 tanggal 30 Juni 2022 tentang 2022 explaining the implementation of the GWM in
peraturan pelaksanaan pemenuhan GWM dalam rupiah and forreign currencies for conventional
rupiah dan valuta asing bagi bank umum commercial banks, sharia banks, and sharia
konvensional, bank umum syariah, dan unit usaha business units effective as September 1, 2022. The
syariah yang berlaku pertanggal 1 September 2022. Macroprudential Liquidity Buffer Ratio (PLM) is
Rasio Penyangga Likuiditas Makroprudensial (PLM) calculated in accordance with PBI
dihitung sesuai dengan PBI No. 20/4/PBl/2018 No. 20/4/PBl/2018 dated March 29, 2018, as last
tanggal 29 Maret 2018, sebagaimana telah diubah amended by PBI No. 24/16/PBI/2022 dated October
terakhir kali oleh PBI No. 24/16/PBI/2022 tanggal 31 31,2022. The PBI is further explained by PADG
Oktober 2022. PBI tersebut dijelaskan melalui No. 21/22/PADG/2019 dated November 28, 2019,
PADG No. 21/22/PADG/2019 tanggal as last amended to PADG No. 18 Tahun 2023 dated
28 November 2019, sebagaimana telah diubah November 29, 2023.
terakhir kali menjadi PADG No. 18 Tahun 2023
tanggal 29 November 2023.
Berdasarkan PBI No. 20/4/PBI/2018 tanggal Based on PBI No. 20/4/PBI/2018 dated March 29,
29 Maret 2018, sebagaimana telah diubah terakhir 2018, as last amended by PBI No. 24/16/PBI/2022
kali oleh PBI No. 24/16/PBI/2022 tanggal 31 Oktober dated October 31, 2022. The PBI is further
2022. PBI tersebut dijelaskan oleh PADG No. explained by PADG No. 21/22/PADG/2019 dated
21/22/PADG/2019 tanggal 28 November 2019, November 28, 2019, as last amended by PADG No.
sebagaimana telah diubah terakhir kali menjadi 24/14/PADG/2022 dated October 31, 2022. The
PADG No. 24/14/PADG/2022 tanggal 31 Oktober term of Loan to Funding Ratio (LFR) changed to
2022. Penyebutan Loan to Funding Ratio (LFR) Macroprudential Intermediation Ratio (RIM) and
berubah menjadi Rasio Intermediasi RIM’s current account fulfillment obligations took
Makroprudensial (RIM) dan kewajiban pemenuhan effect on July 16, 2018. RIM’s current account is the
Giro RIM mulai berlaku pada tanggal 16 Juli 2018. minimum savings that must be maintained by a
Giro RIM adalah simpanan minimum yang wajib Bank in the form of a current account with Bank
dipelihara oleh Bank dalam bentuk saldo rekening Indonesia at a certain percentage of TPF which is
giro pada Bank Indonesia sebesar persentase calculated based on the difference between RIM
tertentu dari DPK yang dihitung berdasarkan selisih owned by the Bank and RIM Target.
antara RIM yang dimiliki Bank dan RIM Target.
Giro RIM dikenakan jika RIM Bank di bawah RIM is charged if the Bank’s RIM is below Bank
minimum RIM target Bank Indonesia (84%) atau di Indonesia’s minimum targeted RIM (84%) or above
atas maksimum RIM target Bank Indonesia (94%) Bank Indonesia’s maximum targeted RIM (94%)
dengan Kewajiban Penyediaan Modal Minimum with Bank's Minimum Capital Adequacy Ratio
(“KPMM”) Bank lebih kecil dari KPMM Insentif Bank (“CAR”) a smaller than Bank Indonesia's Incentive
Indonesia yang sebesar 14%. Peraturan tersebut CAR of 14%. The regulation has been amended 4
telah disempurnakan sebanyak 4 (empat) kali (four) times with the latest amendment PBI No.
dengan perubahan terakhir PBI No.24/16/PBI/2022 24/16/PBI/2022 dated October 31, 2022. The PBI is
tanggal 31 Oktober 2022. PBI tersebut dijelaskan explained PADG No. 23 of 2025 dated October 20,
melalui PADG No. 23 Tahun 2025 tanggal 20 2025.
Oktober 2025.
151
Page 586
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN DI INDONESIA ACCOUNTING STANDARDS (continued)
(lanjutan)
Giro Wajib Minimum (lanjutan) Minimum Statutory Reserve Requirement
(continued)
Pada tanggal 31 Desember 2025 dan 2024 Bank As of December 31, 2025 and 2024, Bank has not
tidak memenuhi ketentuan RIM sehingga dikenakan fulfilled the RIM therefore disincentive was imposed
disinsentif berupa pemenuhan tambahan saldo giro in form of additional fulfillment of RIM current
RIM. account balance.
Pada tanggal-tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, based on the
sesuai dengan peraturan Anggota Dewan Gubernur above Governor Council Member and Bank
dan Bank Indonesia tersebut di atas, Bank harus Indonesia regulations, the Bank is required to
memenuhi persyaratan GWM dan PLM sebesar: maintain GWM and PLM amounting to:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah Rupiah
GWM Primer 3,50% 5,50% Primary GWM
(i) GWM secara harian 0,00% 0,00% Daily GWM (i)
(ii) GWM secara rata-rata 3,50% 5,50% Average GWM (ii)
GWM PLM 4,00% 5,00% GWM PLM
Mata uang asing 4,00% 4,00% Foreign currencies
(i) GWM secara harian 2,00% 2,00% Daily GWM (i)
(ii) GWM secara rata-rata 2,00% 2,00% Average GWM (ii)
Persentase Giro Wajib Minimum (GWM) Bank The percentage of the Bank’s minimum statutory
dalam Rupiah pada tanggal 31 Desember 2025 dan reserves in Rupiah as of December 31, 2025 and
2024 adalah sebagai berikut: 2024, are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah Rupiah
GWM Primer 14,78% 12,67% Primary GWM
(i) GWM secara harian 6,87% 6,23% Daily GWM (i)
(ii) GWM secara rata-rata 7,91% 6,44% Average GWM (ii)
GWM PLM 29,65% 24,72% GWM PLM
Giro RIM 62,13% 78,89% RIM current account
Mata uang asing Foreign currencies
(i) GWM secara harian 4,33% 6,52% Daily GWM (i)
(ii) GWM secara rata-rata 4,33% 6,52% Average GWM (ii)
Pada tanggal-tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, the Bank has
2024, Bank telah memenuhi ketentuan Bank complied with Bank Indonesia regulations
Indonesia tentang Giro Wajib Minimum. concerning the minimum reserve requirements.
152
Page 587
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN DI INDONESIA ACCOUNTING STANDARDS (continued)
(lanjutan)
Posisi devisa neto Net open position
Berikut ini adalah Posisi Devisa Neto Bank dalam Below is the Bank‘s Net Open Position in absolute
nilai absolut sesuai dengan pelaporan ke Otoritas amounts in accordance with reporting to Financial
Jasa Keuangan (OJK): Service Authority:
31 Desember 2025/December 31, 2025
Mata Uang Asing
(dalam jumlah penuh)/
Foreign Currencies Ekuivalen Rupiah/
(in full amount) Rupiah Equivalent
Posisi Devisa
Neto/
Aset/ Liabilitas/ Aset/ Liabilitas/ Net Open
Assets Liabilities Assets Liabilities Position
Keseluruhan (laporan Aggregate (statement of
posisi keuangan dan financial position and
rekening administratif) administrative accounts)
Dolar Amerika Serikat 88.190.265 91.529.925 1.470.573 1.526.262 55.689 United States Dollar
Dolar Singapura 3.273.510 3.191.801 42.441 41.382 1.059 Singapore Dollar
Dolar Australia 272.742 68.748 3.042 1.283 1.759 Australian Dollar
Euro Eropa 256.970 149.141 5.029 2.919 2.110 European Euro
Dolar Hong Kong 1.047.437 - 2.244 - 2.244 Hong Kong Dollar
Yen Jepang 32.531.474 37.227.000 3.465 3.965 500 Japanese Yen
Renminbi 3.328.886 2.146.251 7.938 5.118 2.820 Renminbi
Poundsterling Inggris 182.192 500 4.088 11 4.077 Great Britain Poundsterling
Total 70.258 Total
Percentage of NOP to
Rasio PDN atas modal December 31, 2025
31 Desember 2025 (Keseluruhan) 0,00% capital (Aggregate)
31 Desember 2024/December 31, 2024
Mata Uang Asing
(dalam jumlah penuh)/
Foreign Currencies Ekuivalen Rupiah/
(in full amount) Rupiah Equivalent
Posisi Devisa
Neto/
Aset/ Liabilitas/ Aset/ Liabilitas/ Net Open
Assets Liabilities Assets Liabilities Position
Keseluruhan (laporan Aggregate (statement of
posisi keuangan dan financial position and
rekening administratif) administrative accounts)
Dolar Amerika Serikat 75.023.797 75.694.923 1.207.508 1.218.310 10.802 United States Dollar
Dolar Singapura 95.651 120.771 1.133 1.430 297 Singapore Dollar
Dolar Australia 931.257 1.006.637 9.325 10.080 755 Australian Dollar
Euro Eropa 101.585 67.827 1.702 1.137 565 European Euro
Dolar Hong Kong 713.328 - 1.479 - 1.479 Hong Kong Dollar
Yen Jepang 12.257.963 21.603.656 1.263 2.226 963 Japanese Yen
Renminbi 250.588 3.250 553 7 546 Renminbi
Poundsterling Inggris 57.972 500 1.172 10 1.162 Great Britain Poundsterling
Total 16.569 Total
Percentage of NOP to
Rasio PDN atas modal December 31, 2024
31 Desember 2024 (Keseluruhan) 0,00% capital (Aggregate)
153
Page 588
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN DI INDONESIA ACCOUNTING STANDARDS (continued)
(lanjutan)
Posisi devisa neto (lanjutan) Net open position (continued)
Pada tanggal 31 Desember 2025 dan 2024, rasio As of December 31, 2025 and 2024, NOP ratio to
PDN atas modal inti adalah sebesar 0,00% karena the core capital are 0.00% since the Bank ha
Bank memiliki penempatan berjangka di Bank placement in Bank Indonesia in foreign currency
Indonesia dalam valuta asing yang dapat menjadi which are eligible to deduct NOP as described in PBI
pengurang PDN sesuai dengan PBI No.22/14/PBI/2020.
No.22/14/PBI/2020.
Rasio Kewajiban Penyediaan Modal Minimum Capital Adequacy Ratio (CAR)
(KPMM)
Rasio kecukupan modal pada tanggal-tanggal CAR as of December 31, 2025 and 2024 calculated
31 Desember 2025 dan 2024 yang dihitung sesuai in accordance with Bank Indonesia regulation are as
dengan Peraturan Bank Indonesia adalah sebagai follows:
berikut:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Modal Capital
Modal inti (Tier 1) Core capital (Tier 1)
Modal inti utama (CET-1) 3.075.576 3.475.119 Common equity (CET-1)
Modal inti tambahan (AT-1) - - Additional Tier (AT-1)
Total modal inti (Tier 1) 3.075.576 3.475.119 Total core capital (Tier 1)
Modal pelengkap (Tier 2) 143.183 161.058 Supplementary capital (Tier 2)
Total modal 3.218.759 3.636.177 Total capital
Aset tertimbang menurut
risiko (ATMR): Risk weighted assets (ATMR):
Risiko kredit setelah Credit risk after
memperhitungkan risiko spesifik 15.538.067 13.680.341 taking the specific risk
Risiko pasar 93.126 35.533 Market risk
Risiko operasional 1.050.011 789.946 Operational risk
Total ATMR untuk risiko kredit, Total ATMR for credit risk, market and
pasar dan operasional 16.681.204 14.505.820 operational
Rasio KPMM Capital Adequacy Ratio
Rasio CET-1 18,44% 23,96% CET-1 Ratio
Rasio Tier 1 18,44% 23,96% Tier 1 Ratio
Rasio Tier 2 0,86% 1,11% Tier 2 Ratio
Rasio Total 19,30% 25,07% Total Ratio
Rasio Minimum CET-1 4,50% 4,50% CET-1 Minimum Ratio
Rasio Minimum Tier 1 6,00% 6,00% Tier 1 Minimum Ratio
Rasio KPMM Minimum Minimum CAR based on
berdasarkan profil risiko 9,00% 9,00% risk profile
154
Page 589
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN DI INDONESIA ACCOUNTING STANDARDS (continued)
(lanjutan)
Rasio Lainnya Other Ratios
Rasio Cadangan Kerugian Penurunan Nilai (CKPN) Allowance of impairment losses (CKPN) ratio of
aset keuangan terhadap total aset produktif pada financial assets to total earning assets as of
tanggal-tanggal 31 Desember 2025 dan 2024 adalah December 31, 2025 and 2024 amounting to 1.41%
masing-masing sebesar 1,41% dan 1,38%. and 1.38%, respectively.
Rasio aset produktif bermasalah terhadap jumlah The non performing earning assets ratio to total
aset produktif pada tanggal-tanggal 31 Desember earning assets as of December 31, 2025 and 2024
2025 dan 2024 masing-masing adalah sebesar amounting to 1.86% and 1.80%, respectively.
1,86% dan 1,80%.
Rasio kredit terhadap jumlah pendanaan (Loan to Loan to funding ratio (LFR) as of December 31, 2025
funding ratio - LFR) pada tanggal-tanggal and 2024 amounting to 56.01% and 65.34%,
31 Desember 2025 dan 2024 masing-masing adalah respectively.
sebesar 56,01% dan 65,34%.
Klasifikasi Berdasarkan Kolektibilitas OJK Classification Based on OJK Collectibility
31 Desember/December 31, 2025
Dalam perhatian
Lancar/ khusus/ Kurang lancar/ Diragukan/ Macet/ Jumlah
Current Special mention Substandard Doubtful Loss Total
Aset Keuangan Financial Assets
Giro pada bank Current account with
Indonesia 1.675.980 - - - - 1.675.980 Bank Indonesia
Giro pada bank Current account with
lain 306.236 - - - - 306.236 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia and
dan bank lain 2.096.738 - - - - 2.096.738 other banks
Efek-efek 10.357.689 - 135.248 - - 10.492.937 Marketable securities
Efek-efek yang dibeli Securities purchased
dengan janji under resale
dijual kembali 388.385 - - - - 388.385 agreements
Kredit yang diberikan 13.585.434 1.222.561 122.871 8.702 323.879 15.263.447 Loans
Tagihan akseptasi 26.490 - - - - 26.490 Acceptance receivables
Tagihan transaksi Receivables from
perdagangan 224.118 - - - - 224.118 trade transactions
Tagihan derivatif 209 - - - - 209 Derivative receivables
Piutang bunga 171.855 4.596 1.146 - - 177.597 Interest receivables
Aset lain-lain 112.531 - - - - 112.531 Other asset
Jumlah 28.945.665 1.227.157 259.265 8.702 323.879 30.764.668 Total
Penyisihan kerugian Allowance for
penurunan nilai (86.084) (144.892) (56.784) (6.715) (111.315) (405.790) impairment losses
Jumlah aset Total
keuangan - neto 28.859.581 1.082.265 202.481 1.987 212.564 30.358.878 Financial assets - net
155
Page 590
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN DI INDONESIA ACCOUNTING STANDARDS (continued)
(lanjutan)
Klasifikasi Berdasarkan Kolektibilitas OJK Classification Based on OJK Collectibility
(lanjutan) (continued)
31 Desember/December 31, 2024
Dalam perhatian
Lancar/ khusus/ Kurang lancar/ Diragukan/ Macet/ Jumlah
Current Special mention Substandard Doubtful Loss Total
Aset Keuangan Financial Assets
Giro pada bank Current account with
Indonesia 1.203.006 - - - - 1.203.006 Bank Indonesia
Giro pada bank Current account with
lain 166.358 - - - - 166.358 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia and
dan bank lain 2.348.941 - - - - 2.348.941 other banks
Efek-efek 6.407.913 - 149.310 - - 6.557.223 Marketable securities
Efek-efek yang dibeli Securities purchased
dengan janji under resale
dijual kembali 246.420 - - - - 246.420 agreements
Kredit yang diberikan 11.883.260 812.130 150.279 34.350 270.423 13.150.442 Loans
Tagihan akseptasi 60.343 - - - - 60.343 Acceptance receivables
Tagihan transaksi Receivables from
perdagangan 274.982 - - - - 274.982 trade transactions
Tagihan derivatif 574 - - - - 574 Derivative receivables
Piutang bunga 87.505 7.778 - - - 95.283 Interest receivables
Aset lain-lain 55.593 - - - - 55.593 Other asset
Jumlah 22.735.289 819.908 299.589 34.350 270.422 24.159.558 Total
Penyisihan kerugian Allowance for
penurunan nilai (81.915) (63.973) (66.025) (13.372) (86.754) (312.039) impairment losses
Jumlah aset Total
keuangan - neto 22.653.374 755.935 233.564 20.978 183.668 23.847.519 Financial assets - net
Kredit yang diberikan Loan
Rasio kredit bermasalah (“NPL”) - Bruto yang dimiliki The ratio of nonperforming loans (“NPL”) - Gross of
Bank per 31 Desember 2025 dan 2024 masing- the Bank as of December 31, 2025 and 2024 are
masing sebesar 2,98% dan 3,46%. 2.98% and 3.46%, respectively.
NPL - Neto yang dimiliki Bank per 31 Desember NPL - Net of the Bank as of December 31, 2025
2025 dan 2024 masing-masing sebesar 2,00% dan and 2024 are 2.00% and 2.20%, respectively.
2,20%.
Rasio Cadangan Kerugian Penurunan Nilai (CKPN) Allowance for impairment losses (CKPN) to
terhadap PPA Minimum yang dimiliki Bank per minimum PPA ratio of the Bank as of December 31,
31 Desember 2025 dan 2024 adalah sebesar 169% 2025 and 2024 is 169% and 94%, respectively.
dan 94%.
156
Page 591
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN DI INDONESIA ACCOUNTING STANDARDS (continued)
(lanjutan)
Kredit yang diberikan (lanjutan) Loan (continued)
Rincian kredit bermasalah menurut sektor ekonomi The details of NPL by economic sector are as
adalah sebagai berikut: follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Perdagangan, restoran
dan hotel 353.617 244.459 Trading, restaurant and hotel
Pertanian dan perkebunan 28.170 4.772 Agriculture and plantation
Transportasi, pergudangan Transportation, warehouse
dan komunikasi 22.416 73.878 and communication
Konstruksi 21.022 30.883 Construction
Jasa-jasa dunia usaha 6.475 70.743 Business services
Industri pengolahan
dan manufaktur 5.571 17.051 Industry processing and manufacturing
Perumahan 3.943 - Mortgage
Rumah tangga 827 10.040 Households
Lain-lain 13.411 149 Others
Jasa-jasa kemasyarakatan - 3.077 Social/public services
Total 455.452 455.052 Total
Rincian kredit bermasalah menurut sektor ekonomi The details of NPL by economic sector and the
dan kolektibilitasnya adalah sebagai berikut: collectability are as follows:
31 Desember/December 31, 2025
Kurang lancar/ Diragukan/ Macet/
Substandard Doubtful Loss Total
Perdagangan, restoran
dan hotel 66.785 343 286.489 353.617 Trading, restaurant and hotel
Pertanian dan perkebunan 19.343 8.359 468 28.170 Agriculture and plantation
Transportasi, pergudangan Transportation, warehouse
dan komunikasi 22.416 - - 22.416 and communication
Konstruksi 9.716 - 11.306 21.022 Construction
Jasa-jasa dunia usaha - - 6.475 6.475 Business services
Industri pengolahan Industry processing
dan manufaktur - - 5.571 5.571 and manufacturing
Perumahan 3.943 - - 3.943 Mortgage
Rumah tangga 668 - 159 827 Households
Lain-lain - - 13.411 13.411 Others
Total 122.871 8.702 323.879 455.452 Total
31 Desember/December 31, 2024
Kurang lancar/ Diragukan/ Macet/
Substandard Doubtful Loss Total
Perdagangan, restoran
dan hotel 80.299 16.890 147.270 244.459 Trading, restaurant and hotel
Transportasi, pergudangan Transportation, warehouse
dan komunikasi 63.653 6.954 3.271 73.878 and communication
Jasa-jasa dunia usaha - - 70.743 70.743 Business services
Konstruksi - - 30.883 30.883 Construction
Industri pengolahan Industry processing
dan manufaktur 3.008 4.793 9.250 17.051 and manufacturing
Rumah tangga 242 941 8.857 10.040 Households
Pertanian dan perkebunan - 4.772 - 4.772 Agriculture and plantation
Jasa-jasa kemasyarakatan 3.077 - - 3.077 Social/public services
Lain-lain - - 149 149 Others
Total 150.279 34.350 270.423 455.052 Total
157
Page 592
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN DI INDONESIA ACCOUNTING STANDARDS (continued)
(lanjutan)
Kredit yang diberikan (lanjutan) Loan (continued)
Kredit yang direstrukturisasi berdasarkan Restructured loans based on the collectibility of OJK
kolektibilitas OJK adalah sebagai berikut: are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Lancar 372.551 386.065 Current
Dalam perhatian khusus 948.082 295.827 Special mention
Kurang lancar 85.969 5.833 Substandard
Diragukan 8.359 495 Doubtful
Macet 244.942 55.337 Loss
Total 1.659.903 734.757 Total
Pada tanggal-tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, there are no
tidak terdapat penyediaan dana Bank kepada pihak loans to related and third parties who are non-
berelasi dan pihak ketiga yang melanggar ataupun compliance or exceeding the legal lending limit
melampaui Batas Maksimum Pemberian Kredit (LLL) set by Bank Indonesia.
(BMPK) yang ditetapkan oleh Bank Indonesia.
Kredit yang telah dihapusbukukan oleh Bank dicatat The loans written off by Bank are recorded as extra-
sebagai kredit ekstra-komtabel di dalam rekening comptable in the administrative account.
administratif.
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Saldo awal 309.068 102.014 Beginning balance
Hapus buku tahun
berjalan 500.806 211.685 Write off during the year
Penerimaan kembali kredit Recoveries of previously
yang telah dihapusbuku (19.526) (421) written-off loan
Hapus tagih tahun
berjalan (2.128) (4.210) Hair cut during the year
Saldo akhir 788.220 309.068 Ending balance
Kredit sindikasi merupakan kredit yang diberikan Syndicated loans represent loans provided to
kepada debitur berdasarkan perjanjian pembiayaan debtors based on syndication agreements with
bersama dengan bank-bank lain. other banks.
Keikutsertaan Bank dalam kredit sindikasi dengan Bank’s participation in syndicated loans with other
bank-bank lain, dimana Bank bertindak sebagai banks, which Bank acts as the syndication member
anggota sindikasi adalah masing-masing sebesar amounted to Rp757,903 and Rp349,741 or 7.43% -
Rp757.903 dan Rp349.741 atau 7,43% - 9,50% dan 9.50% and 9.67% - 10.25% as of December 31,
9,67% - 10,25% pada tanggal 31 Desember 2025 2025 and 2024, respectively.
dan 2024.
158
Page 593
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN DI INDONESIA ACCOUNTING STANDARDS (continued)
(lanjutan)
Manajemen Risiko Risk Management
Dalam melaksanakan kegiatannya, Bank menyadari In conducting its activities, the Bank realized that
bahwa situasi lingkungan eksternal dan internal the situation of the external and internal environment
perbankan telah mengalami perkembangan yang has been growth which accompanied by increasing
diikuti dengan semakin kompleksnya risiko kegiatan complexity of risk banking activities and demand for
usaha perbankan dan meningkatnya kebutuhan akan Good Corporate Governance. As the Bank's
praktek tata kelola yang sehat (Good Corporate response to these conditions, the Bank has
Governance). Sebagai tanggapan Bank terhadap implemented a risk management policy to ensure
kondisi tersebut, Bank telah menerapkan suatu that the risks that arise in their business activities
kebijakan manajemen risiko yang bertujuan untuk can be identified, measured, managed and reported,
memastikan bahwa risiko-risiko yang timbul dalam which will ultimately provide benefits in improved
kegiatan usahanya dapat diidentifikasi, diukur, trust of shareholders and public, gives a more
dikelola dan dilaporkan, yang pada akhirnya akan accuracy of the performance in the future, including
memberikan manfaat berupa peningkatan the possibility of its loss, and improve
kepercayaan pemegang saham dan masyarakat, methods, decision processes and risk assessments
memberikan gambaran lebih akurat mengenai kinerja by the availability of the latest information, which will
di masa mendatang termasuk kemungkinan kerugian improve the performance and competitiveness of
yang akan terjadi, dan meningkatkan metode dan the Bank.
proses pengambilan keputusan serta penilaian risiko
dengan adanya ketersediaan informasi yang terkini,
yang dengan sendirinya meningkatkan kinerja dan
daya saing Bank.
Pelaksanaan penerapan manajemen risiko Bank The Bank’s risk management implementation refers
mengacu kepada ketentuan sebagaimana diatur to Financial Service Authority (“OJK”) regulation No.
dalam Peraturan Otoritas Jasa Keuangan 18/POJK.03/2016 which implementation is
No.18/POJK.03/2016 yang pelaksanaannya diatur regulated in Circular Letter of OJK No.
dalam Surat Edaran Otoritas Jasa Keuangan No. 34/SEOJK.03/2016, where the implementation has
34/SEOJK.03/2016, dimana pelaksanaannya telah been adapted to the Bank’s complexity of operations
disesuaikan dengan kompleksitas usaha dan bisnis and business. The implementation of risk
Bank. Penerapan manajemen risiko yang mencakup management includes active supervision by the
pengawasan aktif Dewan Komisaris dan Direksi, Boards of Commissioners and Directors, the
kecukupan kebijakan, prosedur dan penetapan limit, adequacy of policies, procedures and limits, the
kecukupan proses identifikasi, pengukuran, adequacy process of the risk identification,
pemantauan dan pengendalian risiko serta sistem measurement, monitoring and control and overall
informasi manajemen risiko dan sistem pengendalian risk management information and internal control
internal yang menyeluruh, telah dituangkan dalam system which set forth in the internal implementation
pedoman pelaksanan internal. guidelines.
Lingkup penerapan manajemen risiko Bank meliputi The scope of Bank’s risk implementation includes
8 (delapan) jenis risiko yakni Risiko Kredit, Risiko 8 (eight) types of risk which consist of Credit Risk,
Pasar, Risiko Operasional, Risiko Likuiditas, Risiko Market Risk, Operational Risk, Liquidity Risk,
Hukum, Risiko Kepatuhan, Risiko Strategik dan Legal Risk, Compliance Risk, Strategic Risk
Risiko Reputasi dimana proses identifikasi, and Reputation Risk, where the process of risk
pengukuran dan monitoring risiko dilakukan oleh identification, measurement and monitoring are
Satuan Kerja Manajemen Risiko yang independen conducted by the Risk Management Unit which
terhadap Unit Kerja Operasional maupun Unit Kerja independent to Operational Unit nor Internal Audit
Audit Intern. Sedangkan tiap-tiap Unit Kerja Unit. While each unit is responsible to manage
bertanggung jawab atas pengelolaan risiko-risiko inherent risk in its activities.
yang melekat dalam aktivitas yang dilakukannya.
159
Page 594
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN DI INDONESIA ACCOUNTING STANDARDS (continued)
(lanjutan)
Manajemen Risiko (lanjutan) Risk Management (continued)
Gambaran mengenai tingkat risiko yang dihadapi The level of risk faced by the Bank is obtained from
Bank diperoleh dari proses penilaian profil risiko, the risk profile assessment process, which includes
yang mencakup penilaian terhadap risiko inheren an assessment of the inherent risks and assessment
dan penilaian terhadap kualitas penerapan of the quality of risk management in each type of
manajemen risiko pada tiap-tiap jenis risiko, dimana risk, which implementation assessment has been
pelaksanaan penilaian telah mengikuti standar yang following the applicable standard.
berlaku.
Satuan Kerja Manajemen Risiko (SKMR) Bank The Bank’s risk management unit (SKMR) is work
bekerja secara independen dari unit bisnis dan audit independently from business units and internal
internal. SKMR bertugas untuk menunjang audit. SKMR is responsible to support
pengelolaan risiko yang lebih menyeluruh, terpadu, comprehensive risk management, integrated,
terukur dan terkendali. Tugas dan tanggung jawab measurable and controllable. SKMR responsibilities
SKMR mencakup: include:
a. Menyusun dan menyampaikan laporan profil a. Prepare and submit quarterly risk profile report to
risiko secara triwulan kepada Otoritas Jasa the Financial Services Authority (OJK).
Keuangan (OJK).
b. Menelaah risiko dan memberikan pendapat b. Assesing the risk and give opinion to all inherent
terhadap seluruh jenis risiko yang melekat risk before a transaction is decided or
sebelum suatu transaksi diputuskan atau implemented including Credit Risk, Market Risk,
dilaksanakan yang meliputi Risiko Kredit, Risiko Liquidity Risk, Operational Risk, Legal Risk,
Pasar, Risiko Likuiditas, Risiko Operasional, Strategic Risk, Compliance Risk and Reputation
Risiko Hukum, Risiko Strategik, Risiko Risk.
Kepatuhan dan Risiko Reputasi.
a. Mempersiapkan konsep dan metode c. Prepare measurement concept and methods
pengukuran terhadap risiko komposit dari against composite risk which coming from all type
seluruh jenis risiko sesuai dengan pedoman of risk in accordance with the Financial Services
standar Otoritas Jasa Keuangan dan kebijakan Authority standard guidelines and the Bank risk
manajemen risiko Bank. management policy.
Secara berkala Bank melakukan penilaian risiko Periodically, the Bank assesses eight type of risk as
terhadap kedelapan risiko sebagaimana telah diatur per the Financial Services Authority regulation. The
oleh Peraturan Otoritas Jasa Keuangan. Penilaian risk assessment is conducted through self
risiko dilakukan melalui proses penilaian sendiri assessment process to produce a risk profile which
(self-assessment) untuk menghasilkan profil risiko consists of inherent risk and the quality of risk
yang terdiri dari risiko inheren dan kualitas management.
penerapan manajemen risiko.
Hasil penilaian profil Bank telah disampaikan The results of the Bank's profile assessment has
kepada Dewan Komisaris, Direksi dan Otoritas Jasa been submitted to the Boards of Commissioners,
Keuangan (OJK) secara triwulanan. Untuk profil Directors and the Financial Services Authority (OJK)
risiko Bank posisi 31 Desember 2025 secara on a quarterly basis. As of December 31, 2025,
keseluruhan dinilai pada peringkat 2 atau “low to the Bank’s overall risk profile is rated at 2 or “low to
moderate” dan stabil bila dibandingkan dengan moderate” and stable when compared to the
posisi tahun sebelumnya. Hasil penilaian profil previous year. These profile assessment results is
tersebut dibahas dalam rapat Komite Manajemen discussed in the Risk Management and Risk
Risiko dan Pemantau Risiko. Monitoring Committee.
160
Page 595
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN DI INDONESIA ACCOUNTING STANDARDS (continued)
(lanjutan)
Manajemen Risiko (lanjutan) Risk Management (continued)
Risiko operasional Operational risk
Risiko operasional adalah risiko akibat Operational risk is the risk due to the inadequacy
ketidakcukupan dan/atau tidak berfungsinya proses and/or failed internal processes, human error,
internal, kesalahan manusia, kegagalan sistem system failure and/or the presence of external
dan/atau adanya kejadian-kejadian eksternal yang events affecting the operations of the Bank, which
mempengaruhi operasional Bank, yang dapat can be sourced from Human Resources (HR),
bersumber antara lain pada Sumber Daya Manusia internal processes, systems and infrastructure, as
(SDM), proses internal, sistem dan infrastruktur, well as external events. Operational risk
serta kejadian eksternal. Penerapan manajemen management is required to minimize the possible
risiko operasional diperlukan untuk meminimalkan negative impact of the malfunctioning of internal
kemungkinan dampak negatif dari tidak processes, human error, system failure, and/or
berfungsinya proses internal, kesalahan manusia, the occurrence of an external event that may affect
kegagalan sistem, dan/atau terjadinya kejadian- the operations of the Bank.
kejadian eksternal yang dapat mempengaruhi
operasional Bank.
Pengendalian risiko operasional Bank diawali Operational risk control begins with efforts to raise
dengan upaya menumbuhkan kesadaran akan risiko awareness of the risk (risk awareness) to each
(risk awareness) setiap karyawan, peningkatan employee, increased responsibility (accountability)
tanggung jawab (accountability) setiap pelaksanaan any operational implementation, and improvement
operasional, dan perbaikan infrastruktur karena of infrastructure because the Bank realizes that
Bank menyadari bahwa risiko operasional bersifat operational risk is unique whereas the level of
unik dimana tingkat risiko operasional sangat operational risk is strongly influenced by human
dipengaruhi oleh faktor manusia, proses, sistem dan factors, process, systems and external events.
kejadian eksternal. Semakin tinggi kesadaran dan The higher the awareness and responsibility of each
tanggungjawab setiap karyawan terhadap risiko employee to the risk and the presence of processes
serta terdapatnya proses dan teknologi yang dapat and technologies that can support operational
mendukung aktivitas operasional secara efisien dan activities in an efficient and controlled manner, then
terkontrol, maka Bank akan semakin tidak rentan the Bank will be less vulnerable to effect from
terhadap imbas akibat risiko operasional. operational risk.
Pengendalian human error pada pelaksanaan Human error control in the implementation of Bank’s
operasi Bank dilakukan dengan menerapkan daily operations are carried out by applying the daily
control check list, yang berfungsi membantu control check list, which helps the supervisory
penyelia mengontrol seluruh aktivitas yang control of all activities performed in the work unit
dilakukan di unit kerja yang menjadi tanggung under his responsibility. Fraud prevention is
jawabnya. Pencegahan fraud dilakukan dengan performed by applying the anti-fraud strategy that
menerapkan strategi anti fraud yang melibatkan involves all employees. Implementation of anti-fraud
seluruh karyawan. Pelaksanaan strategi anti-fraud strategy refers to the pre-determined internal
tersebut mengacu kepada Kebijakan dan prosedur policies and procedures. Improving the quality of
internal yang telah ditetapkan. Peningkatan kualitas human resources is done by continuous training.
sumber daya manusia dilakukan dengan pelatihan Operational risk control is also performed with
berkesinambungan. Pengendalian risiko the effective functioning of supervision, review and
operasional juga dilakukan dengan jalan refinement of the Standard Operating Procedure
mengefektifkan fungsi supervisi, review dan (SOP), increased internal control and review of
penyempurnaan Standard Operating Procedure the remuneration of employees on a regular basis.
(SOP), peningkatan pengendalian intern dan
peninjauan remunerasi karyawan secara berkala.
161
Page 596
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN DI INDONESIA ACCOUNTING STANDARDS (continued)
(lanjutan)
Manajemen Risiko (lanjutan) Risk Management (continued)
Risiko operasional (lanjutan) Operational risk (continued)
Perbaikan infrastruktur khususnya infrastruktur Improvements in infrastructure, especially
Teknologi Sistem Informasi, secara terus menerus Information Technology Systems infrastructure, is
dilakukan, antara lain dengan peningkatan kualitas continuously carried out, among others, by
Data Center (DC) termasuk kualitas Disaster improving the quality of Data Center (DC) including
Recovery Center (DRC), kualitas jaringan the quality of the Disaster Recovery Center (DRC),
komunikasi, serta peningkatan kualitas aplikasi the quality of communication networks, as well as
perangkat lunak pada Core Banking System. improving the quality of software applications on
Perbaikan infrastruktur tersebut dimaksudkan selain the Core Banking System. Such improvement are
untuk meningkatkan kinerja, juga untuk intended to improve performance, as well as to
meningkatkan kualitas built-in control pada proses improve the quality of the built in control on
operasional. Perkembangan produk dan jasa Bank operational processes. The products and services
dengan fitur berbasis teknologi informasi serta development with features based on information
pelaksanaan regulasi perbankan saat ini juga technology and the implementation of the current
menuntut Bank untuk menyediakan infrastruktur banking regulation also requires the Bank to provide
Teknologi Sistem Informasi yang memadai. the adequate infrastructure of Information
Technology System.
Dengan efektifnya proses manajemen risiko With effective process of operational risk
operasional diharapkan kerugian-kerugian yang management, estimated expected losses estimated
dapat diperkirakan (expected loss) dapat terus (expected loss) can be minimized to improve
diminimalkan sehingga dapat meningkatkan operational efficiency and capital allocation, which in
efisiensi operasional dan alokasi modal, yang pada turn can improve the competitiveness of the Bank.
akhirnya dapat memperbaiki daya saing Bank.
Risiko kepatuhan adalah risiko akibat tidak Compliance risk is the risk due to non-fulfillment of
terpenuhinya peraturan perundang-undangan dan laws and regulations. Compliance risks comes from
ketentuan yang berlaku. Risiko kepatuhan the legal action which are activity that deviates or
bersumber dari perilaku hukum yakni violate the law or regulations and the organizational
perilaku/aktivitas Bank yang menyimpang atau which are Bank’s behavior/activity that deviates or
melanggar dari ketentuan atau peraturan contrary to generally accepted standards.
perundang-undangan dan perilaku organisasi yakni
perilaku/akitivitas Bank yang menyimpang atau
bertentangan dengan standar yang berlaku secara
umum.
162
Page 597
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN DI INDONESIA ACCOUNTING STANDARDS (continued)
(lanjutan)
Manajemen Risiko (lanjutan) Risk Management (continued)
Risiko kepatuhan Compliance risk
Pengendalian risiko kepatuhan dilakukan untuk Control of compliance risk is done to minimize
meminimalkan kemungkinan dampak negatif dari the possible negative impact of the Bank's activities
aktivitas Bank yang menyimpang dari peraturan which deviate from the laws, rules and generally
perundangan, ketentuan dan standar yang berlaku accepted standards. In order to keep the activity
umum. Untuk menjaga agar setiap aktivitas Bank always comply with the prevailing laws and
senantiasa patuh kepada peraturan perundang- regulations, the Bank have periodically socialize and
undangan dan ketentuan yang berlaku, secara rutin disseminate the rules (through training and a
telah dilakukan sosialisasi dan diseminasi circular memorandum) to all units concerned so
peraturan-peraturan (melalui training dan edaran each regulation can be understood and
memorandum) ke seluruh unit kerja terkait agar implemented correctly. To raise awareness to all
setiap peraturan dapat dipahami dan dilaksanakan employees regarding the importance of adherence
dengan benar. Untuk menumbuhkan kesadaran to the rules and regulations, compliance charter has
seluruh karyawan akan pentingnya kepatuhan been drawn up as a guidance for all parties in
terhadap ketentuan dan peraturan, telah disusun the organization of the Bank and has been formally
compliance charter sebagai guidance bagi semua enacted. To ensure compliance of Bank operations
pihak dalam organisasi Bank dan telah diberlakukan to all rules and surrounding regulations, it must be
secara formal. Untuk memastikan kepatuhan ensured that the entire system and operational
operasional Bank terhadap seluruh ketentuan dan procedures in compliance with the rules and
peraturan yang melingkupinya maka harus regulations applicable authority. Therefore,
dipastikan bahwa seluruh sistem dan prosedur the Bank has conducted Quality Assurance Policy
operasional telah memenuhi ketentuan dan and Procedure is the assessment of internal policies
peraturan otoritas yang berlaku. Oleh karena itu, and procedures carried out by the Compliance Unit
Bank telah melakukan Quality Assurance Policy and to any systems, procedures or internal policies that
Procedure yaitu proses penilaian terhadap will be or have been issued. Thus any potential non-
kebijakan dan prosedur internal yang dilakukan oleh compliance with the Bank of the provision or
Unit Kerja Kepatuhan terhadap setiap sistem, legislation can be detected and corrected.
prosedur atau kebijakan intern yang akan atau Organizational behavior in order not to deviate from
sudah keluarkan. Dengan demikian setiap potensi the standard, has created a code of conduct that
ketidakpatuhan Bank terhadap ketentuan atau contains the ethics that must be implemented by
peraturan perundang-undangan dapat dideteksi dan each employee.
diperbaiki. Agar perilaku organisasi tidak
menyimpang dari standar, telah dibuat code of
conduct yang berisi etika yang harus dilaksanakan
oleh setiap karyawan.
Sedangkan untuk meminimalkan risiko kepatuhan, Meanwhile, to minimize compliance risk, the Bank
Bank senantiasa mematuhi peraturan perundang- continue to comply with laws and regulations and
undangan dan ketentuan lain yang berlaku, seperti other rules, such as the provision Capital Adequacy
Ketentuan Kewajiban Penyediaan Modal Minimum Ratio (CAR), Quality of Earning Assets (KAP),
(KPMM), Kualitas Aset Produktif (KAP), Allowance for Impairment Losses (CKPN) Earning
Pembentukan Cadangan Kerugian Penurunan Nilai Assets, Legal Lending Limit (LLL), and others.
(CKPN) Aset Produktif, Batas Maksimum
Pemberian Kredit (BMPK), dan lainnya.
Dalam rangka menerapkan manajemen risiko In order to implement an effective compliance risk
kepatuhan yang efektif, Bank juga telah melakukan management, the Bank has also identify and
identifikasi dan pengelolaan terhadap faktor-faktor manage the factors that can lead to increased
yang dapat menyebabkan meningkatnya eksposur exposure to compliance risks, such as:
risiko kepatuhan, yaitu:
163
Page 598
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN DI INDONESIA ACCOUNTING STANDARDS (continued)
(lanjutan)
Manajemen Risiko (lanjutan) Risk Management (continued)
Risiko kepatuhan (lanjutan) Compliance risk (continued)
Penerapan Good Corporate Governance Implementation of Good Corporate
(GCG) secara efektif untuk memastikan dan Governance (GCG) effectively to ensure and
memantau kepatuhan terhadap setiap monitor compliance with all regulations and
peraturan dan persyaratan eksternal maupun requirements of internal and external.
internal.
Melakukan pemantauan terhadap setiap Monitoring of any changes in regulations and
perubahan ketentuan peraturan dan legislation and ensure effective
perundang-undangan yang berlaku serta implementation of the Bank.
memastikan penerapannya pada Bank.
Melakukan identifikasi dan analisa kepatuhan Identification and analysis of compliance
(compliance analysis) atas rencana dan (compliance analysis) for planning and
pengembangan produk dan aktivitas baru development of new products and activities in
guna memastikan kepatuhannya terhadap order to ensure compliance with regulations
peraturan dan perundang-undangan yang and legislation in force.
berlaku.
Melakukan uji kepatuhan atas pemberian Compliance test on granting of loan facility
fasilitas kredit dengan nominal di atas with the nominal amount above Rp10,000.
Rp10.000.
Risiko hukum Legal risk
Risiko hukum adalah risiko yang disebabkan oleh Legal risk is the risk that due to the weakness of
adanya kelemahan aspek yuridis, yang antara lain the judicial aspect, which is partly due to
disebabkan adanya tuntutan hukum, ketiadaan the lawsuits, the absence of supporting legislation,
peraturan perundang-undangan yang mendukung, or weakness of the alliance such as noncompliance
atau kelemahan perikatan seperti tidak dipenuhinya with the terms of validity of the contract and
syarat sahnya kontrak dan pengikatan agunan yang collateral is not perfect. Implementation of the law is
tidak sempurna. Penerapan risiko hukum bertujuan to minimize the risk of the possible negative impact
untuk meminimalkan kemungkinan dampak negatif of the weakness of the juridical, absence of and/or
dari kelemahan yuridis, ketiadaaan dan/atau changes in legislation and litigation.
perubahan peraturan perundang-undangan dan
proses litigasi.
164
Page 599
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN DI INDONESIA ACCOUNTING STANDARDS (continued)
(lanjutan)
Manajemen Risiko (lanjutan) Risk Management (continued)
Risiko hukum (lanjutan) Legal risk (continued)
Proses pengendalian risiko hukum dilakukan Legal risk control process are performed by periodic
dengan cara melakukan reviu secara berkala review of any contracts and agreements between
terhadap setiap kontrak dan perjanjian antara Bank the Bank and other parties, among others by
dengan pihak lain, antara lain dengan cara conducting a reassessment of the effectiveness of
melakukan penilaian kembali terhadap efektivitas the process to ascertain the validity of enforceability
proses enforceability untuk memastikan validitas of rights in contracts and agreements that have been
hak dalam kontrak dan perjanjian yang telah dibuat. made. Identification of legal risk activity performed
Identifikasi risiko hukum dilakukan pada seluruh on the entire funding, treasury and investment,
aktivitas penghimpunan dan penyediaan dana, operations and services, information systems
treasury dan investasi, operasional dan jasa, technology and human resource management.
teknologi sistem informasi dan pengelolaan Every event that could potentially pose legal risks,
sumberdaya manusia. Setiap kejadian yang administered and administered, in addition to
berpotensi menimbulkan risiko hukum, assessing the level of legal risk faced by the Bank,
ditatausahakan dan diadministrasikan, selain untuk as well as lessons on each case and to anticipate
menilai tingkat risiko hukum yang dihadapi Bank, possible claims or litigation.
juga sebagai pembelajaran atas tiap kasus yang
terjadi dan untuk mengantisipasi kemungkinan
adanya tuntutan atau litigasi.
Untuk meminimalkan risiko hukum, Bank selalu To minimize legal risks, the Bank constantly
melakukan pemantauan terhadap potensi monitors the potential for litigation/lawsuit to
munculnya litigasi/tuntutan hukum kepada Bank. the Bank. In any event, good credit, and treasury
Dalam setiap aktivitas, baik perkreditan, operasional operations, the Bank also always pay attention to
maupun tresuri, Bank juga selalu memperhatikan the completeness of the legal aspects, especially
kelengkapan aspek hukum terutama yang berkaitan with regard to the activities of the engagement
dengan aktivitas perikatan perjanjian dengan agreement with the customer/debtor and
nasabah/debitur dan kelengkapan dokumen completeness of legal documents.
legalitas.
Sementara itu untuk menangani persoalan dan Furthermore, to solve the problems and legal cases,
kasus hukum Bank telah menunjuk konsultan Bank has appointed a legal consultant.
bidang hukum.
Terkait dengan penerapan manajemen risiko Related with the implementation of legal risk
hukum, satuan kerja manajemen risiko juga management, risk management work unit also
melakukan kajian-kajian terkait dengan aktivitas conducts studies related to the Bank's activities that
Bank yang dapat meningkatkan eksposur risiko can increase the risk of legal exposure and provide
hukum serta memberikan rekomendasi dalam recommendations to mitigate those risks.
rangka memitigasi risiko tersebut.
Risiko reputasi Reputational risk
Risiko reputasi adalah risiko akibat menurunnya Reputation risk is the risk due to the reduced level
tingkat kepercayaan pemangku kepentingan of confidence of stakeholders, which comes from
(stakeholder) yang bersumber dari persepsi negatif the negative perception of the Bank. Negative
terhadap Bank. Persepsi negatif terhadap Bank perception of the Bank can be caused by events that
dapat ditimbulkan oleh kejadian-kejadian yang lowers the reputation as customer complaints on
menurunkan reputasi seperti keluhan nasabah atas the products and services provided, weaknesses in
produk dan jasa yang diberikan, kelemahan pada governance and culture of the Bank as well as
tatakelola dan budaya Bank serta praktek bisnis business practices that deviate from the standard.
yang menyimpang dari standar.
165
Page 600
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN DI INDONESIA ACCOUNTING STANDARDS (continued)
(lanjutan)
Manajemen Risiko (lanjutan) Risk Management (continued)
Risiko reputasi (lanjutan) Reputational risk (continued)
Pelaksanaan manajemen risiko reputasi dilakukan The implementation of reputation risk management
dengan upaya mencegah/meminimalkan terjadinya is taken with the effort to prevent/ minimize
kejadian-kejadian yang dapat menurunkan reputasi the occurrence of events that can lower
Bank antar lain melalui pelaksanaan program the reputation of the Bank among others through
Corporate Social Resposibility (CSR), melakukan the implementation of Corporate Social resposibility
komunikasi secara rutin dengan pemangku (CSR), to communicate regularly with stakeholders,
kepentingan, penjagaan kualitas produk dan maintain the quality of products and services,
layanan, penjagaan etika bisnis dalam pelaksanaan maintain business ethics in transactions with
transaksi baik dengan nasabah maupun transaksi di customers as well as money market transactions.
pasar uang. Setiap terjadi keluhan nasabah, Bank Each customer complaints occur, the Bank seeks to
berupaya menanggapi dan menindaklajuti secara respond and to follow up quickly. In order to maintain
cepat. Dalam rangka menjaga reputasi, Bank juga the reputation, the Bank also intends to keep
berupaya untuk menjaga transparansi produk dan the transparency of products and services with
jasa dengan pemberian informasi secara benar the provision of correct information about
tentang manfaat dan risiko produk dan jasa yang the benefits and risks of products and services
ditawarkan kepada masyarakat. offered to the public.
Sebagai perusahaan terbuka, risiko reputasi dapat As a public company, reputation risk can affect
mempengaruhi persepsi publik yang berdampak public perceptions that have an impact on
pada pembentukan harga saham Bank di pasar the Bank's share price formation in the capital
modal. market.
Setiap kejadian yang terkait dengan risiko reputasi Events related to reputation risk are recorded and
dicatat dan ditatausahakan sehingga dapat menjadi administered so that it can be a lesson for the future
pelajaran dimasa datang dan untuk and projecting potential losses that may arise and
memproyeksikan potensi kerugian yang mungkin the preventive measures that should be taken.
timbul dan langkah-langkah pencegahan yang harus
dilakukan.
Risiko strategis Strategic risk
Risiko strategik adalah risiko akibat ketidaktepatan Strategic risk is the risk due to the inaccuracy in
dalam pengambilan keputusan dan/atau the decision and/or implementation of a strategic
pelaksanaan suatu keputusan strategik serta decision and the failure to address the changing
kegagalan dalam mengatasi perubahan lingkungan business environment. Strategic risks comes from
bisnis. Risiko strategik bersumber dari adanya weaknesses and inaccuracies in Bank’s planning
kelemahan dan ketidaktepatan dalam perencanaan strategy, weaknesses in management information
strategi Bank, kelemahan pada sistem informasi systems, vulnerability analysis of internal and
manajemen, kelemahan analisa lingkungan internal external environment, inappropriate implementation
dan eksternal, ketidaktepatan implementasi dan and a failure to anticipate changes in the business
kegagalan dalam mengantisipasi perubahan environment. To handle strategic risk, the Bank
lingkungan bisnis. Untuk mengendalikan risiko prepared Business Plan conservatively considering
strategik, Rencana Bisnis Bank disusun secara the advantages and disadvantages of the Bank as
konservatif dengan mempertimbangkan kelebihan well as the consideration of resources, both financial
dan kelemahan Bank serta mempertimbangkan resources, infrastructure and human resources
kemampuan sumber daya, baik sumber daya owned. To minimize the deviation of
keuangan, infrastruktur dan sumber daya manusia the implementation of the Bank's business plan,
yang dimiliki. Untuk meminimalkan terjadinya communication to all levels of the organization have
penyimpangan pelaksanaan rencana bisnis Bank, been done, both at the time of preparation of
telah dilakukan komunikasi kepada setiap jenjang the plan and the implementation review conducted
organisasi, baik pada saat penyusunan rencana dan regularly each semester.
pada saat review pelaksanaan yang dilakukan
secara rutin tiap semester.
166
Page 601
The original financial statements included herein are in the
Indonesian language.
PT BANK INA PERDANA TBK PT BANK INA PERDANA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of December 31, 2025 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN DI INDONESIA ACCOUNTING STANDARDS (continued)
(lanjutan)
Manajemen Risiko (lanjutan) Risk Management (continued)
Risiko strategis (lanjutan) Strategic risk (continued)
Pengendalian risiko strategik juga dilakukan dengan Strategic risk management is also done by
pemantauan atas kinerja Bank yang merupakan monitoring the performance of the Bank as a result
hasil dari pelaksanaan strategi usaha maupun of the implementation of the business strategy and
rencana bisnis Bank. Proses pemantauan dilakukan business plan of the Bank. The monitoring process
secara berkala melalui sistem informasi is performed periodically through the management
manajemen, yang secara berkala menyediakan information system, which regularly provide reports
laporan dalam rangka pengambilan keputusan oleh in relation to the decision making by the Bank's
manajemen Bank. management.
45. TAMBAHAN INFORMASI ARUS KAS 45. SUPPLEMENTARY CASH FLOW INFORMATION
Perubahan pada liabilitas yang timbul dari aktivitas Changes in liabilities arising from financing activities
pendanaan pada laporan arus kas adalah sebagai in the cash flow statement are as follows:
berikut:
31 Desember
2025/
1 Januari 2025/ Arus kas/ Lain-lain/ December 31,
January 1, 2025 Cash flow Others 2025
Liabilitas sewa 66.438 (31.350) 8.424 43.512 Lease liabilities
31 Desember
2024/
1 Januari 2024/ Arus kas/ Lain-lain/ December 31,
January 1, 2024 Cash flow Others 2024
Liabilitas sewa 34.387 (26.918) 58.969 66.438 Lease liabilities
46. PERISTIWA SETELAH PERIODE PELAPORAN 46. EVENT AFTER THE REPORTING PERIOD
Pada tanggal 12 Januari 2026, Bank mengangkat On January 12, 2026, the Bank appointed Usep
Usep Hanifiah Dahlan sebagai kepala divisi Internal Hanifiah Dahlan as the Head of Internal audit
Audit. division.
47. PENYELESAIAN LAPORAN KEUANGAN 47. COMPLETION OF FINANCIAL STATEMENTS
Manajemen Bank bertanggung jawab atas The Management of the Bank is responsible for
penyusunan dan penyajian wajar laporan keuangan the preparation and fair presentation of the financial
sesuai dengan Standar Akuntansi Keuangan di statements in accordance with the Indonesian
Indonesia yang diselesaikan dan disetujui untuk Financial Accounting Standards, which were
diterbitkan oleh Direksi Bank pada tanggal completed and authorized for issue by
30 Maret 2026. the Bank’s Board of Directors on March 30, 2026.
167
Page 602
Gedung Ariobimo Sentral
Mezzanine Floor
Jl. H.R. Rasuna Said Blok X-2 Kav. 5
Jakarta Selatan 12950
+62 21 252 5678
corp_sec@bankina.co.id
www.bankina.co.id
2025
Laporan Tahunan
Annual Report
Names mentioned 220 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Bank INA
p.4 ×185
unresolved
org
Financial Services Authority
p.4 ×19
unresolved
person
Profile
· Komisaris
p.6
unresolved
—
Significant Cases
p.7
unresolved
—
364 Program Anti-Pencucian Uang, Pencegahan Pendanaan
p.7
unresolved
—
Anti-Fraud Strategy
p.7
unresolved
—
Perundang-Undangan
p.7
unresolved
—
Whistleblowing System
p.7
unresolved
org
Transparency of the Bank’s Financial and Non-Financial
p.7
unresolved
—
Information on Business
p.7
unresolved
—
Bad Governance
p.7
unresolved
—
Response to Previous Year’s Feedback
p.7
unresolved
—
Basis of GCG Implementation
p.7
unresolved
—
Implementation of GCG Principles
p.7
unresolved
—
Improvement
p.7
unresolved
—
Assessment of GCG
p.7
unresolved
org
Bank Soundness Level
p.7
unresolved
person
Hadiprodjo
p.8
unresolved
person
Notary Winnie Hadiprodjo
p.8
unresolved
person
Notary Kartini Muljadi
p.8 ×2
unresolved
org
Menteri Kehakiman
p.8
unresolved
org
Minister of Justice
p.8
unresolved
org
Minister of Law
p.8 ×4
unresolved
org
Menteri Hukum dan HAM
p.8 ×7
unresolved
org
Menteri
p.8
unresolved
org
Minister of Law Hukum dan HAM
p.8
unresolved
org
Minister of Law and Human Rights
p.8 ×3
unresolved
org
Minister of Law and Human No. AHU-
p.8
unresolved
org
Menteri Keuangan
p.9
unresolved
org
Minister of Finance
p.9
unresolved
org
PT Gaya Hidup Masa Kini
p.9
unresolved
—
Ariobimo Sentral
p.9
unresolved
org
Bank INA’s
p.12 ×16
unresolved
org
Bank INA’s Priority
p.14 ×3
unresolved
org
Bank INA’s RAKB Strategy
p.14 ×3
unresolved
org
Bank Indonesia
p.15 ×30
unresolved
org
Bank INA Tahun
p.16 ×3
unresolved
org
Bank INA’s RAKB Achievements
p.16
unresolved
org
Bank INA. Melalui
p.20
unresolved
org
Bank Sistemik
p.24
unresolved
org
Bank INA Kredit Pemilikan Properti.
p.37
unresolved
org
Bank KBMI
p.39 ×5
unresolved
org
Bank Asset IDR
p.39
unresolved
org
Siber dan Sandi Negara
p.41
unresolved
org
Indonesian Deposit Insurance Corporation
p.41
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.41
unresolved
person
Forum Komunikasi
· Direktur
p.41
unresolved
org
Bank Agen Penjual Efek Reksa Dana Indonesia
p.41
unresolved
org
Bank INA. Penilaian
p.47 ×2
unresolved
org
Bank Bank INA
p.49 ×2
unresolved
org
Bank INA. Sepanjang
p.49
unresolved
org
Bank INA. Throughout
p.49
unresolved
org
Bank INA. Komite Audit
p.50
unresolved
org
Bank INA. Komite Pemantau Risiko
p.50
unresolved
org
Bank INA. Sementara
p.50
unresolved
—
Penutup
· Closing
p.51 ×2
unresolved
org
seluruh jajaran manajemen serta karyawan atas dedikasi
· appreciation to the Board of Directors and all management and
p.51
unresolved
org
Di tengah dinamika industri dan tantangan eksternal
· Amid industry dynamics and complex external challenges, Bank
p.51
unresolved
org
kompleks, Bank INA mampu menjaga stabilitas kinerja,
· INA was able to maintain performance stability, strengthen
p.51
unresolved
—
strategis secara konsisten dan terukur.
· initiatives in a measured manner. The Board of Commissioners
p.51
unresolved
org
Bank INA. Such
p.51
unresolved
—
INA. Kepercayaan tersebut menjadi landasan penting
· an important foundation in strengthening the Bank’s reputation
p.51
unresolved
org
memperkuat reputasi dan keberlanjutan usaha Bank.
· and business sustainability.
p.51
unresolved
—
Ke depan,
· Going forward, the Board of Commissioners will continue
p.51
unresolved
—
pengawasan secara independen dan konstruktif guna
· to carry out its supervisory function independently and
p.51
unresolved
org
memastikan bahwa setiap langkah strategis Bank INA tetap
· constructively to ensure that every strategic step taken by Bank
p.51
unresolved
org
selaras dengan prinsip kehati-hatian, manajemen risiko
· INA remains aligned with prudential principles, disciplined risk
p.51
unresolved
—
arah strategi yang terukur,
· foundation and a well-defined strategic direction, the Board
p.51
unresolved
org
bahwa Bank INA memiliki kapasitas untuk terus tumbuh secara
· of Commissioners believes that Bank INA has the capacity
p.51
unresolved
—
sehat, adaptif, dan berkelanjutan.
· to continue growing in a healthy, adaptive, and sustainable
p.51
unresolved
org
Bank INA Oleh
p.52
unresolved
org
Bank INA’s Business
p.54
unresolved
org
Bank INA’s INA
p.55
unresolved
org
Bank INA Prioritas
p.56
unresolved
org
Bank INA’s Strategy
p.56
unresolved
org
Bank Administrator Rekening Dana Nasabah
p.58 ×2
unresolved
org
Bank Penyimpan Dana Konsumen
p.58 ×2
unresolved
org
Bank Indonesia’s
p.58
unresolved
org
Bank Administrator RDN
p.60 ×3
unresolved
org
Bank INA’s Policies
p.60
unresolved
org
Bank INA’s Commitment
p.62
unresolved
—
Sebagai penutup, kami menyampaikan apresiasi dan terima
· As a closing, we would like to express our highest appreciation
p.63 ×2
unresolved
—
kasih yang setinggi-tingginya kepada seluruh
· and gratitude to all Shareholders, Board of Commissioners,
p.63
unresolved
org
Pusat Statistik
p.64
unresolved
org
Ministry of Keuangan Republik Indonesia.
p.70
unresolved
org
Bank Penyimpan Dana Margin
p.70 ×2
unresolved
org
Bank Persepsi
p.70 ×2
unresolved
org
Kementerian Keuangan.
p.72
unresolved
org
Ministry of Finance.
p.72
unresolved
org
PT Sucorinvest Terlebih Dahulu
p.73
unresolved
org
PT Sequis Aset Manajemen
p.73
unresolved
org
Siber
p.73
unresolved
org
Bank Indonesia Certificates
p.76
unresolved
org
Bank Penyimpan
p.78
unresolved
org
Pengawas
p.78
unresolved
org
Bank INA QRIS
p.78
unresolved
org
Bank INA’s Bank INA
p.79
unresolved
org
Bank INA ATM
p.80
unresolved
org
Bank INA. Cashback Transaksi QRIS
p.80
unresolved
org
Bank INA. Maksimum
p.80
unresolved
org
Bank INA’s Branch Offices. Binadigital
p.80
unresolved
org
Bank INA’s Business Banking Bisnis Bank INA
p.81
unresolved
org
PT Kustodian Sentral Efek Payment Bank
p.81
unresolved
org
Bank INA Giro Customers
p.81
unresolved
org
Bank INA. Loan Channeling
p.82
unresolved
org
Bank INA. Pinjaman Cicilan Bina
p.82
unresolved
org
PT Indogold
p.84
unresolved
org
PT Indogold Makmur
p.84
unresolved
org
Bank INA’s Organizational Structure
p.86
unresolved
org
PT Naintex
p.88 ×2
unresolved
person
Economics
· Commissioner
p.89
unresolved
org
PT Beegroup Financial Indonesia
p.89 ×2
unresolved
person
Bali Province
· Komisaris Independen
p.89
unresolved
org
PT Multi Valas Utama
p.90 ×2
unresolved
org
PT Bank Dagang Nasional Indonesia
p.90 ×6
unresolved
org
PT Arta Pusara
p.90 ×2
unresolved
org
PT Satria Pakarti Sukses
p.91 ×2
unresolved
org
PT BCA Finance
p.91 ×4
unresolved
org
PT Bank Bali
p.91
unresolved
org
Penyehatan Perbankan Nasional
p.91 ×2
unresolved
org
Bank Jaya
p.91
unresolved
org
PT Bank Ciputra
p.91 ×2
unresolved
org
PT Bank Tiara Asia
p.91 ×2
unresolved
org
PT USI
p.91 ×2
unresolved
org
PT Bank Bali Management Team
p.91
unresolved
org
Bank Restructuring Agency
p.91 ×3
unresolved
org
Bank Jaya Management Team
p.91
unresolved
org
PT Transaksi Artha Gemilang
p.92
unresolved
org
PT Reksa Transaksi Sukses Makmur
p.92 ×2
unresolved
org
PT Central Asia Financial
p.92 ×2
unresolved
org
PT WYR Solusi Inovasi
p.92 ×2
unresolved
org
PT Sigma Cipta Caraka
p.92 ×2
unresolved
org
PT Bank Haga
p.92 ×4
unresolved
org
PT Transaction Artha Gemilang
p.92
unresolved
org
Bank ICB Bumiputera Tbk
p.93 ×4
unresolved
org
PT Bank BRI Syariah
p.93 ×2
unresolved
org
Bank Jasa Arta
p.93 ×2
unresolved
org
QNB Indonesia Tbk
p.94 ×4
unresolved
org
PT Bank Commonwealth
p.94 ×4
unresolved
org
Shanghai Banking Corporation
p.94 ×2
unresolved
org
PT Dana Purna Investama
p.95 ×2
unresolved
org
PT Bank Lippo
p.96 ×2
unresolved
org
PT Bank Internasional Indonesia
p.96 ×2
unresolved
org
Bank Universal
p.96 ×2
unresolved
org
PT Bank Windu Kentjana
p.97 ×2
unresolved
org
Bank Pundi Indonesia Tbk
p.97 ×4
unresolved
org
PT Bank Danamon Syariah
p.97 ×2
unresolved
org
PT Bank Central Asia Syariah
p.97 ×2
unresolved
org
Bank BRI Agro
p.98 ×2
unresolved
org
PT Inti Salim Corpora
p.98 ×2
unresolved
org
Bank Notes Center
p.98 ×2
unresolved
—
Yuriadi
· Kepala Divisi Treasury &
p.99
unresolved
—
Tjung Jun
· Kepala Divisi General Affair
p.99
unresolved
—
Fenty Tiodor
· Kepala Divisi Digital
p.99
unresolved
—
Simanjuntak
· Governance
p.99
unresolved
person
IR. Yudhiprama
· Kepala Divisi Commercial
p.99
unresolved
—
Henry Aza
· Kepala Divisi Digital
p.100
unresolved
—
Widjaja
· Technology
p.100
unresolved
—
Erica Noya
· Kepala Divisi Operation
p.100
unresolved
—
Surita
· Kepala Divisi Network &
p.100
unresolved
—
Tanusdjaja
· Priority
p.100
unresolved
—
Limmi Heriyanto
· Kepala Divisi Product,
p.100
unresolved
—
Herman Labuan
· Kepala Divisi Branch &
p.100
unresolved
—
Febe Budianto
· Kepala Divisi Digital
p.100
unresolved
org
Bandung Solutions & Partners
p.100
unresolved
—
Yenny Halim
· Kepala Divisi Digital Banking
p.100
unresolved
—
Ali Santa
· Kepala Divisi Credit Analyst 1
p.100
unresolved
—
Fani Haryanto
· Plt. Kepala Divisi Custodian
p.100
unresolved
—
Nurina
· Kepala Divisi Marketing
p.100
unresolved
—
Yudistianti
· Communication
p.100
unresolved
—
Suhenmawi
· Kepala Divisi Credit
p.100
unresolved
—
Untung
· Analyst 2
p.100
unresolved
—
Surjadi
· Kepala Divisi Commercial
p.100
unresolved
—
Hardiman
· Banking 2
p.100
unresolved
org
Bank BJB Tbk
p.103 ×12
unresolved
org
Penyehatan Perbankan Indonesia
p.103
unresolved
org
PT Bank Subentra
p.103 ×2
unresolved
org
PT IBJ Indonesia Bank
p.103 ×2
unresolved
org
PT ASP
p.103 ×2
unresolved
org
Bank KB
p.103 ×2
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
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