Bank BPD DIY: Laporan Tahunan 2021

Transcription

1. TRANSFORMASI UNTUK TERUS KOMPETITIF TRANSFORM TO STAY COMPETITIVE PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta 2021 Laporan Tahunan Annual Report
2. 2021 Laporan Tahunan Annual Report TRANSFORMASI UNTUK TERUS KOMPETITIF TRANSFORM TO STAY COMPETITIVE
3. PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta atau Bank BPD DIY masih meneruskan program transformasinya guna meningkatkan daya saing sehingga mampu berkompetisi dengan bank-bank lain . Transformasi ini lebih difokuskan dalam bidang digitalisasi sebagai respon cepat atas terjadinya disrupsi di bidang bisnis. PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta or Bank BPD DIY still continued its transformation program in order to increase competitiveness so that it can compete with other banks. This transformation was more focused on digitalization as a quick response to disruptions in the business sector. Digitalisasi adalah sebuah keniscayaan. Tuntutan akselerasi digital semakin mengemuka setelah didorong perubahan ekspektasi publik akan jasa layanan keuangan yang cepat, efisien, aman, dan dapat dilakukan dari mana saja. Ekspektasi kepada industri perbankan pun semakin bertambah dengan datangnya pandemi COVID-19 yang memaksa orang untuk meminimalkan kontak fisik. Kondisi inilah yang mengharuskan Bank BPD DIY menempatkan transformasi digital sebagai prioritas dan sebagai salah satu strategi dalam upaya peningkatan daya saingnya. Digitization is a necessity. The demands for digital acceleration are increasingly emerging after being driven by changes in public expectations for financial services that are fast, efficient, safe, and can be done from anywhere. Expectations for the banking industry also increased due to the emerging of the COVID-19 pandemic, forcing people to minimize physical contact. This condition required Bank BPD DIY to place digital transformation as a priority and as one of the strategies in an effort to increase its competitiveness. Sejalan dengan hal itu, Bank BPD DIY terdorong untuk melakukan akselerasi (percepatan) transformasi digital, agar mampu menjadi bagian dari industri perbankan nasional yang lebih memiliki daya tahan (resilience), berdaya saing, dan kontributif. Transformasi digital ini juga mengedepankan prinsip keseimbangan antara inovasi digital perbankan dan aspek prudensial untuk menjaga kinerja Bank BPD DIY tetap dalam kondisi sehat (prudent, safe, and sound banking). In line with this, Bank BPD DIY was encouraged to accelerate digital transformation, in order to become part of the national banking industry that could be more resilient, competitive, and contributive. This digital transformation also put forward the principle of balance between digital banking innovation and prudential aspects to maintain the performance of Bank BPD DIY in a healthy condition (prudent, safe, and sound banking). Bagi Bank BPD DIY, transformasi digital yang dijalankan mengacu kepada 5 (lima) elemen utama, yaitu data, teknologi, manajemen risiko, kolaborasi, dan tatanan institusi. Kesemuanya perlu mendapat perhatian dalam proses transformasi digital. For Bank BPD DIY, the digital transformation referred to 5 (five) main elements, namely data, technology, risk management, collaboration, and institutional arrangements. All of which needed attention in the digital transformation process. Guna memastikan keberhasilan transformasi digital ini, maka diperlukan sumber daya manusia yang adaptif dalam belajar serta menguasai seluk beluk kemajuan teknologi. Tuntutan ini direspon dengan kebijakan dan perlakuan atas sumberdaya manusia Bank yang lebih mementingkan ide, inovasi, prakarsa, dan kreativitas. To ensure the success of this digital transformation, adaptive human resources were significantly needed in learning and mastering the ins and outs of technological progress. This demand was responded to by policies and treatment of the Bank’s human resources which prioritized ideas, innovation, initiatives, and creativity. 2021 Annual Report
4. 2 Kesinambungan Tema Theme Continuity Laporan Tahunan 2021
5. 3 MENEMBUS BATAS , MEMENANGKAN ERA BARU Break The Boundary, Win A New Era 2020 Laporan Tahunan Annual Report PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta telah memasuki era baru sebagai bank dengan layanan digital yang mampu menembus batas-batas teritorial. Digitalisasi adalah sebuah respon dan reaksi cepat yang ditunjukkan oleh Bank BPD DIY setelah terjadinya perubahan ekosistem dan ekspektasi para pemangku kepentingan (Stakeholder) akan layanan digital yang semakin masif, terlebih di masa pandemi COVID-19. Selain itu, Bank BPD DIY dituntut untuk semakin responsif terhadap ekspektasi pemerintah dan masyarakat terhadap sektor perbankan dalam memulihkan ekonomi nasional. Oleh karena itu, Bank BPD DIY akan lebih agile dan adaptif dalam mendukung ekosistem baru industri perbankan tersebut, selain memberikan kepuasan dan pengalaman baru yang berkesan bagi para nasabahnya. PT Bank Pembangunan Daerah Istimewa Yogyakarta has entered a new era as a bank with digital services capable of penetrating territorial boundaries. Digitalization is a quick response and reaction shown by Bank BPD DIY after changes in the ecosystem and stakeholders’ expectations for increasingly massive digital services, especially during the COVID-19 pandemic. In addition, Bank BPD DIY is expected to be more responsive to government and public expectations of the banking sector in restoring the national economy. Therefore, Bank BPD DIY will be more agile and adaptive in supporting the new banking industry ecosystem, in addition to providing satisfaction and memorable new experiences for its customers MENDORONG PERTUMBUHAN BERKELANJUTAN MELALUI SINERGI DAN INOVASI YANG KUAT Encouraging Sustainable Growth through Strong Synergy and Innovation 2019 Laporan Tahunan Annual Report Bank BPD DIY senantiasa berupaya mempertahankan kinerja unggul yang telah dicapai saat ini guna memberikan layanan yang prima kepada nasabah dan stakeholder. Melihat kondisi dan tantangan baik saat ini maupun di masa yang akan datang, Bank BPD DIY menyadari pentingnya melakukan sinergi dan inovasi yang kuat untuk mendorong pertumbuhan yang berkelanjutan. Selaras dengan hal tersebut, pada tahun 2019 Bank BPD DIY telah menjalin kerjasama dan sinergi dengan berbagai lembaga/instansi/perusahaan untuk memberikan layanan dan pengalaman bertransaksi yang lebih baik kepada nasabah. Selain itu, inovasi berkelanjutan yang telah menjadi budaya di Bank BPD DIY akan terus dilakukan untuk menghadirkan berbagai layanan yang mampu memenuhi kebutuhan finansial nasabah dan stakeholder. Dengan landasan yang kuat, Bank BPD DIY berkeyakinan mampu terus tumbuh mencapai kinerja unggul sebagai bank terpercaya, istimewa dan pilihan masyarakat Bank BPD DIY strives to deliver the best performance in a continuous manner through innovative product and service development that is based on digital and culture aspects, in order to provide convenience, comfort, and security for customers in conducting transactions at Bank BPD DIY. Various breakthroughs and innovations carried out demonstrate the Bank’s commitment to providing excellent services for customers and increasing competitiveness in this era of disruption where the conditions are rife with volatility, uncertainty, complexity, and ambiguity. This enthusiasm to grow sustainably is in line with the theme of the 2018 Annual Report, namely “Maintaining Excellent Performance”. The theme reflects the strong determination of all personnel of BPD DIY to continuously advance and deliver excellence as a trusted bank specifically chosen by the people of Indonesia. 2021 Annual Report
6. 4 2017 Laporan Tahunan Annual Report Laporan Tahunan 2021 Tumbuh Berkelanjutan dan Menang Sustainably Grow and Win
7. 5 MEMPERTAHANKAN KINERJA UNGGUL Maintaining Excellent Performance 2018 Laporan Tahunan Annual Report Bank BPD DIY secara berkelanjutan berupaya memberikan kinerja terbaiknya melalui pengembangan produk dan layanan yang inovatif berbasis digital dan budaya untuk menghadirkan kemudahan , kenyamanan dan keamanan bagi nasabah dalam melakukan transaksi di Bank BPD DIY. Berbagai terobosan dan inovasi yang dilakukan merupakan komitmen Bank BPD DIY dalam memberikan pelayanan prima bagi nasabah dan meningkatkan daya saing di era disruption dimana kondisi yang dihadapi penuh dengan volatility, uncertainty, complexity dan ambiguity. Semangat untuk terus tumbuh berkelanjutan tersebut selaras dengan tema Laporan Tahunan Tahun 2018 yang diusung yakni Maintaining Excellent Performance. Tema tersebut mencerminkan tekad kuat dari seluruh insan BPD DIY untuk terus melaju dan unggul sebagai bank terpercaya dan teristimewa pilihan masyarakat Indonesia. Bank BPD DIY strives to deliver the best performance in a continuous manner through innovative product and service development that is based on digital and culture aspects, in order to provide convenience, comfort, and security for customers in conducting transactions at Bank BPD DIY. Various breakthroughs and innovations carried out demonstrate the Bank’s commitment to providing excellent services for customers and increasing competitiveness in this era of disruption where the conditions are rife with volatility, uncertainty, complexity, and ambiguity. This enthusiasm to grow sustainably is in line with the theme of the 2018 Annual Report, namely “Maintaining Excellent Performance”. The theme reflects the strong determination of all personnel of BPD DIY to continuously advance and deliver excellence as a trusted bank specifically chosen by the people of Indonesia. TUMBUH BERKELANJUTAN DAN MENANG Sustainably Grow and Win 2017 Laporan Tahunan Annual Report Berdasarkan landasan yang kuat, BPD DIY telah berhasil meraih berbagai pencapaian. Kinerja yang terus meningkat selama 21 tahun terakhir menjadi bukti bahwa Bank BPD DIY mampu bersaing dan menjadi pemenang di rumah sendiri (regional champion). Tahun 2017 merupakan momentum Bank BPD DIY memasuki era Digital Banking. Untuk itu, Bank BPD DIY senantiasa berupaya memberikan layanan perbankan yang prima melalui inovasi-inovasi produk serta layanan berbasis digital dan budaya. With a strong foundation, BPD DIY succeeded in meeting various achievements. The continuously growing performance within the last 21 years served as an evidence that Bank BPD DIY was capable of competing and emerging as the winner in its region (regional champion). The year 2017 was a momentum for Bank BPD DIY to enter the Digital Banking era. Therefore, Bank BPD DIY strived to provide prime banking services through product innovation and digital and culture-based services. 2021 Annual Report
8. 6 Daftar Isi Table of Contents Tema dan Arti Tema Themes and Meaning Of Themes 1 Kesinambungan Tema Theme Continuity 2 Daftar Isi Table of Contents 6 Sekilas Perusahaan Company in A Glance 10 Jejak Langkah Milestones 12 Kontribusi Terbaik Kami Our Best Contribution 16 Kilas Kinerja Perusahaan Performance Highlights 18 Pencapaian Kinerja Penting Tahun 2021 Important Performance Achievements in 2021 20 Ikhtisar Data Keuangan Penting Key Financial Data Highlight 22 Ikhtisar Keuangan dan Rasio Keuangan Financial Highlights and Financial Ratios 22 Ikhtisar Operasional Operational Highlight 27 Informasi Harga Saham Stock Information 28 Aksi Korporasi Corporate Action 28 Informasi Obligasi , Sukuk dan/ atau Obligasi Konversi Information on Bonds, Sukuk, and/or Conversion Bonds 29 Informasi Sumber Pendanaan Lainnya Other Sources of Funding Information 29 Peristiwa Penting Important Events 30 Laporan Tahunan 2021 Kegiatan Usaha Business Activities Laporan Direksi dan Dewan Komisaris Report of Directors and Board of Commissioners 36 Laporan Direksi Board of Directors' Report 38 Laporan Dewan Komisaris Board of Commissioners' Report 56 Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris Statement Letter Members of Directors and Members of the Board of Commissioners 70 94 Kegiatan Usaha Menurut Anggaran Dasar dan yang Dijalankan Business Lines Based on Articles of Association Conducted 94 Produk dan Jasa Products and Services 99 Peta Wilayah Usaha Business Area Map 100 Struktur Organisasi Organization Structure 102 Profil Direksi Profile of The Board of Directors 104 Profil Dewan Komisaris Profile of The Board of Commissioners 109 113 Profil Perusahaan Company Profile 72 Profil Dewan Pengawas Syariah Profile of the Sharia Supervisory Board Identitas Perusahaan Company Identity 74 Profil Pejabat Eksekutif Profile of Executive Officers 116 Nama dan Alamat Kantor Cabang dan/atau Kantor Perwakilan Names and Addresses of Branch Offices and/or Representative Offices 125 76 Profil dan Pengembangan Kompetensi Pegawai Employee Profile and Competency Development Daftar Keanggotaan Asosiasi Association Membership List 89 Riwayat Singkat Perusahaan Brief History of The Company 90 Keterangan Perubahan Nama Description of Name Change Visi, Misi dan Budaya Perusahaan Vision, Mission, and Corporate Culture 91 92 Visi Vision 92 Misi Mission 92 Review Visi dan Misi Oleh Dewan Komisaris dan Direksi Vision and Mission Review by Board of Commissioners and The Board of Directors 92 Budaya Perusahaan Corporate Culture 93 Jumlah Karyawan Berdasarkan Jenis Kelamin Number of Employees by Gender 125 Jumlah Karyawan Berdasarkan Level Jabatan Number of Employees by Position Level 125 Jumlah Karyawan Berdasarkan Rentang Usia Number of Employees by Age Range 125 Jumlah Karyawan Berdasarkan Tingkat Pendidikan Number of Employees by Education Level 126 Jumlah Karyawan Berdasarkan Status Kepegawaian Number of Employees by Employment Status 126
9. 7 Pengembangan Kompetensi Karyawan Employee Competence Development Kebijakan Policy 126 126 Pengembangan Kompetensi Berdasarkan Level Jabatan Competency Development Based on Position Levels 127 Biaya Pengembangan Kompetensi Karyawan Competence Development Costs 133 Komposisi Pemegang Saham Shareholders Composition 134 Komposisi 20 Pemegang Saham Terbesar Composition of 20 Largest Shareholders 134 Komposisi Pemegang Saham 5 % atau Lebih Shareholders with 5 Percent Share Ownership or More Komposisi Pemegang Saham Masyarakat Kurang dari 5% Composition of Shareholders Group with Less Than 5 Percent Share Ownership Kepemilikan Saham Dewan Komisaris dan Direksi Share Ownership by the Board of Commissioners and the Board of Directors Kronologi Penerbitan Obligasi Bond Issuance Chronology 138 Kronologi Penerbitan dan/atau Pencatatan Efek Lainnya 139 Issuance Chronology and/or Other Securities Listing Informasi Penggunaan Jasa Akuntan Publik (AP) dan Kantor Akuntan Publik (KAP) Information on using the Services of Public Accounting (AP) and Public Accounting Offices (KAP) 139 Lembaga dan/atau Profesi Penunjang Supporting Institutions and/or Professions 139 Penghargaan dan Sertifikasi Awards and Certifications 140 Informasi yang Tersedia pada Website Information on the Website 141 135 135 135 Pemegang Saham Utama dan 136 Pengendali Main and Control Shareholders Daftar Entitas Anak, Entitas Asosiasi dan Perusahaan Ventura Bersama List of Subsidiaries, Associate Entities and Joint Venture Companies 136 Struktur Grup Perusahaan Company Group Structure 137 Informasi Kelompok Usaha Bank Bank Business Group Information 137 Kronologi Penerbitan Saham Stock Issuance Chronology 137 Analisis dan Pembahasan Manajemen atas Kinerja Bank Management Discussion and Analysis of Bank Performance 142 Tinjauan Perekonomian Economic Review 144 Analisis Perekonomian Global Global Economic Analysis 144 Analisis Perekonomian Nasional National Economic Analysis 145 Strategi Bank Bank Strategy 153 Aspek Pemasaran Marketing Aspect 158 Strategi Pemasaran Marketing Strategy 158 Pangsa Pasar Market Share 159 Tinjauan Operasi per Segmen Usaha 163 Operation Review Per Business Segment Tinjauan Keuangan Financial Review 178 Kinerja Keuangan Financial Performance 178 Laporan Posisi Keuangan Statement of Financial Position 178 Laporan Laba Rugi dan Penghasilan Komprehensif Lain Statements of Profit or Loss and Other Comprehensive Income 195 Laporan Arus Kas Statements of Cash Flows 203 Distribusi Bagi Hasil, Pengelolaan Dana Zakat, Pengelolaan Dana Kebajikan dan Pengelolaan Dana Investasi Terikat Profit Sharing Distribution, Zakat Fund Management, Witness Fund Management and Bond Investment Funds 206 Suku Bunga Dasar Kredit Interest Rate on Credit 209 Suku Bunga Dana Interest Rate 210 212 Analisis Perekonomian Daerah Istimewa Yogyakarta (DIY) Economic Analysis of the Special Region of Yogyakarta (DIY) 146 Analisis Kualitas Aset Produktif Productive Asset Quality Analysis Analisis Industri Perbankan Banking Industry Analysis 147 218 Analisis Posisi Bank BPD DIY Dalam Industri Perbankan Position Analysis of Bank BPD DIY in the Banking Industry Kemampuan Membayar Utang dan Kolektibilitas Piutang Ability to Pay Debt and Receivable Collectability 148 Struktur Permodalan Capital Structure 222 153 Ikatan Material Investasi Barang Modal Capital Goods Investment Materials Agreement 225 Tinjauan Operasional Operational Review 2021 Annual Report
10. 8 Kilas Kinerja Investasi Barang Modal Capital Goods Investment 226 Komitmen dan Kontinjensi 226 Commitment and Contingency Perikatan - Perikatan Signifikan Significants Aggreements Informasi dan Fakta Material Setelah Tanggal Laporan Akuntan Material Information and Facts After the Accountant ’s Report Date 227 229 Prospek Usaha dan Strategi ke Depan 229 Business Prospects and Future Strategies Pencapaian Target dan Target Ke Depan Target Achievements and Future Targets 232 Pencapaian Target Target Achievements 232 Target Ke Depan (Proyeksi) Future Target (Projection) 237 Kebijakan, Pengumuman dan Pembayaran Dividen Dividend Policy, Announcement and Payment Realisasi Penggunaan Dana Hasil Penawaran Umum Usage Realization of Proceeds Public Offering Informasi Material Mengenai Investasi, Ekspansi, Penggabungan/Peleburan Usaha, Divestasi, Akuisisi, atau Restrukturisasi Hutang dan Modal Material Information Regarding Investment, Expansion, Business Merger/ Consolidation, Divestment, Acquisition, or Debt and Capital Restructuring 240 242 242 Informasi Transaksi Material yang Mengandung Benturan Kepentingan dan/atau Transaksi dengan Pihak Afiliasi 244 Material Transaction Information that Contains Conflict of Interest and/or Transaction with Affiliated Parties Perubahan Peraturan Perundang-Undangan dan 248 Dampaknya terhadap Bank Amendments to the Policy and the Impact on Banks Laporan Tahunan 2021 Perubahan Kebijakan Akuntansi Change of Accounting Policies 253 Tingkat Kesehatan Bank Bank Soundness Level 254 Informasi Kelangsungan Usaha 254 Business Continuity Information Aspek Perpajakan Taxation Aspect 257 Respon Terhadap Perubahan Arah Kebijakan Moneter Response to Direction Changes of the Monetary Policy 258 Larangan, Batasan dan/atau Hambatan Signifikan Untuk Melakukan Penyediaan Dana Antara Bank dan Entitas Lain Dalam Suatu Kelompok Usaha 258 Prohibitions, Limitations and/ or Significant Obstacles To The Provision of Funds Between Banks and Other Entities in a Business Groups Transaksi Spot dan Transaksi Derivatif Spot Transactions and Derivative Transactions 259 Praktik Manajemen Risiko Risk Management Practices 259 Pengungkapan Kuantitatif Eksposure Risiko Quantitative Disclosure of Risk Exposure 259 Sumber Daya Manusia Human Resources 304 Strategi Manajemen Sumber Daya Manusia Human Resources Management Strategy 306 Manajemen Sumber Daya Manusia Human Resources Management 307 Kebijakan Rekrutmen Recruitment Policy 307 Kebijakan Pengembangan Karir Career Development Policy 308 Program Pengembangan Kompetensi Pegawai Employee Competence Development Program 309 Penilaian Kinerja Performance Assessment 311 Kebijakan Remunerasi Remuneration Policy 312 Sistem Informasi Manajemen Sumber Daya Manusia Human Resource Management Information System 313 Profil Divisi Sumber Daya Manusia Human Resources Division Profile 313 Rencana Kerja Human Capital Tahun 2022 Human Capital Work Plan 2022 315 Teknologi Informasi Information Technology 316 Master Plan Teknologi Informasi Information Technology Master Plan 319 Inovasi Teknologi Informasi Information Technology Innovation 319 Availability dan Infrastruktur Teknologi Informasi Information Technology Availability And Infrastructure 321 Kebijakan dan Tata Kelola Teknologi Informasi Information Technology Policy And Governance 322 Struktur Pengelola Teknologi Informasi Structure of Information Technology Management 323 Strategi Pengembangan Teknologi Informasi Ke Depan The Information Technology Development Strategy Plan 324 Tata Kelola Perusahaan Corporate Governance 326 Tujuan dan Manfaat Penerapan Tata Kelola Perusahaan Objectives and Benefits of Corporate Governance Implementation 328 Implementasi Tata Kelola Perusahaan Corporate Governance Implementation 329
11. 9 Performance Highlights Dasar Penerapan Tata Kelola Perusahaan Corporate Governance Basic Implementation 330 Struktur dan Mekanisme Tata Kelola Perusahaan Corporate Governance Structure and Mechanism 331 Struktur Organ Perusahaan Organ Structure of The Company 331 Governance Soft Stucture 331 Mekanisme Tata Kelola Perusahaan Mechanism of Corporate Governance 332 Pemegang Saham Shareholders 332 Rapat Umum Pemegang Saham General Meeting of Shareholders 332 Direksi Board of Directors 345 Dewan Komisaris Board of Commissioners 359 Kebijakan Keberagaman Dewan Komisaris dan Direksi Diversity Policy of the Board of Commissioners and The Board of Directors 375 Nominasi dan Remunerasi Dewan Komisaris dan Direksi Nomination and Remuneration of The Board of Commissioners and Board of Directors 377 Organ dan Komite di Bawah Dewan Komisaris Organs and Committees Under The Board of Commissioners 379 Organ dan Komite di Bawah Direksi Organs and Committees Under the Board of Directors 401 Akuntan Publik Public Accountant 429 Sistem Pengendalian Internal Internal Control System 430 Manajemen Risiko Risk Management 440 Fungsi Kepatuhan Compliance Function 449 Program Anti Pencucian Uang (APU) dan Pencegahan Pendanaan Terorisme (PPT) Anti Money Laundering (APU) and Prevention of Terrorism Funding (PPT) Program 450 Perkara Penting Important Case 452 Sanksi Administratif yang Dikenakan Kepada Perusahaan, Anggota Dewan Komisaris dan Direksi Oleh Otoritas Pasar Modal dan Otoritas Lainnya Administrative Sanctions Imposed on Companies, Members of The Board Of Commissioners and Board of Directors By Capital Market Authorities and Other Authorities 453 Akses Informasi dan Data Perusahaan Access To Information and Company Data 454 Kode Etik Code of Ethics 456 Penerapan Tata Kelola Dalam Pemberian Remunerasi Bagi Bank Implementation of Governance in Provision of Remuneration for Bank 458 Kebijakan Pemberian Kompensasi Jangka Panjang Berbasis Kinerja Kepada Manajemen dan/ atau Karyawan Policy on Providing Performance-Based Long-Term Compensation to Management and/or Employees 464 Whistleblowing System 464 Program Anti Korupsi Anti-Corruption Program 466 Pengelolaan Laporan Harta Kekayaan Penyelenggara Negara (LHKPN) Management of Country Property Rights 467 Penyediaan Dana Kepada Pihak Terkait dan Penyediaan Dana Besar Provision of Funds to Related Parties and Provision of Large Funds 468 Transparansi Kondisi Keuangan dan Non Keuangan Transparency of Financial and Non-Financial Conditions 468 Rencana Strategis Bank Bank Strategic Plan 468 Informasi Lain yang Terkait Dengan Tata Kelola Bank Other Information Related to Bank Governance 470 Jumlah Penyimpangan (Internal Fraud) Internal Fraud 471 Buyback Saham dan Buyback Obligasi Share Buyback and Bond Buyback 471 Pemberian Dana Kegiatan Sosial dan/atau Politik Provision of Social and/or Political Activities Fund 471 Transaksi yang Mengandung Benturan Kepentingan Transactions Containing Conflict of Interest 472 Tata Kelola Unit Usaha Syariah Sharia Business Unit Governance 472 Good Corporate Governance Assessment 492 Praktik Bad Corporate Governance Bad Corporate Governance Practices 497 Tanggung Jawab Sosial Perusahaan Corporate Social Responsibility Referensi OJK, ARA dan SK-16 References OJK, ARA and SK-16 Laporan Keuangan Financial Statements 498 501 544 2021 Annual Report
12. 10 Sekilas Perusahaan Company in A Glance KEPEMILIKAN SAHAM * Share Ownership Pemerintah Daerah Daerah Istimewa Yogyakarta Government of Special Region of Yogyakarta 51,27% Pemerintah Kota Yogyakarta Yogyakarta Municipality Government 13,50% Pemerintah Kabupaten Sleman Sleman Regency Government 13,39% Pemerintah Kabupaten Bantul Bantul Regency Government 8,12% Pemerintah Kabupaten Kulon Progo Kulon Progo Regency Government 7,32% Pemerintah Kabupaten Gunungkidul Gunungkidul Regency Government 6,40% * Komposisi modal pemegang saham berdasarkan Rapat Umum Pemegang Saham Luar Biasa sebagaimana tersebut dalam Akta Nomor 54 tanggal 17 Maret 2022 yang dibuat oleh Notaris Anom Junprahadi, SH. / The composition of shareholder capital is based on the Extraordinary General Meeting of Shareholders as referred to in Deed Number 54 dated March 17, 2022, drawn up by Notary Anom Junprahadi, SH. TOTAL ASET Total Asset 15,77 Rp triliun / trillion Laporan Tahunan 2021
13. 11 JARINGAN KANTOR Office Network 383 SEGMEN USAHA PRODUK & JASA Business Segments Products and Services Industri Keuangan (Perbankan) Financial Industry (Banking) Simpanan, Kredit, Jasa-Jasa Perbankan dan Layanan E-Banking Deposits, Loan, Banking Services and E-Banking Services 2021 Annual Report
14. 12 Jejak Langkah 1985 Milestones 1983 1961 Pendirian Bank Pembangunan Daerah Daerah Istimewa Yogyakarta (BPD DIY). Establishment of the Yogyakarta Special Region Development Bank (BPD DIY). 1962 Bank BPD DIY memperoleh izin usaha dengan Surat Keputusan Menteri Keuangan nomor BUM 9/1/27/II Tanggal 5 Maret 1962. Bank BPD DIY obtained a business license with the Decree of the Minister of Finance number BUM 9/1/27/II dated March 5, 1962. 1965 Tanggal 13 Desember 1965, Pemerintah mengeluarkan Penetapan Presiden No. 27/1965 terkait penetapkan alat pembayaran yang sah yang berlaku bagi seluruh wilayah Indonesia, serta perbandingan nilai antara uang rupiah lama dengan uang rupiah baru diterbitkan dengan rasio satu uang rupiah baru setara dengan seribu uang rupiah lama. Kebijakan ini menyebabkan inflasi yang sangat tinggi dan menimbulkan beban bagi pemerintah serta mempengaruhi kondisi keuangan Bank BPD DIY yang saat itu baru berusia empat tahun. Modal disetor yang pada tahun 1964 telah mencapai 20 juta rupiah, pada tahun 1966 disesuaikan dengan nilai rupiah baru sehingga modal disetor bank menjadi 20 ribu rupiah.. On December 13, 1965, the Government issued Presidential Decree No. 27/1965 regarding the stipulation of legal tender which applies to all regions of Indonesia, as well as the comparison of the value of the old rupiah with the newly issued rupiah with the ratio of one new rupiah being equal to one thousand old rupiahs. This policy caused very high inflation and created a burden on the government and affected the financial condition of Bank BPD DIY, which was only four years old at that time. Paid-up capital which in 1964 had reached 20 million rupiah, in 1966 it was adjusted to the new rupiah value so that the bank’s paid-up capital became 20 thousand rupiah. Laporan Tahunan 2021 Tahun 1983, pemerintah mengeluarkan kebijakan deregulasi perbankan dengan menghapus pagu kredit dan subsidi bunga. Persaingan antar bank diserahkan pada mekanisme pasar dan masingmasing bank diberi kebebasan untuk menentukan tingkat bunga, baik kredit maupun penghimpunan dana. Kebijakan ini mulai membangkitkan iklim kompetisi dalam industri perbankan. In 1983, the government issued banking deregulation policy by eliminating loan and profit subsidy. Competition between banks was transferred to market mechanism and each bank was granted freedom to determine its respective profit rate, both for credit and fund collection. This policy evoked competitive climate in banking industry. 1980 Sampai dengan awal 1980-an, industri perbankan tidak begitu dinamis. Hampir semua kegiatan operasional bank ditetapkan secara ketat oleh pemerintah dan Bank Indonesia. Akibat dari ketatnya regulasi ini, jumlah bank tidak mengalami perubahan selama bertahun-tahun, demikian juga dengan produk dan layanan perbankan. Upaya untuk melakukan persaingan yang sehat juga hampir tidak ada. Tata cara transaksi perbankan bahkan masih dilakukan dengan cara ‘tradisional’. Until early 1980, the banking industry’s condition was not dynamic. Most of the bank’s operational activities were strictly implemented by the government and Bank Indonesia. As the result of the strict regulation, the number of banks did not change for several years, as well as banking products and services. There were also less occurrence of healthy competition, and regulations for banking transaction were still conducted in ‘traditional’ manner. 1976 Ditetapkan Peraturan Daerah Propinsi DIY Nomor 3 Tahun 1976 tentang Bank Pembangunan Daerah Provinsi Daerah Istimewa Yogyakarta. Penetapan ini melahirkan Bank Pembangunan Daerah Provinsi DIY atau Bank BPD DIY sebagai sebuah Perusahaan Daerah. The stipulation of the Regional Regulation of DIY No. 3 Year 1976 about Bank Pembangunan Daerah Provinsi Istimewa Yogyakarta. This stipulation resulted in the establishment of Bank Pembangunan Daerah Provinsi DIY or Bank BPD DIY as a Regional Company. Tahun 1985, sejalan dengan perubahan tersebut Bank BPD DIY berupaya mengantisipasi kondisi pasar yang berubah. Langkah strategis yang dilakukan ialah mengubah dasar pendirian Bank yang semula berdasarkan Peraturan Daerah Nomor 3 Tahun 1976 diubah dan diterbitkan Peraturan Daerah Nomor 9 Tahun 1985. Dalam peraturan daerah yang baru ini, Modal Dasar Bank ditetapkan sebesar Rp5 miliar. Ketentuan mengenai status kepemilikan Bank yang semula ditegaskan sebagai Badan Usaha Milik Pemerintah Daerah Tingkat I, ditiadakan. In 1985, in line with the changes, Bank BPD DIY sought to anticipate the changing market conditions. The strategic step taken was to change the establishment basis of the original bank. The Regional Regulation No. 3 year 1976 was amended and the Regional Regulation No. 9 year 1985 was issued. In the new regional regulation, the bank’s authorized capital was stipulated at Rp5 billion. The provision concerning the ownership status of the bank which was originally stipulated as a business entity belonging to the regional government level I was abolished. 1986 Tahun 1986, Bank BPD DIY untuk pertama kalinya melebarkan jaringan pelayanannya hingga ke wilayah kabupaten di Provinsi DIY, yaitu dengan membuka Kantor Cabang Wates, Kantor Cabang Kulon Progo, Kantor Cabang Wonosari, dan Kantor Cabang Gunung Kidul. In 1986, Bank BPD DIY expanded its service network for the first time to the regencies in DIY province by opening Wates Branch Office, Kulonprogo and Wonosari Branch Office, Gunung Kidul. 1988 Tahun 1988, pemerintah melakukan deregulasi lanjutan pada bidang moneter dan perbankan yang dikenal dengan Paket 27 Oktober 1988. Deregulasi ini memberikan banyak kemudahan bagi pendirian bank baru maupun jaringan pelayanan baru. Kebijakan ini semakin meningkatkan persaingan dalam industri perbankan. Menanggapi kondisi terkini pada saat itu, Bank BPD DIY melebarkan kembali jaringan pelayanannya untuk menjangkau wilayah-wilayah lain di Provinsi DIY, yaitu dengan membuka Kantor Cabang Bantul. Dilanjutkan pada tahun 1990 membuka Kantor Cabang Pembantu Senopati dan Sleman.
15. 13 1992 Tahun 1992 , pemerintah menerbitkan UU Nomor 7 Tahun 1992 tentang Perbankan, sebagai pengganti UU Nomor 7 Tahun 1967. Atas terbitnya Undang-Undang tersebut, Bank perlu menyesuaikan dasar pendiriannya. Maka diterbitkanlah Peraturan Daerah Nomor 2 Tahun 1993 tentang Bank Pembangunan Daerah Provinsi Daerah Istimewa Yogyakarta. Peraturan Daerah ini secara jelas mencantumkan operasional bank yang harus menggunakan prinsip kehati-hatian. In 1992, the government issued Law No. 7 year 1992 on Banking to amend Law number 7 year 1967. Upon the issuance of the Law, banks must adjust their basis of establishment. As such, the Regional Regulation No. 2 year 1993 on Bank Pembangunan Daerah Provinsi Daerah Istimewa Yogyakarta was issued. This Regulation clearly stated that all banks’ operations must use prudent principle. 1990 Tahun 1990, Kantor Cabang telah terkoneksi secara online dalam jaringan komputer. Persaingan juga menuntut adanya sumber daya manusia berkualitas tinggi. Pola rekrutmen pegawai mulai diubah dengan seleksi ketat dan pelatihan dasar-dasar perbankan yang memadai. 1998 Tahun 1998, karena tingginya tingkat bunga, Bank BPD DIY sempat menghentikan pemberian kredit kepada nasabah. Namun, dengan pengelolaan yang berdasarkan prinsip kehati-hatian, krisis ekonomi justru berpengaruh positif terhadap bank. Pada tahun 1998 terjadi kenaikan aset yang didorong oleh penghimpunan dana masyarakat yang sangat signifikan. In 1998, due to high interest rate, Bank BPD DIY had stopped giving credit to customers. However, with prudent management, the economic crisis has a positive effect on banks. In 1998 there was an increase in assets, which was driven by a very significant collection of public funds. 2002 Tahun 2002, Bank BPD DIY menerbitkan kartu ATM (Automatic Teller Machine). Kartu ATM ini tergabung dalam jaringan ATM Bersama. In 1990, all Branch Offices have been connected online in computer network. Competition also demanded high quality human resources. The pattern of employee recruitment was changed by employing rigorous selection and training of adequate banking fundamentals. In 2002, Bank BPD DIY issued ATM (Automatic Teller Machine) card. This ATM card was linked in ATM Bersama network. 1989 Tahun 2007, dalam upaya menyikapi perubahan sosiokultural masyarakat Indonesia, maka Bank BPD DIY membentuk Unit Usaha Syariah dengan satu Kantor Cabang Syariah. Mulai tahun 1989, Bank BPD DIY mengembangkan sistem pengolahan data yang berbasis komputer. Starting in 1989, Bank BPD DIY started to develop computerbased data processing system. 1988 In 1988, the government implemented further deregulation in the monetary and banking sector, which was known as October 27 1988 Package. This deregulation provided many facilities for the establishment of new banks and new service networks. This policy further increased the competition in the banking industry. In response to the era’s condition, Bank BPD DIY expanded its service network to reach other areas in DIY province, by opening Bantul Branch Office and Senopati and Sleman Supporting Branch Offices in 1990. 2007 In 2007, to keep up with the sociocultural changes in the communities of Indonesia, Bank BPD DIY established a Sharia Business Unit with one Sharia Branch Office. 2009 Pada tahun 2009, Bank BPD DIY melakukan migrasi database dalam rangka meningkatkan kualitas pelayanan kepada nasabah. Di tahun yang sama, Bank BPD DIY juga bersiap diri untuk mengembangkan menjadi Bank Devisa. In 2009, Bank BPD DIY migrated its database to improve its customer services quality. In the same year, Bank BPD DIY prepared itself to develop into a Foreign Exchange Bank. 2016 Tahun 2016, setelah mendapatkan suntikan modal dari pemegang saham dan penambahan modal dari laba ditahan, Bank BPD DIY telah masuk menjadi Bank dengan kategori Buku II dengan modal diatas 1 triliun sampai dengan 5 triliun, sehingga Bank BPD DIY dapat memasuki era perbankan baru yaitu era digital banking dan branchless banking. In 2016, after obtaining capital injection from the shareholders and additional capital from retained earnings, Bank BPD DIY was listed as a Bank with Book II category with capital above 1 trillion up to 5 trillion. Therefore, Bank BPD DIY entered a new banking era, namely digital banking era and branchless banking. 2015 Akhir tahun 2015, Bank BPD DIY melakukan program transformasi yang memiliki 3 sasaran, yakni meningkatkan ketahanan kelembagaan, meningkatkan daya saing, dan meningkatkan kontribusi terhadap pembangunan daerah. By the end of 2015, Bank BPD DIY conducted transformation program that had 3 objectives, namely improving institutional resilience, improving competence and improving contribution to regional development. 2013 Untuk meningkatkan peran dan fungsi serta daya saing dalam mengantisipasi perkembangan ekonomi regional, nasional dan/atau internasional, pada tahun 2013 Bank mengubah bentuk badan hukum yang semula Perusahaan Daerah menjadi Perseroan Terbatas (PT). To improve its role, function and competence in anticipating regional economic development, both in national and/or international scale, in 2012, the bank changed its legal institution from Regional Company to Limited Liability Company (PT). 2021 Annual Report
16. 14 2017 2019 • Tahun 2017, Rapat Umum Pemegang Saham Luar Biasa pada tanggal 21 April 2017 telah melakukan perubahan Anggaran Dasar terkait permodalan yakni merubah modal dari Rp1 triliun menjadi Rp4 triliun. • Akhir tahun 2017, Bank BPD DIY melakukan soft lanching produk dan layanan baru berbasis digital yakni BPD DIY Mobile, Branchless Banking (Laku Pandai), Cash Managenent System (CMS)/Internet Banking Korporasi, aplikasi marketing terpadu ”BPD DIY Smart” serta mal virtual berbasis web dengan alamat jogjalapak.com yang menyediakan platform e-commerce untuk UMKM DIY • Tahun 2019 Bank BPD DIY terus meningkatkan layanannya dengan dilakukannya peningkatan status beberapa kantor layanan yakni 7 Kantor Kas menjadi Kantor Cabang Pembantu dan 1 Payment Point menjadi Kantor Kas serta penambahan 6 Kantor Kas baru. Selain itu, Bank BPD DIY juga terus meningkatkan fitur dan perluasan layanan secara online baik melalui digital banking maupun delivery channel lainnya seperti layanan top up e-money dan perluasan layanan pembayaran melalui mobile Banking. • Bank BPD DIY juga aktif mendukung Pemerintah Daerah dalam mewujudkan elektronifikasi transaksi. Dukungan tersebut diwujudkan dengan pengelolaan transaksi penerimaan dan pengeluaran secara elektronik dilingkungan Pemerintah Daerah. Salah satunya yakni penerimaan pajak daerah melalui e-commerce dan financial technology. • In 2017, through the Extraordinary General Meeting of Shareholders (RUPSLB), the Bank conducted amendment to its Articles of Association in relation to capital, namely changing the amount of authorized capital from Rp1 trillion to Rp4 trillion. • At the end of 2017, Bank BPD DIY conducted a soft launching of new digital-based products and services, namely BPD DIY Mobile, Branchless Banking (Laku Pandai, Cash Management System (CMS) / Corporate Internet Banking, integrated marketing application named “BPD DIY Smart”, and a webbased virtual mall at jogjalapak.com which provided an e-commerce platform for DIY MSMEs. 2018 Tahun 2018, Bank BPD DIY kembali ditetapkan sebagai Bank Bank Penerima Setoran Biaya Penyelenggaraan Ibadah Haji (BPS-BPIH) melalui Unit Usaha Syariah (Bank BPD DIY Syariah).Dengan demikian Bank BPD DIY Syariah dapat melakukan pembukaan rekening tabungan jamaah haji, menerima setoran awal, pelunasan, serta mendistribusikan virtual account. Bank BPD DIY juga melakukan uji coba beberapa layanan berbasis digital dan cashless yakni e-Retribusi pasar tradisional dan e-Retribusi Rusunawa. In 2018, Bank BPD DIY was re-established as a Bank for Hajj Administration Fee Payment (BPS-BPIH) through its Sharia Business Unit (Bank BPD DIY Syariah). Thus, Bank BPD DIY Syariah was permitted to open a savings account for hajj pilgrims, receive initial deposits, conduct pay off/settlement, and distribute virtual accounts. Bank BPD DIY also conducted a trial of several digital-based and cashless services, namely e-Retribution of traditional market and e-Retribution of Rusunawa. • In 2019 Bank BPD DIY continuously improved its services to the community and Local Government. This was realized by upgrading the status of several service offices namely 7 Cash Offices to Sub-Branch Offices and 1 Payment Point to Cash Office and the addition of 6 new Cash Offices. In addition, Bank BPD DIY also improved features and expansion of online services through digital banking and other delivery channels such as e-money top-up services and expansion of payment services through mobile banking. •Bank BPD DIY also actively supported the Regional Government in realizing electronification of transactions. This support was realized by managing electronic receipts and disbursement transactions within the Local Government, one of which is local tax revenue via e-commerce and financial technology. 2020 •Bank BPD DIY mendukung langkah Bank Indonesia meluncurkan Quick Response Code Indonesia Standart (QRIS) sebagai penyatuan berbagai macam QR Code dari Penyelenggara Jasa Sistem Pembayaran (PJSP). QRIS dikembangkan oleh industri sistem pembayaran bersama dengan Bank Indonesia agar proses transaksi dengan QR Code dapat lebih mudah, cepat, dan terjaga keamanannya. Hal tersebut diwujudkan Bank BPD DIY dengan meluncurkan QRIS Ultimate Automated Transaction (QUAT). • Ditengah Pandemi COVID-19 yang terjadi pada tahun 2020, Bank BPD DIY terus meningkatkan layanan berbasis digital sebagai langkah mendukung pencegahan penyebaran virus COVID-19 dengan mengurangi transaksi tunai. • Bank BPD DIY juga ditunjuk oleh pemerintah sebagai Bank penyalur kredit dalam rangka Pemulihan Ekonomi Nasional (PEN) yang tumbuh negatif akibat Pandemi COVID-19. • Bank BPD DIY supports Bank Indonesia’s move to launch the Quick Response Code Indonesia Standart (QRIS) as a merger of various QR Codes from Payment System Service Providers (PJSP). QRIS was developed by the payment system industry together with Bank Indonesia so that the transaction process with QR Code can be easier, faster, and maintained safely. This was realized by Bank BPD DIY by launching QRIS Ultimate Automated Transaction (QUAT). • In the midst of the COVID-19 Pandemic in 2020, Bank BPD DIY continues to improve digital-based services as a measure to support the prevention of the spread of the COVID-19 virus by reducing cash transactions. • Bank BPD DIY was also appointed by the government as a lending bank in the framework of national economic recovery (PEN) that grew negatively due to the COVID-19 pandemic. Laporan Tahunan 2021
17. 15 2021 • Di tahun 2021, Bank BPD DIY mampu membukukan pencapaian laba (sebelum pajak) sebesar Rp346,000 miliar, atau naik sebesar 10,63% dari pencapaian akhir tahun 2020 yang sebesar Rp312,758 miliar. Kenaikan laba (sebelum pajak) yang cukup signifikan pada masa pandemi dan diiringi resesi ekonomi ini patut menjadi catatan kinerja Bank BPD DIY yang cukup gemilang. Bank juga masih mendapatkan kepercayaan pemerintah untuk menyalurkan kredit dalam rangka Pemulihan Ekonomi Nasional (PEN) sebagai dampak Pandemi COVID-19. • Selain itu, pada tahun 2021, sebagai bagian dari komitmen terhadap keamanan data dan transaksi nasabah, Bank BPD DIY telah selesai membangun Disaster Recovery Center (DRC). Pembangunan gedung beserta infrastruktur DRC yang handal, tangguh, dan memadai akan memastikan keberlangsungan operasional bank, serta memastikan ketahanan Bank terhadap bencana alam dan non alam. Selain itu, keberadaan DRC ini akan mendukung fungsi Data Center (DC) yang saat ini telah ada. • Pada tahun 2021, Bank BPD DIY terus menjalankan transformasi digital agar dapat menyesuaikan pola dan kebutuhan transaksi nasabah dengan mengembangkan produk dan layanan digital banking yang lebih adaptif dan variatif sesuai dengan preferensi nasabah. Pada tahun 2021, Bank terus melakukan pengembangan pada aspek digital banking, baik melalui pengembangan produk dan layanan baru maupun penyempurnaan terhadap produk-produk digital yang telah ada, yaitu Laku Pandai, Mobile Banking, Cash Management System, Pengembangan Digitalisasi Transaksi dan Integrasi Sistem Keuangan Pemerintah Daerah, dan Kerjasama Perluasan Issuer dan/atau Acquiring ATM. • In 2021, Bank BPD DIY was able to record a profit (before tax) of IDR 346,000 billion, or an increase of 10.63% from the achievement at the end of 2020 which was IDR 312,758 billion. The increase in profit (before tax) which was quite significant during the pandemic and accompanied by an economic recession should be a record of the performance of Bank BPD DIY which was quite brilliant. Banks also still owned the government’s trust to channel credit in the context of the National Economic Recovery (PEN) as a result of the COVID-19 Pandemic. • In addition, in 2021, as part of its commitment to data security and customer transactions, Bank BPD DIY completed building a Disaster Recovery Center (DRC). The construction of reliable, resilient, and adequate buildings and DRC infrastructure ensured the sustainability of the bank’s operations, as well as ensure the Bank’s resilience to natural and non-natural disasters. In addition, the existence of this DRC supported the existing Data Center (DC) function. • In 2021, Bank BPD DIY continued to carry out digital transformation in order to adapt customer transaction patterns and needs by developing more adaptive and varied digital banking products and services according to customer preferences. In 2021, the Bank continued to develop digital banking aspects, both through the development of new products and services as well as improvements to existing digital products, namely Laku Pandai, Mobile Banking, Cash Management System, Development of Transaction Digitization and Government Financial System Integration. Regions, and Cooperation in Expanding Issuers and/or Acquiring ATMs. 2021 Annual Report
18. 16 Kontribusi Terbaik Kami Our Best Contribution Mendukung Pengembangan Ekonomi Daerah Supporting Regional Economic Development Bank BPD DIY terus mengambil peran tugas sebagai penggerak dan pendorong laju perekonomian di DIY . Bank BPD DIY memiliki peran sebagai pengelola kas daerah, menjalankan usaha sebagai bank umum, sekaligus sebagai sumber pendapatan daerah. Sampai dengan akhir tahun 2021, jumlah kredit bersih sebesar Rp8,15 triliun, naik Rp388,19 miliar atau 5,00% bila dibandingkan dengan akhir tahun 2020 sebesar Rp7,76 triliun. Di tahun 2021, Bank BPD DIY melakukan kegiatan pembiayaan pada 17 (tujuh belas) sektor ekonomi dengan 3 (tiga) sektor nilai kredit terbesar sebagai berikut: 1.Sektor rumah tangga di tahun 2021 memberikan kontribusi penyaluran kredit sebesar Rp4,42 triliun. Dari segi komposisi, sektor rumah tangga berkontribusi sebesar 52,17% dari jumlah penyaluran kredit tahun 2021. 2.Sektor perdagangan besar dan eceran di tahun 2021 memberikan kontribusi pembiayaan sebesar Rp1,22 miliar. Dari segi komposisi, sektor perdagangan besar dan eceran berkontribusi sebesar 14,40% dari jumlah penyaluran kredit tahun 2021. 3.Sektor transportasi, pergudangan dan komunikasi di tahun 2021 memberikan kontribusi pembiayaan sebesar Rp565,57 miliar. Dari segi komposisi, Sektor transportasi, pergudangan dan Komunikasi berkontribusi sebesar 6,68% dari penyaluran kredit tahun 2021. Sebagai sumber pendapatan daerah Bank BPD DIY juga telah memberikan kontribusi berupa dividen setiap tahun kepada Pemerintah Daerah DIY. Pada tahun 2021, Bank BPD DIY telah membayar dividen sebesar Rp169.850.654.406 dan Rp191.681.602.555 di tahun 2020. Bank BPD DIY continued to take on the task of driving pace of the economy in DIY. Bank BPD DIY had a role as a regional treasury manager, running a business as a commercial bank, as well as a source of regional income. Until the end of 2021, the total net credit was IDR 8.15 trillion, an increase of IDR 388.19 billion or 5.00% compared to the end of 2020 of IDR 7.76 trillion. In 2021, Bank BPD DIY carried out financing activities in 17 (seventeen) economic sectors with the 3 (three) largest loans value sectors as follows: 1. The household sector in 2021 contributed to lending of IDR 4.42 trillion. In terms of composition, the household sector contributed 52.17% of total credit disbursement in 2021. 2. The wholesale and retail trade sector in 2021 provided a financing contribution of IDR 1.22 billion. In terms of composition, the wholesale and retail trade sector contributed 14.40% of total credit disbursement in 2021. 3. The transportation, warehousing and communication sectors in 2021 provided a financing contribution of IDR 565.57 billion. In terms of composition, the transportation, warehousing and communication sectors contributed 6.68% of loans disbursement in 2021. As a source of regional income, Bank BPD DIY also contributed in the form of dividends every year to the DIY Regional Government. In 2021, Bank BPD DIY paid dividends of IDR 169,850,654,406 and IDR 191,681,602,555 in 2020. Laporan Tahunan 2021 Memiliki Jaringan Yang Tersebar di Seluruh Daerah Istimewa Yogyakarta Having a Network Throughout the Special Region of Yogyakarta Jaringan layanan Bank BPD DIY tersebar di seluruh wilayah Daerah Istimewa Yogyakarta. Hingga akhir tahun 2021 total jaringan layanan Bank BPD DIY tercatat ada 383 jaringan layanan yang terdiri dari 7 (tujuh) Kantor Cabang, 98 (Sembilan puluh delapan) Kantor Cabang Pembantu Konvensional, 7 (tujuh) Kantor Cabang Pembantu Syariah, 43 (empat puluh tiga) Kantor Fungsional, 6 (enam) Kas Fungsional Mobil, 3 (tiga) Kantor Kas Syariah, 1 (satu) Payment Point Syariah, 172 layanan ATM serta Agen BPD. The service network of Bank BPD DIY is spread throughout the Special Region of Yogyakarta. Until the end of the year c (six) Functional Car Cash, 3 (three) Sharia Cash Offices, 1 (one) Sharia Payment Point, 172 ATM services and BPD Agents. 383 JARINGAN LAYANAN tersebar di 98 kecamatan di wilayah DIY. Kantor Pusat/Cabang Utama Head Office Jl. Tentara Pelajar No. 7 Yogyakarta
19. 17 Mendukung Gerakan Non Tunai Dengan Inovasi Layanan Berbasis Digital Supporting Cashless Movement with Digital-Based Service Innovation Bank BPD DIY terus melakukan inovasi untuk memberikan layanan dan produk berbasis teknologi digital guna mendukung gerakan transaksi non-tunai dan mempermudah nasabah dalam melakukan transaksi sehari-hari . Pada akhir tahun 2021 total pengguna mobile Banking Bank BPD DIY tercatat sebanyak 101.495 pengguna, QRIS/QUAT sebanyak 56.702 merchant dan layanan Cash Management System (CMS) sebanyak 2.499 pengguna. Bank BPD DIY continues to innovate to provide services and products based on digital technology to support cashless transactions and make it easier for customers to carry out daily commerce. By the end of 2021, the total number of mobile banking users of Bank BPD DIY was 101,495 users, QRIS/QUAT 56,702 merchants, and Cash Management System (CMS) services were 2,499 User. Komposisi Dana Murah (Rasio Casa) Yang Relatif Tinggi Composition of Cheap Funds (Casa Ratio) Relatively High Rasio Current Account Saving Account (CASA) Bank BPD DIY tercatat sebesar 83,17%. Komposisi dana pihak ketiga Bank BPD DIY terdiri dari 81% dana Non-Pemerintah Daerah dan 19% dana Pemerintah Daerah. Tabungan masih menjadi sumber penghimpunan DPK tertinggi yakni sebesar 62% kemudian Giro sebesar 21% dan Deposito 17%. The Current Account Saving Account (CASA) ratio of Bank BPD DIY was recorded at 83.17%. The composition of Bank BPD DIY’s third party funds consists of 81% non-local government funds and 19% local government funds. Savings are still the source of the highest DPK collection, at 62%, then Current Accounts at 21% and Time Deposits at 17%. Aktif Dalam Melestarikan Lingkungan Dan Pembangunan Yang Berkelanjutan Sesuai Dengan Prinsip Keuangan Berkelanjutan Active in Preserving the Environment and Sustainable Development According to Sustainable Financial Principles Fokus Mengembangkan UMKN di Wilayah DIY Focus Developing MSMEs in the DIY Area Bank BPD DIY terus berupaya mendukung bangkitnya pariwisata dan usaha mikro kecil dan menengah (UMKM) yang terdampak pandemi Covid-19 khususnya di Daerah Istimewa Yogyakarta. Bersinergi dengan Dinas Koperasi dan Usaha Kecil Menengah (Dinkop UKM) DIY, Bank BPD DIY mendukung transformasi UMKM ke pasar digital, melalui SiBakul Jogja. Bank BPD DIY juga juga mendukung penuh pembangunan hingga tingkat desa melalui para agen Layanan Keuangan Tanpa Kantor dalam Rangka Keuangan Inklusif (Laku Pandai) yang bekerja sama juga dengan BUMDes. Dengan model sharing fee, para agen Laku Pandai ini membantu membuka rekening sampai dengan memberikan layanan untuk KUR. Bank BPD DIY turut aktif melestarikan lingkungan salah satunya melalui program Tanggung Jawab Sosial dan Lingkungan Perusahaan/CSR. Pada tahun 2021 Bank BPD DIY menyalurkan bantuan CSR untuk penanaman pohon di lahan kritis di empat wilayah di kabupaten Sleman yakni Kecamatan Ngemplak, Kecamatan Depok, Kecamatan Ngaglik dan Kecamatan Sinduharjo serta penghijauan kawasan di Kabupaten Gunungkidul. Selain itu, Bank BPD DIY memberikan bantuan pembangunan kolam ikan di kecamatan gamping yang di kelola oleh Kelompok Wisata Gamping Lor. Bank BPD DIY continued to strive to support the rise of tourism and micro, small and medium enterprises (MSMEs) affected by the Covid-19 pandemic, especially in the Special Region of Yogyakarta. In synergy with the DIY Cooperatives and Small and Medium Enterprises Office (Dinkop UKM), Bank BPD DIY supportd the transformation of MSMEs into the digital market, through SiBakul Jogja. Bank BPD DIY also fully supported development up to the village level through Officeless Financial Service agents in the Context of Financial Inclusion (Laku Pandai) in collaboration with BUMDes. With the sharing fee model, these Laku Pandai agents helped open accounts to provide services for KUR. Bank BPD DIY actively participated in preserving the environment, one of which was through the Corporate Social and Environmental Responsibility/CSR program. In 2021 Bank BPD DIY distributed CSR assistance for planting trees on critical land in four areas in Sleman district, namely Ngemplak District, Depok District, Ngaglik District and Sinduharjo District as well as reforestation in Gunungkidul District. In addition, Bank BPD DIY provided assistance for the construction of fish ponds in the Gamping sub-district managed by the Gamping Lor Tourism Group. 2021 Annual Report
20. 18 Kilas Kinerja Performance Highlights Laporan Tahunan 2021
21. 19 2021 Annual Report
22. 20 Kilas Kinerja Pencapaian Kinerja Penting Tahun 2021 Important Performance Achievements in 2021 2021 ASET ASSET EKUITAS EQUITY PENDAPATAN BUNGA DAN SYARIAH INTEREST AND SHARIA INCOME tahun 2021 sebesar in 2021 reached tahun 2021 sebesar in 2021 reached tahun 2021 sebesar in 2021 reached 15,77 Rp triliun/trillion 2,67 Rp triliun/trillion Rp 1,09 triliun/trillion meningkat 7,20% dari tahun 2020 yang sebesar Rp14,71 triliun. meningkat 13,50% dari tahun 2020 yang sebesar Rp2,35 triliun. meningkat 0,44% dari tahun 2020 yang sebesar Rp1,08 triliun. an increase of 7.20% from 2020 which was IDR14.71 trillion. an increase of 13.50% from 2020 which was IDR2.35 trillion. an increase of 0.44% from 2020 which was IDR1.08 trillion. Laporan Tahunan 2021
23. 21 Performance Highlights DANA TABUNGAN KONVENSIONAL CONVENTIONAL SAVINGS FUNDS GIRO KONVENSIONAL CONVENTIONAL CURRENT ACCOUNTS KREDIT YANG DIBERIKAN KONVENSIONAL CONVENTIONAL LOANS tahun 2021 sebesar in 2021 reached tahun 2021 sebesar in 2021 reached tahun 2021 sebesar in 2021 reached 7 ,25 Rp Rp triliun/trillion 2,47 Rp triliun/trillion 8,15 triliun/trillion meningkat 11,01% dari tahun 2020 yang sebesar Rp6,54 triliun. meningkat 10.46% dari tahun 2020 yang sebesar Rp2,24 triliun. meningkat 5,00% dari tahun 2020 yang sebesar Rp7,76 triliun. an increase of 11.01% from 2020 which was IDR6.54 trillion. an increase of 10.46% from 2020 which was IDR2.24 trillion. an increase of 5.00% from 2020 which was IDR7.76 trillion. TABUNGAN SYARIAH SHARIA SAVINGS DEPOSITO BERJANGKA SYARIAH SHARIA TIME DEPOSITS PEMBIAYAAN SYARIAH SHARIA FINANCING tahun 2021 sebesar in 2021 reached tahun 2021 sebesar in 2021 reached tahun 2021 sebesar in 2021 reached Rp 411,74 miliar/billion Rp 280,84 miliar/billion Rp 830,48 miliar/billion meningkat 19,43% dari tahun 2020 yang sebesar Rp344,76 miliar. meningkat 49,25% dari tahun 2020 yang sebesar Rp231,58 miliar. meningkat 27,03% dari tahun 2020 yang sebesar Rp803,45 miliar. an increase of 19.43% from 2020 which was IDR344.76 billion. an increase of 49.25% from 2020 which was IDR231.58 billion. an increase of 27.03% from 2020 which was IDR803.45 billion. 2021 Annual Report
24. 22 Kilas Kinerja Ikhtisar Data Keuangan Penting Key Financial Data Highlights Ikhtisar Keuangan dan Rasio Keuangan Financial Highlights and Financial Ratios Tabel Ikhtisar Keuangan dan Rasio Keuangan Table of Financial Highlights and Financial Ratios Uraian 2021 (dalam juta Rupiah / in million Rupiah) 2020 2019 2018 2017 Description LAPORAN POSISI KEUANGAN / STATEMENT OF FINANCIAL POSITION ASET Kas Giro pada Bank Indonesia Giro pada bank lain Penyisihan kerugian penurunan nilai Penempatan pada Bank Indonesia dan bank lain Penyisihan kerugian penurunan nilai ASSETS 399.176 448.929 358.896 341.730 309.038 Cash 803.499 436.946 904.194 377.994 521.563 Current Account with Bank Indonesia 15.225 31.449 11.717 4.409 3.936 Current accounts with other banks (2) (1) - - - Provision for impairment losses 15.224 31.448 11.717 4.409 3.936 3.760.250 3.473.415 3.153.502 2.974.494 2.563.751 Placements with Bank Indonesia and other banks (2.982) (20.000) (100) (600) (700) Allowance for Impairment Losses/Provision for Impairment Losses 3.757.268 3.453.415 3.153.402 2.973.894 2.563.051 9.413 8.782 7.169 6.434 5.513 8.458.673 8.061.715 7.718.168 6.784.202 6.086.367 Third parties (315.969) (306.571) (214.566) (207.075) (69.318) Provision for impairment losses 8.152.117 7.763.927 7.510.771 6.583.562 6.022.562 456 482 698 338 434 839.048 812.221 744.099 687.062 484.139 Third parties Provision for impairment losses Kredit yang diberikan Pihak yang berelasi Pihak ketiga Penyisihan kerugian penurunan nilai Loans Pembiayaan syariah Pihak yang berelasi Pihak ketiga Penyisihan kerugian penurunan nilai Efek-efek yang dengan janji dijual kembali Efek-efek untuk tujuan investasi Penyisihan kerugian penurunan nilai Sharia financing Akumulasi penyusutan Laporan Tahunan 2021 Related parties (9.022) (9.251) (5.584) (4.197) (7.107) 830.482 803.452 739.214 683.204 477.465 - - - 43.420 - Securities promised to be resold 1.362.908 1.417.102 707.706 723.748 530.010 Securities for investment purposes (2.780) (3.300) (88) (118) (133) Provision for impairment losses 1.360.128 1.413.802 707.617 723.630 529.876 Aset tetap Biaya perolehan Related parties Fixed assets 442.451 413.012 378.076 349.827 329.147 Cost (229.511) (223.220) (206.732) (190.113) (171.252) Accumulated Depreciation 212.940 189.793 171.344 159.714 157.895
25. 23 Performance Highlights Uraian 2021 2020 2019 2018 2017 Description Aset tak berwujud Biaya perolehan Akumulasi amortisasi Intangible Assets 29 .804 27.691 22.424 18.430 15.995 Acquisition cost (24.659) (20.404) (16.388) (13.070) (9.197) Accumulated Amortization 5.145 7.287 6.036 5.359 6.798 90.273 29.522 - - - Acquisition cost (22.920) (7.601) - - - Accumulated depreciation Aset hak guna Biaya perolehan Akumulasi penyusutan Aset pajak tangguhan - bersih Aset lain-lain JUMLAH ASET Right of Use Assets 67.353 21.921 - - - 32.417 24.996 15.021 16.015 23.681 Deferred tax assets - net 129.584 111.131 74.769 80.645 79.507 Other assets 15.765.333 14.707.047 13.652.980 11.993.576 10.695.373 LIABILITAS DAN EKUITAS LIABILITAS Liabilitas segera LIABILITY 48.409 191.454 39.202 39.545 70.155 Simpanan dari nasabah dan nasabah syariah Pihak berelasi Pihak ketiga 1.689.372 1.624.166 1.414.868 910.112 875.092 Related parties 10.624.093 10.270.374 8.650.540 7.953.198 7.210.208 Third Parties 12.313.466 11.894.540 10.065.409 8.863.311 8.085.300 Deposits from other banks 463.885 82.930 1.140.021 1.040.482 693.122 Third Parties 14.023 16.909 10.402 16.332 16.994 Corporate income tax Utang pajak Pajak penghasilan badan Pajak lainnya Immediate liability Deposits from customers and sharia customers Simpanan dari bank lain Pihak ketiga TOTAL ASSETS LIABILITY AND EQUITY Tax Payable 9.070 13.080 14.978 7.096 12.208 Other taxes Jumlah utang pajak 23.093 29.989 25.380 23.429 29.202 Total tax payable Pinjaman yang diterima 32.136 21.980 12.356 26.096 41.267 Borrowings Liabilitas sewa 42.668 8.602 - Lease liability - Estimated loss on commitments and contingencies Estimasi kerugian atas komitmen dan kontinjensi Liabilitas lain-lain JUMLAH LIABILITAS 1.581 3.245 171.435 123.024 90.999 92.917 129.405 Other Liabilities 13.096.673 12.355.764 11.373.366 10.085.779 9.048.451 TOTAL LIABILITIES EKUITAS EQUITY Modal saham Capital stock Modal dasar: 4.000.000 saham 2021 dan 2020 dengan nominal Rp1.000.000 per saham Modal ditempatkan dan disetor penuh: 1.699.398 saham (2021) 1.559.398 saham (2020) Dana setoran modal Authorized capital: 4,000,000 shares in 2021 and 2020 with a nominal value of IDR 1,000,000 per share 1.699.398 1.559.398 1.365.107 1.000.000 1.000.000 Issued and fully paid capital: 1,699,398 shares (2021) 1,559,398 shares (2020) 142.881 65.000 93.291 200.667 7.500 Fund for paid up capital Saldo laba Retain earning Telah ditentukan penggunaannya 557.034 486.263 549.667 484.058 419.311 Appropriated Belum ditentukan penggunaannya 269.347 240.622 271.549 223.072 220.111 Unappropriated 2.668.660 2.351.283 2.279.614 1.907.797 1.646.922 TOTAL EQUITY 10.695.373 TOTAL LIABILITIES AND EQUITY JUMLAH EKUITAS JUMLAH LIABILITAS DAN EKUITAS 15.765.333 14.707.047 13.652.980 11.993.576 2021 Annual Report
26. 24 Kilas Kinerja Uraian 2021 2020 2019 2018 2017 Description LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN / STATEMENT OF PROFIT LOSS AND OTHER COMPREHENSIVE INCOME PENDAPATAN DAN BEBAN OPERASIONAL Pendapatan bunga Beban bunga Pendapatan bunga - bersih OPERATIONAL INCOME AND EXPENSES 1.091.643 1.086.885 1.062.652 986.055 955.691 (242.028) (224.359) (221.165) (225.841) (255.987) Interest expense 849.615 862.527 841.487 760.214 699.703 Interest income - net Pendapatan operasional lainnya Interest income Other operating income Provisi dan komisi kredit dan pembiayaan 1.751 2.232 3.081 246 236 Loan and financing fees and commissions Provisi dan komisi selain dari kredit yang diberikan 33.236 27.845 27.768 23.157 20.527 Fees and commissions other than credits provided Imbalan jasa 44.637 40.475 39.592 33.990 28.060 Recompense Keuntungan transaksi mata uang asing - bersih Lain-lain Jumlah pendapatan operasional lainnya 5 14 32 47 51 Gains on foreign exchange - net 18.761 13.314 21.212 24.133 17.315 Others 98.390 83.879 91.685 81.572 66.189 Total other operating income Beban operasional lainnya Penyisihan kerugian penurunan nilai atas aset keuangan dan non-keuangan Other operating expenses 10.033 (42.509) (53.852) (155.881) (50.356) Provision for impairment losses on financial and nonfinancial assets Umum dan administrasi (211.356) (196.641) (194.528) (185.628) (154.141) General and administration Tenaga kerja (357.691) (340.164) (284.697) (194.639) (239.433) Labor Lain-lain (33.444) (43.465) (21.957) (17.369) (15.303) Others Jumlah beban operasional lainnya LABA OPERASIONAL (592.458) (622.779) (555.034) (553.517) (459.233) Total other operating expenses 355.546 323.627 378.138 288.270 306.659 OPERATIONAL PROFIT PENDAPATAN (BEBAN) NONOPERASIONAL Pendapatan non-operasional Beban non-operasional PENDAPATAN (BEBAN) NONOPERASIONAL - BERSIH LABA SEBELUM BEBAN PAJAK PENGHASILAN NON-OPERATING INCOME (EXPENSES) 4.215 1.157 858 32.026 781 (13.761) (12.026) (10.767) (8.975) (9.383) Non-operating expenses (9.546) (10.869) (9.908) 23.051 (8.601) NON-OPERATING INCOME (EXPENSES) - NET 346.000 312.758 368.230 311.321 298.058 PROFIT BEFORE INCOME TAX EXPENSES BEBAN PAJAK PENGHASILAN Pajak kini Non-operating income INCOME TAX EXPENSE (84.074) (82.112) (95.686) (80.592) (80.440) Current tax 7.421 9.976 (995) (7.656) 2.523 Deferred tax BEBAN PAJAK PENGHASILAN (76.653) (72.136) (96.681) (88.248) (77.917) INCOME TAX EXPENSE LABA BERSIH 269.347 240.622 271.549 223.072 220.141 Pajak tangguhan PENGHASILAN KOMPREHENSIF LAIN NET PROFIT OTHER COMPREHENSIVE INCOME Pos-pos yang tidak direklasifikasi ke laba rugi: Items that are not reclassified to profit or loss: Pengukuran kembali atas program imbalan pasti - - - 40 (132) Remeasurement of defined benefit plans Pajak penghasilan terkait - - - (10) 33 Related income tax JUMLAH LABA KOMPREHENSIF TAHUN BERJALAN 269.347 240.622 271.549 223.102 220.042 TOTAL COMPREHENSIVE PROFIT FOR THE YEAR Laporan Tahunan 2021
27. 25 Performance Highlights Uraian 2021 2020 2019 2018 2017 Description LAPORAN ARUS KAS / CASH FLOW STATEMENT ARUS KAS DARI AKTIVITAS OPERASI CASH FLOW FROM OPERATING ACTIVITIES Penerimaan bunga, provisi dan komisi 1.089.925 1.046.786 1.067.629 980.628 952.190 Receipt of interest, fees and commissions Pembayaran bunga, provisi dan komisi (244.059) (223.711) (222.290) (225.068) (255.491) Payment of interest, fees and commissions Pembayaran beban karyawan (322.435) (342.579) (271.169) (238.525) (233.937) Payment of employee expenses Pembayaran beban umum dan administrasi (163.562) (153.945) (169.938) (164.228) (134.179) Payment of general and administrative expenses 98.417 83.543 91.941 81.448 66.253 Revenue from income other operations Pembayaran untuk beban operasional lainnya (25.631) (32.016) (22.428) (16.761) (15.535) Payment for other operating expenses Pembayaran beban nonoperasional (9.528) (10.968) (9.999) (8.302) (8.496) Payment of non-operating expenses (86.960) (75.605) (101.616) (81.254) (77.783) Income tax payment 336.168 291.505 362.130 327.939 293.022 Cash receipts before changes in operating assets and liabilities Penerimaan dari pendapatan operasional lainnya Pembayaran pajak penghasilan Penerimaan kas sebelum perubahan dalam aset dan liabilitas operasi Penurunan (kenaikan) dalam aset operasi: Penempatan pada Bank Indonesia dan bank lain Kredit yang diberikan Decrease (increase) in operating assets: - - - - 1.500 Placements with Bank Indonesia and other banks (405.532) (416.233) (979.789) (714.277) (515.591) Loans Pembiayaan syariah (26.800) (67.906) (57.812) (208.458) (110.714) Sharia financing Aset hak guna (63.984) (9.323) - - - Usage rights assets Aset lain-lain (16.366) (15.553) 376 5.837 1.499 Kenaikan (penurunan) dalam liabilitas operasi: Liabilitas segera (143.046) 152.252 (343) (30.610) 33.856 284.377 26.942 991.226 56.705 (159.760) Current Account 788.131 514.359 465.160 646.239 518.159 Savings (653.583) 1.287.831 (254.288) 75.067 346.703 380.955 (1.057.091) 99.538 347.360 125.035 Deposits from other banks 34.067 (4.404) - - - Lease liability 8.759 29.578 (6.884) 32.059 12.944 Other Liabilities 546.651 Net cash flow is obtained from operating activities Simpanan dari nasabah: Giro Tabungan Deposito berjangka Simpanan dari bank lain Liabilitas sewa Liabilitas lain-lain Arus kas bersih diperoleh dari aktivitas operasi Efek-efek yang dibeli dengan janji dijual kembali Pembelian aset tetap Pembelian aset tak berwujud Hasil penjualan aset tetap Arus kas bersih diperoleh dari (digunakan untuk) aktivitas investasi Immediate liability Deposits from customers: 523.147 731.956 619.314 537.860 ARUS KAS DARI AKTIVITAS INVESTASI Efek-efek untuk tujuan investasi Other assets Increase (decrease) in operating liabilities: Time deposit CASH FLOW FROM INVESTMENT ACTIVITIES (6.471) (281.145) 16.042 (193.739) (90.085) Securities for investment purposes - - 43.420 (43.270) - Securities purchased under agreement to be resold (46.791) (38.946) (31.959) (20.680) (18.695) Purchase of fixed assets (2.113) (5.267) (3.994) (2.435) (6.586) Purchase of intangible assets 788 141 330 - - Proceeds from sales of fixed asset (54.587) (325.217) 23.838 (260.123) (115.367) Net cash flows are obtained from (used in) investing activities 2021 Annual Report
28. 26 Kilas Kinerja Uraian 2021 2020 2019 2018 2017 Description ARUS KAS DARI AKTIVITAS PENDANAAN Penerimaan (pembayaran) atas pinjaman yang diterima CASH FLOWS FROM FUNDING ACTIVITIES 10.156 9.624 (13.740) (15.171) (9.704) Receipt (payment) of loans received 217.881 166.000 257.731 193.167 7.500 Additional funds for paid up capital (169.851) (191.682) (157.463) (155.394) (149.490) Payment of cash dividends 58.186 (16.057) 86.528 22.602 (151.693) Net cash flow is obtained from (used for) financing activities 526.747 390.681 729.681 300.339 279.591 Increase in net cash and cash equivalents Kas dan setara kas pada awal tahun 4.818.990 4.428.308 3.698.628 3.398.289 3.118.697 Cash and cash equivalents at the beginning of the year Kas dan setara kas pada akhir tahun 5.345.736 4.818.990 4.428.308 3.698.628 3.398.289 Cash and cash equivalents at the end of the year Penambahan dana setoran modal Pembayaran dividen kas Arus kas bersih diperoleh dari (digunakan untuk) aktivitas pendanaan Kenaikan bersih kas dan setara kas RASIO KEUANGAN (%) / FINANCIAL RATIO (%) Rentabilitas Rentability Tingkat Pengembalian atas Aset (ROA) 2,16 2,27 3,01 2,84 2,88 Return on Assets (ROA) Tingkat Pengembalian atas Ekuitas (ROE) 11,15 10,96 14,06 16,11 16,25 Rate of Return on Equity (ROE) Marjin Laba Bersih (NIM) 5,62 6,41 7,31 7,31 7,21 Net Profit Margin (NIM) Biaya Operasional terhadap Pendapatan Operasional (BOPO) 71,14 74,07 67,40 73,35 70,12 Operating Costs to Operating Income (BOPO) Likuiditas Liquidity Rasio Kredit yang Diberikan terhadap Simpanan Nasabah (LDR) 75,00 74,28 84,07 83,94 81,18 Ratio of Loans to Customer Deposits (LDR) Total CASA (dalam juta Rupiah) 83,17 77,09 85,07 80,91 80,00 Total CASA (in million Rupiah) 19,97 Capital Adequacy Ratio (KPMM) Solvabilitas Rasio Kewajiban Penyediaan Modal Minimum (KPMM) Solvency 29,28 26,80 24,74 19,41 Accounts Receivable Collectability Level Tingkat Kolektibilitas Piutang Rasio Kredit Bermasalah (NPL) – Bruto 2,09 2,14 3,14 4,21 3,32 Non-performing Loans Ratio (NPL) – Gross Rasio Kredit Bermasalah (NPL) – Neto 0,39 0,44 0,82 1,51 2,29 Non-performing Loans Ratio (NPL) – Net Permodalan Kewajiban Penyediaan Modal Minimum (KPMM) Capital 29,28 26,80 24,74 19,41 19,97 Aset Produktif Minimum Capital Adequacy Requirement (KPMM) Earning Assets Aset Produktif Bermasalah dan Aset Non Produktif Bermasalah terhadap Total Aset Produktif dan Aset Non Produktif 1,29 1,35 2,02 2,64 2,06 Troubled Earning Assets and Non-Earning Non-Earning Assets to Total Earning Assets and Non-Earning Assets Aset Produktif Bermasalah Terhadap Total Aset Produktif 1,29 1,29 2,15 2,81 2,25 Non-performing Earning Assets to Total Earning Assets Cadangan Kerugian Penurunan Nilai (CKPN) Aset Keuangan terhadap Aset Produktif 2,25 2,42 1,79 1,90 0,80 Allowance for Impairment Losses (CKPN) for Financial Assets against Earning Assets Laporan Tahunan 2021
29. 27 Performance Highlights Uraian 2021 2020 2019 2018 2017 Description Kepatuhan Compliance Persentase Pelanggaran BMPK Percentage of LLL Violations Pihak Terkait - - - - - Pihak Tidak Terkait - - - - - Related parties Unrelated Parties Percentage of Exceeding BMPK Persentase Pelampauan BMPK Pihak Terkait - - - - - Pihak Tidak Terkait - - - - - Related parties Unrelated Parties 3 ,57 3,10 6,10 6,55 6,60 Main Statutory Reserves for Rupiah GWM Valuta Asing - - - - - Foreign Exchange Statutory Reserve Posisi Devisa Neto (PDN) secara keseluruhan - - - - - Overall Net Open Position (GDP) 70,37 62,16 54,65 48,34 54,83 Cost to Income Ratio (CIR) GWM Utama Rupiah Rasio Lainnya Cost to Income Ratio (CIR) Other Ratio Catatan untuk pembaca laporan: Tabel dan grafik pada laporan ini memaparkan data numerik dengan standar Bahasa Indonesia, sedangkan pemaparan numerik dalam teks menggunakan standar Bahasa Inggris dan Indonesia sesuai dengan konteksnya. Notes to report readers: The tables and graphs in this report present numerical data with Indonesian standards, while numerical presentations in text use English and Indonesian standards according to the context. Ikhtisar Operasional Operational Overview Tabel Ikhtisar Operasional Table of Operational Highlights Keterangan (dalam jutaan Rupiah / in millions of Rupiah) 2021 2020 2019 2018 Exceeding Segmen Konvensional / Conventional Segments Dana Tabungan Konvensional 7.254.723 6.533.564 6.061.574 5.637.408 Conventional Savings Fund Dana Giro 2.477.177 2.242.699 2.205.338 1.193.961 Current Fund Deposito Berjangka 1.748.884 2.493.852 1.269.081 1.510.675 Time deposit 8.152.117 7.763.927 7.510.771 6.583.562 Loans 78.112 68.595 71.772 49.121 Domestic Services Kredit yang Diberikan Jasa dan Layanan Segmen Syariah / Sharia Segment Dana Tabungan Syariah 411.737 344.764 302.396 261.401 Sharia Savings Fund Dana Giro Wadiah 97.978 48.079 58.498 78.649 Wadiah Demand Deposit Fund Dana Deposito Berjangka 280.835 231.582 168.522 181.217 Time Deposit Funds Pembiayaan Syariah 830.482 803.452 739.214 683.204 Sharia Financing 2021 Annual Report
30. 28 Kilas Kinerja Informasi Saham Stock Information Sampai dengan 31 Desember 2021 , Bank BPD DIY belum menjadi perusahaan yang mencatatkan sahamnya di bursa saham. Dengan demikian, tidak terdapat informasi harga saham tertinggi, terendah, dan penutupan, kapitalisasi pasar saham, dan volume perdagangan saham. Sedangkan informasi modal saham selama dua tahun terakhir disajikan sebagai berikut: As of December 31, 2021, Bank BPD DIY has not yet become a company that lists its shares on the stock exchange. Thus, there is no information on the highest, lowest, and closing share prices, stock market capitalization, and stock trading volume. Meanwhile, share capital information for the last two years is presented as follows: Tabel Informasi Saham Table of Stock Information Keterangan Modal dasar: 4.000.000 saham 2021 dan 2020 dengan nominal Rp1.000.000 per saham Modal ditempatkan dan disetor penuh: 1.699.398 saham (2021) 1.559.398 saham (2020) (dalam jutaan Rupiah / in millions of Rupiah) 2021 2020 1.699.398 1.559.398 Description Authorized capital: 4,000,000 shares in 2021 and 2020 with a nominal value of IDR 1,000,000 per share Issued and fully deposited capital: 1,699,398 shares (2021) 1,559,398 shares (2020) Aksi Korporasi Corporate Action Pada tahun 2021, Bank BPD DIY melakukan aksi korporasi terkait penambahan modal yang dapat dilihat pada tabel berikut. In 2021, Bank BPD DIY will take corporate actions related to additional capital which can be seen in the following table. No Pemegang Saham Shareholders Modal Sebelum Aksi Korporasi (Rp) Shareholders Capital Before Corporate Action (Rp) Setoran Modal (Rp) Paid-up capital (Rp) Tanggal Pengesahan Validation Date Tanggal Penyetoran Deposit Date Modal Setelah Aksi Korporasi (Rp) Capital After Corporate Action (Rp) 1. Pemerintah Daerah Daerah Istimewa Yogyakarta Regional government 795.440.000.000 75.000.000.000 1 Februari 2020 February 1, 2020 15 Februari 2021 February 15, 2021 870.440.000.000 2. Pemerintah Kota Yogyakarta Special Region of Yogyakarta 189.145.000.000 20.000.000.000 11 November 2020 November 11, 2020 15 Februari 2021 February 15, 2021 209.145.000.000 3. Pemerintah Kabupaten Sleman Yogyakarta City Government 262.513.000.000 - - - 262.513.000.000 4. Pemerintah Kabupaten Bantul Sleman Regency Government 151.700.000.000 - - - 151.700.000.000 5. Pemerintah Kabupaten Kulon Progo Kulon Progo Regency Government 69.300.000.000 20.000.000.000 06 April 2020 April 06, 2020 15 Februari 2021 February 15, 2021 89.300.000.000 Laporan Tahunan 2021
31. 29 Performance Highlights No 6 . Pemegang Saham Shareholders Pemerintah Kabupaten Gunungkidul Gunungkidul Regency Government Jumlah / Total Modal Sebelum Aksi Korporasi (Rp) Shareholders Capital Before Corporate Action (Rp) Setoran Modal (Rp) Paid-up capital (Rp) 91.300.000.000 25.000.000.000 1.559.398.000.000 140.000.000.000 Tanggal Pengesahan Validation Date Tanggal Penyetoran Deposit Date 11 November 2020 November 11, 2020 15 Februari 2021 February 15, 2021 Modal Setelah Aksi Korporasi (Rp) Capital After Corporate Action (Rp) 116.300.000.000 1.699.398.000.000 Informasi Obligasi, Sukuk, dan/atau Obligasi Konversi Information on Bonds, Sukuk, and/or Conversion Bonds Sampai dengan 31 Desember 2021, Bank BPD DIY belum menerbitkan obligasi/sukuk/obligasi Konversi, dengan demikian tidak terdapat informasi mengenai obligasi/sukuk/ obligasi Konversi. As of December 31, 2021, Bank BPD DIY has not issued bonds/sukuk/convertible bonds, thus there is no information regarding bonds/sukuk/convertible bonds. Informasi Sumber Pendanaan Lainnya Other Sources of Funding Information Sampai dengan 31 Desember 2021, Bank BPD DIY belum memiliki sumber pendanaan yang berasal dari efek lainnya, dengan demikian tidak terdapat informasi mengenai sumber pendanaan lainnya. As of December 31, 2021, Bank BPD DIY has no other sources of funding from other securities, thus there is no information regarding other sources of funding. 2021 Annual Report
32. 30 Kilas Kinerja Peristiwa Penting Important Events 12 15 Januari January Februari February Bank BPD DIY melaksanakan Kick Off Rencana Bisnis Bank (RBB) untuk menyatukan visi seluruh jajaran Bank BPD DIY dalam pencapaian target di tahun 2021. Bank BPD DIY menggelar Rapat Umum Pemengang Saham (RUPS) Tahunan dan RUPS-Luar Biasa yang dihadiri oleh seluruh pemegang saham. Bank BPD DIY carried out the Kick Off Bank Business Plan (RBB) to unify the vision of all levels of Bank BPD DIY in achieving the target in 2021. Bank BPD DIY held the Annual General Meeting of Shareholders (GMS) and the Extraordinary General Meeting of Shareholders which were attended by all shareholders. 16 23 Februari February Februari February Memeperingati Milad Unit Usaha Syariah, Bank BPD DIY menggelar bicang bisnis bersama mitra dan nasabah. Bank BPD DIY bersama Badan Pengelola Keuangan dan Aset Daerah Pemda Daerah Istimewa Yogyakarta melakukan Focused Group Discussion (FGD) tentang Optimalisasi Samsat sebagai salah satu Pendapatan Asli Daerah. Commemorating the Anniversary of the Sharia Business Unit, Bank BPD DIY held a business talk with partners and customers. 03 Maret March Bank BPD DIY dan Pemerintah Kota Yogyakarta Menandatangani Perjanjian Kerjasama tentang Digitalisasi Penerimaan Asli Daerah.. Bank BPD DIY and Yogyakarta City Government Signed a Cooperation Agreement on Digitizing Local Revenue. Laporan Tahunan 2021 Bank BPD DIY together with the Regional Financial and Asset Management Agency of the Special Region of Yogyakarta conducted a Focused Group Discussion (FGD) on Optimizing Samsat as one of the Regional Original Revenues.
33. 31 Performance Highlights 26 Maret March Bank BPD DIY dan Pemerintah Kota Yogyakarta Bank BPD DIY menandatangani Perjanjian Kerjasama tentang Penyaluran KPR Sejahtera FLPP dengan beberpa Pengembang Perumahan di wilayah Kabupaten Gunungkidul . Bank BPD DIY signed a Cooperation Agreement on the Distribution of FLPP Prosperous Mortgages with several Housing Developers in the Gunungkidul Regency area. 07 12 April April April April Bank BPD DIY menyalurkan Bantuan Corporate Social Responsibilty (CSR) untuk pembuatan Taman Batas Kota di Kabutaten Kulon Progo. Bank BPD DIY menyerahkan Bantuan Corporate Social Responsibilty (CSR) untuk Program Percepatan Penurunan Stunting melalui BKKBN DIY. Bank BPD DIY distributed Corporate Social Responsibility (CSR) assistance for the construction of a City Boundary Park in Kulon Progo Regency. Bank BPD DIY handed over Corporate Social Responsibility (CSR) assistance for the Stunting Reduction Acceleration Program through the DIY BKKBN. 12 12 April April April April Bank BPD DIY bersama Pemerintah Kabupaten Sleman meresmikan Bangunan Titik Kumpul Pedagang Sayur di Kecamatan Pakem yang merupakan bantuan Corporate Social Responsibilty (CSR) Bank BPD DIY. Bank BPD DIY melaksanakan Vaksinasi COVID-19 kepada seluruh pegawai sebagai bentuk dukungan kepada Pemerintah untuk menghentikan penyebaran COVID-19. Bank BPD DIY together with the Sleman Regency Government inaugurated the Vegetable Traders Gathering Point Building in Pakem District, which was the assistance of Bank BPD DIY’s Corporate Social Responsibility (CSR). Bank BPD DIY carried out COVID-19 Vaccination for all employees as a form of support for the Government to stop the spread of COVID-19. 2021 Annual Report
34. 32 Kilas Kinerja 18 10 Juni June Juli July Bank BPD DIY menggelar Focused Group Discussion (FGD) dengan Pemerintah Daerah DIY dan Pemko/ Pemkab Se-DIY tentang Layanan SP2D Online. Bank BPD DIY bersama Otoritas Jasa Keuangan (OJK) DIY serta Forum Komunikasi Industri Jasa Keuangan (FKIJK) DIY menggelar vaksinasi COVID-19 masal di Kantor Pusat Bank BPD DIY yang diikuti oleh pegawai sektor jasa keuangan dan masyarakat sekitar. Bank BPD DIY held a Focused Group Discussion (FGD) with the DIY Regional Government and the Pemko/ Regency of DIY regarding Online SP2D Services. 28 Bank BPD DIY together with the Financial Services Authority DIY and the Financial Services Industry Communication Forum (FKIJK) DIY held a mass COVID-19 vaccination at the Head Office of Bank BPD DIY which was attended by employees of the financial services sector and the surrounding community. 27 Juli July Agustus August Bank BPD DIY melaksanakan penarikan undian tabungan Simpeda regional DIY dengan hadiah utama berupa logam mulia. Bank BPD DIY meresmikan Galeri UMKM di Yogyakarta International Airport (YIA) yang berupakan wujud dari Corporate Social Responsibilty (CSR) sebagai dukungan kepada pelaku UMKM untuk memasarkan produknya secara lebih luas. Bank BPD DIY carried out a regional Simpeda savings draw with the main prize in the form of precious metals. 09 September September Bank BPD DIY bersama dengan Dinas Pariwisata DIY menandatangani perjanjian kerjasama pemanfaatan aplikasi Visiting Jogja untuk pemulihan sektor pariwisata di DIY sekaligus melaksanakan vaksinasi masal kepada pelaku usaha pariwisata DIY. Bank BPD DIY together with the DIY Tourism Office signed a cooperation agreement for the use of the Visiting Jogja application for the recovery of the tourism sector in DIY as well as carrying out mass vaccinations for DIY tourism businesses. Laporan Tahunan 2021 Bank BPD DIY inaugurated the MSME Gallery at Yogyakarta International Airport (YIA) in the form of Corporate Social Responsibility (CSR) as support for MSME actors to market their products more broadly.
35. 33 Performance Highlights 20 September September Bank BPD DIY menyerahkan Quick Response Indoneia Standart (QRIS) kepada pengurus Masjid Bandara YIA sebagai bentuk digitalisasi di sektor sosial keagaman untuk memudahkan masyarakat dalam melakukan donasi, sedekah maupun infak. Bank BPD DIY handed over the Indonesian Standard Quick Response (QRIS) to the management of the YIA Airport Mosque as a form of digitalization in the social-religious sector to make it easier for the public to make donations, alms and infaq. 01 01 November November November November Bank BPD DIY meluncurkan Agen BPD DIY yang merupakan layanan Laku Pandai sebagai upaya mendekatkan layanan perbankan kepada masyarakat di daerah. Bank BPD DIY menyerahkan Bantuan Corporate Social Responsibilty (CSR) berupa Mobil Layanan Pajak kepada Pemerintah Kabupaten Kulon Progo. Bank BPD DIY launched the BPD DIY Agents, Laku Pandai services, as an effort to bring banking services closer to the people in the regions. 01 Bank BPD DIY handed over Corporate Social Responsibility (CSR) assistance in the form of a Tax Service Car to the Kulon Progo Regency Government. 15 November November November November Bank BPD DIY menyerahkan Bantuan Corporate Social Responsibilty (CSR) berupa Anjungan Dukcapil Mandiri (ADM) kepada Pemerintah Kabupaten Kulon Progo. Pemerintah Kota Yogyakarta menandatangani berita acara penyertaan modal kepada Bank BPD DIY di Kantor Pusat Bank BPD DIY. Bank BPD DIY handed over Corporate Social Responsibility (CSR) assistance in the form of the Independent Dukcapil Pavilion (ADM) to the Kulon Progo Regency Government. The Yogyakarta City Government signed the minutes of capital participation to Bank BPD DIY at the Head Office of Bank BPD DIY. 2021 Annual Report
36. 34 Kilas Kinerja 04 Desember December Bank BPD DIY mendukung pelaku UMKM barang antik di pasar seni gabusan , Bantul dengan memberikan layanan QRIS untuk pendukung pembayaran non-tunai. Bank BPD DIY supported antique MSME players in the Gabusan art market, Bantul by providing QRIS services to support non-cash payments. 16 16 Desember December Desember December Bank BPD DIY dan Pemerintah Kabupaten Bantul menandatangani Perjanjian Kerjasma tentang Pengelolaan Keuangan Daerah. Bank BPD DIY menggelar Penarikan undian Tabungan Sutera regional DIY. Hadiah Utama diundi langsung oleh Gubernur DIY. Bank BPD DIY and Bantul Regency Government signed a Cooperation Agreement on Regional Financial Management. Bank BPD DIY held a draw for the DIY Regional Silk Savings Savings. The Grand Prize is drawn directly by the Governor of DIY. Laporan Tahunan 2021
37. Performance Highlights 35 2021 Annual Report
38. 36 Laporan Direksi dan Dewan Komisaris Report of Directors and Board of Commissioners Laporan Tahunan 2021
39. 37 2021 Annual Report
40. 38 Laporan Direksi dan Dewan Komisaris Laporan Direksi Board of Directors ’ Report SANTOSO ROHMAD Direktur Utama President Director Laporan Tahunan 2021
41. 39 Report of Directors and Board of Commissioners Para Pemegang Saham dan Pemangku Kepentingan yang kami hormati , Puji syukur kehadirat Tuhan Yang Maha Esa atas limpahan rahmat dan karunia-Nya kepada kita semua, BPD DIY dapat memberikan kinerja yang baik di tengah kondisi perekonomian yang masih terdampak oleh pandemi COVID-19. Kinerja yang baik ini tidak terlepas dari dukungan jajaran manajemen Bank dan seluruh karyawan yang senantiasa memberikan kontribusi terbaiknya, khususnya di tahun 2021. Dear Shareholders and Stakeholders, Praise was addressed to the presence of God Almighty for the abundance of His grace and gifts to all of us, so BPD DIY was able to provide good performance in the midst of economic conditions still affected by the COVID-19 pandemic. This good performance could not be separated from the support of the Bank’s management and all employees who gave their best contribution, especially in 2021. Pada kesempatan ini, perkenankanlah kami menyampaikan laporan jalannya kepengurusan Bank untuk Tahun buku 2021. Berikut ini kami sampaikan laporan pengelolaan Bank untuk tahun buku 2021 yang meliputi kinerja Bank, analisis prospek perusahaan, perkembangan penerapan tata kelola perusahaan, penilaian kinerja Komite di bawah Direksi serta perubahan komposisi Direksi. On this occasion, please allow us to submit a report on the management of the Bank for the fiscal year 2021. Here we presented a report on the management of the Bank for the financial year 2021 which included the Bank's performance, analysis of company prospects, developments in the implementation of corporate governance, performance appraisal of Committees under the Board of Directors and changes composition of the Board of Directors. Analisis Atas Kinerja Bank Analysis of Bank Performance Dalam menjalankan kegiatan usahanya, Bank BPD DIY memiliki beberapa produk dan layanan untuk memenuhi kebutuhan nasabah. Bank memiliki produk dan jasa yang meliputi berbagai produk simpanan, produk kredit, jasa-jasa perbankan serta berbagai layanan e-banking. In carrying out its business activities, Bank BPD DIY had several products and services to meet customer needs. The Bank owned products and services including various deposit products, loan products, banking services and various e-banking services. Produk simpanan yang diberikan meliputi antara lain, Tabungan Simpeda, Tabungan Sutera, Tabungan Sutera Emas, Tabungan Sutera Istimewa, Tabungan Tunas, Tabungan Shafa, Tabungan Simpel, Tabungan Tabunganku, Giro dan Simpanan Berjangka. Produk kredit yang diberikan meliputi antara lain, Kredit Komersial, Kredit Multi Bangun, Kredit Refinancing, Kredit Multifinance, Kredit Badan Layanan Umum Daerah (BLUD), Kredit kepada Pemerintah Daerah, Kredit Modal Kerja Talangan Badan Penyelenggara Jaminan Sosial (BPJS), Kredit Modal Kerja Kelayakan, Garansi Bank, Kredit PERTA-MITRA, Kredit Program Untuk PDAM, Kredit Dengan Jaminan Tunai, Kredit Swaguna, Kredit Purnakarya, Kredit Multi Usaha (KMU), KUCAPEN, Kredit Multiguna, Kredit Fasilitas Pegawai, BPD DIY Griya, Kredit FLPP, BPD DIY Kawan Usaha, Kredit Usaha Rakyat (KUR), Kredit Pemberdayaan Ekonomi Daerah (PEDE), Kredit Linkage BPR, serta Kredit Sindikasi. Savings products included Simpeda Savings, Sutera Savings, Gold Sutera Savings, Special Sutera Savings, Tunas Savings, Shafa Savings, Simpel Savings, TabunganKu Savings, Current Accounts and Time Savings. The loan products covered Commercial Loans, Multi-Build Loans, Refinancing Loans, Multifinance Loans, Regional Public Service Agency Loans (BLUD), Loans to Local Governments, Working Capital Loans, Social Security Administering Agency (BPJS), Working Capital Loans Eligibility, Bank Guarantee, PERTA-MITRA Loans, Program Loans for PDAMs, Cash Guaranteed Loans, SelfUsed Loans, Retirement Loans, Multi-Business Loans (KMU), KUCAPEN, Multipurpose Loans, Employee Facility Loans, BPD DIY Griya, FLPP Loans, BPD DIY Kawan Usaha, People's Business Loans (KUR), Regional Economic Empowerment Loans (PEDE), BPR Linkage Loans, and Syndicated Loans. Jasa perbankan yang diberikan Bank BPD DIY antara lain, Safe Deposit Box (SDB), BPD Net Online, E-Samsat & E-Posti, Laku Pandai, Garansi Bank, Bancassurance, Sistem Kliring Nasional Bank Indonesia, Jasa Pengiriman Uang Western Union-Bank BPD DIY serta Contact Center 150061. Selain itu, Bank juga The banking services included Safe Deposit Boxes (SDB), BPD Net Online, E-Samsat & E-Posti, Laku Pandai, Bank Guarantees, Bancassurance, Bank Indonesia National Clearing System, Western Union-Bank Money Transfer Services BPD DIY and Contact Center 150061. In addition, the Bank also had e-banking 2021 Annual Report
42. 40 Laporan Direksi dan Dewan Komisaris memiliki layanan e-banking yang meliputi , BPD DIY Mobile, Cash Management System (CMS), SMS Notifikasi, BPD DIY T-money, ATM, Kartu Flazz, QUAT BPD DIY, EDC Merchant, SAGET, Real Time Gross Settlement dan SP2D Online BPD DIY. services which included, BPD DIY Mobile, Cash Management System (CMS), SMS Notification, BPD DIY T-money, ATM, Flazz Card, QUAT BPD DIY, EDC Merchant, SAGET, Real Time Gross Settlement and SP2D Online BPD DIY. Dalam melayani para nasabahnya, Bank BPD DIY memiliki jaringan kerja yang tersebar di seluruh wilayah Provinsi DIY Yogyakarta. Per 31 Desember 2021, Bank BPD DIY memiliki 1 (satu) Kantor Pusat dan 383 Kantor Cabang yang termasuk Kantor Cabang (KC), Kantor Cabang Pembantu (KCP) Konvensional dan Syariah, Kantor Fungsional (KF), ATM, Payment Point Syariah dan Kas Fungsional Mobil. In serving its customers, Bank BPD DIY owned a network spreading throughout the DIY Yogyakarta Province. As of December 31, 2021, Bank BPD DIY had 1 (one) Head Office and 383 Branch Offices including Branch Offices (KC), Conventional and Sharia Sub-Branch Offices (KCP), Functional Offices (KF), ATMs, Sharia Payment Points and Cash Functional Car. Pelaksanaan jalannya kepungurusan Bank terlihat pada struktur organisasi Bank BPD DIY yang terbagi menjadi 3 (tiga) Direktorat di bawah Direktur Utama. Direktorat tersebut yaitu, Direktorat Pemasaran dan Usaha Syariah, Direktorat Umum dan Direktorat Kepatuhan. Tiap-tiap Direktorat terbagi menjadi beberapa Divisi yang mendukung pelaksanaan tugas Direksi terkait. Direktorat Pemasaran dan Usaha Syariah didukung oleh Unit Usaha Syariah, Divisi Trisuri dan Divisi Perkreditan. Direktorat Umum didukung oleh Divisi Teknologi Informasi dan Divisi SDM & Umum. Direktorat Kepatuhan didukung oleh Divisi Manajemen Risiko & Kepatuhan. Di luar Direktorat, Direktur Utama didukung oleh Satuan Kerja Audit Internal dan Divisi Perencanaan & Pengembangan. The implementation of the Bank's management could be seen in the organizational structure of Bank BPD DIY, and it was divided into 3 (three) Directorates under the President Director. The Directorates consisted of the Directorate of Marketing and Sharia Business, the General Directorate and the Compliance Directorate. Each Directorate was divided into several Divisions supporting the implementation of the related duties of the Board of Directors. The Directorate of Marketing and Sharia Business was supported by the Sharia Business Unit, Treasury Division and Credit Division. The General Directorate was supported by the Information Technology Division and the HR & General Division. The Compliance Directorate was supported by the Risk Management & Compliance Division. Outside the Directorate, the President Director was supported by the Internal Audit Unit and the Planning & Development Division. Dalam menjalankan kegiatan operasionalnya, Bank BPD DIY memiliki sebanyak 1.059 karyawan. Dari keseluruhan jumlah karyawan tersebut, terdapat 81 orang berjenjang pendidikan Pasca Sarjana, 770 orang berjenjang pendidikan Sarjana, 1 (satu) orang berjenjang pendidikan Diploma 4, 166 orang berjenjang pendidikan Diploma 3, 40 orang berjenjang pendidikan SMA dan 1 orang berjenjang pendidikan SD/SMP. Dalam pengelolaan SDMnya, Bank memiliki kebijakan bahwa setiap karyawan memperoleh kesempatan yang sama dalam program pengembangan kompetensi karyawan di semua level organisasi. Program pengembangan kompetensi bagi pegawai difasilitasi oleh Bank BPD DIY yaitu melalui program pendidikan dan pelatihan yang diselenggarakan melalui in house training maupun bekerja sama dengan pihak ketiga. In carrying out its operational activities, Bank BPD DIY had 1,059 employees. Of the total number of employees, there were 81 people with postgraduate education, 770 people with undergraduate education, 1 (one) person with Diploma 4 education, 166 people with Diploma 3 education, 40 people with high school education and 1 person with elementary/junior high school education. In managing its human resources, the Bank owned a policy that every employee had the same opportunity in employee competency development programs at all levels of the organization. The competency development program for employees was facilitated by Bank BPD DIY, namely through education and training programs organized through in-house training or in collaboration with third parties. Sejalan dengan pengembangan bisnis Bank, Bank BPD DIY juga telah melakukan pengembangan pada teknologi informasi (TI). Sepanjang tahun 2021, Bank BPD DIY telah mengimplementasikan berbagai inovasi teknologi informasi antara lain: 1. Peningkatan fitur-fitur pada delivery channel (ATM, Mobile Banking, LAKU PANDAI, EDC) a. ATM – penambahan fitur pembayaran pajak daerah Kulon Progo, samsat DIY, retribusi online rusunawa Pemerintah Provinsi DIY, sistem pembayaran akademik (Universitas Atma Jaya, Universitas Aisyiyah Yogyakarta, SMK Muhammadiyah 2, SMAN 1 Sentolo, SMAN 1 Sedayu, dan SMAN 1 Lendah). In line with the Bank's business development, Bank BPD DIY also developed information technology (IT). Throughout 2021, Bank BPD DIY implemented various information technology innovations, including: 1. Improving features on delivery channels (ATM, Mobile Banking, LAKU PANDAI, EDC) a. ATM – additional features for paying local taxes in Kulon Progo, DIY Samsat, online retribution for the Yogyakarta Provincial Government flats, academic payment systems (Atma Jaya University, Aisyiyah University Yogyakarta, Muhammadiyah 2 Vocational High School, Sentolo 1 Senior High School, 1 Sedayu Senior High School, and Lendah Senior High School). Laporan Tahunan 2021
43. 41 Report of Directors and Board of Commissioners b . Mobile Banking – penambahan fitur pembayaran PLN (prepaid, postpaid, dan non tagihan listrik) dan pembayaran Samsat DIY. c. LAKU PANDAI – penambahan fitur pembayaran pajak daerah Kulon Progo dan Bantul, serta retribusi online (Pemerintah Provinsi DIY, Pemerintah Kota Yogyakarta, dan Pemerintah Kabupaten Bantul). d. EDC – penambahan layanan keagenan (transfer antar bank dan on us, tarik tunai, PLN postpaid). 2. Penambahan layanan elektronifikasi retribusi billing (retribusi online Pemerintah Provinsi DIY, Pemerintah Kota Yogyakarta, dan Pemerintah Kabupaten Bantul) 3. Penambahan layanan pembayaran pajak daerah (Kabupaten Kulon Progo). 4. Pengembangan SP2D Online (Pemerintah Kota Yogyakarta, Pemerintah Kabupaten Bantul, Pemerintah Provinsi DIY). 5. Sistem Pembayaran Akademik – Host-to-Host (Universitas Atma Jaya Yogyakarta dan Universitas Aisyiyah Yogyakarta) dan Non Host-to-Host (SMK Muhammadiyah 2 Yogyakarta, SMAN 1 Sentolo, SMAN 1 Sedayu, SMAN 1 Lendah, SMAN 1 Karangmojo, SMK Kesehatan Sadewa). 6. Penambahan PT Bimasakti Multi Sinergi – JogjaKita sebagai mitra payment multibiller online atas transaksi penerimaan pembayaran PBB (Kota Yogyakarta, Gunungkidul, Kulon Progo, Bantul, dan Sleman), pajak daerah (Kota Yogyakarta, Gunungkidul, Bantul, dan Sleman), retribusi (Provinsi DIY, Kota Yogyakarta, Sleman, Gunungkidul, dan Bantul) dan Samsat DIY. 7. Penambahan layanan pembayaran Samsat DIY pada Dompet Anak Bangsa – GOPAY. b. Mobile Banking – added PLN payment features (prepaid, postpaid, and non-electricity bills) and DIY Samsat payments. c. LAKU PANDAI – additional features for paying local taxes in Kulon Progo and Bantul, as well as online user fees (DIY Provincial Government, Yogyakarta City Government, and Bantul Regency Government). d. EDC – additional agency services (interbank transfers and on us, cash withdrawals, postpaid PLN). 2. Adding electronification service for billing retribution (online levies for DIY Provincial Government, Yogyakarta City Government, and Bantul Regency Government) 3. Adding local tax payment services (Kulon Progo Regency). Direksi telah melakukan pengelolaan secara efektif terhadap sumber daya yang dimiliki oleh Bank tersebut. Di bawah ini kami sampaikan analisis kinerja pengelolaan pada tahun buku 2021 yang dimulai dengan analisis tinjauan makro ekonomi yang memberikan dampak langsung terhadap kinerja Bank. The Board of Directors carried out effective management of the resources owned by the Bank. Below we present an analysis of management performance for the 2021 financial year starting with an analysis of the macroeconomic review that had a direct impact on the Bank's performance. Tinjauan Makro Ekonomi Macro Economic Overview Kinerja Bank tidak dapat terlepas dari kondisi perekonomian baik perekonomian global maupun nasional serta kondisi industri perbankan pada khususnya. Perekonomian global selama 2021 melanjutkan perbaikan, didukung berbagai respons kebijakan dan kerja sama internasional, meski dengan laju yang tidak merata antara negara maju dan negara berkembang. Perbaikan ekonomi didorong oleh akselerasi vaksinasi dan stimulus kebijakan. Kerja sama internasional di berbagai forum juga memberikan dukungan dalam mempercepat pemulihan perekonomian dunia melalui berbagai inisiatif. Namun demikian, laju pertumbuhan ekonomi mengalami divergensi antar negara akibat perbedaan tingkat vaksinasi dan besaran stimulus. Kapasitas vaksinasi dan stimulus kebijakan yang lebih baik menjadikan pemulihan ekonomi negara maju relatif lebih cepat daripada negara berkembang. The Bank's performance could not be separated from the economic conditions, both global and national economy, as well as the condition of the banking industry in particular. The global economy during 2021 continued to improve, supported by various policy responses and international cooperation, although an uneven pace between developed and developing countries occured. Economic improvement was driven by accelerated vaccination and policy stimulus. International cooperation in various forums also provided support in accelerating the recovery of the world economy through various initiatives. However, the pace of economic growth experienced divergences bamong countries due to differences in vaccination rates and the amount of stimulus. Better vaccination capacity and policy stimulus made the economic recovery of developed countries relatively faster than developing countries. 4. Developing SP2D Online (Yogyakarta City Government, Bantul Regency Government, DIY Provincial Government). 5. Academic Payment System – Host-to-Host (Atma Jaya University Yogyakarta and Aisyiyah University Yogyakarta) and Non Host-to-Host (SMK Muhammadiyah 2 Yogyakarta, SMAN 1 Sentolo, SMAN 1 Sedayu, SMAN 1 Lendah, SMAN 1 Karangmojo, SMK Kesehatan Sahadewa). 6. The adding PT Bimasakti Multi Sinergi – JogjaKita as an online multibiller payment partner for PBB payment receipt transactions (Yogyakarta City, Gunungkidul, Kulon Progo, Bantul, and Sleman), local taxes (Yogyakarta City, Gunungkidul, Bantul, and Sleman), user fees (DIY Province) , Yogyakarta City, Sleman, Gunungkidul, and Bantul) and DIY Samsat. 7. Adding the DIY Samsat payment service to the Children of the Nation Wallet – GOPAY. 2021 Annual Report
44. 42 Laporan Direksi dan Dewan Komisaris Perekonomian global kemudian tumbuh melambat dan berada di bawah prediksi pada Triwulan III 2021 akibat penyebaran COVID-19 varian Delta dan hambatan suplai . Kasus infeksi varian Delta yang meluas di berbagai kawasan, kembali menyebabkan penerapan pembatasan mobilitas. Restriksi ketat diberlakukan, terutama di Tiongkok yang menerapkan ‘zero COVID strategy.’ Restriksi di beberapa negara Asia telah menambah permasalahan hambatan suplai, termasuk semikonduktor. Akibatnya, laju pertumbuhan ekonomi Triwulan III 2021 tertahan, antara lain di AS, Kawasan Euro, Jepang dan Tiongkok. Pemulihan ekonomi juga menghadapi tantangan kelangkaan energi yang meningkatkan harga komoditas energi global. The global economy then grew slower and was below predictions in Q3 2021 due to the spread of the Delta variant of COVID-19 and supply constraints. The case of infection with the Delta variant, which was widespread in various regions, again led to the application of mobility restrictions. Strict restrictions were performed, especially in China, to implement a “zero COVID strategy.” Restrictions in several Asian countries added to the problem of supply constraints, including semiconductors. As a result, the pace of economic growth in the third quarter of 2021 was halted, including in the US, the Euro Area, Japan and China. The economic recovery also faced the challenge of energy scarcity driving up global energy commodity prices. Meskipun perbaikan perekonomian global masih melambat oleh munculnya varian baru dari COVID-19, namun perbaikan perekonomian nasional mengalami perbaikan. Upaya pengendalian pandemi COVID-19 yang dilakukan Pemerintah bersama seluruh stakeholders, termasuk semua masyarakat Indonesia, telah berhasil mendongkrak pertumbuhan perekonomian nasional. Pertumbuhan ekonomi Nasional sejak Triwulan I 2020 sebesar –0,74% (YoY), lalu perlahan mulai mengalami perbaikan yang terlihat dari pertumbuhan positif sejak Triwulan II hingga Triwulan IV 2021, meskipun sedikit mengalami koreksi di Triwulan III 2021 yang dikarenakan kemunculan varian Delta. Setelah terkendalinya varian Delta dan meningkatnya aktivitas ekonomi masyarakat, ekonomi Indonesia berhasil melanjutkan pertumbuhan positif di Triwulan IV-2021 sebesar 5,02% (YoY). Although the improvement in the global economy still slowed down by the emergence of a new variant of COVID-19, the improvement in the national economy improved. Efforts to control the COVID-19 pandemic carried out by the Government together with all stakeholders, including all Indonesian people, succeeded in boosting national economic growth. National economic growth since Quarter I 2020 was -0.74% (YoY), then slowly began to improve as seen from positive growth from Quarter II to Quarter IV 2021, although there was a slight correction in Quarter III 2021 due to the emergence of the Delta variant. After controlling the Delta variant and increasing community economic activity, the Indonesian economy managed to continue its positive growth in Q4-2021 of 5.02% (YoY). Percepatan program vaksinasi di tahun 2021 serta Program Penanganan COVID-19 dan Pemulihan Ekonomi Nasional telah terbukti efektif dalam menjaga momentum pemulihan ekonomi. Inflasi domestik terjaga dalam level yang rendah dan stabil, sementara stabilitas pasar keuangan juga relatif terjaga dengan baik, tercermin pada relatif stabilnya nilai tukar rupiah dan pergerakan Indeks Harga Saham Gabungan (IHSG). Di sisi lain, sektor perbankan juga relatif solid dengan tingkat kecukupan modal yang memadai, Dana Pihak Ketiga (DPK) tumbuh tinggi yang diikuti dengan mulai meningkatnya pertumbuhan kredit. The acceleration of the vaccination program in 2021 as well as the COVID-19 Handling and National Economic Recovery Program had proven effective in maintaining the momentum of economic recovery. Domestic inflation was maintained at a low and stable level, while financial market stability was also relatively well maintained, reflected in the relatively stable exchange rate of the rupiah and movements in the Jakarta Composite Index (JCI). On the other hand, the banking sector was also relatively solid with an adequate level of capital adequacy, high growth in Third Party Funds (TPF) followed by increasing credit growth. Dari sisi perbankan, Rapat Dewan Gubernur (RDG) Bank Indonesia pada 15-16 Desember 2021 memutuskan untuk mempertahankan BI 7-Day Reverse Repo Rate (BI7DRR) sebesar 3,50%, suku bunga deposit facility sebesar 2,75%, dan suku bunga lending facility sebesar 4,25%. Keputusan ini sejalan dengan perlunya menjaga stabilitas nilai tukar dan sistem keuangan, di tengah prakiraan inflasi yang rendah dan upaya untuk mendukung pertumbuhan ekonomi. Bank Indonesia juga terus mengoptimalkan seluruh bauran kebijakan untuk menjaga stabilitas makro ekonomi dan sistem keuangan serta mendukung upaya perbaikan ekonomi lebih lanjut. From the banking side, the Bank Indonesia Board of Governors Meeting (RDG) on 15-16 December 2021 decided to maintain the BI 7-Day Reverse Repo Rate (BI7DRR) at 3.50%, the deposit facility interest rate at 2.75%, and lending facility of 4.25%. This decision was in line with the need to maintain stability in the exchange rate and financial system, amidst the low inflation forecast and efforts to support economic growth. Bank Indonesia also continued to optimize the entire policy mix to maintain macroeconomic and financial system stability and support further economic improvement efforts. Kondisi likuiditas perbankan bulan Desember 2021 tetap longgar, tercermin pada rasio Alat Likuid terhadap Dana Pihak Ketiga (AL/DPK) yang tinggi mencapai 35,12% serta Dana Pihak Ketiga The condition of banking liquidity in December 2021 remained loose, as reflected in the high ratio of Liquid Assets to Third Party Funds (AL/DPK) reaching 35.12% and Third Party Funds (DPK) Laporan Tahunan 2021
45. 43 Report of Directors and Board of Commissioners (DPK) yang tumbuh sebesar 12,21% (YoY). Suku bunga perbankan terus mengalami penurunan didukung oleh suku bunga kebijakan moneter yang tetap rendah, likuiditas yang longgar dan persepsi risiko yang membaik. Di pasar uang dan pasar dana, suku bunga Pasar Uang Antar Bank (PUAB) overnight dan suku bunga deposito 1 (satu) bulan perbankan telah menurun, masing-masing sebesar 25 bps dan 131 bps sejak Desember 2020 menjadi 2,79% dan 2,96% pada Desember 2021. Di pasar kredit, suku bunga kredit baru melanjutkan tren penurunan sejalan dengan penurunan harga pokok dana untuk kredit dan perbaikan persepsi risiko perbankan, di tengah aktivitas ekonomi dan mobilitas masyarakat yang meningkat. Bank Indonesia memandang peran perbankan dalam penyaluran kredit/pembiayaan termasuk melalui penurunan suku bunga kredit dapat ditingkatkan guna semakin mendorong pemulihan ekonomi nasional. which grew by 12.21% (YoY). Bank interest rates continued to decline, supported by low monetary policy rates, loose liquidity and improved risk perceptions. In the money market and funds market, the overnight Interbank Money Market (PUAB) interest rate and the banking 1 (one) month deposit rate declined by 25 bps and 131 bps respectively since December 2020 to 2.79% and 2.96% in December 2021. On the credit market, interest rates for new loans continued a downward trend in line with the decline in the cost of funds for loans and improved banking risk perceptions, amidst increasing economic activity and public mobility. Bank Indonesia viewed that the role of banks in lending/financing, including through lowering lending rates, could be increased in order to further encourage the recovery of the national economy. Berdasarkan analisis perekonomian dan industri serta memperhatikan tantangan yang ada, maka Bank BPD DIY menetapkan target pasar sesuai dengan kondisi perekonomian dan industri perbankan yang meliputi antara lain Pengembangan Jenis Kartu ATM/Debit (Silver, Gold, Platinum), Pengembangan Laku Pandai, Pengembangan Mobile Banking, Cash Management System (CMS), Pengembangan Digitalisasi Transaksi dan Integrasi Sistem Keuangan Pemerintah Daerah, dan Kerjasama Perluasan Issuer dan/atau Acquiring ATM. Based on the analysis of the economy and industry and considering the existing challenges, Bank BPD DIY set a target market in accordance with economic conditions and the banking industry including Development of ATM/Debit Card Types (Silver, Gold, Platinum), Development of Laku Pandai, Development of Mobile Banking, Cash Management System (CMS), Development of Transaction Digitization and Integration of Regional Government Financial Systems, and Cooperation in Expansion of Issuers and/or Acquiring ATMs. Strategi dan Kebijakan Strategy and Policy Strategi dan kebijakan pengembangan usaha Bank disusun dalam jangka pendek dan jangka panjang. Rencana Strategis Bank disusun dalam bentuk Rencana Korporasi (Corporate Plan) dan Rencana Bisnis Bank (Business Plan). Dalam menyusun perencanaan tersebut, Bank tetap mengedepankan prinsip kehatihatian dan responsif terhadap perubahan internal dan eksternal sesuai dengan ketentuan otoritas. Penyusunan dilaksanakan secara spesifik, terukur, realistis, dan relevan serta tepat waktu. The Bank's business development strategies and policies were prepared in the short and long term. The Bank's Strategic Plan was prepared in the form of a Corporate Plan and a Bank's Business Plan. In preparing the plan, the Bank continued to prioritize the principle of prudence and was responsive to internal and external changes in accordance with the provisions of the authorities. The preparation was carried out in a specific, measurable, realistic, and relevant and timely manner. Sasaran korporasi yang tertuang dalam Corporate Plan tahun 2021-2025 adalah: 1. Memperkuat struktur permodalan agar dapat masuk ke dalam kelompok Bank BUKU 3, dengan pencapaian modal inti minimum sebesar Rp5 triliun di tahun 2025. 2. Memiliki Sumber Daya Manusia (SDM) unggul yang tersertifikasi. 3. Menjadikan Bank BPD DIY sebagai regional champion dan top of mind di DIY. 4. Menjadikan Bank BPD DIY sebagai bank terkemuka dalam layanan digital. 5.Menjadikan Bank BPD DIY sebagai leader dalam pengembangan UMKM di DIY. 6. Mempertahankan tingkat kesehatan Bank BPD DIY sesuai penilaian otoritas minimal pada Peringkat Komposit 2 (dua). 7.Memberikan kontribusi yang memadai terhadap pendapatan asli daerah. The corporate targets stated in the Corporate Plan for 20212025 covered: 1. Strengthening the capital structure so that it could be included in the BUKU 3 Bank group, with the achievement of a minimum core capital of IDR 5 trillion in 2025. 2. Having certified superior Human Resources (HR). 3. Making Bank BPD DIY a regional champion and top of mind in DIY. 4. Making Bank BPD DIY a leading bank in digital services. 5. Making Bank BPD DIY a leader in the development of MSMEs in DIY. 6. Maintaining the soundness of Bank BPD DIY according to the assessment of the authority at least at Composite Rating 2 (two). 7. Providing adequate contribution to local revenue. 2021 Annual Report
46. 44 Laporan Direksi dan Dewan Komisaris Untuk mencapai sasaran tersebut , ditetapkan sejumlah inisiatif strategis, yaitu: 1. Memperkuat kelembagaan dan struktur permodalan. 2. Meningkatkan penerapan Governance, Risk and Compliance serta kualitas sistem pengendalian internal secara berkelanjutan. 3. Meningkatkan motivasi dan kompetensi SDM agar memiliki daya saing di dalam industri perbankan. 4. Mengembangkan produk, layanan, dan manajemen dana yang kompetitif. 5. Mengembangkan produk kredit/pembiayaan yang kompetitif dengan fokus kepada sektor UMKM. 6.Memperkuat manajemen dan infrastruktur teknologi informasi serta sistem informasi manajemen yang handal. 7. Mengembangkan sistem digital banking yang adaptif terhadap preferensi nasabah. 8. Mengembangkan dan membangun kekuatan kelembagaan Unit Usaha Syariah (UUS) dalam rangka pemisahan (spinoff) UUS. To achieve these targets, a number of strategic initiatives were established, namely: 1. Strengthening institutions and capital structure. 2. Improving the implementation of Governance, Risk and Compliance as well as the quality of the internal control system on an ongoing basis. 3. Increasing the motivation and competence of HR in order to have competitiveness in the banking industry. 4. Developing competitive products, services and fund management. 5. Developing competitive loans/financing products with a focus on the MSME sector. 6. Strengthening management and information technology infrastructure as well as a reliable management information system. 7. Developing a digital banking system that was adaptive to customer preferences. 8. Developing and building the institutional strength of the Sharia Business Unit (UUS) in the context of the UUS spinoff. Dalam perumusan strategi dan kebijakan strategis Bank, Direksi telah memimpin penyusunan strategi yang dituangkan dalam Rencana Bisnis Bank (RBB). Dalam memastikan efektivitas implementasi strategi, Direksi senantiasa membahas dan mengevaluasi laporan-laporan manajemen dalam berbagai rapat yang diselenggarakan. Dengan peranan Direksi tersebut Bank berhasil memenuhi target kinerja Bank yang secara umum telah sesuai dengan yang telah ditargetkan. In formulating the Bank's strategy and strategic policies, the Board of Directors led the formulation of the strategy as outlined in the Bank's Business Plan (RBB). In ensuring the effectiveness of strategy implementation, the Board of Directors constantly discussed and evaluated management reports in various meetings. With the role of the Board of Directors, the Bank succeeded in meeting the Bank's performance targets, which in general were in accordance with the targets. Penetapan suku bunga juga merupakan salah satu strategi usaha penting Bank. Suku bunga yang di tetapkan harus kompetitif dan sesuai dengan regulasi yang terkait. Suku bunga dasar kredit tahun 2021 adalah sebagai berikut: Setting interest rates was also one of the Bank's important business strategies. The interest rate had to be competitive and in accordance with the relevant regulations. The basic loan interest rates for 2021 are as follows: Tabel Suku Bunga Dasar Kedit Table of Basic Loan Interest Rates Suku Bunga Dasar Kredit Rupiah Per 31 Desember 2021 Basic Interest Rate of Rupiah Loans As of December 31, 2021 Berdasarkan Segmen Kredit / By Loans Segment Kredit Korporasi Corporate Loans Kredit Retail Retail Loans Kredit Mikro Micro Loans 6,07% 5,97% 5,61% Selain itu, Bank BPD DIY juga telah menetapkan suku bunga untuk tabungan deposito dan giro yang bersaing dan kompetitif disajikan sebagai berikut: Laporan Tahunan 2021 Kredit Konsumsi Consumer Loans KPR Non KPR 5,59% 6,46% In addition, Bank BPD DIY also set competitive interest rates for time deposits and current accounts, which are presented as follows:
47. 45 Report of Directors and Board of Commissioners Tabel Suku Bunga Giro Table of Current Account Interest Rate Giro / Current Account Suku Bunga / Interest Rate Giro Kas Umum Daerah, Penerimaan dan Pengeluaran / Regional General Cash Current Account, Receipts and Expenditures 2,50% Giro Swasta / Private Current Account < Rp5.000.000 / < IDR5.000.000 0,00% Rp5.000.000 s.d < Rp50.000.000 / IDR5.000.000 up to < IDR50.000.000 0,25% Rp50.000000 s.d < Rp100.000.000 / IDR50.000000 up to < IDR100.000.000 0,50% Rp100.000.000 s.d < Rp500.000.000 / IDR100.000.000 up to < IDR500.000.000 1,00% >= Rp500.000.000 / >= IDR500.000.000 1,50% Giro Antar Bank / Interbank Current Account < Rp5.000.000 / < IDR5.000.000 0,00% >= Rp5.000.000 / >= IDR5.000.000 1,50% Tabel Suku Tabungan Table of Savings Rate Tabungan Savings Simpeda Sutera Suku Bunga Interest Rate Tier < Rp5.000.000 / < IDR5.000.000 0,25% Rp5.000.000 s.d < Rp50.000.000 / IDR5.000.000 up to < IDR50.000.000 0,25% Rp50.000000 s.d < Rp200.000.000 / IDR50.000000 up to < IDR200.000.000 0,50% Rp200.000.000 s.d < Rp500.000.000 / IDR200.000.000 up to < IDR500.000.000 0,75% >= Rp500.000.000 / >= IDR500.000.000 1,50% < Rp5.000.000 / < IDR5.000.000 0,25% Rp5.000.000 s.d < Rp50.000.000 / IDR5.000.000 up to < IDR50.000.000 0,25% Rp50.000000 s.d < Rp200.000.000 / IDR50.000000 up to < IDR200.000.000 0,50% Rp200.000.000 s.d < Rp500.000.000 / IDR200.000.000 up to < IDR500.000.000 0,75% >= Rp500.000.000 / >= IDR500.000.000 1,50% Sutera Emas Saldo Minimal / Minimum Balance 1,25% Tunas Saldo Minimal / Minimum Balance 1,25% Shafa Saldo Minimal / Minimum Balance 1,00% Antar Bank Saldo Minimal / Minimum Balance 1,25% Tabel Suku Bunga Deposito Table of Deposit Interest Rate Deposito Deposit < Rp100 juta < IDR100 million Rp100 - < Rp1 miliar IDR100 - < IDR1 billion >= Rp1 miliar >= IDR1 billion 1 bulan / month 3,00% 3,00% 3,00% 3 bulan / month 3,00% 3,00% 3,00% 2021 Annual Report
48. 46 Laporan Direksi dan Dewan Komisaris Deposito Deposit < Rp100 juta < IDR100 million Rp100 - < Rp1 miliar IDR100 - < IDR1 billion >= Rp1 miliar >= IDR1 billion 6 bulan / month 3,00% 3,00% 3,25% 12 bulan / month 3,00% 3,00% 3,25% Pencapaian Kinerja Performance Achievement Berdasarkan strategi yang telah diterapkan, pada tahun 2021 Bank BPD DIY telah menghasilkan kinerja yang baik dan telah sesuai dengan yang ditargetkan. Total aset Bank BPD DIY pada tahun 2021 mencapai Rp15,77 triliun atau 103,04% dari target yang ditetapkan sebesar Rp15,30 triliun, yang berasal dari dana pihak ketiga, simpanan dari bank lain, pinjaman yang diterima, dan ekuitas. Dana pihak ketiga yang berhasil dihimpun Bank BPD DIY pada tahun 2021 mencapai Rp12,31 triliun atau 104,93% dari target yang ditetapkan sebesar Rp11,74 triliun. Total pendapatan dan total biaya yang diperoleh tahun 2021 menghasilkan laba sebelum pajak sebesar Rp346,00 miliar, atau 104,55% dari target yang ditetapkan sebesar Rp330,95 miliar. Based on the implemented strategy, in 2021 Bank BPD DIY created good performance and met the target. The total assets of Bank BPD DIY in 2021 reached IDR 15.77 trillion or 103.04% of the target set at IDR 15.30 trillion, which came from third party funds, deposits from other banks, loans received, and equity. The third party funds that were successfully collected by Bank BPD DIY in 2021 reached IDR 12.31 trillion or 104.93% of the target set at IDR 11.74 trillion. The total revenue and total costs obtained in 2021 resulted in a profit before tax of IDR 346.00 billion, or 104.55% of the target set at IDR 330.95 billion. Dari sisi kinerja operasional, sampai dengan akhir tahun 2021, Bank BPD DIY berhasil menghimpun dana tabungan sebesar Rp7,25 triliun, naik Rp719,52 miliar atau 11,01% bila dibandingkan dengan akhir tahun 2020 sebesar Rp6,54 triliun. Dana giro yang berhasil dihimpun sebesar Rp2,48 triliun, meningkat sebesar Rp234,48 miliar atau 10,46% bila dibandingkan dengan akhir tahun 2020 sebesar Rp2,24 miliar. Jumlah kredit bersih sebesar Rp8,15 triliun, naik Rp388,19 miliar atau 5,00% bila dibandingkan dengan akhir tahun 2020 sebesar Rp7,76 triliun. Fee based income segmen konvensional tahun 2021 sebesar Rp78,11 miliar, meningkat 13,87% atau Rp9,52 miliar dibandingkan dengan tahun 2020 yang sebesar Rp68,60 miliar. In terms of operational performance, until the end of 2021, Bank BPD DIY managed to collect savings funds of IDR 7.25 trillion, an increase of IDR 719.52 billion or 11.01% compared to the end of 2020 of IDR 6.54 trillion. Collected Current accounts reached IDR 2.48 trillion, an increase of IDR 234.48 billion or 10.46% compared to the end of 2020 of IDR 2.24 billion. Total net loans reached IDR 8.15 trillion, an increase of IDR 388.19 billion or 5.00% when compared to the end of 2020 of IDR 7.76 trillion. Fee-based income for the conventional segment in 2021 reached IDR78.11 billion, an increase of 13.87% or IDR9.52 billion compared to 2020 which was IDR68.60 billion. Kinerja operasional dari segmen syariah juga memberikan hasil yang baik. Sampai dengan akhir tahun 2021, Bank BPD DIY mencatatkan dana Tabungan Syariah sebesar Rp411,74 miliar, naik Rp66,97 miliar atau 19,43% bila dibandingkan dengan akhir tahun 2020 sebesar Rp344,76 miliar. Giro wadiah tercatat sebesar Rp97,99 miliar, naik Rp49,90 miliar atau 103,79% bila dibandingkan dengan akhir tahun 2020 sebesar Rp48,08 miliar. BPD DIY mencatatkan deposito berjangka dari perbankan syariah sampai dengan akhir tahun 2021 sebesar Rp280,84 miliar, naik Rp49,25 miliar atau 21,27% bila dibandingkan dengan akhir tahun 2020 sebesar Rp231,58 miliar. Sampai dengan akhir tahun 2021, Bank BPD DIY mencatatkan jumlah pembiayaan syariah bersih dari perbankan syariah sebesar Rp830,48 miliar, naik Rp27,03 miliar atau 3,36% bila dibandingkan dengan akhir tahun 2020 sebesar Rp803,45 miliar. Kemudian, pendapatan jasa dan layanan perbankan syariah pada tahun 2021 sebesar Rp749,91 juta meningkat Rp183,40 juta atau 32,40% dibandingkan tahun 2020 sebesar Rp566,51 juta. The operational performance of the sharia segment also yielded good results. Until the end of 2021, Bank BPD DIY recorded Sharia Savings funds of IDR 411.74 billion, an increase of IDR 66.97 billion or 19.43% when compared to the end of 2020 of IDR 344.76 billion. Wadiah demand deposits were recorded at IDR 97.99 billion, an increase of IDR 49.90 billion or 103.79% when compared to the end of 2020 of IDR 48.08 billion. BPD DIY recorded time deposits from Islamic banking until the end of 2021 amounting to IDR 280.84 billion, an increase of IDR 49.25 billion or 21.27% when compared to the end of 2020 of IDR 231.58 billion. Until the end of 2021, Bank BPD DIY recorded the amount of sharia financing - net from sharia banking of IDR 830.48 billion, an increase of IDR 27.03 billion or 3.36% when compared to the end of 2020 of IDR 803.45 billion. Then, revenue from sharia banking services in 2021 reached IDR 749.91 million, an increase of IDR 183.40 million or 32.40% compared to 2020 of IDR 566.51 million. Dari sisi keuangan, pendapatan bunga dan syariah tahun 2021 sebesar Rp1,09 triliun, meningkat 0,44% atau Rp4,76 miliar dibandingkan dengan tahun 2020 yang sebesar Rp1,08 triliun. From the financial side, interest and sharia income in 2021 reached IDR 1.09 trillion, an increase of 0.44% or IDR 4.76 billion compared to 2020 which was IDR 1.08 trillion. Along Laporan Tahunan 2021
49. 47 Report of Directors and Board of Commissioners Seiring dengan peningkatan pendapatan bunga tersebut , laba komprehensif tahun berjalan juga mengalami peningkatan. Laba komprehensif tahun berjalan tahun 2021 sebesar Rp269,35 miliar, meningkat 11,94% atau Rp28,73 miliar dibandingkan dengan tahun 2020 yang sebesar Rp240,62 miliar. Dengan meningkatnya laba tahun berjalan, maka ekuitas Bank juga mengalami peningkatan. Ekuitas tahun 2021 sebesar Rp2,67 triliun, meningkat 13,50% atau Rp317,38 miliar dibandingkan dengan tahun 2020 yang sebesar Rp2,35 triliun. Selain itu, aset tahun 2021 juga meningkat sebesar 7,20% atau Rp1,06 triliun yaitu Rp15,77 triliun pada tahun 2021 dibandingkan dengan tahun 2020 yang sebesar Rp14,71 triliun. with the increase in interest income, comprehensive income for the year also increased. Comprehensive income for the year 2021 was IDR 269.35 billion, an increase of 11.94% or IDR 28.73 billion compared to 2020 which was IDR 240.62 billion. With the increase in profit for the year, the Bank's equity also increased. Equity in 2021 was IDR 2.67 trillion, an increase of 13.50% or IDR 317.38 billion compared to 2020 which was IDR 2.35 trillion. In addition, assets in 2021 also increased by 7.20% or IDR 1.06 trillion, namely IDR 15.77 trillion in 2021 compared to 2020 which was IDR 14.71 trillion. Kendala yang Dihadapi Bank Obstacles Faced by The Bank Di samping capaian yang telah dihasilkan sepanjang tahun 2021, dalam menjalankan kegiatan operasionalnya, Bank BPD DIY menyadari bahwa Bank tidak terlepas dari berbagai kendala. Kendala yang dihadapi Bank antara lain, kualitas SDM yang belum merata di setiap unit kerja. Untuk menghadapi kendala tersebut, Bank telah mengembangkan human capital management yang terstandar dan meningkatkan kompetensi SDM. Kendala lain yang dihadapi Bank yaitu modal yang masih relatif terbatas. Untuk menghadapi kendala tersebut, atas arahan pemegang saham Bank menetapkan inisiatif strategis untuk memperkuat kelembagaan dan struktur permodalan. In addition to the achievements made throughout 2021, in carrying out its operational activities, Bank BPD DIY realized that the Bank could not be separated from various obstacles. Constraints faced by the Bank included the unequal quality of human resources in each work unit. To deal with these obstacles, the Bank developed standardized human capital management and improved HR competencies. Another obstacle faced by the Bank was the relatively limited capital. To deal with these obstacles, at the direction of shareholders, the Bank established strategic initiatives to strengthen institutions and capital structure. Fitur tabungan dan kredit yang belum variatif serta fitur produk dan layanan digital yang belum lengkap juga menjadi kendala bagi Bank. Untuk menghadapi kendala tersebut, Bank telah mengembangkan produk, layanan dan manajemen dana yang kompetitif. Di samping itu, Bank juga mengembangkan produk kredit/pembiayaan yang kompetitif dengan fokus kepada sektor UMKM. Selain itu, Bank juga mengembangkan produk dan layanan digital banking yang adaptif terhadap preferensi nasabah. The unvaried savings and credit features as well as the incomplete features of digital products and services also became obstacles for the Bank. To deal with these obstacles, the Bank developed competitive products, services and fund management. In addition, the Bank also developed competitive loans/financing products with a focus on the MSME sector. In addition, the Bank also developed adaptive digital banking products and services to customer preferences. Hal-Hal Penting yang Diperkirakan Terjadi pada Masa Mendatang dan Prospek Usaha Important Things Expected and Business Prospects to Happen in the Future Tren positif pemulihan ekonomi diperkirakan masih akan terus berlanjut. Dalam rilis World Economic Outlook Juli 2021, IMF memperkirakan perekonomian global pada tahun 2022 tumbuh sebesar 4,9% (YoY). Solidnya proyeksi perekonomian global didukung oleh tambahan stimulus fiskal yang kuat dan akselerasi vaksinasi yang memungkinkan reopening lebih luas, khususnya di negara maju seperti Amerika Serikat (AS) dan Eropa. Bank Indonesia memprediksi pertumbuhan ekonom global sebesar 4,4% dan perekonomian Indonesia pada tahun 2022 berada di kisaran 4,7%-5,5% (YoY). Proyeksi pertumbuhan ekonomi tersebut ditopang oleh berlanjutnya vaksinasi yang mendorong kenaikan mobilitas sehingga konsumsi rumah tangga membaik dan investasi meningkat. The positive trend of economic recovery is expected to continue. In the release of the World Economic Outlook July 2021, the IMF estimated that the global economy in 2022 will grow by 4.9% (YoY). The solid projection of the global economy is supported by the addition of a strong fiscal stimulus and accelerated vaccinations that will allow wider reopenings, particularly in developed countries such as the United States (US) and Europe. Bank Indonesia predicted global economic growth of 4.4% and the Indonesian economy in 2022 in the range of 4.7%-5.5% (YoY). The projected economic growth is supported by the continuation of vaccinations which encourage increased mobility so that household consumption improves and investment increases. 2021 Annual Report
50. 48 Laporan Direksi dan Dewan Komisaris Pemulihan ekonomi nasional memberikan dampak positif bagi kinerja industri perbankan . Sebagai upaya untuk meneruskan momentum pemulihan ekonomi serta mendorong pertumbuhan penyaluran kredit perbankan, Otoritas Jasa Keuangan telah mengeluarkan kebijakan untuk kembali memperpanjang kebijakan relaksasi restrukturisasi kredit melalui POJK No. 17/ POJK.03/2021 tentang Perubahan Kedua atas POJK Nomor 11/ POJK.03/2020 tentang Stimulus Perekonomian Nasional sebagai Kebijakan Countercyclical Dampak Penyebaran Coronavirus Disease 2019. Melalui POJK tersebut, masa berlaku kebijakan stimulus perekonomian bagi debitur perbankan yang terdampak COVID-19 diperpanjang sampai dengan 31 Maret 2023. The recovery of the national economy had a positive impact on the performance of the banking industry. In an effort to continue the momentum of economic recovery and encourage growth in bank lending, the Financial Services Authority issued a policy to extend the relaxation policy on credit restructuring through POJK No. 17/POJK.03/2021 concerning the Second Amendment to POJK Number 11/POJK.03/2020 concerning National Economic Stimulus as a Countercyclical Policy for the Impact of the 2019 Coronavirus Disease Spread. Through the POJK, the period of validity of the economic stimulus policy for banking debtors affected by COVID-19 extended until March 31, 2023. Seiring dengan pemulihan ekonomi nasional, prospek kinerja perbankan pada tahun 2022 juga cukup baik. Penyaluran kredit perbankan pada tahun 2022 diproyeksikan tumbuh positif dan berada pada kisaran 6%-8% (YoY), sedangkan Dana Pihak Ketiga (DPK) diperkirakan masih tumbuh cukup tinggi di pada kisaran 7%-9% (YoY). Meskipun prospek perekonomian dan kinerja perbankan diproyeksikan meningkat, namun kondisi tersebut masih sangat dipengaruhi oleh perkembangan pandemi serta potensi lonjakan gelombang ketiga penyebaran COVID-19. Hal tersebut membuat perekonomian ke depan masih dibayang-bayangi oleh ketidakpastian yang relatif tinggi yang dapat berpengaruh pada bisnis perbankan. Along with the national economic recovery, the prospect of banking performance in 2022 is also quite good. Bank lending in 2022 was projected to grow positively and in the range of 6%-8% (YoY), while Third Party Funds (DPK) were estimated to still grow quite high in the range of 7%-9% (YoY). Although the economic outlook and banking performance were projected to improve, these conditions are still heavily influenced by the development of the pandemic as well as the potential spike in the third wave of the spread of COVID-19. This made the economy in the future still overshadowed by the relatively high uncertainty that could affect the banking business. Diperkirakan pemulihan ekonomi masih berlanjut pada 2022, faktor utamanya adalah mobilitas manusia yang diperkirakan semakin meningkat. Beberapa event besar juga akan kembali diselenggarakan secara luring, yang akan berimplikasi positif terhadap aktivitas pariwisata dan pendidikan. Meski demikian, ke depan masih terdapat banyak tantangan yang harus diwaspadai, antara lain pandemi COVID-19 yang masih belum usai, ketidakpastian kondisi ekonomi global, serta berkurangnya stimulus pemerintah secara bertahap pada 2022 yang berpengaruh terhadap daya beli masyarakat. Melihat potensi dan risiko ekonomi yang dihadapi DIY ke depan, diproyeksikan pada 2022 ekonomi DIY akan tumbuh pada level moderat pada kisaran proyeksi 4,8%- 5,8% (YoY). Sedangkan inflasi diperkirakan berada pada kisaran 2,% -3,3% (YoY). It was estimated that the economic recovery will continue in 2022, the main factor is the incerase of human mobility. Several big events will also be held offline again, which will have positive implications for tourism and education activities. However, in the future there are still many challenges that must be alert, including the COVID-19 pandemic that is still not over, the uncertainty of global economic conditions, and the gradual reduction of government stimulus in 2022 which will affect people's purchasing power. Looking at the potential and economic risks faced by DIY in the future, it was projected that in 2022 the DIY economy will grow at a moderate level in the projected range of 4.8%-5.8% (YoY). Meanwhile, inflation was estimated to be in the range of 2.% -3.3% (YoY). Berdasarkan prakiraan kondisi perekonomian global, nasional maupun industri perbankan serta perekonomian DIY tersebut, Bank BPD DIY yakin memiliki prospek yang baik di masa yang akan datang. Hal ini terlihat dari berbagai peluang yang dimiliki Bank BPD DIY antara lain 1. Perkembangan UMKM, industri kreatif, dan e-commerce yang pesat. 2. Indeks literasi keuangan dan indeks inklusi keuangan masyarakat Indonesia yang meningkat. 3. Nasabah generasi milenial yang belum tergarap maksimal. Based on the forecast of global, national and banking industry conditions as well as the DIY economy, Bank BPD DIY believed that it will have good prospects in the future. This can be seen from the various opportunities that Bank BPD DIY has, including: 1. The rapid development of MSMEs, creative industries, and e-commerce. 2. The increasing financial literacy index and financial inclusion index of the Indonesian people. 3. Millennial generation customers who had not been fully exploited. 4. Infrastructure development in DIY was quite vigorous. 5. DIY status as a city of students. 6. Implementation of non-cash transactions in Government agencies. 4. Pembangunan infrastruktur di DIY yang cukup gencar. 5. Status DIY sebagai kota pelajar dan mahasiswa. 6. Penerapan transaksi non-tunai di instansi Pemerintah. Laporan Tahunan 2021
51. 49 Report of Directors and Board of Commissioners 7 . Kebijakan perpanjangan relaksasi restrukturisasi kredit oleh OJK hingga Maret 2023. 8. Program vaksinasi mendorong perbaikan kinerja pariwisata yang merupakan engine of growth perekonomian DIY. 7. FSA's policy of extending the relaxation of credit restructuring until March 2023. 8. The vaccination program encouraged the improvement of tourism performance which is the engine of growth for the DIY economy. Berdasarkan asumsi yang telah dijabarkan di atas disertai adanya berbagai peluang, Bank BPD DIY optimis untuk dapat senantiasa meningkatkan kinerjanya dalam jangka panjang. Dengan kata lain, Bank BPD DIY memiliki prospek usaha yang sangat baik. Hal ini didukung dengan kekuatan yang dimiliki Bank BPD DIY yaitu: 1. Bank milik Pemerintah Daerah. 2. Memiliki jaringan yang tersebar di seluruh DIY. 3.Memiliki Core Banking System yang dikembangkan sendiri. 4. Komposisi dana murah (rasio CASA) yang relatif tinggi. Based on the assumptions described above along with various opportunities, Bank BPD DIY was optimistic that it can continuously improve its performance in the long term. In other words, Bank BPD DIY has very good business prospects. This is supported by the strengths of Bank BPD DIY, namely: 5. Bank BPD DIY UUS telah menjadi Bank Penerima Setoran Biaya Penyelenggaraan Ibadah Haji (BPS BPIH). 6. Peringkat Tingkat Kesehatan Bank (TKB) pada peringkat komposit 2 (dua). 7. Sebagian besar SDM sudah tersertifikasi. 8. Telah bergerak untuk mengembangkan digital banking. 5. Prospek Bank BPD DIY juga terlihat dari kesiapan Bank BPD DIY dalam mengembangkan digital banking. Tren bisnis perbankan ke depan berfokus kepada layanan digital banking. Perkembangan teknologi informasi yang sangat cepat berpengaruh terhadap perubahan perilaku konsumen di dunia perbankan. Teknologi telah mengubah perilaku manusia termasuk memanfaatkan layanan keuangan yang tidak bisa dilepaskan dari aktivitas keseharian. Selain itu, pandemi COVID-19 telah mempercepat era revolusi teknologi digital, informasi akan menjadi pusat dari semua aktivitas masyarakat. Kondisi pandemi juga akan mengubah perilaku, cara berinteraksi, komunikasi, dan pola transaksi nasabah. Dalam era normal baru, fitur dan layanan digital bakal menjadi ujung tombak operasional bank di masa depan. Oleh karena itu, Bank harus mampu mengembangkan produk dan layanan digital banking sesuai dengan pola dan perilaku transaksi nasabah. Di samping melakukan pengembangan dari sisi layanan digital, Bank BPD DIY juga masih akan tetap mempertahankan segmen pasar nasabah tradisional yang saat ini jumlahnya masih cukup tinggi di wilayah DIY. The prospect of Bank BPD DIY can also be seen from the readiness of Bank BPD DIY in developing digital banking. Future banking business trends will focus on digital banking services. The rapid development of information technology has an effect on changes in consumer behavior in the banking world. Technology has changed human behavior, including the use of financial services that cannot be separated from daily activities. In addition, the COVID-19 pandemic has accelerated the era of the digital technology revolution, information will be the center of all community activities. The pandemic condition has also changed the behavior, ways of interacting, communication, and customer transaction patterns. In the new normal era, digital features and services will spearhead bank operations in the future. Therefore, Banks must be able to develop digital banking products and services in accordance with customer transaction patterns and behavior. In addition to developing in terms of digital services, Bank BPD DIY will also continue to maintain the traditional customer market segment, which is currently still quite high in the DIY area. Tata Kelola Perusahaan Corporate Governance Sebagai fondasi utama dalam membentuk infrastruktur dan budaya korporasi yang kokoh, BPD DIY menyadari pentingnya penerapan good corporate governance (GCG) dalam meningkatkan kinerja Bank, melindungi kepentingan para pemangku kepentingan serta untuk menjaga kepatuhan terhadap peraturan perundang-undangan serta nilai-nilai etika yang berlaku secara umum pada industri perbankan. Implementasi GCG di lingkungan BPD DIY mengacu pada 5 (lima) prinsip dasar As the main foundation in establishing a solid infrastructure and corporate culture, BPD DIY realized the importance of implementing good corporate governance (GCG) in improving the Bank's performance, protecting the interests of stakeholders and maintaining compliance with laws and regulations and ethical values generally applied in the banking industry. The implementation of GCG in BPD DIY referred to 5 (five) basic principles, namely, transparency, 1. 2. 3. 4. 6. 7. 8. Bank owned by the Regional Government. Having a network spread throughout DIY. Having a self-developed Core Banking System. The composition of low-cost funds (CASA ratio) was relatively high. Bank BPD DIY UUS became a Bank Recipient of Deposits for Hajj Organizing Fees (BPS BPIH). Bank Soundness Rating (TKB) at composite rating of 2 (two). Most of the human resources had been certified. Moving to develop digital banking. 2021 Annual Report
52. 50 Laporan Direksi dan Dewan Komisaris yaitu , transparansi, akuntabilitas, responsibilitas, independensi dan fairness. Kelima asas tersebut diimplementasikan melalui pemenuhan kepentingan pemegang saham dan memberikan perlakuan yang sama kepada seluruh pemegang saham; pemenuhan kepentingan stakeholders lainnya; melaksanakan pengungkapan dan transparansi; serta tugas dan tanggung jawab Dewan Komisaris dalam menjalankan fungsi pengawasan dan pemberian nasihat kepada Direksi. accountability, responsibility, independence and fairness. The five principles were implemented through fulfilling the interests of shareholders and providing equal treatment to all shareholders; fulfillment of the interests of other stakeholders; implement disclosure and transparency; and the duties and responsibilities of the Board of Commissioners in carrying out the supervisory function and providing advice to the Board of Directors. Dalam pelaksanaan pemenuhan kepentingan pemegang saham, Bank BPD DIY telah memenuhi hak-hak pemegang saham diantaranya membayar dividen secara adil dan tepat waktu. Bank BPD DIY menyisihkan jumlah tertentu dari laba bersih setiap tahun buku untuk cadangan apabila saldo laba positif sampai cadangan tersebut mencapai paling sedikit 20% dari jumlah modal yang ditempatkan dan disetor. Jasa produksi dan dana kesejahteraan masing-masing sebesar 7,5% dari laba bersih diakui sebagai beban tahun berjalan sehingga laba bersih setelah dikurangi jasa produksi dan dana kesejahteraan tersebut dibagi untuk dividen, dana pembangunan, cadangan umum, dan cadangan tujuan dengan berdasarkan keputusan Rapat Umum Pemegang Saham. Selain pembagian dividen, Bank juga telah menetapkan dan menghormati hak-hak pemegang saham sebagai berikut: 1. Mengusulkan, menyetujui pengangkatan dan pemberhentian Dewan Komisaris dan Direksi. 2.Menyetujui perubahan Anggaran Dasar termasuk perubahan modal. 3. Menyetujui penggabungan, peleburan, pengambilalihan dan pemisahan Perseroan, pengajuan permohonan agar Perseroan dinyatakan pailit, dan pembubaran. 4. Meminta laporan dan penjelasan mengenai hal tertentu kepada Direksi dan Dewan Komisaris Perseroan dengan memperhatikan peraturan yang berlaku di bidang Pasar Modal di Indonesia. 5. Menghadiri dan mengeluarkan suara dalam RUPS. 6. Menerima pembayaran dividen dan sisa kekayaan hasil likuidasi. 7. Menjalankan hak lainnya berdasarkan UU PT. In the implementation of fulfilling the interests of shareholders, Bank BPD DIY fulfilled the rights of shareholders, including paying dividends in a fair and timely manner. Bank BPD DIY set aside a certain amount of net profit each financial year for reserves if the retained earnings were positive until the reserves reach at least 20% of the total issued and paid-up capital. Production services and welfare funds each of 7.5% of net profit were recognized as expenses for the year so that the net profit after deducting production services and welfare funds was divided into dividends, development funds, general reserves, and purpose reserves based on the decision of the General Meeting Shareholders. In addition to the distribution of dividends, the Bank also determined and respected the rights of shareholders to as follows: Bank telah menyelenggarakan RUPS Tahunan secara tepat waktu. RUPS Tahunan 2021 dilaksakan pada tanggal 15 Februari 2021. RUPS Tahunan telah diselenggarakan dengan baik sesuai dengan agenda yang telah ditetapkan. The Bank held the Annual GMS in a timely manner. The 2021 Annual GMS was held on February 15, 2021. The Annual GMS was well organized according to the agenda that had been set. Bank BPD DIY telah memberikan perlakuan yang sama terhadap seluruh pemegang saham sesuai dengan ketentuan yang berlaku dan menjamin bahwa setiap pemegang saham mendapatkan perlakuan yang wajar serta dapat menggunakan hak-haknya sejalan dengan Anggaran Dasar dan peraturan perundang-undangan yang berlaku. Bank BPD DIY gave equal treatment to all shareholders in accordance with applicable regulations and guaranteed that each shareholder received fair treatment and could exercise their rights in accordance with the Articles of Association and the prevailing laws and regulations. Dalam hal pemenuhan kepentingan stakeholders lainnya, Bank BPD DIY senantiasa berkomitmen untuk selalu meningkatkan nilai pemegang saham dan stakeholder lainnya. Kepada In terms of fulfilling the interests of other stakeholders, Bank BPD DIY always committed to always increasing the value of shareholders and other stakeholders. To customers, Bank Laporan Tahunan 2021 1. Propose, approve the appointment and dismissal of the Board of Commissioners and the Board of Directors. 2. Approve changes to the Articles of Association including changes in capital. 3.Approve the merger, consolidation, acquisition and separation of the Company, submission of application for the bankruptcy of the Company, and dissolution. 4. Request reports and explanations regarding certain matters to the Board of Directors and Board of Commissioners of the Company with due observance of the applicable regulations in the Capital Market sector in Indonesia. 5. Attend and vote at the GMS. 6. Receive payment of dividends and the remaining assets resulting from the liquidation. 7. Exercise other rights under the Law on PT.
53. Report of Directors and Board of Commissioners 51 nasabah , Bank BPD DIY berkomitmen untuk senantiasa memfokuskan diri kepada para nasabah melalui pelaksanaan tanggung jawab kepada nasabah melalui pada produk dan pelayanan yang optimal sehingga nasabah memperoleh kepuasan yang pada akhirnya berdampak pada hadirnya kepercayaan dan loyalitas dari nasabah terhadap Bank. Bank telah menetapkan rencana kerja untuk meningkatkan kepuasan nasabah dengan melakukan berbagai program antara lain dengan adanya perlindungan bagi nasabah, edukasi nasabah serta penyelesaian pengaduan nasabah. BPD DIY committed to always focusing on customers through the implementation of responsibilities to customers through optimal products and services so that customers obtained satisfaction which ultimately had an impact on the presence of trust and loyalty from customers to the Bank. The Bank established a work plan to improve customer satisfaction by carrying out various programs by providing protection for customers, customer education and settlement of customer complaints. Terkait dengan pemenuhan kepentingan para pemasok, pelaksanaan pengadaan barang dan jasa Bank BPD DIY senantiasa menerapkan prinsip efisien, efektif, transparan, terbuka, bersaing, adil/tidak diskriminatif, dan akuntabel. Bank BPD DIY melaksanakan pengadaan barang dan jasa sesuai dengan ketentuan yang diatur dalam pedoman, dan selalu berupaya untuk meningkatkan profesionalisme, integritas, keahlian, pengetahuan tentang risiko pengadaan barang/jasa serta tanggung jawab melalui pelatihan dan sertifikasi keahlian pengadaan barang/jasa. Regarding the fulfillment of the interests of suppliers, the implementation of the procurement of goods and services of Bank BPD DIY applied the principles of efficiency, effectiveness, transparency, openness, competition, fairness/nondiscrimination, and accountability. Bank BPD DIY carried out the procurement of goods and services in accordance with the provisions stipulated in the guidelines, and strived to improve professionalism, integrity, expertise, knowledge of risks to the procurement of goods/services and responsibilities through training and certification of expertise to the procurement of goods/services. Meski aktivitas operasional yang dijalankan oleh Bank BPD DIY tidak berdampak secara langsung pada lingkungan, namun aspek lingkungan menjadi bagian dari komitmen Bank dalam menjalankan program CSR sebagai bentuk langkah nyata kepedulian Bank terhadap kelestarian lingkungan yang memiliki pengaruh dalam kehidupan masyarakat dan keberlangsungan Bank BPD DIY sebagai entitas perbankan. Kepedulian tersebut diwujudkan melalui langkah pemeliharaan lingkungan hidup dengan berbagai program pelestarian lingkungan. Langkah nyata yang dilakukan Bank salah satunya dengan melaksanakan penghematan dalam setiap kegiatan operasional Bank. Selain itu, Bank juga mentargetkan untuk dapat turut andil dalam pelestarian lingkungan di sekitar operasional Bank. Although the operational activities carried out by Bank BPD DIY did not have a direct impact on the environment, the environmental aspect became part of the Bank's commitment to carrying out CSR programs as a form of the Bank's real concern for environmental sustainability which had an influence on people's lives and the sustainability of Bank BPD DIY as an entity. This concern was realized through environmental preservation measures with various environmental conservation programs. One of the concrete steps taken by the Bank was to implement savings in every operational activity of the Bank. In addition, the Bank also targeted to take part in preserving the environment around the Bank's operations. Karyawan yang dimiliki Bank BPD DIY merupakan stakeholder penting yang memegang peranan penting dalam menjaga roda bisnis agar dapat terus bergerak untuk mencapai keberlangsungan bisnis di masa kini dan masa mendatang. Berangkat dari hal tersebut, Bank BPD DIY berkomitmen untuk senantiasa menjamin karyawan terpenuhi seluruh haknya dan memperoleh kesejahteraan yang baik sehingga mampu mendorong adanya kinerja optimal dalam menjalankan fungsinya di dalam menjalankan operasional Bank. Hal tersebut diwujudkan melalui program-program CSR yang dilaksanakan di bidang ketenagakerjaan. Bank BPD DIY terus meningkatkan kesejahteraan karyawan serta menciptakan lingkungan kerja yang aman dan sehat guna meningkatkan motivasi kinerja, loyalitas, hingga keamanan dan kesehatan para karyawan. Secara konsisten, Bank BPD DIY berupaya untuk mencetak SDM yang tangguh, kompeten, profesional dan berintegritas tinggi melalui kebijakan sistem manajemen SDM berbasis kompetensi yang mengacu pada Sistem Manajemen Terintegrasi. Employees owned by Bank BPD DIY became important stakeholders who owned an important role in maintaining the business wheels so that they could continue to move to achieve business continuity in the present and in the future. Hence, Bank BPD DIY committed to always ensuring that all employees' rights were fulfilled and obtained good welfare so that they were able to encourage optimal performance in carrying out their functions in carrying out Bank operations. This was realized through CSR programs implemented in the employment sector. Bank BPD DIY continued to improve employee welfare and create a safe and healthy work environment in order to increase performance motivation, loyalty, to the safety and health of employees. Consistently, Bank BPD DIY strived to produce strong, competent, professional and high-integrity human resources through a competency-based HR management system policy refering to the Integrated Management System. 2021 Annual Report
54. 52 Laporan Direksi dan Dewan Komisaris Bank senantiasa menerapkan keterbukaan informasi yang dibutuhkan bagi para pemangku kepentingan . Terkait kepemilikan saham, Bank telah mengungkapkan informasi terkait pemegang saham Bank BPD DIY, pemegang saham 5% atau lebih, serta kepemilikan saham Direksi dan Dewan Komisaris baik langsung dan tidak langsung. The Bank implemented information disclosure required for stakeholders. Regarding share ownership, the Bank disclosed information regarding the shareholders of Bank BPD DIY, shareholders of 5% or more, as well as direct and indirect share ownership of the Board of Directors and the Board of Commissioners. Bank juga melaksanakan pengungkapan informasi melalui Laporan Tahunan. Laporan tahunan Bank BPD DIY telah memuat visi, misi, tujuan dan sasaran Bank, kinerja keuangan dan non keuangan, kebijakan dividen, detail biografi dari semua Direksi dan Dewan Komisaris, rincian kehadiran masing-masing Direksi dan Dewan Komisaris dalam semua rapat Direksi dan Dewan Komisaris yang diadakan sepanjang tahun, transaksi pihak terkait serta Kantor Akuntan Publik beserta biaya audit dan non auditnya. The Bank also carried out information disclosure through the Annual Report. The annual report of Bank BPD DIY contained the Bank's vision, mission, goals and objectives, financial and non-financial performance, dividend policy, detailed biographies of all Directors and Board of Commissioners, details of the attendance of each Board of Directors and Board of Commissioners in all Board of Directors and Board of Commissioners meetings held throughout the year, related party transactions and the Public Accounting Firm and their audit and non-audit fees. Selain melalui laporan tahunan, Bank telah mengungkapkan informasi perusahaan melalui Laporan Triwulanan, laporan keuangan yang dapat dilihat pada website Bank. Masyarakat dapat mengakses seluruh laporan keuangan dan non keuangan yang telah disampaikan Bank BPD DIY secara transparan melalui berbagai sarana yang tersedia tepat waktu, lengkap dan akurat. Bank BPD DIY juga telah menyediakan akses informasi bagi para pemangku kepentingan untuk mendapatkan informasi lebih lanjut melalui Sekretaris Perusahaan. Selain itu, salah satu bentuk penyebarluasan informasi Bank BPD DIY kepada publik yaitu dengan melakukan siaran pers. In addition to the annual report, the Bank disclosed company information through the Quarterly Reports, financial reports that could be viewed on the Bank's website. The public could access all financial and non-financial reports submitted by Bank BPD DIY transparently through various available facilities in a timely, complete and accurate manner. Bank BPD DIY also provided access to information for stakeholders to obtain further information through the Corporate Secretary. In addition, one form of disseminating Bank BPD DIY information to the public was by conducting press releases. Terkait tanggung jawab Dewan Komisaris, Dewan Komisaris memberikan arahan kepada Direksi dalam menjalankan perusahaan dan menerapkan GCG. Sepanjang tahun 2021 Dewan Komisaris telah memberikan rekomendasi serta melakukan tugas dan tanggung jawab Dewan Komisaris melalui forum rapat koordinasi dan hasilnya disampaikan secara formal melalui Surat Dewan Komisaris. Untuk pengawasan implementasi strategi Bank, Dewan Komisaris mengarahkan, memantau dan mengevaluasi pelaksanaan kebijakan strategis bank tersebut. Regarding the responsibilities of the Board of Commissioners, the Board of Commissioners provided direction to the Board of Directors in running the company and implementing GCG. Throughout 2021 the Board of Commissioners provided recommendations and carried out the duties and responsibilities of the Board of Commissioners through coordination meeting forums and the results were formally submitted through the Board of Commissioners' Letter. To supervise the implementation of the Bank's strategy, the Board of Commissioners directed, monitored and evaluated the implementation of the bank's strategic policies. Terkait komposisi Dewan Komisaris, saat ini Bank memiliki 67% Komisaris Independen dari jumlah Dewan Komisaris yang ada di Bank melebihi ketentuan dari regulator. Komposisi Komisaris Independen pada posisi 31 Desember 2021 berjumlah 2 (dua) orang dari 3 (tiga) orang komposisi Dewan Komisaris. Regarding the composition of the Board of Commissioners, currently the Bank had 67% Independent Commissioners of the total number of Board of Commissioners in the Bank, exceeding the provisions of the regulator. The composition of the Independent Commissioners at the position of December 31, 2021 consisted 2 (two) out of 3 (three) members of the Board of Commissioners. Dalam rangka mendukung efektivitas tugas dan tanggungjawabnya, Dewan Komisaris dibantu oleh Sekretaris Dewan Komisaris dan Komite-komite yang bertanggung jawab kepada Dewan Komisaris, antara lain, Komite Audit, Komite In order to support the effectiveness of its duties and responsibilities, the Board of Commissioners was assisted by the Secretary to the Board of Commissioners and the committees who were responsible to the Board of Commissioners; they Laporan Tahunan 2021
55. 53 Report of Directors and Board of Commissioners Pemantau Risiko serta Komite Remunerasi dan Nominasi . Komite Audit dibentuk dalam rangka membantu pelaksanaan tugas dan fungsi Dewan Komisaris dengan tanggung jawab melakukan pengawasan terhadap sistem dan proses Pelaporan Keuangan, proses audit atas laporan keuangan Perseroan, evaluasi atas pelaksanaan pengawasan internal (internal control) Bank, evaluasi atas kinerja Internal Auditor Bank, dan pengawasan kinerja teknis dan operasional serta pemenuhan ketentuan dan peraturan perundang-undangan lainnya. Komite Pemantau Risiko memiliki tugas dalam pelaksanaan pemantauan dan monitoring pelaksanaan Manajemen Risiko di lingkungan Bank BPD DIY yang menjalankan kegiatan usaha di industri perbankan. Komite Remunerasi dan Nominasi dibentuk guna membantu tugas Dewan Komisaris menjalankan fungsi Remunerasi dan Nominasi. were the Audit Committee, the Risk Monitoring Committee and the Remuneration and Nomination Committee. The Audit Committee was formed in order to assist the implementation of the duties and functions of the Board of Commissioners with responsibility for supervising the Financial Reporting system and process, auditing the Company's financial statements, evaluating the implementation of the Bank's internal control, evaluating the performance of the Bank's Internal Auditor, and supervision of technical and operational performance as well as the fulfillment of provisions and other laws and regulations. The Risk Monitoring Committee had the task of monitoring and monitoring the implementation of Risk Management within Bank BPD DIY which carried out business activities in the banking industry. The Remuneration and Nomination Committee was formed to assist the Board of Commissioners in carrying out the Remuneration and Nomination function. Sebagai salah satu upaya dalam mengukur atau memetakan kondisi perusahaan dalam penerapan GCG adalah melalui GCG Assessment. Bank BPD DIY secara berkala melakukan penilaian sendiri (self assessment) untuk mengukur pelaksanaan tata kelola terhadap kebijakan-kebijakan yang berlaku. Hasil penilaian self assessment Bank pada tahun 2021 adalah peringkat 2 (dua). Hal ini mencerminkan manajemen Bank telah melakukan penerapan Tata Kelola yang secara umum baik. Hal ini tercermin dari pemenuhan yang memadai atas prinsip Tata Kelola yang baik. Dalam hal terdapat kelemahan dalam penerapan prinsip Tata Kelola yang baik maka secara umum kelemahan tersebut kurang signifikan dan dapat diselesaikan dengan tindakan normal oleh manajemen Bank. As one of the efforts to measure or map the company's condition in implementing GCG was through GCG Assessment. Bank BPD DIY periodically conducted a self-assessment to measure the implementation of governance against applicable policies. The results of the Bank's self-assessment assessment in 2021 were ranked 2 (two). This reflected that the Bank's management implemented generally good Governance. This was reflected in the adequate fulfillment of the principles of Good Governance. In the event that there were weaknesses in the application of the principles of Good Governance, in general, these weaknesses were less significant and could be resolved by normal actions by the Bank's management. Pada tahun 2021, perkembangan penerapan tata kelola perusahaan dilakukan dengan menindaklanjuti rekomendasi dari hasil assessment. Tindak lanjut dari rekomendasi tersebut antara lain: 1. Bank telah menyusun rencana stratejik tentang pengelolaan sumber daya manusia. 2. Bank telah melakukan pembangunan Data Recovery Center (DRC) sesuai dalam Project Charter DRC. 3. Bank telah melakukan review terhadap kebijakan limit risiko kredit serta penetapan risiko kredit. 4. Bank telah melakukan review terhadap kebijakan risiko likuiditas antara lain terkait kecukupan likuiditas pada kondisi normal dan kondisi krisis. In 2021, progress on the implementation of corporate governance was carried out by following up on the recommendations from the assessment results. Follow-up to these recommendations included: 1. The Bank prepared a strategic plan on human resource management. 2. The Bank built a Data Recovery Center (DRC) according to the DRC Project Charter. 3. The Bank reviewed the credit risk limit policy and credit risk determination. 4. The Bank reviewed the liquidity risk policy related to the adequacy of liquidity in normal conditions and crisis conditions. Penilaian Komite di Bawah Direksi Committee Assessment Under the Board of Directors Dalam melaksanakan tugasnya, Direksi dibantu oleh Komite di bawah Direksi sesuai dengan Surat keputusan Direksi No. 0298/ OM 0001 tanggal 29 Oktober 2021 tentang Buku Pedoman Perusahaan Tata Kerja Organisasi PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta, yaitu: In carrying out their duties, the Board of Directors was assisted by a Committee under the Board of Directors in accordance with the Decree of the Board of Directors No. 0298/OM 0001 dated October 29, 2021 regarding Company Guidelines for Organizational Work Procedures of PT Bank Pembangunan Daerah Special Region of Yogyakarta, namely: 2021 Annual Report
56. 54 Laporan Direksi dan Dewan Komisaris a . Komite Manajemen Risiko Merupakan komite yang dibentuk Direksi untuk membantu tugas-tugas Direksi sesuai prinsip good corporate governance di bidang manajemen risiko. Tugas Komite Manajemen Risiko yaitu melakukan penilaian profil risiko, melakukan penilaian good corporate governance, dan melakukan penilaian tingkat kesehatan Bank. b. Komite Pengarah Teknologi Informasi (TI) Merupakan komite yang dibentuk Direksi untuk membantu tugas-tugas Direksi sesuai prinsip good corporate governance di bidang teknologi informasi. Tugas Komite Pengarah TI antara lain memberikan rekomendasi kepada Direksi yang mencakup rencana strategis teknologi informasi (information technology strategic plan) yang sesuai dengan rencana strategis kegiatan usaha Bank, merumuskan kebijakan dan prosedur teknologi informasi serta Pemantauan atas kinerja teknologi informasi dan upaya peningkatannya. c. Asset Liability Committee (ALCO) Merupakan komite yang dibentuk Direksi untuk membantu tugas-tugas Direksi sesuai prinsip good corporate governance di bidang aset dan liabilitas. Dalam tugasnya, ALCO bertanggung jawab atas pencapaian rentabilitas bank sesuai dengan target keuntungan (laba), pertumbuhan neraca, dan beberapa ukuran rentabilitas yang telah ditetapkan dalam anggaran. Selain itu ALCO juga mempunyai tugas dan tanggung jawab melakukan evaluasi posisi risiko suku bunga dan strategi Bank untuk memastikan bahwa hasil risk taking position Bank telah konsisten dengan tujuan pengelolaan risiko bunga, melakukan review atas posisi likuiditas bank dan merumuskan besarnya persentase likuiditas yang akan dipertahankan Bank serta menyusun strategi atas perubahan-perubahan yang terjadi di pasar ataupun perubahan-perubahan regulasi yang terjadi secara tiba-tiba d. Komite SDM Merupakan komite yang dibentuk Direksi untuk memberikan masukan dan rekomendasi terhadap pelaksanaan program pengembangan karir dan penyelesaian pelanggaran ketentuan atau tata tertib pegawai Bank, sepanjang diperlukan Direksi. Komite SDM bertugas menetapkan kebijakan dan strategi pengelolaan SDM Bank sehingga perusahaan dapat mencapai hasil usaha yang maksimal. e. Komite Kebijakan Perkreditan Merupakan komite yang dibentuk Direksi dalam merumuskan kebijakan, mengawasi pelaksanaan kebijaksanaan, memantau perkembangan dan kondisi portofolio perkreditan serta memberikan saran-saran langkah perbaikan. Tugas Komite Kebijakan Perkreditan antara lain memberikan masukan kepada Direksi dalam rangka penyusunan kebijakan perkreditan Bank, terutama yang berkaitan dengan perumusan risiko yang melekat pada aktivitas fungsional perkreditan. a. Risk Management Committee It was formed by the Board of Directors to assist the duties of the Board of Directors in accordance with the principles of good corporate governance in the field of risk management. The duties of the Risk Management Committee were to conduct risk profile assessments, conduct good corporate governance assessments, and assess the Bank's soundness level. b. Information Technology (IT) Steering Committee It was formed by the Board of Directors to assist the duties of the Board of Directors in accordance with the principles of good corporate governance in the field of information technology. The duties of the IT Steering Committee included providing recommendations to the Board of Directors which included an information technology strategic plan in accordance with the Bank's business activity strategic plan, formulating information technology policies and procedures as well as monitoring the performance of information technology and its improvement efforts. c. Asset Liability Committee (ALCO) It was formed by the Board of Directors to assist the duties of the Board of Directors in accordance with the principles of good corporate governance in the areas of assets and liabilities. In its duties, ALCO was responsible for achieving bank profitability in accordance with the profit target (profit), balance sheet growth, and several profitability measures that had been set in the budget. In addition, ALCO also had the duty and responsibility to evaluate the interest rate risk position and the Bank's strategy to ensure that the results of the Bank's risk taking position were consistent with the objectives of interest risk management, review the bank's liquidity position and formulate the percentage of liquidity to be maintained by the Bank and formulate strategies for changes that occured in the market or regulatory changes that occured suddenly d. HR Committee It was formed by the Board of Directors to provide input and recommendations on the implementation of career development programs and the resolution of violations of the Bank's employee regulations or rules, as long as the Board of Directors requires it. The HR Committee was tasked with setting policies and strategies for managing the Bank's HR so that the company could achieve maximum business results. e. Credit Policy Committee It was formed by the Board of Directors in formulating policies, overseeing the implementation of policies, monitoring the development and condition of the credit portfolio and providing suggestions for improvement. The duties of the Credit Policy Committee were toprovide input to the Board of Directors in the context of formulating the Bank's credit policies, especially those relating to the formulation of risks inherent in credit functional activities. Selama tahun 2021, Direksi menilai bahwa komite-komite di bawah Direksi telah menjalankan tugas dan tanggungjawabnya dengan baik. During 2021, the Board of Directors considered that the committees under the Board of Directors had carried out their duties and responsibilities well. Laporan Tahunan 2021
57. 55 Report of Directors and Board of Commissioners Perubahan Komposisi Anggota Direksi Selama tahun 2021 , Komposisi anggota Direksi Bank BPD DIY tidak mengalami perubahan. Susunan Direksi Bank BPD DIY berjumlah 4 (empat) orang. Sehingga Komposisi Direksi selama tahun 2021 berjumlah 4 (empat) orang yang terdiri dari 1 (satu) orang Direktur Utama dan 3 (tiga) orang Direktur. Seluruh Direksi berdomisili pada Kantor Pusat Bank BPD DIY. Komposisi Direksi dapat dilihat di bawah ini. Santoso Rohmad : R. Agus Trimurjanto : Cahya Widi : Dian Ari Ani : Direktur Utama Direktur Pemasaran Direktur Umum Direktur Kepatuhan Changes in the Composition of the Members of The Board of Directors During 2021, the composition of the members of the Board of Directors of Bank BPD DIY did not change. The composition of the Board of Directors of Bank BPD DIY was 4 (four) people. Thus, the composition of the Board of Directors during 2021 is 4 (four) people consisted of 1 (one) President Director and 3 (three) Directors. All Directors were domiciled at the Head Office of Bank BPD DIY. The composition of the Board of Directors can be seen below. Santoso Rohmad R. Agus Trimurjanto Cahya Widi Dian Ari Ani : : : : President Director Director of Marketing Director of General Affairs Director of Compliance Penutup Closing Direksi menyampaikan terima kasih kepada Dewan Komisaris yang telah memberikan arahan dalam pencapaian kinerja Bank, sehingga Bank mampu memberikan kinerja yang baik di tahun 2021. Direksi memberikan penghargaan yang setinggitingginya atas kepercayaan, komitmen dan kerja sama dari seluruh pemangku kepentingan, khususnya kepada jajaran tim manajemen dan seluruh karyawan yang telah bekerja keras di tengah tantangan kondisi perekonomian yang masih terdampak pandemi COVID-19. The Board of Directors would like to thank the Board of Commissioners for providing direction in achieving the Bank's performance, so that the Bank was able to provide a good performance in 2021. The Board of Directors gave the highest appreciation for the trust, commitment and cooperation of all stakeholders, especially to the team management and all employees who had worked hard in the midst of challenging economic conditions still affected by the COVID-19 pandemic. Direksi juga mengucapkan penghargaan yang setinggitingginya kepada pemegang saham, nasabah dan mitra kerja Bank. Atas dukungan yang diberikan selama ini, Bank mampu berkembang dan senantiasa menunjukkan pencapaian kinerja yang sangat baik. Kedepannya, kami tetap berkomitmen untuk selalu memberikan yang terbaik guna perbaikan pencapaian kinerja secara berkelanjutan. Direksi berharap bahwa Bank akan menjadi bagian penting dan berkontribusi dalam meningkatkan pertumbuhan perekonomian di Indonesia. The Board of Directors also expressed its highest appreciation to the shareholders, customers and partners of the Bank. For the support given so far, the Bank was able to grow and always showed the achievement of excellent performance. In the future, we remain committed to always providing the best for continuous improvement of performance achievement. The Board of Directors hopes that the Bank will become an important part and contribute to increasing economic growth in Indonesia. Yogyakarta, April 2022 Atas Nama Direksi On behalf of the Board of Directors PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta Santoso Rohmad Direktur Utama / President Director 2021 Annual Report
58. 56 Laporan Direksi dan Dewan Komisaris Laporan Dewan Komisaris Board of Commissioners ’ Report AINUN NA’IM Komisaris Utama (Independen) President Commissioner (Independent) Laporan Tahunan 2021
59. 57 Report of Directors and Board of Commissioners Pemegang saham dan para pemangku kepentingan lainnya yang kami hormati , Puji syukur kehadirat Allah SWT, atas berkat rahmat dan karunia-Nya, Bank BPD DIY tetap tumbuh di tengah tantangan kondisi perekonomian yang masih terdampak COVID-19 dan mampu memberikan kinerja yang baik di tahun 2021. Our respected shareholders and other stakeholders, Praise be to Allah SWT, for His blessings and grace, Bank BPD DIY continued to grow amidst the challenges of economic conditions still affected by COVID-19 and was able to provide good performance in 2021.. Pada kesempatan ini, Dewan Komisaris akan menyampaikan laporan pengawasan dan pemberian nasihat kepada Direksi sepanjang tahun 2021. Dalam laporan ini akan kami sampaikan antara lain penilaian kinerja Direksi, pandangan atas prospek usaha yang disusun Direksi, pandangan atas penerapan tata kelola Bank, serta susunan dan perubahan komposisi anggota Dewan Komisaris. Berikut kami sampaikan laporan pengawasan dan pemberian nasihat Dewan Komisaris terhadap jalannya kepengurusan Bank untuk tahun buku 2021. On this occasion, the Board of Commissioners submitted a supervisory report and provide advice to the Board of Directors throughout 2021. In this report we conveyed the performance assessment of the Board of Directors, views on business prospects prepared by the Board of Directors, views on the implementation of Bank governance, as well as the composition and changes composition of the members of the Board of Commissioners. Here, we present the supervisory report and advice from the Board of Commissioners regarding the management of the Bank for the 2021 financial year. Penilaian Kinerja Direksi Board of Directors Performance Assessment Sebelum menyampaikan pandangan Dewan Komisaris atas pencapaian kinerja Direksi, Dewan Komisaris akan menyampaikan frekuensi dan cara pemberian nasihat kepada Direksi serta pengawasan Dewan Komisaris terhadap perumusan dan implementasi strategi. Prior to conveying the views of the Board of Commissioners on the Board of Directors' performance achievements, the Board of Commissioners conveyed the frequency and method of providing advice to the Board of Directors as well as the Board of Commissioners' control of strategy formulation and implementation. Frekuensi dan Cara Pemberian Nasihat Kepada Direksi Frequency and How to Give Advice to the Board of Directors Pemberian nasihat oleh Dewan Komisaris dilakukan melalui forum Rapat Gabungan Dewan Komisaris dengan Direksi dan Rapat Koordinasi yang hasilnya disampaikan secara formal melalui Surat Dewan Komisaris. Rapat Koordinasi dilaksanakan secara triwulanan dan/atau setiap saat sesuai dengan tingkat kebutuhan dan urgensi yang perlu dibahas dalam rapat. Selama tahun 2021, Dewan Komisaris telah menyelenggarakan 10 (sepuluh) kali Rapat Gabungan Dewan Komisaris dengan Direksi. Selain itu, selama tahun 2021 Dewan Komisaris juga telah mengeluarkan Surat Keputusan Dewan Komisaris antara lain: 1. Surat Keputusan Dewan Komisaris Nomor Nomor 001/ KPTS/2021 tanggal 28 Mei 2021 Tentang Penghasilan Bulanan Direksi dan Dewan Komisaris PT Bank BPD DIY. The advice given by the Board of Commissioners was carried out through a Joint Meeting of the Board of Commissioners with the Board of Directors and a Coordination Meeting, and the results were formally conveyed through a letter from the Board of Commissioners. Coordination Meetings were held quarterly and/or at any time according to the level of need and urgency that needed to be discussed in the meeting. During 2021, the Board of Commissioners held 10 (ten) Joint Meetings of the Board of Commissioners and the Board of Directors. In addition, during 2021 the Board of Commissioners also issued a Decree of the Board of Commissioners, including: 1. Decree of the Board of Commissioners Number 001/ KPTS/2021 dated May 28, 2021 concerning Monthly Income of the Directors and Board of Commissioners of PT Bank BPD DIY. 2021 Annual Report
60. 58 Laporan Direksi dan Dewan Komisaris 2 . Surat Keputusan Dewan Komisaris Nomor 002/ KPTS/DK/2021 tanggal 15 Desember 2021 tentang Pemberhentian Serta Pengangkatan Sekretaris dan Staff Sekretaris Dewan Komisaris PT Bank BPD DIY. 2. Decree of the Board of Commissioners Number 002/ KPTS/DK/2021 dated December 15, 2021, concerning the Dismissal and Appointment of the Secretary and Staff of the Secretary to the Board of Commissioners of PT Bank BPD DIY. Pengawasan Terhadap Perumusan dan Implementasi Strategi Supervision of Strategy Formulation and Its Implementation Selama tahun 2021, Dewan Komisaris telah melaksanakan tugas, kewajiban dan tanggungjawabnya yaitu melakukan pengawasan terhadap perumusan strategi dan implementasi strategi Bank sesuai peraturan perundang-undangan yang berlaku dan Anggaran Dasar Bank. Pengawasan terhadap perumusan strategi Bank dilaksanakan dengan melakukan pengawasan terhadap penyusunan Rencana Bisnis Bank (RBB). Sedangkan pengawasan terhadap implementasi strategi Dewan Komisaris telah mengarahkan, memantau dan mengevaluasi pelaksanaan kebijakan strategis sebagai bentuk tugas pengawasan Dewan Komisaris yang meliputi diantaranya: 1. Evaluasi Kinerja Bank 2.Pengawasan terhadap Rencana Bisnis Bank (RBB) Perubahan Tahun 2021 3. Pengawasan terhadap usulan Penyempurnaan Kebijakan Perkreditan Bank 4. Pengawasan terhadap persiapan Spin Off Unit usaha Syariah Bank BPD DIY 5. Pengawasan terhadap ITSP (IT Strategic Plan) During 2021, the Board of Commissioners carried out its duties, obligations and responsibilities, namely supervising the formulation of strategy and implementation of the Bank's strategy in accordance with applicable laws and regulations and the Bank's Articles of Association. Supervision of the formulation of the Bank's strategy was carried out by supervising the preparation of the Bank's Business Plan (RBB). Meanwhile, the supervision of the implementation of the Board of Commissioners' strategy directed, monitored and evaluated the implementation of strategic policies as a form of the Board of Commissioners' supervisory duties which included: 1. Bank Performance Evaluation 2. Supervision of Bank Business Plan (RBB) Changes in 2021 Pandangan Atas Kinerja Direksi View on The Performance of The Board of Directors Dalam memberikan penilaian atas kinerja Direksi, Dewan Komisaris mempertimbangkan beberapa aspek sebagai dasar penilaiannya. Aspek tersebut antara lain, kondisi perekonomian, capaian kinerja yaitu kinerja operasional, kinerja keuangan dan tingkat kesehatan perusahaan. Penilaian atas kinerja Direksi dapat disampaikan sebagai berikut. In assessing the performance of the Board of Directors, the Board of Commissioners considered several aspects as the basis for its assessment. These aspects included economic conditions, performance achievements, namely operational performance, financial performance and the level of company soundness. Assessment of the performance of the Board of Directors was submitted as follows. Pada paruh pertama 2021, perekonomian global secara umum melanjutkan tren perbaikan, setelah terkontraksi sangat dalam pada Triwulan II 2020. Pada Triwulan I 2021, perekonomian AS berhasil keluar dari zona kontraksi, sementara Tiongkok dan India melanjutkan tren pertumbuhan ekonomi yang positif. Pertumbuhan ekonomi Tiongkok Triwulan I 2021 bahkan mencapai 18,3%, ditopang oleh peningkatan konsumsi dan jasa seiring normalisasi aktivitas masyarakat, kenaikan permintaan ekspor, ekspansi industri, serta base effect. Pada Triwulan II 2021, pertumbuhan ekonomi makin kuat terutama di AS (12,2%), Kawasan Euro (14,2%), Jepang (7,6%), dan India (20,1%). Selain dipengaruhi oleh dukungan stimulus kebijakan dan percepatan vaksinasi, kinerja tersebut juga dipengaruhi oleh faktor base effect sejalan dengan pertumbuhan ekonomi pada Triwulan II 2020 yang sangat rendah. In the first half of 2021, the global economy in general continued an improving trend, after contracting very deeply in Q2 2020. In Q1 2021, the US economy managed to get out of the contraction zone, while China and India continued a positive economic growth trend. China's economic growth in the first quarter of 2021 even reached 18.3%, supported by increased consumption and services in line with the normalization of community activities, increased export demand, industrial expansion, and the base effect. In Quarter II 2021, economic growth was getting stronger, especially in the US (12.2%), the Euro Area (14.2%), Japan (7.6%) and India (20.1%). Besides being influenced by the support of policy stimulus and acceleration of vaccination, this performance was also influenced by the base effect factor in line with the very low economic growth in the second quarter of 2020. Laporan Tahunan 2021 3. Supervision of the proposed Improvement of Bank Credit Policy 4. Supervision of the preparation of the Sharia Business Unit Spin Off of Bank BPD DIY 5. Supervision of ITSP (IT Strategic Plan)
61. Report of Directors and Board of Commissioners 59 Setelah sempat tertahan pada Triwulan III , pemulihan ekonomi global untuk keseluruhan 2021 berlanjut, pada Triwullan IV ekonomi dunia tumbuh 5,9% pada tahun 2021, setelah kontraksi 3,1% pada tahun 2020. Kendati dengan laju pertumbuhan yang sedikit lebih lambat daripada perkiraan sebelumnya. Ke depan, pemulihan ekonomi dunia diperkirakan masih berlanjut. After being stuck in the third quarter, the global economic recovery for the whole of 2021 continued, in the fourth quarter the world economy grew 5.9% in 2021, after a 3.1% contraction in 2020. Although the growth rate was slightly slower than previously estimated. Looking ahead, the world economic recovery was expected to continue. Demikian pula kondisi perekonomian di Indonesia, upaya pengendalian pandemi COVID-19 yang dilakukan Pemerintah bersama seluruh stakeholders, termasuk semua masyarakat Indonesia, telah berhasil mendongkrak pertumbuhan perekonomian nasional. Inflasi sepanjang tahun 2021 secara umum relatif stabil dan terjaga pada level yang rendah. Inflasi tahun 2021 tercatat sebesar 1,87% (YoY). Pemerintah meyakini bahwa koordinasi dan sinergi dengan seluruh stakeholders dalam menerapkan strategi pemulihan ekonomi akan membuat ekonomi tumbuh di kisaran 4,0%-5,0% (YoY) di Triwulan I-2022. Hal itu akan mendukung pencapaian target pertumbuhan ekonomi sebesar 5,2% (YoY) di akhir 2022 mendatang. Pemerintah memiliki optimisme agar akselerasi pemulihan ekonomi tetap terjaga di tahun 2022. Optimisme tersebut tentu sejalan dengan prospek pemulihan ekonomi global dan perdagangan dunia, serta kecepatan pemulihan antarnegara yang telah mampu mengendalikan kasus COVID-19, termasuk kecepatan dan akses pelaksanaan vaksinasi, serta adaptasi kebiasaan baru di semua negara. Likewise, economic conditions in Indonesia, efforts to control the COVID-19 pandemic by the Government together with all stakeholders, including all Indonesian people, succeeded in boosting national economic growth. Inflation throughout 2021 in general was relatively stable and maintained at a low level. Inflation in 2021 was recorded at 1.87% (YoY). The government believed that coordination and synergy with all stakeholders in implementing the economic recovery strategy will make the economy grow in the range of 4.0%-5.0% (YoY) in Q1-2022. This will support the achievement of the economic growth target of 5.2% (YoY) by the end of 2022. The government had optimism that the acceleration of economic recovery will be maintained in 2022. This optimism was certainly in line with the prospects for global economic recovery and world trade, as well as the speed of recovery between countries that had been able to control COVID-19 cases, including speed and access to vaccinations, as well as adaptation of new habits in all countries. Dari sisi industri perbankan, ketahanan sistem keuangan tetap terjaga dan intermediasi perbankan melanjutkan perbaikan secara bertahap. Rasio kecukupan modal (Capital Adequacy Ratio /CAR) perbankan Desember 2021 tetap tinggi sebesar 25,67%, dan rasio kredit bermasalah (Non Performing Loan/NPL) tetap terjaga, yakni 3,00% (bruto) dan 0,88% (neto). Intermediasi perbankan terus membaik dengan pertumbuhan kredit sebesar 5,24% (YoY) pada Desember 2021. Permintaan kredit terus mengalami perbaikan sejalan dengan meningkatnya aktivitas korporasi dan rumah tangga. Sementara itu dari sisi penawaran, standar penyaluran kredit terus melonggar khususnya untuk kredit investasi dan modal kerja, seiring dengan menurunnya persepsi risiko kredit. Pertumbuhan kredit UMKM juga meningkat didorong oleh meningkatnya permintaan sejalan dengan pemulihan aktivitas dunia usaha serta dukungan program Pemerintah. Pemulihan kinerja korporasi diprakirakan berlanjut, yang tercermin dari berlanjutnya perbaikan penjualan dan belanja modal (capital expenditure). Beberapa sektor menunjukkan kesiapan untuk memenuhi peningkatan permintaan khususnya sektor Komoditas dan Manufaktur. Bank Indonesia terus memperkuat sinergi kebijakan dengan Pemerintah dan otoritas lainnya di sektor keuangan untuk mendorong peningkatan kredit dan pembiayaan perbankan kepada dunia usaha, terutama dari sisi permintaan sejalan dengan meningkatnya kegiatan ekonomi. From the banking industry perspective, financial system resilience was maintained, and banking intermediation continued to improve gradually. The banking capital adequacy ratio (CAR) in December 2021 remained high at 25.67%, and the ratio of non-performing loans (NPL) was maintained at 3.00% (gross) and 0.88% (net). Banking intermediation continued to improve with credit growth of 5.24% (YoY) in December 2021. Credit demand continued to improve in line with increased corporate and household activities. Meanwhile, on the supply side, lending standards continued to loosen, particularly for investment loans and working capital, in line with the declining perception of credit risk. MSME loan growth also increased, driven by increasing demand in line with the recovery in business activity and support from Government programs. The recovery in corporate performance was predicted to continue, as reflected in the continued improvement in sales and capital expenditure. Several sectors showed readiness to meet increasing demand, particularly the Commodities and Manufacturing sector. Bank Indonesia continued to strengthen policy synergies with the Government and other authorities in the financial sector to encourage increased credit and banking financing to businesses, especially from the demand side in line with increasing economic activity. Bank Indonesia akan melanjutkan digitalisasi sistem pembayaran untuk mendorong pemulihan ekonomi dan mempercepat pembentukan ekosistem ekonomi dan keuangan Bank Indonesia continued to digitalize the payment system to promote economic recovery and accelerate the establishment of an inclusive digital economy and finance ecosystem. During 2021 Annual Report
62. 60 Laporan Direksi dan Dewan Komisaris digital yang inklusif . Selama tahun 2021, transaksi ekonomi dan keuangan digital berkembang pesat seiring meningkatnya akseptasi dan preferensi masyarakat dalam berbelanja daring, perluasan dan kemudahan sistem pembayaran digital, serta akselerasi digital banking. Nilai transaksi Uang Elektronik (UE) tumbuh 49,06% (YoY) mencapai Rp305,4 triliun serta nilai transaksi digital banking meningkat 45,64% (YoY) menjadi Rp39.841,4 triliun. Di sisi tunai, Uang Kartal Yang Diedarkan (UYD) pada Desember 2021 meningkat 6,78% (YoY) mencapai Rp959,8 triliun. 2021, digital economic and financial transactions developed rapidly in line with the increasing acceptance and preference of the public in online shopping, the expansion and convenience of digital payment systems, as well as the acceleration of digital banking. The value of Electronic Money (EU) transactions grew by 49.06% (YoY) to reach IDR 305.4 trillion and the value of digital banking transactions increased by 45.64% (YoY) to IDR 39,841.4 trillion. On the cash side, currency in circulation (UYD) in December 2021 increased by 6.78% (YoY) to reach IDR 959.8 trillion. Di tengah kondisi perekonomian tersebut, Direksi mampu menghadapi tantangan dan menangkap peluang yang terjadi dengan mencatatkan kinerja yang baik di tahun 2021. Dari sisi kinerja operasional, Bank BPD DIY berhasil menghimpun dana tabungan sebesar Rp7,25 triliun, meningkat 11,01% dari tahun 2020 yang sebesar Rp6,54 triliun. Dana giro yang berhasil dihimpun sebesar Rp2,28 triliun, meningkat 10,46% dari tahun 2020 sebesar Rp2,24 miliar. Jumlah kredit bersih sebesar Rp8,15 triliun meningkat 5,00% dari tahun 2020 sebesar Rp7,76 triliun. Fee based income segmen konvensional tahun 2021 sebesar Rp78,11 miliar, meningkat 13,87% dari tahun 2020 yang sebesar Rp68,60 miliar. In the midst of these economic conditions, the Board of Directors was able to face challenges and seize opportunities that occurred by recording a good performance in 2021. In terms of operational performance, Bank BPD DIY managed to collect savings funds of IDR 7.25 trillion, an increase of 11.01% from the previous year, 2020, which was IDR 6.54 trillion. Collected Current accounts reached IDR 2.28 trillion, an increase of 10.46% from 2020 of IDR 2.24 billion. Total net loans reached IDR 8.15 trillion, an increase of 5.00% from 2020 of IDR 7.76 trillion. Fee based income for the conventional segment in 2021 was IDR 78.11 billion, an increase of 13.87% from 2020 which was IDR 68.60 billion. Kinerja operasional dari segmen syariah juga memberikan hasil yang baik. Dana Tabungan Syariah sebesar Rp411,74 miliar meningkat 19,43% dari tahun 2020 sebesar Rp344,76 miliar. Giro wadiah sebesar Rp97,99 miliar meningkat 103,79% dari tahun 2020 sebesar Rp48,08 miliar. Deposito berjangka dari perbankan syariah sebesar Rp280,84 miliar meningkat 21,27% dari tahun 2020 sebesar Rp231,58 miliar. Jumlah pembiayaan syariah - bersih dari perbankan syariah sebesar Rp830,48 miliar meningkat 3,36% dari tahun 2020 sebesar Rp803,45 miliar. Kemudian, pendapatan jasa dan layanan perbankan syariah pada tahun 2021 sebesar Rp749,91 juta meningkat 32,40% dari tahun 2020 sebesar Rp566,51 juta. The operational performance of the sharia segment also yielded good results. Sharia Savings Fund of IDR 411.74 billion, an increase of 19.43% from 2020 of IDR 344.76 billion. Wadiah demand deposits reached IDR 97.99 billion, an increase of 103.79% from 2020 of IDR 48.08 billion. Time deposits from Sharia banking reached IDR 280.84 billion, an increase of 21.27% from 2020 of IDR 231.58 billion. Total sharia financing - net from sharia banking was IDR 830.48 billion, an increase of 3.36% from 2020 of IDR 803.45 billion. Then, revenue from sharia banking services in 2021 reached IDR 749.91 million, an increase of 32.40% from 2020 of IDR 566.51 million. Dari sisi keuangan, pendapatan bunga dan syariah tahun 2021 sebesar Rp1,09 triliun, meningkat 0,44% dari tahun 2020 yang sebesar Rp1,08 triliun. Seiring dengan peningkatan pendapatan bunga tersebut, laba komprehensif tahun berjalan juga mengalami peningkatan sebesar 11,94% yaitu Rp269,35 miliar pada tahun 2021 meningkat dibandingkan dengan tahun 2020 yang sebesar Rp240,62 miliar. Dengan meningkatnya laba tahun berjalan, maka ekuitas Bank juga mengalami peningkatan. Ekuitas tahun 2021 sebesar Rp2,67 triliun, meningkat 13,50% dari tahun 2020 yang sebesar Rp2,35 triliun. Selain itu, aset tahun 2021 juga meningkat sebesar 7,20% yaitu Rp15,77 triliun pada tahun 2021 dibandingkan dengan tahun 2020 yang sebesar Rp14,71 triliun. From the financial side, interest and sharia income in 2021 reached IDR 1.09 trillion, an increase of 0.44% from 2020 which was IDR 1.08 trillion. Along with the increase in interest income, comprehensive income for the year also increased by 11.94%, namely IDR 269.35 billion in 2021, an increase compared to 2020 which was IDR 240.62 billion. With the increase in profit for the year, the Bank's equity also increased. Equity in 2021 was IDR 2.67 trillion, an increase of 13.50% from 2020 which was IDR 2.35 trillion. In addition, assets in 2021 also increased by 7.20%, namely IDR 15.77 trillion in 2021 compared to 2020 which was IDR 14.71 trillion. Selain kinerja operasional dan keuangan, tingkat kesehatan bank juga menjadi salah satu pertimbangan Dewan Komisaris dalam melakukan penilaian atas kinerja Direksi. Tingkat kesehatan bank diukur dengan menggunakan pendekatan risiko (risk based bank rating) yang mencakup 4 (empat) In addition to operational and financial performance, the soundness of the bank was also one of the considerations for the Board of Commissioners in assessing the performance of the Board of Directors. The soundness of a bank was measured using a risk approach (risk based bank rating) including 4 (four) Laporan Tahunan 2021
63. 61 Report of Directors and Board of Commissioners faktor yaitu Profil Risiko , Good Corporate Governance (GCG), Rentabilitas dan Permodalan. Pada tahun 2021, hasil yang diperoleh dalam penilaian self assesment terhadap 4 (empat) faktor tersebut, Bank mencapai Peringkat Komposit 2 (PK2). Peringkat Komposit 2 (PK-2) mencerminkan kondisi Bank yang secara umum SEHAT sehingga dinilai mampu menghadapi pengaruh negatif yang signifikan dari perubahan kondisi bisnis dan faktor eksternal lainnya. factors, namely Risk Profile, Good Corporate Governance (GCG), Profitability and Capital. In 2021, the results obtained in the self-assessment of these 4 (four) factors, the Bank achieved Composite Rating 2 (PK-2). Composite Rating 2 (PK-2) reflected the condition of the Bank which was generally HEALTHY, so it was considered capable of dealing with significant negative impacts from changes in business conditions and other external factors. Pandangan Atas Prospek Usaha yang Disusun Direksi View on Business Prospects Developed by the Board of Directors Secara umum, kondisi perekonomian global di tahun 2022 diperkirakan akan membaik yang didukung peningkatan mobilitas dan stimulus kebijakan di berbagai negara serta kemajuan penanganan COVID-19. IMF memperkirakan perekonomian global pada tahun 2022 tumbuh sebesar 4,9% (YoY). Solidnya proyeksi perekonomian global didukung oleh tambahan stimulus fiskal yang kuat dan akselerasi vaksinasi yang memungkinkan reopening lebih luas, khususnya di negara maju seperti Amerika Serikat (AS) dan Eropa. In general, global economic conditions in 2022 were expected to improve, supported by increased mobility and policy stimulus in various countries as well as progress in handling COVID-19. The IMF estimated that the global economy in 2022 will grow by 4.9% (YoY). The solid projection of the global economy is supported by the addition of a strong fiscal stimulus and accelerated vaccinations that will allow wider reopenings, particularly in developed countries such as the United States (US) and Europe. Pemulihan ekonomi nasional memberikan dampak positif bagi kinerja industri perbankan. Sebagai upaya untuk meneruskan momentum pemulihan ekonomi serta mendorong pertumbuhan penyaluran kredit perbankan, Otoritas Jasa Keuangan telah mengeluarkan kebijakan untuk kembali memperpanjang kebijakan relaksasi restrukturisasi kredit melalui POJK No. 17/POJK.03/2021 tentang Perubahan Kedua atas POJK Nomor 11/POJK.03/2020 tentang Stimulus Perekonomian Nasional sebagai Kebijakan Countercyclical Dampak Penyebaran Coronavirus Disease 2019. The recovery of the national economy has had a positive impact on the performance of the banking industry. In an effort to continue the momentum of economic recovery and encourage growth in bank lending, the Financial Services Authority has issued a policy to extend the relaxation policy on credit restructuring through POJK No. 17/POJK.03/2021 concerning the Second Amendment to POJK Number 11/POJK.03/2020 concerning National Economic Stimulus as a Countercyclical Policy for the Impact of the 2019 Coronavirus Disease Spread. Prospek kinerja perbankan pada tahun 2022 juga cukup baik seiring dengan pemulihan ekonomi nasional. Penyaluran kredit perbankan pada tahun 2022 diproyeksikan tumbuh positif dan berada pada kisaran 6%-8% (YoY), sedangkan Dana Pihak Ketiga (DPK) diperkirakan masih tumbuh cukup tinggi di pada kisaran 7%-9% (YoY). The prospect of banking performance in 2022 is also quite good in line with the national economic recovery. Bank lending in 2022 was projected to grow positively and in the range of 6%-8% (YoY), while Third Party Funds (DPK) were estimated to still grow quite high in the range of 7%-9% (YoY). Berdasarkan prediksi kondisi perekonomian dan industri perbankan, Dewan Komisaris berpendapat bahwa prospek usaha yang telah disusun oleh Direksi sudah tepat. Dewan Komisaris berkeyakinan bahwa Bank akan dapat memanfaatkan peluang yang ada di antaranya adalah perkembangan UMKM, industri kreatif, dan e-commerce yang pesat yang didukung juga oleh pembangunan pada infrastruktur di DIY dan program vaksinasi mendorong perbaikan kinerja pariwisata yang merupakan engine of growth perekonomian DIY. Status DIY sebagai kota pelajar dan mahasiswa merupakan peluang Bank untuk lebih menggarap nasabah generasi milenial. Selain itu, indeks literasi keuangan dan indeks inklusi keuangan masyarakat Indonesia juga meningkat dan dapat turut mendukung penerapan transaksi non-tunai di instansi Pemerintah. Hal tersebut didukung oleh efektifnya strategi usaha yang telah ditetapkan oleh Direksi. Based on predictions of economic conditions and the banking industry, the Board of Commissioners was in the opinion that the business prospects prepared by the Board of Directors were correct. The Board of Commissioners believed that the Bank was able to take advantage of the existing opportunities, including the rapid development of MSMEs, creative industries, and e-commerce supported by infrastructure development in DIY and the vaccination program to encourage improvements in tourism performance which became the engine of growth for the DIY economy. DIY's status as a city of students was an opportunity for the Bank to better work on millennial generation customers. In addition, the financial literacy index and financial inclusion index of the Indonesian people also increased and could support the implementation of cashless transactions in government agencies. This was supported by the effective business strategy set by the Board of Directors. 2021 Annual Report
64. 62 Laporan Direksi dan Dewan Komisaris Pandangan Atas Penerapan Tata Kelola Bank Views on The Implementation of Bank Governance Penerapan Good corporate governance (GCG) merupakan langkah yang penting dalam mencapai kinerja Bank yang berkelanjutan. Dengan menerapkan GCG dalam kegiatan operasionalnya, Bank dapat menciptakan nilai tambah (value added) bagi semua pihak yang berkepentingan (stakeholders). Bank juga dapat memastikan bahwa sasaran yang ditetapkan telah dicapai dengan menjalankan praktik-praktik usaha yang sehat. Dewan Komisaris berpendapat bahwa Direksi telah menerapkan GCG dengan efektif dan konsisten di 2021. Hal ini dapat terlihat pada komponen-komponen sebagai berikut. The implementation of Good corporate governance (GCG) became an important step in achieving sustainable Bank performance. By implementing GCG in its operational activities, the Bank created the added value for all interested parties (stakeholders). The Bank also ensured that the set targets were achieved by implementing healthy business practices. The Board of Commissioners believed that the Board of Directors implemented GCG effectively and consistently in 2021. This could be seen in the following components. Manajemen Risiko Risk Management Bank BPD DIY secara komprehensif menerapkan prinsip dan kebijakan manajemen risiko yang meliputi serangkaian metodologi dan prosedur yang digunakan untuk mengidentifikasi, mengukur, memantau, dan mengendalikan risiko yang timbul dari seluruh kegiatan usaha Bank dengan berfokus pada delapan risiko yang wajib dikelola oleh Bank, yaitu risiko kredit, risiko hukum, risiko reputasi, risiko strategik, dan risiko kepatuhan. Dewan Komisaris berpendapat bahwa penerapan manajemen risiko di Bank telah berjalan dengan baik. Penerapan manajemen risiko Bank meliputi pengawasan aktif Dewan Komisaris dan Direksi; kecukupan kebijakan, prosedur, dan penetapan limit; kecukupan proses identifikasi, pengukuran, pemantauan, pengendalian risiko dan sistem informasi manajemen risiko; serta sistem pengendalian intern yang menyeluruh. Bank BPD DIY comprehensively implemented risk management principles and policies including a series of methodologies and procedures used to identify, measure, monitor, and control risks arising from all business activities of the Bank by focusing on eight risks that must be managed by the Bank, namely credit risk, legal risk, reputation risk, strategic risk, and compliance risk. The Board of Commissioners was of the opinion that the implementation of risk management in the Bank had gone well. The implementation of the Bank's risk management included active supervision of the Board of Commissioners and the Board of Directors; adequacy of policies, procedures, and limit setting; the adequacy of the identification, measurement, monitoring, risk control and risk management information system processes; and a comprehensive internal control system. Sebagai bentuk pengawasan aktif, Direksi dan Dewan Komisaris bertanggung jawab dalam mendukung efektivitas manajemen risiko dengan mempertimbangkan kesesuaian karakteristik, kompleksitas, dan profil risiko Bank dengan rumusan mitigasi secara aktif serta dampak yang dihasilkan terhadap kelangsungan usaha Bank. Pengawasan aktif Dewan Komisaris dan Direksi dalam penerapan manajemen risiko dilakukan melalui evaluasi terhadap Rencana Bisnis Bank (RBB), Laporan Penilaian Profil Risiko, Laporan Penilaian Tingkat Kesehatan Bank, serta Laporan Direktur Kepatuhan. As a form of active supervision, the Board of Directors and the Board of Commissioners were responsible for supporting the effectiveness of risk management by considering the suitability of the Bank's characteristics, complexity, and risk profile with the formulation of active mitigation and the resulting impact on the Bank's business continuity. Active supervision of the Board of Commissioners and Board of Directors in the implementation of risk management was carried out through evaluation of the Bank's Business Plan (RBB), Risk Profile Assessment Report, Bank Soundness Level Assessment Report, and Director of Compliance. Dalam hal kecukupan kebijakan, prosedur, dan penetapan limit, Bank berupaya menempatkan strategi manajemen risiko dalam setiap penetapan strategi bisnis secara menyeluruh dan berorientasi jangka panjang sehingga pengelolaan dan pengendalian eksposur risiko dapat disesuaikan dengan kebijakan internal dan tidak mengganggu kelangsungan usaha Bank. Penetapan kebijakan manajemen risiko melibatkan arahan Direksi dalam menentukan tingkat risiko yang diambil (risk appetite) dan toleransi risiko (risk tolerance). In terms of the adequacy of policies, procedures, and limit setting, the Bank strived to put a risk management strategy in every business strategy determination that is comprehensive and long-term oriented so that the management and control of risk exposure could be adjusted to internal policies and does not interfere with the Bank's business continuity. Determination of risk management policy involved the direction of the Board of Directors in determining the level of risk appetite and risk tolerance. Dalam mendukung upaya mitigasi risiko yang berprinsip kehati-hatian, Bank juga memberlakukan kebijakan-kebijakan In support of risk mitigation efforts with the principle of prudence, the Bank also enforced supporting policies, including Laporan Tahunan 2021
65. Report of Directors and Board of Commissioners 63 pendukung , antara lain kebijakan tentang kewenangan memutus kredit; kebijakan tentang kewenangan penempatan dana; kebijakan tentang pengeluaran biaya; kebijakan tentang pengeluaran kas; kebijakan tentang BMPK; kebijakan tentang KPMM; dan kebijakan tentang NPL. policies on the authority to make loans decisions; policies on the authority to place funds; policies on expenditures; policies on cash disbursements; policy on LLL; policies on CAR; and policies on NPLs. Dalam hal kecukupan proses identifikasi, pengukuran, pemantauan dan pengendalian risiko, serta sistem informasi manajemen risiko, identifikasi risiko yang dilakukan Bank bertujuan untuk menganalisis seluruh risiko yang melekat pada setiap produk dan aktivitas fungsional dengan menganalisis sumber risiko, probabilitas, dan konsekuensinya. Pengukuran risiko dilakukan dengan membandingkan Risk Appetite sehingga Bank dapat mengambil langkah mitigasi serta menentukan modal untuk menanggulangi risiko residual. Pemantauan risiko dilakukan dengan membandingkan limit risiko yang telah ditetapkan dan besaran risiko yang dikelola oleh unit kerja operasional. Proses identifikasi risiko yang telah dilakukan Bank adalah dengan melakukan penyempurnaan parameter penilaian profil risiko sesuai dengan ketentuan yang berlaku serta melakukan proses identifikasi risiko terhadap produk dan aktivitas baru sesuai dengan Rencana Bisnis Bank. In terms of the adequacy of the risk identification, measurement, monitoring and control processes, as well as risk management information systems, the Bank's risk identification aimed to analyze all risks inherent in each product and functional activity by analyzing risk sources, probabilities, and consequences. Risk measurement was carried out by comparing the Risk Appetite so that the Bank could take mitigation steps and determine capital to overcome residual risk. Risk monitoring was carried out by comparing the risk limits that had been set and the amount of risk managed by the operational work units. The risk identification process carried out by the Bank was by improving the risk profile assessment parameters in accordance with applicable regulations and carrying out risk identification processes for new products and activities in accordance with the Bank's Business Plan. Bank secara rutin melakukan pengukuran risiko dengan menilai parameter-parameter yang ada dalam aktivitas bisnis Bank, antara lain dengan melakukan stress testing dan back testing. Dalam melaksanakan fungsi pengendalian risiko suku bunga dan risiko likuiditas, Bank menerapkan Asset and Liabilities Management (ALMA) yang secara rutin dibahas dalam rapat ALCO. Bank juga melakukan pemantauan pelaksanaan ORSA (Operating Risk Self Assessment) dan LED (Loss Event Database). Evaluasi dilakukan dengan mengkaji kembali relevansi key risk indicator dengan aktivitas operasional. The Bank routinely measured risk by assessing the existing parameters in the Bank's business activities by conducting stress testing and back testing. In carrying out the function of controlling interest rate risk and liquidity risk, the Bank implemented Asset and Liabilities Management (ALMA) which was regularly discussed in ALCO meetings. The Bank also monitored the implementation of ORSA (Operating Risk Self Assessment) and LED (Loss Event Database). Evaluation was done by reviewing the relevance of key risk indicators with operational activities. Sistem Pengendalian Intern dalam penerapan manajemen risiko dilakukan dengan memastikan kepatuhan terhadap peraturan perundang-undangan yang berlaku serta kebijakan internal Bank, tersedianya informasi keuangan dan manajemen yang lengkap dan akurat, efektivitas dan efisiensi dalam kegiatan operasional, dan efektivitas budaya risiko secara menyeluruh. Dalam menunjang pelaksanaan sistem pengendalian intern terkait manajemen risiko, Bank telah mengambil langkahlangkah taktis, antara lain: a. Menetapkan struktur organisasi yang menggambarkan secara jelas kegiatan usaha Bank; b.Menetapkan wewenang dan tanggung jawab untuk melakukan pemantauan kepatuhan terhadap kebijakan dan prosedur yang telah disusun oleh Bank; c. Menetapkan jalur pelaporan dan pemisahan fungsi yang jelas antara unit kerja operasional dan unit kerja yang melakukan fungsi pengendalian; d. Melakukan pelaporan keuangan dan kegiatan operasional yang akurat dan tepat waktu; e. Melakukan kaji ulang yang efektif dan obyektif terhadap kegiatan operasional baik di Kantor Pusat maupun Kantor Cabang; The Internal Control System in implementing risk management was carried out by ensuring compliance with applicable laws and regulations as well as the Bank's internal policies, the availability of complete and accurate financial and management information, effectiveness and efficiency in operational activities, and the effectiveness of the overall risk culture. In supporting the implementation of the internal control system related to risk management, the Bank took several tactical steps, including to: a. Establish an organizational structure that clearly described the Bank's business activities; b. Establish the authority and responsibility to monitor compliance with the policies and procedures prepared by the Bank; c. Establish reporting lines and clear separation of functions between operational work units and work units that carry out control functions; d. Perform accurate and timely financial reporting and operational activities; e. Conduct an effective and objective review of operational activities both at the Head Office and Branch Offices; 2021 Annual Report
66. 64 Laporan Direksi dan Dewan Komisaris f . Melakukan dokumentasi terhadap prosedur operasional, cakupan dan temuan audit serta tanggapan pengurus Bank berdasarkan hasil audit; g. Melakukan verifikasi dan kaji ulang secara berkala dan berkesinambungan terhadap penanganan kelemahan Bank yang bersifat material dan penyimpangan-penyimpangan yang terjadi. f. Conduct documentation on operational procedures, scope and audit findings as well as responses from Bank management based on audit results; g. Conduct periodic and continuous verification and review of the handling of the Bank's material weaknesses and irregularities that occur. Sistem Pengendalian Internal Internal Control System Sistem pengendalian internal Bank yang efektif merupakan unsur penting dalam pengelolaan Bank dan menjadi dasar bagi kegiatan operasional Bank yang sehat dan aman. Sistem pengendalian internal Bank membantu manajemen Bank meningkatkan kepatuhan Bank terhadap ketentuan dan peraturan perundangundangan yang berlaku, menjamin tersedianya laporan keuangan dan laporan manajemen yang benar, lengkap, dan tepat waktu, serta memenuhi efisiensi dan efektivitas dari kegiatan usaha Bank. An effective internal control system of the Bank became an important element in the management of the Bank and forms the basis for sound and safe Bank operations. The Bank's internal control system helped the Bank's management to improve the Bank's compliance with applicable laws and regulations, ensure the availability of correct, complete, and timely financial reports and management reports, and fulfill the efficiency and effectiveness of the Bank's business activities. Sistem pengendalian internal dijabarkan dalam lima komponen utama yaitu lingkungan pengendalian, identifikasi dan penilaian risiko, kegiatan pengendalian dan pemisahan fungsi, sistem akuntansi, informasi dan komunikasi serta pemantauan. Sistem pengendalian internal merupakan suatu proses yang melinatkan seluruh tingkatan manajemen. 1. Lingkungan Pengendalian Lingkungan pengendalian dicerminkan dengan pengawasan oleh manajemen atas pelaksanaan sistem pengendalian internal berbentuk komitmen, perilaku kepedulian serta langkah Direksi dan Dewan Komisaris Bank dalam melaksanakan kegiatan pengendalian operasional Bank. Komitmen, perilaku, kepedulian serta langkah Direksi dan Dewan Komisaris merupakan wujud budaya pengendalian. 2. Identifikasi dan Penilaian Risiko Identifikasi dan penilaian risiko merupakan proses identifikasi dan analisis terhadap risiko-risiko yang berpotensi dapat menghambat tercapainya tujuan Bank. Penilaian risiko dilakukan terhadap risiko-risiko yang signifikan terjadi di Bank yang menjadi prioritas untuk ditangani secara tepat agar tingkatan risiko Bank dapat berkurang sampai pada tingkat yang dapat diterima oleh Bank. Manajemen dalam menjalankan tugas dan fungsinya, wajib melakukan penilaian risiko. Sebelum melakukan penilaian risiko, terlebih dahulu harus ditetapkan tujuan Bank sampai pada tingkatan kegiatan. Penetapan tujuan Bank memuat pernyataan dan arahan yang spesifik, terukur, dapat dicapai, realistis dan terikat waktu serta dikomunikasikan ke seluruh pegawai. Dalam usaha pencapaian tujuan Bank, manajemen menetapkan strategi dan menerapkannya secara konsisten. 3. Kegiatan Pengendalian dan Pemisahan Fungsi Kegiatan pengendalian merupakan kebijakan dan prosedur yang dibuat untuk memastikan bahwa arahan Direksi dilaksanakan dengan baik. Direksi menyelenggarakan kegiatan pengendalian sesuai dengan ukuran, sifat dan kompleksitas Bank. Pemisahan fungsi diarahkan untuk The internal control system was described in five main components, namely the control environment, risk identification and assessment, control activities and segregation of functions, accounting, information and communication systems and monitoring. The internal control system was a process that involved all levels of management. 1. Control Environment The control environment was reflected in the supervision by management of the implementation of the internal control system in the form of commitment, caring behavior and the steps taken by the Board of Directors and Board of Commissioners of the Bank in carrying out operational control activities of the Bank. The commitment, behavior, care and steps of the Board of Directors and the Board of Commissioners were a form of control culture. 2. Risk Identification and Assessment Risk identification and assessment was the process of identifying and analyzing risks that could potentially hinder the achievement of the Bank's objectives. Risk assessment was carried out on significant risks that occured in the Bank as priorities to be handled appropriately so that the Bank's risk level could be reduced to an acceptable level. Management in carrying out its duties and functions was required to carry out a risk assessment. Before conducting a risk assessment, the Bank's objectives had to first be determined at the level of activity. The setting of the Bank's objectives contained statements and directions that were specific, measurable, achievable, realistic and time bound and communicated to all employees. In an effort to achieve the Bank's objectives, management set strategies and implements them consistently. 3. Control Activities and Separation of Functions Control activities were policies and procedures made to ensure that the direction of the Board of Directors was carried out properly. The Board of Directors carried out control activities in accordance with the size, nature and complexity of the Bank. The segregation of functions was Laporan Tahunan 2021
67. 65 Report of Directors and Board of Commissioners mengurangi kesalahan kecurangan dan pemborosan . Sedangkan, pelaksanaan kejadian dan transaksi harus diotorisasi dan dilaksanakan oleh pegawai yang berwenang. 4. Sistem Akuntansi, Informasi dan Komunikasi Pencatatan akuntansi dilakukan dengan sistem double entry, dengan tujuan agar dapat disiapkan catatan-catatan akuntansi yang akurat untuk dilaporkan kepada pihak-pihak yang berkepentingan. Pengendalian akuntansi dibuat untuk mencegah terjadinya inefisiensi yang tujuannya adalah menjaga harta kekayaan Bank dan menjami kehandalan dan keakuratan data akuntansi. Komunikasi atas informasi wajib diselenggarakan secara efektif baik komunikasi di lingkungan Bank maupun komunikasi dengan pihak luar yang terkait. 5. Kegiatan Pemantauan dan Tindakan Koreksi Penyimpangan Kegiatan pemantauan (monitoring) adalah proses menilai kualitas sistem pengendalian internal Bank dalam jangka waktu tertentu. Dalam tindakan koreksi penyimpangan Bank harus melakukan pemantauan secara terus menerus terhadap efektivitas keseluruhan pelaksanaan pengendalian internal. Bank harus memantau dan mengevaluasi kecukupan sistem pengendalian internal terkait dengan kondisi internal dan eksternal. Selain itu, Bank wajib menyelenggarakan audit internal yang efektif dan menyeluruh terhadap sistem pengendalian internal. geared towards reducing errors, fraud and waste. Meanwhile, the implementation of events and transactions had to be authorized and carried out by authorized employees. 4. Accounting, Information and Communication Systems Accounting records were carried out with a double entry system, with the aim that accurate accounting records could be prepared to report to interested parties. Accounting controls were made to prevent inefficiencies; the purpose of which was to protect the assets of the Bank and to ensure the reliability and accuracy of accounting data. Communication of information had to be carried out effectively, both within the Bank and with related external parties. 5. Deviation Monitoring and Correction Activities Monitoring activity was the process of assessing the quality of the Bank's internal control system within a certain period of time. In correcting deviations, the Bank had to carry out continuous monitoring of the overall effectiveness of the implementation of internal control. The Bank had to monitor and evaluate the adequacy of the internal control system related to internal and external conditions. In addition, the Bank was required to conduct an effective and comprehensive internal audit of the internal control system. Dewan Komisaris berpandangan bahwa Direksi telah bertanggung jawab atas terselenggaranya sistem pengendalian internal yang efektif serta memiliki kewajiban untuk memastikan bahwa hal tersebut telah melekat di setiap level organisasi. Tanggung jawab untuk melaksanakan evaluasi terhadap kecukupan sistem pengendalian internal Bank ada pada Satuan Kerja Audit Internal (SKAI). SKAI melakukan reviu dan pemeriksaan secara periodik terhadap seluruh aktivitas di Unit Kerja. The Board of Commissioners was of the view that the Board of Directors was responsible for the implementation of an effective internal control system and had an obligation to ensure that it had been embedded at every level of the organization. The responsibility for evaluating the adequacy of the Bank's internal control system collaborated with the Internal Audit Work Unit (SKAI). SKAI conducted periodic reviews and inspections of all activities in the Work Unit. Hasil evaluasi disampaikan kepada Direksi untuk ditindaklanjuti dan dimonitor pelaksanaannya untuk memastikan sistem pengendalian internal telah berjalan secara efektif. Dewan Komisaris khususnya melalui peran Komite Audit turut berperan aktif terkait evaluasi sistem pengandalian internal dengan melakukan telaah hasil evaluasi oleh Internal Audit. Dewan Komisaris berpendapat bahwa penerapan sistem pengendalian internal di Bank telah berjalan dengan baik. Berdasarkan evaluasi yang telah dilakukan selama tahun 2021, bahwa sistem pengendalian internal pada Bank BPD DIY secara umum telah memadai. The results of the evaluation were submitted to the Board of Directors to be followed up and its implementation monitored to ensure that the internal control system run effectively. The Board of Commissioners, especially through the role of the Audit Committee, played an active role in evaluating the internal control system by reviewing the results of the evaluation by the Internal Audit. The Board of Commissioners was of the opinion that the implementation of the Bank's internal control system run well. Based on the evaluation carried out during 2021, that the internal control system at Bank BPD DIY was generally adequate. Whistleblowing System Whistleblowing System Sistem Pelaporan Pelanggaran (Whistleblowing System) adalah sistem yang mengelola pengaduan/penyingkapan mengenai perilaku melawan hukum, perbuatan tidak etis atau tidak semestinya secara rahasia, anonim, dan mandiri untuk mengoptimalkan peran serta dan pihak lainnya dalam mengungkapkan pelanggaran yang terjadi di lingkungan Bank. Whistleblowing System Bank BPD DIY telah ditetapkan melalui Surat Keputusan Direksi Nomor 001/KPTS/DP/2012 tentang The Whistleblowing System is a system that manages complaints/ disclosures regarding unlawful behavior, unethical or inappropriate behavior in a confidential, anonymous, and independent manner to optimize the participation of other parties in disclosing violations that occur within the Bank. The Whistleblowing System of Bank BPD DIY was established through the Decree of the Board of Directors Number 001/KPTS/DP/2012 concerning the Implementation of the Anti-Fraud Strategy Policy and the Circular 2021 Annual Report
68. 66 Laporan Direksi dan Dewan Komisaris Penerapan Kebijakan Strategi Anti Fraud serta Surat Edaran Direksi No 0104 /PW 1006 tentang Petunjuk Pelaksanaan Penyampaian Pelaporan Pengaduan Indikasi Tindak Pelanggaran. Letter of the Board of Directors No. 0104/PW 1006 concerning Instructions for the Implementation of Submission of Complaints of Indications of Violations. Bank telah memiliki media laporan pelanggaran yang tertuang dalam SE Direksi No 0104/PW 1006 tentang Petunjuk Pelaksanaan Penyampaian Pelaporan Pengaduan Indikasi Tindak Pelanggaran (WhistlebIowing System). Media ini dibuat sebagai sarana penyampaian pengaduan indikasi tindak pelanggaran guna memudahkan dan memberikan dorongan serta kesadaran kepada Insan Bank untuk melaporkan dugaan terjadinya pelanggaran. The Bank already had the media for reporting violations as stated in the SE Board of Directors No. 0104/PW 1006 concerning Instructions for the Implementation of Submission of Complaints of Indications of Violations (Whistleblowing System). This media was created as a means of submitting complaints on indications of violations in order to facilitate and provide encouragement and awareness to Bank Personnel to report suspected violations. Bank BPD DIY menjamin kerahasiaan identitas pelapor dan laporan yang disampaikan guna mencegah terjadinya tindakan ancaman, intimidasi, atau tindakan tidak menyenangkan lainnya dari pihak manapun. Pelapor pelanggaran (whistleblower) juga mendapatkan perlindungan Bank dari perlakuan yang merugikan seperti pemecatan yang tidak adil, penurunan jabatan atau pangkat, dan catatan yang merugikan dalam data pribadinya (personal file record). Apabila pelapor menyertakan identitasnya secara jelas, maka pelapor memperoleh hak untuk memperoleh informasi mengenai tindak lanjut atas laporannya. Bank BPD DIY guaranteed the confidentiality of the identity of the reporter and the report submitted to prevent threats, intimidation, or other unpleasant actions from any party. Whistleblowers also received Bank protection from adverse treatment such as unfair dismissal, demotion or promotion, and adverse records in their personal data (personal file records). If the reporter included his/her identity clearly, then the reporter had the right to obtain information regarding the follow-up to his/her report. Sosialisasi Whistleblowing System di internal Bank disampaikan melalui berbagai media seperti buletin internal, poster, sosialisasi etika maupun presentasi langsung kepada unit kerja terkait. Untuk eksternal, sosialisasi dilakukan melalui website Bank dan pengiriman surat edaran/memo. Whistleblowing System socialization in the Bank's internal was delivered through various media such as internal bulletins, posters, ethics socialization and direct presentations to related work units. Externally, socialization was carried out through the Bank's website and sending circulars/memos. Dewan Komisaris melalui Komite Audit berperan dalam mereview pelaksanaan tanggung jawab Satuan Kerja Audit Internal (SKAI) terkait dengan penerapan WBS. SKAI memiliki tanggung jawab menganalisis dan menyampaikan hasil tindak lanjut laporan pengaduan, melakukan proses investigasi serta membuat laporan hasil investigasi. Dewan Komisaris berpandangan bahwa penerapan WBS di Bank telah berjalan dengan baik. Namun demikian, Dewan Komisaris memberikan arahan agar ke depannya penerapan WBS lebih ditingkatkan lagi efektivitasnya. The Board of Commissioners through the Audit Committee played a role in reviewing the implementation of the responsibilities of the Internal Audit Unit (SKAI) related to the implementation of the WBS. SKAI had the responsibility to analyze and submit the results of the follow-up to the complaint report, carry out the investigation process and make a report on the results of the investigation. The Board of Commissioners was of the view that the implementation of WBS in the Bank went well. However, the Board of Commissioners provided direction so that in the future the effectiveness of WBS implementation will be further improved. Penilaian Kinerja Komite-Komite di Bawah Dewan Komisaris Performance Assessment of Committees Under the Board of Commissioners Dalam mendukung efektifitas pelaksanaan tugas dan tanggung jawabnya, Dewan Komisaris telah membntuk 3(tiga) komite yakni: 1. Komite Audit 2. Komite Pemantau Risiko 3. Komite Remunerasi dan Nominasi In supporting the effective implementation of its duties and responsibilities, the Board of Commissioners has established 3 (three) committees, namely: 1. Audit Committee 2. Risk Monitoring Committee 3. Remuneration and Nomination Committee Komite-komite tersebut mendukung tugas Dewan Komisaris dengan menjunjung standar kompetensi dan kualitas di tahun These committees support the duties of the Board of Commissioners by upholding competency and quality standards Laporan Tahunan 2021
69. 67 Report of Directors and Board of Commissioners 2021 . Dewan Komisaris memandang bahwa seluruh komite telah menunjukan kinerja yang baik meskipun peningkatan atas kualitas kinerja komite masih terus dilakukan. in 2021. The Board of Commissioners views that all committees have shown good performance although improvements in the quality of committee performance are still being carried out. Perubahan Komposisi Dewan Komisaris Changes in Board of Commissioners' Composition Selama tahun 2021 tidak terjadi perubahan komposisi Dewan Komisaris. Susunan Dewan Komisaris Bank BPD DIY tetap terdiri dari 3 (tiga) orang yaitu 1 (satu) orang Komisaris Utama dan 2 (dua) orang Komisaris. Seluruh Dewan Komisaris berdomisili pada Kantor Pusat Bank BPD DIY. Komposisi Dewan Komisaris dapat dilihat di bawah ini. During 2021 there was no change in the composition of the Board of Commissioners. The composition of the Board of Commissioners of Bank BPD DIY l consisted of 3 (three) people, namely 1 (one) President Commissioner and 2 (two) Commissioners. The entire Board of Commissioners was domiciled at the Head Office of Bank BPD DIY. The composition of the Board of Commissioners can be seen below. Ainun Na’im Ainun Na’im : Komisaris Utama (Independen) Djoko Susanto : Komisaris Independen R Kadarmanta Baskara Aji : Komisaris : President Commissioner (Independent) Djoko Susanto : Independent Commissioner R Kadarmanta Baskara Aji : Commissioner Penutup Closing Demikian laporan tugas pengawasan Dewan Komisaris atas kinerja dan pelaksanaan usaha Bank di tahun 2021. Pada kesempatan ini, Dewan Komisaris mengucapkan terimakasih dan menyampaikan penghargaan kepada Direksi, manajemen dan seluruh karyawan yang telah mampu menjalankan kepengurusan Bank dengan baik di tengah kondisi pandemi COVID-19. Dewan Komisaris juga berterima kasih atas kepercayaan yang telah diberikan oleh pemegang saham untuk menjadi bagian penting dari perjalanan usaha perbankan. This is the report on the supervisory duties of the Board of Commissioners on the performance and implementation of the Bank's business in 2021. On this occasion, the Board of Commissioners would like to thank and express appreciation to the Board of Directors, management and all employees who had been able to carry out the Bank's management well in the midst of the COVID-19 pandemic. The Board of Commissioners was also grateful for the trust given by shareholders to become an important part of the banking business journey. Kepada para pemangku kepentingan lain, Dewan Komisaris mengucapkan terima kasih atas kerjasama yang sudah berjalan selama ini. Ke depannya, Dewan Komisaris sungguh berharap, seluruh jajaran Bank dapat terus merumuskan strategi yang tepat dan mampu membawa Bank menuju pertumbuhan yang lebih baik. To other stakeholders, the Board of Commissioners would like to thank you for the cooperation that has been going on so far. In the future, the Board of Commissioners sincerely hopes that all levels of the Bank can continue to formulate the right strategy and be able to bring the Bank towards better growth. Yogyakarta, April 2022 Atas Nama Dewan Komisaris On behalf of the Board of Commissioners PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta Ainun Na’im Komisaris Utama (Independen) / President Commissioner (Independent) 2021 Annual Report
70. 68 Laporan Direksi dan Dewan Komisaris Direksi Board of Directors DIREKSI BOARD OF DIRECTORS SANTOSO ROHMAD Direktur Utama President Director _ R . AGUS TRIMURJANTO Direktur Pemasaran Director of Marketing _ CAHYA WIDI Direktur Umum Director of General Affairs _ DIAN ARI ANI Direktur Kepatuhan Director of Compliance Laporan Tahunan 2021
71. 69 Report of Directors and Board of Commissioners Dewan Komisaris Board of Commissioners DEWAN KOMISARIS BOARD OF COMMISSIONERS AINUN NA ’IM Komisaris Utama (Independen) President Commissioner (Independent) _ DJOKO SUSANTO Komisaris Independen Independent Commissioner _ R KADARMANTA BASKARA AJI Komisaris Commissioner 2021 Annual Report
72. Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris tentang Tanggung Jawab Atas Laporan Tahunan Tahun 2021 PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta Kami yang bertanda tangan di bawah ini menyatakan bahwa semua informasi dalam Laporan Tahunan PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta tahun 2021 telah dimuat secara lengkap dan bertanggung jawab penuh atas kebenaran isi Laporan Tahunan perusahaan . Demikian pernyataan ini dibuat dengan sebenarnya. Yogyakarta, April 2022 DIREKSI Directors Santoso Rohmad Direktur Utama President Director R. Agus Trimurjanto Cahya Widi Dian Ari Ani Direktur Pemasaran Director of Marketing Direktur Umum Director of General Affairs Direktur Kepatuhan Director of Compliance Laporan Tahunan 2021
73. Statement Letter Members of Directors and Members of the Board of Commissioners about Responsibility for Annual Report 2021 PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta We , the undersigned, declare that all information in the Annual Report of PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta 2021 has been published in its entirety and we are fully responsible for the correctness of the contents of the company’s Annual Report. This statement was made with actual. Yogyakarta, April 2022 DEWAN KOMISARIS Board of Commissioners Ainun Na’im Komisaris Utama (Independen) President Commissioner (Independent) Djoko Susanto R Kadarmanta Baskara Aji Komisaris Independen Independent Commissioner Komisaris Commissioner 2021 Annual Report
74. 72 Profil Perusahaan Company Profile 72 Tahunan 2021 Laporan
75. 73 73 2021 Annual Report
76. 74 Profil Perusahaan Identitas Perusahaan Company Identity Profil Perusahaan / Company Profile PT Bank Pembangunan Daerah Daerah Isitmewa Yogyakarta Nama Panggilan / Company Callname Bank BPD DIY Bidang Usaha / Line of Business Industri Keuangan (Perbankan) Financial Industry (Banking) Tanggal Pendirian / Date of Establishment 15 Desember 1961 December 15, 1961 Dasar Hukum Pendirian Legal Basis of Appointment • Bank BPD DIY didirikan pada tanggal 15 Desember 1961, berdasarkan Akta Notaris No. 11, Notaris R.M. Soerjanto Partaningrat, Bank DIY mendapatkan izin usaha berdasarkan pada Surat Keputusan Menteri Keuangan Republik Indonesia No. BUM 9-1-27/II tanggal 5 Maret 1962. • Berdasarkan Akta Notaris No.2 tanggal 5 April 2013 yang dibuat dihadapan Notaris Muchammad Agus Hanafi, S.H., telah dilakukan perubahan bentuk Badan Hukum Bank dari Perusahaan Daerah menjadi Perseroan Terbatas, sehingga Modal Dasar Bank pertama kali sebesar Rp1.000.000.000.000,00, terbagi atas 1.000.000 lembar saham, masing-masing dengan nilai nominal Rp1.000.000,00, yang terbagi atas sebanyak 510.000 lembar saham akan dimiliki oleh Pemerintah Daerah Daerah Istimewa Yogyakarta, dan sebanyak 490.000 lembar saham akan dimiliki oleh Pemerintah Kota dan Pemerintah Kabupaten. Akta tersebut telah memperoleh pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan No. AHU-0044251.AH.01.09 Tahun 2013 tanggal 14 Mei 2013 dan diumumkan dalam Tambahan Berita Negara Republik Indonesia tanggal 10 September 2013 No. 73. Laporan Tahunan 2021 •Bank BPD DIY was established on December 15, 1961, based on notarial deed No. 11, drawn up by R.M. Soerjanto Partaningrat, a Notary. Bank BPD DIY acquired its business license based on the Decree of Minister of Finance of the Republic of Indonesia No. BUM 9-1-27/II dated March 5, 1962. • Based on notarial deed No. 2 dated April 5, 2013, drawn up by Notary Muchammad Agus Hanafi, S.H., the Bank’s legal entity status was changed from Regional Company into Limited Liability Company. As such, the first authorized capital of the Bank was Rp1,000,000,000,000, divided into 1,000,000 shares with the par value of Rp1,000,000 per share. This value was divided into 510,000 shares which were owned by the Government of Special Region of Yogyakarta, and 490,000 shares which were owned by the Municipality and Regency Governments. The deed was approved by the Minister of Law and Human Rights of the Republic of Indonesia through Decree No. AHU-0044251. AH.01.09 tahun 2013 dated May 14, 2013, and published in Supplement to the State Gazette of the Republic of Indonesia No. 73 dated September 10, 2013.
77. 75 Company Profile Modal Dasar / Authorized Capital Status Perusahaan / Company Status 4.000.000.000.000 Rp Badan Usaha Milik Daerah (BUMD) Regional Owned Enterprises (BUMD) Modal Ditempatkan dan Disetor Penuh / Issued and Fully Paid Capital Jumlah Karyawan / Total Employees 1.059 1.699.398.000.000 Rp (6,40%) (7,32%) Kepemilikan Saham* / Share Ownership (8,12%) Pemerintah Daerah Daerah Istimewa Yogyakarta Government of Special Region of Yogyakarta Pemerintah Kota Yogyakarta Yogyakarta City Government Pemerintah Kabupaten Sleman Sleman Regency Government Pemerintah Kabupaten Bantul Bantul Regency Government Pemerintah Kabupaten Kulon Progo Kulon Progo Regency Government Pemerintah Kabupaten Gunungkidul Gunungkidul Regency Government (51,27%) (13,39%) Orang per Desember 2021 / People as of December 2021 (13,50%) * Komposisi modal pemegang saham berdasarkan Rapat Umum Pemegang Saham Luar Biasa sebagaimana tersebut dalam Akta Nomor 54 tanggal 17 Maret 2022 yang dibuat oleh Notaris Anom Junprahadi, SH. / The composition of shareholder capital is based on the Extraordinary General Meeting of Shareholders as referred to in Deed Number 54 dated March 17, 2022, drawn up by Notary Anom Junprahadi, SH. Sekretaris Perusahaan / Company Secretary Indarti Alamat Kantor Pusat / Head Office Address Jl. Tentara Pelajar No. 7 Yogyakarta 55231 www.bpddiy.co.id humas@bpddiy.co.id (0274) 561614 (0274) 562303 Sosial Media / Media Social @bpddiy Bank BPD DIY @bpddiy_official Jaringan Kantor / Office Nerwork 1 Kantor Pusat / Head Office 5 Kantor Cabang / Branch Offices 1 Kantor Cabang Syariah / Sharia Branch Offices 98 7 43 3 45 Kantor Cabang Pembantu Konvensional / Conventional Sub-Branch Offices Kantor Cabang Pembantu Syariah / Sharia Sub-Branch Offices Kantor Fungsional / Functional Offices Kantor Kas Syariah / Sharia Cash Offices Kantor Layanan Syariah / Sharia Service Offices 1 Payment Point Syariah / Sharia Payment Point 6 Kantor Fungsional mobil / Functional office cars 172 ATM / ATMs 2021 Annual Report
78. 76 Profil Perusahaan Nama dan Alamat Kantor Cabang atau Kantor Perwakilan Name and Address of Branch Office or Representative Office Kantor Cabang / Branch Office No. Nama Kantor Office Name Alamat Address Telepon dan Faksimili Telephone and Facsimile Email dan Web Email and Web 1. Kantor Cabang Utama Main Branch Office Jl. Tentara Pelajar No. 7 Yogyakarta (0274) 561614 Email: utama@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 2. Kantor Cabang Wonosari Wonosari Branch Office Jl. Brigjen Katamso 4 Wonosari Gunungkidul (0274) 391801 Email: wonosari@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 3. Kantor Cabang Wates Wates Branch Office Jl. Stasiun No. 1 Wetes, Kulon Progo (0274) 773352 Email: wates@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 4. Kantor Cabang Bantul Bantul Branch Office Jl. Jenderal Sudirman No. 2A Bantul (0274) 367011 Email : bantul@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 5. Kantor Cabang Sleman Sleman Branch Office Jl. Magelang Km 11 Tridadi Sleman (0274) 868866 Email: sleman@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 6. Kantor Cabang Senopati Senopati Branch Office Jl. P Senopati No. 5-7 Yogyakarta (0274) 562395 Email: senopati@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 7. Kantor Cabang Syariah Sharia Branch Office Jl. Magelang Km.5,5, Sinduadi, Mlati, Sleman (0274) 540492 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id Kantor Cabang Pembantu Konvensional / Conventional Sub-Branch Offices No. Nama Kantor Office Name Alamat Address Telepon dan Faksimili Telephone and Facsimile Email dan Web Email and Web 1. KCP Malioboro Komplek Kepatihan, Jl. Malioboro, Yogyakarta (0274) 555238 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 2. KCP Semin JL. Raya Semin, Gunungkidul (0274) 377777 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 3. KCP Karangmojo Jl. Karangmojo - Wonosari Km. 1 Karangmojo (0274) 392865 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 4. KCP Playen Jl. Pramuka, Dusun Playen I, Playen (0274) 392866 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 5. KCP Nglipar Jl. Raya Wonosari - Nglipar Km. 11, Nglipar (0274) 7491101 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 6. KCP Patuk Jl. Raya Patuk-Wonosari, Gunungkidul (0274) 7489667 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 7. KCP Rongkop Baran Kulon, Semugih, Rongkop, Gunungkidul (0274) 7461282 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 8. KCP Pasar Argosari Jl. Brigjen Katamso No.26, Wonosari, Gunungkidul (0274) 393538 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 9. KCP Galur Dusun Pulo, Brosot, Galur, Kulonprogo (0274) 7496745 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id Laporan Tahunan 2021
79. 77 Company Profile No . Nama Kantor Office Name Alamat Address Telepon dan Faksimili Telephone and Facsimile Email dan Web Email and Web 10. KCP Nanggulan Jatisarono, Nanggulan, Kulonprogo (0274) 7496744 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 11. KCP Sentolo Ruko Sentolo Indah 10-12, Jl.Raya YogyaWates (0274) 6472063 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 12. KCP Temon Jl. Raya Wates-Purworejo Km.10, Temon (0274) 6472541 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 13. KCP Tugu Pensil - Sentolo Kenteng, Demangrejo, Sentolo (0274) 7103863 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 14. KCP Bendungan Bendungan Kidul Bendungan Wates Kulon Progo (0274) 773345 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 15. KCP Dekso Banjararum, Jogobayan, Kalibawang, Kulonprogo (0274) 7498244 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 16. KCP Piyungan Jl. Raya Wonosari Km. 13, Sandeyan, Piyungan (0274) 4353155 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 17. KCP Imogiri Jl. Imogiri - Siluk, Karangtalun, Imogiri (0274) 6460884 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 18. KCP Srandakan Jl. Srandakan, Mangiran, Trimurti, Srandakan (0274) 6464838 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 19. KCP Gabusan Jl. Parangtritis Km.9 Gatak Timbulharjo Sewon (0274) 368838 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 20. KCP Sedayu Jl. Wates Km. 10, Karanglo, Argomulyo, Sedayu (0274) 6497960 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 21. KCP Kretek Jl. Yogya-Parangtritis Km. 21, Bambanglipuro (0274) 4537801 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 22. KCP Pleret Jl. Pleret, Trayeman, Pleret, Bantul (0274) 441040 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 23. KCP Sanden Jl. Samas Km.22, Srigading, Sanden, Bantul (0274) 6460285 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 24. KCP Baturetno Jl. Pleret-Kotagede Ngipik Baturetno (0274) 380746 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 25. KCP Kasongan Jl. Kasongan, Karangpule, Kasihan, Bantul (0274) 6463901 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 26. KCP Dlingo Pancuran, Terong, Dlingo, Bantul (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 27. KCP Kalasan Jl. Yogya - Solo km. 14, Kalibening (0274) 497597 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 28. KCP Pakem Jl. Kaliurang Km.17, Tegalsari, Pakembinangun (0274) 895680 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 29. KCP Condongcatur Jl. Ringroad Utara, Mancasan Kidul, Dero (0274) 884225 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 30. KCP Godean Jl. Godean, Sidoagung, Godean, Sleman (0274) 798082 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 31. KCP Gamping Komplek Ruko Pelemgurih Kav. 7, Banyuraden (0274) 617373 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 32. KCP Tempel Jl. Magelang Km18 Lumbungrejo Tempel Sleman (0274) 869161 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 33. KCP Mlati Jl. Kebon Agung Km. 2,9, Tlogodadi, Mlati (0274) 867605 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 34. KCP Ngaglik Jl. Kaliurang Km.11, Gentan, Ngaglik, Sleman (0274) 883502 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 35. KCP Maguwoharjo Jl. Raya Tajem KM.1,5, Maguwoharjo, Depok, Sleman (0274) 4462670 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 36. KCP Berbah Krikilan, Tegaltirto, Berbah, Sleman (0274) 497978 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 37. KCP Tlagareja Pasar Tlagareja, Jl. Godean Km.5 Gamping (0274) 626358 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 2021 Annual Report
80. 78 Profil Perusahaan No . Nama Kantor Office Name Alamat Address Telepon dan Faksimili Telephone and Facsimile Email dan Web Email and Web 38. KCP Palagan Jl. Palagan Tentara Pelajar No.92D Sariharjo (0274) 867306 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 39. KCP Prambanan Ruko Prambanan No.7,Ledoksari, Bokoharjo (0274) 496356 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 40. KCP Turi Jl. Raya Turi Pakem, Donokerto, Turi, Sleman (0274) 897439 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 41. KCP Kotagede Jl. Kemasan No. 21 Prenggan Kotagede (0274) 377777 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 42. KCP Manggung Jl. Kaliurang Km6,3 Purwosari Sinduadi Mlati (0274) 888342 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 43. KCP Moyudan Jl. Godean Km. 14,5 Ngijon, Sumberagung (0274) 6497212 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 44. KCP Wirobrajan Jl. Kapten Piere Tendean No.28, Wirobrajan, Yogyakarta (0274) 381244 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 45. KCP Prawirotaman Jl. Parangtritis No. 55 Yogyakarta (0274) 388088 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 46. KCP Giwangan Jl. Imogiri Timur No.155 Giwangan Yogyakarta (0274) 410181 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 47. KCP UPN Veteran Yogyakarta Kampus UPN Veteran Yogyakarta (0274) 488530 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 48. KCP RS Bethesda Yogyakarta Komplek RS Bethesda, Jl.Jenderal Sudirman 70 (0274) 521247 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 49. KCP RSKIA Bethesda Lempuyangwangi Jl. Hayam Wuruk No. 6 Yogyakarta (0274) 553551 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 50. KCP Ponjong Depan Pasar Ponjong, Ponjong, Gunungkidul (0274) 7481930 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 51. KCP Semanu Komplek Pasar Munggi, No.106 Semanu (0274) 392636 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 52. KCP Paliyan Tahunan, Karangduwet, Paliyan, Wonosari 085100496312 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 53. KCP Pemkab. Gunungkidul Komplek DPMPT Kabupaten Gunungkidul (0274) 394277 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 54. KCP Pemkab. Kulon Progo (Binangun) Komp Pemkab. Kulon Progo, Jl. Perwakilan No.1 (0274) 773384 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 55. KCP Sewon Jl. Bantul Km. 5, Kweni, Panggungharjo, Sewon (0274) 411373 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 56. KCP Pemkab. Bantul (Parasamya) Komplek Pemerintah Daerah Kabupaten Bantul (0274) 368806 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 57. KCP Sayegan Jl. Godean Tempel, Ruko Margomulyo No. 33-66 (0274) 4364911 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 58. KCP Ngemplak Jl. Raya Ngemplak-Jangkang, Wedomartani (0274) 4461010 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 59. KCP Pemkab. Sleman (Sembada) Gedung DPKKD Lantai 1, Jl. Parasamya, Beran (0274) 867591 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 60. KCP RSUD Kota Yogyakarta RSUD Kota Yogyakarta Jl.Wirosaban No1 Yogya (0274) 383457 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 61. KCP Universitas Widya Mataram Jl. Polowijan No. 15, Patehan, Kraton, Yogya (0274) 450806 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 62. KCP Pemkot Yogyakarta (Balaikota) Komplek Balaikota, Jl. Kenari No. 56 Yogya (0274) 553550 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 63. KCP Gedongkuning Jl. Gedongkuning Utara No. 148, Banguntapan (0274) 452461 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 64. KCP Sendangadi Jl. Magelang Km. 8 No. 85, Mulungan Wetan (0274) 867700 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 65. KCP RSUP Dr Sardjito Komp RSUP Dr. Sardjito, Jl. Kesehatan, Sekip (0274) 6916294 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id Laporan Tahunan 2021
81. 79 Company Profile No . Nama Kantor Office Name Alamat Address Telepon dan Faksimili Telephone and Facsimile Email dan Web Email and Web 66. KCP Pengasih Serang, Sendangsari, Pengasih, Kulon Progo (0274) 7103863 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 67. KCP Pasar Pasty Jl. Bantul Km. 1 Yogyakarta (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 68. KCP INSTIPER Yogyakarta Jl. Nangka, Maguwoharjo, Sleman (0274) 4477220 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 69. KCP KPPD(SAMSAT) di Kab. Kulon Progo Komplek Kantor KPPD DIY kabupaten Kulon Progo (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 70. KCP Panggang Panggang I, Giriharjo, Panggang, Gunungkidul (0274) 7473539 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 71. KCP Univ. Kristen Duta Wacana (UKDW) Jl. Dr. Wahidin 5-25 Yogyakarta (0274) 553026 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 72. KCP Universitas Gadjah Mada (UGM) Komplek UGM, Jl. Nusantara, Bulaksumur (0274) 554599 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 73. KCP Gedung Keuangan Negara (GKN) Jl. Kusumanegara No.11 Umbulharjo Yogyakarta (0274) 556139 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 74. KCP Sidoarum Ruko Sidoarum No. 2-3, Jl. Godean Km. 6,5 (0274) 6497740 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 75. KCP Tepus Bintaos, Sidoharjo, Tepus, Gunungkidul (0274) 7011058 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 76. KCP Ngawen Kampung Kidul, Kampung, Ngawen, Gunungkidul (0274) 8504099 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 77. KCP Pandak Jl. Raya Srandakan Jodog, Gilangharjo, Pandak (0274) 6464193 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 78. KCP Pundong Pundong, Srihardono, Pundong, Bantul (0274) 6464193 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 79. KCP Lendah Nglatihan II Ngentakrejo Lendah Kulon Progo (0274) 8524600 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 80. KCP Bambanglipuro Plumbungan, Sumbermulyo, Bambanglipuro (0274) 6460537 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 81. KCP Kokap Ngaseman, Hargorejo, Kokap, Kulon Progo (0274) 8504241 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 82. KCP Girisubo Jerukwudel, Girisubo, Gunungkidul 081904018300 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 83. KCP Cangkringan Jetis, Argomulyo, Cangkringan, Sleman (0274) 6999922 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 84. KCP Univ. Islam Negeri (UIN) Sunan Kalijaga Jl Marsda Adisucipto, Yogyakarta (0274) 519616 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 85. KCP Samigaluh Jetis, Gerbosari, Samigaluh, Kulon Progo (0274) 8589222 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 86. KCP Jetis Jl. Imogiri Barat Km.7 Kepek Bantul (0274) 7461221 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 87. KCP Panjatan Pedukuhan IV, Garongan, Panjatan, Kulon Progo (0274) 7136333 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 88. KCP Komplek Pemda Dua Kab. Bantul Komplek 2 Perkantoran Pemda Kab. Bantul (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 89. KCP Mikro Makarya Pasar Beringharjo Pasar Beringharjo, Jl. A. Yani, Yogyakarta (0274) 540097 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 90. KCP Minggir Jl. Balangan-Kebonagung, Balangan, Sendangrej (0274) 7461222 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 91. KCP PDAM Tirtamarta Jl. R.W. Monginsidi No.3 Jetis, Yogyakarta (0274) 564659 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 92. KCP Pajangan Dusun Benyo, Sendangsari, Pajangan (0274) 6461687 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 93. KCP PT. Taspen Yogyakarta Komplek Kantor PT. Taspen Cabang Yogyakarta (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 2021 Annual Report
82. 80 Profil Perusahaan No . Nama Kantor Office Name Alamat Address Telepon dan Faksimili Telephone and Facsimile Email dan Web Email and Web 94. KCP Girimulyo Dusun Gendu, RT 01 RW 24, Jatimulyo, Girimuly (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 95. KCP IST AKPRIND Komplek IST AKPRIND Jl. Kalisahak No 28 (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 96. KCP Purwomartani Jl. Raya Purwomartani No.1, Purwomartani (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 97. KCP Saptosari Jl. J. Lingkar Selatan,Saptosari, Gunungkidul 08112658550 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 98. KCP Malioboro Jl. Malioboro No.1, Gedongtengen, Yogyakarta (0274) 5021711 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id Kantor Cabang Pembantu Syariah / Sharia Sub-Branch Offices No. Nama Kantor Office Name Alamat Address Telepon dan Faksimili Telephone and Facsimile Email dan Web Email and Web 1. KCP Syariah Krapyak Jl. D.I. Panjaitan No. 132 (0274) 386564 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 2. KCP Syariah Kusumanegara Jl. Kusumanegara No. 143 Yogyakarta (0274) 566063 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 3. KCP Syariah Maguwoharjo Pasar Stan, Maguwoharjo, Depok, Sleman (0274) 4477999 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 4. KCP Syariah Univ. Muhammadiyah Yogyakarta Kamp UMY Jl. Lingkar Selatan Kasihan (0274) 4342206 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 5. KCP Syariah Wonosari Jalan Taman Bhakti Wonosari (0274) 394899 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 6. KCP Syariah Godean Jl. Godean Km. 10 Sidoagung, Godean (0274) 797444 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 7. KCP Syariah UII Kampus Terpadu UII, Jl. Kaliurang Km. 14,5 (0274) 4546888 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id Kantor Fungsional / Functional Office No. Nama Kantor Office Name Alamat Address Telepon dan Faksimili Telephone and Facsimile Email dan Web Email and Web 1. KF RSUD Wonosari RSUD Wonosari Jl.Taman Bakti No.6 Wonosari (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 2. KF RSUD Wates Komplek RSUD Wates, Jl.Tentara Pelajar No.5, (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 3. KF RSUD Bantul Jl. Dr. Wahidin Sudirohusodo, Jebugan, Bantul (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 4. KF RSUD Sleman RSUD Sleman, Jl.Magelang Km.13 Morangan (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id Laporan Tahunan 2021
83. 81 Company Profile No . Nama Kantor Office Name Alamat Address Telepon dan Faksimili Telephone and Facsimile Email dan Web Email and Web 5. KF Universitas Negeri Yogyakarta (UNY) Gedung Lab. Kewirausahaan UNY, Karangmalang (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 6. KF Kanwil DJP DIY Jl. Ring Road Utara No. 10, Depok, Sleman (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 7. KF KPPD(SAMSAT) di Kab. Bantul Jl. Badegan, Bantul, Bantul (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 8. KF KPPD(SAMSAT) di Kota Yogyakarta Jl. Tentara Pelajar No. 13, Yogyakarta (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 9. KF KPPD(SAMSAT) di Kab. Sleman Jl. Magelang Km. 12, Triharjo, Sleman (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 10. KF KPP Pratama Bantul Jl. Urip Sumoharjo, Gose, Bantul (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 11. KF Universitas Mercu Buana Jl. Wates Km.10 Sedayu, Bantul (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 12. KF KPPD(SAMSAT) di Kab. Gunungkidul Jl. Ki Hajar Dewantara Wonosari Gunungkidul (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 13. KF SAMSAT Pembantu Sleman Jl. Laksda Adisucipto Km. 10 Maguwoharjo (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 14. KF SAMSAT Pembantu Bantul Jl. Parangtritis Km.5, Sewon, Bantul (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 15. KF KPP Pratama Wonosari Komplek KPP Prataman Wonosari (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 16. KF DPPKA Pemprov DIY Gedung DPPKA, Kompleks Kepatihan, Yogya (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 17. KF Mikro Makarya Pasar Imogiri Jl. Imogiri Timur Km.15, Imogiri, Bantul (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 18. KF Mikro Makarya Pasar Piyungan Jl. Wonosari Km.14 Srimulyo Piyungan Bantul (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 19. KF Mikro Makarya Pasar Niten Jl. Bantul Km.5, Tirtonirmolo Kasihan Bantul (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 20. KF RSUD Prambanan Komplek RSUD Prambanan (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 21. KF Samsat Galeria Mall Komplek Galeria Mall Yogyakarta (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 22. KF RS Panti Rapih Komplek RS Panti Rapih, Jl. Cik Ditiro No. 30 (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 23. KF Pasar Sentolo Baru Komplek Pasar Sentolo Baru, Sentolo (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 24. KF RS Panti Rini Komplek Rumah Sakit Panti Rini (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 25. KF RS Mata Dr. Yap Komplek Rumah Sakit Mata Dr. Yap Yogyakarta (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 26. KF DPMPPT Kab. Sleman Komplek Kantor DPMPPT Kab. Sleman, Tridadi (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 27. KF RS Bethesda Wonosari Komplek RS Bethesda Wonosari, Jl. Karangmojo (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 28. KF RSUD Nyi Ageng Serang Komplek RSUD Nyi Ageng Serang, Sentolo (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 29. KF Samsat Desa Pakembinangun Komplek Kantor Kepala Desa Pakembinangun (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 30. KF Universitas Sarjanawiyata Jl. Kusumanegara No.157, Umbulharjo Tamansiswa (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 31. KF Dinas Perhubungan Kota Yogyakarta Jl. Imogiri Timur, Giwangan, Umbulharjo, Yk (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 32. KF Universitas Teknologi Yogyakarta Kampus 1 UTY Jl. Siliwangi Ring road utara (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 2021 Annual Report
84. 82 Profil Perusahaan No . Nama Kantor Office Name Alamat Address Telepon dan Faksimili Telephone and Facsimile Email dan Web Email and Web 33. KF RS Pratama Yogyakarta Jl. Kolonel Sugiyono No.98 (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 34. KF Dinas Perhubungan Kab Sleman Jl. KRT Pringgodiningrat, Beran, Tridadi (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 35. KF Samsat Desa Banyurejo Kemusuh, Banyurejo, Tempel, Sleman (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 36. KF Mal Pelayanan Publik Kab Jl. KH Ahmad Dahlan KM.1, Wates, Kulon Progo Kulon Progo (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 37. KF Samsat Kelurahan Wirogunan Jl Taman Siswa Blok MG 2 No.1168, Wirogunan (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 38. KF Dinas Perhubungan Kab Bantul Jl. Parangtritis Km.5,5, Sewon, Bantul (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 39. KF RS Panti Rahayu Jl. Wonosari-Ponjong No.7, Kelor, Gunungkidul (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 40. KF RSKIA Sadewa Jl. Babarsari Blok TB 16 No.13B, Depok,Sleman (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 41. KF Pasar Prawirotaman Jl. Parangtritis No.103, Mantrijeron, Yogyakarta (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 42. KF Universitas AMIKOM Yogyakarta Jl. Ring road utara, Condong Catur, Depok, Sleman (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id 43. KF MPP Kabupaten Gunungkidul Jl. Insinyur Darmakum Darmokusumo, Selang, Wonosari (0274) 561614 Email: humas@bpddiy.co.id Web :www.bpddiy.co.id Kantor Kas Syariah / Sharia Cash Office No. Nama Kantor Office Name Alamat Address Telepon dan Faksimili Telephone and Facsimile Email dan Web Email and Web 1. KK Syariah Asri Medical Center (AMC) Jl. HOS Cokroaminoto No. 17 Yogyakarta (0274) 617978 Email: Web :www.bpddiy.co.id 2. KK Syariah UAD Kampus 4 UAD, Jl. Ring Road Selatan, Banguntapan, Bantul (0274) 4282137 Email: Web :www.bpddiy.co.id 3. KK Syariah Balaikota Jl. Kenari No. 56 Yogyakarta (0274) 5018239 Email: Web :www.bpddiy.co.id Kantor Layanan Syariah / Sharia Service Office No. Nama Kantor Sharia Service Office Alamat Address Telepon dan Faksimili Telephone and Facsimile Email dan Web Email and Web 1. Layanan Syariah KC Utama Main KC Syariah Services Jl. Tentara Pelajar No. 7 Yogyakarta (0274) 561614 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 2. Layanan Syariah KC Senopati KC Senopati Sharia Services Jl. P. Senopati No. 5-7 Yogyakarta (0274) 562395 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 3. Layanan Syariah KC Sleman Sharia Services KC Sleman Jl. Magelang Km 11 Tridadi Sleman (0274) 868866 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id Laporan Tahunan 2021
85. 83 Company Profile No . Nama Kantor Sharia Service Office Alamat Address Telepon dan Faksimili Telephone and Facsimile Email dan Web Email and Web 4. Layanan Syariah KC Bantul Sharia Services KC Bantul Jl. Jenderal Sudirman No. 2A Bantul (0274) 367011 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 5. Layanan Syariah KC Wates KC Wates Sharia Services Jl. Stasiun No. 1 Wetes, Kulon Progo (0274) 773352 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 6. Layanan Syariah KC Wonosari KC Wonosari Sharia Services Jl. Brigjen Katamso 4 Wonosari Gunungkidul (0274) 391801 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 7. Layanan Syariah KCP Kotagede KCP Kotagede Sharia Services Jl. Kemasan No. 21 Prenggan Kotagede (0274) 371778 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 8. Layanan Syariah KCP Semin KCP Semin Sharia Services JL. Raya Semin, Gunungkidul (0274) 4390301 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 9. Layanan Syariah KCP Karangmojo KCP Karangmojo Sharia Services Jl. Karangmojo - Wonosari Km. 1 Karangmojo (0274) 392865 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 10. Layanan Syariah KCP Playe KCP Playen Sharia Services n Jl. Pramuka, Dusun Playen I, Playen (0274) 392866 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 11. Layanan Syariah KCP Kalasan KCP Kalasan Sharia Services Jl. Yogya - Solo km. 14, Kalibening (0274) 497597 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 12. Layanan Syariah KCP Pakem KCP Pakem Sharia Services Jl. Kaliurang Km.17, Tegalsari, Pakembinangun (0274) 895680 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 13. Layanan Syariah KCP Condongcatur KCP Condongcatur Sharia Services Jl. Ringroad Utara, Mancasan Kidul, Dero (0274) 884225 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 14. Layanan Syariah KCP Godean KCP Godean Sharia Services Jl. Godean, Sidoagung, Godean, Sleman (0274) 798082 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 15. Layanan Syariah KCP Gamping KCP Gamping Sharia Services Komplek Ruko Pelemgurih Kav. 7, Banyuraden (0274) 617373 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 16. Layanan Syariah KCP Galur KCP Galur Sharia Services Dusun Pulo, Brosot, Galur, Kulonprogo (0274) 7496745 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 17. Layanan Syariah KCP Nanggulan KCP Nanggulan Sharia Services Jatisarono, Nanggulan, Kulonprogo (0274) 7496744 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 18. Layanan Syariah KCP Piyungan KCP Piyungan Sharia Services Jl. Raya Wonosari Km. 13, Sandeyan, Piyungan (0274) 4353155 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 19. Layanan Syariah KCP Imogiri KCP Imogiri Sharia Services Jl. Imogiri - Siluk, Karangtalun, Imogiri (0274) 6460884 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 20. Layanan Syariah KCP Malioboro Komplek Kepatihan, Jl. Malioboro, KCP Malioboro Sharia Services Yogyakarta (0274) 555238 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 21. Layanan Syariah KCP Sentolo Sharia Services KCP Sentolo Ruko Sentolo Indah 10-12, Jl.Raya YogyaWates (0274) -6472063 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 22. Layanan Syariah KCP Maguwoharjo KCP Maguwoharjo Sharia Services Pasar Stan, Maguwoharjo, Depok (0274) 4462670 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 2021 Annual Report
86. 84 Profil Perusahaan No . 23. Layanan Syariah KCP Temon KCP Temon Sharia Services Jl. Raya Wates - Purworejo, Km. 10, Temon (0274) 6472541 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 24. Layanan Syariah KCP Rongko KCP Rongkop Sharia Services p Baran Kulon, Semugih, Rongkop (0274) 7461282 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 25. Layanan Syariah KCP Wirobrajan KCP Wirobrajan Sharia Services Jl. Bugisan No. 38 Patangpuluhan, Wirobrajan (0274) 381244 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 26. Layanan Syariah KCP Kretek KCP Kretek Syariah Services Jl. Raya Yogya-Parangtritis Km.21 Sidomulyo (0274) 4537801 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 27. Layanan Syariah KCP Sedayu Sedayu KCP Sharia Services Jl. Wates Km. 10 Karanglo, Argomulyo, Sedayu (0274) 6497960 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 28. Layanan Syariah KCP Ngagli KCP Ngaglik Sharia Services k Jl. Kaliurang Km. 11 Gentan, Ngaglik (0274) 883502 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 29. Layanan Syariah KCP Mlati KCP Mlati Syariah Syariah Services Jl. Kebonagung Km. 2,9 Tlogoadi, Mlati (0274) 867605 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 30. Layanan Syariah KCP Srandakan KCP Srandakan Sharia Services Jl. Srandakan, Mangiran, Trimurti, Srandakan (0274) 2810239 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 31. Layanan Syariah KCP Prawirotaman KCP Prawirotaman Sharia Services Jl. Parangtritis No. 55 Yogyakarta (0274) 388088 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 32. Layanan Syariah KCP Pleret KCP Pleret Sharia Services Jl. Pleret, Trayeman, Pleret, Bantul (0274) 441040 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 33. Layanan Syariah KCP Prambanan KCP Prambanan Sharia Services Ruko Prambanan No.7, Ledoksari, Bokoharjo (0274) 496356 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 34. Layanan Syariah KCP Tempel KCP Tempel Sharia Services Jl. Magelang KM.17 Margorejo, Tempel, Sleman (0274) 2882538 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 35. Layanan Syariah KCP Nglipar Sharia Services KCP Nglipar Jl. Raya Wonosari - Nglipar Km. 11, Nglipar 085100491101 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 36. Layanan Syariah KCP Manggung Jl. Kaliurang Km6,3 Purwosari Sinduadi KCP Gig Syariah Services Mlati (0274) 888342 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 37. Layanan Syariah KCP Berbah KCP Berbah Sharia Services Krikilan, Tegaltirto, Berbah, Sleman (0274) 497978 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 38. Layanan Syariah KCP Palagan KCP Palagan Sharia Services Jl. Palagan Tentara Pelajar No.92D Sariharjo (0274) 867306 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 39. Layanan Syariah KCP Pasar Argosari Sharia Services KCP Pasar Argosari Jl. Brigjen Katamso No.26, Wonosari, Gunungkidul (0274) 393538 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 40. Layanan Syariah KCP Dlingo Sharia Services KCP Dlingo Pancuran, Terong, Dlingo, Bantul (0274) Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 41. Layanan Syariah KCP Giwangan KCP Giwangan Sharia Services Jl. Imogiri Timur No.155 Giwangan Yogyakarta (0274) 410181 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id Laporan Tahunan 2021 Alamat Address Telepon dan Faksimili Telephone and Facsimile Nama Kantor Sharia Service Office Email dan Web Email and Web
87. 85 Company Profile No . Nama Kantor Sharia Service Office Telepon dan Faksimili Telephone and Facsimile Alamat Address Email dan Web Email and Web 42. Layanan Syariah KCP Kasonga Jl. Kasongan, Karangpule, Kasihan, Bantul Kasongan KCP Sharia Services n (0274) 6463901 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 43. Layanan Syariah KCP Patu KCP Patuk Sharia Services k Jl. Raya Patuk-Wonosari, Gunungkidul (0274) 7489667 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 44. Layanan Syariah KCP Tugu Pensil Pencil Monument KCP Sharia Services Kenteng, Demangrejo, Sentolo (0274) 7103863 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id 45. Layanan Syariah KCP Turi KCP Turi Sharia Services Jl. Raya Turi Pakem, Donokerto, Turi, Sleman (0274) 897439 Email: bpddiy_syariah@bpddiy.co.id humas@bpddiy.co.id Web :www.bpddiy.co.id  Kas Mobil / Mobile Cash 1. Kas Mobil Kantor Cabang Wonosari / Wonosari Branch Office Mobile Cash Jl. Brigjend. Katamso No.4 Wonosari 2. Kas Mobil Kantor Cabang Sleman / Sleman Branch Office Mobile Cash Jl. Magelang Km 11 Tridadi Sleman 3. Kas Mobil Kantor Cabang Utama / Main Branch Office Mobile Cash Jl. Tentara Pelajar No. 7 Yogyakarta 4. Kas Mobil Kantor Cabang Senopati / Senopati Branch Office Mobile Cash Jl. P. Senopati No. 5-7 Yogyakarta 5. Kas Mobil Kantor Cabang Bantul / Bantul Branch Office Mobile Cash Jl. Jenderal Sudirman No. 2A Bantul 6. Kas Mobil Kantor Cabang Wates / Wates Branch Office Mobile Cash Jl. Stasiun No. 1, Wates, Kulonprogo Layanan ATM / ATM Service 1. ATM KC Utama / Main KC ATM Jl. Tentara Pelajar No. 7 Yogyakarta 2. ATM KC Utama-dua Jl. Tentara Pelajar No. 7 Yogyakarta 3. ATM Cab Syariah Jl. Magelang Jl. Magelang Km.5,5, Sinduadi, Mlati, Sleman 4. ATM KK RSUP Dr. Sardjito Komp. RSUP Dr. Sardjito, Jl. Kesehatan, Sekip 5. ATM KCP Malioboro Komplek Kepatihan, Jl. Malioboro, Yogyakarta 6. ATM Galeria Mall Jl. Jend. Sudirman No. 99 - 101, Yogyakarta 7. ATM Asri Medical Centre (AMC) Jl. HOS Cokroaminoto No.17, Yogyakarta 8. ATM Kampus Instiper Yogyakarta Komplek Kampus Instiper Yogyakarta 9. ATM Kas Mobil KC Utama Jl. Tentara Pelajar No. 7 Yogyakarta 10. ATM Univ. Kristen Duta Wacana (UKDW) Jl. Wahidin No. 5-25 Yogyakarta 11. ATM Univ. Islam Negeri Sunan Kalijaga Jl. Marsda Adisucipto, Yogyakarta 12. ATM Universitas Gadjah Mada Jl. Flora Bulaksumur, Depok, Sleman 13. ATM RSU Bethesda Lempuyangwangi Komplek RSU Bethesda Lempuyangwangi 14. ATM Kantor BKD DIY Komplek Kantor BKD DIY, Jl. Kyai Mojo No. 56 15. ATM UPN Veteran Yogyakarta Komplek Kampus UPN Veteran Yogyakarta 16. ATM KC Utama-tiga Jl. Tentara Pelajar No. 7 Yogyakarta 17. ATM Pusdiklat Kemendagri Yogyakarta Jl. Melati No.1, Baciro, Gondokusuman 18. ATM RS Bethesda Yogyakarta Jl. Jendral Sudirman No.70 19. ATM Poltekes Kemenkes Yogyakarta Jl. Tatabumi No.3 Banyuraden, Gamping, Sleman 20. ATM IST AKPRIND Yogyakarta Jl. Kalisahak No.28, Balapan, Yogyakarta 21. ATM Universitas PGRI Yogyakarta Jl. IKIP PGRI I, Sonosewu, Kasihan, Bantul 22. ATM KK Malioboro-dua Jl. Malioboro No.1, Gedongtengen, Yogyakarta 23. ATM KK Malioboro-tiga Jl. Malioboro No.1, Gedongtengen, Yogyakarta 2021 Annual Report
88. 86 Profil Perusahaan Layanan ATM / ATM Service 24. ATM DPRD DIY Jl. Malioboro No.54 Yogyakarta 25. ATM KK Malioboro-satu Jl. Malioboro No.1, Gedongtengen, Yogyakarta 26. ATM RSA UGM Jl. Kabupaten (Ring Road), Kronggahan, Trihanggo, Gamping, Sleman 27. ATM KC Wonosari Jl. Brigjend Katamso No4 Wonosari Gunungkidul 28. ATM Pemkab. Gunungkidul Jl. Brigjen Katamso No. 1 Wonosari 29. ATM Dikpora Wonosari Komplek Dinas Pendidikan, Pemuda, dan Olah Ra 30. ATM Samsat Gunungkidul Komplek Kantor KPPD Samsat Gunungkidul 31. ATM KC Wonosari-dua Jl. Brigjend Katamso No. 4 Wonosari 32. ATM SPBU Duwet Wonosari Komplek SPBU Duwet, Jl. Baron Km. 5 Wonosari 33. ATM Toserba Sambipitu Jl. Wonosari - Yogyakarta, Bunder, Patuk 34. ATM RSUD Wonosari RSUD Wonosari Jl. Taman Bhakti No.6 Wonosari 35. ATM DPRD Gunungkidul Jl. Brigjend Katamso No.12, Wonosari 36. ATM Kas Mobil KC Wonosari Jl. Brigjend Katamso No4 Wonosari Gunungkidul 37. ATM KK Tepus Bintaos, Sidoharjo, Tepus, Gunungkidul 38. ATM SPBU Siyono Wonosari Komplek SPBU Siyono Jl. Raya Jogja-Wonosari 39. ATM Indomaret Tanjungsari Jl. Baron, Kemiri, Tanjungsari, Gunungkidul 40. ATM KC Wates Jl. Stasiun No. 1, Wates, Kulonprogo 41. ATM Komp. Pemkab. Kulonprogo Jl. Perwakilan No. 1 Wates, Kulon Progo 42. ATM RSUD Wates Jl. Tentara Pelajar No.5 Wates, Kulon Progo 43. ATM Kas Mobil KC Wates Jl. Stasiun No. 1, Wates, Kulonprogo 44. ATM SPBU Wates Jl. Wates - Purworejo Km. 1 Kedunggong Wates 45. ATM KK Bendungan Bendungan Kidul, Bendungan, Wates, Kulon Prog 46. ATM Samsat Kulon Progo Komplek Kantor KPPD DIY Kabupaten Kulon Progo 47. ATM KC Wates-dua Jl. Stasiun No. 1, Wates 48. ATM KC Bantul Jl. Jenderal Sudirman No. 2A Bantul 49. ATM Komp. Pemkab. Bantul Jl. Robert Wolter Monginsidi, Bantul 50. ATM Kasongan Jl. Kasongan, Karangpule, Kasihan, Bantul 51. ATM KK Sedayu Jl. Wates Km. 10 Karanglo, Argomulyo, Sedayu 52. ATM Kas Mobil KC Bantul Jl. Jenderal Sudirman No. 2A Bantul 53. ATM KK Sanden Jl. Samas Km.22, Srigading, Sanden, Bantul 54. AYM KK Pandak Jl. Raya Srandakan, Jodog, Gilangharjo, Panda 55. ATM KC Bantul-dua Jl. Jenderal Sudirman No. 2A Bantul 56. ATM RSUD Bantul Komplek RSUD Panembahan Senopati Bantul 57. ATM KK Gabusan Jl. Parangtritis Km. 9, Timbulharjo, Sewon 58. ATM KK Sewon Jl. Bantul Km. 5, Kweni, Panggungharjo, Sewon 59. ATM Kantor Samsat Pembantu Sewon Kantor Samsat Pembantu Sewon, Jl.Parangtritis 60. ATM Samsat Bantul Jl. Urip Sumoharjo 61. ATM Pasar Seni Gabusan Jl. Parangtritis, Sewon, Bantul 62. ATM Komplek Pemda dua Bantul Jl. Lingkar Timur, Manding, Trirenggo, Bantul 63. ATM DPRD Kab Bantul Jl. Jend. Sudirman No. 85 Bantul 64. ATM KC Sleman Jl. Magelang Km 11 Tridadi Sleman 65. ATM KK Tlagareja Jl. Godean, Banyuraden, Gamping, Sleman 66. ATM Pemkab. Sleman (Sembada) Gedung BPKKD lantai 1, Jl. Parasamya, Beran 67. ATM KK Tempel Jl. Magelang Km18 Lumbungrejo Tempel Sleman 68. ATM RSUD Sleman Komplek RSUD Sleman 69. ATM KK Turi Jl. Raya Turi - Pakem, Donokerto, Turi Laporan Tahunan 2021
89. 87 Company Profile Layanan ATM / ATM Service 70. ATM Kas Mobil KC Sleman Jl. Magelang Km. 11 Tridadi 71. ATM KK Mlati Jl. Kebon Agung Km. 2,9 Tlogoadi, Mlati 72. ATM Jogja City Mall Yogyakarta Komplek Jogja City Mall, Jl. Magelang Km. 6 73. ATM Plaza Ambarrukmo Komplek Plaza Ambarrukmo,Jl Laksda Adisucipto 74. ATM RM Jejamuran Rumah Makan Jejamuran,Jl.Magelang Km.11 No.53 75. ATM Indomaret Jl. Magelang Km.lima Jl. Magelang Km.5, Sinduadi, Mlati, SLeman 76. ATM Samsat Kabupaten Sleman Jl. Magelang Km.12, Triharjo, Sleman 77. ATM Sleman City Hall Jl. Magelang Km.9, Tridadi, Sleman 78. ATM DPRD Sleman Jl. Parasamya, Beran Kidul, Tridadi, Sleman 79. ATM KC Senopati Jl. P. Senopati No. 5-7 Yogyakarta 80. ATM Komp. Pemkot. Yogyakarta Komplek Balaikota Jl. Kenari No. 56 Yogya 81. ATM RSUD Kota Yogyakarta Komp RSUD Kodya, Jl.Wirosaban No.1 Yogya 82. ATM KK Prawirotaman Jl. Parangtritis No. 55 Yogyakarta 83. ATM KK PDAM Tirtamarta Jl. R.W. Monginsidi No.3 Jetis, Yogyakarta 84. ATM KK Manggung Jl. Kaliurang Km.6,3 Purwosari, Sinduadi 85. ATM Taman Siswa Jl. Taman Siswa 160 Mergangsan 86. ATM KK Widya Mataram Jl. Polowijan No. 15, Kraton, Yogyakarta 87. ATM Kas Mobil KC Senopati Jl. P. Senopati No. 5-7 Yogyakarta 88. ATM Hotel Neo Malioboro Hotel Neo Malioboro, Jl. Pasar Kembang No. 21 89. ATM KK Mikro Pasar Beringharjo Pasar Beringharjo, Jl A Yani Yogyakarta 90. ATM KK Wirobrajan Jl. Kapten Piere Tendean No.28, Wirobrajan, Yogyakarta 91. ATM KK Syariah Krapyak Jl. D.I. Panjaitan No. 132 92. ATM UMY Komplek Universitas Muhammadiyah Yogyakarta 93. ATM Pasar Pasty Yogyakarta Komplek Pasar Pasty Yogyakarta 94. ATM Jogjatronik Mall Jl. Brigjend Katamso No.75-77 95. ATM SAMSAT Kota Yogyakarta Komplek SAMSAT Jl.Tentara Pelajar No.13 96. ATM Universitas Teknologi Yogyakarta Kampus UTY Jl Siliwangi ring road utara 97. ATM RS Pratama Yogyakarta Jl. Kolonel Sigiyono No.98, Yogyakarta 98. ATM RS Panti Rini Yogyakarta Komplek RS Panti Rini Jl Raya Solo Km.13,2 99. ATM DPRD Kota Yogyakarta Jl. Ipda Tut Harsono No.43, Muja muju 100. ATM RS Panti Rapih Yogyakarta Jl. Cik Di Tiro No.30, Yogyakarta 101. Jl. Babarsari Blok TB 16 No. 16, Sleman ATM RSKIA Sadewa 102. ATM Taman Pintar Yogyakarta Jl. Panembahan Senopati No.1-3, Gondomanan, Yogyakarta 103. ATM Dikpora DIY Jl. Cendana No.9, Semaki, Umbulharjo, Yogyakarta 104. ATM KCP Semin Jl. Raya Semin, Semin, Gunungkidul 105. ATM KK Ngawen Kampung Kidul, Kampung, Ngawen 106. ATM KK Nglipar Jl. Wonosari - Nglipar Km. 11 Nglipar 107. ATM KCP Karangmojo Jl. Karangmojo - Wonosari Km. 1 Karangmojo 108. ATM KK Ponjong Depan Pasar Ponjong, Ponjong, Gunungkidul 109. ATM KK Semanu Komplek Pasar Munggi, No.106 Semanu 110. ATM KK Rongkop Baran Kulon, Semugih, Rongkop 111. ATM RS Panti Rahayu Jl. Wonosari-Ponjong Km.7, Kelor, Karangmojo, Gunungkidul 112. ATM KCP Playen Jl. Pramuka, Dusun Playen I, Playen 113. ATM KK Patuk Jl. Raya Patuk-Wonosari, Gunungkidul 114. ATM KK Panggang Panggang I, Giriharjo, Panggang, Gunungkidul 115. ATM KK Paliyan Tahunan, Karangduwet, Paliyan 2021 Annual Report
90. 88 Profil Perusahaan Layanan ATM / ATM Service 116. ATM KK Saptosari Jl. Jalur Lingkar Selatan, Saptosari, GK 117. ATM SPBU Gading Jl. Raya Wonosari-Yogya No.Km. 8, Gading, Playen 118. ATM Heha Sky View Jl. Dlingo-Patuk No.2, Patuk, Gunungkidul 119. ATM KCP Galur Dusun Pulo, Brosot, Galur, Kulonprogo 120. ATM KCP Nanggulan Jatisarono, Karang, Nanggulan, Kulon Progo 121. Jogobayan, Banjararum, Kalibawang ATM KK Dekso 122. ATM KK Girimulyo Dusun Gendu, RT01 RW24, Jatimulyo, Girimulyo 123. ATM KCP Sentolo Jl. Raya Yogya-Wates Km. 15, Kulonprogo 124. ATM RSUD Nyi Ageng Serang Komplek RS Nyi Ageng Serang Jl. Bantar Kulon 125. ATM KK Temon Jl. Raya Wates-Purworejo Km.10, Temon 126. ATM Bandara NYIA satu Komplek Bandara NYIA Logede, Glagah, Temon 127. ATM RSUD Wates-dua Komplek RSUD Wates Jl. Tentara Pelajar No.5 128. ATM KCP Piyungan Jl. Raya Wonosari Km. 13, Sandeyan, Piyungan 129. Jl. Pleret - Kotagede, Banguntapan ATM KK Baturetno 130. ATM Swalayan D dan A Jl. Wonosari Km. 7 Baturetno, Banguntapan 131. Jl. Yogya - Parangtritis Km.21 Sidomulyo ATM KK Kretek 132. ATM KCP Imogiri Jl. Imogiri - Siluk, Karangtalun, Imogiri 133. Jl. Imogiri Timur, Wonokromo, Pleret, Bantul ATM SPBU Jejeran 134. ATM Kantor Kas Pundong Pundong, Srihardono, Pundong, Bantul 135. ATM Kas Jetis Jl. Imogiri Barat Km.7 Kepek Bantul 136. ATM KCP Srandakan Jl. Srandakan, Mangiran, Trimurti, Srandakan 137. ATM RS Universitas Islam Indonesia Bantul Komplek RS UII Jl.Srandakan KM.5,5,Gedongsari 138. ATM KCP Pleret Jl. Pleret, Trayeman, Pleret 139. Jl. Yogya - Solo km. 14, Kalibening ATM KCP Kalasan 140. ATM KK Berbah Krikilan, Tegaltirto, Berbah, Sleman 141. Ruko Prambanan No. 7, Bokoharjo, Prambanan ATM KK Prambanan 142. ATM RSUD Prambanan Komplek RSUD Prambanan Jl.Prambanan-Piyungan 143. Jl. Raya Tajem Km.1,5, Tajem, Maguwoharjo ATM CP Maguwoharjo Baru 144. ATM KCP Pakem Jl. Kaliurang Km.17,Tegalsari, Pakembinangun 145. ATM KK Ngaglik Jl. Kaliurang Km. 11, Gentan, Ngaglik 146. ATM KK Ngemplak Jl.Ngemplak-Jangkang, Widodomartani, Ngemplak 147. ATM KK Cangkringan Jetis, Argomulyo, Cangkringan 148. ATM Taman Wisata Kaliurang Jl. Wara, Kaliurang, Hargobinangun, Pakem, Sleman 149. Jl. Kaliurang No.7, Pakembinangun, Pakem, Sleman ATM RS Panti Nugroho 150. ATM KCP Condongcatur Jl. Ringroad Utara, Mancasan Kidul, Dero 151. Komplek Gedung Lab. Kewirausahaan UNY ATM UNY 152. ATM KK Maguwoharjo Pasar Stan, Maguwoharjo, Depok, Sleman 153. ATM KK Maguwoharjo-dua Pasar Stan, Maguwoharjo, Depok 154. ATM KK Purwomartani Jl. Raya Purwomartani No.1, Sleman 155. ATM Universitas Atma Jaya Yk Jl. Babarsari No.44, Janti, Caturtunggal, Sleman 156. ATM KCP Godean Jl. Godean, Sidoagung, Godean, Sleman 157. Ruko Sidoarum No. 2-3, Jl. Godean Km. 6,5 ATM KK Sidoarum 158. ATM KK Minggir Jl. Balangan - Kebonagung, Balangan, Minggir 159. Jl. Godean - Tempel, Ruko Margomulyo 33-36 ATM KK Seyegan 160. ATM KK Moyudan Laporan Tahunan 2021 Jl. Godean Km. 14,5 Ngijon, Sumberagung
91. 89 Company Profile Layanan ATM / ATM Service 161. ATM KCP Gamping Komplek Ruko Pelemgurih Kav. 7 Gamping 162. ATM KCP Maguwoharjo baru 2 Jl. Raya Tajem Km.1,5, Tajem, Maguwoharjo 163. Jl. Kemasan, Prenggan, Kotagede, Yogyakarta ATM KCP Kotagede 164. ATM KK Gedongkuning Jl. Gedongkuning Utara No. 148, Banguntapan 165. ATM KK Giwangan Jl. Imogiri Timur No.155 Giwangan Yogyakarta 166. ATM XT Square Yogyakarta Jl. Veteran, Umbulharjo, Yogyakarta 167. ATM KK Palagan Jl. Palagan Tentara Pelajar No. 92D Sariharjo 168. ATM KCP Tugu Pensil - Sentolo Kenteng, Demangrejo, Sentolo 169. ATM KC Sleman-2 Jl. Magelang Km 11 Tridadi Sleman 170. ATM KCP Dlingo Pancuran, Terong, Dlingo, Bantul 171. ATM Pasar Prawirotaman Jl. Parangtritis No.103, Mantrijeron, Yogyakarta 172. ATM Badan Diklat DIY Bandiklat DIY, Gunungsempu, Tamantirto, Kasihan, Bantul Daftar Keanggotaan Asosiasi Association Membership List Sampai dengan 31 Desember 2021, Bank BPD DIY telah terdaftar dalam keanggotaan asosiasi sebagai berikut. As of December 31, 2021, Bank BPD DIY has been registered in the membership of the association as follows. Tabel Daftar Asosiasi Perusahaan Table of Company Association List Nama Asosiasi Association Name Deskripsi Description Kedudukan dalam Asosiasi Position in Association Tingkat Asosiasi Association Level Asosiasi Bank Pembangunan Daerah (ASBANDA) Association of Regional Development Banks (ASBANDA) Asosiasi yang mewadahi seluruh Bank Pembangunan Daerah di Indonesia Association that accommodates all Regional Development Banks in Indonesia Anggota Member Nasional National Badan Musyawarah Perbankan Daerah Daerah Istimewa Yogyakarta (BMPD DIY) The Yogyakarta Special Region Banking Consultative Body (BMPD DIY) Badan Musyawarah Perbankan yang berada di bawah koordinasi Bank Indonesia Kantor Perwakilan Daerah Istimewa Yogyakarta The Banking Consultative Body under the coordination of Bank Indonesia Yogyakarta Special Region Representative Office Anggota Member Daerah Area Forum Komunikasi Industri Jasa Keuangan Daerah Istimewa Yogyakarta (FKIJKDIY) Yogyakarta Special Region Financial Services Industry Communication Forum (FKIJKDIY) Forum Komunikasi Industri Jasa Keuangan di wilayah Daerah Istimewa Yogyakarta yang dibentuk oleh Kantor Otoritas Jasa Keuangan (OJK) Daerah Istimewa Yogyakarta The Financial Services Industry Communication Forum in the Special Region of Yogyakarta which was formed by the Office of the Financial Services Authority (OJK) of the Special Region of Yogyakarta Anggota Member Daerah Area Lembaga Alternatif Penyelesaian Sengketa Perbankan Indonesia (LAPSPI) Alternative Indonesian Banking Dispute Settlement Institution (LAPSPI) Lembaga Alternatif Penyelesaian Sengketa Khusus Industri Perbankan yang di bentuk berdasarkan Peraturan Otoritas jasa Keuangan Nomor 1/POJK.07/2014 Alternative Dispute Resolution Institution for the Banking Industry that was established based on the Financial Services Authority Regulation Number 1/POJK.07/2014 Anggota Member Nasional National 2021 Annual Report
92. 90 Profil Perusahaan Riwayat Singkat Perusahaan Brief History of The Company PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta (“Bank”), dahulu bernama Bank Pembangunan Daerah Propinsi Daerah Istimewa Yogyakarta, didirikan pada tanggal 15 Desember 1961, berdasarkan akta notaris No.11 oleh R.M. Soerjanto Partaningrat. PT Bank Pembangunan Daerah Istimewa Yogyakarta (“Bank”), formerly known as Bank Pembangunan Daerah Provinsi Daerah Istimewa Yogyakarta, was established on December 15, 1961, based on notarial deed No.11 by R.M. Soerjanto Partaningrat. Berdasarkan akta notaris No. 2 tanggal 5 April 2013 yang dibuat dihadapan notaris Muchammad Agus Hanafi, S.H., notaris di Yogyakarta, yang telah memperoleh pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan No.AHU-0044251.AH.01.09 Tahun 2013 tanggal 14 Mei 2013 dan diumumkan dalam Tambahan Berita Negara Republik Indonesia tanggal 10 September 2013 No.73 membahas mengenai perubahan bentuk badan hukum Bank dan modal dasar pertama kali adalah sebesar Rp1.000.000.000.000, terbagi atas 1.000.000 lembar saham, masing-masing dengan nilai nominal Rp1.000.000, yang terbagi atas sebanyak 510.000 lembar saham akan dimiliki oleh Pemerintah Daerah Daerah Istimewa Yogyakarta, dan sebanyak 490.000 lembar saham akan dimiliki oleh Pemerintah Kota dan Pemerintah Kabupaten. Based on the notarial deed No. 2 dated April 5, 2013 made before the notary Muchammad Agus Hanafi, SH, a notary in Yogyakarta, which was approved by the Minister of Law and Human Rights of the Republic of Indonesia through Decree No.AHU-0044251.AH.01.09 Year 2013 dated May 14, 2013 and announced in the Supplement to the State Gazette of the Republic of Indonesia dated September 10, 2013 No.73 discussed the change in the form of a legal entity for the Bank and the initial authorized capital was IDR1,000,000,000,000, divided into 1,000,000 shares, each with a nominal value of IDR1.000,000, which consisted of as many as 510,000 shares were owned by Government of Special Region of Yogyakarta, and as many as 490,000 shares were owned by the City Government and Regency Government. Laporan Tahunan 2021
93. 91 Company Profile Bank telah memperoleh persetujuan prinsip perubahan bentuk hukum dari Bank Indonesia berdasarkan surat No .15/1/GBI/ DPIP tanggal 4 September 2013. The Bank obtained approval in principle for a change in legal form from Bank Indonesia based on letter No.15/1/ GBI/DPIP dated September 4, 2013. Modal Dasar Bank telah mengalami perubahan, terakhir berdasarkan akta Berita Acara Rapat Umum Pemegang Saham Tahunan No.41 tanggal 21 April 2017 yang dibuat dihadapan notaris Anom Junprahadi, S.H., telah dilakukan perubahan Anggaran Dasar mengenai perubahan modal dasar dari semula sebesar Rp1.000.000.000.000 menjadi sebesar Rp4.000.000.000.000 yang terbagi atas 4.000.000 lembar saham, masing-masing bernilai nominal Rp1.000.000, yang terbagi atas sebanyak 2.040.000 lembar saham akan dimiliki oleh Pemerintah Daerah Daerah Istimewa Yogyakarta, dan sebanyak 1.960.000 lembar saham akan dimiliki oleh Pemerintah Kabupaten dan Pemerintah Kota. Akta tersebut telah memperoleh pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan No.AHU-0009719.AH.01.02 Tahun 2017 tanggal 28 April 2017 dan diumumkan dalam Tambahan Berita Negara Republik Indonesia No.65 tanggal 15 Agustus 2017. Perubahan Anggaran Dasar tersebut telah mendapat persetujuan dari Otoritas Jasa Keuangan dengan Surat No. SR-263/KO.031/2017 tanggal 26 Mei 2017. The Articles of Association of the Bank had been amended, most recently based on the deed of the Minutes of the Annual General Meeting of Shareholders No. 41 dated April 21, 2017 made before the notary Anom Junprahadi, SH, there had been an amendment to the Articles of Association regarding changes in the original authorized capital of IDR1,000,000,000,000 amounting to IDR4,000,000,000,000, divided into 4,000,000 shares, each with a nominal value of IDR1,000,000, consisting of 2,040,000 shares were owned by the Yogyakarta Special Region Government, and 1,960,000 shares were owned by the District Government and City Government. The deed was approved by the Minister of Law and Human Rights of the Republic of Indonesia through Decree No.AHU-0009719. AH.01.02 Year 2017 dated April 28, 2017 and was announced in the Supplement to the State Gazette of the Republic of Indonesia No.65 dated August 15, 2017. The basis budget changes had been approved by the Financial Services Authority with Letter No. SR263/KO.031/2017 dated May 26, 2017. Keterangan Perubahan Nama Description of Name Change Sejak awal didirikan hingga saat ini, Bank BPD DIY tidak pernah mengalami pergantian dan perubahan nama perusahaan. Since its inception until now, Bank BPD DIY has never experienced a change in company name. 2021 Annual Report
94. 92 Profil Perusahaan Visi , Misi dan Budaya Perusahaan Vision, Mission, and Corporate Culture Menjadi Bank Terpercaya, Istimewa dan Pilihan Masyarakat. To become a Reliable, Distinctive, and Public Choice Bank. 1 2 3 Terpercaya, Komitmen tinggi menjalankan kepercayaan yang diberikan oleh pemangku kepentingan. Reliable, a high commitment to act on trust given by the stakeholders. Istimewa, unggul dalam layanan dan produk yang inovatif berbasis budaya. Distinctive, excels in innovative products. services and culture-based Pilihan Masyarakat, mencapai market share terbesar di daerah Isimewa Yogyakarta Public Choice, achieves the highest market shares in the Special Region of Yogyakarta. 1 2 3 4 VISI VISION Menyediakan solusi kebutuhan keuangan masyarakat dengan memberikan pengalaman perbankan yang berkesan. Providing solutions for the public’s financial needs by providing memorable banking experience. Menjalankan prinsip kehati-hatian dan menerapkan bisnis yang beretika untuk meningkatkan nilai perusahaan. Implementing prudential principle and performing ethical business to improve company value. Mencapai SDM yang unggul, berintegritas dan profesional. Achieving excellent Human Resources with integrity and professionalism. Mengembangkan keunggulan kompetitif dengan layanan prima dan produk yang inovatif berbasis budaya untuk menjadi Regional Champion yang berkelanjutan. Developing competitive advantage with excellent service and innovative products based on culture to become a sustainable Regional Champion. MISI 5 MISSION Menjalankan fungsi Agen Pembangunan yang fokus mengembangkan sektor UMKM, mendorong pertumbuhan perekonomian daerah dan menjaga lingkungan. Carrying out Development Agency function that focuses on developing UMKM sector, encouraging the growth of regional economy and maintaining the environment. REVIEW VISI DAN MISI OLEH DEWAN KOMISARIS DAN DIREKSI REVIEW OF THE VISION AND MISSION BY THE BOARD OF COMMISSIONERS AND THE BOARD OF DIRECTORS Pada tahun 2021, Dewan Komisaris dan Direksi telah melakukan review terhadap visi dan misi Bank yang dilaksanakan pada Rapat Umum Pemegang Saham tanggal 15 Februari 2021. Dewan Komisaris dan Direksi menilai bahwa pada tahun 2021 visi dan misi Bank BPD DIY masih relevan dengan kondisi serta strategi yang di jalankan oleh Bank BPD DIY sehingga tidak ada perubahan visi dan misi. In 2021, the Board of Commissioners and the Board of Directors reviewed the Bank’s vision and mission which was held at the General Meeting of Shareholders on February 15, 2021. The Board of Commissioners and the Board of Directors considered that the 2021 vision and mission of Bank BPD DIY were still relevant to the conditions and strategies adopted by Bank BPD DIY, so there was no change in vision and mission. Laporan Tahunan 2021
95. 93 Company Profile Budaya Perusahaan Corporate Culture I A Antusias Enthusiastic Integritas Integrity S W Budaya Kerja Work Culture Sigap Spry Waspada Cautious T I M Tangguh Strong Inovatif Innovative Mutu Quality Empati Empathy Sigap Spry Tangguh Strong Inovatif Innovative • Bertindak dengan cepat dan tanggap dalam bekerja • Menerapkan layanan yang peduli, cerdas dan berbudaya • Act swiftly and responsively at work • Implement caring, intelligent and cultured services Bekerja keras, dan pantang menyerah dalam segala situasi Melakukan pengembangan yang berkelanjutan Work hard and resilient in all situations Conduct continuous development Empati Empathy Waspada Cautious Integritas Integrity • Beriman dan bertakwa kepada Tuhan Yang Maha Esa • Menerapkan kejujuran, keikhlasan dan menjaga kepercayan • Be faithful and devoted to the God Almighty • Implement honesty and sincerity and maintain trust Mutu Quality Mengedepankan kesempurnaan dalam semua hasil kerja Promoting excellence in all works Membangun hubungan saling menghormati dan menghargai Establishing relationship based on mutual respect and appreciation E Antusias Enthusiastic Menerapkan prinsip kehatihatian dan tata kelola yang baik Semangat tinggi dalam bekerja untuk mencapai hasil terbaik Implement prudential and good governance principles Have high spirit to work and achieve the best results Nilai-Nilai Utama Core Value R A M A H Respek Akurat Modern Amanah Handal Respect Accurate Modern Trustworth Reliable 2021 Annual Report
96. 94 Profil Perusahaan Kegiatan Usaha Business Activities Kegiatan Usaha Menurut Anggaran Dasar dan yang Dijalankan Business Lines Based on Articles of Association Conducted Berdasarkan Anggaran Dasar Perusahaan Pasal 3 ayat 2 , Bank BPD DIY menyelenggarakan usaha dalam industri keuangan (Perbankan). Kegiatan Usaha Bank meliputi penerbitan produk atau pelaksanaan aktivitas untuk memenuhi kebutuhan nasabah. Produk Bank adalah instrumen keuangan yang diciptakan, diterbitkan dan/atau dikembangkan oleh Bank yang terkait dengan kegiatan penghimpunan dan penyaluran dana dan Jasa. Based on the Articles of Association of the Company Article 3 paragraph 2, Bank BPD DIY conducts business in the financial industry (Banking). The Bank's business activities include issuing products or implementing activities to meet customer needs. Bank Products are financial instruments created, issued, and developed by Banks related to the actions of collecting and distributing funds and services. Kegiatan usaha yang dijalankan Bank BPD DIY merupakan usaha perbankan konvensional maupun perbankan berdasarkan prinsip syariah serta kegiatan usaha yang lazim dilakukan Bank sepanjang tidak bertentangan dengan peraturan perundangundangan yang berlaku. Dalam rangka mencapai maksud dan tujuan tersebut, Bank BPD DIY dapat menjalankan ruang lingkup kegiatan usaha utama dan penunjang sebagai berikut: The business activities carried out by Bank BPD DIY are conventional banking businesses and banking based on sharia principles and business activities commonly carried out by banks as long as they do not conflict with the applicable laws and regulations. To achieve these aims and objectives, Bank BPD DIY may carry out the scope of leading and supporting business activities as follows: No 1. Ruang Lingkup Kegiatan Usaha Berdasarkan Anggaran Dasar Scope of Business Activities Based on Articles of Association Telah Dijalankan Executed Belum Dijalankan Not Executed Penghimpunan dana. / Fundraising. √ 2. Pemberian kredit (penyaluran dana). / Providing credit (distribution of funds). √ 3. Pembiayaan perdagangan (trade finance). / Trade finance. 4. Kegiatan treasury. / Treasury activities. √ 5. Kegiatan keagenan dan kerjasama. / Agency and collaboration activities. √ 6. Kegiatan sistem pembayaran dan produk electronic banking atau aktivitas sistem pembayaran dan electronic banking. Payment system activities and electronic banking products or payment system and electronic banking activities. √ 7. Jasa atau layanan lain. / Other services or services. √ 8. Bertindak sebagai Pendiri Dana Pensiun dan pengurus dana pensiun sesuai dengan ketentuan dalam peraturan perundang-undangan. Acting as a Pension Fund Founder and manager of a pension fund in accordance with the provisions of laws and regulations. √ 9. Kegiatan berupa penanaman dana Bank dalam bentuk saham pada perusahaan yang bergerak dibidang keuangan, termasuk penanaman dalam bentuk surat utang konversi (convertible bonds) dengan opsi saham (equity option) yang bersifat mandatory atau jenis transaksi tertentu yang berakibat Bank memilki atau akan memiliki saham pada perusahaan yang bergerak dibidang keuangan. Activities in the form of investment of Bank funds in the form of shares in companies engaged in the financial sector, including investment in the form of convertible bonds with mandatory equity options or certain types of transactions which result in the Bank owning or will own shares in companies engaged in finance. √ 10. Kegiatan berupa penyertaan modal oleh Bank pada perusahaan debitur untuk mengatasi kegagalan kredit (debt to equity swap) sebagaimana diatur dalam ketentuan mengenai Penyertaan Modal Bank Umum. Activities in the form of equity participation by Banks in debtor companies to overcome credit defaults (debt to equity swap) as stipulated in the provisions concerning Equity Participation for Commercial Banks. √ Laporan Tahunan 2021 √
97. 95 Company Profile Produk dan Jasa Products and Services SIMPANAN / SAVING Tabungan Simpeda Simpeda Savings Adalah tabungan Bank BPD DIY yang merupakan produk bersama Bank Pembangunan Daerah seluruh Indonesia sebagai sarana untuk menyimpan dana secara aman, mudah dan menguntungkan. Tabungan Simpeda Bank BPD DIY diundi 3 kali setahun, 2 kali nasional dengan hadiah senilai 6 miliar dan 1 kali regional dengan hadiah Emas. The saving product of Bank BPD DIY, which is a joint product of Regional Development Bank throughout Indonesia as a means to save money securely, easily and profitably. Bank BPD DIY’s Simpeda Savings is drawn 3 times a year and 2 times nationally with a total prize of Rp6 billion, and 1 time regionally with the prize of Gold and Tour Package. Tabungan Sutera Sutera Savings Adalah tabungan yang diperuntukkan bagi masyarakat sebagai sarana untuk menyimpan dana secara aman, mudah dan menguntungkan. Tabungan Sutera Bank BPD DIY diundi 3 kali dalam setahun, 2 kali lokal (cabang) dan 1 kali regional (DIY). Is a saving product for the community as a means to save money securely, easily, and profitably. Bank BPD DIY’s Sutera Savings product is drawn 3 times a year, 2 times locally (branches) and 1 time regionally (DIY). Tabungan Sutera Emas Sutera Emas Savings Adalah tabungan yang bersifat permanen, hanya dapat ditarik atau ditutup berdasarkan ketentuan yang berlaku, diperuntukkan bagi nasabah perorangan. Is a permanent saving product that can only be withdrawn or closed under the prevailing regulations and is intended for individual customers. Sutera Emas Savings product can only be withdrawn/closed after the depositor is no longer active as an employee or if the employee passes away and/or no longer employed due to other causes. Tabungan Sutera Emas hanya dapat ditarik/ditutup setelah penabung tidak aktif sebagai pegawai, jika pegawai meninggal dunia dan atau tidak lagi menjadi pegawai karena sebab-sebab lainnya. Tabungan Sutera Istimewa Sutera Istimewa Savings Adalah tabungan Sutera yang memiliki fitur pilihan hadiah langsung sesuai dengan program Tabungan Sutera Istimewa yang berlaku untuk periode waktu tertentu. Is a SUTERA Savings product with a feature of direct prizes selection according to the Sutera Istimewa Savings program that is valid for a certain time period. Tabungan Tunas Tunas Savings Merupakan tabungan bagi pelajar sekolah dengan suku bunga menarik dan bebas biaya administrasi bulanan. Tabungan Tunas dapat dibuka dengan setoran awal yang sangat ringan dan dapat ditarik di semua Kantor Cabang Bank BPD DIY. Is a saving product for school students with attractive interest rates and free monthly administration fee. TUNAS savings can be opened with very light initial deposit and can be withdrawn at all branches of Bank BPD DIY. Tabungan Shafa Shafa Savings Adalah produk tabungan Bank BPD DIY yang ditujukan untuk membantu masyarakat yang beragama islam untuk menunaikan ibadah haji dan atau umrah ke tanah suci. Is a saving product of Bank BPD DIY intended to support Moslem communities to apply for Hajj or Umrah Pilgrimage to the Holy Land. Tabungan Simpel Simpel Savings Merupakan tabungan yang diperuntukkan khusus bagi pelajar/siswa sekolah dengan nama Tabungan Simpanan Pelajar (SimPel). Tabungan SimPel dan SimPel iB (syariah) merupakan produk tabungan yang dikembangkan oleh Otoritas Jasa Keuangan (OJK) bersama dengan industri perbankan di Indonesia sebagai upaya membangkitkan kembali budaya menabung sejak dini. Is a saving product intended specifically for school students and is known as Tabungan Simpanan Pelajar (SimPel). Simpel Savings and Simpel IB (syariah) savings are saving products developed by the Financial Services Authority (OJK) together with the banking industry in Indonesia as an effort to encourage savings habit from early in life. Tabungan Tabunganku “Tabunganku” Savings Merupakan tabungan untuk perorangan dengan persyaratan mudah dan ringan yang diterbitkan secara bersama oleh Bank-Bank di Indonesia guna menumbuhkan budaya menabung serta meningkatkan kesejahteraan masyarakat. Is a saving product for individuals with easy and light requirements, published jointly by the banks in Indonesia in order to cultivate the culture of savings and to improve the welfare of the community. Giro Current Account Adalah produk simpanan pihak ketiga yang penarikannya dapat dilakukan kapan saja dengan menggunakan warkat cek dan bilyet giro. Is a product of third party deposit which may be withdrawn at any time by using the script Checks and Current Account Billet. Simpanan Berjangka Time Deposits Adalah produk simpanan dana pihak ketiga yang penarikannya hanya dapat dilakukan sesudah jangka waktu tertentu menurut perjanjian penyimpan dengan bank. Is a product of third party fund deposit which can be withdrawn after a certain time period, in accordance with the customer’s agreement with the Bank. 2021 Annual Report
98. 96 Profil Perusahaan KREDIT / LOANS Kredit Komersial Commercial Loans Kredit untuk perorangan, maupun badan usaha yang dipergunakan untuk kegiatan produktif (modal kerja atau investasi). Loans for individuals, groups, and business entities that are used for productive activities (working capital or investment). Kredit Multi Bangun Multi Build Loans Fasilitas Kredit Modal Kerja bersifat standby yang disediakan oleh Bank kepada nasabah yang sedang atau akan mengerjakan proyek dengan pencairan bersyarat berdasarkan Kontrak Kerja, sumber pembayaran dari termin. facilities is provided by the Bank to customers who are or will be working on projects with conditional disbursement based on the Work Contract, the source of payment from the term. Kredit Refinancing Refinancing Loans Kredit refinancing adalah kredit dalam rangka pembiayaan ulang atau pembiayaan kembali atas aset yang telah dimiliki. Refinancing Loans is credit in the context of refinancing or refinancing existing assets. Kredit Multifinance Multifinance Loans Kredit Multifinance adalah kredit kepada perusahaan pembiayaan yang digunakan untuk membiayai kebutuhan modal kerja dalam menjalankan usaha pembiayaan kepada konsumen dan hanya diperuntukkan bagi perusahaan pembiayaan (multifinance) Multifinance loans are loans to finance companies used to finance working capital needs in running a financing business to consumers and only intended for finance companies (multi) Kredit Badan Layanan Umum Daerah (BLUD) Regional Public Service Agency Loans (BLUD) Kredit Badan Layanan Umum Daerah (BLUD) adalah semua transaksi yang mengakibatkan BLUD menerima sejumlah uang atau menerima manfaat yang bernilai uang dari pihak lain sehingga BLUD tersebut dibebani kewajiban untuk membayar kembali. Penyaluran Kredit BLUD dalam bentuk kredit modal kerja dan/atau kredit investasi yang bertujuan membiayai belanja operasional dan/atau belanja modal Regional Public Service Agency (BLUD) loans are all transactions that result in the BLUD receiving a sum of money or receiving money-valued benefits from other parties so that the BLUD is burdened with the obligation to repay. BLUD Credit disbursement in the form of working capital loans and/or investment loans aimed at financing operational expenditures and/or capital expenditures Kredit kepada Pemerintah Daerah Loans to Local Government Kredit kepada Pemerintah Daerah adalah semua transaksi yang mengakibatkan daerah menerima sejumlah uang atau menerima manfaat yang bernilai uang sehingga daerah tersebut dibebani kewajiban untuk membayar kembali Loans to Regional Governments are all transactions that result in the region receiving a sum of money or receiving benefits of monetary value so that the region is burdened with the obligation to repay. Kredit Modal Kerja Talangan Badan Penyelenggara Jaminan Sosial (BPJS) Social Security Administering Agency (BPJS) Working Capital Loans Kredit Modal Kerja Talangan Badan Penyelenggara Jaminan Sosial (BPJS) adalah kredit modal kerja yang digunakan untuk membiayai tagihan klaim BPJS fasilitas kesehatan oleh mitra BPJS seperti Badan Layanan Umum (BLU), Badan Layanan Umum Daerah (BLUD), Badan Usaha Milik Negara (BUMN), Badan Usaha Milik Daerah (BUMD), maupun layanan kesehatan pemerintah dan swasta, serta dokter keluarga sesuai tagihan klaim dari fasilitas kesehatan BPJS Social Security Administering Agency (BPJS) Working Capital Loans are working capital loans used to finance claims for BPJS health facilities by BPJS partners such as Public Service Agencies (BLU), Regional Public Service Agencies (BLUD), State-Owned Enterprises (BUMN) , Regional Owned Enterprises (BUMD), as well as government and private health services, as well as family doctors according to claims from BPJS health facilities Kredit Modal Kerja Kelayakan Eligible Working Capital Loans Kredit Modal Kerja Kelayakan adalah kredit modal kerja yang digunakan untuk membiayai pengerjaan proyek-proyek pembangunan/pengadaan barang/jasa bagi para pemborong/kontraktor sesuai kontrak/pekerjaan yang diperoleh dengan metode pembayaran angsuran porsekot atau rekening koran non revolving dan jangka waktu kredit disesuaikan dengan jangka waktu pembayaran dari proyek yang dikerjakan. Eligible Working Capital Loan is a working capital loan used to finance construction projects/procurement of goods/services for contractors according to contracts/works obtained using the installment payment method or non-revolving checking account and the credit period is adjusted to the term of the loan payment time of the work done. Garansi Bank Bank Guarantee Garansi Bank adalah jaminan dalam bentuk warkat yang diterbitkan oleh Bank yang dapat menimbulkan kewajiban Bank untuk membayar kepada pihak Penerima Garansi Bank apabila pihak Terjamin ingkar janji (wanprestasi). Bank Guarantee is a guarantee in the form of a script issued by the Bank which may result in the Bank’s obligation to pay to the Bank Guarantee Recipient if the Guaranteed party breaks its promise (default). Kredit PERTA-MITRA PERTA-MITRA Loans Kredit PERTA-MITRA adalah kredit yang digunakan untuk membiayai investasi dan/atau modal kerja bagi mitra PERTAMINA guna pembukaan PERTASHOP. PERTA-MITRA Loan is credit used to finance investment and/or working capital for PERTAMINA partners for the opening of PERTASHOP. Kredit Program Untuk PDAM Program Loans For PDAM Kredit Kepada PDAM untuk keperluan investasi yaitu kredit jangka menengah atau panjang yang diberikan oleh Bank kepada PDAM untuk membiayai barang-barang modal dalam rangka rehabilitasi, modernisasi, perluasan, atau pendirian proyek baru yang pelunasannya berasal dari hasil usaha dengan barang-barang modal yang dibiayai. Loans Program to PDAMs for investment purposes, namely medium or long-term loans provided by Banks to PDAMs to finance capital goods in the context of rehabilitation, modernization, expansion, or the establishment of new projects, the repayment of which is derived from business proceeds with financed capital goods. Laporan Tahunan 2021
99. 97 Company Profile Kredit Dengan Jaminan Tunai Cash Collateral Loan Adalah kredit yang dapat diperuntukkan untuk keperluan produktif maupun konsumtif dengan mempergunakan jaminan tunai (tabungan, giro, deposito berjangka atau simpanan lainnya dalam bentuk tunai) It is a loan that can be used for productive or consumptive purposes by using cash collateral (savings, current accounts, time deposits or other deposits in cash). Kredit Swaguna “Swaguna” Loans Kredit kepada pegawai berpenghasilan tetap (PNS, BUMN, BUMD, TNI, POLRI) dan pegawai swasta yang instansinya bekerjasama dengan Bank BPD DIY Loans to permanent income employees (PNS, BUMN, BUMD, TNI, POLRI) and private employees whose agencies cooperate with Bank BPD DIY Kredit Purnakarya Purnakarya (Retired) Loans Kredit yang diperuntukan bagi pensiunan yang pembayaran pensiunnya melalui Bank BPD DIY, Yang dipergunakan untuk konsumsi. Loans intended for retirees whose pension payments are through Bank BPD DIY, which is used for consumption. Kredit Multi Usaha (KMU) Multi-Business Loans (KMU) Kredit kepada pegawai berpenghasilan tetap (PNS, BUMN, BUMD, TNI, POLRI) serta pensiunan (gaji pensiunnya dibayarkan melalui Bank BPD DIY) yang memiliki usaha produktif, dapat digunakan untuk keperluan usaha, baik modal Kerja atau investasi Loans to permanent income employees (PNS, BUMN, BUMD, TNI, POLRI) and retirees (retirement salaries are paid through Bank BPD DIY) who have productive businesses, can be used for business purposes, either working capital or investment KUCAPEN KUCAPEN Kredit yang diperuntukan bagi pegawai aktif calon Pensiunan PNS yang penerimaan gaji pensiunnya melalui Bank BPD DIY, dipergunakan untuk konsumsi Loans intended for active employees of prospective PNS pensioners whose retirement salaries are received through Bank BPD DIY, used for consumption Kredit Multiguna Multipurpose Loan Kredit umum perorangan yang dipergunakan untuk penggunaan konsumsi, dengan jangka waktu bisa sampai 10 tahun Individual general credit used for consumption, with a term of up to 10 years. Kredit Fasilitas Pegawai Employee Facility Loan Kredit pemilikan tanah/rumah atau pembangunan/ renovasi rumah bagi pegawai yang telah memiliki masa kerja tertentu dan memenuhi kriteria tertentu, sebagai salah satu upaya untuk meningkatkan kesejahteraan pegawai. Land/house ownership loans or house construction/renovation for employees who have had a certain period of service and meet certain criteria, as an effort to improve employee welfare. BPD DIY Griya BPD DIY Griya Kredit yang diperuntukan bagi masyarakat umum untuk pembelian rumah baru dan rumah bekas dengan jangka waktu sampai 15 tahun Credit intended for the general public for the purchase of new homes and used houses with a maturity of up to 15 years Kredit FLPP FLPP Loans Kredit pemilikan rumah bersubsidi dalam rangka perolehan rumah bagi masyarakat berpenghasilan rendah (MBR). MBR adalah masyarakat yang mempunyai keterbatasan daya beli sehingga perlu mendapat dukungan pemerintah untuk memperoleh rumah (subsidi dari pemerintah). A subsidized housing loan in order to obtain house for low-income community (MBR). MBR is a community that has limited purchasing power; hence, they need government’s support to obtain housing (government subsidies). BPD DIY Kawan Usaha BPD DIY Kawan Usaha Kredit untuk pengusaha mikro dan kecil baik pedagang pasar maupun pedagang dan pengusaha mikro kecil diluar pasar Credit for micro and small entrepreneurs, both market traders and traders and small micro entrepreneurs outside the market Kredit Usaha Rakyat (KUR) People’s Business Loans (KUR) Kredit untuk pengusaha mikro dan kecil yang digunakan untuk usaha produktif, baik untuk modal kerja maupun investasi, dengan bunga yang sangat murah karena mendapatkan subsidi dari pemerintah Loans for micro and small entrepreneurs used for productive businesses, both for working capital and investment, with very low interest rates because they get subsidies from the government Kredit Pemberdayaan Ekonomi Daerah (PEDE) Regional Economic Empowerment Loans (PEDE) Kredit bagi pengusaha mikro dan kecil, dengan plafond sampai dengan 50 juta dan jangka waktu maksimal 24 bulan Credit for micro and small entrepreneurs, with a ceiling of up to 50 million and a maximum term of 24 months. Kredit Linkage BPR BPR Linkage Loans Kredit Linkage Program Kepada BPR adalah penyaluran kredit modal kerja kepada Bank Perkreditan Rakyat (BPR) yang memenuhi persyaratan untuk diteruskan kepada nasabah UMKM (Usaha Mikro, Kecil dan Menengah) untuk pengembangan usahanya maupun sebagai reimbursement dana BPR yang telah diteruskan kepada nasabah UMKM (Usaha Mikro, Kecil dan Menengah) untuk pengembangan usahanya. Linkage Program Loan to BPR is the distribution of working capital loans to Rural Banks (BPR) that meet the requirements to be forwarded to MSME customers (Micro, Small and Medium Enterprises) for business development as well as reimbursement of BPR funds that have been forwarded to MSME customers (Micro Business), Small and Medium) for business development. Kredit Sindikasi Syndicated Loans Kredit sindikasi adalah kredit yang diberikan oleh dua atau lebih bank atau lembaga keuangan lainnya dengan persyaratan dan kondisi yang telah disepakati bersama antara debitur dan kreditur yang dituangkan dalam satu perjanjian kredit dan diadministrasikan oleh agen fasilitas. Syndicated loans are loans provided by two or more banks or other financial institutions with terms and conditions mutually agreed upon between the debtor and creditor as outlined in a credit agreement and administered by a facility agent. 2021 Annual Report
100. 98 Profil Perusahaan JASA-JASA PERBANKAN / BANKING SERVICES Safe Deposit Box (SDB) Safe Deposit Box (SDB) Adalah layanan penyimpanan barang berharga dan dokumen penting yang terjamin keamanan dan kerahasiaannya. Is a service to deposits valuable goods and important documents guaranteed for its security and confidentiality.. BPD Net Online BPD Net Online Adalah jasa layanan yang disediakan untuk nasabah agar dapat melakukan transaksi (setoran) ke seluruh anggota Bank Pembangunan Daerah Seluruh Indonesia (BPDSI) yang telah mengimplementasikan layanan BPDNet Online melalui counter/teller dengan jaringan yang dikelola oleh Artajasa. Is a service provided to customers so that they can make transactions (deposits) with all members of the Indonesian Regional Development Bank (BPDSI) which has implemented BPDNet Online service through counters/tellers with networks managed by Artajasa. E-Samsat & E-Posti E-Samsat & E-Posti E-Samsat merupakan layanan pembayaran pajak kendaraan bermotor secara online melalui jaringan ATM Bank BPD DIY. E-Posti merupakan Perangkat pencetakan notice pajak kendaraan bermotor dan validasi STNK. Dengan E-Samsat dan E-Posti, wajib pajak dapat melakukan pembayaran pajak kendaraan bermotor tahunan dengan mudah di jaringan ATM Bank BPD DIY sekaligus memperoleh notice pajak /SKPD (Surat Ketetapan Pajak Daerah) serta validasi STNK. E-SAMSAT: An online tax payment service for motor vehicles through the ATM network of Bank BPD DIY. E-POSTI: Printing device for motor vehicle tax notice and validation of vehicle registration (STNK) Using E- SAMSAT and E-POSTI, taxpayer can pay the annual tax of their motor vehicles easily at the ATM network of Bank BPD DIY, and can obtain tax notice (SKPD or Regional Tax Assessment Letter) and validation of STNK. Laku Pandai Laku Pandai Layanan Keuangan Tanpa Kantor Dalam Rangka Keuangan Inklusif (Laku Pandai) adalah kegiatan menyediakan layanan perbankan dan/ atau layanan keuangan lainnya yang dilakukan tidak melalui jaringan kantor, namun melalui kerjasama dengan pihak lain. Fitur Laku Pandai BPD DIY yaitu pembukaan tabungan khusus, tarik setor tunai, transfer dana, dan pembayaran. Financial Services Without Office In The Framework of Financial Inclusion (Laku Pandai) is the activity of providing banking services or other financial services conducted not through the office network, but through cooperation with other parties. The features of Laku Pandai BPD DIY are the opening of special savings, cash withdrawals, funds transfers, and payments. Garansi Bank Bank Guarantee Bank Garansi adalah jaminan pembayaran dalam bentuk warkat yang diterbitkan oleh Bank yang diberikan kepada pihak penerima jaminan baik perorangan maupun perusahaan, yang dapat menimbulkan kewajiban Bank untuk membayar kepada pihak penerima Bank Garansi apabila pihak yang dijamin tidak dapat memenuhi kewajiban atau cidera janji kepada penerima Bank Garansi Bank Guarantee is a guarantee of payment in the form of a script issued by the Bank that is given to the recipient of the guarantee, both individuals and companies, which can lead to the Bank’s obligation to pay the recipients of Bank Guarantee if the guaranteed party cannot fulfill the obligation or default to the recipients of Bank Guarantee. Sistem Kliring Nasional Bank Indonesia Bank Indonesia National Clearing System Sistem Kliring Nasional Bank Indonesia (SKNBI) adalah sistem kliring Bank Indonesia yang meliputi kliring debet dan kliring kredit yang penyelesaian akhirnya dilakukan secara nasional. The Bank Indonesia National Clearing System (SKNBI) is a clearing system of Bank Indonesia, which includes debit clearing and credit clearing, the final settlement of which is carried out nationally. Jasa Pengiriman Uang Western Union-Bank BPD DIY Western Union-Bank BPD DIY Money Transfer Service Western Union adalah jasa pengiriman uang dengan jangkauan internasional yang tidak mengharuskan rekening bank. Jasa Pengiriman Uang Western Union – Bank BPD DIY merupakan produk kerjasama antara Bank BPD DIY yang bertindak sebagai Agen dengan PT Western Union Indonesia. Western Union is a money transfer service with international coverage that does not require a bank account. Western Union Money Transfer Service - Bank BPD DIY is a collaboration product between BPD DIY Bank which acts as an agent with PT Western Union Indonesia. Contact Center 150061 Contact Center 150061 Layanan Contact Center 1500061 adalah layanan untuk berinteraksi dengan nasabah atau non nasabah selama 24 (dua puluh empat) jam dalam 7 (tujuh) hari guna melayani pertanyaan tentang permintaan informasi maupun pengaduan/keluhan yang dilakukan melalui media omnichannel (yaitu melalui channel telepon atau channel lain seperti email atau sosial media. Contact Center 1500061 is a service for interacting with customers or non-customers for 24 (twenty-four) hours in 7 (seven) days to serve inquiries about requests for information or complaints/complaints made through omnichannel media (i.e. through telephone channels or other channels. like email or social media. LAYANAN E-BANKING / E-BANKING SERVICES BPD DIY Mobile BPD DIY Mobile Layanan Bank BPD DIY Mobile adalah salah satu jenis jasa/layanan perbankan elektronik mobile banking yang disediakan Bank melalui telepon seluler untuk dapat menggunakan layanan perbankan. Fasilitas BPD DIY Mobile yaitu informasi saldo, informasi mutasi rekening, pembayaran, pembelian, transfer dana, penarikan tunai tanpa kartu, dan scan pembayaran QR code. The need for ease of transactions anywhere and anytime is everyone’s dream. Now, Bank BPD DIY is ready to answer those needs. With BPD DIY Mobile, customers can conduct financial transactions anytime and anywhere. Enjoy the convenience of making transactions with BPD DIY Mobile. Cash Management System (CMS) Cash Management System (CMS) Cash Management System (CMS) adalah salah satu jenis layanan perbankan bagi Nasabah Instansi/korporasi (non perorangan) dimana Nasabah dapat melakukan pengelolaan keuangan secara mandiri secara online. Nasabah CMS dapat mengakses fitur-fitur perbankan tanpa harus datang ke kantor layanan Bank, serta dapat dilakukan selama 24 jam. Fitur keuangan CMS yaitu informasi saldo, informasi mutasi, transfer dana, transfer bulk. Bank BPD DIY provides facilities that ease the nonindividual customers (institutions and companies) in conducting banking transactions. BPD DIY’s CMS is the solution. In the application, non-individual customers can conduct various activities, including checking balances, transferring accounts, and transferring funds between BPDs and between banks. Laporan Tahunan 2021
101. 99 Company Profile SMS Notifikasi SMS notification SMS Notifikasi adalah pemberitahuan informasi kepada nasabah melalui SMS ke nomor ponsel yang didaftarkan atas transaksi debit /kredit rekening yang dilakukan oleh nasabah Bank BPD DIY. SMS Notification is notification of information to customers via SMS to mobile numbers registered for debit/credit account transactions made by customers of Bank BPD DIY. BPD DIY T-money BPD DIY T-money BPD DIY T-Money adalah aplikasi berbasis Android dan iOS yang dapat digunakan untuk melakukan transaksi keuangan dengan memanfaatkan Uang Elektronik yang tersimpan di server. Layanan ini merupakan hasil kerja sama Bank BPD DIY dengan PT Telkom Indonesia. Transaksi yang dapat dilakukan antara lain pembayaran atas pembelian dan tagihan, transfer, donasi, dan top up saldo. BPD DIY T-Money is an android and iOS-based application that you can use to conduct financial transactions by utilizing Electronic Money stored on the server. This service is the result of cooperation between Bank BPD DIY and PT Telkom Indonesia. Transactions that can be made include payment for purchases and bills, transfers, donations, and balance top ups. ATM ATM ATM (Automatic Teller Machine) adalah layanan perbankan bagi pemilik tabungan Sutera dan Simpeda yang memungkinkan transaksi selama 24 jam pada mesin ATM untuk melakukan penarikan tunai, transfer dana, informasi saldo, dan fitur pembayaran. Is a 24-hour service of Bank BPD DIY provided to the owner of Simpeda and Sutera savings accounts through an ATM (Automatic Teller Machine) to make cash withdrawal transactions, fund transfers, balance information, and payment features. Nasabah tabungan Sutera dan Simpeda dapat memiliki kartu ATM Bank BPD DIY secara gratis. Kartu ATM Bank BPD DIY dapat digunakan di lebih dari 61.000 terminatl ATM Bersama dan PRIMA di seluruh Indonesia, serta sudah terhubung dengan jaringan MEPS di Malaysia. Simpeda and Sutera saving customers can have Bank BPD DIY ATM card facilities for free. Bank BPD DIY ATM card can be drawn in more than 61,000 Shared from ATM BERSAMA and PRIMA terminals throughout Indonesia, and is connected to the MEPS network that allows customers to trade in Malaysia Kartu Flazz Kartu Flazz Kartu BPD DIY Flazz adalah kartu prabayar yang merupakan hasil kerja sama (cobranding) antara BPD DIY dengan BCA. Karlu BPD DrY Flazz memuat logo BPD DIY dan logo Kartu Flazz. Kartu BPD DIY Flazz khusus diterbitkan bagi Nasabah yang juga berfungsi sebagai alat untuk melakukan transaksi. BPD DIY Flazz Card is a prepaid card that is the result of cobranding between BPD DIY and BCA. Karlu BPD DrY Flazz contains the BPD DIY logo and the Flazz Card logo. BPD DIY Flazz card is specially issued for Customers who also serve as a tool to make transactions. QUAT BPD DIY QUAT BPD DIY QUAT adalah layanan aplikasi mobile QRIS Merchant yang disediakan Bank BPD DIY yang dapat digunakan oleh merchant yang telah diakuisisi untuk melayani transaksi non-tunai oleh nasabah maupun non nasabah Bank BPD DIY. Fitur QUAT yaitu cetak QR statis dan dinamis, refund dana, tip, dan pengiriman laporan transaksi. QUAT is a QRIS Merchant mobile application service provided by BPD DIY Bank that can be used by acquired merchants to serve non-cash transactions by customers and non-customers of Bank BPD DIY. The QUAT features include static and dynamic QR printing, refunds, tips, and sending transaction reports. EDC Merchant EDC Merchant Elevctronic Data Capture (EDC) Merchant adalah perangkat yang dapat membaca data transaksi elektronik untuk diteruskan kepada host vendor atau menerima data elektronik dari host vendor. Perangkat ini ditempatkan pada tempat usaha nasabah, dan dapat membaca kartu debet dari bank anggota ATM Bersama. Electronic Data Capture (EDC) Merchant is a device that can read electronic transaction data to be forwarded to the vendor host or to receive electronic data from the vendor’s host. This device is placed in the customer’s place of business, and can read debit cards from member banks of ATM Bersama. SAGET SAGET Layanan Solusi Aneka Ragam Transaksi (SAGET) adalah solusi elektronis untuk penerimaan transaksi pembayaran yang bersifat non billing dari berbagai channel pembayaran (QRIS, Debit, Uang Elektronik chipbased) di mana layanan ini terintegrasi dengan dashboard moniroting sebagai alat pemantauan aktivitas transaksi. Various Transaction Solution Services (SAGET) is an electronic solution for receiving non-billing payment transactions from various payment channels (QRIS, Debit, chip-based Electronic Money) where this service is integrated with a monitoring dashboard as a monitoring tool for transaction activity. Real Time Gross Settlement Real Time Gross Settlement Real Time Gross Settlement (RTGS) adalah sistem transfer dana elektronik antar bank dalam mata uang rupiah yang penyelesaiannya dilakukan secara seketika per transaksi secara individual yang diselenggarakan oleh Bank Indonesia. Real Time Gross Settlement (RTGS) is an interbank electronic fund transfer system in rupiah currency, the settlement of which is done in real time per individual transaction organized by Bank Indonesia. SP2D Online BPD DIY SP2D Online BPD DIY SP2D Online Bank BPD DIY adalah fasilitas bagi petugas Bank BPD DIY untuk menjalankan permintaan transaksi SP2D yang dikirim melalui sistem keuangan yang digunakan Pemerintah Daerah. SP2D Online Bank BPD DIY is a facility for BPD DIY Bank officers to carry out SP2D transaction requests sent through the financial system used by the Regional Government. 2021 Annual Report
102. 100 Profil Perusahaan Peta Wilayah Usaha Business Area Map Cabang Sleman / Sleman Branch Jl. Magelang Km 11 Tridadi, Sleman Sleman Yogyakarta Kulon Progo Bantul Gunung Kidul Cabang Wates/Wates Branch Jl. Stasiun No. 1 Wates, Kulon Progo Cabang Bantul / Bantul Branch Jl. Jendral Sudirman No. 2A, Bantul Cabang Wonosari / Wonosari Branch Jl. Brigjen Katamso 4 Wonosari, Gunungkidul Sampai dengan 31 Desember 2021, Bank BPD DIY memiliki 1 Kantor Pusat dan 383 Kantor Cabang yang termasuk Kantor Cabang (KC), Kantor Cabang Pembantu (KCP) Konvensional dan Syariah, Kantor Fungsional (KF), ATM, Payment Point Syariah dan Kas Fungsional Mobil yang tersebar di seluruh wilayah Provinsi DIY Yogyakarta. Laporan Tahunan 2021 As of December 31, 2021, Bank BPD DIY has 1 Head Office and 383 Branch Offices including Branch Offices (KC), Conventional and Sharia Sub-Branch Offices (KCP), Functional Offices (KF), ATMs, Sharia Payment Points and Functional Car Cash spread throughout the DIY Province of Yogyakarta.
103. 101 Company Profile Yogyakarta Cabang Syariah / Sharia Branch Jl. Magelang Km 5,6 Kutu Tegal, Sinduadi, Sleman Kantor Pusat/Cabang Utama Head Office/Main Branch Jl. Tentara Pelajar No. 7 Yogyakarta Cabang Senopati / Senopati Branch Jl. P. Senopati No. 5-7 Yogyakarta Kantor Cabang Branch office Kantor Cabang (KC) Branch Office (KC) Utama Main Senopati Sleman Bantul Wates Wonosari Syariah Total 1 1 1 1 1 1 1 7 10 14 24 19 15 16 - 98 Kantor Cabang Pembantu (KCP) Syariah / Sharia Sub-Branch Office (KCP) - - - - - - 7 7 Kantor Fungsional (KF) / Functional Office (KF) 6 9 9 9 4 6 - 43 Kas Fungsional Mobil / Car Functional Cash 1 1 1 1 1 1 - 6 Kantor Kas Syariah Sharia Cash Office 3 3 Payment Point Syariah / Sharia Payment Points 1 1 Kantor Cabang Pembantu (KCP) Konvensional / Conventional SubBranch Office (KCP) ATM 25 30 42 29 18 28 - Sub Jumlah / Sub Quantity Layanan Syariah / Sharia Service Total Jumlah / Amount Kantor Pusat / Headquarters Total / Total 172 337 2 6 14 9 6 8 - 45 382 1 383 2021 Annual Report
104. 102 Profil Perusahaan Struktur Organisasi Organization Structure RUPS GMS Komite ALCO ALCO Komite Manajemen Risiko Risk Management Committee Komite Kebijakan Perkreditan Credit Policy Committee Komite SDM HR Committee Direktur Utama President Director Santoso Rohmad Komite Pengarah TI IT Steering Committee Dewan Pengawas Syariah Sharia Supervisory Board Direktur Pemasaran dan Usaha Syariah Director of Marketing and Sharia Business Unit Pembinaan BUKP BUKP Development Unit Kantor Cabang Syariah Sharia Branch Offices Laporan Tahunan 2021 Keterangan : -Di bawah Divisi/Kelompok dimungkinkan terdapat kantor fungsional, yang melaksanakan kegiatan usaha perbankan secara terbatas dalam 1 (satu) kegiatan. - Nama anggota Komite Dewan Komisaris dan Komite Direksi disampaikan pada bagian Tata Kelola Perusahaan. Desk Risiko Kredit & Penyelesaian Kredit Bermasalah Credit Risk Desk & Non-Performing Credit Settlement R. Wahyu Wijonarko Kelompok Administrasi Kredit Credit Administration Group Didit Respati Setiadi Kelompok Kredit Menengahdan Korporasi Medium Credit and Corporations Groups Divisi Perkreditan Credit Division Kelompok Institusional Banking, Jasa dan Bancassurance Institutional Banking, Services and Bancassurance Group Kelompok Operasional Syariah Sharia Operational Group Kelompok Pengembangan Bisnis Business Development Group Kelompok Pembinaan Cabang Branch Development Group Kelompok Perencanaan Strategis dan Organisasi Strategic and Organizational Planning Groups Plati Soulistyanti Kelompok Pengembangan Bisnis Syariah Sharia Business Development Group Muhammad Afnan Divisi Trisuri Treasury Division Kelompok Card Center Digital Banking dan Settlement Digital Banking and Settlement Card Center Group Unit Usaha Syariah Sharia Business Unit Kelompok Manajemen Dana & Pasar Uang Fund Management & Money Market Group Divisi Perencanaan & Pengembangan Planning & Development Division Desk Kredit Mikro Kecil dan Konsumer Micro, Small and Consumer Credit Desk R. Agus Trimurjanto Kantor Cabang Branch Office Information: - Under the Division/Group there may be functional offices, which carry out banking business activities in a limited manner in 1 (one) activity. - The names of the members of the Committee of the Board of Commissioners and the Committee of the Board of Directors are submitted in the Corporate Governance section.
105. 103 Company Profile Berdasarkan Peraturan Direksi No : 0002 /OM 0001 tanggal 29 Oktober 2021 tentang Struktur Organisasi PT Bank BPD DIY, struktur organisasi Bank BPD DIY Per 31 Desember 2021 adalah sebagai berikut: Based on the Board of Directors Regulation No: 0002 /OM 0001 dated October 29, 2021 regarding the Organizational Structure of PT Bank BPD DIY, the organizational structure of Bank BPD DIY as of December 31, 2021 is as follows: Komite Audit Audit Committee Dewan Komisaris Board of Commissioners Komite Remunerasi & Nominasi Remuneration & Nomination Committee Komite Pemantau Risiko Risk Monitoring Committee Direktur Kepatuhan Director of Compliance Direktur Umum Director of General Affairs Dian Ari Ani Divisi SDM & Umum HR & General Division Satuan Kerja Audit Internal Internal Audit Work Unit Nur Iswantoro Kelompok Audit Kredit Credit Audit Group Kelompok Manajemen Risiko Risk Management Group Widodo Kelompok Sekretaris Perusahaan Corporate Secretary Group Kelompok Pemberdayaan SDM HR Empowerment Group Kelompok Pengadaan dan Aktiva Tetap Procurement and Fixed Assets Group Desk Akuntansi, Keuangan dan Pajak Accounting, Finance and Tax Desk Kelompok Quality Assurance Teknologi Informasi Information Technology Quality Assurance Group Kelompok Operasional Teknologi Informasi Information Technology Operational Group Kelompok Pengembangan Teknologi Informasi Information Technology Development Group Kelompok Administrasi Kepegawaian Personnel Administration Group Ch, Dwiani Surastri Ati R. Hangkoso Unit Kontrol Internal cabang Branch Internal Control Unit Keterangan / Information: Garis Komando / Line of Command Garis Koordinasi / Coordination Line Unit Anti Fraud Anti Fraud Unit Kelompok Perencanaan Teknologi Informasi Information Technology Planning Group Divisi Manajemen Risiko & Kepatuhan Risk Management & Compliance Division Kelompok Kepatuhan dan UKPN Compliance Group and UKPN Divisi Teknologi Informasi Information Technology Division Kelompok Audit Umum dan Teknologi Informasi General Audit and Information Technology Group Cahya Widi Kotak Kolektif Kolegial Direksi / Board of Directors’ Collective Box 2021 Annual Report
106. 104 Profil Perusahaan Profil Direksi Profile of The Board of Directors SANTOSO ROHMAD Direktur Utama President Director Usia / Age Usia 57 tahun Per Desember 2021 / Age 57 years As of December 2021. Riwayat Pendidikan - Sarjana Ekonomi dari Universitas Islam Indonesia, Yogyakarta (1990). - Magister Manajemen dari Universitas Islam Indonesia, Yogyakarta (1996). Pengalaman Kerja Sebelumnya menjabat sebagai Direktur Kepatuhan Bank BPD DIY (20142018). Pernah menduduki berbagai jabatan manajerial di Bank BPD DIY seperti Pemimpin Cabang hingga Pemimpin Divisi (2003-2014). 2003 – 2006: Pemimpin Cabang Senopati Bank BPD DIY 2006 – 2007: Pj. Pemimpin Divisi SDM dan Umum Bank BPD DIY 2007 – 2008: Pj.Pemimpin Divisi Managemen Risiko Bank BPD DIY 2008 – 2009: Pemimpin Divisi Perkreditan Bank BPD DIY 2009 – 2010: Pemimpin Divisi SDM dan Umum Bank BPD DIY Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Yogyakarta Educational Background - Bachelor of Economics from the Islamic University of Indonesia, Yogyakarta (1990). - Master of Management from the Islamic University of Indonesia, Yogyakarta (1996). 2010 – 2012: Pemimpin Cabang Utama Bank BPD DIY 2012 – 2014: Pemimpin Divisi Trisuri Bank BPD DIY 2014 – 2018: Direktur Kepatuhan Bank BPD DIY 2018 – Sekarang: Direktur Utama Bank BPD DIY Work Experience Previously served as Compliance Director of Bank BPD DIY (2014-2018). Has held various managerial positions at Bank BPD DIY such as Branch Manager to Division Leader (2003-2014). 2003 – 2006: Branch Manager Senopati Bank BPD DIY 2006 – 2007: Acting. Head of HR and General Division of Bank BPD DIY 2007 – 2008: Acting Head of Risk Management Division of Bank BPD DIY 2008 – 2009: Head of BPD DIY Bank Credit Division 2009 – 2010: Head of Human Resources and General Division of Bank BPD DIY 2010 – 2012: Main Branch Manager of Bank BPD DIY 2012 – 2014: Head of Trisuri Division of Bank BPD DIY 2014 – 2018: Compliance Director of Bank BPD DIY 2018 – Present: President Director of Bank BPD DIY Dasar Hukum Pengangkatan Diangkat menjadi Direktur Utama PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta untuk pertama kalinya berdasarkan Akta Notaris Anom Junprahadi, SH., Nomor 33 tanggal 14 September 2018 (RUPS-LB tahun 2018). Legal Basis of Appointment Appointed as President Director of PT Bank Pembangunan Daerah Special Region of Yogyakarta for the first time based on Notarial Deed of Anom Junprahadi, SH., Number 33 dated September 14, 2018 (EGMS 2018). Periode Menjabat 2018 - 2022 (Periode Pertama). Serving Period 2018 - 2022 (First Period). Jabatan Rangkap Tidak memiliki rangkap jabatan di perusahaan maupun lembaga lain. Double function Does not have concurrent positions in other companies or institutions. Hubungan Afiliasi Tidak memiliki hubungan afiliasi baik dengan anggota Direksi, anggota Dewan Komisaris lainnya maupun dengan pemegang saham pengendali dan utama. Affiliate Relationship Has no affiliation with members of the Board of Directors, other members of the Board of Commissioners or with the controlling and major shareholders. Kepemilikan Saham - Shareholding - Laporan Tahunan 2021
107. 105 Company Profile R . AGUS TRIMURJANTO Direktur Pemasaran Director of Marketing Domisili / Domicile Kewarganegaraan / Citizenship Yogyakarta Indonesia / Indonesian Usia / Age Usia 51 tahun Per Desember 2021 / Age 51 years As of December 2021. Riwayat Pendidikan - Sarjana Akuntansi dari Sekolah Tinggi Ilmu Ekonomi YKP (STIE YKP), Yogyakarta (1999). - Magister Manajemen dari Universitas Pembangunan Nasional Veteran, Yogyakarta (2002). Educational Background - Bachelor of Accounting from the YKP School of Economics (STIE YKP), Yogyakarta (1999). - Master of Management from the Veterans National Development University, Yogyakarta (2002). Pengalaman Kerja Sebelumnya menjabat sebagai Pemimpin Cabang Sleman Bank BPD DIY (2016-2018). Pernah menduduki berbagai jabatan manajerial di Bank BPD DIY seperti Penyelia, Pemimpin Cabang dan Pemimpin Kelompok (2004 - 2018). 2004 – 2007: Pj. Penyelia Pemasaran Bisnis Cabang Senopati Bank BPD DIY 2007 – 2007: Pj. Penyelia Pemasaran Bisnis Cabang Utama Bank BPD DIY 2007 – 2010: Pj. Pinpok Pemasaran & Penyelamatan Kredit, Divisi Perkreditan Bank BPD DIY 2010 – 2013: Pj. Pinpok Pemasaran, Divisi Perkreditan Bank BPD DIY 2013 – 2016: Pemimpin Cabang Senopati Bank BPD DIY 2016 – 2018: Pemimpin Cabang Sleman Bank BPD DIY 2018 – Sekarang: Direktur Pemasaran Bank BPD DIY Work Experience Previously served as Branch Manager of Sleman Bank BPD DIY (20162018). Has held various managerial positions at Bank BPD DIY such as Supervisor, Branch Leader and Group Leader (2004 - 2018). Dasar Hukum Pengangkatan Diangkat menjadi Direktur Pemasaran PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta untuk pertama kalinya berdasarkan Akta Notaris Anom Junprahadi, SH., Nomor 33 tanggal 14 September 2018 (RUPS-LB tahun 2018). Legal Basis of Appointment Appointed as Marketing Director of PT Bank Pembangunan Daerah Special Region of Yogyakarta for the first time based on Notarial Deed of Anom Junprahadi, SH., Number 33 dated September 14, 2018 (EGMS2018). Periode Menjabat 2018 - 2022 (Periode Pertama). Serving Period 2018 - 2022 (First Period). Jabatan Rangkap Tidak memiliki rangkap jabatan di perusahaan maupun lembaga lain. Double function Does not have concurrent positions in other companies or institutions. Hubungan Afiliasi Tidak memiliki hubungan afiliasi baik dengan anggota Direksi, anggota Dewan Komisaris lainnya maupun dengan pemegang saham pengendali dan utama. Affiliate Relationship Has no affiliation with members of the Board of Directors, other members of the Board of Commissioners or with the controlling and major shareholders. Kepemilikan Saham - Shareholding - 2004 – 2007: Acting. Business Marketing Supervisor of the Senopati Branch of Bank BPD DIY 2007 – 2007: Acting. Business Marketing Supervisor of Bank BPD DIY Main Branch 2007 – 2010: Acting. Credit Marketing & Rescue Pinpok, BPD DIY Bank Credit Division 2010 – 2013: Acting. Marketing Pinpok, BPD DIY Bank Credit Division 2013 – 2016: Senopati Branch Manager of Bank BPD DIY 2016 – 2018: Branch Manager of Sleman Bank BPD DIY 2018 – Present: Marketing Director of Bank BPD DIY 2021 Annual Report
108. 106 Profil Perusahaan CAHYA WIDI Direktur Umum Director of General Affair Usia / Age Usia 57 tahun Per Desember 2021. / Age 57 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Yogyakarta Riwayat Pendidikan - Sarjana di Fakultas Ilmu Sosial dan Ilmu Politik Universitas Gadjah Mada, Yogyakarta (1989). - Magister Manajemen dari Universitas Islam Indonesia, Yogyakarta (2000). Educational Background - Bachelor in the Faculty of Social and Political Sciences, Gadjah Mada University, Yogyakarta (1989). - Master of Management from the Islamic University of Indonesia, Yogyakarta (2000). Pengalaman Kerja Sebelumnya menjabat sebagai Direktur Umum Bank BPD DIY (20142018). Pernah menduduki berbagai jabatan manajerial di Bank BPD DIY seperti Pemimpin Bidang Pelayanan dan Operasional, Pemimpin Kelompok dan Pemimpin Divisi (2004 - 2018). 2004 – 2004: Pemimpin Bidang Pelayanan & Operasional Cabang Senopati Bank BPD DIY 2004 – 2005: Pj. Pemimpin Kelompok Perencanaan Strategi & Organisasi, Divisi Perencanaan & Pengembangan Bank BPD DIY 2005 – 2007: Pemimpin Kelompok Pengembangan Bisnis, Divisi Perencanaan & Pengembangan Bank BPD DIY 2007 – 2010: Pj. Pemimpin Divisi Trisuri Bank BPD DIY (Merangkap PGS Pemimpin Cabang Senopati) 2010 – 2011: Pemimpin Divisi Trisuri Bank BPD DIY 2011 – 2012: Pemimpin Divisi Manajemen Risiko dan Kepatuhan Bank BPD DIY 2012 – 2014: Pemimpin Divisi SDM dan Umum Bank BPD DIY 2014 – 2018: Direktur Umum Bank BPD DIY 2018 – Sekarang: Direktur Umum Bank BPD DIY Work Experience Previously served as General Director of Bank BPD DIY (2014-2018). Has held various managerial positions at Bank BPD DIY such as Service and Operations Division Leader, Group Leader and Division Leader (2004 2018). 2004 – 2004: Service & Operational Leader of the Senopati Branch of Bank BPD DIY 2004 – 2005: Acting. Leader of Strategic & Organizational Planning Group, Division of Planning & Development of Bank BPD DIY 2005 – 2007: Leader of Business Development Group, Division of Planning & Development of Bank BPD DIY 2007 – 2010: Acting. Head of Trisuri Division of Bank BPD DIY (Concurrently PGS Senopati Branch Manager) 2010 – 2011: Head of Trisuri Division of Bank BPD DIY 2011 – 2012: Head of Risk Management and Compliance Division of Bank BPD DIY 2012 – 2014: Head of HR and General Division of Bank BPD DIY 2014 – 2018: General Director of Bank BPD DIY 2018 – Present: General Director of Bank BPD DIY Dasar Hukum Pengangkatan Diangkat menjadi Direktur Umum PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta untuk pertama keduanya berdasarkan Akta Notaris Anom Junprahadi, SH., Nomor 33 tanggal 14 September 2018 (RUPS-LB tahun 2018). Legal Basis of Appointment Appointed as General Director of PT Bank Pembangunan Daerah Special Region of Yogyakarta for the first time both based on the Notary Deed of Anom Junprahadi, SH., Number 33 dated September 14, 2018 (EGMS2018). Periode Menjabat 2018 - 2022 (Periode Kedua). Serving Period 2018 - 2022 (Second Period). Jabatan Rangkap Tidak memiliki rangkap jabatan di perusahaan maupun lembaga lain. Double function Does not have concurrent positions in other companies or institutions. Hubungan Afiliasi Tidak memiliki hubungan afiliasi baik dengan anggota Direksi, anggota Dewan Komisaris lainnya maupun dengan pemegang saham pengendali dan utama. Affiliate Relationship Has no affiliation with members of the Board of Directors, other members of the Board of Commissioners or with the controlling and major shareholders. Kepemilikan Saham - Shareholding - Laporan Tahunan 2021
109. 107 Company Profile DIAN ARI ANI Direktur Kepatuhan Director of Compliance Domisili / Domicile Kewarganegaraan / Citizenship Yogyakarta Indonesia / Indonesian Usia / Age Usia 50 tahun Per Desember 2021. / Age 50 years As of December 2021. Riwayat Pendidikan - Sarjana Ekonomi Manajemen dari Universitas Pembangunan Nasional Veteran, Yogyakarta (1994). - Magister Manajemen dari Universitas Pembangunan Nasional Veteran, Yogyakarta (2004). Educational Background -Bachelor of Management Economics from Veterans National Development University, Yogyakarta (1994). - Master of Management from the Veterans National Development University, Yogyakarta (2004). Pengalaman Kerja Sebelumnya menjabat sebagai Pemimpin Cabang Sleman Bank BPD DIY Sebelumnya menjabat sebagai Pj. Pemimpin Divisi Manajemen Risiko dan Kepatuhan (2017 -2018). Pernah menduduki berbagai jabatan manajerial di Bank BPD DIY seperti Pemimpin Cabang Pembantu, Pemimpin Cabang, Pemimpin Kelompok dan Pemimpin Divisi (2005 - 2018). 2005 – 2007: Pemimpin Cabang Pembantu Condongcatur, Cabang Sleman Bank BPD DIY 2007 – 2008: Pj. Pemimpin Bagian Administrasi Kredit, Divisi Prekreditan Bank BPD DIY 2008 – 2010: Pemimpin Bagian Administrasi Kredit, Divisi Prekreditan Bank BPD DIY 2010 – 2010: Pj. Pemimpin Kelompok Manajemen Risiko, Divisi Manajemen Risiko dan Kepatuhan Bank BPD DIY 2010 – 2014: Pemimpin Kelompok Manajemen Risiko, Divisi Manajemen Risiko dan Kepatuhan Bank BPD DIY 2014 – 2017: Pemimpin Cabang Bantul Bank BPD DIY 2017 – 2018: Pj. Pemimpin Divisi Manajemen Risiko & Kepatuhan Bank BPD DIY 2018 – Sekarang: Direktur Kepatuhan Bank BPD DIY Work Experience Previously served as Acting. Head of Risk Management and Compliance Division (2017 -2018). Has held various managerial positions at Bank BPD DIY such as Sub-Branch Leader, Branch Leader, Group Leader and Division Leader (2005 - 2018). Dasar Hukum Pengangkatan Diangkat menjadi Direktur Kepatuhan PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta untuk pertama kalinya berdasarkan Akta Notaris Anom Junprahadi, SH., Nomor 33 tanggal 14 September 2018 (RUPS-LB tahun 2018). Legal Basis of Appointment Appointed as Compliance Director of PT Bank Pembangunan Daerah Special Region of Yogyakarta for the first time based on the Notary Deed of Anom Junprahadi, SH., Number 33 dated September 14, 2018 (EGMS-2018). Periode Menjabat 2018 - 2022 (Periode Pertama). Serving Period 2018 - 2022 (First Period). Jabatan Rangkap Tidak memiliki rangkap jabatan di perusahaan maupun lembaga lain. Double function Does not have concurrent positions in other companies or institutions. Hubungan Afiliasi Tidak memiliki hubungan afiliasi baik dengan anggota Direksi, anggota Dewan Komisaris lainnya maupun dengan pemegang saham pengendali dan utama. Affiliate Relationship Has no affiliation with members of the Board of Directors, other members of the Board of Commissioners or with the controlling and major shareholders. Kepemilikan Saham - Shareholding - 2005 – 2007: Head of Condongcatur Sub-Branch, Sleman Branch of Bank BPD DIY 2007 – 2008: Acting. Head of Credit Administration Division, BPD DIY Bank Precredit Division 2008 – 2010: Head of Credit Administration Division, BPD DIY Bank Precredit Division 2010 – 2010: Acting. Leader of Risk Management Group, Risk Management and Compliance Division of Bank BPD DIY 2010 – 2014: Risk Management Group Leader, Risk Management and Compliance Division of Bank BPD DIY 2014 – 2017: Branch Manager of Bantul Bank BPD DIY 2017 – 2018: Acting. Head of Risk Management & Compliance Division of Bank BPD DIY 2018 – Present: Bank BPD DIY Compliance Director 2021 Annual Report
110. 108 Profil Perusahaan Perubahan Komposisi Anggota Direksi dan Alasan Perubahannya Changes In The Composition of The Members of The Board of Directors and The Reasons for The Changes Susunan Direksi Bank BPD DIY berjumlah 4 (empat) orang. Jumlah tersebut telah sesuai dengan ketentuan Peraturan Otoritas Jasa Keuangan (POJK) nomor 55/ POJK.03/2016 tanggal 7 Desember 2016 tentang Penerapan Tata Kelola Bagi Bank Umum, bahwa: 3. Direksi wajib dipimpin oleh Presiden Direktur atau Direktur Utama. The composition of the Board of Directors of Bank BPD DIY consisted of 4 (four) people. This number was in accordance with the provisions of the Financial Services Authority Regulation (POJK) number 55/POJK.03/2016 dated December 7, 2016 concerning Implementation of Governance for Commercial Banks, that: 1. Banks were required to have a member of the Board of Directors with at least 3 (three) members. 2. All members of the Board of Directors had to be domiciled in Indonesia. 3. The Board of Directors had to be led by the President Director or President Director.. Selama tahun 2021, Komposisi anggota Direksi Bank BPD DIY tidak mengalami perubahan. Sehingga Komposisi Direksi selama tahun 2021 berjumlah 4 (empat) orang yang terdiri dari 1 (satu) orang Direktur Utama dan 3 (tiga) orang Direktur. Seluruh Direksi berdomisili pada Kantor Pusat Bank BPD DIY. Komposisi dan dasar pengangkatan Direksi dapat dilihat pada tabel di bawah ini. During 2021, the composition of the members of the Board of Directors of Bank BPD DIY did not change. Hence, the composition of the Board of Directors during 2021 was 4 (four) people consisting of 1 (one) President Director and 3 (three) Directors. All Directors were domiciled at the Head Office of Bank BPD DIY. The composition and basis for the appointment of the Board of Directors can be seen in the table below. 1. Bank wajib memiliki anggota Direksi dengan jumlah paling sedikit 3 (tiga) orang. 2. Seluruh anggota Direksi wajib berdomisili di Indonesia. Tabel Komposisi dan Dasar Pengangkatan Direksi Table of Composition and Basis of Appointment of Directors Nama Name Jabatan Position Pelaksana Executor Dasar Pengangkatan Basis of Appointment Tanggal Efektif Effective date Santoso Rohmad Direktur Utama President director OJK Akta Notaris No. 33 Tanggal 14 September 2018 Notary Deed No. 33 September 14 2018 15 September 2018 September 15th 2018 R. Agus Trimurjanto Direktur Pemasaran Director of Marketing OJK Akta Notaris No. 33 Tanggal 14 September 2018 Notary Deed No. 33 September 14 2018 15 September 2018 September 15th 2018 Cahya Widi Direktur Umum Director of General Affair OJK Akta Notaris No. 33 Tanggal 14 September 2018 Notary Deed No. 33 September 14 2018 15 September 2018 September 15th 2018 Dian Ari Ani Direktur Kepatuhan OJK Director of Compliance Akta Notaris No. 33 Tanggal 14 September 2018 Notary Deed No. 33 September 14 2018 15 September 2018 September 15th 2018 Laporan Tahunan 2021
111. 109 Company Profile Profil Dewan Komisaris Profile of The Board of Commissioners AINUN NA ’IM Komisaris Utama (Independen) President Commissioner (Independent) Domisili / Domicile Kewarganegaraan / Citizenship Yogyakarta Indonesia / Indonesian Usia / Age Usia 61 tahun Per Desember 2021. / Age 61 years As of December 2021. Riwayat Pendidikan - Sarjana Akuntansi dari Universitas Gadjah Mada, Yogyakarta (1984). - Master of Business Administration dari Western Michigan University, AS (1991). - Doctor of Philosophy dari Temple University, AS (1996). - Pengukuhan Professor dari Universitas Gadjah Mada, Yogyakarta (2010). Educational Background - Bachelor of Accounting from Gadjah Mada University, Yogyakarta (1984). - Master of Business Administration from Western Michigan University, USA (1991). - Doctor of Philosophy from Temple University, USA (1996). - Professor Inauguration from Gadjah Mada University, Yogyakarta (2010) Pengalaman Kerja 2000 – 2003: Direktur Keuangan PT Pertamina (Tbk) 2004 – 2007: Dekan Fakultas Ekonomika dan Bisnis, UGM Yogyakarta Work Experience 2000 – 2003: Finance Director of PT Pertamina (Tbk) 2004 – 2007: Dean of the Faculty of Economics and Business, UGM Yogyakarta 2007 – 2011: UGM Vice Chancellor 2009 – 2012: President Commissioner of PD Bank BPD DIY 2010 – Present: Council member of the Indonesian Association of Accountants (IAI) 2011 – 2015: Secretary General of the Ministry of Education and Culture 2007 – 2011: Wakil Rektor UGM 2009 – 2012: Komisaris Utama PD Bank BPD DIY 2010 – Sekarang: Council member of Indonesia Association of Accountants (IAI) 2011 – 2015: Sekretaris Jenderal Kementerian Pendidikan dan Kebudayaan 2013 – Sekarang: Komisaris Utama Bank BPD DIY 2015 – 2019: Sekretaris Jenderal Kementerian Riset, Teknologi dan Pendidikan Tinggi 2019 – sekarang: Sekretaris Jenderal Kementerian Riset, Teknologi dan Pendidikan Tinggi 2021 – sekarang: Staff Pegajar (Guru Besar) Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada Yogyakarta 2013 – Present: President Commissioner of Bank BPD DIY 2015 – 2019: Secretary General of the Ministry of Research, Technology and Higher Education 2019 – present: Secretary General of the Ministry of Research, Technology and Higher Education 2021 – present: Lecturer Staff (Professor) Faculty of Economics and Business Universitas Gadjah Mada Yogyakarta Dasar Hukum Pengangkatan Diangkat menjadi Komisaris Utama PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta untuk pertama kalinya berdasarkan Akta Notaris Muchammad Agus Hanafi, SH Nomor 2 tanggal 5 April 2013. Diangkat kembali berdasarkan Akta Notaris Muchammad Agus Hanafi, SH Nomor 3 tanggal 6 April 2015. Kemudian diangkat kembali berdasarkan Akta Notaris Anom Junprahadi, SH Nomor 41 tanggal 22 Februari 2019. Legal Basis of Appointment Appointed as President Commissioner of PT Bank Pembangunan Daerah Istimewa Yogyakarta for the first time based on Notary Deed of Muchammad Agus Hanafi, SH Number 2 dated April 5, 2013. He was reappointed based on Notary Deed of Muchammad Agus Hanafi, SH Number 3 dated April 6, 2015. Then reappointed based on Notary Deed of Anom Junprahadi, SH Number 41 dated 22 February 2019. Periode Menjabat 2013 – 2015 (Periode Pertama). 2015 - 2019 (Periode Kedua). 2019 – 2023 (Periode Ketiga). Serving Period 2013 – 2015 (First Period). 2015 - 2019 (Second Period). 2019 – 2023 (Third Period). Jabatan Rangkap -Staff Pegajar (Guru Besar) Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada Yogyakarta (2021 – sekarang). - Ketua Komite Pemantau Risiko Bank BPD DIY. - Ketua Komite Nominasi dan Remunerasi Bank BPD DIY. Double function - Lecturer Staff (Professor) Faculty of Economics and Business, Gadjah Mada University Yogyakarta (2021 – present). - Chairman of the Risk Monitoring Committee of Bank BPD DIY. - Chairman of the Nomination and Remuneration Committee of Bank BPD DIY. Hubungan Afiliasi Tidak memiliki hubungan afiliasi baik dengan anggota Direksi, anggota Dewan Komisaris lainnya maupun dengan pemegang saham pengendali dan utama. Affiliate Relationship Has no affiliation with members of the Board of Directors, other members of the Board of Commissioners or with controlling and major shareholders. Kepemilikan Saham - Shareholding - 2021 Annual Report
112. 110 Profil Perusahaan DJOKO SUSANTO Komisaris Independen Independent Commissioner Usia / Age Usia 70 tahun Per Desember 2021. / Age 70 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Yogyakarta Riwayat Pendidikan - Sarjana Akuntansi dari Universitas Gadjah Mada, Yogyakarta (1979). - Magister Sains Akuntansi (MSA) dari University of Arkansas, AS (1989). - Doctor of Philosophy dari University of Arkansas, AS (1992). - Pengukuhan Professor dari Universitas Gadjah Mada, Yogyakarta (2016). Educational Background - Master of Science in Accounting (MSA) from the University of Arkansas, USA (1989). - Doctor of Philosophy from the University of Arkansas, USA (1992). - Professor Inauguration from Gadjah Mada University, Yogyakarta (2016). Pengalaman Kerja 1980 – Sekarang: Pengurus Harian YKPN 1984 – 1986: Sekretaris Jenderal ASEAN Federation of Accountant (AFA) Work Experience 1980 – Present: YKPN Daily Manager 1984 – 1986: Secretary General of the ASEAN Federation of Accountants (AFA) 1994 – 1996: President of the ASEAN Federation of Accountants (AFA) 2006 – 2010: Central IAI National Governing Council 2009 – 2012: Commissioner of PD Bank BPD DIY 2010 – 2014: Member of the Central IAI Honorary Council 2010 – 2015: Chair of the Advisory Division of the Indonesian Private Higher Education Association (APTISI), Region V DIY Province 2011 – Present: Member of the STIE YKPN Daily Executive Board 2013 – Present: Commissioner of Bank BPD DIY 1994 – 1996: President ASEAN Federation of Accountant (AFA) 2006 – 2010: Dewan Pengurus Nasional IAI Pusat 2009 – 2012: Komisaris PD Bank BPD DIY 2010 – 2014: Anggota Majelis Kehormatan IAI Pusat 2010 – 2015: Ketua Bidang Penasehat Asosiasi Pergurunan Tinggi Swasta Seluruh Indonesia (APTISI), Wilayah V Propinsi DIY 2011 – Sekarang: Anggota Badan Pengurus Harian STIE YKPN 2013 – Sekarang: Komisaris Bank BPD DIY Dasar Hukum Pengangkatan Diangkat menjadi Komisaris Independen PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta untuk pertama kalinya berdasarkan Akta Notaris Muchammad Agus Hanafi, SH Nomor 2 tanggal 5 April 2013. Diangkat kembali berdasarkan Akta Notaris Muchammad Agus Hanafi, SH Nomor 3 tanggal 6 April 2015. Kemudian diangkat kembali berdasarkan Akta Notaris Anom Junprahadi, SH Nomor 41 tanggal 22 Februari 2019. Legal Basis of Appointment Appointed as Independent Commissioner of PT Bank Pembangunan Daerah Istimewa Yogyakarta for the first time based on Notary Deed of Muchammad Agus Hanafi, SH Number 2 dated April 5, 2013. He was reappointed based on Notary Deed of Muchammad Agus Hanafi, SH Number 3 dated April 6, 2015. Then reappointed based on Notary Deed of Anom Junprahadi, SH Number 41 dated 22 February 2019. Periode Menjabat 2013 – 2015 (Periode Pertama). 2015 - 2019 (Periode Kedua). 2019 – 2023 (Periode Ketiga). Serving Period 2013 – 2015 (First Period). 2015 - 2019 (Second Period). 2019 – 2023 (Third Period). Jabatan Rangkap - Ketua Badan Pelaksana Harian STIE YKPN Yogyakarta (2011sekarang) - Ketua Komite Audit Bank BPD DIY. - Anggota Komite Nominasi dan Remunerasi Bank BPD DIY. Double function - Head of the Daily Executive Board of STIE YKPN Yogyakarta (2011-present) - Chairman of the Audit Committee of Bank BPD DIY. - Member of the Nomination and Remuneration Committee of Bank BPD DIY. Hubungan Afiliasi Tidak memiliki hubungan afiliasi baik dengan anggota Direksi, anggota Dewan Komisaris lainnya maupun dengan pemegang saham pengendali dan utama. Affiliate Relationship Has no affiliation with members of the Board of Directors, other members of the Board of Commissioners or with controlling and major shareholders. Kepemilikan Saham - Shareholding - Laporan Tahunan 2021
113. 111 Company Profile RADEN KADARMANTA BASKARA AJI Komisaris Commissioner Domisili / Domicile Kewarganegaraan / Citizenship Yogyakarta Indonesia / Indonesian Usia / Age Usia 58 tahun Per Desember 2021. / Age 58 years As of December 2021. Riwayat Pendidikan Sarjana Ilmu Sosial dan Politik, UGM Yogyakarta (1988). Educational Background Bachelor of Social and Political Sciences, UGM Yogyakarta (1988). Pengalaman Kerja 2001 – 2004: BAPPEDA, DIY 2003 – 2004: Kepala Sub Bidang Pendidikan, DIKPORA DIY 2004 – 2009: Kepala Bidang Bina Program, DIKPORA DIY 2009 – 2011: Kepala Bidang Perencanaan dan Standarisasi, DIKPORA DIY 2011 – 2019: Kepala Dinas Pendidikan dan Olah raga, DIY 2019 – Sekarang: Sekretaris Daerah, Daerah Istimewa Yogyakarta Work Experience 2001 – 2004: BAPPEDA, DIY 2003 – 2004: Head of Education Sub Division, DIKPORA DIY 2004 – 2009: Head of Program Development, DIKPORA DIY 2009 – 2011: Head of Planning and Standardization, DIKPORA DIY 2011 – 2019: Head of Education and Sports Office, DIY 2019 – Present: Regional Secretary, Special Region of Yogyakarta Dasar Hukum Pengangkatan Diangkat menjadi Komisaris PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta untuk pertama kalinya berdasarkan Akta Notaris Anom Junprahadi, SH Nomor 64 tanggal 29 Desember 2020. Legal Basis of Appointment Appointed as Commissioner of PT Bank Pembangunan Daerah Special Region of Yogyakarta for the first time based on the Notary Deed of Anom Junprahadi, SH Number 64 dated December 29, 2020. Periode Menjabat 2020 – 2023 (Periode Pertama). Serving Period 2020 – 2023 (First Period). Jabatan Rangkap - Sekretaris Daaerah Daerah Istimewa Yogyakarta DIY (2020 sekarang). - Anggota Komite Audit Bank BPD DIY. - Anggota Komite Pemantau Risiko Bank BPD DIY. Double function - Secretary of the Special Region of Yogyakarta DIY (2020 - present). Hubungan Afiliasi Tidak memiliki hubungan afiliasi baik dengan anggota Direksi, anggota Dewan Komisaris lainnya maupun dengan pemegang saham pengendali dan utama. Affiliate Relationship Has no affiliation with members of the Board of Directors, other members of the Board of Commissioners or with the controlling and major shareholders. Kepemilikan Saham - Shareholding - - Member of the Audit Committee of Bank BPD DIY. - Member of the Risk Monitoring Committee of Bank BPD DIY. 2021 Annual Report
114. 112 Profil Perusahaan Pernyataan Independensi Komisaris Independen Statement of Independence of the Independent Commissioner Ainun Na ’im Djoko Susanto Komisaris Utama (Independen) / President Commissioner (Independent) Komisaris Independen / Komisaris Independen Perubahan Komposisi Anggota Dewan Komisaris dan Alasan Perubahannya Changes in the Composition of Members of the Board of Commissioners and the Reasons for the Changes Susunan Dewan Komisaris Bank BPD DIY tetap terdiri dari 3 (tiga) orang yaitu 1 (satu) orang Komisaris Utama dan 2 (dua) orang Komisaris. Jumlah tersebut telah sesuai dengan Peraturan Otoritas Jasa Keuangan (POJK) nomor 55/POJK.03/2016 tanggal 7 Desember 2016 tentang Penerapan Tata Kelola Bagi Bank Umum, bahwa Bank wajib memiliki anggota Dewan Komisaris dengan jumlah paling kurang sebanyak 3 (tiga) orang dan paling banyak sama dengan jumlah anggota Direksi. Selama tahun 2021 tidak terjadi perubahan komposisi Dewan Komisaris. Seluruh Dewan Komisaris berdomisili pada Kantor Pusat Bank BPD DIY. Komposisi dan dasar pengangkatan Dewan Komisaris dapat dilihat pada tabel di bawah ini. The composition of the Board of Commissioners of Bank BPD DIY still consisted of 3 (three) people, namely 1 (one) president commissioner and 2 (two) commissioner. This number was in accordance with the Financial Services Authority Regulation (POJK) number 55/POJK.03/2016 dated December 7, 2016 concerning the Implementation of Governance for Commercial Banks, that Banks were required to have members of the Board of Commissioners of at least 3 (three) people and maximum equal to the number of members of the Board of Directors. During 2021 there was no change in the composition of the Board of Commissioners. The entire Board of Commissioners is domiciled at the Head Office of Bank BPD DIY. The composition and basis for the appointment of the Board of Commissioners can be seen in the table below. Tabel Komposisi dan Dasar Pengangkatan Dewan Komisaris Table of Composition and Basis of Appointment of the Board of Commissioners Nama Name Jabatan Position Pelaksana Executor Dasar Pengangkatan Basis of Appointment Tanggal Efektif Effective Date Ainun Na’im Komisaris Utama (Independen) President Commissioner (Independent) OJK Akta No. 41 tanggal 22 Februari 2019 Deed No. 41 February 22, 2019 23 Maret 2019 March 23, 2019 Djoko Susanto Komisaris Independen Independent Commissioner OJK Akta No. 41 tanggal 22 Februari 2019 Deed No. 41 February 22, 2019 23 Maret 2019 March 23, 2019 R. Kadarmanta Baskara Aji Komisaris Commissioner OJK Akta No. 64 tanggal 29 Desember 2020 29 Desember 2020 Deed No. 64 December 29, 2020 December 29, 2020 Laporan Tahunan 2021
115. 113 Company Profile Profil Dewan Pengawas Syariah Profile of the Sharia Supervisory Board SYAFARUDDIN ALWY Ketua Dewan Pengawas Syariah Chairman of the Sharia Supervisory Board Domisili / Domicile Kewarganegaraan / Citizenship Yogyakarta Indonesia / Indonesian Usia / Age Usia 74 tahun Per Desember 2021. / Age 74 years As of December 2021. Riwayat Pendidikan - Sarjana Ekonomi dari Universitas Islam Indonesia, Yogyakarta (1973). -Program Akta Mengajar IV dari Departemen Pendidikan dan Kebudayaan (1982). - Special Program Economic Development dari Australian National University Canberra, Australia (1986). - Pasca Sarjana Ekonomi politik Universitas Gadjah Mada, Yogyakarta (1993). Pengalaman Kerja 2007 – 2010: Dewan Pengawas Syariah Bank BPD DIY 2008 – 2010: Instruktur Badan Diklat Kementerian Keuangan Educational Background - Bachelor of Economics from the Islamic University of Indonesia, Yogyakarta (1973). - Teaching Deed Program IV from the Ministry of Education and Culture (1982). - Special Economic Development Program from the Australian National University Canberra, Australia (1986). - Postgraduate Degree in Political Economy, Gadjah Mada University, Yogyakarta (1993). 2010 – 2013: Dewan Pengawas Syariah Bank BPD DIY 2013 – 2016: Dewan Pengawas Syariah Bank BPD DIY 2013 – 2018: Ketua Komisi Ekonomi, Majelis Ulama Indonesia Propinsi DIY 2016 – 2020: Dewan Pengawas Syariah Bank BPD DIY 2016 – sekarang: Dewan Pengawas Syariah BPRS Unisia Insan Indonesia Work Experience 2007 – 2010: Sharia Supervisory Board of Bank BPD DIY 2008 – 2010: Instructor of the Ministry of Finance’s Education and Training Agency 2008 – 2015: Lecturer of Masters in Islamic Studies, Islamic University of Indonesia 2010 – 2013: Sharia Supervisory Board of Bank BPD DIY 2013 – 2016: Sharia Supervisory Board of Bank BPD DIY 2013 – 2018: Chairman of the Economic Commission, Indonesian Ulema Council of DIY Province 2016 – 2020: Sharia Supervisory Board of Bank BPD DIY 2016 – present: Sharia Supervisory Board of BPRS Unisia Insan Indonesia Dasar Hukum Pengangkatan Diangkat menjadi Anggota Dewan Pengawas Syariah PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta untuk pertama kalinya berdasarkan SK Direksi nomor 0002/OM 0104 tanggal 5 Januari 2007, Diangkat kembali berdasarkan Akta Pernyataan Keputusan Sirkuler Pemegang Saham Bank BPD DIY Notaris Muchammad Agus Hanafi, SH Nomor 5 tanggal 28 Desember 2015, Diangkat kembali berdasarkan Akta Pernyataan Keputusan Sirkuler Pemegang Saham Bank BPD DIY Notaris Robijanto Nikolas, SH Nomor 7 tanggal 21 Desember 2019, Diangkat kembali berdasarkan Akta Pernyataan Keputusan Sirkuler Pemegang Saham Bank BPD DIY Notaris Muchammad Agus Hanafi, SH Nomor 16 tanggal 18 Agustus 2020. Legal Basis of Appointment Appointed as Member of the Sharia Supervisory Board of PT Bank Pembangunan Daerah Istimewa Yogyakarta for the first time based on the Decree of the Board of Directors number 0002/OM 0104 dated January 5, 2007; Re-appointed based on the Deed of Circular Decision Statement of Bank BPD DIY Notary Muchammad Agus Hanafi, SH Number 5 dated 28 December 2015; Reappointed based on the Deed of Statement of Circular Decision of Bank BPD DIY Shareholders Notary Robijanto Nikolas, SH Number 7 dated December 21, 2019; Reappointed based on the Deed of Statement of Circular Decision of Bank BPD DIY Shareholders Notary Muchammad Agus Hanafi, SH Number 16 dated 18 August 2020. Periode Menjabat 2007 – 2010 (periode pertama) 2010 – 2013 (periode kedua) 2013 – 2016 (periode ketiga) 2016 – 2020 (periode keempat) 2020 – 2024 (Periode Pertama) Serving Period 2007 – 2010 (first period) 2010 – 2013 (second period) 2013 – 2016 (third period) 2016 – 2020 (fourth period) 2020 – 2024 (First Period) Jabatan Rangkap Dewan Pengawas Syariah BPRS Unisia Insan Indonesia Double function Sharia Supervisory Board of the Unisia Insan Indonesia BPRS Hubungan Afiliasi Tidak memiliki hubungan afiliasi baik dengan anggota Direksi, anggota Dewan Komisaris lainnya maupun dengan pemegang saham pengendali dan utama. Affiliate Relationship Has no affiliation with members of the Board of Directors, other members of the Board of Commissioners or with the controlling and major shareholders. Kepemilikan Saham - Shareholding - 2008 – 2015: Pengajar Magister Study Islam Universitas Islam Indonesia 2021 Annual Report
116. 114 Profil Perusahaan MAHFUD SHOLIHIN Anggota Dewan Pengawas Syariah Member of Sharia Supervisory Board Usia / Age Usia 48 tahun Per Desember 2021. / Age 48 years As of December 2021. Riwayat Pendidikan - Sarjana Aqidah dan Filsafat dari IAIN Sunan Kalijaga, Yogyakarta (1991). - Sarjana Akuntansi dari Universitas Gadjah Mada, Yogyakarta (1993). - Pascasarjana Akuntansi dari The University of Western Australia, Australia (2001). - Doktor Akuntansi dari The University of Bradford, Inggris (2006). Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Yogyakarta Educational Background - Bachelor of Aqidah and Philosophy from IAIN Sunan Kalijaga, Yogyakarta (1991). - Bachelor of Accounting from Gadjah Mada University, Yogyakarta (1993). - Postgraduate Accounting from The University of Western Australia, Australia (2001). - Doctor of Accountancy from The University of Bradford, UK (2006). Pengalaman Kerja 1996 – sekarang: Dosen, Ketua Departemen Akuntansi, Wakil Dekan Bidang Akademik dan Kemahasiswaan Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada 2015 – 2018: Komite Pemantau Manajemen Risiko dan Investasi Usaha PT Pos Indonesia 2020 – sekarang: Dewan Pengawas Syariah Bank BPD DIY Work Experience 1996 – present: Lecturer, Head of Accounting Department, Vice Dean for Academic and Student Affairs, Faculty of Economics and Business, Gadjah Mada University 2015 – 2018: Risk Management and Business Investment Monitoring Committee of PT Pos Indonesia 2020 – present: Sharia Supervisory Board of Bank BPD DIY Dasar Hukum Pengangkatan Diangkat menjadi Anggota Dewan Pengawas Syariah PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta untuk pertama kalinya berdasarkan Akta Notaris No 16 tanggal 18 Agustus 2020 Notaris Anom Junprahadi S.H. Legal Basis of Appointment Appointed as Member of the Sharia Supervisory Board of PT Bank Pembangunan Daerah Special Region of Yogyakarta for the first time based on Notary Deed No. 16 dated 18 August 2020 Notary Anom Junprahadi S.H. Periode Menjabat 2020 – 2024 (periode pertama) Serving Period 2020 – 2024 (first period) Jabatan Rangkap Dosen, Ketua Departemen Akuntansi, Wakil Dekan Bidang Akademik dan Kemahasiswaan Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada Double function Lecturer, Head of Accounting Department, Vice Dean for Academic and Student Affairs, Faculty of Economics and Business, Gadjah Mada University Hubungan Afiliasi Tidak memiliki hubungan afiliasi baik dengan anggota Direksi, anggota Dewan Komisaris lainnya maupun dengan pemegang saham pengendali dan utama. Affiliate Relationship Has no affiliation with members of the Board of Directors, other members of the Board of Commissioners or with the controlling and major shareholders. Kepemilikan Saham - Shareholding - Laporan Tahunan 2021
117. 115 Company Profile Perubahan Komposisi Anggota Dewan Pengawas Syariah dan Alasan Perubahannya Changes in the Composition of Members of The Sharia Supervisory Board and the Reasons for the Changes Susunan Dewan Pengawas Syariah Bank BPD DIY tetap terdiri dari 2 (dua) orang yaitu 1 (satu) orang Ketua Dewan Pengawas Syariah dan 1 (satu) orang Anggota. Jumlah tersebut telah sesuai dengan ketentuan Peraturan Bank Indonesia Nomor 11/33/ PBI/2009 tentang Pelaksanaan Good Corporate Governance Bagi Bank Umum Syariah dan UUS,. Selama tahun 2021 tidak terjadi perubahan komposisi Dewan Pengawas Syariah. Seluruh Dewan Pengawas Syariah berdomisili pada Kantor Pusat Bank BPD DIY. Komposisi dan dasar pengangkatan Dewan Pengawas Syariah dapat dilihat pada tabel di bawah ini. The composition of the Sharia Supervisory Board of Bank BPD DIY still consisted of 2 (two) people, namely 1 (one) Chairman of the Sharia Supervisory Board and 1 (one) Member. This number was in accordance with the provisions of Bank Indonesia Regulation Number 11/33/PBI/2009 concerning the Implementation of Good Corporate Governance for Sharia Commercial Banks and UUS. During 2021 there was no change in the composition of the Sharia Supervisory Board. The entire Sharia Supervisory Board was domiciled at the Head Office of Bank BPD DIY. The composition and basis for the appointment of the Sharia Supervisory Board can be seen in the table below. Tabel Komposisi dan Dasar Pengangkatan Dewan Pengawas Syariah Table of Composition and Basis of Appointment of the Sharia Supervisory Board Nama Name Jabatan Position Pelaksana Executor Dasar Pengangkatan Basis of Appointment Tanggal Efektif Effective date Syafaruddin Alwy Ketua Dewan Pengawas Syariah Chairman of the Sharia Supervisory Board OJK Akta No. 16 tanggal 18 Agustus 2020 Deed No. 16th August 18th 2020 1 September 2020 September 1st 2020 Mahfud Sholihin Anggota Member OJK Akta No. 16 tanggal 18 Agustus 2020 Deed No. 16th August 18th 2020 1 September 2020 September 1st 2020 2021 Annual Report
118. 116 Profil Perusahaan Profil Pejabat Eksekutif Profile of Executive Officers Profil Pemimpin Divisi / Division Head Profile PLATI SOULISTYANTI Pemimpin Divisi Perencanaan dan Pengembangan Head of Planning and Development Division Usia / Age Usia 55 tahun Per Desember 2021. / Age 55 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Yogyakarta Riwayat Pendidikan - S1 – Fakultas Hukum Universitas Jendral Soedirman, Purwokerto. - S2 – Magister Manajemen Universitas Muhammadiyah Yogyakarta. Educational Background S1 – Faculty of Law, Jendral Sudirman University, Purwokerto. S2 – Master of Management University of Muhammadiyah Yogyakarta. Pengalaman Kerja 2013 – 2015 Pemimpin Kelompok Pengembangan Bisnis, Divisi Perencanaan dan Pengembengan. 2015 – 2020 Pemimpin Cabang Wonosari. 2020 – 2021 Pemimpin Kelompok Pengembangan Bisnis, Divisi Perencanaan dan Pengembengan. 2021 – sekarang Pemimpin Divisi Perencanaan & Pengembangan. Work Experience 2013 – 2015 Leader of the Business Development Group, Planning and Development Division. 2015 – 2020 Wonosari Branch Manager. 2020 – 2021 Group Leader for Business Development, Planning and Development Division. 2021 – now Head of Planning & Development Division. Dasar Hukum Pengangkatan Surat Keputusan Direksi Nomor 0142/KP 1006 tanggal 21 Mei 2021. Legal Basis of Appointment Decree of the Board of Directors Number 0142/KP 1006 dated 21 May 2021. Periode Menjabat 27 Mei 2021 - Sekarang Serving Period 27 May 2021 - Present R. WAHYU WIJONARKO Pemimpin Divisi Perkreditan Head of Credit Division Usia / Age Usia 47 tahun Per Desember 2021. / Age 47 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Sleman Riwayat Pendidikan - S1 - Jurusan Akuntansi Universitas Widya Mataram Yogyakarta. - S2 – Fakultas Ekonomi Universitas Pembangunan Nasional “Veteran” Yogyakarta (UPN “Veteran”). Educational Background - S1 - Accounting Department, Widya Mataram University, Yogyakarta. - S2 – Faculty of Economics, National Development University “Veteran” Yogyakarta (UPN “Veteran”). Pengalaman Kerja 2015 – 2016 Pemimpin Kelompok Trisuri & Dana Jasa, Divisi Trisuri. 2016 – 2020 Pemimpin Cabang Senopati. 2020 – 2021 Pemimpin Kelompok Pemberdayaan SDM, Divisi SDM & Umum. 2021 – sekarang Pemimpin Divisi Perkreditan. Work Experience 2015 – 2016 Leader of Trisuri Group & Service Fund, Trisuri Division. 2016 – 2020 Senopati Branch Manager. 2020 – 2021 Leader of the HR Empowerment Group, HR & General Division. 2021 – now Head of Credit Division. Dasar Hukum Pengangkatan Surat Keputusan Direksi Nomor 0212/KP 1006 tanggal 18 Agustus 2021. Legal Basis of Appointment Decree of the Board of Directors Number 0212/KP 1006 dated 18 August 2021. Periode Menjabat 19 Agustus 2021 - Sekarang Serving Period August 19, 2021 - Present Laporan Tahunan 2021
119. 117 Company Profile CH . DWIANI SURASTI ATI Pemimpin Divisi SDM dan Umum Head of HR and General Division Usia / Age Usia 54 tahun Per Desember 2021. / Age 54 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Yogyakarta Riwayat Pendidikan - S1 – Fakultas Ekonomi Universitas Sanata Dharma Yogyakarta. - S2 – Magister Manajemen Universitas Pembangunan Nasional “Veteran” Yogyakarta (UPN “Veteran”). Educational Background - S1 – Faculty of Economics, Sanata Dharma University, Yogyakarta. - S2 – Master of Management at the National Development University “Veteran” Yogyakarta (UPN “Veteran”). Pengalaman Kerja 2013 – 2014 Pemimpin Cabang Pembantu Imogiri, Cabang Bantul. 2014 – 2016 Pemimpin Bidang Pelayanan dan Operasional Cabang Wonosari. 2016 – 2019 Pemimpin Desk Akuntansi, Keuangan dan Pajak. 2019 – 2020 Pemimpin Kelompok Pemberdayaan SDM, Divisi SDM dan Umum. 2020 – sekarang Pemimpin Divisi SDM dan Umum. Work Experience 2013 – 2014 Head of Sub-Branch Imogiri, Bantul Branch. 2014 – 2016 Head of Service and Operational Division of Wonosari Branch. 2016 – 2019 Head of the Accounting, Finance and Tax Desk. 2019 – 2020 Leader of the HR Empowerment Group, HR and General Division. 2020 – now Head of HR and General Division. Dasar Hukum Pengangkatan Surat Keputusan Direksi Nomor 0149/KP 1006 tanggal 24 Juni 2020. Legal Basis of Appointment Decree of the Board of Directors Number 0149/KP 1006 dated June 24, 2020. Periode Menjabat 18 Juli 2020 - sekarang Serving Period 18 July 2020 - now DIDIT RESPATI SETIADI Pemimpin Divisi Trisuri Head of the Treasury Division Usia / Age Usia 52 tahun Per Desember 2021. / 52 years old As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Yogyakarta Riwayat Pendidikan - S1 – Fakultas Hukum Universitas Gadjah Mada (UGM) Yogyakarta. - S2 - Magister Manajemen Universitas Islam Indonesia (UII) Yogyakarta. Educational Background - S1 – Faculty of Law, Gadjah Mada University (UGM) Yogyakarta. - S2 - Master of Management at the Indonesian Islamic University (UII) Yogyakarta. Pengalaman Kerja 2010 – 2015 Pemimpin Bidang Pelayanan dan Operasional Cabang Senopati. 2015 – 2018 Pemimpin Kelompok Pengembangan Bisnis, Divisi Perencanaan dan Pengembangan. 2018 – 2021 Pemimpin Cabang Wates. 2021 – 2021 Pemimpin Desk Kredit Mikro, Kecil dan Konsumer. 2021 – sekarang Pemimpin Divisi Trisuri. Work Experience 2010 – 2015 Service and Operational Leader of the Senopati Branch. 2015 – 2018 Business Development Group Leader, Planning and Development Division. 2018 – 2021 Wates Branch Manager. 2021 – 2021 Head of the Micro, Small and Consumer Credit Desk. 2021 – now Treasury Division Head. Dasar Hukum Pengangkatan Surat Keputusan Direksi Nomor 0319/KP 1006 tanggal 12 November 2021. Legal Basis of Appointment Decree of the Board of Directors Number 0319/KP 1006 dated November 12, 2021. Periode Menjabat 18 November 2021 - Sekarang Serving Period November 18, 2021 - Present 2021 Annual Report
120. 118 Profil Perusahaan R . HANGKOSO Pemimpin Divisi Teknologi Informasi Head of Information Technology Division Usia / Age Usia 55 tahun Per Desember 2021. / Age 55 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Yogyakarta Riwayat Pendidikan - S1 – Fakultas Manajemen Universitas Proklamasi 45 Yogyakarta. - S2 – Magister Manajemen Universitas Pembangunan Nasional “Veteran” Yogyakarta (UPN “Veteran”). Educational Background - S1 – Faculty of Management, 45 Proclamation University, Yogyakarta. - S2 – Master of Management at the National Development University “Veteran” Yogyakarta (UPN “Veteran”). Pengalaman Kerja 1999 – 2000 Pemimpin Bidang Pelayanan & Operasional Cabang Senopati. 2000 – 2000 Pemimpin Bidang Pelayanan & Operasional Cabang Wates. 2000 – 2003 Pemimpin Bidang Pelayanan & Operasional Cabang Utama. 2003 – 2009 Pemimpin Kelompok Pengawasan Umum. 2009 – sekarang Pemimpin Divisi Teknologi Informasi. Work Experience 1999 – 2000 Head of Service & Operations of Senopati Branch. Dasar Hukum Pengangkatan Surat Keputusan Direksi Nomor 0539/KP 1006 tanggal 22 Desember 2009. Legal Basis of Appointment Decree of the Board of Directors Number 0539/KP 1006 dated December 22, 2009. Periode Menjabat 22 Desember 2009 - sekarang Serving Period December 22, 2009 - now 2000 – 2000 Head of Service & Operations for Wates Branch. 2000 – 2003 Head of Service & Operations Main Branch. 2003 – 2009 Leader of the General Oversight Group. 2009 – now Head of Information Technology Division. WIDODO Pemimpin Divisi Manajemen Risiko dan Kepatuhan Head of Risk Management and Compliance Division Usia / Age Usia 56 tahun Per Desember 2021. / Age 56 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Bantul Riwayat Pendidikan - S1 – Fakultas Pertanian, Universitas Gadjah Mada (UGM). - S2 – Magister Manajemen, Universitas Islam Indonesia (UII). Educational Background - S1 – Faculty of Agriculture, Gadjah Mada University (UGM). - S2 – Master of Management, Islamic University of Indonesia (UII). Pengalaman Kerja 2009 – 2011 Pemimpin Divisi SDM dan Umum. 2011 – 2016 Pemimpin Divisi Perkreditan. 2016 – 2021 Pemimpin Divisi Perencanaan dan Pengembangan. 2021-2021 Pemimpin Divisi Manajemen Risiko dan Kepatuhan. Work Experience 2009 – 2011 Head of HR and General Division. 2011 – 2016 Head of Credit Division. 2016 – 2021 Head of Planning and Development Division. 2021-2021 Head of Risk Management and Compliance Division. Dasar Hukum Pengangkatan Surat Keputusan Direksi Nomor 0143/KP 1006 tanggal 21 Mei 2021. Legal Basis of Appointment Decree of the Board of Directors Number 0143/KP 1006 dated 21 May 2021. Periode Menjabat 27 Mei 2021 - 31 Desember 2021 Serving Period 27 May 2021 - 31 December 2021 Laporan Tahunan 2021
121. 119 Company Profile MUHAMMAD AFNAN Pemimpin Unit Usaha Syariah Head of Sharia Business Unit Usia / Age Usia 55 tahun Per Desember 2021. / Age 55 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Yogyakarta Riwayat Pendidikan - S1 – Fakultas Ekonomi Universitas Islam Indonesia (UII) Yogyakarta. -S2 – Magister Manajemen Universitas Islam Indonesia (UII) Yogyakarta. Educational Background - S1 – Fakultas Ekonomi Universitas Islam Indonesia (UII) Yogyakarta. -S2 – Magister Manajemen Universitas Islam Indonesia (UII) Yogyakarta. Pengalaman Kerja 2007 – 2007 Pemimpin Cabang Syariah. 2007 – 2009 Pemimpin Unit Usaha Syariah. 2009 – 2013 Pemimpin Cabang Senopati. 2013 – sekarang Pemimpin Unit Usaha Syariah. Work Experience 2007 – 2007 Sharia Branch Manager. 2007 – 2009 Head of Sharia Business Unit. 2009 – 2013 Senopati Branch Manager. 2013 – now Head of Sharia Business Unit. Dasar Hukum Pengangkatan Surat Keputusan Direksi Nomor 0108/KP 1006 tanggal 05 Maret 2013. Legal Basis of Appointment Decree of the Board of Directors Number 0108/KP 1006 dated March 5, 2013. Periode Menjabat 18 Maret 2013 - sekarang Serving Period March 18, 2013 - now NUR ISWANTORO Pemimpin Satuan Kerja Audit Internal Head of Internal Audit Unit Usia / Age Usia 56 tahun Per Desember 2021. / Age 56 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Sleman Riwayat Pendidikan - S1 – Fakultas Peternakan Universitas Gadjah Mada (UGM). - S2 - Magister Manajemen, Universitas Islam Indonesia (UII). Educational Background - S1 – Faculty of Animal Science, Universitas Gadjah Mada (UGM). - S2 - Master of Management, Islamic University of Indonesia (UII). Pengalaman Kerja 2009 – 2011 Pemimpin Cabang Wonosari. 2011 – 2016 Pemimpin Cabang Sleman. 2016 – 2021 Pemimpin Divisi Perkreditan. 2021 – Sekarang Pemimpin Satuan Kerja Audit Internal. Work Experience 2009 – 2011 Wonosari Branch Manager. 2011 – 2016 Sleman Branch Manager. 2016 – 2021 Head of Credit Division. 2021 – Presently Head of Internal Audit Unit. Dasar Hukum Pengangkatan Surat Keputusan Direksi Nomor 0211/KP 1006 tanggal 16 Agustus 2021. Legal Basis of Appointment Decree of the Board of Directors Number 0211/KP 1006 dated August 16, 2021. Periode Menjabat 19 Agustsus 2021 - Sekarang Serving Period August 19, 2021 - Present 2021 Annual Report
122. 120 Profil Perusahaan ERWITA RAHMAYATI Pemimpin Desk Akuntansi , Keuangan dan Pajak Head of Accounting, Finance and Tax Desk Usia / Age Usia 45 tahun Per Desember 2021. / Age 45 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Yogyakarta Riwayat Pendidikan S1 - Akuntansi Universitas Gadjah Mada (UGM) Yogyakarta. S2 - Magister Akuntansi Universitas Gadjah Mada (UGM) Yogyakarta. Educational Background S1 - Accounting, Gadjah Mada University (UGM) Yogyakarta. S2 - Master of Accounting Universitas Gadjah Mada (UGM) Yogyakarta. Pengalaman Kerja 2014 – 2016 Kontrol Internal Cabang Senopati. 2016 – 2019 Kontrol Internal Cabang Utama. 2019 – 2021 Pemimpin Bidang Pelayanan dan Operasional Cabang Bantul. 2021 – 2021 Staff Muda, Desk Akuntansi, Keuangan dan Pajak. 2021 – sekarang Pemimpin Desk Akuntansi, Keuangan dan Pajak. Work Experience 2014 – 2016 Senopati Branch Internal Control. 2016 – 2019 Main Branch Internal Control. 2019 – 2021 Head of Service and Operations for the Bantul Branch. 2021 – 2021 Young Staff, Accounting, Finance and Tax Desk. 2021 – now Head of the Accounting, Finance and Tax Desk. Dasar Hukum Pengangkatan Surat Keputusan Direksi Nomor 0311/KP 1006 tanggal 04 November 2021. Legal Basis of Appointment Decree of the Board of Directors Number 0311/KP 1006 dated November 4, 2021. Periode Menjabat 08 November 2021 - Sekarang Serving Period 08 November 2021 - Now TRI NURLAMBANG Pemimpin Desk Risiko Kredit dan Penyelesaian Kredit Bermasalah Head of the Credit Risk and Non-Performing Loans Resolution Desk Usia / Age Usia 52 tahun Per Desember 2021. / 52 years old As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Yogyakarta Riwayat Pendidikan S1 – Fakultas Hukum Universitas Gadjah Mada (UGM) Yogyakarta. Educational Background S1 – Faculty of Law, Gadjah Mada University (UGM) Yogyakarta. Pengalaman Kerja 2009 – 2011 Penyelia Administrasi Kredit, Cabang Sleman. 2011 – 2018 Pemimpin Cabang Pembantu Kalasan, Cabang Sleman. 2018 – 2020 Pemimpin Bidang Pelayanan dan Operasional Cabang Utama. 2020 – sekarang Pemimpin Desk Risiko Kredit dan Penyelesaian Kredit Bermasalah. Work Experience 2009 – 2011 Credit Administration Supervisor, Sleman Branch. 2011 – 2018 Kalasan Sub-Branch Leader, Sleman Branch. 2018 – 2020 Main Branch Service and Operational Leader. 2020 – currently Head of the Credit Risk and Non-Performing Loans Resolution Desk. Dasar Hukum Pengangkatan Surat Keputusan Direksi Nomor 0149/KP 1006 tanggal 24 Juni 2020. Legal Basis of Appointment Decree of the Board of Directors Number 0149/KP 1006 dated June 24, 2020. Periode Menjabat 18 Juli 2020 - sekarang Serving Period 18 July 2020 - now Laporan Tahunan 2021
123. 121 Company Profile FERA MIA ROSA Pemimpin Desk Kredit Mikro , Kecil dan Konsumer Head of the Micro, Small and Consumer Credit Desk Usia / Age Usia 50 tahun Per Desember 2021. / Age 50 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Yogyakarta Riwayat Pendidikan S1 - Fakultas Ekonomi Universitas Pembangunan Nasional “Veteran” Yogyakarta. Educational Background S1 - Faculty of Economics, National Development University “Veteran” Yogyakarta. Pengalaman Kerja 2015 – 2019 Pemimpin Cabang Pembantu Kotagede, Cabang Senopati. 2019 – 2021 Pemimpin Cabang Pembantu Pakem, Cabang Sleman. 2021 – 2021 Pemimpin Cabang Pembantu Condongcatur, Cabang Sleman. 2021 – sekarang Pemimpin Desk Kredit Mikro, Kecil dan Konsumer. Work Experience 2015 – 2019 Head of Kotagede Sub-Branch, Senopati Branch. 2019 – 2021 Head of Pakem Sub-Branch, Sleman Branch. 2021 – 2021 Head of Condongcatur Sub-Branch, Sleman Branch. 2021 – now Head of Micro, Small and Consumer Credit Desk. Dasar Hukum Pengangkatan Surat Keputusan Direksi Nomor 0319/KP 1006 tanggal 12 November 2021. Legal Basis of Appointment Decree of the Board of Directors Number 0319/KP 1006 dated November 12, 2021. Periode Menjabat 22 November 2021 - Sekarang Serving Period November 22, 2021 - Present Pemimpin Cabang / Branch Manager AGUS RIDWANTA Pemimpin Cabang Utama Main Branch Manager Usia / Age Usia 55 tahun Per Desember 2021. / Age 55 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Kulon Progo Riwayat Pendidikan - S1 - Fakultas Ekonomi Universitas Islam Indonesi (UII) Yogyakarta. - S2 - Magister Manajemen Universitas Pembangunan Nasional “Veteran” Yogyakarta. Educational Background - S1 - Faculty of Economics, Islamic University of Indonesia (UII) Yogyakarta. - S2 - Master of Management at the National Development University “Veteran” Yogyakarta. Pengalaman Kerja 2013 – 2015 Pemimpin Cabang Pembantu Malioboro, Cabang Utama. 2015 – 2017 Pemimpin Bagian Administrasi Kepegawaian, Divisi SDM dan Umum. 2017 – 2019 Pemimpin Cabang Bantul. 2019 – sekarang Pemimpin Cabang Utama. Work Experience 2013 – 2015 Head of Sub-Branch Malioboro, Main Branch. 2015 – 2017 Head of Personnel Administration Division, HR and General Division. 2017 – 2019 Bantul Branch Manager. 2019 – now Main Branch Manager. Dasar Hukum Pengangkatan Surat Keputusan Direksi Nomor 0016/KP 1006 tanggal 14 Januari 2019. Legal Basis of Appointment Decree of the Board of Directors Number 0016/KP 1006 dated January 14, 2019. Periode Menjabat 25 Januari 2019 - sekarang Serving Period January 25, 2019 - now 2021 Annual Report
124. 122 Profil Perusahaan ARIF WIJAYANTO Pemimpin Cabang Wonosari Wonosari Branch Manager Usia / Age Usia 48 tahun Per Desember 2021. / Age 48 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Yogyakarta Riwayat Pendidikan - S1 - Fakultas Ekonomi STIE Kerjasama Yogyakarta. - S2 – Magister Manajemen Universitas Muhammadiyah Yogyakarta. Educational Background - S1 - Faculty of Economics STIE Yogyakarta Cooperation. - S2 – Master of Management University of Muhammadiyah Yogyakarta. Pengalaman Kerja 2012 – 2014 Pemimpin Cabang Pembantu Semin, Cabang Wonosari. 2014 – 2019 Pemimpin Kelompok Pengadaan dan Aktive Tetap, Divisi SDM dan Umum. 2019 – 2020 Pemimpin Kelompok Audit Kredit, SKAI. 2020 – sekarang Pemimpin Cabang Wonosari. Work Experience 2012 – 2014 Semin Sub-Branch Leader, Wonosari Branch. 2014 – 2019 Procurement Group Leader and Permanently Active, HR and General Division. 2019 – 2020 Leader of the Credit Audit Group, SKAI. 2020 – now Wonosari Branch Manager. Dasar Hukum Pengangkatan Surat Keputusan Direksi Nomor 0241/KP 1006 tanggal 28 Juli 2020. Legal Basis of Appointment Decree of the Board of Directors Number 0241/KP 1006 dated 28 July 2020. Periode Menjabat 12 Oktober 2020 - sekarang Serving Period October 12, 2020 - now SUROSO Pemimpin Cabang Wates Wates Branch Manager Usia / Age Usia 42 tahun Per Desember 2021. / Age 42 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Bantul Riwayat Pendidikan - S1 - Akuntansi Universitas Pembangunan Nasional “Veteran” Yogyakarta - S2 - Magister Manajemeni Universitas Pembangunan Nasional “Veteran” Yogyakarta Educational Background - S1 - Accounting from the National Development University “Veteran” Yogyakarta - S2 - Master of Management at the National Development University “Veteran” Yogyakarta Pengalaman Kerja 2013 – 2015 Penyelia Pemasaran Bisnis, Cabang Sleman. 2015 – 2019 Pemimpin Cabang Pembantu Pakem, Cabang Sleman. 2019 – 2021 Pemimpin Kelompok Kredit Menengah dan Korporasi, Divisi Kredit. 2021 – sekarang Pemimpin Cabang Wates. Work Experience 2013 – 2015 Business Marketing Supervisor, Sleman Branch. 2015 – 2019 Head of Pakem Sub-Branch, Sleman Branch. 2019 – 2021 Middle and Corporate Credit Group Leader, Credit Division. Dasar Hukum Pengangkatan Surat Keputusan Direksi Nomor 0143/KP 1006 tanggal 21 Mei 2021. Legal Basis of Appointment Decree of the Board of Directors Number 0143/KP 1006 dated 21 May 2021. Periode Menjabat 02 Juni 2021 - Sekarang Serving Period 02 June 2021 - Present Laporan Tahunan 2021 2021 – now Wates Branch Manager.
125. 123 Company Profile SUMARNO Pemimpin Cabang Senopati Senopati Branch Manager Usia / Age Usia 52 tahun Per Desember 2021. / 52 years old As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Sleman Riwayat Pendidikan - S1 - Fakultas Ekonomi Universitas Gadjah Mada (UGM) Yogyakarta. Educational Background - S1 - Faculty of Economics, Gadjah Mada University (UGM) Yogyakarta. Pengalaman Kerja 2015 – 2017 Pemimpin Kelompok Pemasaran Kredit, Divisi Kredit. 2017 – 2019 Pemimpin Kelompok Kredit Korporasi & Komersial, Divisi Kredit. 2019 – 2020 Pemimpin Desk Rissiko Kredit dan Peneyelesaian Kredit Bermasalah. 2020 – sekarang Pemimpin Cabang Senopati. Work Experience 2015 – 2017 Credit Marketing Group Leader, Credit Division. 2017 – 2019 Corporate & Commercial Credit Group Leader, Credit Division. 2019 – 2020 Head of the Credit Risk and Non-Performing Loans Resolution Desk. 2020 – now Senopati Branch Manager. Dasar Hukum Pengangkatan Surat Keputusan Direksi Nomor 0151/KP 1006 tanggal 24 Juni 2020. Legal Basis of Appointment Decree of the Board of Directors Number 0151/KP 1006 dated June 24, 2020. Periode Menjabat 18 Juli 2020 - sekarang Serving Period 18 July 2020 - now HETTY NIKOTYASTUTI Pemimpin Cabang Bantul Bantul Branch Manager Usia / Age Usia 51 tahun Per Desember 2021. / Age 51 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Bantul Riwayat Pendidikan - S1 - Fakultas Ekonomi Universitas Islam Indonesia (UII) Yogyakarta. - S2 - Magister Manajemen Universitas Islam Indonesia (UII) Yogyakarta. Educational Background - S1 - Faculty of Economics, Indonesian Islamic University (UII) Yogyakarta. - S2 - Master of Management at the Indonesian Islamic University (UII) Yogyakarta. Pengalaman Kerja 2014 – 2017 Pemimpin Cabang Pembantu Nanggulan, Cabang Wates. 2017 – 2019 Pemimpin Bidang Pelayanan dan Operasional Cabang Bantul. 2019 - 2021 Pemimpin Kelompok Card Center, Digital Banking & Settlement, Divisi Trisuri. 2021 – sekarang Pemimpin Cabang Bantul. Work Experience 2014 – 2017 Head of Nanggulan Sub-Branch, Wates Branch. 2017 – 2019 Head of Service and Operations for the Bantul Branch. 2019 - 2021 Group Leader for Card Center, Digital Banking & Settlement, Trisuri Division. 2021 – now Bantul Branch Manager. Dasar Hukum Pengangkatan Surat Keputusan Direksi Nomor 0143/KP 1006 tanggal 21 Mei 2021. Legal Basis of Appointment Decree of the Board of Directors Number 0143/KP 1006 dated 21 May 2021. Periode Menjabat 02 Juni 2021 - Sekarang Serving Period 02 June 2021 - Present 2021 Annual Report
126. 124 Profil Perusahaan EFENDI SUTOPO YUWONO Pemimpin Cabang Sleman Sleman Branch Manager Usia / Age Usia 43 tahun Per Desember 2021. / Age 43 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Sleman Riwayat Pendidikan - S1 - Akuntansi Universitas Pembangunan Nasional “Veteran” Yogyakarta. - S2 - Manajemen Universitas Pembangunan Nasional “Veteran” Yogyakarta. Educational Background - S1 - Accounting from the National Development University “Veteran” Yogyakarta. - S2 - Management of the National Development University “Veteran” Yogyakarta. Pengalaman Kerja 2010 – 2012 Pemimpin Cabang Pembantu Condongcatur. 2012 – 2017 Penyelia Pemasaran Bisnis Cabang Utama. 2017 – 2019 Pemimpin Bidang Pelayanan dan Operasional Cabang Sleman. 2019 – sekarang Pemimpin Cabang Sleman. Work Experience 2010 – 2012 Condongcatur Sub-Branch Leader. 2012 – 2017 Main Branch Business Marketing Supervisor. 2017 – 2019 Head of Service and Operational Division of Sleman Branch. Dasar Hukum Pengangkatan Surat Keputusan Direksi Nomor 0014/KP 1006 tanggal 14 Januari 2019. Legal Basis of Appointment Decree of the Board of Directors Number 0014/KP 1006 dated January 14, 2019. Periode Menjabat 15 Januari 2019 - sekarang Serving Period January 15, 2019 - now 2019 – now Sleman Branch Manager. BAMBANG PARMANA HADI Pemimpin Cabang Syariah Sharia Branch Manager Usia / Age Usia 55 tahun Per Desember 2021. / Age 55 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Yogyakarta Riwayat Pendidikan - S1 – Akuntansi STIE Widya Wiwaha Yogyakarta. - S2 – Magister Manajemen Universitas Islam Indonesia (UII) Yogyakarta. Educational Background - S1 – Accounting STIE Widya Wiwaha Yogyakarta. - S2 - Master’s Degree in Management at the Indonesian Islamic University (UII) Yogyakarta. Pengalaman Kerja 2013 – 2015 Pemimpin Kelompok Pengawasan Kredit, SKAI. 2015 - 2016 Pemimpin Desk Akuntansi, Keuangan dan Pajak. 2016 – 2020 Pemimpin Kelompok Dana Jasa dan Trisuri, Divisi Trisuri. 2020 – sekarang Pemimpin Cabang Syariah. Work Experience 2013 – 2015 Leader of the Credit Supervision Group, SKAI. 2015 - 2016 Head of Accounting, Finance and Tax Desk. 2016 – 2020 Leader of the Services and Trisuri Fund Group, Trisuri Division. 2020 – now Sharia Branch Manager. Dasar Hukum Pengangkatan Surat Keputusan Direksi Nomor 0241/KP 1006 tanggal 28 September 2020. Legal Basis of Appointment Board of Directors Decree Number 0241/KP 1006 dated 28 September 2020. Periode Menjabat 12 Oktober 2020 - sekarang Serving Period October 12, 2020 - now Laporan Tahunan 2021
127. 125 Company Profile Profil dan Pengembangan Kompetensi Karyawan Employee Profile and Competency Development Jumlah Karyawan Berdasarkan Jenis Kelamin Number of Employees by Gender Tabel Jumlah Karyawan Berdasarkan Jenis Kelamin Table of Number of Employees by Gender Jenis Kelamin / Gender Laki - laki / Man Perempuan / Woman Jumlah / Total Jumlah Karyawan Berdasarkan Level Jabatan (dalam Satuan Orang / in Units of Persons) 2021 2020 2019 562 582 604 497 524 488 1.059 1.106 1.092 Number of Employees by Position Level Tabel Jumlah Karyawan Berdasarkan Level Jabatan Table of Number of Employees by Position Level Level Jabatan / Position Level Pemimpin Divisi/SKAI/UUS/Desk / Head of Division/SKAI/UUS/Desk (dalam Satuan Orang / in Units of Persons) 2021 2020 2019 11 11 11 22 Pemimpin Kelompok / Group Leader 22 22 Pemimpin Cabang / Branch Manager 7 7 7 Pemimpin Bidang / Deputy Branch Manager 7 7 7 99 46 42 7 7 7 41 40 40 Pemimpin Cabang Pembantu / Sub Branch Manager Kontrol Internal Cabang (KIC) / Branch Internal Control Penyelia/Pemimpin Unit / Unit Supervisor/Leader Koordinator Kantor Kas / Cash Office Coordinator Staff Jumlah / Total Jumlah Karyawan Berdasarkan Rentang Usia 3 - - 862 966 952 1.059 1.106 1.092 Number of Employees by Age Range Tabel Jumlah Karyawan Berdasarkan Rentang Usia Table of Number of Employees by Age Range Rentang Usia / Age Range (dalam Satuan Orang / in Units of Persons) 2021 2020 2019 20 - 30 Tahun / Years 347 409 425 31 - 40 Tahun / Years 463 457 426 41 - 50 Tahun / Years 172 154 152 51 - 60 Tahun / Years 77 86 89 1.059 1.106 1.092 Jumlah / Total 2021 Annual Report
128. 126 Profil Perusahaan Jumlah Karyawan Berdasarkan Tingkat Pendidikan Number of Employees by Education Level Tabel Jumlah Karyawan Berdasarkan Tingkat Pendidikan Table of Number of Employees by Education Level Tingkat Pendidikan / Level of Education SD - SMP / Elementary - Middle School SMA / SENIOR HIGH SCHOOL (dalam Satuan Orang / in Units of Persons) 2021 2020 2019 1 1 1 40 42 49 Diploma (D3) 166 172 172 Diploma (D4) 1 - - 770 806 791 81 85 79 0 - - 1.059 1.106 1.092 Sarjana (S1) / Bachelor degree) Pasca Sarjana (S2) / Postgraduate (S2) Doktor / Doctor Jumlah / Total Jumlah Karyawan Berdasarkan Status Kepegawaian Number of Employees by Employment Status Tabel Jumlah Karyawan Berdasarkan Status Kepegawaian Table of Number of Employees by Employment Status Status Kepegawaian / Employment status Tetap / Permanent Kontrak / Contract Jumlah / Total (dalam Satuan Orang / in Units of Persons) 2021 2020 2019 801 674 604 258 432 488 1.059 1.106 1.092 Pengembangan Kompetensi Karyawan Employee Competency Development Kebijakan Policy Dalam memberikan pengembangan kompetensi, Bank BPD DIY memberikan kesetaraan untuk seluruh karyawan tanpa dibedakan berdasarkan SARA dan gender. Program pengembangan kompetensi bagi pegawai difasilitasi oleh Bank BPD DIY yaitu melalui program pendidikan dan pelatihan yang diselenggarakan melalui in house training maupun bekerja sama dengan pihak ketiga. In providing competency development, Bank BPD DIY provided equality for all employees regardless of religions, ethnicity, and gender. Competency development programs for employees were facilitated by Bank BPD DIY, namely through education andtraining programs held through in-house training and in collaboration with third parties. Laporan Tahunan 2021
129. 127 Company Profile Pengembangan Kompetensi Berdasarkan Level Jabatan No . 1 Level Jabatan Jenis Pelatihan Position Level Type of Training Tujuan Pelatihan Training Objectives PEMIMPIN DIVISI/SKAI/UUS/PEMIMPIN CABANG UTAMA DIVISION LEADER/SKAI/UUS/MAIN BRANCH LEADERS Technical Skill        Sertifikasi Certification 2 Competency Development Based on Position Levels Jumlah Pegawai Number of Employees Jumlah Pegawai yang telah mengikuti pelatihan Number of employees who have attended training 9 Persentase yang telah mengikuti pelatihan untuk setiap level jabatan Percentage who have attended training for each position level Persentase yang telah mengikuti pelatihan untuk setiap jenis pelatihan Percentage who have attended training for each type of training 100% Peningkatan Wawasan Bidang Akuntansi Perbankan Increasing Insights in the Banking Accounting Sector 2 22,2% Peningkatan wawasan bidang Audit Improved insight into the field of Audit 2 22,2% Peningkatan wawasan bidang Hukum Perbankan Perbankan Increased insight into the field of Banking Law 4 44,4% Peningkatan wawasan bidang Kepatuhan Improved insight into the Compliance field 1 11,1% Peningkatan wawasan bidang Perkreditan Increased insight into the field of Credit 9 100% Peningkatan wawasan bidang Manajemen Umum Improved knowledge of the field of General Management 9 100% Peningkatan wawasan bidang Manajemen Risiko Increased insight into the field of Risk Management 9 100% Peningkatan wawasan bidang Manajemen Perbankan Increased insight into the field of Banking Management 9 100% Peningkatan wawasan bidang Tresuri Enhanced Treasury field insight 9 100% Sertifikasi Audit Intern Bank Bank Internal Audit Certification 1 11,1% Sertifikasi Kepatuhan Perbankan Banking Compliance Certification 5 55,6% Sertifikasi Corporate Finance Corporate Finance Certification 1 11,1% Sertifikasi Manajemen Risiko Level 4 Risk Management Certification Level 4 1 11,1% Sertifikasi Treasury Dealer, Settlement dan Money Broker Treasury Dealer, Settlement and Money Broker Certification 2 22,2% PEMIMPIN CABANG/KELOMPOK/DESK BRANCH/GROUP/DESK LEADERS 31 100% 2021 Annual Report
130. 128 Profil Perusahaan No .           Level Jabatan Jenis Pelatihan Position Level Type of Training Technical Skill Soft Skill Tujuan Pelatihan Training Objectives Percentage who have attended training for each position level Persentase yang telah mengikuti pelatihan untuk setiap jenis pelatihan Percentage who have attended training for each type of training 7 22,6% Peningkatan Wawasan Bidang APU-PPT Enhancement of APU-PPT Insights 4 12,9% Peningkatan wawasan bidang Audit Improved insight into the field of Audit 7 22,6% Peningkatan wawasan bidang Hukum Perbankan Increased insight into the field of Banking Law 8 25,8% Peningkatan wawasan bidang Kepatuhan Improved insight into the Compliance field 5 16,1% Peningkatan wawasan bidang Perkreditan Increased insight into the field of Credit 31 100% Peningkatan wawasan bidang Manajemen Umum Improved knowledge of the field of General Management 31 100% Peningkatan wawasan bidang Manajemen Perbankan Increased insight into the field of Banking Management 31 100% Peningkatan wawasan bidang Manajemen Risiko Increased insight into the field of Risk Management 31 100% Peningkatan wawasan bidang Tresuri Enhanced Treasury field insight 28 90,3% Peningkatan wawasan bidang Teknologi Informasi Increasing insight into the field of Information Technology 11 35,5% Peningkatan wawasan bidang kepemimpinan Increased insight into the field of leadership 2 6,5% Peningkatan wawasan tentang anti gratifikasi Increased insight about anti-gratification 1 3,2% Sertifikasi Audit Intern Bank Bank Internal Audit Certification 5 16,1% Sertifikasi Dana Pensiun Pension Fund Certification 1 3,2% 27 87,1% 3 9,7% 22 71,0% Sertifikasi Pembiayaan Syariah Perbankan Sharia Banking Financing Certification 3 9,7% Sertifikasi Corporate Finance Corporate Finance Certification 4 12,9% Sertifikasi Kredit Perbankan Banking Credit Certification Laporan Tahunan 2021 Number of employees who have attended training Persentase yang telah mengikuti pelatihan untuk setiap level jabatan Peningkatan Wawasan Bidang Akuntansi Perbankan Increasing Insights in the Banking Accounting Sector Sertifikasi Kepatuhan Perbankan Banking Compliance Certification Sertifikasi Certification Jumlah Pegawai Number of Employees Jumlah Pegawai yang telah mengikuti pelatihan Sertifikasi Manajemen Risiko Risk Management Certification
131. 129 Company Profile No . Level Jabatan Jenis Pelatihan Position Level Type of Training Tujuan Pelatihan Training Objectives Jumlah Pegawai Number of Employees Sertifikasi Treasury Dealer, Settlement dan Money Broker Treasury Dealer, Settlement and Money Broker Certification 3 PEMIMPIN BIDANG/ PINCAPEM KELAS 1 FIELD LEADER/ PINCAPEM CLASS 1 Peningkatan Wawasan Bidang Akuntansi Perbankan Increasing Insights in the Banking Accounting Sector   Number of employees who have attended training Persentase yang telah mengikuti pelatihan untuk setiap level jabatan Percentage who have attended training for each position level 10 13 Persentase yang telah mengikuti pelatihan untuk setiap jenis pelatihan Percentage who have attended training for each type of training 32,3% 100% 3 23,1% 14 100% Peningkatan wawasan bidang Audit Improved insight into the field of Audit 1 7,7% Peningkatan wawasan bidang Customer Relationship Increased insight into the field of Customer Relationship 1 7,7% 2 15,4% Peningkatan wawasan bidang Kepatuhan Improved insight into the Compliance field 4 30,8% Peningkatan wawasan bidang Perkreditan Increased insight into the field of Credit 13 100% 6 46,2% Peningkatan wawasan bidang Manajemen Perbankan Increased insight into the field of Banking Management 13 100% Peningkatan wawasan bidang Manajemen Risiko Increased insight into the field of Risk Management 13 100% Peningkatan wawasan bidang Perpajakan Increased insight into the field of Taxation 1 7,7% 10 76,9% 1 7,7% 13 100,0% Peningkatan Wawasan Bidang APU-PPT Enhancement of APU-PPT Insights Peningkatan wawasan bidang Hukum Technical Skill Perbankan Increased insight into the field of Banking Law Peningkatan wawasan bidang Manajemen Umum Improved knowledge of the field of General Management Peningkatan wawasan bidang Tresuri Enhanced Treasury field insight Peningkatan wawasan bidang Teknologi Informasi Increasing insight into the field of Information Technology Soft Skill Jumlah Pegawai yang telah mengikuti pelatihan Peningkatan wawasan bidang kepemimpinan Peningkatan wawasan bidang kepemimpinan Increased insight into the field of leadership 2021 Annual Report
132. 130 Profil Perusahaan No . Level Jabatan Jenis Pelatihan Position Level Type of Training Sertifikasi Certification 4 Tujuan Pelatihan Training Objectives Percentage who have attended training for each position level Persentase yang telah mengikuti pelatihan untuk setiap jenis pelatihan Percentage who have attended training for each type of training 1 7,7% Sertifikasi Pengadaan Barang dan Jasa Goods and Services Procurement Certification 1 7,7% Sertifikasi Kepatuhan Perbankan Banking Compliance Certification 6 46,2% Sertifikasi Kredit Perbankan Banking Credit Certification 10 76,9% Sertifikasi Manajemen Risiko Risk Management Certification 10 76,9% Sertifikasi Pembiayaan Syariah Perbankan Sharia Banking Financing Certification 2 15,4% Sertifikasi Corporate Finance Corporate Finance Certification 4 30,8% Peningkatan Wawasan Bidang Akuntansi Perbankan Increasing Insights in the Banking Accounting Sector 28 100% 1 3,6% Peningkatan Wawasan Bidang APU-PPT Enhancement of APU-PPT Insights 19 67,9% Peningkatan wawasan bidang Audit Improved insight into the field of Audit 13 46,4% 5 17,9% 28 100% 4 14,3% Peningkatan wawasan bidang Manajemen Perbankan Increased insight into the field of Banking Management 28 100% Peningkatan wawasan bidang Manajemen Risiko Increased insight into the field of Risk Management 14 50,0% Peningkatan wawasan bidang Tresuri Enhanced Treasury field insight 20 71,4% Peningkatan wawasan bidang Teknologi Informasi Increasing insight into the field of Information Technology 2 7,1% Peningkatan wawasan bidang kepemimpinan Increased insight into the field of leadership 17 60,7% Peningkatan wawasan bidang Kepatuhan Improved insight into the Compliance field Peningkatan wawasan bidang Perkreditan Increased insight into the field of Credit Peningkatan wawasan bidang Manajemen Umum Technical Skill Improved knowledge of the field of General Management Laporan Tahunan 2021 Number of employees who have attended training Persentase yang telah mengikuti pelatihan untuk setiap level jabatan Sertifikasi Audit Intern Bank Bank Internal Audit Certification PINCAPEM KELAS 2/ PENYELIA CABANG UTAMA/ KIC UTAMA/ PEMIMPIN UNIT PINCAPEM CLASS 2/ MAIN BRANCH SUPERVISORY/ MAIN KIC/ UNIT LEADER Soft Skill Jumlah Pegawai Number of Employees Jumlah Pegawai yang telah mengikuti pelatihan
133. 131 Company Profile No . Level Jabatan Jenis Pelatihan Position Level Type of Training Sertifikasi Certification 5 Tujuan Pelatihan Training Objectives Number of employees who have attended training Persentase yang telah mengikuti pelatihan untuk setiap level jabatan Percentage who have attended training for each position level Persentase yang telah mengikuti pelatihan untuk setiap jenis pelatihan Percentage who have attended training for each type of training Sertifikasi Audit Intern Bank Bank Internal Audit Certification 7 25,0% Sertifikasi Kepatuhan Perbankan Banking Compliance Certification 5 17,9% Sertifikasi Kredit Perbankan Banking Credit Certification 17 60,7% Sertifikasi Manajemen Risiko Risk Management Certification 3 10,7% Sertifikasi Pembiayaan Syariah Perbankan Sharia Banking Financing Certification 1 3,6% Sertifikasi Treasury Dealer, Settlement dan Money Broker Treasury Dealer, Settlement and Money Broker Certification 1 3,6% PENYELIA/PINCAPEM KELAS 3/ PENYELIA PELAYANAN DAN OPERASIONAL CAPEM/ KIC/ ANALIS UTAMA/ ANALIS TI/ KASIR SUPERVISOR/PINCAPEM CLASS 3/ SERVICE AND OPERATIONAL SUPERVISORY CAPEM/ KIC/ PAIN ANALYSIS/ IT ANALYSIS/CASHER Peningkatan Wawasan Bidang Akuntansi Perbankan Increasing Insights in the Banking Accounting Sector 73 100% 11 15,1% Peningkatan Wawasan Bidang APU-PPT Enhancement of APU-PPT Insights 39 53,4% Peningkatan wawasan bidang Audit Improved insight into the field of Audit 16 21,9% Peningkatan wawasan bidang Kepatuhan Improved insight into the Compliance field 6 8,2% Peningkatan wawasan bidang Perkreditan Increased insight into the field of Credit 73 100% 27 37,0% Peningkatan wawasan bidang Manajemen Perbankan Increased insight into the field of Banking Management 73 100% Peningkatan wawasan bidang Manajemen Risiko Increased insight into the field of Risk Management 73 100% Peningkatan wawasan bidang Tresuri Enhanced Treasury field insight 35 47,9% Peningkatan wawasan bidang Teknologi Informasi Increasing insight into the field of Information Technology 18 24,7% Peningkatan wawasan bidang kepemimpinan Increased insight into the field of leadership 17 23,3% Peningkatan wawasan bidang Manajemen Umum Technical Skill Improved knowledge of the field of General Management Soft Skill Jumlah Pegawai Number of Employees Jumlah Pegawai yang telah mengikuti pelatihan 2021 Annual Report
134. 132 Profil Perusahaan No . Level Jabatan Jenis Pelatihan Position Level Type of Training Tujuan Pelatihan Training Objectives Jumlah Pegawai Number of Employees Sertifikasi Audit Intern Bank Bank Internal Audit Certification Sertifikasi Certification Number of employees who have attended training Percentage who have attended training for each type of training Sertifikasi General Banking General Banking Certification 4 5,5% Sertifikasi Kepatuhan Perbankan Banking Compliance Certification 8 11,0% Sertifikasi Manajemen Risiko Risk Management Certification 27 37,0% Sertifikasi Kredit Perbankan Banking Credit Certification 22 30,1% 11 15,1% Sertifikasi Teknologi Informasi Information Technology Certification 1 1,4% Sertifikasi Treasury Dealer, Settlement dan Money Broker Treasury Dealer, Settlement and Money Broker Certification 1 1,4% 905 Peningkatan Wawasan Bidang Akuntansi Perbankan Increasing Insights in the Banking Accounting Sector 100% 44 4,9% Peningkatan Wawasan Bidang APU-PPT Enhancement of APU-PPT Insights 325 35,9% Peningkatan wawasan bidang Audit Improved insight into the field of Audit 20 2,2% 122 13,5% Peningkatan wawasan bidang Hukum Perbankan Increased insight into the field of Banking Law 4 0,4% Peningkatan wawasan bidang Kepatuhan Improved insight into the Compliance field 3 0,3% 905 100% 77 8,5% Peningkatan wawasan bidang Manajemen Perbankan Increased insight into the field of Banking Management 905 100% Peningkatan wawasan bidang Manajemen Risiko Increased insight into the field of Risk Management 446 49,3% Peningkatan wawasan bidang Customer Relationship Increased insight into the field of Customer Relationship Peningkatan wawasan bidang Perkreditan Increased insight into the field of Credit Peningkatan wawasan bidang Manajemen Umum Improved knowledge of the field of General Management Laporan Tahunan 2021 Percentage who have attended training for each position level Persentase yang telah mengikuti pelatihan untuk setiap jenis pelatihan 13,7% STAFF Technical Skill Persentase yang telah mengikuti pelatihan untuk setiap level jabatan 10 Sertifikasi Pembiayaan Syariah Perbankan Sharia Banking Financing Certification 6 Jumlah Pegawai yang telah mengikuti pelatihan
135. 133 Company Profile No . Level Jabatan Jenis Pelatihan Position Level Type of Training Jumlah Pegawai Number of Employees Tujuan Pelatihan Training Objectives Peningkatan wawasan bidang Perpajakan Increased insight into the field of Taxation Soft Skill Number of employees who have attended training Persentase yang telah mengikuti pelatihan untuk setiap level jabatan Percentage who have attended training for each position level Persentase yang telah mengikuti pelatihan untuk setiap jenis pelatihan Percentage who have attended training for each type of training 5 0,6% Peningkatan wawasan bidang Tresuri Enhanced Treasury field insight 121 13,4% Peningkatan wawasan bidang Teknologi Informasi Increasing insight into the field of Information Technology 192 21,2% Peningkatan wawasan tentang anti gratifikasi Increased insight about anti-gratification 1 0,1% Sertifikasi Audit Intern Bank Bank Internal Audit Certification 7 0,8% 19 2,1% Sertifikasi Dana Pensiun Pension Fund Certification 1 0,1% Sertifikasi General Banking General Banking Certification 6 0,7% 22 2,4%   0,0% 142 15,7%   0,0% 24 2,7% Sertifikasi Teknologi Informasi Information Technology Certification 5 0,6% Sertifikasi Treasury Dealer, Settlement dan Money Broker Treasury Dealer, Settlement and Money Broker Certification 6 0,7% Sertifikasi Pengadaan Barang dan Jasa Goods and Services Procurement Certification Sertifikasi Kredit Perbankan Banking Credit Certification Sertifikasi Certification Jumlah Pegawai yang telah mengikuti pelatihan Sertifikasi Kepatuhan Perbankan Banking Compliance Certification Sertifikasi Manajemen Risiko Risk Management Certification Sertifikasi Kredit Perbankan Banking Credit Certification Sertifikasi Pembiayaan Syariah Perbankan Sharia Banking Financing Certification TOTAL 1.059 Biaya Pengembangan Kompetensi Competence Development Costs Selama tahun 2021, Bank BPD DIY telah mengeluarkan biaya sebesar Rp4,44 miliar untuk biaya pengembangan kompetensi seluruh pegawai. Biaya pengembangan kompetensi di tahun 2021 mengalami kenaikan dari tahun 2020. During 2021, Bank BPD DIY has spent Rp4.44 billion for the cost of developing the competence of all employees. Competency development costs in 2021 have increased from 2020 Tabel Biaya Realisasi Pelatihan dan Seminar Table of Training and Seminar Realization Costs Keterangan / Description Pendidikan dan Pelatihan Internal, Eksternal dan Seminar Internal, External and Seminar Education and Training (dalam rupiah / in rupiah) 2021 2020 4.441.184.423 4.049.215.181 2021 Annual Report
136. 134 Profil Perusahaan Komposisi Pemegang Saham Shareholders Composition Tabel Komposisi Pemegang Saham Bank BPD DIY per 1 Januari 2021 Table of Shareholder Composition of Bank BPD DIY as of January 1 , 2021 Pemegang Saham Shareholders Pemerintah Daerah Daerah Istimewa Yogyakarta Government Of Special Region Of Yogyakarta Jumlah Lembar (Saham) Number of Sheets (Shares) Persentase Kepemilikan (%) Ownership Percentage (%) 795.440 51,01 Pemerintah Kota/Kabupaten / City/Regency Government: Kabupaten Sleman / Sleman Regency 262.513 16,83 Kota Yogyakarta / Yogyakarta City 189.145 12,13 Kabupaten Bantul / Bantul Regency 151.700 9,73 Kabupaten Gunungkidul / Gunungkidul Regency 91.300 5,86 Kabupaten Kulon Progo / Kulon Progo Regency 69.300 4,44 1.559.398 100,00 Jumlah / Total Tabel Komposisi Pemegang Saham Bank BPD DIY per 31 Desember 2021 Table of Shareholder Composition of Bank BPD DIY as of December 31, 2021 Pemegang Saham Shareholders Pemerintah Daerah Daerah Istimewa Yogyakarta Government Of Special Region Of Yogyakarta Jumlah Lembar (Saham) Number of Sheets (Shares) Persentase Kepemilikan (%) Ownership Percentage (%) 870.440 51,22 Pemerintah Kota/Kabupaten / City/Regency Government: Kabupaten Sleman / Sleman Regency 262.513 15,45 Kota Yogyakarta / Yogyakarta City 209.145 12,31 Kabupaten Bantul / Bantul Regency 151.700 8,93 Kabupaten Gunungkidul / Gunungkidul Regency 116.300 6,84 Kabupaten Kulon Progo / Kulon Progo Regency 89.300 5,25 1.699.398 100,00 Jumlah / Total Per 1 Januari 2021 dan 31 Desember 2021, Bank BPD DIY tidak memiliki kepemilikan institusi lokal, kepemilikan institusi asing, kepemilikan individu lokal dan kepemilikan individu asing. As of January 1, 2021 and December 31, 2021, Bank BPD DIY does not have local institutional ownership, foreign institutional ownership, local individual ownership and foreign individual ownership. Komposisi 20 Pemegang Saham Terbesar Composition of 20 Largest Shareholders Berdasarkan tabel komposisi pemegang saham, pemegang saham Bank BPD DIY adalah terdiri dari Pemerintah Daerah Daerah Istimewa Yogyakarta, Pemerintah Kota/Kabupaten: Kota Yogyakarta, Kabupaten Sleman, Kabupaten Bantul, Kabupaten Gunungkidul dan Kabupaten Kulon Progo. Dengan demikian, tidak terdapat komposisi 20 pemegang saham terbesar. Based on the shareholder composition table, the shareholders of Bank BPD DIY consisted of the Yogyakarta Special Region Government, Municipality/ Regency Governments: Yogyakarta Municipality, Sleman Regency, Bantul Regency, Gunungkidul Regency and Kulon Progo Regency. Thus, there was no composition of the 20 largest shareholders. Laporan Tahunan 2021
137. 135 Company Profile Komposisi Pemegang Saham 5 % atau Lebih Shareholders with 5 Percent Share Ownership or More Tabel Komposisi Pemegang Saham 5% atau Lebih Bank BPD DIY Per 1 Januari 2021 Table of Shareholder Composition of 5% or More Bank BPD DIY Per January 1, 2021 Pemegang Saham Shareholders Pemerintah Daerah Daerah Istimewa Yogyakarta Government Of Special Region Of Yogyakarta Jumlah Lembar (Saham) Number of Sheets (Shares) Persentase Kepemilikan (%) Ownership Percentage (%) 795.440 51,01 Kabupaten Sleman / Sleman Regency 262.513 16,83 Kota Yogyakarta / Yogyakarta City 189.145 12,13 Kabupaten Bantul / Bantul Regency 151.700 9,73 91.300 5,86 Pemerintah Kota/Kabupaten / City/Regency Government: Kabupaten Gunungkidul / Gunungkidul Regency Tabel Komposisi Pemegang Saham 5% atau Lebih Bank BPD DIY Per 31 Desember 2021 Table of Shareholder Composition of 5% or More Bank BPD DIY As of December 31, 2021 Pemegang Saham Shareholders Pemerintah Daerah Daerah Istimewa Yogyakarta Government Of Special Region Of Yogyakarta Jumlah Lembar (Saham) Number of Sheets (Shares) Persentase Kepemilikan (%) Ownership Percentage (%) 870.440 51,22 Pemerintah Kota/Kabupaten / City/Regency Government: Kabupaten Sleman / Sleman Regency 262.513 15,45 Kota Yogyakarta / Yogyakarta City 209.145 12,31 Kabupaten Bantul / Bantul Regency 151.700 8,93 Kabupaten Gunungkidul / Gunungkidul Regency 116.300 6,84 Kabupaten Kulon Progo / Kulon Progo Regency 89.300 5,25 Komposisi Pemegang Saham Masyarakat Kurang dari 5% Composition of Shareholders Group with Less Than 5 Percent Share Ownership Sampai dengan 31 Desember 2021, Bank BPD DIY belum menjadi perusahaan yang mencatatkan sahamnya di bursa saham. Dengan demikian, tidak terdapat informasi mengenai komposisi pemegang saham masyarakat kurang dari 5% atau lebih. As of December 31, 2021, Bank BPD DIY did not become a company listed its shares on the stock exchange. Thus, there was no information regarding the composition of public shareholders of less than 5% or more. Kepemilikan Saham Dewan Komisaris dan Direksi Share Ownership of the Board of Commissioners and the Board of Directors Sampai dengan 31 Desember 2021, tidak terdapat kepemilikan saham oleh Dewan Komisaris dan Direksi baik secara langsung maupun tidak langsung. As of December 31, 2021, there is no direct or indirect share ownership by the Board of Commissioners and Directors. 2021 Annual Report
138. 136 Profil Perusahaan Pemegang Saham Utama dan Pengendali Main and Control Shareholders Kepemilikan saham mayoritas Bank BPD DIY dimiliki oleh Pemerintah Daerah Daerah Istimewa Yogyakarta dengan kepemilikan saham sebesar 51 ,01%. Dengan demikian, Pemegang Saham Utama dan Pengendali Bank BPD DIY adalah Pemerintah Daerah Daerah Istimewa Yogyakarta sehingga tidak terdapat Pemegang Saham Utama dan Pengendali secara tidak langsung, sampai kepada pemiliki individu serta tidak terdapat Pemegang Saham yang bertindak atas nama pemegang saham lain. The majority share ownership of BPD DIY is owned by the DIY Regional Government with a share ownership of 51.01%. Thus, the Main and Controlling Shareholder of Bank BPD DIY is the Government Of Special Region Of Yogyakarta so that there are no Main and Controlling Shareholders indirectly, up to individual owners, and there are no Shareholders acting on behalf of other shareholders. Pemerintah Daerah Daerah Istimewa Yogyakarta Government of Special Region of Yogyakarta (51,22%) Daftar Entitas Anak, Entitas Asosiasi dan Perusahaan Ventura Bersama List of Subsidiaries, Associate Entities and Joint Venture Companies Per 31 Desember 2021 maupun tanggal disampaikannya data/ informasi ini, Bank BPD DIY tidak memiliki Entitas Anak, Entitas Asosiasi serta perusahaan ventura bersama sehingga tidak tersedia informasi mengenai: Nama entitas anak, asosiasi serta perusahaan ventura bersama, Persentase kepemilikan saham; Keterangan tentang bidang usaha dan Keterangan status operasi entitas anak, entitas asosiasi serta perusahaan ventura bersama (telah beroperasi atau belum beroperasi). Laporan Tahunan 2021 As of December 31, 2021 as well as the date of submission of this data/information, Bank BPD DIY did not have any Subsidiaries, Associated Entities and joint venture companies so that there was no information available regarding: Names of subsidiaries, associations and joint venture companies, Percentage of share ownership; Description of the line of business and information on the operating status of subsidiaries, associates and joint venture companies (operating or not operating).
139. 137 Company Profile Struktur Grup Perusahaan Company Group Structure Pemerintah Daerah Daerah Istimewa Yogyakarta Government Of Special Region Of Yogyakarta (51,22%) Pemerintah Kabupaten Sleman Sleman Regency Government Pemerintah Kota Yogyakarta Yogyakarta City Government Pemerintah Kabupaten Bantul Bantul Regency Government Pemerintah Kabupaten Gunungkidul Gunungkidul Regency Government Pemerintah Kabupaten Kulon Progo Kulon Progo Regency Government (15,45%) (12,31%) (8,93%) (6,84%) (5,35%) Sampai dengan 31 Desember 2021, Bank BPD DIY tidak memiliki entitas induk, entitas anak, entitas asosiasi, joint venture dan special purpose vehicle. As of December 31, 2021, Bank BPD DIY does not have a parent entity, subsidiary, associate, joint venture and special purpose vehicle. Informasi Kelompok Usaha Bank Bank Business Group Information Per 31 Desember 2021, Bank BPD DIY belum merupakan Kelompok Usaha Bank, sehingga tidak terdapat informasi struktur Kelompok Usaha Bank, struktur keterkaitan kepengurusan dalam Kelompok Usaha Bank dan pemegang saham yang bertindak atas nama pemegang saham lain. As of December 31, 2021, Bank BPD DIY is not yet a Bank Business Group, so there is no information on the structure of the Bank Business Group, the structure of the management relationship within the Bank Business Group and shareholders acting on behalf of other shareholders. Kronologi Penerbitan Saham Stock Issuance Chronology Bank BPD DIY per 31 Desember 2021, belum melakukan pencatatan saham di Bursa Efek. Dengan demikian, tidak terdapat informasi mengenai tindakan korporasi (corporate action), harga penawaran saham untuk masing-masing tindakan korporasi, jumlah saham tercatat setelah masing-masing tindakan korporasi dan nama bursa tempat saham perusahaan dicatatkan. Namun demikian, kronologis penerbitan saham Bank BPD DIY dapat dijelaskan sebagai berikut: Bank BPD DIY as of December 31, 2021, has not listed its shares on the Stock Exchange. Thus, there is no information regarding corporate actions, the share offering price for each corporate action, the number of shares listed after each corporate action and the name of the stock exchange where the company's shares are listed. However, the chronology of the issuance of Bank BPD DIY shares can be explained as follows: 2021 Annual Report
140. 138 Profil Perusahaan Jumlah Saham / Lembar Number of Shares / Sheet Nominal/ Lembar (Rp) Nominal/ Sheet (Rp) 05 April 2013 April 05, 2013 262.477 1.000.000 262.477.000.000 Akta Nomor 2 Tanggal 05 April 2013 Notaris Muchammad Agus Hanafi, SH Deed Number 2 Dated April 5, 2013 Notary Muchammad Agus Hanafi, SH 25 Maret 2014 March 25, 2014 401.783 1.000.000 401.783.000.000 Akta Nomor 7 Tanggal 25 Maret 2014 Notaris Muchammad Agus Hanafi, SH Deed Number 7 Dated March 25, 2014 Notary Muchammad Agus Hanafi, SH Tanggal Penerbitan Publication date 06 April 2015 April 06, 2015 11 April 2016 April 11, 2016 21 April 2017 April 21, 2017 22 Februari 2019 February 22, 2019 559.485 735.631 1.000.000 1.365.107 1.000.000 Total (Rp) Total (Rp) 559.485.000.000 1.000.000 1.000.000 1.000.000 Akta Deed Akta Nomor 3 Tanggal 06 April 2015 Notaris Muchammad Agus Hanafi, SH Deed Number 3 Dated April 6, 2015 Notary Muchammad Agus Hanafi, SH 735.631.000.000 Akta Nomor 12 Tanggal 11 April 2016 Notaris Muchammad Agus Hanafi, SH Deed Number 12 Dated April 11, 2016 Notary Muchammad Agus Hanafi, SH 1.000.000.000.000 Akta Nomor 40 Tanggal 21 April 2017 Notris Anom Junprahadi, SH Deed Number 40 Dated April 21, 2017 Notris Anom Junprahadi, SH 1.365.107.000.000 Akta Nomor 41 Tanggal 22 Februari 2019 Notris Anom Junprahadi, SH Deed No. 41 dated 22 February 2019 Notris Anom Junprahadi, SH 20 Maret 2020 March 20, 2020 1.559.398 1.000.000 1.559.398.000.000 Akta Nomor 39 Tanggal 20 Maret 2020 Notris Anom Junprahadi, SH Deed Number 39 Dated March 20, 2020 Notris Anom Junprahadi, SH 15 Februari 2021 February 15, 2021 1.699.398 1.000.000 1.699.398.000.000 Akta Nomor 33 Tanggal 15 Februari 2021 Notaris Anom Junprahadi, SH Deed Number 33 Dated February 15, 2021 Notary Anom Junprahadi, SH Kronologi Penerbitan Obligasi Bond Issuance Chronology Sampai dengan 31 Desember 2021, Bank BPD DIY belum menerbitkan obligasi, sehingga tidak terdapat informasi kronologi penerbitan dan/atau pencatatan obligasi. Laporan Tahunan 2021 As of December 31, 2021, Bank BPD DIY has not issued bonds, so there is no information on the chronology of the issuance and/or listing of bonds.
141. 139 Company Profile Kronologi Penerbitan dan /atau Pencatatan Efek Lainnya Issuance Chronology and/or Other Securities Listing Sampai dengan 31 Desember 2021, Bank BPD DIY belum melakukan penerbitan dan/atau pencatatan efek lainnya, sehingga tidak terdapat informasi kronologi penerbitan dan/ atau pencatatan efek lainnya. As of December 31, 2021, Bank BPD DIY has not issued and/ or listed other securities, so there is no information on the chronology of issuance and/or other securities listing. Informasi Penggunaan Jasa Akuntan Publik (AP) dan Kantor Akuntan Publik (KAP) Information on Using The Services of Public Accounting (AP) and Public Accounting Offices (KAP) Nama KAP / KAP Name Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Rekan Jaringan Asosiasi / Association Network PKF International Limited Alamat KAP / KAP Address UOB Plaza, Jl. MH Thamrin Lot 8-10 Jakarta Pusat 10230 Nama AP / AP Name Ari Daniel Hartanto, S.E,Ak., CA, CPA, SAS Periode Penugasan / Assignment Period 18 Agustus 2021 – 28 Februari 2022 August 18, 2021 – February 28, 2022 Jasa yang Diberikan Services Provided Pelaksanaan General Audit atas Laporan Keuangan Bank BPD DIY yang berakhir pada tanggal 31 Desember 2021 Implementation of General Audit on the Financial Statements of Bank BPD DIY ending on December 31, 2021 Fee Audit / Audit Fee Rp380.000.000 IDR380,000,000 Fee Non Audit / Non-Audit Fee - Lembaga dan/atau Profesi Penunjang Supporting Institutions and/or Professions Lembaga Institution Nama Lembaga Institution Name Alamat Address Jasa yang Diberikan Services Provided Notaris Notary Public Anom Junprahadi,SH Jl. Magelang KM 12, Tridadi, Jasa Kenotariatan Sleman Notary Service Kuasa Hukum Attorney Ramdlon Naning, SH. MS. MM & Associates Jatimulyo Baru Blok C No. 3 Yogyakarta Jasa Konsultan Hukum dan Pengacara / Legal Consultant and Lawyer Services Fee Rp35.000.000 IDR35.000.000 Rp589.433.312 IDR589.433.312 2021 Annual Report
142. 140 Profil Perusahaan Penghargaan dan Sertifikasi Awards and Certification Penghargaan / Awards Bank Penerima Setoran-Biaya Penyelenggaraan Ibadah Haji (BPS BPIH) Terbaik dalam menyelenggarakan Program Haji Muda tahun 2020 Best Recipient Bank for Hajj Pilgrimage (BPS BPIH) in organizing the 2020 Young Hajj Program Acara / Event Annual Meeting BPKH Republik Indonesia Penyelenggara / Organizer Badan Pengelola Keuangan Haji (BPKH) Republik Indonesia The Best Cooperation Programs to Implement Regional Government Information System (SIPD) at DI Yogyakarta, Java Island Acara / Event Indonesia Best BUMD Awards 2021 Penyelenggara / Organizer Majalah Warta Ekonomi Tanggal / Date 03 Maret 2021 / March 03, 2021 Tanggal / Date 03 Februari 2021 / February 03, 2021 The Best Financial Performance During September 2019 – 2020 Acara / Event Infobank TOP BUMD 2021 Penyelenggara / Organizer Majalah Infobank & The Asian Post Bank dengan predikat “Sangat Bagus” 25 tahun berturut-turut Bank with “Very Good” predicate for 25 consecutive years Acara / Event Infobank Award 2021 Tanggal / Date 31 Maret 2021 / March 31, 2021 Penyelenggara / Organizer Majalah Infobank Pemenang TOP BUMD Awards 2021 Kategori BPD Bintang 4 Winner of TOP BUMD Awards 2021 for 4 Star BPD Category Top Bank Awards 2021 Acara / Event TOP Bumd Awards 2021 Penyelenggara / Organizer Majalah Top Business Tanggal / Date 7 September 2021 / September 7, 2021 Acara / Event Indonesia Top Bank Awards 2021 Penyelenggara / Organizer The Iconomics Tanggal / Date 14 September 2021 / September 14, 2021 Tanggal / Date 10 September 2021 / September 10, 2021 Unit Usaha Syariah dengan Predikat “Sangat Bagus” untuk Kinerja Tahun 2020 Sharia Business Unit with “Very Good” Predicate for 2020 Performance Acara / Event Infobank Sharia Awards 2021 Penyelenggara / Organizer Majalah Infobank Top 100 CEO Acara / Event Top 100 CEO Awards Penyelenggara / Organizer Majalh Infobank Tanggal / Date 14 Desember 2021 / December 14, 2021 Tanggal / Date 30 September 2021 / September 30, 2021 Sertifikasi / Sertification Sampai dengan 31 Desember 2021, Bank BPD DIY belum memiliki sertifikasi. Laporan Tahunan 2021 As of December 31, 2021, Bank BPD DIY does not yet have certification.
143. 141 Company Profile Informasi yang Tersedia pada Website Information on the Website Bank memiliki website sebagai sumber informasi mengenai kinerja perusahaan yang disajikan secara transparan bagi investor serta seluruh pemangku kepentingan lainnya , yang dapat diakses melalui situs www.bpddiy.co.id. Pada website tersebut, seluruh pemangku kepentingan dapat memperoleh informasi mengenai: The Company has a website as a source of information on the performance of the company presented in a transparent manner for investors and all other stakeholders. Company website can be accessed through www.bpddiy.co.id On the website, all stakeholders can obtain information on: • • • • Informasi Pemegang Saham Informasi mengenai Pemegang Saham Perseroan dapat diakses di website Perusahaan pada kategori “Profil Kami” dengan sub kategori “Pemegang Saham”. Laporan Tahunan Informasi mengenai Laporan Tahunan Terpisah dapat diakses di website Perusahaan pada Kategori “Bisnis Kami” dengan sub kategori “Laporan Tahunan”. Profil Dewan Komisaris dan Direksi Informasi mengenai Profil Dewan Komisaris dan Direksi secara lengkap beserta legalitas pengangkatannya dapat diakses di website Perusahaan pada Kategori “Profil Kami” dengan sub kategori “Dewan Komisaris” dan “Direksi”. • • Shareholders Information Information on the Company’s Shareholders may be accessed on the Company’s website in the “Our Profile” category under the “Shareholder” subcategory. Annual report Information regarding the Separate Annual Report can be accessed on the Company's website under the "Our Business" Category with the sub category "Annual Report". Profile of the Board of Commissioners and Directors Information regarding the complete profiles of the Board of Commissioners and the Board of Directors along with the legality of their appointments can be accessed on the Company's website in the "Our Profile" category with the sub categories "Board of Commissioners" and "Board of Directors". 2021 Annual Report
144. 142 Analisis dan Pembahasan Manajemen atas Kinerja Bank Analisis dan Pembahasan Manajemen atas Kinerja Bank Management Discussion and Analysis of Bank Performance 142 Tahunan 2021 Laporan
145. Management Discussion and Analysis of Bank Performance 143 143 2021 Annual Report
146. 144 Analisis dan Pembahasan Manajemen atas Kinerja Bank Tinjauan Perekonomian Economic Review Analisis Perekonomian Global Global Economic Analysis Perekonomian global selama 2021 melanjutkan perbaikan , didukung berbagai respons kebijakan dan kerja sama internasional, meski dengan laju yang tidak merata antara negara maju dan negara berkembang. Perbaikan ekonomi didorong oleh akselerasi vaksinasi dan stimulus kebijakan. Kerja sama internasional di berbagai forum juga memberikan dukungan dalam mempercepat pemulihan perekonomian dunia melalui berbagai inisiatif. Namun laju pertumbuhan ekonomi mengalami divergensi antarnegara akibat perbedaan tingkat vaksinasi dan besaran stimulus. Kapasitas vaksinasi dan stimulus kebijakan yang lebih baik menjadikan pemulihan ekonomi negara maju relatif lebih cepat daripada negara berkembang. The global economy during 2021 continued to improve, supported by various policy responses and international cooperation although an uneven pace between developed and developing countries occured. Economic improvement was driven by accelerated vaccination and policy stimulus. International cooperation in various forums also provided supports in accelerating the recovery of the world economy through various initiatives. However, the rate of economic growth experienced divergences among countries due to differences in vaccination rates and the amount of stimulus. Better vaccination capacity and policy stimulus made the economic recovery of developed countries relatively faster than developing countries. Pada paruh pertama 2021, perekonomian global secara umum melanjutkan tren perbaikan, setelah terkontraksi sangat dalam pada Triwulan II 2020. Pada Triwulan I 2021, perekonomian AS berhasil keluar dari In the first half of 2021, the global economy in general continued an improving trend, after contracting very deeply in Q2 2020. In Q1 2021, the US economy managed to get out of the contraction zone, while Laporan Tahunan 2021
147. 145 Management Discussion and Analysis of Bank Performance zona kontraksi , sementara Tiongkok dan India melanjutkan tren pertumbuhan ekonomi yang positif. Pertumbuhan ekonomi Tiongkok Triwulan I 2021 bahkan mencapai 18,3%, ditopang oleh peningkatan konsumsi dan jasa seiring normalisasi aktivitas masyarakat, kenaikan permintaan ekspor, ekspansi industri, serta base effect. Pada Triwulan II 2021, pertumbuhan ekonomi makin kuat terutama di AS (12,2%), Kawasan Euro (14,2%), Jepang (7,6%), dan India (20,1%). Selain dipengaruhi oleh dukungan stimulus kebijakan dan percepatan vaksinasi, kinerja tersebut juga dipengaruhi oleh faktor base effect sejalan dengan pertumbuhan ekonomi pada Triwulan II 2020 yang sangat rendah. China and India continued a positive economic growth trend. China’s economic growth in the first quarter of 2021 even reached 18.3%, supported by increased consumption and services in line with the normalization of community activities, increasing export demand, industrial expansion, and the base effect. In Quarter II 2021, economic growth got stronger, especially in the US (12.2%), Euro Area (14.2%), Japan (7.6%) and India (20.1%). Besides being influenced by the support of policy stimulus and acceleration of vaccination, this performance was also influenced by the base effect factor in line with the very low economic growth in the second quarter of 2020. Perekonomian global kemudian tumbuh melambat dan berada di bawah prediksi pada Triwulan III 2021 akibat penyebaran COVID-19 varian Delta dan hambatan suplai. Kasus infeksi varian Delta yang meluas di berbagai kawasan, kembali menyebabkan penerapan pembatasan mobilitas. Restriksi ketat diberlakukan, terutama di Tiongkok yang menerapkan ‘zero COVID strategy.’ Restriksi di beberapa negara Asia telah menambah permasalahan hambatan suplai, termasuk semikonduktor. Akibatnya, laju pertumbuhan ekonomi Triwulan III 2021 tertahan, antara lain di AS, Kawasan Euro, Jepang dan Tiongkok. Pemulihan ekonomi juga menghadapi tantangan kelangkaan energi yang meningkatkan harga komoditas energi global. The global economy then grew slower and was below predictions in Q3 2021 due to the spread of the Delta variant of COVID-19 and supply constraints. The case of infection with the Delta variant, widespread in various regions, again led to the application of mobility restrictions. Strict restrictions were in place, especially in China, in implementing a “zero COVID strategy.” Restrictions in several Asian countries added to the problem of supply constraints, including semiconductors. As a result, the pace of economic growth in the third quarter of 2021 was held back, including in the US, the Euro Area, Japan and China. The economic recovery also faced the challenge of energy scarcitydriving up global energy commodity prices. Setelah sempat tertahan pada Triwulan III, pemulihan ekonomi global untuk keseluruhan 2021 berlanjut, pada Triwullan IV ekonomi dunia tumbuh 5,9% pada tahun 2021, setelah kontraksi 3,1% pada tahun 2020. Kendati dengan laju pertumbuhan yang sedikit lebih lambat daripada perkiraan sebelumnya. Ke depan, pemulihan ekonomi dunia diperkirakan masih berlanjut. After being stuck in the third quarter, the global economic recovery for the whole of 2021 continued, in Quarter IV the world economy grew 5.9% in 2021, after a 3.1% contraction in 2020. Although the growth rate was slightly slower than previously estimated. Looking ahead, the world economic recovery is expected to continue. Sumber: Laporan Perkembangan Ekonomi Keuangan dan Kerjasama Internasional, Edisi 2021, Bank Indonesia, 28 Desember 2021; World Economic Outlook (WEO), International Monetary Fund (IMF), 25 Januari 2022 Source: Financial Economic Development and International Cooperation Report, 2021 Edition, Bank Indonesia, 28 December 2021; World Economic Outlook (WEO), International Monetary Fund (IMF), January 25, 2022 Analisis Perekonomian Nasional National Economic Analysis Upaya pengendalian pandemi COVID-19 yang dilakukan Pemerintah bersama seluruh stakeholders, termasuk semua masyarakat Indonesia, telah berhasil mendongkrak pertumbuhan perekonomian nasional sejalan dengan perekonomian global. Pertumbuhan ekonomi Indonesia sejak Triwulan I 2020 sebesar –0,74% (YoY), lalu perlahan mulai mengalami perbaikan yang terlihat dari pertumbuhan positif sejak Triwulan II hingga Triwulan IV 2021, meskipun sedikit mengalami koreksi di Triwulan III 2021 karena kemunculan varian Delta. Setelah terkendalinya varian Delta dan meningkatnya aktivitas ekonomi masyarakat, ekonomi Indonesia berhasil melanjutkan pertumbuhan positif di Triwulan IV-2021 sebesar 5,02% (YoY). Efforts to control the COVID-19 pandemic carried out by the Government together with all stakeholders, including all Indonesian people, succeeded in boosting national economic growth in line with the global economy. Indonesia’s economic growth since Quarter I 2020 was -0.74% (YoY), then slowly began to improve if it was seen from positive growth from Quarter II to Quarter IV 2021 although there was a slight correction in Quarter III 2021 due to the emergence of the Delta variant. After controlling the Delta variant and increasing community economic activity, the Indonesian economy managed to continue its positive growth in Q42021 of 5.02% (YoY). 2021 Annual Report
148. 146 Analisis dan Pembahasan Manajemen atas Kinerja Bank Percepatan program vaksinasi di tahun 2021 serta Program Penanganan COVID-19 dan Pemulihan Ekonomi Nasional telah terbukti efektif dalam menjaga momentum pemulihan ekonomi . Inflasi domestik terjaga dalam level yang rendah dan stabil, sementara stabilitas pasar keuangan juga relatif terjaga dengan baik, tercermin pada relatif stabilnya nilai tukar rupiah dan pergerakan Indeks Harga Saham Gabungan (IHSG). Di sisi lain, sektor perbankan juga relatif solid dengan tingkat kecukupan modal yang memadai, Dana Pihak Ketiga (DPK) tumbuh tinggi yang diikuti dengan mulai meningkatnya pertumbuhan kredit. The acceleration of the vaccination program in 2021 as well as the COVID-19 Handling and National Economic Recovery Program had proven effective in maintaining the momentum of economic recovery. Domestic inflation was maintained at a low and stable level, while financial market stability was also relatively well maintained, reflected in the relatively stable exchange rate of the rupiah and movements in the Jakarta Composite Index (JCI). On the other hand, the banking sector was also relatively solid with an adequate level of capital adequacy, high growth in Third Party Funds (TPF) followed by increasing credit growth. Inflasi sepanjang tahun 2021 secara umum relatif stabil dan terjaga pada level yang rendah. Inflasi tahun 2021 tercatat sebesar 1,87% (YoY). Pemerintah meyakini bahwa koordinasi dan sinergi dengan seluruh stakeholders dalam menerapkan strategi pemulihan ekonomi akan membuat ekonomi tumbuh di kisaran 4,0%-5,0% (YoY) di Triwulan I-2022. Hal itu akan mendukung pencapaian target pertumbuhan ekonomi sebesar 5,2% (YoY) di akhir 2022 mendatang. Pemerintah memiliki optimisme agar akselerasi pemulihan ekonomi tetap terjaga di tahun 2022. Optimisme tersebut tentu sejalan dengan prospek pemulihan ekonomi global dan perdagangan dunia, serta kecepatan pemulihan antarnegara yang telah mampu mengendalikan kasus COVID-19, termasuk kecepatan dan akses pelaksanaan vaksinasi, serta adaptasi kebiasaan baru di semua negara. Inflation throughout 2021 in general was relatively stable and maintained at a low level. Inflation in 2021 was recorded at 1.87% (YoY). The government believed that coordination and synergy with all stakeholders in implementing the economic recovery strategy will make the economy grow in the range of 4.0%5.0% (YoY) in Q1-2022. This will support the achievement of the economic growth target of 5.2% (YoY) by the end of 2022. The government has optimism that the acceleration of economic recovery will be maintained in 2022. This optimism is certainly in line with the prospects for global economic recovery and world trade, as well as the speed of recovery among countries that have been able to control COVID-19 cases, including speed and access to vaccinations, as well as adaptation of new habits in all countries. Sumber: Berita Resmi Statistik: Perkembangan Indeks Harga Konsumen/Inflasi Bulan Desember 2021 – Badan Pusat Statistik Source: Official Statistics News: Development of Consumer Price Index/Inflation in December 2021 – Central Bureau of Statistics Analisis Perekonomian Daerah Istimewa Yogyakarta (DIY) Economic Analysis of the Special Region of Yogyakarta (DIY) Sejalan dengan perekonomian nasional, perekonomian DIY juga mengalami pemulihan pada 2021. Pertumbuhan ekonomi DIY selama empat kuartal berturut-turut pada tahun 2021 selalu mencatatkan pertumbuhan positif, meskipun pada triwulan II sempat turun menjadi sebesar 2,30% (YoY) karena tingginya varian delta. Hingga pada Desember 2021 pertumbuhan ekonomi DIY tumbuh sebesar 2,82% (YoY). In line with the national economy, Yogyakarta Province’s economy also recovered in 2021. DIY’s economic growth for four consecutive quarters in 2021 recorded positive growth, although in the second quarter it fell to 2.30% (YoY) due to the high delta variance. Until December 2021, Yogyakarta Province’s economic growth grew by 2.82% (YoY). Adapun stimulus pemerintah untuk akselerasi infrastruktur turut mendorong pertumbuhan lapangan usaha konstruksi di DIY. Sepanjang 2021, lapangan usaha konstruksi tercatat tumbuh 10,56% (YoY). Akselerasi lapangan usaha konstruksi sejalan dengan peningkatan investasi Proyek Strategis Nasional (PSN) maupun Proyek Strategis Daerah. Secara umum sepanjang 2021, beberapa lapangan usaha yang terdampak pandemi telah mampu pulih. Beberapa lapangan usaha seperti jasa keuangan, jasa lainnya, maupun lapangan usaha listrik, air, dan gas menunjukkan akselerasi pemulihan serta mampu tumbuh melampaui level sebelum pandemi. Sementara itu, sejalan dengan inflasi nasional, tingkat inflasi DIY pada tahun Meanwhile, the government’s stimulus for infrastructure acceleration also contributed to the growth of the construction business field in Yogyakarta Province. Throughout 2021, the construction business sector recorded a growth of 10.56% (YoY). The acceleration of the construction business field was in line with the increase in investment in National Strategic Projects (PSN) and Regional Strategic Projects. In general, throughout 2021, several business fields affected by the pandemic were able to recover. Several business fields, such as financial services, other services, as well as electricity, water, and gas business fields showed an acceleration of recovery and were able to grow beyond pre-pandemic levels. Meanwhile, in line with national inflation, Laporan Tahunan 2021
149. 147 Management Discussion and Analysis of Bank Performance 2021 juga cukup rendah . Inflasi DIY tahun 2021 tercatat berada pada level 2,29% (YoY), sesuai dengan sasaran inflasi yang ditetapkan pada 3±1% (YoY). the Yogyakarta Province inflation rate in 2021 was also quite low. Yogyakarta Province inflation in 2021 was recorded at the level of 2.29% (YoY), in line with the inflation target set at 3±1% (YoY). Sumber: Berita Resmi Statistik: Pertumbuhan Ekonomi DIY Triwulan IV-2021 – Badan Pusat Statistik; Berita Resmi Statistik: Perkembangan Indeks Harga Konsumen DIY Bulan Desember 2021 – Badan Pusat Statistik Source: Official Statistics News: DIY Economic Growth Quarter IV-2021 – Central Bureau of Statistics; Official Statistics News: Development of DIY Consumer Price Index in December 2021 – Central Bureau of Statistics Analisis Industri Perbankan Banking Industry Analysis Rapat Dewan Gubernur (RDG) Bank Indonesia pada 15-16 Desember 2021 memutuskan untuk mempertahankan BI 7-Day Reverse Repo Rate (BI7DRR) sebesar 3,50%, suku bunga deposit facility sebesar 2,75%, dan suku bunga lending facility sebesar 4,25%. Keputusan ini sejalan dengan perlunya menjaga stabilitas nilai tukar dan sistem keuangan, di tengah prakiraan inflasi yang rendah dan upaya untuk mendukung pertumbuhan ekonomi. Bank Indonesia juga terus mengoptimalkan seluruh bauran kebijakan untuk menjaga stabilitas makroekonomi dan sistem keuangan serta mendukung upaya perbaikan ekonomi lebih lanjut. The Bank Indonesia Board of Governors Meeting (RDG) on 15-16 December 2021 decided to maintain the BI 7-Day Reverse Repo Rate (BI7DRR) at 3.50%, the deposit facility interest rate at 2.75%, and the lending facility interest rate at 4 ,25%. This decision was in line with the need to maintain stability in the exchange rate and financial system, amidst the low inflation forecast and efforts to support economic growth. Bank Indonesia also continued to optimize the entire policy mix to maintain macroeconomic and financial system stability and support further economic improvement efforts. Kondisi likuiditas perbankan bulan Desember 2021 tetap longgar, tercermin pada rasio Alat Likuid terhadap Dana Pihak Ketiga (AL/DPK) yang tinggi mencapai 35,12% serta Dana Pihak Ketiga (DPK) yang tumbuh sebesar 12,21% (YoY). Suku bunga perbankan terus mengalami penurunan didukung oleh suku bunga kebijakan moneter yang tetap rendah, likuiditas yang longgar dan persepsi risiko yang membaik. Di pasar uang dan pasar dana, suku bunga Pasar Uang Antar Bank (PUAB) overnight dan suku bunga deposito 1 (satu) bulan perbankan telah menurun, masing-masing sebesar 25 bps dan 131 bps sejak Desember 2020 menjadi 2,79% dan 2,96% pada Desember 2021. Di pasar kredit, suku bunga kredit baru melanjutkan tren penurunan sejalan dengan penurunan harga pokok dana untuk kredit dan perbaikan persepsi risiko perbankan, di tengah aktivitas ekonomi dan mobilitas masyarakat yang meningkat. Bank Indonesia memandang peran perbankan dalam penyaluran kredit/pembiayaan termasuk melalui penurunan suku bunga kredit dapat ditingkatkan guna semakin mendorong pemulihan ekonomi nasional. The condition of banking liquidity in December 2021 remained loose, as reflected in the high ratio of Liquid Assets to Third Party Funds (AL/DPK) reaching 35.12% and Third Party Funds (DPK growing by 12.21% (YoY). Bank interest rates continued to decline, supported by low monetary policy rates, loose liquidity and improved risk perceptions. In the money market and funds market, the overnight Interbank Money Market (PUAB) interest rate and the banking 1 (one) month deposit rate declined by 25 bps and 131 bps respectively since December 2020 to 2.79% and 2.96% in December 2021. In the credit market, interest rates for new loans continued a downward trend in line with the decline in the cost of funds for loans and improved perceptions of banking risk, amidst increasing economic activity and public mobility. Bank Indonesia viewed that the role of banks in lending/financing, including through lowering lending rates, could be increased in order to further encourage the recovery of the national economy. Ketahanan sistem keuangan tetap terjaga dan intermediasi perbankan melanjutkan perbaikan secara bertahap. Rasio kecukupan modal (Capital Adequacy Ratio /CAR) perbankan Desember 2021 tetap tinggi sebesar 25,67%, dan rasio kredit bermasalah (Non Performing Loan/NPL) tetap terjaga, yakni 3,00% (bruto) dan 0,88% (neto). Intermediasi perbankan terus membaik dengan pertumbuhan kredit sebesar 5,24% (YoY) pada Desember 2021. Permintaan kredit terus mengalami perbaikan sejalan dengan meningkatnya aktivitas korporasi dan rumah tangga. Sementara itu dari sisi penawaran, standar penyaluran kredit terus melonggar khususnya untuk kredit investasi dan modal kerja, seiring dengan menurunnya persepsi risiko kredit. Financial system resilience was maintained and banking intermediation continued to improve gradually. The banking capital adequacy ratio (CAR) in December 2021 remained high at 25.67%, and the ratio of non-performing loans (NPL) was maintained at 3.00% (gross) and 0.88% (net). ). Banking intermediation continued to improve with credit growth of 5.24% (YoY) in December 2021. Credit demand continued to improve in line with increased corporate and household activities. Meanwhile, on the supply side, lending standards continued to loosen, particularly for investment credit and working capital, in line with the declining perception of credit risk. MSME loan growth also increased, 2021 Annual Report
150. 148 Analisis dan Pembahasan Manajemen atas Kinerja Bank Pertumbuhan kredit UMKM juga meningkat didorong oleh meningkatnya permintaan sejalan dengan pemulihan aktivitas dunia usaha serta dukungan program Pemerintah . Pemulihan kinerja korporasi diprakirakan berlanjut, yang tercermin dari berlanjutnya perbaikan penjualan dan belanja modal (capital expenditure). Beberapa sektor menunjukkan kesiapan untuk memenuhi peningkatan permintaan khususnya sektor Komoditas dan Manufaktur. Bank Indonesia terus memperkuat sinergi kebijakan dengan Pemerintah dan otoritas lainnya di sektor keuangan untuk mendorong peningkatan kredit dan pembiayaan perbankan kepada dunia usaha, terutama dari sisi permintaan sejalan dengan meningkatnya kegiatan ekonomi. driven by increasing demand in line with the recovery in business activity and support from Government programs. The recovery in corporate performance was predicted to continue, as reflected in the continued improvement in sales and capital expenditure. Several sectors showed readiness to meet increasing demand, particularly the Commodities and Manufacturing sector. Bank Indonesia continued to strengthen policy synergies with the Government and other authorities in the financial sector to encourage increased loans and banking financing to businesses, especially from the demand side in line with increasing economic activity. Bank Indonesia akan melanjutkan digitalisasi sistem pembayaran untuk mendorong pemulihan ekonomi dan mempercepat pembentukan ekosistem ekonomi dan keuangan digital yang inklusif. Selama tahun 2021, transaksi ekonomi dan keuangan digital berkembang pesat seiring meningkatnya akseptasi dan preferensi masyarakat dalam berbelanja daring, perluasan dan kemudahan sistem pembayaran digital, serta akselerasi digital banking. Nilai transaksi Uang Elektronik (UE) tumbuh 49,06% (YoY) mencapai Rp305,4 triliun serta nilai transaksi digital banking meningkat 45,64% (YoY) menjadi Rp39.841,4 triliun. Di sisi tunai, Uang Kartal yang Diedarkan (UYD) pada Desember 2021 meningkat 6,78% (YoY) mencapai Rp959,8 triliun. Bank Indonesia continued to digitize the payment system to promote economic recovery and accelerate the establishment of an inclusive digital economic and financial ecosystem. During 2021, digital economic and financial transactions developed rapidly in line with the increasing acceptance and preference of the public in online shopping, the expansion and convenience of digital payment systems, as well as the acceleration of digital banking. The value of Electronic Money (EU) transactions grew by 49.06% (YoY) to reach IDR305.4 trillion and the value of digital banking transactions increased by 45.64% (YoY) to IDR39,841.4 trillion. On the cash side, currency in circulation (UYD) in December 2021 increased by 6.78% (YoY) to reach IDR959.8 trillion. Sumber: Tinjauan Kebijakan Moneter, Desember 2021, Bank Indonesia, 17 Desember 2021; Laporan Kebijakan Moneter Triwullan IV 2021, Bank Indonesia, 21 Januari 2022;Tinjauan Kebijakan Moneter Februari 2022, Bank Indonesia, 11 Febbruari 2022. Source: Monetary Policy Review, December 2021, Bank Indonesia, 17 December 2021; Quarter IV 2021 Monetary Policy Report, Bank Indonesia, 21 January 2022; Monetary Policy Review February 2022, Bank Indonesia, 11 February 2022. Analisis Posisi Bank BPD DIY Dalam Industri Perbankan Position Analysis of Bank BPD DIY in the Banking Industry Berdasarkan POJK Nomor 12/POJK.03/2021 tanggal 30 Juli 2021 tentang Bank Umum, terdapat perubahan penyajian data kelompok bank, yang semula kelompok Bank Umum berdasarkan Kegiatan Usaha (BUKU) disesuaikan menjadi Kelompok Bank Berdasarkan Modal Inti (KBMI). Bank BPD DIY yang sebelumnya dalam ketegori BUKU II menjadi KBMI 1 (Bank dengan Modal Inti Rp1 triliun sampai dengan Rp6 triliun). Berikut ini merupakan rincian kinerja pertumbuhan Bank BPD DIY dibandingkan Bank Pembangunan Daerah (BPD), KBMI dan Bank Umum. Based on POJK Number 12/POJK.03/2021 dated July 30, 2021 regarding Commercial Banks, there was a change in the presentation of bank group data, which was originally a Commercial Bank group based on Business Activities (BUKU) adjusted to a Bank Group Based on Core Capital (KBMI). Bank BPD DIY which was previously in the BUKU II category became KBMI 1 (Banks with Core Capital of IDR1 trillion to IDR6 trillion). The following table is a breakdown of the growth performance of Bank BPD DIY compared to Regional Development Banks (BPD), Bank Group Based on Core Capital and Commercial Banks. Laporan Tahunan 2021
151. 149 Management Discussion and Analysis of Bank Performance Tabel Kinerja Pertumbuhan Bank BPD DIY Dibandinngkan BPD , KBMI 1 dan Bank Umum Table of Growth Performance of Bank BPD DIY Compared to BPD, KBMI 1 and Commercial Banks (dalam miliar Rupiah/in IDR billion) Bank BPD DIY Kinerja Aset Desember December 2021 Desember December 2020 Pertumbuhan Growth 15.765 14.707 7,20% Performance Asset Kredit 8.468 8.070 4,93% Credit Dana Pihak Ketiga 12.313 11.895 3,52% Third Party Fund 269 241 11,94% Net profit Laba Bersih BPD Kinerja Aset Desember December 2021 Desember December 2020 Pertumbuhan Growth 861.329 763.879 12,76% Performance Asset Kredit 516.091 488.666 5,61% Credit Dana Pihak Ketiga 681.607 590.602 15,41% Third Party Fund 13.776 13.002 5,95% Net profit Laba Bersih KBMI 1 Kinerja Aset Desember December 2021 Desember December 2020 Pertumbuhan Growth Performance 1.348.864 897.206 50,34% Kredit 693.732 536.810 29,23% Credit Dana Pihak Ketiga 970.137 648.871 49,51% Third Party Fund 4.510 8.403 (46,33%) Net profit Laba Bersih Kinerja Bank Umum Commercial Banks Asset Performance Desember December 2021 Desember December 2020 Aset 10.112.304 9.177.894 10,18% Asset Kredit 5.768.585 5.481.560 5,24% Credit Dana Pihak Ketiga 7.479.463 6.665.390 12,21% Third Party Fund 140.206 104.718 33,89% Net profit Laba Bersih Sumber: Statistik Perbankan Indonesia (SPI) Desember 2021, Otoritas Jasa Keuangan OJK, Maret 2022 *) Data Desember 2020 menggunakan BUKU II. Source: Pertumbuhan Growth Indonesian Banking Statistics (SPI) December 2021, OJK Financial Services Authority, March 2022 *) December 2020 data using BUKU II 2021 Annual Report
152. 150 Analisis dan Pembahasan Manajemen atas Kinerja Bank Secara umum jika dibandingkan dengan industri , kinerja pertumbuhan aset, kredit dan dana pihak ketiga Bank BPD DIY berada di bawah BPD, KBMI 1 dan Bank Umum. Kinerja pertumbuhan aset Bank BPD DIY tahun 2021 sebesar 7,20%, kredit Bank BPD DIY berhasil tumbuh sebesar 4,93%, sedikit di bawah pertumbuhan BPD yang sebesar 5,61% dan dana pihak ketiga yang tumbuh 3,52%. Meskipun demikian jika diamati dari sisi laba bersih, laba bersih Bank BPD DIY berhasil tumbuh sebesar 11,94% berada di atas BPD yang tumbuh 5,95%. In general, when compared with the industry, the performance of growth in assets, loans and third party funds of Bank BPD DIY was below that of BPD, Bank Group Based on Core Capital 1 and Commercial Banks. The performance of Bank BPD DIY’s asset growth in 2021 was 7.20%, Bank BPD DIY’s loans managed to grow by 4.93%, slightly below the growth of BPD which was 5.61% and third party funds which grew 3.52%. However, if observed in terms of net profit, Bank BPD DIY’s net profit managed to grow by 11.94%, which was above BPD which grew by 5.95%. Grafik Kinerja Pertumbuhan Bank BPD DIY Dibandingkan BPD, KBMI 1 dan Bank Umum Tahun 2021 Graph of Growth Performance of Bank BPD DIY Compared to BPD, KBMI 1 and Commercial Banks Aset Asset Kredit Credit 50,34 29,23 12,76 10,18 7,2 4,93 Bank BPD DIY BPD KBMI 1 Bank Umum Bank BPD DIY 5,61 BPD 5,24 KBMI 1 (dalam % /in %) DPK TPF Bank Umum (dalam % /in %) Laba Bersih Net Profit 33,89 49,51 11,94 5,95 Bank BPD DIY 15,41 BPD KBMI 1 Bank Umum 12,21 3,52 Bank BPD DIY BPD KBMI 1 Bank Umum (dalam % /in %) Laporan Tahunan 2021 (46,33) (dalam % /in %)
153. 151 Management Discussion and Analysis of Bank Performance Tabel Perbandingan Rasio Bank BPD DIY Dibandingkan BPD , KBMI 1 dan Bank Umum Table of Ratio Comparisons of Bank BPD DIY Compared to BPD, KBMI 1 and Commercial Banks (dalam %/in %) Kinerja Bank BPD DIY Performance Desember 2021 December 2021 Desember 2020 December 2020 NIM 5,62 6,41 NIM NPL Gross 2,09 2,14 NPL Gross ROA 2,16 2,27 ROA CAR 29,28 26,80 CAR LDR 75,00 74,28 LDR 71,14 74,07 BOPO BOPO Kinerja BPD Performance Desember 2021 December 2021 Desember 2020 December 2020 NIM 5,72 5,72 NIM NPL Gross 2,54 2,77 NPL Gross ROA 2,03 2,04 ROA CAR 22,77 22,11 CAR LDR 75,87 83,19 LDR BOPO 79,38 80,60 BOPO Kinerja KBMI 1 Performance Desember 2021 December 2021 Desember 2020 December 2020 3,70 4,57 NIM NPL Gross 2,78 3,18 NPL Gross ROA 0,60 1,31 ROA CAR 29,11 24,57 CAR LDR 71,51 82,73 LDR BOPO 95,91 91,71 BOPO NIM Kinerja Bank Umum Commercial Bank Performance Desember 2021 December 2021 Desember 2020 December 2020 NIM 4,51 4,45 NIM NPL Gross 3,00 3,06 NPL Gross ROA 1,84 1,59 ROA CAR 25,67 23,89 CAR 77,13 82,54 LDR 83,58 86,58 BOPO LDR BOPO Sumber: Statistik Perbankan Indonesia (SPI) Desember 2021, Otoritas Jasa Keuangan OJK, Maret 2022 *) Data Desember 2020 menggunakan BUKU II. Source: Indonesian Banking Statistics (SPI) December 2021, OJK Financial Services Authority, March 2022 *) December 2020 data using BUKU II 2021 Annual Report
154. 152 Analisis dan Pembahasan Manajemen atas Kinerja Bank Dari sisi rasio , NIM Bank BPD DIY tahun 2021 sebesar 5,62%, sedikit lebih rendah dibandingkan NIM BPD sebesar 5,72%, namun lebih tinggi dibandingkan NIM KBMI 1 yang sebesar 3,70% dan NIM Bank Umum yang sebesar 4,51%. Demikian pula dengan CAR Bank BPD DIY tahun 2021 sebesar 29,28%, lebih tinggi dibandingkan dengan CAR BPD sebesar 22,77%, CAR KBMI 1 sebesar 29,11% dan CAR Bank Umum sebesar 25,67%. NPL gross Bank BPD DIY tahun 2021 sebesar 2,09%, lebih rendah dibandingkan dengan NPL gross BPD sebesar 2,54%, NPL gross KBMI 1 sebesar 2,78% dan NPL gross Bank Umum sebesar 3,00%. In terms of ratio, NIM Bank BPD DIY in 2021 was 5.62%, slightly lower than the NIM of BPD of 5.72%, but higher than the NIM of KBMI 1 which was 3.70% and the NIM of Commercial Banks which was 4.51%. Likewise, Bank BPD DIY CAR in 2021 was 29.28%, higher than BPD CAR at 22.77%, CAR for KBMI 1 at 29.11% and Commercial Bank CAR at 25.67%. Bank BPD DIY gross NPL in 2021 was 2.09%, lower than BPD gross NPL at 2.54%, KBMI 1 gross NPL at 2.78% and Commercial Bank gross NPL at 3.00%. Grafik Perbandingan Rasio Bank BPD DIY Dibandingkan BPD, KBMI 1 dan Bank Umum Tahun 2021 Graph of Ratio Comparisons of Bank BPD DIY Compared to BPD, KBMI 1 and Commercial Banks in 2021 NIM NIM 5,62 Bank BPD DIY NPL Gross NPL Gross 5,72 BPD 3,70 4,51 2,09 2,54 2,78 3,00 KBMI 1 Bank Umum Bank BPD DIY BPD KBMI 1 Bank Umum (dalam % /in %) ROA ROA (dalam % /in %) CAR CAR 29,28 2,16 Bank BPD DIY 2,03 BPD 0,60 1,84 KBMI 1 Bank Umum Bank BPD DIY 22,77 BPD 29,11 KBMI 1 (dalam % /in %) LDR LDR 75,00 Bank BPD DIY BPD KBMI 1 83,58 71,14 Bank Umum (dalam % /in %) Laporan Tahunan 2021 95,91 79,38 77,13 71,51 Bank Umum (dalam % /in %) BOPO BOPO 75,87 25,67 Bank BPD DIY BPD KBMI 1 Bank Umum (dalam % /in %)
155. 153 Management Discussion and Analysis of Bank Performance TINJAUAN OPERASIONAL Operational Review Strategi Bank Bank Strategy Rencana Strategis Bank disusun dalam bentuk Rencana Korporasi (Corporate Plan) dan Rencana Bisnis Bank (Business Plan). Dalam menyusun perencanaan tersebut, Bank tetap mengedepankan prinsip kehati-hatian dan responsif terhadap perubahan internal dan eksternal sesuai dengan ketentuan otoritas. Penyusunan dilaksanakan secara spesifik, terukur, realistis, dan relevan serta tepat waktu. The Bank's Strategic Plan was prepared in the form of a Corporate Plan and a Bank's Business Plan. In preparing the plan, the Bank continued to prioritize the principle of prudence and was responsive to internal and external changes in accordance with the provisions of the authorities. The preparation was carried out in a specific, measurable, realistic, and relevant and timely manner. Sasaran korporasi yang tertuang dalam Corporate Plan tahun 2021-2025 adalah: 1. Memperkuat struktur permodalan agar dapat masuk ke dalam kelompok Bank BUKU 3, dengan pencapaian modal inti minimum sebesar Rp5 triliun di tahun 2025. The corporate targets stated in the Corporate Plan for 20212025 are: 1. Strengthening the capital structure so that it can be included in the Bussiness Bank (BUKU) 3 Bank group, with the achievement of a minimum core capital of IDR5 trillion in 2025. 2. Having certified superior Human Resources (HR). 2. Memiliki Sumber Daya Manusia (SDM) unggul yang tersertifikasi. 3. Menjadikan Bank BPD DIY sebagai regional champion dan top of mind di DIY. 4. Menjadikan Bank BPD DIY sebagai bank terkemuka dalam layanan digital. 5.Menjadikan Bank BPD DIY sebagai leader dalam pengembangan UMKM di DIY. 6. Mempertahankan tingkat kesehatan Bank BPD DIY sesuai penilaian otoritas minimal pada Peringkat Komposit 2 (dua). 7.Memberikan kontribusi yang memadai terhadap pendapatan asli daerah. Untuk mencapai sasaran tersebut, ditetapkan sejumlah inisiatif strategis, yaitu: 1. Memperkuat kelembagaan dan struktur permodalan. 2. Meningkatkan penerapan Governance, Risk and Compliance serta kualitas sistem pengendalian internal secara berkelanjutan. 3. Meningkatkan motivasi dan kompetensi SDM agar memiliki daya saing di dalam industri perbankan. 4. Mengembangkan produk, layanan, dan manajemen dana yang kompetitif. 5. Mengembangkan produk kredit/pembiayaan yang kompetitif dengan fokus kepada sektor UMKM. 6.Memperkuat manajemen dan infrastruktur teknologi informasi serta sistem informasi manajemen yang handal. 3. Making Bank BPD DIY a regional champion and top of mind in DIY. 4. Making Bank BPD DIY a leading bank in digital services. 5. Making Bank BPD DIY a leader in the development of MSMEs in DIY. 6. Maintaining the soundness of Bank BPD DIY according to the assessment of the authority at least at Composite Rating 2 (two). 7. Providing adequate contribution to local revenue. 7. Mengembangkan sistem digital banking yang adaptif terhadap preferensi nasabah. 8. Mengembangkan dan membangun kekuatan kelembagaan To achieve these targets, a number of strategic initiatives have been established, namely: 1. Strengthening institutions and capital structure. 2. Improving the implementation of Governance, Risk and Compliance as well as the quality of the internal control system on an ongoing basis. 3. Increasing the motivation and competence of HR in order to have competitiveness in the banking industry. 4.Developing competitive products, services and fund management. 5. Developing competitive loans/financing products with a focus on the MSME sector. 6. Strengthening management and information technology infrastructure as well as a reliable management information system. 7. Developing an adaptive digital banking system to customer preferences. 8. Developing and building the institutional strength of the Unit Usaha Syariah (UUS) dalam rangka pemisahan (spinoff) UUS. Sharia Business Unit (UUS) in the context of the UUS spinoff. 2021 Annual Report
156. 154 Analisis dan Pembahasan Manajemen atas Kinerja Bank Arah Kebijakan Bank Bank Policy Directions Tren bisnis perbankan ke depan berfokus kepada layanan digital banking . Perkembangan teknologi informasi yang sangat cepat berpengaruh terhadap perubahan perilaku konsumen di dunia perbankan. Teknologi telah mengubah perilaku manusia termasuk memanfaatkan layanan keuangan yang tidak bisa dilepaskan dari aktivitas keseharian. Selain itu, pandemi COVID-19 telah mempercepat era revolusi teknologi digital, teknologi informasi akan menjadi pusat dari semua aktivitas masyarakat. Kondisi pandemi juga akan mengubah perilaku, cara berinteraksi, komunikasi, dan pola transaksi nasabah. Dalam era normal baru, fitur dan layanan digital bakal menjadi ujung tombak operasional bank di masa depan. Oleh karena itu, Bank harus mampu mengembangkan produk dan layanan digital banking sesuai dengan pola dan perilaku transaksi nasabah. Di samping melakukan pengembangan dari sisi layanan digital, Bank BPD DIY juga masih akan tetap mempertahankan segmen pasar nasabah tradisional yang saat ini jumlahnya masih cukup tinggi di wilayah DIY. Future banking business trends will focus on digital banking services. The rapid development of information technology has an effect on changes in consumer behavior in the banking world. Technology has changed human behavior, including the use of financial services that cannot be separated from daily activities. In addition, the COVID-19 pandemic accelerated the era of the digital technology revolution, and information technology had become the center of all community activities. The pandemic condition also changed the behavior, ways of interacting, communication, and customer transaction patterns. In the new normal era, digital features and services will spearhead bank operations in the future. Therefore, Banks must be able to develop digital banking products and services in accordance with customer transaction patterns and behavior. Other than developing in terms of digital services, Bank BPD DIY will also continue to maintain the traditional customer market segment, which is currently still quite high in the DIY area. Kebijakan Manajemen Jangka Pendek Short-Term Management Policy Kebijakan manajemen jangka pendek mencakup rencana jangka pendek (satu tahun) yang disusun dengan mempertimbangkan berbagai kondisi terkini perekonomian nasional maupun regional, perubahan kebijakan pemerintah, terutama dalam aspek perbankan, serta memperhitungkan potensi dampak lanjutan pandemi COVID-19 terhadap perekonomian dan industri perbankan nasional pada tahun 2021. Kebijakan manajemen jangka pendek yaitu diuraikan sebagai berikut: 1. Memperkuat kelembagaan dan struktur permodalan. 2. Meningkatkan penerapan Governance, Risk and Compliance dan kualitas sistem pengendalian internal yang berkelanjutan. 3. Meningkatkan kompetensi SDM yang berlandaskan budaya kerja “ISTIMEWA” dan nilai-nilai utama “RAMAH”. 4. Mengembangkan produk dan layanan, dan manajemen dana yang kompetitif untuk menghasilkan struktur penghimpunan dana yang efisien. Short-term management policies include a short-term plan (one year) which is prepared by taking into account the latest conditions of the national and regional economy, changes in government policies, especially in the banking aspect, and taking into account the potential impact of the COVID-19 pandemic on the economy and the national banking industry in 2017. 2021. The short-term management policies are described as follows: 5. Mengembangkan produk kredit/pembiayaan yang kompetitif dengan fokus kepada sektor UMKM. 6. Menjaga kualitas kredit/pembiayaan melalui kebijakan restrukturisasi serta meningkatkan penyelesaian dan pencegahan kredit bermasalah. 7.Mempertahankan market share penghimpunan dana dan penyaluran kredit. 8.Memperkuat manajemen dan infrastruktur teknologi informasi serta sistem informasi manajemen untuk mendukung pengembangan digital banking. 9. Mengembangkan produk dan layanan digital banking yang adaptif terhadap preferensi nasabah. 10. Mempersiapkan proses pelaksanaan pemisahan (spin-off) Unit Usaha Syariah (UUS). Laporan Tahunan 2021 1. Strengthening institutions and capital structure. 2. Improve the implementation of Governance, Risk and Compliance and the quality of a sustainable internal control system. 3. Improving HR competencies based on the “SPECIAL” work culture and “FRIENDLY” core values. 4. Developing competitive products and services, and fund management to produce an efficient fundraising structure. 5. Developing competitive loans/financing products with a focus on the MSME sector. 6. Maintaining loans/financing quality through restructuring policies as well as improving the settlement and prevention of non-performing loans. 7. Maintaining market share in fundraising and lending. 8. Strengthening management and information technology infrastructure and management information systems to support the development of digital banking. 9. Developing adaptive digital banking products and services to customer preferences. 10. Preparing the process of implementing the spin-off of the Sharia Business Unit (UUS).
157. 155 Management Discussion and Analysis of Bank Performance Kebijakan Manajemen Jangka Panjang Long-Term Management Policy Rencana Korporasi (Corporate Plan) merupakan perencanaan manajemen selama 5 (lima) tahun yang akan dilakukan dengan mempertimbangkan peran Bank sebagai agen pembangunan dan sebagai Bank Umum yang tetap menguntungkan dan berkembang. Corporate Plan tahun 2021 – 2025 disusun sebagai arah kebijakan dalam melaksanakan sasaran, strategi, dan program kerja, serta agar Bank BPD DIY dapat mempersiapkan secara sistematis kegiatan-kegiatan yang akan dilaksanakan dalam jangka panjang, dan dijabarkan setiap tahun dalam Business Plan. Adapun kebijakan manajemen jangka panjang yaitu: 1. Memperkuat struktur permodalan agar masuk ke dalam kelompok Bank BUKU 3 dengan pencapaian modal inti minimum sebesar Rp5 triliun. 2. Meningkatkan kompetensi sumber daya manusia agar memiliki daya saing dengan berlandaskan budaya kerja “ISTIMEWA” dan nilai-nilai utama “RAMAH”. 3. Menjadikan Bank BPD DIY sebagai regional champion, top of mind di DIY, serta terkemuka dalam layanan digital. 4.Menjadikan Bank BPD DIY sebagai leader dalam pengembangan UMKM di DIY. 5. Mempertahankan tingkat kesehatan Bank sesuai penilaian otoritas minimal pada Peringkat Komposit 2 (dua). 6. Memperkuat layanan digital banking dan mempeluas cakupan layanan untuk mendukung inklusi keuangan. 7. Mengembangkan jaringan layanan yang tersebar merata di seluruh wilayah DIY dan wilayah Jawa Tengah yang berbatasan dengan DIY, dengan tetap memperhatikan potensi masing-masing wilayah. 8. Mempersiapkan pendirian Bank BPD DIY Syariah (spin-off Unit Usaha Syariah). 9. Mempersiapkan proses menjadi Bank Umum Devisa. The Corporate Plan is a management plan for 5 (five) years which will be carried out by considering the role of the Bank as a development agent and as a Commercial Bank that remains profitable and growing. The Corporate Plan for 2021 – 2025 was prepared as a policy direction in implementing targets, strategies, and work programs, as well as so that Bank BPD DIY can systematically prepare activities carried out in the long term, and are described annually in the Business Plan. The long-term management policies are: 10.Memaksimalkan peran Bank sebagai mitra strategis Pemerintah Daerah dalam pengelolaan keuangan. 1. Strengthening capital structure to be included in the Business Bank (BUKU) 3 Bank group with a minimum core capital achievement of IDR5 trillion. 2. Improving the competence of human resources in order to have competitiveness based on a work culture of “ISTIMEWA” and the main values of “RAMAH”. 3. Making Bank BPD DIY a regional champion, top of mind in DIY, and a leader in digital services. 4. Making Bank BPD DIY a leader in the development of MSMEs in DIY. 5. Maintaining the Bank's soundness level in accordance with the authority's assessment of at least Composite Rating 2 (two). 6. Strengthening digital banking services and broaden the scope of services to support financial inclusion. 7. Developing a service network that is spread evenly throughout the DIY region and the Central Java region bordering DIY, while still paying attention to the potential of each region. 8. Preparing the establishment of Bank BPD DIY Syariah (Sharia Business Unit spin-off). 9. Preparing the process of becoming a Foreign Exchange Commercial Bank. 10. Maximizing the role of the Bank as a strategic partner of the Regional Government in financial management. Langkah-Langkah Strategis yang akan Ditempuh Bank Strategic Steps Taken by Bank Untuk mencapai sasaran tahun 2021, Bank BPD DIY menetapkan kerangka strategi sebagai berikut: To achieve the targets in 2021, Bank BPD DIY sets the following strategic framework: Strategi Generik Generic Strategy Bank BPD DIY menetapkan manfaat keseluruhan produk dan jasa layanannya sebagai solusi atas masalah keuangan nasabah (customer value). Bank BPD DIY fokus pada kelompok UMKM dan secara demografis adalah kelompok pasar dengan penghasilan menengah ke bawah. Sektor-sektor ekonomi yang menjadi perhatian adalah sektor perdagangan, pariwisata, pendidikan, kesehatan, pertanian, serta industri pengolahan (manufaktur). Untuk membedakan dengan pesaing, Bank BPD DIY mengemas produk dan layanan dengan pencitraan sebagai Bank BPD DIY determines the overall benefits of its products and services as a solution to customer financial problems (customer value). Bank BPD DIY focuses on the MSME group and demographically is a market group with middle to lower income. Economic sectors of concern are the trade sector, tourism, education, health, agriculture, and processing (manufacturing) industries. To differentiate with competitors, Bank BPD DIY packs products and services by imaging as a modern bank with high service standards while still upholding bank modern yang memiliki standar pelayanan tinggi, tetapi tetap dengan kearifan lokal. local wisdom. 2021 Annual Report
158. 156 Analisis dan Pembahasan Manajemen atas Kinerja Bank Strategi Operasional Operational Strategy 1 . Menciptakan sistem dan prosedur yang memadai dan adaptif dengan kebijakan otoritas di setiap aktivitas bank. 1. Creating systems and procedures that were adequate and adaptive to the policies of the authorities in each of the Bank’s activities 2. Developing an organization responsive to changes in the business environment. 3.Improvement of information technology to meet service standards according to customer demands and management needs. 4. Development of an integrated Disaster Recovery Center (DRC) and Data Center (DC) to keep basic banking operations running in the event of a disaster and to mitigate operational risk. 5. Developing information technology supporting product development, management decision making, and integrated performance management development. 2.Mengembangkan organisasi yang responsif terhadap perubahan lingkungan bisnis. 3. Penyempurnaan teknologi informasi untuk memenuhi standar layanan sesuai tuntutan nasabah serta kebutuhan manajemen. 4.Pengembangan Disaster Recovery Center (DRC) dan Data Center (DC) yang terintegrasi untuk menjaga operasional dasar perbankan tetap berjalan dalam kondisi terjadi bencana serta untuk memitigasi risiko operasional. 5. Mengembangkan teknologi informasi yang mendukung pengembangan produk, pengambilan keputusan manajemen, dan pengembangan manajemen kinerja yang terintegrasi. 6. Pengembangan berkelanjutan pada core banking system sesuai kebutuhan bisnis dan regulasi perbankan. 7. Meningkatkan pengetahuan dan kapabilitas account officer dalam mengelola kredit. 8. Penguatan kuantitas auditor melalui penambahan jumlah sumber daya manusia di Satuan Kerja Audit Intern (SKAI) dan kualifikasi auditor. 9. Penguatan kualitas auditor melalui peningkatan kompetensi dan sertifikasi sesuai dengan bidang dan spesialisasi masing-masing auditor. 10. Menyempurnakan pedoman sistem pengendalian intern. 11. Melakukan sosialisasi sistem pengendalian intern. 12. Lebih mengoptimalkan peran Kontrol Intern Cabang (KIC) dalam pelaksanaan sistem pengedalian intern. 13. Melakukan pembinaan bidang administrasi dan keuangan. 14. Berkomunikasi secara intensif dengan Pemegang Saham, Pemerintah Daerah dan DPRD untuk mendukung penguatan modal. 15.Meningkatkan tata kelola perusahaan yang sehat dan mewujudkan terlaksananya budaya kepatuhan dan sadar risiko pada semua tingkat organisasi. 16. Meningkatkan upaya penyelesaian dan pencegahan kredit bermasalah. 17. Menjalin kerjasama dengan perbankan untuk pembiayaan sindikasi. 18. Mengembangkan digitalisasi arsip dan tata persuratan. 6. Continuous development of the core banking system according to business needs and banking regulations. 7. Improving the knowledge and capability of account officers in managing credit. 8. Strengthening the quantity of auditors by increasing the number of human resources in the Internal Audit Work Unit (SKAI) and auditor qualifications. 9. Strengthening the quality of auditors through competency improvement and certification in accordance with the field and specialization of each auditor. 10. Improving the internal control system guidelines. 11. Conducting socialization of the internal control system. 12. Further optimizing the role of Branch Internal Control (KIC) in the implementation of the internal control system. 13. Carrying out coaching in the fields of administration and finance. 14.Communicating intensively with Shareholders, Local Government and Regional House of Representative to support capital strengthening. 15.Improving healthy corporate governance and realizing the implementation of a culture of compliance and risk awareness at all levels of the organization. 16. Increasing efforts to resolve and prevent non-performing loans. 17. Collaborating with banks for syndicated financing. 18. Developing archive digitization and correspondence. Strategi Produk Product Strategy 1. Mengembangkan produk dan jasa yang lebih variatif memenuhi kebutuhan nasabah sebagai solusi masalah keuangan nasabah. 2. Pengembangan produk-produk yang inovatif dan menarik sehingga semakin beragam pilihan produk yang akan memudahkan preferensi nasabah. 1. Developing more varied products and services to meet customer needs as a solution to customer financial problems. 2. Development of innovative and attractive products so that a wider variety of product choices will facilitate customer preferences. Laporan Tahunan 2021
159. 157 Management Discussion and Analysis of Bank Performance 3 . Mengembangkan dan memperbanyak delivery channel sebagai sumber pendapatan berbasis fee (fee based income) yang terus meningkat. 4. Mengembangkan produk kredit/pembiayaan konsumer yang memiliki keunggulan kompetitif. 5.Mengembangkan produk pembiayaan rekening koran syariah dan garansi bank/kafalah. 6.Penyediaan dukungan layanan digital banking untuk mendukung program pemerintah. 3. Developing and expanding delivery channels as a source of income (fee based income) which continued to increase. Strategi Pemasaran Marketing Strategy 1. Memperluas kerja sama dengan lembaga pemerintah/ instansi, korporasi dan komunitas berbagai sektor bisnis. 2. Meningkatkan pangsa pasar kredit produktif dengan menggali supply chain yang terkait. 3.Melakukan branding sebagai bank regional dengan standar pelayanan tinggi dan modern. 4.Menguasai dan meningkatkan pangsa pasar kredit konsumsi terutama kredit Swaguna dan Purnakarya di DIY serta mengoptimalkan penyaluran kredit mikro pada sektor-sektor prioritas. 5. Memaksimalkan promosi jasa layanan berbasis digital untuk meningkatkan fee based income dan brand awareness. 6. Meningkatkan peran seluruh jajaran pegawai sebagai tenaga pemasaran produk dan layanan Bank dan meningkatkan peran petugas front liner untuk melakukan cross selling. 7. Mendorong dan mengarahkan nasabah baik individu maupun institusi agar mengalihkan transaksinya dengan menggunakan platform digital Bank BPD DIY. 8. Mengembangkan layanan priority banking. 9.Pengembangan marketing tools/kit yang modern sehingga memudahkan tim pemasar untuk memasarkan produk. 10.Meningkatkan kualitas hubungan kemitraan dengan nasabah yang terfokus pada kelompok UMKM. 1.Expanding cooperation with government agencies, corporations and communities in various business sectors. 2. Increasing the market share of productive loans by exploring related supply chains. 3. Branding as a regional bank with high and modern service standards. 4. Mastering and increasing the market share of consumer credit, especially self-help and post-employment loans in Yogyakarta Province and optimizing the distribution of micro credit in priority sectors. 5. Maximizing the promotion of digital-based services to increase fee-based income and brand awareness. Strategi Jaringan Pelayanan (Distribution Channel) Distribution Channel Strategy 1. Pengembangan jaringan untuk menjangkau seluruh wilayah di DIY dengan memperhatikan potensinya untuk mendukung pengembangan kredit-kredit UMKM. 2. Mengembangkan dan menerapkan layanan Laku Pandai untuk membidik golongan masyarakat marginal dalam rangka meningkatkan inklusi keuangan (financial inclusion). 3. Pengembangan jaringan multi-channel yang terintegrasi sehingga meningkatkan keunggulan layanan perbankan. 4. Terus melakukan adopsi terhadap inovasi-inovasi terkini dalam mengembangkan electronic delivery channels sebagai upaya memberikan kenyamanan bagi nasabah. 5. Secara konsisten melakukan investasi strategis dalam memperkokoh kapabilitas dan kapasitas jaringan, baik 1. Developing network to reach all regions in Yogyakarta Province by considering the potential of each region to support the development of MSME credit/ financing. 2. Developing and implementing services (laku pandai) to target marginalized groups of people as part of financial inclusion efforts. 3. Development of an integrated multi-channel network to increase the excellence of banking services. 4. Continuing to adopt the latest innovations in developing electronic delivery channels as an effort to provide convenience for customers. 5. Consistently making strategic investments in strengthening network capabilities and capacities, both conventional and jaringan konvensional maupun elektronik. 4. Developing consumer credit/financing products that had competitive advantages. 5. Developing sharia checking account financing products and bank/kafalah guarantees. 6. Provision of digital banking service support to support government programs. 6. Increasing the role of all levels of employees as marketing personnel for the Bank's products and services and increasing the role of front liner officers to conduct cross selling. 7. Encouraging and directing customers, both individuals and institutions, to transfer their transactions using Bank BPD DIY's digital platform. 8. Developing priority banking services. 9. Development of modern marketing tools/kits to make it easier for the marketing team to market products. 10.Improving the quality of partnership relationships with customers focused on the MSME group. electronic networks. 2021 Annual Report
160. 158 Analisis dan Pembahasan Manajemen atas Kinerja Bank 6 . Pengembangan jaringan dengan memanfaatkan kemajuan teknologi digital. 7. Pengembangan sistem integrasi dengan jaringan nasional/ internasional untuk pengembangan bisnis baru. 8.Optimalisasi penempatan mesin elektronik untuk memudahkan nasabah bertransaksi tanpa bantuan petugas bank. 6. Network development by utilizing advances in digital technology. 7.Development of integration systems with national/ international networks for new business development. 8. Optimizing the placement of electronic machines to make it easier for customers to transact without the help of bank officers. Strategi Penetapan Harga (Pricing) Pricing Strategy Kebijakan harga yang kompetitif sebagai dasar penetrasi dengan tetap mempertimbangkan aspek profitabilitas. Kebijakan penetapan harga penetrasi merupakan strategi penetapan harga yang paling efektif dengan mempertimbangkan aspek profitabilitas, target perusahaan, serta mampu memperluas target pemasaran. Competitive pricing policy as the basis for penetration while still considering the aspect of profitability. Penetration pricing policy is the most effective pricing strategy by considering profitability, company targets, and being able to expand marketing targets. Aspek Pemasaran Marketing Aspect Strategi Pemasaran Market Strategy Manajemen senantiasa mengeluarkan berbagai kebijakan yang dapat memenuhi kebutuhan para nasabahnya terhadap produk dan layanan keuangan. Kebijakan-kebijakan tersebut didasari oleh beberapa faktor, antara lain: fokus pada kelompok usaha mikro, kecil dan menengah, menjadi mitra strategis Pemerintah dan mendorong pertumbuhan ekonomi daerah, memberikan layanan prima berbasis budaya khas Daerah Istimewa Yogyakarta, mengembangkan produk dan jasa layanan yang kompetitif dengan memasukkan unsur kearifan lokal agar mampu menyerap seluruh segmen pasar sasaran dan diferensiasi produk dengan membedakan produk Bank BPD DIY pada atribut non-harga, sehingga menghasilkan produk yang memiliki keunggulan/nilai lebih dibandingkan produk pesaing. The management continues to issue policies that may fulfill the needs of the customers for financial products and services. Such policies are based on several factors, among others: focus on Micro, Small, and Medium Enterprises Group, to become the Government’s strategic partners and to encourage regional economic growth, to provide excellent services that are based on unique characteristics of the Special Region of Yogyakarta (DIY), to develop competitive products and services by including local wisdom in order to absorb all target market segments and product differentiation by distinguishing the Company’s product on non-price attribute, in order to generate product with excellence/ added value compared to the product of competitors. Sesuai dengan strategi pemasaran yang ditetapkan dalam langkah-langkah strategis yang akan ditempuh Bank, sepanjang tahun 2021 Bank BPD DIY melaksanakan programprogram pemasaran strategis yang dapat meningkatkan pangsa pasarnya, antara lain: 1. Memperluas kerja sama dengan lembaga pemerintah/ instansi, korporasi dan komunitas berbagai sektor bisnis. 2. Meningkatkan pangsa pasar kredit produktif dengan menggali supply chain yang terkait. 3.Melakukan branding sebagai bank regional dengan standar pelayanan tinggi dan modern. 4.Menguasai dan meningkatkan pangsa pasar kredit konsumsi terutama kredit Swaguna dan Purnakarya di DIY serta mengoptimalkan penyaluran kredit mikro pada sektor-sektor prioritas. 5. Memaksimalkan promosi jasa layanan berbasis digital untuk meningkatkan fee based income dan brand awareness. In accordance with the marketing strategy set out in strategic steps that will be taken by the Bank, throughout 2021 BPD DIY has implemented strategic marketing programs that can increase its market share, including: Laporan Tahunan 2021 1.Expanding cooperation with government agencies, corporations and communities in various business sectors. 2. Increasing the market share of productive loans by exploring related supply chains. 3. Melakukan branding sebagai bank regional dengan standar pelayanan tinggi dan modern. 4. Mastering and increasing the market share of consumer loans, especially self-help and post-employment loans in DIY and optimizing the distribution of micro loans in priority sectors. 5. Maximizing the promotion of digital-based services to increase fee-based income and brand awareness.
161. 159 Management Discussion and Analysis of Bank Performance 6 . Meningkatkan peran seluruh jajaran pegawai sebagai tenaga pemasaran produk dan layanan Bank dan meningkatkan peran petugas front liner untuk melakukan cross selling. 7. Mendorong dan mengarahkan nasabah baik individu maupun institusi agar mengalihkan transaksinya dengan menggunakan platform digital Bank BPD DIY. 8. Mengembangkan layanan priority banking. 9.Pengembangan marketing tools/kit yang modern sehingga memudahkan tim pemasar untuk memasarkan produk. 10.Meningkatkan kualitas hubungan kemitraan dengan nasabah yang terfokus pada kelompok UMKM. 6. Increasing the role of all levels of employees as marketing personnel for the Bank’s products and services and increasing the role of front liner officers to conduct cross selling 7. Encouraging and directing customers, both individuals and institutions, to transfer their transactions using Bank BPD DIY's digital platform. 8. Developing priority banking services. 9. Development of modern marketing tools/kits to make it easier for the marketing team to market products. 10.Improving the quality of partnership relationships with customers focused on the MSME group. Pangsa Pasar Market Share Bank BPD DIY secara khusus menghadapi persaingan dengan KBMI 1 (Bank dengan Modal Inti Rp1 triliun sampai dengan Rp6 triliun) dan Bank Umum dalam menentukan penguasaan pasar. Persaingan usaha tersebut antara lain dapat dilihat berdasarkan jumlah aset yang dimiliki, jumlah dana pihak ketiga yang berhasil dihimpun, dan jumlah kredit yang diberikan oleh Bank. BPD DIY in particular faces competition with KBMI 1 (Banks with Core Capital of IDR1 trillion to IDR6 trillion) and Commercial Banks in determining market share. This business competition can be seen based on the number of assets owned, the amount of third party funds that have been successfully raised, and the amount of credit extended by the Bank. Tabel Pangsa Pasar Bank BPD DIY dibandingkan dengan KBMI 1 Table of Bank BPD DIY Market Share compared to KBMI 1 (dalam miliar Rupiah/in IDR billion) Keterangan Information Uraian KBMI 1 451.658 15.765 14.707 1.058 1,17% 1,64% (0,47%) 693.732 536.810 156.922 Bank BPD DIY 8.468 8.070 398 Pangsa Pasar (%) Market Share (%) 1,22% 1,50% (0,28%) KBMI 1 KBMI 1 DPK Sumber: 970.137 648.871 321.266 Bank BPD DIY 12.313 11.895 418 Pangsa Pasar (%) Market Share (%) 1,27% 1,83% (0,56%) Statistik Perbankan Indonesia (SPI) Desember 2021, Otoritas Jasa Keuangan OJK, Maret 2022 *) Kenaikan/ Penurunan Increase/ Decrease 897.206 Pangsa Pasar (%) Market Share (%) KREDIT Desember December 2020 *) 1.348.864 Bank BPD DIY ASET Desember December 2021 Data Desember 2020 menggunakan BUKU II. Penguasaan pasar Bank BPD DIY dibandingkan dengan KBMI 1 berdasarkan aset tahun 2021 sebesar 1,17%, kredit sebesar 1,22% dan DPK sebesar 1,27%, mengalami penurunan dibandingkan dengan periode yang sama tahun sebelumnya. Kondisi perekonomian yang melambat akibat pandemi COVID-19 turut berpengaruh pada pangsa pasar Bank BPD DIY. Source: Description ASSET CREDIT TPF Indonesian Banking Statistics (SPI) December 2021, OJK Financial Services Authority, March 2022 *) December 2020 data using BUKU II The market share of BPD DIY compared to KBMI 1 based on assets in 2021 by 1.17%, loans by 1.22% and deposits by 1.27%, decreased compared to the same period the previous year. The slowing economic conditions due to the COVID-19 pandemic also affected the market share of Bank BPD DIY. 2021 Annual Report
162. 160 Analisis dan Pembahasan Manajemen atas Kinerja Bank Diagram Pangsa Pasar Bank BPD DIY Dibandingkan KBMI 1 Per Desember 2021 Diagram of Bank BPD DIY Market Share Compared to KBMI 1 as of December 2021 (dalam %/in %) 98,83% 1,17% 98,78% 1,22% Aset Asset 98,73% 1,27% Kredit Credit DPK TPF Bank BPD DIY BUKU II Diagram Pangsa Pasar Bank BPD DIY Dibandingkan BUKU II Per Desember 2020 Diagram of Bank BPD DIY Market Share Compared to BUKU II as of December 2020 (dalam %/in %) 98,36% 1,64% 98,50% 1,50% Aset Asset 98,17% 1,83% Kredit Credit DPK TPF Bank BPD DIY BUKU II Grafik Pangsa Pasar Bank BPD DIY Dibandingkan dengan KBMI 1 Per Desember Tahun 2020-2021 *) Graph of Bank BPD DIY Market Share Compared to KBMI 1 Per December 2020-2021 *) Aset Asset Kredit Credit DPK TPF 1,83% 1,64% 1,50% 2020 2021 (dalam %/in %) *) *) Data Desember 2020 menggunakan BUKU II. December 2020 data using BUKU II. Laporan Tahunan 2021 1,27% 1,22% 1,17% 2020 2021 (dalam %/in %) 2020 2021 (dalam %/in %)
163. 161 Management Discussion and Analysis of Bank Performance Tabel Pangsa Pasar Bank BPD DIY Dibandingkan Bank Umum Table of BPD DIY Bank ’s Market Share Compared to Commercial Banks Uraian KREDIT DPK Sumber: Kenaikan/ Penurunan Increase/ Decrease Desember December 2021 Desember December 2020 *) 10.112.304 9.177.894 934.410 Bank BPD DIY 15.765 14.707 1.058 Pangsa Pasar (%) Market Share (%) 0,16% 0,16% 0,00% Bank Umum Commercial Bank 5.768.585 5.481.560 287.025 Bank BPD DIY 8.468 8.070 398 Pangsa Pasar (%) Market Share (%) 0,15% 0,15% 0,00% Bank Umum Commercial Bank 7.479.463 6.665.390 814.073 Bank BPD DIY 12.313 11.895 418 Pangsa Pasar (%) Market Share (%) 0,16% 0,18% (0,01%) Keterangan Information Bank Umum Commercial Bank ASET (dalam miliar Rupiah/in IDR billion) Statistik Perbankan Indonesia (SPI) Desember 2021, Otoritas Jasa Keuangan OJK, Maret 2022 Berdasarkan jumlah aset yang dimiliki, penguasaan pasar Bank BPD DIY dibandingkan Bank Umum tahun 2021 sebesar 0,16% tidak mengalami perubahan dibandingkan dengan tahun 2020. Demikian pula penguasaan pasar berdasarkan kredit sebesar 0,15% juga tidak mengalami perubahan dibandingkan periode sebelumnya. Sedangkan penguasaan pasar dari sisi DPK mengalami sedikit penurunan dari 0,18% di tahun 2020 menjadi 0,16% di tahun 2021. Penurunan DPK tersebut antara lain dipengaruhi oleh adanya pencairan dana Pemulihan Ekonomi Nasional (PEN) sebesar Rp1 triliun dalam bentuk deposito pada tahun 2021 Source: Description ASSET CREDIT TPF Indonesian Banking Statistics (SPI) December 2021, OJK Financial Services Authority, March 2022 Based on the number of assets owned, the market shares of BPD DIY compared to Commercial Bank in 2021 was 0.16% did not change compared to 2020. Likewise, market share based on loans of 0.15% did not change compared to the previous period. Meanwhile, market share in terms of TPF decreased slightly from 0.18% in 2020 to 0.16% in 2021. The decline in TPF was partly influenced by the disbursement of the National Economic Recovery (PEN) fund of IDR1 trillion in the form of deposits in year 2021 2021 Annual Report
164. 162 Analisis dan Pembahasan Manajemen atas Kinerja Bank Diagram Pangsa Pasar Bank BPD DIY Dibandingkan Bank Umum Per Desember Tahun 2021 Diagram of Bank BPD DIY Market Share Compared to Commercial Banks Per December 2021 (dalam %/in %) 99,84% 0,16% 99,85% 0,15% Aset Asset 99,84% 0,16% Kredit Credit DPK TPF Bank BPD DIY BUKU II Diagram Pangsa Pasar Bank BPD DIY Dibandingkan Bank Umum Per Desember Tahun 2020 Diagram Bank BPD DIY Market Share Compared to Commercial Banks Per December 2020 (dalam %/in %) 99,84% 0,16% 99,85% 0,15% Aset Asset 99,82% 0,18% Kredit Credit DPK TPF Bank BPD DIY BUKU II Diagram Pangsa Pasar Bank BPD DIY Dibandingkan KBMI 1 Per Desember 2021 Graph of Bank BPD DIY Market Share Compared to Commercial Banks Per December 2020 and 2021 Aset Asset Kredit Credit DPK TPF 0,18% 0,16% 2020 0,16% 2021 (dalam %/in %) Laporan Tahunan 2021 0,16% 0,15% 0,15% 2020 2021 (dalam %/in %) 2020 2021 (dalam %/in %)
165. 163 Management Discussion and Analysis of Bank Performance Tinjauan Operasi Per Segmen Usaha Operation Review Per Business Segment Penjelasan dan Produktivitas Segmen Segment Description and Productivity Dalam menjalankan kegiatan usahanya , Bank BPD DIY selalu setia melayani kebutuhan para nasabah dan menarik minat calon nasabah melalui 2 (dua) segmen perbankan yang dijalankan, yaitu Perbankan Konvensional dan Perbankan Syariah. In carrying out its business activities, Bank BPD DIY always faithfully serves the needs of its customers and attracts prospective customers through 2 (two) banking segments, namely Conventional Banking and Sharia Banking. SEGMEN OPERASI OPERATING SEGMENT PERBANKAN KONVENSIONAL CONVENTIONAL BANKING Penghimpunan Dana Fund Raising Penyaluran Kredit Credit Distribution Jasa dan Layanan Services and Other Services PERBANKAN SYARIAH SHARIA BANKING Penghimpunan Dana Syariah Sharia Funds Raising Pembiayaan Syariah Sharia Financing Jasa dan Layanan Syariah Services and Other Sharia Services Segmen Konvensional Conventional Banking Segmen perbankan konvensional yang dijalankan Bank BPD DIY ditujukan untuk meningkatkan mutu dan kualitas pelayanan perbankan kepada masyarakat umum di seluruh cabang Bank BPD DIY. Melalui segmen perbankan konvensional, Bank BPD DIY memberikan pelayanan pada beberapa bidang utama perbankan yang meliputi: 1. Penghimpunan dana dari nasabah 2. Penyaluran kredit 3. Jasa dan layanan The Conventional Banking Segment run by Bank BPD DIY is intended to improve the quality of banking services to public at all branches of Bank BPD DIY. Through the Conventional Banking segment, Bank BPD DIY provides services in several key areas of banking which include: Penghimpunan Dana Fund Raising Penghimpunan dana pihak ketiga adalah aktivitas pengumpulan dana yang diperoleh dari masyarakat, dalam arti masyarakat sebagai individu, perusahaan, Pemerintah, rumah tangga, koperasi, yayasan, dan lain-lain dalam mata uang rupiah. Dana pihak ketiga yang dihimpun Bank BPD DIY bersumber dari tabungan, giro dan deposito berjangka. Third party fund collection is the activity of collecting funds obtained from the community as individuals, companies, governments, households, cooperatives, foundations, and others in rupiah. Third party funds collected by PT Bank BPD DIY come from Savings, Current Accounts and Time Deposits. TABUNGAN Produk tabungan merupakan salah satu sarana perbankan yang digunakan untuk menghimpun dana nasabah secara langsung melalui setoran dan penarikan dana yang dapat dilakukan sewaktu-waktu. Jenis produk tabungan yang ditawarkan oleh Bank BPD DIY terdiri dari Tabungan Simpeda, Tabungan Sutera, Tabungan Tunas, Tabungan Shafa, dan TabunganKu. SAVINGS Savings products are one of the banking facilities used to collect customers’ funds directly through deposits and withdrawal of funds that can be made at any time. The types of savings products offered by the Company consist of Simpeda Savings, Sutera Savings, Tunas Savings, Shafa Savings, and TabunganKu. 1. Customer Fundraising 2. Loan Disbursement 3.Services 2021 Annual Report
166. 164 Analisis dan Pembahasan Manajemen atas Kinerja Bank Tabel Jumlah Dana Tabungan Table of Total Savings Fund (dalam jutaan Rupiah/in IDR million) Pertumbuhan Growth Dana Tabungan 2021 2020 (1) (2) (3) Simpeda 19.269 15.888 3.381 21,28% Simpeda Sutera 19.433 21.404 (1.971) (9,21%) Sutera Tunas 313 909 (596) (65,58%) Tunas Shafa Nominal % (4) = (2)-(3) (5) = (4)/(3) Pihak Berelasi Savings Fund (6) Related Parties 112 112 (0) (0,11%) Shafa Tabunganku 7 17 (10) (60,88%) Tabunganku Tabungan Simpel 1 2 (1) (36,50%) Tabungan Simpel 39.134 38.331 802 2,09% Simpeda 3.071.489 2.750.601 320.888 11,67% Simpeda Sutera 3.455.922 3.109.134 346.787 11,15% Sutera Tunas 603.281 570.008 33.273 5,84% Tunas Shafa 23.977 23.372 606 2,59% Shafa Tabunganku 57.038 39.872 17.166 43,05% Tabunganku 3.883 3.883 - 0,00% Tabungan Simpel Sub Jumlah Pihak Berelasi Pihak Ketiga Tabungan Simpel Sub Number of Related Parties Third Party Sub Jumlah Pihak Ketiga 7.215.589 6.496.869 718.720 11,06% Sub Number of Third Party Jumlah 7.254.723 6.535.200 719.523 11,01% Total Sampai dengan akhir tahun 2021, Bank BPD DIY berhasil menghimpun dana tabungan sebesar Rp7,25 triliun, naik Rp719,52 miliar atau 11,01% bila dibandingkan dengan akhir tahun 2020 sebesar Rp6,54 triliun. Peningkatan tersebut terutama berasal dari tabungan pihak ketiga yaitu Tabungan Sutera yang naik sebesar Rp346,79 miliar dan kenaikan Tabungan Simpeda sebesar Rp320,89 miliar. Di samping itu, Tabungan Tunas turut mencatatkan kenaikan sebesar Rp33,27 miliar dan diikuti dengan kenaikan jumlah Tabunganku sebesar Rp17,17 miliar. Until the end of 2021, BPD DIY managed to collect savings of IDR7.25 trillion, an increase of IDR719.52 billion or 11.01% compared to the end of 2020 of IDR6.54 trillion. The increase was mainly from third party savings, namely Sutera Savings, which increased by IDR346.79 billion and Simpeda Savings by IDR320.89 billion. In addition, Tunas Savings also recorded an increase of IDR33.27 billion and was followed by an increase in my Savings amount of IDR17.17 billion. Peningkatan jumlah tabungan yang dihimpun merupakan hasil dari berbagai strategi yang dijalankan oleh Bank BPD DIY, yakni: • Pengembangan fitur dan fasilitas produk yang inovatif dan menarik sehingga semakin beragam pilihan produk yang akan memudahkan preferensi nasabah • Meningkatkan pemasaran sumber dana murah di segmen retail. The increase in the amount of savings collected was the result of various strategies implemented by BPD DIY, namely: • Development of innovative and attractive product features and facilities so that a wider variety of product choices will facilitate customer preferences • Increasing the marketing of low-cost sources of funds in the retail segment GIRO Giro merupakan simpanan nasabah yang penarikan dan penyimpanannya dapat dilakukan sewaktu-waktu dengan menggunakan cek, bilyet giro, pemindahbukuan dan sarana CURRENT ACCOUNTS Current accounts represent customer deposits of which withdrawal and deposit can be made at any time using Cheques, Bilyet Giro, Transfer and other means of payment. pembayaran lainnya Laporan Tahunan 2021
167. 165 Management Discussion and Analysis of Bank Performance Tabel Jumlah Dana Giro Table of Total Current Accounts (dalam jutaan Rupiah/in IDR million) Pertumbuhan Growth Dana Giro 2021 2020 (1) (2) (3) 1.602.055 1.545.340 56.715 3,67% 875.122 697.359 177.762 25,49% Third party 2.477.177 2.242.699 234.478 10,46% Current Accounts Pihak berelasi Pihak ketiga Dana Giro Nominal % (4) = (2)-(3) (5) = (4)/(3) Current Accounts (6) Related parties Sampai dengan akhir tahun 2021, dana giro yang berhasil dihimpun sebesar Rp2,48 triliun, meningkat sebesar Rp234,48 miliar atau 10,46% bila dibandingkan dengan akhir tahun 2020 sebesar Rp2,24 triliun. Peningkatan tersebut terutama berasal dari pertumbuhan giro pihak ketiga sebesar Rp177,76 miliar. Until the end of 2021, current accounts collected were recorded at IDR2.48 trillion, an increase of IDR234.48 billion or 10.46% compared to the end of 2020 of IDR2.24 trillion. The increase mainly came from the growth of third party demand deposits of IDR177.76 billion. Layanan Cash Management System (CMS) yang dapat mempermudah transaksi nasabah masih menjadi strategi pemasaran untuk meningkatkan jumlah giro yang dihimpun pada tahun 2021. Peningkatan jumlah giro yang dihimpun juga didukung dengan peningkatan kerjasama dalam hal pengelolaan keuangan dengan berbagai instansi/korporasi/ lembaga pendidikan dan badan usaha lainnya. Selain itu, Bank BPD DIY juga mempertahankan pengelolaan dana Pemerintah baik Pemerintah Pusat maupun Pemerintah Daerah. Promosi dan pemasaran aktif juga terus dilakukan untuk menarik nasabah menggunakan produk giro Bank BPD DIY. Cash Management System (CMS) services that can facilitate customer transactions still became a marketing strategy to increase the number of demand deposits collected in 2021. The increase in the number of current accounts collected was also supported by increased cooperation in financial management with various agencies/corporations/educational institutions and other business entities. . In addition, BPD DIY also maintained the management of Government funds, both the Central Government and Regional Governments. The wider cooperative relationship with various institutions/ corporations also became a supporting factor in the increase in demand deposits for BPD DIY. DEPOSITO BERJANGKA Deposito berjangka atau deposito merupakan simpanan dalam mata uang rupiah berdasarkan perjanjian yang disepakati sebelumnya, antara Bank dengan nasabah mengenai jumlah nominal deposito, jangka waktu, suku bunga dan syarat-syarat lainnya. TIME DEPOSIT Time Deposits or Deposits are deposits denominated in rupiah under a previously agreed agreement between the Bank and the Customer regarding the nominal amount of the deposit, tenor, interest rate and other conditions. Tabel Jumlah Dana Deposito Berjangka Table of Total Time Deposit Funds (dalam jutaan Rupiah/in IDR million) Dana Deposito Berjangka 2021 2020 (1) (2) (3) 42.132 35.161 Pihak berelasi Pihak ketiga Deposito Berjangka Pertumbuhan Growth Nominal % (4) = (2)-(3) (5) = (4)/(3) 6.970 19,82% Time Deposit Funds (6) Related parties 1.748.884 2.458.691 (709.807) (28,87%) Third party 1.791.016 2.493.852 (702.836) (28,18%) Time Deposit Bank BPD DIY mencatatkan dana yang berhasil dihimpun dari deposito berjangka di akhir tahun 2021 sebesar Rp1,79 triliun, turun sebesar Rp702,84 miliar atau 28,18% bila dibandingkan BPD DIY recorded the funds raised from time deposits at the end of 2021 reaching IDR1.79 trillion, decreased by IDR702.84 billion or 28.18% when compared to the end of 2020 of IDR2.49 2021 Annual Report
168. 166 Analisis dan Pembahasan Manajemen atas Kinerja Bank dengan akhir tahun 2020 sebesar Rp2 ,49 triliun. Penurunan ini disebabkan karena adanya penarikan dana oleh pemerintah daerah untuk penyelesaian proyek-proyek pemerintah serta telah jatuh temponya program Pemerintah untuk dana Pemulihan Ekonomi Nasional (PEN). trillion. This decrease was due to the withdrawal of funds by local governments for the completion of government projects and the maturity of the Government’s program for the National Economic Recovery (PEN) fund. Penyaluran Kredit Loan Disbursement Penyaluran kredit Bank BPD DIY terdiri dari kredit produktif dan kredit non produktif. Bank BPD DIY memberikan kemudahan layanan dengan memberikan keanekaragaman produk kredit. Berbagai jenis kebutuhan dapat difasilitasi sesuai dengan keinginan para nasabah yang terbagi dalam: 1. Kredit produktif, terdiri dari: a. Kredit modal kerja b. Kredit investasi c. Kredit sindikasi 2. Kredit non produktif atau disebut juga kredit konsumsi Bank BPD DIY’s loan portfolio consists of Productive Loans and Non Productive Loans. Bank BPD DIY provides ease of service by providing a wide range of loan products. The Company strives to deliver products that can accommodate various needs of the customers, which were divided into: 1. Productive Loans, consisting of: a. Working Capital Loan b. Investment Loan c. Syndicated Loan 2. Non-Productive Loan or also called Consumer Loan Tabel Kredit yang Diberikan Table of Loans (dalam jutaan Rupiah/in IDR million) Kredit 2021 2020 (1) (2) (3) Pertumbuhan Growth Nominal % (4) = (2)-(3) (5) = (4)/(3) Kredit Produktif Credit (6) Productive Loan Modal Kerja 2.036.902 1.699.173 337.729 19,88% Working Capital Investasi 1.320.437 1.185.782 134.655 11,36% Investment Sindikasi 693.098 921.971 (228.873) (24,82%) Kredit Non Produktif Kredit Konsumsi Syndicate Non-Productive Loan 4.417.648 4.263.572 154.076 3,61% Consumer Loan 8.468.086 8.061.715 406.370 5,04% Total Loan Penyisihan Kerugian Penurunan Nilai (315.969) (306.571) (9.398) 3,07% Allowance for Impairment Losses Kredit Bersih 8.152.117 7.763.927 388.190 5,00% Net Credit Jumlah Kredit Sampai dengan akhir tahun 2021, jumlah kredit bersih sebesar Rp8,15 triliun, naik Rp388,19 miliar atau 5,00% bila dibandingkan dengan akhir tahun 2020 sebesar Rp7,76 triliun. Peningkatan tersebut terutama berasal dari kredit modal kerja yang naik sebesar Rp337,73 miliar atau 19,88% dan diikuti dengan kenaikan kredit investasi sebesar Rp134,66 miliar atau 11,36%. Until the end of 2021, the amount of net credit reached IDR8.15 trillion, an increase of IDR388.19 billion or 5.00% compared to the end of 2020 of IDR7.76 trillion. The increase mainly came from working capital loans which increased by IDR337.73 billion or 19.88% and was followed by an increase in investment loans of IDR134.66 billion or 11.36%. Kinerja positif penyaluran kredit perbankan konvensional BPD DIY merupakan hasil upaya strategis yang diterapkan pada tahun 2021, antara lain: 1. Sebagai bank mitra pemerintah dalam Penempatan Uang Negara (PUN) dalam program Pemulihan Ekonomi Nasional The positive performance of Conventional Banking Loans for Bank BPD DIY was the result of strategic efforts implemented in 2021, including: 1. As a government partner bank in the Placement of State Money (PUN) in the National Economic Recovery (PEN) (PEN). Laporan Tahunan 2021 program.
169. 167 Management Discussion and Analysis of Bank Performance 2 . Turut serta mendukung program Pemerintah dalam rangka percepatan Pemulihan Ekonomi Nasional khususnya memberikan kredit kepada debitur usaha mikro kecil menengah, koperasi, debitur Non UMKM dan atau korporasi yang terdampak COVID-19. Sebagai salah satu upaya pemilihan ekonomi adalah dengan program promo penurunan suku bunga kredit dengan tetap mempertimbangkan aspek profitabilitas. 3. Turut serta mendukung program Pemerintah utamanya melakukan restrukturisasi kredit bagi nasabah yang terdampak COVID-19. 4. Memaksimalkan promosi jasa layanan berbasis digital untuk meningkatkan fee based income dan brand awareness. 5. Meningkatkan peran seluruh jajaran pegawai sebagai tenaga pemasaran produk dan layanan Bank dan meningkatkan peran petugas front liner untuk melakukan cross selling. 6. Memperluas kerja sama dan meningkatkan kualitas hubungan kemitraan dengan lembaga pemerintah/instansi, korporasi dan komunitas berbagai sektor bisnis. 7. Menciptakan skema kredit baru untuk Usaha Mikro Kecil dan Menengah (UMKM), lembaga atau instansi Pemerintah, yang bertujuan untuk meningkatkan kesejahteraan bagi warga masyarakat Yogyakarta, antara lain: a. Kredit Perta-Mitra yaitu kredit kepada sektor riil guna membiayai investasi dan/atau modal kerja bagi mitra Pertamina guna pembukaan pertashop. BPD DIY berperan sebagai fasilitator antara Pertamina selaku para mitra pertamina (BUMD, BUMDES, Koperasi serta pelaku usaha di Indonesia). b.Kredit linkage program kepada Bank Perkreditan Rakyat adalah skim kredit yang di desain untuk meningkatkan penyaluran kredit UMKM melalui linkage program. Dengan linkage program ini maka upaya penyaluran kredit ini akan lebih efisien karena BPR akan meneruskan pinjamkan kepada nasabah UMKM untuk pengembangan usahanya melalui pola executing. Selain itu linkage program ini juga dimaksudkan untuk meningkatkan daya saing BPR dan menciptakan kerjasama yang saling menguntungkan antara BPD DIY dengan BPR. c. Kredit Pemberdayaan Ekonomi Daerah (PEDE) merupakan kredit ultramikro yang ditujukan untuk perorangan yang memiliki usaha produktif, dalam kelompok usaha dengan suku bunga 3,00% per tahun. d. Kredit Program kepada Perusahaan Daerah Air Minum (PDAM) dalam rangka percepatan penyediaan air minum bagi masyarakat Yogyakarta dan untuk mendorong pencapaian akses aman 100 % (seratus persen) air minum. 8. Meningkatkan penyaluran kredit konsumer, antara lain: a. Meningkatkan penyaluran Kredit untuk Calon Pensiun (Kucapen) yang merupakan kredit bagi seorang calon pensiun yang diperuntukkan bagi Pegawai Negeri Sipil (PNS) aktif, baik yang gajinya melalui BPD DIY maupun tidak dengan jangka waktu kredit melampaui masa pensiun. 2. Participating in and supporting the Government’s program in the context of accelerating the National Economic Recovery, especially in providing credit to debtors, micro, small and medium enterprises, cooperatives, non-MSME debtors and/or corporations affected by COVID-19. As one of the efforts to choose the economy, the promo program for reducing loan interest rates was carried out by considering the profitability aspect. 3.Participating in and supporting the Government’s program, especially in restructuring loans affected by COVID-19. 4. Maximizing the promotion of digital-based services to increase fee-based income and brand awareness. 5. Increasing the role of all levels of employees as marketing personnel for the Bank’s products and services and increasing the role of front liner officers to conduct cross selling. 6.Expanding cooperation and improving the quality of partnership relationships with government agencies, corporations and communities in various business sectors. 7. Creating a new credit scheme for Micro, Small and Medium Enterprises (MSMEs), government institutions or agencies, which aims to improve the welfare of the people of Yogyakarta, including: a. Perta-Mitra loan is the loan to the real sector to finance investment and/or working capital for Pertamina’s partners to open a pertashop. BPD DIY acts as a facilitator between Pertamina as Pertamina’s partners (BUMD, BUMDES, Cooperatives and business actors in Indonesia). b. The credit linkage program to Bank Perkreditan Rakyat was a credit scheme designed to increase MSME credit distribution through the linkage program. With this linkage program, this loan distribution effort would be more efficient because BPR continued to lend to MSME customers for business development through an executing pattern. In addition, this linkage program was also intended to increase the competitiveness of BPRs and create mutually beneficial cooperation between BPD DIY and BPRs. c. Regional Economic Empowerment Loans (PEDE) were ultra-micro loans aimed at individuals who had productive businesses, in business groups with an interest rate of 3.00% per year. d. Credit to the Regional Drinking Water Company (PDAM) in order to accelerate the provision of drinking water for the people of Yogyakarta and to promote the achievement of 100% (one hundred percent) safe access to drinking water 8. Increasing consumer lending, among others: a. Increasing the distribution of Loans for Retirement Candidates (Kucapen), which was credit for a prospective pensioner intended for active Civil Servants (PNS), whether their salaries were through BPD DIY or not with a credit period beyond retirement. 2021 Annual Report
170. 168 Analisis dan Pembahasan Manajemen atas Kinerja Bank b . Meningkatkan penyaluran kredit purnakarya yang bertujuan untuk memenuhi kebutuhan konsumtif dalam rangka meningkatkan kesejahteraan para pensiunan. c.Meningkatkan Kredit Perumahan Rakyat (KPR Sejahtera) yang bekerjasama dengan Kementerian Pekerjaan Umum dan Perumahan Rakyat guna memberikan kemudahan bagi masyarakat khususnya Masyarakat Berpenghasilan Rendah (MBR) untuk memperoleh Rumah Umum Tapak dan Satuan Rumah Susun (Sarusun) Umum melalui KPR Sejahtera secara tepat sasaran. d. Melakukan pemasaran intensif melalui program promo kredit skim swaguna, purnakarya, KMU, dan Kucapen. 9. Meningkatkan bisnis komersial dan korporasi dengan kualitas baik, antara lain: a. Memperluas kerjasama kredit sindikasi yang kredibel terutama untuk infrastruktur strategis seperti pembangunan jalan tol Jogja Bawen dan pembangunan jalan tol Jogja Solo. b. Menyalurkan kredit komersial dan korporasi yang berkualitas. c. Meningkatkan pangsa pasar kredit produktif dengan menggali supply chain yang terkait d.Melakukan branding sebagai bank regional dengan standar pelayanan tinggi dan modern e. Mengoptimalkan penyaluran kredit pada sektor-sektor prioritas f. Penguatan jaringan di tingkat cabang pembantu. b. Increasing retirement credit distribution aimed at meeting consumptive needs in order to improve the welfare of retirees. c. Increasing People’s Housing Credit (KPR Sejahtera) in collaboration with the Ministry of Public Works and Public Housing in order to provide facilities for the community, especially Low-Income Communities (MBR) to obtain a Public Tread House and Public Flats (Sarusun) Unit through KPR Sejahtera on target. d. Conducting intensive marketing through self-use, retirement, KMU, and Kucapen credit promo programs. 9. Improving commercial and corporate business with good quality, including: a.Expanding credible syndicated loan cooperation, especially for strategic infrastructure such as the construction of the Jogja Bawen toll road and the construction of the Jogja Solo toll road. b. Providing quality commercial and corporate loans/ financing. c. Increasing productive credit market share by exploring related supply chains d. Branding as a regional bank with high and modern service standards e. Optimizing lending to priority sectors f. Network Strengthening at the Sub-Branch level. Tabel Kredit Berdasarkan Sektor Ekonomi Table of Credit Based on Economic Sector (dalam jutaan Rupiah/in IDR million) Kredit Berdasarkan Sektor Ekonomi 2021 2020 (1) (2) (3) Rumah Tangga Pertumbuhan Growth Nominal % (4) = (2)-(3) (5) = (4)/(3) Credit Based on Economic Sector (6) 4.417.623 4.263.587 154.036 3,61% Household Perdagangan Besar dan Eceran 1.219.715 1.019.730 199.985 19,61% Wholesale and Retail Trade Transportasi, Pergudangan dan Komunikasi 565.570 778.857 (213.287) (27,38%) Transportation, Warehousing and Communication Penyediaan Akomodasi dan Penyediaan Makan Minum 402.989 439.681 (36.692) (8,35%) Provision of Accommodation and Provision of Food and Drink Industri Pengolahan 394.315 379.332 14.983 3,95% Processing industry Perantara Keuangan 405.407 326.254 79.153 (24,26%) Financial Intermediary Konstruksi 376.537 243.361 133.176 54,72% Construction Jasa Kemasyarakatan, Sosial Budaya, Hiburan dan Perorangan Lainnya 246.015 222.564 23.451 10,54% Community, Socio-Cultural, Entertainment and Other Individual Services Pertanian, Perburuan dan Kehutanan 188.796 164.045 24.751 15,09% Agriculture, Hunting and Forestry 96.975 74.522 22.453 30,13% Real Estate, Rental Business and Corporate Services Real Estate, Usaha Persewaan dan Jasa Perusahaan Laporan Tahunan 2021
171. 169 Management Discussion and Analysis of Bank Performance Kredit Berdasarkan Sektor Ekonomi 2021 2020 (1) (2) (3) Pertumbuhan Growth Nominal % (4) = (2)-(3) (5) = (4)/(3) Credit Based on Economic Sector (6) Jasa Pendidikan 33.016 48.688 (15.672) (32,19%) Education Services Jasa Kesehatan dan Kegiatan Sosial 38.776 42.159 (3.383) (8,02%) Health Services and Social Activities Perikanan 38.924 33.764 5.160 15,28% Fishery Jasa Perorangan yang Melayani Rumah Tangga 18.260 20.345 (2.085) (10,25%) Individual Services Serving Households Pertambangan dan Penggalian 13.748 8.106 5.642 69,61% Mining and excavation Listrik, Gas dan Air 11.418 5.503 5.915 107,49% Electricity, Gas and Water Jumlah Kredit 8.468.086 8.070.498 397.588 4,93% Total Credit Penyisihan Kerugian Penurunan Nilai (315.969) (306.571) (9.398) 3,07% Allowance for Impairment Losses Kredit – Bersih 8.152.117 7.763.927 388.190 5,00% Credits – Net Di tahun 2021, Bank BPD DIY melakukan kegiatan pembiayaan pada 17 (tujuh belas) sektor ekonomi dengan 3 (tiga) sektor nilai kredit terbesar sebagai berikut: 1. Sektor rumah tangga di tahun 2021 memberikan kontribusi penyaluran kredit sebesar Rp4,42 triliun, naik Rp154,04 miliar atau 3,61% bila dibandingkan dengan tahun 2020 sebesar Rp4,26 triliun. Dari segi komposisi, sektor rumah tangga berkontribusi sebesar 52,17% dari jumlah penyaluran kredit tahun 2021. 2. Sektor perdagangan besar dan eceran di tahun 2021 memberikan kontribusi pembiayaan sebesar Rp1,22 miliar, naik Rp199,99 miliar atau 19,61% bila dibandingkan dengan tahun 2020 sebesar Rp1,02 miliar. Dari segi komposisi, sektor perdagangan besar dan eceran berkontribusi sebesar 14,40% dari jumlah penyaluran kredit tahun 2021. 3. Sektor transportasi, pergudangan dan komunikasi di tahun 2021 memberikan kontribusi pembiayaan sebesar Rp565,57 miliar, turun Rp231,29 miliar atau 27,38% bila dibandingkan dengan tahun 2020 sebesar Rp778,86 miliar. Dari segi komposisi, Sektor transportasi, pergudangan dan Komunikasi berkontribusi sebesar 6,68% dari penyaluran kredit tahun 2021. In 2021, Bank BPD DIY conducted Loan Disbursement activities to 17 (seventeen) economic sectors with the following 3 (three) sectors being the largest amount of loans: 1. The household sector in 2021 contributed to lending of IDR4.42 trillion, an increase of IDR154.04 billion or 3.61% when compared to 2020 of IDR4.26 trillion. In terms of composition, the household sector contributed 52.17% of total credit disbursement in 2021. JASA DAN LAYANAN Bank BPD DIY senantiasa berupaya memberikan produk dan layanan terbaik bagi nasabah, baik untuk layanan dalam negeri maupun layanan luar negeri. Jasa dan layanan dalam negeri Bank BPD DIY terdiri dari, transfer/kiriman uang, Sistem Kliring Nasional (SKN), bank garansi, surat keterangan bank, pembayaran tagihan telepon, listrik PLN, PDAM, dan uang kuliah, pembayaran tagihan produk Telkomsel, XL dan Indosat, ATM jaringan prima, pembelian tiket pesawat, pembelian tiket kereta api serta, pengelolaan rekening, referensi bank, money changer, kredit kelolaan dan safe deposit box. SERVICES The Company strives to provide the best products and services to customers, both for domestic and overseas services. Domestic Services of the Company consists of Transfer/ Remittance, National Clearing (SKN), Bank Guarantee, Letter of Bank, Telephone Bill Payment, PLN, PDAM, and Tuition, Telkomsel XL, and Indosat Products Bill Payment, ATM Prima Network, Airline tickets purchase, Railway Ticket purchase as well, Account Management, Resource Bank, Money Changer, Channeling loans and Safe Deposit Box. 2. The wholesale and retail trade sector in 2021 contributed financing of IDR1.22 billion, an increase of IDR199.99 billion or 19.61% compared to 2020 of IDR1.02 billion. In terms of composition, the wholesale and retail trade sector contributed 14.40% of total credit disbursement in 2021. 3. The transportation, warehousing and communication sectors in 2021 contributed financing of IDR565.57 billion, decreased by IDR231.29 billion or 27.38% when compared to 2020 of IDR778.86 billion. In terms of composition, the transportation, warehousing and communication sectors contributed 6.68% of loans disbursement in 2021. 2021 Annual Report
172. 170 Analisis dan Pembahasan Manajemen atas Kinerja Bank Tabel Fee Based Income Jasa dan Layanan Transaksi Table of Fee Based Income Services and Transaction Services (dalam jutaan Rupiah/in IDR million) Jasa dan Layanan 2021 2020 (1) (2) (3) Pertumbuhan Growth Nominal % (4) = (2)-(3) (5) = (4)/(3) Dividen, Provisi, Komisi, Administrasi dan Fee (6) Dividends, Fees, Commissions, Administration and Fees Dividen Dari Kredit Services and Transaction Services Dividend 1.542 1.280 262 20,47% From Credit 32.956 27.689 5.267 19,02% Others Penerimaan Ganti Cetak 486 464 22 4,74% Receipt Replace Print Pendapatan Pengelolaan Rekening 40.106 35.344 4.762 13,47% Account Management Income 1.300 1.040 260 25,00% Safe Deposit Box (SDB) Income 5 14 (9) (64.29%) Income From Money Changer 1.716 2.764 (1.048) (37,92%) Perception Bank Service Fee 78.112 68.595 9.516 13,87% Total Lain-lain Pendapatan Safe Deposit Box (SDB) Pendapatan dari Money Changer Imbalan Jasa Pelayanan Bank Persepsi Total Fee based income segmen konvensional tahun 2021 sebesar Rp78,11 miliar, meningkat 13,87% atau Rp9,52 miliar dibandingkan dengan tahun 2020 yang sebesar Rp68,60 miliar. Hal tersebut karena terdapat peningkatan signifikan pada pos pendapatan dividen, provisi, komisi, administrasi dan fee lainnya sebesar Rp5,27 miliar dan pendapatan pengelolaan rekening sebesar Rp4,76 miliar. Fee-based income for the conventional segment in 2021 reached IDR78.11 billion, an increase of 13.87% or IDR9.52 billion compared to 2020 which was IDR68.60 billion. This was due to a significant increase in income from dividends, fees, commissions, administration and other fees of IDR5.27 billion and account management income of IDR4.76 billion. Segmen Syariah Sharia Segment Sebagai negara dengan penduduk muslim terbesar, sudah selayaknya Indonesia menjadi pelopor dan kiblat pengembangan keuangan syariah di dunia. Hal ini bukan merupakan ‘impian yang mustahil’ karena potensi Indonesia untuk menjadi global player keuangan syariah sangat besar, diantaranya: (i) jumlah penduduk muslim yang besar menjadi potensi nasabah industri keuangan syariah; (ii) peningkatan sovereign credit rating Indonesia menjadi investment grade yang akan meningkatkan minat investor untuk berinvestasi di sektor keuangan domestik, termasuk industri keuangan syariah; dan (iv) memiliki sumber daya alam yang melimpah yang dapat dijadikan sebagai basis transaksi industri keuangan syariah. As the country with the largest Muslim population, Indonesia should be the pioneer and mecca of Islamic finance development in the world. This is not an ‘impossible dream’ because Indonesia has a great potential to become a global player in Islamic finance, among others: (i) the large Muslim population is a potential customer of sharia finance industry; (ii) increasing Indonesia’s sovereign credit rating to investment grade that will increase investor’s interest in investing in domestic financial sector, including sharia financial industry; and (iv) have abundant natural resources that can serve as the basis for transactions of the Islamic finance industry. Maka dengan demikian hal tersebut mendorong Bank BPD DIY terus berupaya memberikan perhatian khusus kepada para nasabah yang ingin menjalankan proses perbankan melalui sistem syariah dengan membuka Unit Usaha Syariah (UUS) dengan mendasarkan pada ijin dari Bank Indonesia antara lain surat Nomor 8/15/DS/Yk tanggal 14 Desember 2006 Perihal Thus, all of these have encouraged PT Bank BPD DIY to continue to give special attention to the customers who are intent to perform banking process through sharia system by opening the Sharia Business Unit (UUS) based on the license from Bank Indonesia, namely Letter No. 8/15/DS/Yk dated December 14, 2006 Concerning Permit of Opening Principle Laporan Tahunan 2021
173. 171 Management Discussion and Analysis of Bank Performance Ijin Prinsip Pembukaan Kantor Cabang Syariah dan surat Bank Indonesia Nomor 9 /13/DS/Yk tanggal 7 Februari 2007 Perihal: Ijin Pembukaan Kantor Cabang Syariah. Pendirian unit usaha syariah ini bertujuan untuk memenuhi kebutuhan masyarakat untuk melakukan transaksi dengan pola syariah. of Sharia Branch Office and Bank Indonesia Letter No. 9/13/ DS/Yk dated February 7, 2007 regarding: Permit pf Opening of Sharia Branch Office. The establishment of this sharia business unit is public to conduct transactions based on sharia principles. Melalui segmen perbankan syariah, Bank BPD DIY memberikan pelayanan pada beberapa bidang perbankan, meliputi: 1. Penghimpunan dana nasabah syariah 2. Pembiayaan syariah 3. Jasa dan layanan Through the Sharia Banking segment, the Company provides services in several banking areas, including: 1. Sharia Customer Funds Collection 2. Sharia Financing 3.Services Penghimpunan Dana Fund Raising Penghimpunan dana pihak ketiga dari nasabah syariah adalah aktivitas pengumpulan dana yang diperoleh dari masyarakat dengan menggunakan prinsip-prinsip syariah, dalam arti masyarakat sebagai individu, perusahaan, Pemerintah, rumah tangga, koperasi, yayasan, dan lain-lain dalam mata uang rupiah. Dana pihak ketiga yang dihimpun Bank BPD DIY bersumber dari tabungan, giro wadiah dan deposito berjangka. The collection of Third Party Funds from Sharia customers is a fund-raising activity obtained from the community using sharia principles, in the sense of community as individuals, corporations, governments, households, cooperatives, foundations, etc. In rupiah. Third party funds collected by PT Bank BPD DIY are sourced from Savings Accounts, Wadiah Current Accounts, and Time Deposits. TABUNGAN Tabungan Bank BPD DIY Unit Syariah terdiri Simpeda iB Wadiah, Sutera Mudharabah, Salam Mudharabah, Shafa Mudharabah dan Simpel iB. SAVINGS Savings of Sharia Unit of PT bank BPD DIY comprises of Simpeda IB Wadiah, Sutera Mudharabah, Salam Mudharabah, Shafa Mudharabah, and Simpel iB. Tabel Jumlah Dana Tabungan Syariah Table of Total Sharia Savings Funds (dalam jutaan Rupiah/in IDR million) Dana Tabungan Syariah 2021 2020 (1) (2) (3) Pertumbuhan Growth Sharia Savings Fund Nominal % (4) = (2)-(3) (5) = (4)/(3) Pihak Berelasi (6) Related Parties Shafa Mudharabah 1.748 1.356 392 28,93% Shafa Mudharabah Sutera Mudharabah 1.221 1.408 (187) (13,26%) Sutera Mudharabah Salam Mudharabah 2 4 (3) (58,35%) Salam Mudharabah Simpeda iB Wadiah 40 0 40 42.830,04% Simpeda iB Wadiah - - - - 3.011 2.769 243 8,77% Simpel iB Sub Jumlah Pihak Berelasi Pihak Ketiga Simpel iB Sub Number of Related Parties Third Party Shafa Mudharabah 28.926 27.020 1.906 7,06% Shafa Mudharabah Sutera Mudharabah 319.016 279.748 39.268 14,04% Sutera Mudharabah Salam Mudharabah 8.027 7.476 551 7,37% Salam Mudharabah Simpeda iB Wadiah 52.626 27.740 24.886 89,71% Simpeda iB Wadiah 131 12 118 947,20% Simpel iB 408.726 341.996 66.730 19,51% Sub Number of Third Parties 411.737 344.764 66.973 19,43% Simpel iB Sub Jumlah Pihak Ketiga Jumlah Total 2021 Annual Report
174. 172 Analisis dan Pembahasan Manajemen atas Kinerja Bank Sampai dengan akhir tahun 2021 , Bank BPD DIY mencatatkan dana Tabungan Syariah sebesar Rp411,74 miliar, naik Rp66,97 miliar atau 19,43% bila dibandingkan dengan akhir tahun 2020 sebesar Rp344,76 miliar. Kenaikan tersebut terutama berasal dari kenaikan tabungan pihak ketiga dari Tabungan Sutera Mudharabah yang naik sebesar Rp39,27 miliar atau 14,04% dan kenaikan Tabungan Simpeda iB Wadiah sebesar Rp24,89 miliar atau 89,71%. Di samping itu, Tabungan Shafa Mudharabah dan Salam Mudharabah turut mencatatkan peningkatan sampai dengan akhir tahun 2021. Until the end of 2021, BPD DIY recorded Sharia Savings funds of IDR411.74 billion, an increase of IDR66.97 billion or 19.43% compared to the end of 2020 of IDR344.76 billion. The increase was mainly due to an increase in third party savings from Sutera Mudharabah Savings which increased by IDR39.27 billion or 14.04% and an increase in Simpeda iB Wadiah Savings by IDR24.89 billion or 89.71%. In addition, Shafa Mudharabah and Salam Mudharabah Savings also recorded an increase until the end of 2021. Pertumbuhan penghimpunan dana Tabungan Syariah menunjukkan bahwa kepercayaan masyarakat terhadap produk tabungan terus meningkat, hal ini ditunjukkan dengan pertumbuhan yang relatif tinggi yaitu 19,43%. Tingginya minat masyarakat terhadap produk tabungan diantaranya dikarenakan fitur produk tabungan yang lebih menarik berupa kartu ATM, mobile banking dan QUAT QRIS telah memberikan hasil penghimpunan dana yang terus tumbuh dengan akumulasi lebih besar dari tahun sebelumnya. Adapun upaya-upaya yang telah dilakukan dalam rangka meningkatkan penghimpunan dana tabungan syariah diantaranya yaitu: • Melakukan pemasaran secara intensif dan menjalin kerjasama pengelolaan dana keuangan dengan instansiinstansi baru antara lain sekolah, unit pengumpul zakat, UMKM binaan instansi dan lain-lain. • Melakukan promosi melalui media cetak, elektronik dan media sosial. • Melakukan pertemuan, sosialisasi dan presentasi terhadap nasabah yang berpotensi. • Melakukan promosi melalui kegiatan sponsor bekerjasama dengan instansi pendidikan. The growth of Islamic Savings fund collection shows that public trust in savings products continues to increase, this is indicated by the relatively high growth of 19.43%. The high interest in the community for savings products was due to the more attractive features of savings products in the form of ATM cards, mobile banking and QUAT QRIS that have resulted in the accumulation of funds that continues to grow with accumulations greater than the previous year. The efforts that have been made in order to increase the collection of Sharia Savings funds include: GIRO WADIAH Jenis giro yang ditawarkan oleh Bank BPD DIY Unit Syariah sebanyak 4 (empat) jenis giro dengan akad wadiah yang terdiri dari Giro Wadiah Pemerintah Pusat, Giro Wadiah Pemerintah Daerah, Giro Wadiah Lembaga, Badan dan Perusahaan Pemerintah, dan Giro Wadiah Swasta. WADIAH CURRENT ACCOUNTS There are 4 (four) types of current accounts with wadiah contract offered by Bank BPD DIY’s Sharia Unit, they are Wadiah Current Accounts of Central Government, Wadiah Current Accounts of Regional Government, Wadiah Current Accounts of Foundation, Agencies and Government Enterprise, and Private Wadiah Current Accounts. • Conducting intensive marketing and collaborating financial management with new institutions including schools, educational institutions, etc. • Promoting through print, electronic, and social media. • Conducting meetings, dissemination, and presentations. • Conducting promotions through sponsorship activities in collaboration with educational institutions. Tabel Jumlah Dana Giro Wadiah Table of Total Wadiah Current Accounts Fund (dalam jutaan Rupiah/in IDR million) Pertumbuhan Growth Dana Giro Wadiah 2021 2020 Nominal % (1) (2) (3) (4) = (2)-(3) (5) = (4)/(3) Dana Giro Wadiah yang Dihimpun 97.978 48.079 49.899 103,79% Laporan Tahunan 2021 Wadiah Current Accounts Fund (6) Collected Wadiah Current Accounts Funds
175. 173 Management Discussion and Analysis of Bank Performance Giro wadiah di akhir tahun 2021 tercatat sebesar Rp97 ,99 miliar, naik Rp49,90 miliar atau 103,79% bila dibandingkan dengan akhir tahun 2020 sebesar Rp48,08 miliar. Peningkatan giro wadiah pada tahun 2021 disebabkan oleh meningkatnya saldo giro eksisting, peningkatan ini tidak lepas dari peran aktif crossselling dan tindak lanjut dari maintenance nasabah lama. Wadiah demand deposits at the end of 2021 were recorded at IDR97.99 billion, an increase of IDR49.90 billion or 103.79% when compared to the end of 2020 of IDR48.08 billion. The increase in wadiah demand deposits in 2021 was due to an increase in existing demand deposits, this increase could not be separated from the active role of cross-selling and follow-up from the maintenance of old customers. DEPOSITO BERJANGKA Penghimpunan dana berdasarkan prinsip syariah juga berupa simpanan berjangka/deposito yang terbagi dalam 4 (empat) jenis, yaitu deposito berjangka 1 bulan, 3 bulan, 6 bulan, dan 12 bulan. TIME DEPOSITS Fund collection based on sharia principles is also available in the form of Time Deposits divided into 4 (four) types, namely Time Deposit with 1 month tenor, 3 months tenor, 6 months tenor, and 12 months tenor. Tabel Jumlah Dana Deposito Berjangka Table of Total Time Deposit Funds (dalam jutaan Rupiah/in IDR million) Dana Deposito Berjangka Syariah 2021 2020 (1) (2) (3) Pihak berelasi 3.041 2.565 Pertumbuhan Growth Nominal % (4) = (2)-(3) (5) = (4)/(3) 475 18,53% Sharia Time Deposit Funds (6) Related parties Pihak ketiga 277.795 229.016 48.778 21,30% Third party Deposito Berjangka 280.835 231.582 49.254 21,27% Time Deposits BPD DIY mencatatkan deposito berjangka dari perbankan syariah sampai dengan akhir tahun 2021 sebesar Rp280,84 miliar, naik Rp49,25 miliar atau 21,27% bila dibandingkan dengan akhir tahun 2020 sebesar Rp231,58 miliar. Kenaikan tersebut berasal dari pertumbuhan deposito berjangka perbankan syariah dari pihak berelasi dan pihak ketiga masingmasing sebesar Rp475 juta dan Rp48,79 miliar. Pertumbuhan deposito berjangka pada tahun 2021 disebabkan oleh adanya beberapa giro instansi yang bergeser ke produk deposito dan ada pengembangan dari deposito instansi baru pada tahun 2021. BPD DIY recorded time deposits from Sharia banking until the end of 2021 reaching IDR280.84 billion, an increase of IDR49.25 billion or 21.27% when compared to the end of 2020 of IDR231.58 billion. The increase came from the growth of sharia banking time deposits from related parties and third parties by IDR475 million and IDR48.79 billion, respectively. The growth of time deposits in 2021 was due to the presence of several agency demand deposits which shifted to deposit products and the development of new agency deposits in 2021. Pembiayaan Syariah Sharia Financing Pembiayaan syariah Bank BPD DIY terdiri dari pembiayaan syariah produktif dan non produktif. Bank BPD DIY memberikan kemudahan layanan dengan memberikan keanekaragaman produk pembiayaan syariah. Berbagai jenis kebutuhan dapat difasilitasi sesuai dengan keinginan para nasabah yang terbagi dalam: 1. Pembiayaan syariah produktif, terdiri dari: a. Modal kerja b.Investasi c.Sindikasi 2. Pembiayaan syariah non produktif atau disebut juga pembiayaan syariah konsumsi. Sharia Financing of Bank BPD DIY consists of Productive and Non-Productive Sharia Financing. Bank BPD DIY provides ease of service by providing diverse sharia financing products. The Bank strives to deliver products that can accommodate various needs of the customers, which were divided into: 1. Productive Sharia Financing, consisting of: a. Working Capital b.Investment c.Syndicated 2.Non-productive Sharia Financing or also known as Consumer Sharia Financing 2021 Annual Report
176. 174 Analisis dan Pembahasan Manajemen atas Kinerja Bank Tabel Pembiayaan Syariah Table of Sharia Financing (dalam jutaan Rupiah/in IDR million) Pembiayaan Syariah 2021 2020 (1) (2) (3) Pertumbuhan Growth Nominal % (4) = (2)-(3) (5) = (4)/(3) Pembiayaan Syariah Produktif Modal Kerja Sharia Financing (6) Productive Sharia Financing 45.420 40.769 4.651 11,41% Working Capital Investasi 250.341 163.346 86.994 53,26% Investment Sindikasi 218.803 276.607 (57.804) (20,90%) Syndicate Pembiayaan Syariah Non Produktif Non-Productive Sharia Financing Konsumsi 324.940 331.981 (7.041) (2,12%) Consumer Jumlah Pembiayaan Syariah 839.504 812.704 26.800 3,30% Total Sharia Financing (9.022) (9.251) 229 (2,48%) Allowance for Impairment Losses 830.482 803.452 27.030 3,36% Sharia Financing – Net Penyisihan Kerugian Penurunan Nilai Pembiayaan Syariah - Bersih Sampai dengan akhir tahun 2021, Bank BPD DIY mencatatkan jumlah pembiayaan syariah - bersih dari perbankan syariah sebesar Rp830,48 miliar, naik Rp27,03 miliar atau 3,36% bila dibandingkan dengan akhir tahun 2020 sebesar Rp803,45 miliar. Kenaikan tersebut terutama disebabkan oleh pertumbuhan pembiayaan syariah investasi yang naik sebesar Rp87,00 miliar atau 53,26%, dan diikuti dengan kenaikan kredit modal kerja sebesar Rp4,65 miliar atau 11,41%. Until the end of 2020, BPD DIY recorded the amount of sharia-net financing from Sharia bankingof IDR830.48 billion, an increase of IDR27.03 billion or 3.36% compared to the end of 2020 of IDR803.45 billion. This increase was mainly due to the growth of investment sharia financing which increased by IDR87.00 billion or 53.26%, and was followed by an increase in working capital loans of IDR4.65 billion or 11.41%. Upaya strategis yang telah dilakukan untuk meningkatkan pembiayaan adalah, antara lain: • Melakukan pemetaan kepada calon nasabah pembiayaan berpotensi dilanjutkan pertemuan, sosialisasi dan presentasi sehingga terjalin kerjasama pembiayaan. •Melakukan monitoring terhadap pencapaian target dan evaluasi secara berkala terhadap pencapaian target. The strategic efforts that have been made to increase financing include, among others: • Conducted mapping to prospective financing customers followed by meetings, dissemination, and presentations so that financing cooperation is established. • Monitored the achievement of targets and periodically evaluated the achievement of targets. Tabel Pembiayaan Syariah Berdasarkan Sektor Ekonomi Table of Sharia Financing Based on Economic Sector (dalam jutaan Rupiah/in IDR million) Pertumbuhan Growth Pembiayaan Syariah Berdasarkan Sektor Ekonomi 2021 2020 (1) (2) (3) 324.940 331.956 (7.016) (2,11%) Household 55.762 124.518 (68.756) (55,22%) Construction 145.381 132.675 12.706 9,58% Education Services Rumah Tangga Konstruksi Jasa Pendidikan Nominal % (4) = (2)-(3) (5) = (4)/(3) Sharia Financing Based on Economic Sector (6) Jasa Kesehatan dan Kegiatan Sosial 107.815 96.128 11.687 12,16% Health Services and Social Activities Perantara Keuangan 40.246 21.093 19.153 90,80% Financial Intermediary Laporan Tahunan 2021
177. 175 Management Discussion and Analysis of Bank Performance Pembiayaan Syariah Berdasarkan Sektor Ekonomi 2021 2020 (1) (2) (3) Perdagangan Besar dan Eceran 69.536 18.844 Pertumbuhan Growth Sharia Financing Based on Economic Sector Nominal % (4) = (2)-(3) (5) = (4)/(3) 50.692 269,01% Wholesale and Retail Trade (6) Jasa Kemasyarakatan, Sosial Budaya, Hiburan dan Perorangan Lainnya 16.922 15.890 1.032 6,50% Community, Socio-Cultural, Entertainment and Other Individual Services Real Estate, Usaha Persewaan dan Jasa Perusahaan 5.876 4.321 1.555 35,99% Real Estate, Rental Business and Corporate Services Pertanian, Perburuan dan Kehutanan 6.519 6.851 (332) (4,84%) Agriculture, Hunting and Forestry Industri Pengolahan 12.290 6.799 5.491 80,76% Processing industry Penyediaan Akomodasi dan Penyediaan Makan Minum 10.424 3.970 6.454 162,56% Provision of Accommodation and Provision of Food and Drink Listrik, Gas dan Air 0 1.044 (1.044) (100,00%) Electricity, Gas and Water Perikanan 967 454 513 113,10% Fishery Transportasi, Pergudangan dan Komunikasi 778 249 529 212,29% Transportation, Warehousing and Communication Jasa Perorangan yang Melayani Rumah Tangga 506 540 (34) (6,26%) Individual Services Serving Households Administrasi Pemerintahan, Pertahanan dan Jaminan Sosial Wajib 39.542 43.372 (3.830) (8,83%) Mandatory Government Administration, Defense and Social Security Pertambangan dan Penggalian 2.000 4.000 (2.000) (50%) Mining and excavation 839.504 812.704 26.800 3,30% Total Sharia Financing (9.022) (9.251) 299 (2,48%) Allowance for Impairment Losses 830.482 803.452 27.030 3,36% Disbursement of Funds - Net Jumlah Pembiayaan Syariah Penyisihan Kerugian Penurunan Nilai Penyaluran Dana – Bersih Di tahun 2021, Bank BPD DIY melakukan kegiatan pembiayaan syariah pada 17 (tujuh belas) sektor ekonomi dengan 3 (tiga) sektor nilai kredit terbesar sebagai berikut: 1. Sektor rumah tangga di tahun 2021 memberikan kontribusi penyaluran kredit syariah sebesar Rp324,94 miliar, turun Rp7,02 miliar atau 2,11% bila dibandingkan dengan tahun 2020 sebesar Rp331,96 miliar. Dari segi komposisi, sektor rumah tangga berkontribusi sebesar 38,71% dari jumlah penyaluran kredit tahun 2021. 2.Sektor jasa pendidikan di tahun 2021 memberikan kontribusi pembiayaan syariah sebesar Rp145,38 miliar, naik Rp12,71 miliar atau 9,58% bila dibandingkan dengan tahun 2020 sebesar Rp132,68 miliar. Dari segi komposisi, sektor konstruksi berkontribusi sebesar 17,32% dari jumlah pembiayaan syariah tahun 2021. 3. Sektor jasa kesehatan dan kegiatan sosial di tahun 2021 memberikan kontribusi pembiayaan syariah sebesar Rp107,82 miliar, naik Rp11,69 miliar atau 12,84% bila dibandingkan dengan tahun 2020 sebesar Rp96,13 miliar. Dari segi komposisi, Sektor jasa kesehatan dan kegiatan sosial berkontribusi sebesar 12,84% dari jumlah pembiayaan syariah tahun 2021. In 2021, BPD DIY carried out sharia financing activities in 17 (seventeen) economic sectors with 3 (three) largest credit value sectors as follows: 1. The household sector in 2021 contributed to the distribution of sharia loans of IDR324.94 billion, a decrease of IDR7.02 billion or 2.11% when compared to 2020 of IDR331.96 billion. In terms of composition, the household sector contributed 38.71% of total loan disbursement in 2021. 2. The education services sector in 2021 contributed to sharia financing of IDR145.38 billion, an increase of IDR12.71 billion or 9.58% compared to 2020 of IDR132.68 billion. In terms of composition, the construction sector contributed 17.32% of the total sharia financing in 2021. 3. The health services sector and social activities in 2021 contributed to sharia financing of IDR107.82 billion, an increase of IDR11.69 billion or 12.84% compared to 2020 of IDR96.13 billion. In terms of composition, the health services sector and social activities contributed 12.84% of the total sharia financing in 2021. 2021 Annual Report
178. 176 Analisis dan Pembahasan Manajemen atas Kinerja Bank Jasa dan Layanan Syariah Sharia Services Dalam rangka memberikan kemudahan kepada nasabah dalam melakukan transaksi keuangan , Bank BPD DIY telah mengembangkan layanan dalam bentuk jasa kiriman uang melalui kliring Bank Indonesia dan Bank Indonesia-Real Time Gross Settlement (BI-RTGS), payment point, dan memberikan fitur ATM untuk jenis tabungan tertentu. To facilitate customers in conducting financial transactions, Bank BPD DIY has developed services in the form of money transfer services through clearing of Bank Indonesia and Bank Indonesia-Real Time Gross Settlement (BI-RTGS), payment points, and providing ATM features for certain types of savings. Tabel Jasa dan Layanan Transaksi Syariah Table of Sharia Transaction Services (dalam jutaan Rupiah/in IDR million) Jasa dan Layanan Transaksi Syariah 2021 2020 (1) (2) (3) Transaksi ATM Provisi Kiriman Uang dan Inkaso Transaksi Payment Point Total Pertumbuhan Growth Nominal % (4) = (2)-(3) (5) = (4)/ (3) Sharia Transaction Services (6) 749,91 566,51 183,40 32,40% ATM transactions 25,79 20,27 5,52 27,20% Provision for Remittances and Inkaso 28,94 25,32 3,62 14,30% Payment Point Transactions 804,64 612,10 192,54 31,50% Total Pendapatan jasa dan layanan perbankan syariah pada tahun 2021 sebesar Rp749,91 juta meningkat Rp183,40 juta atau 32,40% dibandingkan tahun 2020 sebesar Rp566,51 juta. Faktor utama peningkatan tersebut disebabkan oleh semakin banyak nasabah yang merasakan manfaat dan keuntungan fasilitas BPD DIY Syariah sehingga mempercayakan kebutuhan transaksi keuangan kepada BPD DIY Syariah dengan memanfaatkan jasa dan layanan yang diberikan. Selain itu BPD DIY Syariah giat meningkatkan jasa layanan perbankan digital seperti mobile banking, Quick Response Code Indonesian Standard Ultimate Automated Transaction (QUAT QRIS) BPD DIY, Cash Management System (CMS), Short Message Service (SMS) notifikasi dan optimalisasi penggunaan kartu ATM oleh nasabah. Revenue from sharia banking services in 2021 reached IDR749.91 million, an increase of IDR183.40 million or 32.40% compared to 2020 of IDR566.51 million. The main factor of the increase was the increasing number of customers who felt the benefits of Bank BPD DIY Sharia facilities so that entrusting the needs of financial transactions to Bank BPD DIY Sharia by utilizing the provided services. In addition, Bank BPD DIY was active in improving digital banking services, such as mobile banking, Quick Response Code Indonesian Standard Ultimate Automated Transaction (QUAT QRIS) Bank BPD DIY, Cash Management System (CMS), Short Message Service (SMS) notification and optimizing the use of ATM cards by customers. Pendapatan dan Profitabilitas Segmen Income and Profitability Segment Informasi yang berkaitan dengan pendapatan dan profitabilitas segmen disajikan dalam tabel di bawah ini: Information relating to segment income and profitability is presented in the table below: Tabel Pendapatan dan Profitabilitas Segmen Operasi Table of Operating Segment Income and Profitability (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pertumbuhan Growth Nominal % (4) = (2)-(3) (5) = (4)/(3) Jumlah Aset Konvensional Syariah Laporan Tahunan 2021 Description (6) Total Asset 14.255.108 13.344.454 910.654 6,82% Conventional 1.567.097 1.383.214 183.883 13,29% Sharia
179. 177 Management Discussion and Analysis of Bank Performance Uraian 2021 2020 (1) (2) Jumlah Eliminasi Jumlah Aset Bersih Pertumbuhan Growth Description Nominal % (3) (4) = (2)-(3) (5) = (4)/(3) 15.822.205 14.727.668 1.094.537 7,43% Total (56.872) (20.621) (36.251) 175,80% Elimination 15.765.333 14.707.047 1.058.286 7,20% Total Net Assets Pendapatan operasional Konvensional (6) Operating Income 1.116.421 1.098.345 18.076 1,65% Conventional Syariah 73.612 72.420 1.192 1,65% Sharia Jumlah 1.190.033 1.170.765 19.268 1,65% Total - - - - Elimination 1.190.033 1.170.765 19.268 1,65% Total Net Operating Income Eliminasi Jumlah Pendapatan Operasional Bersih Laba operasional Konvensional Operating Profit 310.951 279.032 31.919 11,44% Conventional Syariah 44.595 44.595 0 0% Sharia Jumlah 355.546 323.627 31.919 9,86% Total Eliminasi Jumlah Laba Operasional Bersih - - - - Elimination 355.546 323.627 31.919 9,86% Total Net Operating Profit 292.565 268.185 24.380 9,09% Conventional Laba sebelum pajak Konvensional Profit Before Tax Syariah 53.436 44.573 8.863 19,88% Sharia Jumlah 346.000 312.758 33.242 10,63% Total - - - - Elimination 346.000 312.758 33.242 10,63% Total Net Profit Before Tax Eliminasi Jumlah Laba Sebelum Pajak Bersih Pada segmen operasi jumlah aset atahun 2021 sebesar Rp15,77 triliun, meningkat 7,20% atau Rp1,06 miliar dibandingkan dengan tahun 2020 yang sebesar Rp1,15 triliun. Peningkatan tersebut berasal dari pertumbuhan aset dari segmen konvensional sebesar 13,29% atau Rp183,88 miliar. In the operating segment, total assets in 2021 reached IDR15.77 trillion, an increase of 7.20% or IDR1.06 billion compared to 2020 which was IDR1.15 trillion. This increase came from the growth of assets from the conventional segment by 13.29% or IDR183.88 billion. Pendapatan operasional segmen operasi tahun 2021 sebesar Rp1,19 triliun, meningkat 1,65% atau Rp19,27 miliar dibandingkan dengan tahun 2020 yang sebesar Rp1,17 triliun. Peningkatan tersebut berasal dari pertumbuhan pendapatan segmen konvensional sebesar 1,65% atau Rp18,08 miliar. Operating income for the operating segment in2021 was IDR1.19 trillion, an increase of 1.65% or IDR19.27 billion compared to 2020 which was IDR1.17 trillion. The increase came from the conventional segment revenue growth of 1.65% or IDR18.08 billion. Di sisi lain laba operasional segmen operasi tahun 2021 sebesar Rp355,55 miliar, meningkat 9,86% atau Rp31,92 miliar dibandingkan dengan tahun 2020 yang sebesar Rp323,63 miliar. Peningkatan tersebut sejalan dengan peningkatan laba sebelum pajak sebesar 10,63% dari Rp312,76 miliar di tahun 2020 menjadi Rp346,00 milar di tahun 2021. On the other hand, the operating profit of the operating segment in 2021 was IDR355.55 billion, an increase of 9.86% or IDR31.92 billion compared to 2020 which was IDR323.63 billion. This increase was in line with the increase in profit before tax by 10.63% from IDR312.76 billion in 2020 to IDR346.00 billion in 2021. 2021 Annual Report
180. 178 Analisis dan Pembahasan Manajemen atas Kinerja Bank Tinjauan Keuangan Financial Review Tinjauan keuangan yang diuraikan berikut mengacu kepada Laporan Keuangan untuk tahun yang berakhir tanggal 31 Desember 2021 yang disajikan dalam Laporan Tahunan ini . Laporan Keuangan telah diaudit oleh Kantor Akuntan Publik Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan dan Rekan dan mendapat opini menyajikan secara wajar, dalam semua hal yang material, posisi keuangan PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta pada tanggal 31 Desember 2021 serta kinerja keuangan dan arus kas untuk tahun yang berakhir pada tanggal tersebut sesuai dengan Standar Akuntansi Keuangan di Indonesia. The financial review described below referred to the Financial Statements for the year ended December 31, 2021 which were presented in this Annual Report. The Financial Report had been audited by the Public Accounting Firm Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan and Partners and received an opinion presenting fairly, in all material respects, the financial position of PT Bank Pembangunan Daerah Istimewa Yogyakarta on December 31, 2021 as well as financial performance and cash flows for the year ended on that date in accordance with Indonesian Financial Accounting Standards. Kinerja Keuangan Financial Performance Kinerja keuangan Bank BPD DIY terdiri atas kinerja Laporan Posisi Keuangan, Laporan Laba Rugi dan Penghasilan Komprehensif Lain serta Laporan Arus Kas disajikan sebagai berikut. The financial performance of Bank BPD DIY consists of the performance of the Statement of Financial Position, the Statement of Profit and Loss and Other Comprehensive Income as well as the Cash Flow Statement which is presented as follows. Laporan Posisi Keuangan Statement of Financial Position Tabel Laporan Posisi Keuangan Table of Statement of Financial Position (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) ASET Kas Giro pada Bank Indonesia Giro pada bank lain Penyisihan kerugian penurunan nilai Penempatan pada Bank Indonesia dan bank lain Penyisihan kerugian penurunan nilai Laporan Tahunan 2021 (6) ASSET 399.176 448.929 (49.753) (11,08%) Cash 803.499 436.946 366.553 83,89% Current accounts with Bank Indonesia 15225 31.449 (16.224) (51,59%) Current accounts with Other Banks (2) (1) (1) 53,55% Provision for impairment losses 15.224 31.448 (16.224) (51,59%) 3.760.250 3.473.415 286.835 8,26% Placements with Bank Indonesia and other banks (2.982) (20.000) 17.018 (85,09%) Provision for impairment losses 3.757.268 3.453.415 303.853 8,80% Kredit yang diberikan Pihak berelasi Description Loans 9.413 8.782 631 7,18% Related parties
181. 179 Management Discussion and Analysis of Bank Performance Uraian 2021 2020 (1) (2) (3) Pihak ketiga Penyisihan kerugian penurunan nilai Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) 8.458.673 8.061.715 396.958 4,92% (315.969) (306.571) (9.398) 3,07% 8.152.117 7.763.927 388.191 5,00% Pembiayaan syariah Pihak berelasi Description (6) Third party Provision for impairment losses Sharia financing 456 482 (26) (5,34%) Related parties 839.048 812.221 26.827 3,30% Third party (9.022) (9.251) 229 (2,48%) 830.482 803.452 27.030 3,36% Efek-efek untuk tujuan investasi 1.362.908 1.417.102 (54.194) (3,82%) Securities for investment purposes Penyisihan kerugian penurunan nilai (2.780) (3.300) 520 (15,75%) Provision for impairment losses 1.360.128 1.413.802 (53.674) (3,80%) 442.451 413.012 29.439 7,13% Acquisition cost (229.511) (223.220) (6.291) 2,82% Accumulated depreciation 212.940 189.793 23.148 12,20% Pihak ketiga Penyisihan kerugian penurunan nilai Aset tetap Biaya perolehan Akumulasi penyusutan Nilai buku, neto Fixed assets Aset tak berwujud Biaya perolehan Akumulasi penyusutan Akumulasi penyusutan Aset pajak tangguhan - bersih Aset lain-lain JUMLAH ASET 29.804 27.691 2.113 7,63% Acquisition cost (24.659) (20.404) (4.255) 20,85% Accumulated depreciation 5.145 7.287 (2.142) (29,39%) Usage rights assets 90.273 29.522 60.751 205,78% Acquisition cost (22.920) (7.601) (15.319) 201,54% Accumulated depreciation 67.353 21.921 45.432 207,25% 32.417 24.996 7.421 29,69% Deferred tax asset - net 129.584 111.131 18.453 16,60% Other assets 15.765.333 14.707.047 1.058.288 7,20% TOTAL ASSETS LIABILITAS DAN EKUITAS LIABILITY AND EQUITY LIABILITAS Liabilitas segera LIABILITY 48.409 191.454 (143.045) (74,72%) Simpanan dari nasabah dan nasabah syariah Pihak Berelasi Book value, net Intangible assets Aset hak guna Biaya perolehan Provision for impairment losses Immediate liability Deposits from sharia customers and customers 1.689.372 1.624.166 65.206 4,01% Related Parties 2021 Annual Report
182. 180 Analisis dan Pembahasan Manajemen atas Kinerja Bank Pertumbuhan Growth Uraian 2021 2020 (1) (2) (3) 10.624.093 10.270.374 353.719 3,44% 12.313.466 11.894.540 418.926 3,52% Pihak Ketiga Description Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) (6) Third Party Simpanan dari bank lain Deposits from other banks Pihak Ketiga 463.885 82.930 380.955 459,37% Third Party Utang pajak Tax Debt Pajak penghasilan badan 14.023 16.909 (2.886) (17,07%) Corporate income tax 9.070 13.080 (4.010) (30,66%) Other taxes 23.093 29.989 (6.896) (23,00%) Total tax payable Pinjaman yang Diterima 32.136 21.980 10.156 46,21% Loans Received Liabilitas sewa 42.668 8.602 34.066 396,03% Lease liabilities 1.581 3.245 (1.664) (51,28%) Estimated losses on commitments and contingencies 171.435 123.024 48.411 39,35% Other liabilities 13.096.673 12.355.764 740.909 6,00% TOTAL LIABILITIES Pajak lainnya Jumlah utang pajak Estimasi kerugian atas komitmen dan kontinjensi Liabilitas lain-lain JUMLAH LIABILITAS EKUITAS EQUITY Modal saham 1.699.398 1.559.398 14.000 8,98% Capital stock 142.881 65.000 77.881 119,82% Fund for paid up capital Dana setoran modal Saldo Laba Profit Balance Telah ditentukan penggunaannya 557.034 486.263 70.771 14,55% Appropriated Belum di tentukan penggunaannya 269.347 240.622 28.725 11,94% Unappropriated JUMLAH EKUITAS 2.668.660 2.351.283 317.377 13,50% TOTAL EQUITY JUMLAH LIABILITAS DAN EKUITAS 15.765.333 14.707.047 1.058.288 7,20% TOTAL LIABILITIES AND EQUITY Grafik Laporan Posisi Keuangan Graph of Statement of Financial Position Aset Asset Liabilitas Liability 14.707,05 15.765,33 12.355,76 2020 2021 (dalam miliar Rupiah/in IDR billion) Laporan Tahunan 2021 Ekuitas Equity 2020 13.096,67 2021 (dalam miliar Rupiah/in IDR billion) 2.351,28 2.668,66 2020 2021 (dalam miliar Rupiah/in IDR billion)
183. 181 Management Discussion and Analysis of Bank Performance Aset Asset Aset tahun 2021 sebesar Rp15 ,77 triliun, meningkat 7,20% atau Rp1,06 triliun dibandingkan dengan tahun 20202 yang sebesar Rp14,71 triliun. Peningkatan tersebut khususnya berasal dari pertumbuhan giro-giro pada bank indonesia sebesar 83,89% atau Rp366,55 miliar. Assets in 2021 reached IDR15.77 trillion, an increase of 7.20% or IDR1.06 trillion compared to 20202 which was IDR14.71 trillion. The increase in particular came from the growth in demand deposits at Bank Indonesia of 83.89% or IDR366.55 billion. Tabel Aset Table of Asset (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) ASET Kas Giro pada Bank Indonesia Giro pada bank lain Penyisihan kerugian penurunan nilai Penempatan pada Bank Indonesia dan bank lain Penyisihan kerugian penurunan nilai Pihak ketiga Penyisihan kerugian penurunan nilai 399.176 448.929 (49.753) (11,08%) Cash 803.499 436.946 366.553 83,89% Current accounts with Bank Indonesia 15225 31.449 (16.224) (51,59%) Current accounts with Other Banks (2) (1) (1) 53,55% Provision for impairment losses 15.224 31.448 (16.224) (51,59%) 3.760.250 3.473.415 286.835 8,26% Placements with Bank Indonesia and other banks (2.982) (20.000) 17.018 (85,09%) Provision for impairment losses 3.757.268 3.453.415 303.853 8,80% Loans 9.413 8.782 631 7,18% Related parties 8.458.673 8.061.715 396.958 4,92% Third party (315.969) (306.571) (9.398) 3,07% 8.152.117 7.763.927 388.191 5,00% Pembiayaan syariah Pihak berelasi (6) ASET Kredit yang diberikan Pihak berelasi Description Provision for impairment losses Sharia financing 456 482 (26) (5,34%) Related parties 839.048 812.221 26.827 3,30% Third party (9.022) (9.251) 229 (2,48%) 830.482 803.452 27.030 3,36% Efek-efek untuk tujuan investasi 1.362.908 1.417.102 (54.194) (3,82%) Securities for investment purposes Penyisihan kerugian penurunan nilai (2.780) (3.300) 520 (15,75%) Provision for impairment losses 1.360.128 1.413.802 (53.674) (3,80%) Pihak ketiga Penyisihan kerugian penurunan nilai Provision for impairment losses 2021 Annual Report
184. 182 Analisis dan Pembahasan Manajemen atas Kinerja Bank Uraian 2021 2020 (1) (2) (3) Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Description (6) Aset tetap Fixed assets Biaya perolehan Akumulasi penyusutan Nilai buku, neto 442.451 413.012 29.439 7,13% Acquisition cost (229.511) (223.220) (6.291) 2,82% Accumulated depreciation 212.940 189.793 23.148 12,20% Book value, net Aset takberwujud Biaya perolehan Akumulasi penyusutan Intangible assets 29.804 27.691 2.113 7,63% Acquisition cost (24.659) (20.404) (4.255) 20,85% Accumulated depreciation 5.145 7.287 (2.142) (29,39%) 90.273 29.522 60.751 205,78% Acquisition cost (22.920) (7.601) (15.319) 201,54% Accumulated depreciation 67.353 21.921 45.432 207,25% Aset hak guna Usage rights assets Biaya perolehan Akumulasi penyusutan Aset pajak tangguhan - bersih 32.417 24.996 7.421 29,69% Deferred tax asset - net Aset lain-lain 129.584 111.131 18.453 16,60% Other assets Jumlah Aset 15.765.333 14.707.047 1.058.288 7,20% Total Asset KAS Kas tahun 2021 sebesar Rp399,18 miliar, menurun 11,08% atau Rp49,75 miliar dibandingkan dengan tahun 2020 yang sebesar Rp448,93 miliar. Penurunan tersebut khususnya berasal dari menurunnya kas dari mata uang Rupiah dan mata uang Asing, masing-masing mengalami penurunan sebesar 11,08% dan 17,02%. CASH Cash in 2021 was IDR399.18 billion, decreased by 11.08% or IDR49.75 billion compared to 2020 which was IDR448.93 billion. The decrease was mainly due to the decrease in cash from Rupiah and foreign currencies, which decreased by 11.08% and 17.02%, respectively. Tabel Kas Table of Cash (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) 399.051 Rupiah Mata uang asing Jumlah Laporan Tahunan 2021 Pertumbuhan Growth Description Rp/IDR % (3) (4) = (2)-(3) (5) = (4)/(3) 448.779 (49.728) (11,08%) Rupiah (6) 125 151 (26) (17,02%) Foreign Currency 399.176 448.929 (49.753) (11,08%) Total
185. 183 Management Discussion and Analysis of Bank Performance GIRO PADA BANK INDONESIA Giro pada Bank Indonesia tahun 2021 sebesar Rp803 ,50 miliar, meningkat 83,89% atau Rp366,55 miliar dibandingkan dengan tahun 2020 yang sebesar Rp436,95 miliar. Peningkatan tersebut khususnya berasal dari meningkatnya giro pada Bank Indonesia dari konvensional sebesar 86,95% atau Rp361,98 miliar. Giro pada Bank Indonesia seluruhnya dalam mata uang Rupiah. CURRENT ACCOUNTS WITH BANK INDONESIA Current accounts with Bank Indonesia in 2021 reached IDR803.50 billion, an increase of 83.89% or IDR366.55 billion compared to 2020 which was IDR436.95 billion. The increase in particular came from the increase in demand deposits at Bank Indonesia from conventional by 86.95% or IDR361.98 billion. Current accounts with Bank Indonesia were entirely denominated in Rupiah. Tabel Giro Pada Bank Indonesia Table of Current accounts with Bank Indonesia (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) 778.300 Konvensional Pertumbuhan Growth Description Rp/IDR % (3) (4) = (2)-(3) (5) = (4)/(3) 416.322 361.978 86,95% Conventional (6) Syariah 25.199 20.624 4.575 22,19% Sharia Jumlah 803.499 436.946 366.553 83,89% Total GIRO PADA BANK LAIN Giro pada bank lain tahun 2021 sebesar Rp15,22 miliar, menurun 51,59% atau Rp16,22 miliar dibandingkan dengan tahun 2020 yang sebesar Rp31,45 miliar. Penurunan tersebut khususnya berasal dari menurunnya giro dari bank umum sebesar 51,76% atau Rp16,23 miliar. CURRENT ACCOUNTS WITH OTHER BANKS Current accounts with other banks in 2021 reached IDR15.22 billion, decreased by 51.59% or IDR16.22 billion compared to 2020 which was IDR31.45 billion. This decrease was mainly due to a decrease in demand deposits from commercial banks by 51.76% or IDR16.23 billion. Tabel Giro Pada Bank Lain Table of Current Accounts With Other Banks (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Bank Pemerintah Daerah Bank umum Penyisihan kerugian penurunan nilai Jumlah 101 95 Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) 6 Description (6) 6,74% Regional Banks Commercial Banks 15.124 31.353 (16.229) (51,76%) 15.225 31.449 (16.224) (51,59%) (2) (1) (1) 53,55% Provision for impairment losses 15.224 31.448 (16.224) (51,59%) Total 2021 Annual Report
186. 184 Analisis dan Pembahasan Manajemen atas Kinerja Bank PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN Penempatan pada bank indonesia dan bank lain tahun 2021 sebesar Rp3 ,45 triliun, meningkat 9,51% atau Rp300,01 miliar dibandingkan dengan tahun 2020 yang sebesar Rp3,15 triliun. Peningkatan tersebut khususnya berasal dari pertumbuhan deposit facility sebesar 243,01% atau Rp2,30 triliun. PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS Placements with bank indonesia and other banks in 2021 reached IDR3.45 trillion, an increase of 9.51% or IDR300.01 billion compared to 2020 which was IDR3.15 trillion. The increase in particular came from the deposit facility growth of 243.01% or IDR2.30 trillion. Tabel Penempatan pada Bank Indonesia dan Bank Lain Table of Placements With Bank Indonesia and Other Banks (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Deposit facility Call money Deposito on call Deposito berjangka Penyisihan kerugian penurunan nilai Jumlah Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) 3.253.415 948.502 2.304.914 243,01% Description (6) Deposit facility 20.000 1.325.000 (1.305.000) (98,49%) Call money 200.000 870.000 (670.000) (77,01%) Deposito on call 3.473.415 3.153.502 319.914 10,14% Time deposit (20.000) (100) (19.900) 19.900,00% Provision for impairment losses 3.453.415 3.153.402 300.014 9,51% Total KREDIT YANG DIBERIKAN Kredit yang diberikan tahun 2021 sebesar Rp8,15 triliun, meningkat 5,00% atau Rp338,19 miliar dibandingkan dengan tahun 2020 yang sebesar Rp7,76 triliun. Peningkatan tersebut khususnya berasal dari pertumbuhan kredit modal kerja sebesar 19,88% atau Rp337,73 miliar. LOANS Loans disbursed in 2021 reached IDR8.15 trillion, an increase of 5.00% or IDR338.19 billion compared to 2020 which was IDR7.76 trillion. The increase in particular came from the growth of working capital loans of 19.88% or IDR337.73 billion. Tabel Kredit yang Diberikan Table of Kredit yang Diberikan (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Pihak berelasi Konsumsi Description (6) Related parties 9.413 8.782 631 7,18% Consumption 4.408.235 4.254.789 153.446 3,61% Consumption Investasi 1.320.437 1.185.782 134.655 11,36% Investment Modal kerja 2.036.902 1.699.173 337.729 19,88% Working capital Syndicate Pihak ketiga Konsumsi Sindikasi Jumlah Third party 693.098 921.971 (228.873) (24,82%) 8.458.673 8.061.715 396.958 4,92% 8.468.086 8.070.498 397.588 4,93% Total Penyisihan kerugian penurunan nilai (315.969) (306.571) (9.398) 3,07% Provision for impairment losses Jumlah - bersih 8.152.117 7.763.927 388.190 5,00% Total - Net Laporan Tahunan 2021
187. 185 Management Discussion and Analysis of Bank Performance PEMBIAYAAN SYARIAH Pembiayaan syariah tahun 2021 sebesar Rp830 ,48 miliar, meningkat 3,36% atau Rp27,03 miliar dibandingkan dengan tahun 2020 yang sebesar Rp803,45 miliar. Peningkatan tersebut khususnya berasal dari pertumbuhan pembiayaan investasi sebesar 53,26% atau Rp87,00 miliar. SHARIA FINANCING Sharia financing in 2021 reached IDR830.48 billion, an increase of 3.36% or IDR27.03 billion compared to 2020 which was IDR803.45 billion. The increase in particular came from investment financing growth of 53.26% or IDR87.00 billion. Tabel Pembiayaan Syariah Table of Sharian Financing (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Description (6) Pihak berelasi Related parties Konsumsi 456 482 (26) (5,34%) Consumption 324.484 331.498 (7.014) (2,12%) Consumption Pihak ketiga Third party Konsumsi Modal kerja Investasi Sindikasi Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih 45.420 40.769 4.651 11,41% Investment 250.341 163.346 86.995 53,26% Working capital Syndicate 218.803 276.607 (57.804) (20,90%) 839.504 812.704 26.800 3,30% Total (9.022) (9.251) 229 (2,48%) Provision for impairment losses 830.482 803.452 27.030 3,36% Total - Net EFEK-EFEK UNTUK TUJUAN INVESTASI Efek-efek untuk tujuan investasi tahun 2021 sebesar Rp1,36 triliun, menurun 3,80% atau Rp53,67 miliar dibandingkan dengan tahun 2020 yang sebesar Rp1,41 triliun. Penurunan tersebut khususnya berasal dari menurunnya efek-efek Pemerintah sebesar 2,31% atau Rp26,00 miliar. SECURITIES FOR INVESTMENT PURPOSE Securities for investment purposes in 2021 reached IDR1.36 trillion, decreased by 3.80% or IDR53.67 billion compared to 2020 which was IDR1.41 trillion. The decrease was mainly due to the decline in Government securities by 2.31% or IDR26.00 billion. Tabel Efek-Efek untuk Tujuan Investasi Table of Securities for Investment Purpose (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) Pemerintah Bank Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih Pertumbuhan Growth Description Rp/IDR % (3) (4) = (2)-(3) (5) = (4)/(3) 1.149.567 1.123.564 26.003 2,31% Government 213.341 293.537 (80.196) (27,32%) Bank 1.362.908 1.417.102 (54.194) (3,82%) Total (2.780) (3.300) 520 (15,75%) Provision for impairment losses 1.360.128 1.413.802 (53.674) (3,80%) Total - Net (6) 2021 Annual Report
188. 186 Analisis dan Pembahasan Manajemen atas Kinerja Bank ASET TETAP Aset tetap tahun 2021 sebesar Rp212 ,94 miliar, meningkat 12,20% atau Rp23,15 miliar dibandingkan dengan tahun 2020 yang sebesar Rp189,79 miliar. Peningkatan tersebut khususnya berasal dari pertumbuhan biaya perolehan inventaris bangunan sebesar 12,65% atau Rp13,91 miliar. FIXED ASSET Fixed assets in 2021 reached IDR212.94 billion, an increase of 12.20% or IDR23.15 billion compared to 2020 which was IDR189.79 billion. The increase in particular came from the growth in the cost of building inventory by 12.65% or IDR13.91 billion. Tabel Aset Tetap Table of Fixed Asset (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pertumbuhan Growth Description Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Biaya perolehan Tanah (6) Acquisition cost 77.245 77.245 - - Land Bangunan 123.820 109.912 13.908 12,65% Building Kendaraan 29.433 27.660 1.773 6,41% Vehicle Inventaris kantor 185.747 181.817 3.930 2,16% Office inventory 65 65 - - Library 26.142 16.314 9.828 60,24% Assets in progress 442.451 413.012 29.439 7,13% Total 229.511 223.220 6.291 2,82% Accumulated depreciation 212.940 189.793 23.147 12,20% Book value Perpustakaan Aset dalam penyelesaian Jumlah Akumulasi penyusutan Nilai buku ASET TAK BERWUJUD Aset tak berwujud tahun 2021 sebesar Rp5,14 miliar, menurun 29,39% atau Rp2,14 miliar dibandingkan dengan tahun 2020 yang sebesar Rp7,29 miliar. Penurunan tersebut khususnya berasal dari pertumbuhan biaya perolehan perangkat lunak sebesar 7,67% atau Rp2,11 miliar. INTANGIBLE ASSETS Intangible assets in 2021 reached IDR5.14 billion, decreased by 29.39% or IDR2.14 billion compared to 2020 which was IDR7.29 billion. The decrease was mainly due to the growth in the cost of software acquisition by 7.67% or IDR2.11 billion. Tabel Aset Tak Berwujud Table of Intangible Assets (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Biaya perolehan Perangkat lunak Description (6) Acquisition cost 29.664 27.551 2.113 7,67% Software 140 140 - 0,00% Land legal rights Jumlah 29.804 27.691 2.113 7,63% Total Akumulasi amortisasi 24.659 20.404 4.255 20,85% Accumulated amortization 5.145 7.287 (2.142) (29,39%) Book value Hak legal tanah Nilai buku Laporan Tahunan 2021
189. 187 Management Discussion and Analysis of Bank Performance ASET HAK GUNA Aset hak guna tahun 2021 sebesar Rp67 ,35 miliar, meningkat 207,25% atau Rp21,92 miliar dibandingkan dengan tahun 2020 yang sebesar Rp21,92 miliar. Peningkatan tersebut khususnya berasal dari pertumbuhan biaya perolehan mesin sebesar Rp24,80 miliar. USE RIGHT ASSETS Right to use assets in 2021 reached IDR67.35 billion, an increase of 207.25% or IDR21.92 billion compared to 2020 which was IDR21.92 billion. The increase in particular came from the growth in the cost of acquiring machinery by IDR24.80 billion. Tabel Aset Hak Guna Table of Use Right Assets (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Biaya perolehan Description (6) Acquisition cost Bangunan 32.128 18.620 13.508 72,54% Building Mesin 35.705 10.902 24.803 227,51% Machine Server 22.441 - 22.441 100,00% Server Jumlah Akumulasi penyusutan Nilai buku 90.273 29.522 60.751 205,78% Total (22.920) (7.601) (15.319) 201,54% Accumulated depreciation 67.353 21.921 45.432 207,25% Book value ASET LAIN-LAIN Aset lain-lain tahun 2021 sebesar Rp129,58 miliar, meningkat 16,60% atau Rp18,45 miliar dibandingkan dengan tahun 2020 yang sebesar Rp111,13 miliar. Peningkatan tersebut khususnya berasal dari pertumbuhan tagihan asuransi imbalan kerja sebesar Rp9,70 miliar. OTHER ASSETS Other assets in 2021 amounted to IDR129.58 billion, an increase of 16.60% or IDR18.45 billion compared to 2020 which amounted to IDR111.13 billion. The increase was primarily due to the growth in claims for employee benefits insurance by IDR9.70 billion. Tabel Aset Lain-Lain Table of Other Assets (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Description (6) Piutang bunga 85.321 83.602 1.719 2,06% Tagihan ATM 14.443 10.807 3.636 33,65% ATM bill 5.764 5.490 274 4,99% Prepaid expenses 13.643 3.943 9.700 246,00% Claims for employee benefits insurance after deducting allowance for impairment losses 5.138 2.563 2.575 100,45% Down payment 3,99% Stamp supplies and printed materials Beban dibayar dimuka Tagihan asuransi imbalan kerja setelah dikurangi cadangan kerugian penurunan nilai Uang muka Persediaan materai dan barang cetakan 2.462 2.368 Jaminan 2.181 2.170 11 0,51% Guarantee Lain-lain 632 188 444 235,90% Others 129.584 111.131 18.453 16,60% Total Jumlah 94 Interest receivables 2021 Annual Report
190. 188 Analisis dan Pembahasan Manajemen atas Kinerja Bank Liabilitas Liabilities Liabilitas tahun 2021 sebesar Rp13 ,10 triliun, meningkat 6,00% atau Rp740,98 triliun dibandingkan dengan tahun 2020 yang sebesar Rp12,36triliun. Peningkatan tersebut khususnya berasal dari pertumbuhan simpanan dari nasabah dan nasabah syariah sebesar 3,52% atau Rp418,93 miliar. Liabilities in 2021 reached IDR13.10 trillion, an increase of 6.00% or IDR740.98 trillion compared to 2020 which was IDR12.36 trillion. The increase in particular came from the growth of deposits from customers and sharia customers by 3.52% or IDR418.93 billion. Tabel Liabilitas Table of Liabilities (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) 48.409 191.454 Liabilitas segera Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) (143.045) (74,72%) Simpanan dari nasabah dan nasabah syariah Pihak Berelasi Pihak Ketiga (6) Immediate liability Deposits from customers and sharia customers 1.689.372 1.624.166 65.206 4,01% Related parties 10.624.093 10.270.374 353.719 3,44% Third party 12.313.466 11.894.540 418.926 3,52% Simpanan dari bank lain Pihak Ketiga Description Deposits from other banks 463.885 82.930 380.955 459,37% Third party 14.023 16.909 (2.886) (17.07%) Corporate income tax 9.070 13.080 (4.010) (30,66%) Other taxes 23.093 29.989 (6.896) (23,00%) Total tax payable Pinjaman yang Diterima 32.136 21.980 10.156 46,21% Loans Received Liabilitas sewa 42.668 8.602 34.066 396,03% Lease liabilities 1.581 3.245 (1.664) (51,28%) Estimated losses on commitments and contingencies Liabilitas lain-lain 171.435 123.024 48.411 39,35% Other liabilities Jumlah Liabilitas 13.096.673 12.355.764 740.909 6,00% Total Liabilities Utang pajak Tax debt Pajak penghasilan badan Pajak lainnya Jumlah utang pajak Estimasi kerugian atas komitmen dan kontinjensi LIABILITAS SEGERA Liabilitas segera tahun 2021 sebesar Rp48,41 miliar, menurun 74,71% atau Rp143,04 miliar dibandingkan dengan tahun 2020 yang sebesar Rp191,45 miliar. Penurunan tersebut khususnya berasal dari turunnya dana jatuh tempo sebesar Rp138,18 miliar. IMMEDIATE LIABILITIES Liabilities immediately in 2021 reached IDR48.41 billion, a decrease of 74.71% or IDR143.04 billion compared to 2020 which was IDR191.45 billion. This decrease was mainly due to a decrease in maturing funds of IDR138.18 billion. Tabel Liabilitas Segera Table of Immediate Liabilities (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Bank Indonesia Kiriman uang Laporan Tahunan 2021 Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Description (6) 8 7 1 14,29% Bank Indonesia 1.217 3.681 (2.464) (66,94%) Money transfer
191. 189 Management Discussion and Analysis of Bank Performance Uraian 2021 2020 (1) (2) (3) Dana titipan Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Description (6) 5.798 8.200 (2.402) (29,29%) Third party fund Dana jatuh tempo 41.387 179.565 (138.178) (76,95%) Due date deposits Jumlah 48.410 191.453 (143.043) (74,71%) Total SIMPANAN DARI NASABAH DAN NASABAH SYARIAH Simpanan dari nasabah dan nasabah syariah tahun 2021 sebesar Rp12,31 triliun, meningkat 3,52% atau Rp418,93 miliar dibandingkan dengan tahun 2020 yang sebesar Rp11,89 triliun. Peningkatan tersebut khususnya berasal dari pertumbuhan simpanan dari nasabah bank konvensional sebesar Rp252,80 triliun. DEPOSITS FROM CUSTOMERS AND SHARIA CUSTOMERS Deposits from sharia customers and customers in 2021 reached IDR12.31 trillion, an increase of 3.52% or IDR418.93 billion compared to 2020 which was IDR11.89 trillion. The increase in particular came from the growth of deposits from conventional bank customers reaching IDR252.80 trillion. Tabel Simpanan dari Nasabah dan Nasabah Syariah Table of Deposits From Customers and Sharia Customers Uraian 2021 2020 (1) (2) (dalam jutaan Rupiah/in IDR million) Pertumbuhan Growth Rp/IDR % (3) (4) = (2)-(3) (5) = (4)/(3) Simpanan dari Nasabah: Description (6) Deposits From Customers: Pihak berelasi 1.683.320 1.618.832 64.488 3,98% Related parties Pihak ketiga 9.839.595 9.651.283 188.312 1,95% Third party Jumlah 11.522.915 11.270.115 252.800 2,24% Simpanan dari Nasabah Syariah: Pihak berelasi Total Deposits From Sharia Customers: 6.052 5.334 718 13,46% Related parties Pihak ketiga 784.498 619.090 165.408 26,72% Third party Jumlah 790.550 624.424 166.126 26,60% Total 3,52% Total Deposits from Customers and Sharia Customers Jumlah Simpanan dari Nasabah dan Nasabah Syariah 12.313.466 11.894.541 SIMPANAN DARI BANK LAIN Simpanan dari bank lain tahun 2021 sebesar Rp463,89 triliun, meningkat 459,37% atau Rp380,96 triliun dibandingkan dengan tahun 2020 yang sebesar Rp82,93 triliun. Peningkatan tersebut khususnya berasal dari kenaikan simpanan dari bank lain dari pihak ketiga yaitu call money sebesar Rp300,00 miliar. 418.925 DEPOSITS FROM OTHER BANKS Deposits from other banks in 2021 reached IDR463.89 trillion, an increase of 459.37% or IDR380.96 trillion compared to 2020 which was IDR82.93 trillion. This increase was mainly due to an increase in deposits from other banks from third parties, namely call money of IDR300.00 billion. Tabel Simpanan dari Bank Lain Table of Deposits From Other Banks (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Simpanan dari bank lain: Tabungan (6) Deposits from other banks: Pihak ketiga Call money Description Third party 300.000 - 300.000 100,00% Call money 56.960 46.473 10.487 22,57% Savings deposits 2021 Annual Report
192. 190 Analisis dan Pembahasan Manajemen atas Kinerja Bank Uraian 2021 2020 (1) (2) (3) Giro 39.724 Deposito berjangka Sub jumlah 18.339 Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Description (6) 21.403 116,71% Current Accounts Time Deposits 48.000 8.000 40.300 503,75% 445.002 72.812 372.190 511,17% Sub Total Deposits from other banks sharia: Simpanan dari bank lain - syariah: Pihak ketiga Third party Tabungan Deposito berjangka Sub jumlah Jumlah 18.283 9.518 8.765 92,09% Savings deposits 600 600 - 0,00% Time Deposits 18.883 10.118 8.765 86,63% Sub Total 463.885 82.930 380.955 459,37% Total UTANG PAJAK Utang pajak tahun 2021 sebesar Rp23,09 miliar, menurun 23,00% atau Rp6,90 miliar dibandingkan dengan tahun 2020 yang sebesar Rp29,99 miliar triliun. Penurunan tersebut khususnya berasal dari turunnya utang pajak lainnya sebesar Rp4,01 miliar. TAX PAYABLE Tax payable in 2021 was IDR23.09 billion, decreased by 23.00% or IDR6.90 billion compared to 2020 which was IDR29.99 billion trillion. The decrease was mainly due to a decrease in other tax payables of IDR4.01 billion. Tabel Utang Pajak Table of Tax Payable (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pajak penghasilan badan Pajak lainnya Jumlah utang pajak 14.023 16.909 Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) (2.886) (17,07%) Description (6) Corporate Income Tax 9.070 13.080 (4.010) (30,66%) Other Tax 23.093 29.989 (6.896) (23,00%) Total Taxes Payable PINJAMAN YANG DITERIMA Pinjaman yang diterima tahun 2021 sebesar Rp32,14 miliar, meningkat 46,21% atau Rp10,16 miliar dibandingkan dengan tahun 2020 yang sebesar Rp12,36 miliar. Peningkatan tersebut khususnya berasal dari pertumbuhan pinjaman FLPP KPR sebesar Rp10,16 miliar. Pinjaman FLPP KPR merupakan Perjanjian Kerjasama Operasional (PKO) antara Laporan Tahunan 2021 Pertumbuhan Growth LOANS RECEIVED Loans in 2021 reached IDR32.14 billion, an increase of 46.21% or IDR10.16 billion compared to 2020 which was IDR12.36 billion. The increase in particular came from the growth of FLPP KPR loans of IDR10.16 billion. The FLPP KPR loan was an Operational Cooperation Agreement (PKO) between the Housing Financing Center of the Ministry of Public Housing of
193. 191 Management Discussion and Analysis of Bank Performance Pusat Pembiayaan Perumahan Kementerian Perumahan Rakyat Republik Indonesia dengan PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta berdasarkan Perjanjian Kerjasama Operasional No .13/SK.9/HK.02.04/07/2014 dan No.0161/OM 0004 tentang penyaluran dana Fasilitas Likuiditas Pembiayaan Perumahan (FLPP) dalam rangka pembiayaan kredit pemilikan rumah sejahtera. Tujuan pemberian pinjaman adalah sebagai sumber dana bagi penyaluran pembiayaan dalam rangka pengadaan perumahan melalui KPR Sejahtera kepada masyarakat berpenghasilan rendah. the Republic of Indonesia and PT Bank Pembangunan Daerah Istimewa Yogyakarta based on the Operational Cooperation Agreement No.13/SK.9/HK.02.04/07/2014 and No.0161 /OM 0004 concerning the distribution of funds for the Housing Financing Liquidity Facility (FLPP) in the context of financing prosperous housing loans. The purpose of providing loans became a source of funds for financing distribution in the context of housing procurement through KPR Sejahtera to lowincome communities. Tabel Pinjaman yang Diterima Table of Loans Received (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pinjaman FLPP KPR Dana kelolaan Jumlah 31.557 Pertumbuhan Growth 21.401 Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) 10.156 Description (6) 47,46% FLPP KPR Loan 579 579 - 0,00% Managed fund 32.136 21.980 10.156 46,21% Total LIABILITAS SEWA Liabilitas sewa tahun 2021 sebesar Rp42,67 miliar, meningkat 396,08% atau Rp34,07 miliar dibandingkan dengan tahun 2020 yang sebesar Rp8,60 miliar. Peningkatan tersebut khususnya berasal dari pertumbuhan liabilitas sewa mesin sebesar Rp12,42 miliar. LEASE LIABILITIES Lease liability in 2021 reached IDR42.67 billion, an increase of 396.08% or IDR34.07 billion compared to 2020 which was IDR8.60 billion. The increase in particular came from the growth in machine rental liabilities of IDR12.42 billion. Tabel Liabilitas Sewa Table of Lease Liabilities (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Server 21.733 - 21.733 Mesin 20.935 8.519 - 82 42.668 8.601 Bangunan Jumlah Description (6) 100,00% Server 12.416 145,74% Machine (82) (100,00%) Building 34.067 396,08% Total 2021 Annual Report
194. 192 Analisis dan Pembahasan Manajemen atas Kinerja Bank ESTIMASI KERUGIAN ATAS KOMITMEN DAN KONTINJENSI Sesuai dengan implementasi PSAK 71 maka Bank membentuk estimasi kerugian atas komitmen dan kontinjensi pada tahun 2021 sebesar Rp1 ,58 miliar, menurun 51,28% atau Rp1,66 miliar dibandingkan dengan tahun 2020 yang sebesar Rp3,25 miliar. Penurunan tersebut khususnya berasal dari menurunnya fasilitas kredit kepada nasabah yang belum ditarik sebesar Rp1,51 miliar. ESTIMATED LOSS OF COMMITMENTS AND CONTINGENCIES In accordance with the implementation of PSAK 71, the Bank established an estimated loss on commitments and contingencies in 2021 of IDR1.58 billion, a decrease of 51.28% or IDR1.66 billion compared to 2020 which was IDR3.25 billion. This decrease was mainly due to a decrease in credit facilities to customers that had not been withdrawn by IDR1.51 billion. Tabel Estimasi Kerugian atas Komitmen dan Kontinjensi Table of Estimated Loss of Commitments and Contingencies (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Garansi bank yang diterbitkan Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Description (6) 425 578 (153) (26,64%) Garansi bank yang diterbitkan Fasilitas kredit kepada nasabah yang belum ditarik 1.156 2.667 (1.511) (56,66%) Fasilitas kredit kepada nasabah yang belum ditarik Jumlah 1.581 3.245 (1.664) (51,28%) Jumlah LIABILITAS LAIN-LAIN Liabilitas lain-lain tahun 2021 sebesar Rp171,43 miliar, meningkat 39,35% atau Rp48,41 miliar dibandingkan dengan tahun 2020 yang sebesar Rp123,02 miliar. Peningkatan tersebut khususnya berasal dari adanya program remunerasi sebesar Rp34,23 miliar. OTHER LIABILITIES Other liabilities in 2021 reached IDR171.43 billion, an increase of 39.35% or IDR48.41 billion compared to 2020 which was IDR123.02 billion. The increase in particular came from the existence of a remuneration program of IDR34.23 billion. Tabel Liabilitas Lain-Lain Table of Other Liabilities (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Description (6) Jasa produksi 55.216 49.327 5.889 11,94% Production service Program remunerasi 34.234 0 34.234 100,00% Remuneration program Program cuti besar 24.631 24.965 (334) (1,34%) Great leave program Setoran jaminan 15.451 16.567 (1.116) (6,74%) Guarantee deposit Program penghargaan Direksi 14.028 7300 6.728 92,16% Directors rewards program Jasa pengabdian 6.708 4.826 1.882 39,00% Dedication services Biaya yang masih harus dibayar 2.773 4.496 (1.723) (38,32%) Accrued cost Imbalan kerja lainnya 2.673 2.448 225 9,19% Other employee benefits Provisi bank garansi diterima dimuka 2.519 170 2.349 1381,76% Bank guarantee provisions are received in advance Administrasi kredit diterima dimuka 197 154 43 27,92% Credit administration accepted upfront Dana kesejahteraan 271 0 271 100,00% Welfare fund Lain-lain 12.732 12.770 (38) (0,30%) Others Jumlah 171.433 123.023 48.410 39,35% Total Laporan Tahunan 2021
195. 193 Management Discussion and Analysis of Bank Performance Ekuitas Equity Ekuitas tahun 2021 sebesar Rp2 ,67 triliun, meningkat 13,50% atau Rp317,38 miliar dibandingkan dengan tahun 2020 yang sebesar Rp2,35 triliun. Peningkatan tersebut khususnya berasal dari pertumbuhan modal saham sebesar 8,98% atau Rp140,00 miliar. Equity in 2021 reached IDR2.67 trillion, an increase of 13.50% or IDR317.38 billion compared to 2020 which was IDR2.35 trillion. The increase in particular came from the share capital growth of 8.98% or IDR140.00 billion. Tabel Ekuitas Table of Equity (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Modal saham Dana setoran modal Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Description (6) 1.699.398 1.559.398 140.000 8,98% Capital Stock 142.881 65.000 77.881 119,82% Capital Deposit Fund Saldo Laba Retained Earnings Telah ditentukan penggunaannya 557.034 486.263 70.771 14,55% Appropriated Belum di tentukan penggunaannya 269.347 240.622 28.725 11,94% Unappropriated 2.668.660 2.351.283 317.377 13,50% Jumlah Ekuitas Total Equity Modal Saham Share Capital Modal saham tahun 2021 sebesar Rp1,70 triliun, meningkat 8,98% atau Rp140,29 miliar dibandingkan dengan tahun 2020 yang sebesar Rp1,60 triliun. Peningkatan tersebut khususnya berasal dari pertumbuhan modal saham dari Pemerintah Daerah Daerah Istimewa Yogyakarta sebesar 9,43% atau Rp75,00 miliar. The share capital in 2021 reached IDR1.70 trillion, an increase of 8.98% or IDR140.29 billion compared to 2020 which was IDR1.60 trillion. The increase in particular came from the growth of share capital from the Yogyakarta Special Province of 9.43% or IDR75.00 billion. Tabel Modal Saham Table of Share Capital (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Pemerintah Daerah Daerah Istimewa Yogyakarta Description (6) Regional Government 870.440 795.440 75.000 9,43% Pemerintah Kota/Kabupaten: Special Region of Yogyakarta Municipility/Regency Government: Kabupaten Sleman 262.513 262.513 - 0,00% Sleman Regency Kota Yogyakarta 209.145 189.145 20.000 10,57% Yogyakarta City Kabupaten Bantul 151.700 151.700 - 0,00% Bantul Regency Kabupaten Gunungkidul 116.300 91.300 25.000 27,38% Gunungkidul Regency Kabupaten Kulon Progo 89.300 69.300 20.000 28,86% Kulon Progo Regency 1.699.398 1.559.398 140.000 8,98% Modal saham Share Capital 2021 Annual Report
196. 194 Analisis dan Pembahasan Manajemen atas Kinerja Bank Dana Setoran Modal Capital Deposit Fund Dana setoran modal tahun 2021 sebesar Rp142 ,88 miliar, meningkat 119,82% atau Rp77,88 miliar dibandingkan dengan tahun 2020 yang sebesar Rp65,00 miliar. Pada 31 Desember 2021, dana setoran modal sebesar Rp142,88 miliar merupakan setoran modal dari Provinsi Daerah Istimewa Yogyakarta, Kota Yogyakarta, Kabupaten Sleman, Kabupaten Bantul, Kabupaten Gunungkidul dan Kabupaten Kulon Progo masing-masing sebesar Rp37,06 miliar, Rp45,48 miliar, Rp5,00 miliar, Rp5,34 miliar, Rp5,00 miliar dan Rp45,00 miliar. The paid-in capital in 2021 reached IDR142.88 billion, an increase of 119.82% or IDR77.88 billion compared to 2020 which was IDR65.00 billion. As of December 31, 2021, the paid-in capital amounting to IDR142.88 billion was paid-in capital from the Province of the Special Region of Yogyakarta, Yogyakarta City, Sleman Regency, Bantul Regency, Gunungkidul Regency and Kulon Progo Regency respectively of IDR37.06 billion, IDR45.48 billion, IDR5.00 billion, IDR5.34 billion, IDR5.00 billion and IDR45.00 billion. Tabel Dana Setoran Modal Table of Capital Deposit Fund (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Description (6) Saldo awal 65.000 93.291 (28.291) (30,33%) Beginning balance Setoran modal tahun berjalan 217.881 166.000 51.881 31,25% Current year's capital payments Reclassification of general reserves Reklasifikasi dari cadangan umum Reklasifikasi ke modal ditempatkan dan disetor penuh Saldo akhir (140.000) (194.291) (54.291) (27,94%) Reclassification to issued and fully paid-up capital 142.881 65.000 77.881 119,82% Ending balance Saldo Laba Retained Earnings Saldo laba tahun 2021 sebesar Rp826,38 miliar, meningkat 13,69% atau Rp99,50 miliar dibandingkan dengan tahun 2020 yang sebesar Rp726,89 miliar. Peningkatan tersebut terutama berasal dari meningkatnya saldo laba yang telah ditentukan penggunaannya sebesar Rp70,41 miliar. The balance of profit in 2021 reached IDR826.38 billion, an increase of 13.69% or IDR99.50 billion compared to 2020 which was IDR726.89 billion. The increase was mainly due to the increase in retained earnings determined to be used by IDR70.41 billion. Tabel Saldo Laba Table of Retained Earnings (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Telah ditentukan penggunaannya 557.034 486.263 Belum ditentukan penggunaannya 269.347 240.622 Jumlah 826.381 726.885 Laporan Tahunan 2021 Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) 70.771 Description (6) 14.55% Appropriated 28.725 11.94% Unappropriated 99.496 13,69% Total
197. 195 Management Discussion and Analysis of Bank Performance Tabel Rincian Saldo Laba Table of Retained Earnings Details (dalam jutaan Rupiah/in IDR million) Uraian Telah Ditentukan Penggunaannya Appropriated Retained Earnings Belum Ditentukan Penggunaannya Unappropriated Retained Earnings Description (1) (2) (3) (4) Saldo 31 Desember 2019 549.667 271.549 Balance as of December 31, 2019 - (143.271) Impact of early adoption of PSAK 71 549.667 128.278 Balance on January 1, 2020, after the impact of the initial application of PSAK 71 Setoran modal - - Paid-up capital Reklasifikasi ke tambahan modal disetor - - Reclassification to additional paid-in capital Reklasifikasi dari cadangan menjadi laba ditahan (144.354) 144.354 Reclassification of reserves to retained earnings 1.083 (1.083) Adjustment of retained earnings to general reserves 79.867 (79.867) Dampak Penerapan awal PSAK 71 Saldo 1 Januari 2020, setelah dampak penerapan awal PSAK 71 Penyesuaian laba ditahan ke cadangan umum Pembagian laba tahun 2019: Profit distribution for 2019: Cadangan umum Dividen General backup (191.682) Jumlah laba komprehensif tahun berjalan Dividend - 240.622 Total comprehensive income for the year 486.263 240.622 Balance December 31, 2020 Setoran modal - - Paid-up capital Reklasifikasi ke tambahan modal disetor - - Reclassification to additional paid-in capital Profit distribution for 2020: Saldo 31 Desember 2020 Pembagian laba tahun 2020: Cadangan umum Dividen (70.771) General backup - (169.851) - 269.347 Total comprehensive income for the year 557.034 269.347 Balance December 31, 2021 Jumlah laba komprehensif tahun berjalan Saldo 31 Desember 2021 70.771 Laporan Laba Rugi dan Penghasilan Komprehensif Lain Dividend Statements of Profit or Loss and Other Comprehensive Income Tabel Laporan Laba Rugi dan Penghasilan Komprehensif Lain Table of Statements of Profit or Loss and Other Comprehensive Income (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pertumbuhan Growth % (4) = (2)-(3) (5) = (4)/(3) PENDAPATAN DAN BEBAN OPERASIONAL Pendapatan bunga Beban bunga Pendapatan bunga - bersih Description Rp/IDR (6) OPERATIONAL INCOME AND EXPENSES 1.091.643 1.086.885 4.758 0,44% Interest income (242.028) (224.359) 17.669 7,88% Interest expense 849.615 862.527 (12.912) (1,50%) Net interest income 2021 Annual Report
198. 196 Analisis dan Pembahasan Manajemen atas Kinerja Bank Uraian 2021 2020 (1) (2) (3) Pendapatan operasional lainnya Pertumbuhan Growth Description Rp/IDR % (4) = (2)-(3) (5) = (4)/(3)   (6) Other operating income Provisi dan komisi kredit dan pembiayaan 1.751 2.232 (481) (21,55%) Credit and financing fees and commissions Provisi dan komisi selain dari kredit yang diberikan 33.236 27.845 5.391 19,36% Fees and commissions other than the credit given Imbalan jasa 44.636 40.475 4.161 10,28% Recompense 5 14 (9) (64,29%) Profits on foreign currency transactions - net 18.761 13.314 5.447 40,91% Others 98.389 83.879 14.510 17,30% Total other operating income Keuntungan transaksi mata uang asing - bersih Lain-lain Jumlah pendapatan operasional lainnya Beban operasional lainnya Penyisihan kerugian penurunan nilai atas aset keuangan dan nonkeuangan   Other operating expenses 10.033 (42.509) 52.542 123,60% Allowance for impairment losses on financial and non-financial assets Umum dan administrasi (211.356) (196.641) 14.715 7,48% General and administration Tenaga kerja (357.691) (340.164) 17.527 5,15% Employment Lain-lain (33.444) (43.465) (10.021) (23,06%) Others (592.458) (622.779) (30.321) (4,87%) Total other operating expenses 355.546 323.627 31.919 9,86% OPERATIONAL PROFIT Jumlah beban operasional lainnya LABA OPERASIONAL PENDAPATAN (BEBAN) NON-OPERASIONAL Pendapatan non-operasional NON-OPERATIONAL REVENUE (EXPENSE) 4.215 1.157 3.058 264,30% Non-operating income Beban non-operasional (13.761) (12.026) (1.735) 14,43% Non-operating expense PENDAPATAN (BEBAN) NONOPERASIONAL - BERSIH (9.546) (10.869) (1.323) (12,17%) NON-OPERATIONAL REVENUE (EXPENSE) - NET 346.000 312.758 33.242 10,63% INCOME BEFORE INCOME TAX EXPENSES LABA SEBELUM BEBAN PAJAK PENGHASILAN BEBAN PAJAK PENGHASILAN Pajak kini INCOME TAX EXPENSES (84.074) (82.112) (1.962) 2,39% Current tax 7.421 9.976 (2.555) (25,61%) Deferred tax BEBAN PAJAK PENGHASILAN (76.653) (72.136) (4.517) 6,26% INCOME TAX EXPENSES LABA BERSIH 269.347 240.622 28.725 11,94% NET PROFIT PENGHASILAN KOMPREHENSIF LAIN -  -     OTHER COMPREHENSIVE INCOME JUMLAH LABA KOMPREHENSIF TAHUN BERJALAN 269.347 240.622 28.725 11,94% TOTAL COMPREHENSIVE INCOME FOR THE YEAR Pajak tangguhan Laporan Tahunan 2021
199. 197 Management Discussion and Analysis of Bank Performance Grafik Laporan Laba Rugi dan Penghasilan Komprehensif Lain Pendapatan Bunga Bersih Interest Income - Net 862 ,53 Pendapatan Operasional Lainnya Other Operating Income Laba Operasional Operational Profit Laba Bersih Net Profit 849,61 323,63 355,55 269,35 240,62 2021 (dalam miliar Rupiah/ in IDR billion) 269,35 240,62 98,39 83,88 2020 Laba Komperhensif Tahun Berjalan Comprehensive Income fot The Year 2020 2021 2020 (dalam miliar Rupiah/ in IDR billion) 2021 2020 (dalam miliar Rupiah/ in IDR billion) 2021 (dalam miliar Rupiah/ in IDR billion) 2020 2021 (dalam miliar Rupiah/ in IDR billion) Pendapatan Bunga - Bersih Interest Income – Net Pendapatan bunga bersih tahun 2021 sebesar Rp849,62 miliar, menurun 1,50% atau Rp12,91 miliar dibandingkan dengan tahun 2020 yang sebesar Rp862,53 miliar. Penurunan tersebut khususnya berasal dari meningkatnya beban bunga sebesar 7,78% atau Rp17,67 miliar. Net interest income in 2021 was IDR849.62 billion, a decrease of 1.50% or IDR12.91 billion compared to 2020 which was IDR862.53 billion. The decrease was mainly due to the increase in interest expense by 7.78% or IDR17.67 billion. Tabel Pendapatan Bunga Bersih Table of Net Interest Income (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pendapatan bunga Beban bunga Pendapatan bunga - bersih Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Description (6) 1.091.643 1.086.885 4.758 0,44% Interest income (242.028) (224.359) (17.669) 7,88% Interest expense 849.615 862.527 (12.912) (1,50%) Interest income - net 2021 Annual Report
200. 198 Analisis dan Pembahasan Manajemen atas Kinerja Bank Pendapatan Bunga Interest Income Pendapatan bunga dan syariah tahun 2021 sebesar Rp1 ,09 triliun, meningkat 0,44% atau Rp4,76 miliar dibandingkan dengan tahun 2020 yang sebesar Rp1,08 triliun. Peningkatan tersebut khususnya berasal dari meningkatnya pendapatan bunga dari penempatan pada Bank Indonesia sebesar Rp26,11 miliar. Interest and sharia income in 2021 reached IDR1.09 trillion, an increase of 0.44% or IDR4.76 billion compared to 2020 which was IDR1.08 trillion. The increase in particular came from the increase in interest income from placements with Bank Indonesia by IDR26.11 billion. Tabel Pendapatan Bunga dan Syariah Table of Interest Income and Sharia (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) Pertumbuhan Growth Description Rp/IDR % (3) (4) = (2)-(3) (5) = (4)/(3) 804.070 818.697 (14.626) (1,79%) Loans granted 124.770 98.665 26.105 26,46% Placement with Bank Indonesia 73.612 72.420 1.192 1,65% Sharia profit sharing Efek-efek untuk tujuan investasi 72.060 65.068 6.992 10,75% Securities for investment purposes Penempatan pada bank lain 16.820 31.776 (14.956) (47,07%) Placement with other banks Kredit yang diberikan Penempatan pada Bank Indonesia Bagi hasil syariah Giro pada bank lain Jumlah (6) 311 260 51 19,57% Current accounts with other banks 1.091.643 1.086.885 4.758 0,44% Total Beban Bunga Interest Expense Beban bunga dan syariah tahun 2021 sebesar Rp242,03 miliar, meningkat 7,88% atau Rp17,67 miliar dibandingkan dengan tahun 2020 yang sebesar Rp224,36 miliar. Peningkatan tersebut khususnya berasal dari meningkatnya beban bunga deposito berjangka dari simpanan nasabah sebesar Rp17,90 miliar. Interest and sharia expenses in 2021 reached IDR242.03 billion, an increase of 7.88% or IDR17.67 billion compared to 2020 which was IDR224.36 billion. The increase was mainly due to the increase in interest expense on time deposits from customer deposits of IDR17.90 billion. Tabel Beban Bunga dan Bagi Hasil Syariah Table of Interest Expense and Sharia Profit Sharing (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Simpanan dari nasabah Deposito berjangka Description (6) Deposits from customers 123.193 105.291 17.903 17,00% Time Deposit Giro 43.231 47.379 (4.148) (8,76%) Current Account Tabungan Sutera 24.158 25.248 (1.090) (4,32%) Sutera Savings Laporan Tahunan 2021
201. 199 Management Discussion and Analysis of Bank Performance Uraian 2021 2020 (1) (2) (3) Tabungan Simpeda 13.841 Tabungan Tunas Bagi hasil Shafa Pertumbuhan Growth Description Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) 12.187 1.654 13,57% 7.028 8.619 (1.590) (18,45%) Tunas Savings 502 611 (109) (17,83%) Shafa profit sharing 191 316 (125) (39,58%) TabunganKu 0,22 0,07 0,15 230,14% Simpel Saving 1.059 1.036 23 2,26% Savings Deposito berjangka 354 207 147 70,94% Time Deposit Giro 232 177 55 30,93% Current Account 95 2.390 (2.295) (96,01%) Call money 129 68 61 88,76% Loans received TabunganKu Tabungan Simpel Simpanan dari bank lain Tabungan Call money Pinjaman yang diterima (6) Simpeda Savings Deposits from other banks Lain-lain Others Premi penjaminan simpanan Jumlah 28.014 20.830 7.184 34,49% 242.028 224.359 17.670 7,88% Deposit insurance premium Total Pendapatan Operasional Lainnya Other Operating Income Pendapatan operasional lainnya tahun 2021 sebesar Rp98,39 miliar, meningkat 17,30% atau Rp14,51 miliar dibandingkan dengan tahun 2020 yang sebesar Rp83,88 miliar. Peningkatan tersebut khususnya berasal dari kenaikan pendapatan lain-lain sebesar 40,91% atau Rp5,45 miliar. Other operating income in 2021 was IDR98.39 billion, an increase of 17.30% or IDR14.51 billion compared to 2020 which was IDR83.88 billion. The increase mainly came from the increase in other income by 40.91% or IDR5.45 billion. Tabel Pendapatan Operasional Lainnya Table of Other Operating Income (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Description (6) Provisi dan komisi kredit dan pembiayaan 1.751 2.232 (481) (21,55%) Loans and financing fees and commissions Provisi dan komisi selain dari kredit yang diberikan 33.236 27.845 5.391 19,36% Fees and Commissioners Not Related to Loans Imbalan jasa 44.636 40.475 4.161 10,28% Service Fees 5 14 (9) (64,29%) Gains on Foreign Exchange – Net 18.761 13.314 5.447 40,91% Others 98.389 83.879 14.510 17,30% Total other operating income Keuntungan transaksi mata uang asing - bersih Lain-lain Jumlah pendapatan operasional lainnya 2021 Annual Report
202. 200 Analisis dan Pembahasan Manajemen atas Kinerja Bank Beban Operasional Lainnya Other Operational Expenses Beban operasional lainnya tahun 2021 sebesar Rp622 ,78 miliar, menurun 4,87% atau Rp30,32 miliar dibandingkan dengan tahun 2020 yang sebesar Rp592,46 miliar. Penurunan tersebut khususnya berasal dari turunnya beban operasional lain- lain sebesar 23,06% atau Rp10,02 miliar. Other operating expenses in 2021 reached IDR622.78 billion, a decrease of 4.87% or IDR30.32 billion compared to 2020 which was IDR592.46 billion. The decrease was mainly due to the decrease in other operating expenses by 23.06% or IDR10.02 billion. Tabel Beban Operasional Lainnya Table of Other Operational Expenses (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) Pertumbuhan Growth Description Rp/IDR % (3) (4) = (2)-(3) (5) = (4)/(3) 10.033 (42.509) 52.542 (123,60%) Provision for Impairment Losses on Financial and NonFinancial Assets Umum dan administrasi (211.356) (196.641) 14.715 7,48% General and Administrative Expenses Tenaga kerja (357.691) (340.164) 17.527 5,15% Personnel Expenses Lain-lain (33.444) (43.465) (10.021) (23,06%) Others (4,87%) Total Other Operational Expenses Penyisihan kerugian penurunan nilai atas aset keuangan dan nonkeuangan Jumlah beban operasional lainnya (592.458) (622.779) (30.321) (6) Laba Operasional Operational Profit Laba operasional tahun 2021 sebesar Rp355,55 miliar, meningkat 9,86% atau Rp31,92 miliar dibandingkan dengan tahun 2020 yang sebesar Rp323,63 miliar. Hal tersebut khususnya berasal dari kenaikan pendapatan operasional lainnya sebesar 17,30% atau Rp14,51 miliar. Operating profit in 2021 was IDR355.55 billion, an increase of 9.86% or IDR31.92 billion compared to 2020 which was IDR323.63 billion. This was mainly due to an increase in other operating income by 17.30% or IDR14.51 billion. Tabel Laba Operasional Table of Operational Profit (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) Pendapatan bunga - bersih Pendapatan operasional lainnya Beban operasional lainnya Laba Operasional Laporan Tahunan 2021 Pertumbuhan Growth Description Rp/IDR % (3) (4) = (2)-(3) (5) = (4)/(3) 849.615 862.527 (12.912) (1,50%) Interest income - net 98.389 83.879 14.510 17,30% Other operating income (592.458) (622.779) (30.321) (4,87%) Other operating expenses 355.546 323.627 31.919 9,86% Operational Profit (6)
203. 201 Management Discussion and Analysis of Bank Performance Pendapatan dan (Beban) Non Operasional - Bersih Non-Operational Income and (Expenses) – Net Pendapatan dan (beban) non operasional - bersih tahun 2021 sebesar Rp9,55 miliar, meningkat 12,17% atau Rp1,32 miliar dibandingkan dengan tahun 2020 yang sebesar Rp10,87 miliar. Hal tersebut khususnya berasal dari meningkatnya pendapatan non operasional sebesar 264,30% atau Rp3,06 miliar. Non-operating income and (expenses) - net in 2021 reached IDR9.55 billion, an increase of 12.17% or IDR1.32 billion compared to 2020 which was IDR10.87 billion. This was mainly due to the increase in non-operating income by 264.30% or IDR3.06 billion. Tabel Laba Pendapatan dan (Beban) Non Operasional - Bersih Table of Non-Operational Income and (Expenses) - Net (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pendapatan non-operasional Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Description (6) 4.215 1.157 3.058 264,30% Non-Operating Income Beban non-operasional (13.761) (12.026) (1.735) (14,43%) Non-Operating Expenses Pendapatan (Beban) NonOperasional - Bersih (9.546) (10.869) 1.323 12,17% Non-Operational Income (Expenses) - Net Laba Sebelum Beban Pajak Penghasilan Profit Before Income Tax Expense Laba sebelum beban pajak penghasilan tahun 2021 sebesar Rp346,00 miliar, meningkat 10,63% atau Rp33,24 miliar dibandingkan dengan tahun 2020 yang sebesar Rp312,76 miliar. Hal tersebut sejalan dengan naiknya laba operasional sebesar 9,86% atau Rp31,92 miliar. Profit before income tax expense in 2021 was IDR346.00 billion, an increase of 10.63% or IDR33.24 billion compared to 2020 which was IDR312.76 billion. This was in line with the increase in operating profit by 9.86% or IDR31.92 billion. Tabel Laba Sebelum Beban Pajak Penghasilan Table of Profit Before Income Tax Expense (dalam jutaan Rupiah/in IDR million) Pertumbuhan Growth Uraian 2021 2020 (1) (2) (3) 355.546 323.627 31.919 9,86% Operational Profit (9.546) (10.869) 1.323 (12,17%) Non-Operating Income (Expenses) - Net 346.000 312.758 33.242 10,63% Profit Before Income Tax Expense Laba Operasional Pendapatan (Beban) NonOperasional - Bersih Laba Sebelum Beban Pajak Penghasilan Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Description (6) 2021 Annual Report
204. 202 Analisis dan Pembahasan Manajemen atas Kinerja Bank Beban Pajak Penghasilan Income Tax Expenses Beban pajak penghasilan tahun 2021 sebesar Rp76 ,65 miliar, meningkat 6,26% atau Rp4,52 miliar dibandingkan dengan tahun 2020 yang sebesar Rp72,14 miliar. Hal tersebut khususnya berasal dari meningkatnya beban pajak kini sebesar 2,39% atau Rp1,96 miliar. Income tax expense in 2021 reached IDR76.65 billion, an increase of 6.26% or IDR4.52 billion compared to 2020 which was IDR72.14 billion. This was mainly due to the increase in the current tax burden of 2.39% or IDR1.96 billion. Tabel Beban Pajak Penghasilan Table of Income Tax Expenses (dalam jutaan Rupiah/in IDR million) Pertumbuhan Growth Uraian 2021 2020 (1) (2) (3) (84.074) (82.112) 1.962 2,39% Current tax 7.421 9.976 (2.555) (25,61%) Deferred tax 76.653 72.136 4.517 6,26% Income Tax Expense Pajak kini Pajak tangguhan Beban Pajak Penghasilan Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) Description (6) Laba Bersih Net Profit Laba bersih tahun 2021 sebesar Rp269,35 miliar, meningkat 11,94% atau Rp28,73 miliar dibandingkan dengan tahun 2020 yang sebesar Rp240,62 miliar. Hal tersebut sejalan dengan meningkatnya laba sebelum beban pajak penghasilan sebesar 10,63% atau Rp33,24 miliar. Net profit in 2021 was IDR269.35 billion, an increase of 11.94% or IDR28.73 billion compared to 2020 which was IDR240.62 billion. This was in line with the increase in profit before income tax expense by 10.63% or IDR33.24 billion. Tabel Laba Bersih Table of Net Profit (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) Laba Sebelum Beban Pajak Penghasilan Pertumbuhan Growth Description Rp/IDR % (3) (4) = (2)-(3) (5) = (4)/(3) (6) 346.000 312.758 33.242 10,63% Profit Before Income Tax Expense Beban Pajak Penghasilan (76.653) (72.136) (4.517) 6,26% Income Tax Expense Laba Bersih 269.347 240.622 28.725 11,94% Net Profit Laporan Tahunan 2021
205. 203 Management Discussion and Analysis of Bank Performance Laba Komprehensif Tahun Berjalan Comprehensive Profit for The Year Laba komprehensif tahun berjalan tahun 2021 sebesar Rp269 ,35 miliar, meningkat 11,94% atau Rp28,73 miliar dibandingkan dengan tahun 2020 yang sebesar Rp240,62 miliar. Hal tersebut sejalan dengan meningkatnya laba bersih di tahun 2021. Comprehensive profit for the year 2021 was IDR269.35 billion, an increase of 11.94% or IDR28.73 billion compared to 2020 which was IDR240.62 billion. This was in line with the increase in net profit in 2021. Tabel Laba Komprehensif Tahun Berjalan Table of Comprehensive Profit for the Year (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) Laba Bersih Description Rp/IDR % (3) (4) = (2)-(3) (5) = (4)/(3) 269.347 240.622 28.725 11,94% Net Profit - - - - Other Comprehensive Income 269.347 240.622 28.725 11,94% Comprehensive Profit for the Year Penghasilan Komprehensif Lain Laba Komprehensif Tahun Berjalan Pertumbuhan Growth Laporan Arus Kas (6) Statements of Cash Flows Tabel Laporan Arus Kas Table of Statements of Cash Flows (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 (1) (2) (3) Pertumbuhan Growth Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) ARUS KAS DARI AKTIVITAS OPERASI Description (6) CASH FLOWS FROM OPERATING ACTIVITIES Penerimaan bunga, provisi dan komisi 1.089.925 1.046.786 43.139 4,12% Receiving interest, fees and commissions Pembayaran bunga, provisi dan komisi (244.059) (223.711) (20.348) 9,10% Payment of interest, fees and commissions Pembayaran beban karyawan (322.435) (342.579) 20.144 (5,88%) Payment of employee expenses Pembayaran beban umum dan administrasi (163.562) (153.945) (9.617) 6,25% Payment of general and administrative expenses 98.417 83.543 14.874 17,80% Receipts from other operating income Pembayaran untuk beban operasional lainnya (25.631) (32.016) (6.385) (19,94%) Payment for other operating expenses Pembayaran beban nonoperasional (9.528) (10.968) (1.440) (13,13%) Payment of non-operating expenses (86.960) (75.605) (11.355) 15,02% Payment of income tax 336.167 291.505 44.662 15,32% Cash receipts before changes in operating assets and liabilities Penerimaan dari pendapatan operasional lainnya Pembayaran pajak penghasilan Penerimaan kas sebelum perubahan dalam aset dan liabilitas operasi 2021 Annual Report
206. 204 Analisis dan Pembahasan Manajemen atas Kinerja Bank Uraian 2021 2020 (1) (2) (3) Penurunan (kenaikan) dalam aset operasi: Kredit yang diberikan Pertumbuhan Growth Description Rp/IDR % (4) = (2)-(3) (5) = (4)/(3) (6)     Decrease (increase) in operating assets: 10.701 (2,57%) Loans (405.532) (416.233) Pembiayaan syariah (26.801) (67.906) 41.105 (60,53%) Sharia financing Aset hak guna (63.983) (9.323) (54.660) 586,30% Right of Use Assets Aset lain-lain (16.366) (15.553) 813 5,23% Other assets     Increase (decrease) in operating liabilities: (295.298) (193,95%) Kenaikan (penurunan) dalam liabilitas operasi: Liabilitas segera (143.046) 152.252 Simpanan dari nasabah: Immediate liability Deposits from customers: Giro 284.377 26.942 257.435 955,52% 788.131 514.359 273.772 53,23% Savings Deposito berjangka (653.583) 1.287.831 (1.941.414) (150,75%) Time deposit Simpanan dari bank lain (380.955) (1.057.091) 1.438.046 (136,04%) Deposits from other banks (34.067) (4.404) 38.471 873,55% Lease liabilities 8.759 29.578 (20.819) (70,39%) Other liabilities 523.144 731.956 (208.812) (28,53%) Net cash flow is obtained from operating activities Tabungan Liabilitas sewa Liabilitas lain-lain Arus kas bersih diperoleh dari aktivitas operasi ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTMENT ACTIVITIES Efek-efek untuk tujuan investasi Pembelian aset tetap (281.145) (46.791) (38.946) 7.845 20,14% Purchase of fixed assets (2.113) (5.267) (3.154) (59,88%) Purchase of intangible assets 7 141 647 458,87% Proceeds from sales of fixed assets (54.587) (325.217) (270.630) (83,22%) Net cash flows are obtained from (used in) investing activities Hasil penjualan aset tetap (274.674) ARUS KAS DARI AKTIVITAS PENDANAAN Penerimaan atas pinjaman yang diterima (97,70%) Securities for investment purposes (6.471) Pembelian aset takberwujud Arus kas bersih digunakan untuk aktivitas investasi Current accounts CASH FLOWS FROM FINANCING ACTIVITIES 10.156 9.624 532 5,53% Receipt of the loan received 217.881 166.000 51.881 31.25% Additional funds for paid up capital (169.851) (191.682) 21.831 (11,39%) Payment of cash dividends 58.186 (16.057) 74.243 462,37% Net cash flows are obtained from (used in) financing activities 526.743 390.681 136.062 34,83% Increase in net cash and cash equivalents Kas dan setara kas awal tahun 4.818.990 4.428.308 390.682 8,82% Cash and cash equivalents at the beginning of the year Kas dan setara kas akhir tahun 5.345.733 4.818.990 526.743 10,93% Year-end cash and cash equivalents     Cash and cash equivalents at the end of the year consist of: (49.753) (11,08%) Penambahan dana setoran modal Pembayaran dividen kas Arus kas bersih diperoleh dari (digunakan untuk) aktivitas pendanaan Kenaikan bersih kas dan setara kas Kas dan setara kas pada akhir tahun terdiri dari: Kas Giro pada Bank Indonesia Laporan Tahunan 2021   399.176 803.499 448.929 436.946 366.553 83,89% Cash Current accounts with Bank Indonesia
207. 205 Management Discussion and Analysis of Bank Performance Uraian 2021 2020 (1) (2) (3) 15.225 31.449 Giro pada bank lain Penempatan pada Bank Indonesia dan bank Pertumbuhan Growth % (4) = (2)-(3) (5) = (4)/(3) Sertifikat Bank Indonesia - jangka waktu jatuh tempo tiga bulan atau kurang sejak tanggal perolehan Jumlah kas dan setara kas (6) (16.224) (51,59%) Current accounts with other banks     Placements with Bank Indonesia and banks   Jatuh tempo tiga bulan atau kurang sejak tanggal perolehan Description Rp/IDR Maturity of three months or less from the date of acquisition 3.760.250 3.473.415 286.835 8,26% 367.586 428.251 (60.665) (14,17%) Bank Indonesia Certificates maturities of three months or less from the date of acquisition 5.345.736 4.818.990 526.746 10,93% Total cash and cash equivalents Grafik Laporan Arus Kas Graph of Statements of Cash Flows Arus Kas dari Aktivitas Operasi Cash Flows from Operating Activities Arus Kas dari Aktivitas Investasi Cash Flows from Investment Activities Arus Kas dari Aktivitas Pendanaan Cash Flows from Financing Activities 731,96 523,15 58,19 2020 2021 2020 2021 (54,59) 2020 2021 (16,06) (325,22) (dalam miliar Rupiah/in IDR billion) (dalam miliar Rupiah/in IDR billion) (dalam miliar Rupiah/in IDR billion) Arus Kas dari Aktivitas Operasi Cash Flows from Operating Activities Tahun 2021, arus kas bersih diperoleh dari aktivitas operasi sebesar Rp523,14 miliar, menurun 28,53% atau Rp208,81 miliar dibandingkan dengan tahun 2020 yang sebesar Rp731,96 miliar. Hal tersebut terutama dipengaruhi oleh pembayaran bunga, provisi dan komisi serta pembayaran pajak penghasilan. In 2021, net cash flow derived from operating activities was IDR523.14 billion, a decrease of 28.53% or IDR208.81 billion compared to 2020 which was IDR731.96 billion. This was mainly influenced by interest payments, fees and commissions as well as income tax payments. Arus Kas dari Aktivitas Investasi Cash Flows from Investment Activities Tahun 2021, arus kas bersih yang digunakan untuk aktivitas investasi sebesar Rp54,59 miliar, menurun 83,22% atau Rp270,63 miliar dibandingkan tahun 2020 yang sebesar Rp325,22 miliar. Hal tersebut terutama dipengaruhi pembelian efek-efek untuk tujuan investasi serta pembelian aset tak berwujud. In 2021, the net cash flow used for investing activities was IDR54.59 billion, a decrease of 83.22% or IDR270.63 billion compared to 2020 which was IDR325.22 billion. This was mainly influenced by the purchase of securities for investment purposes and the purchase of intangible assets. 2021 Annual Report
208. 206 Analisis dan Pembahasan Manajemen atas Kinerja Bank Arus Kas dari Aktivitas Pendanaan Cash Flows from Financing Activities Tahun 2021 , arus kas bersih diperoleh dari aktivitas pendanaan sebesar Rp58,19 miliar, sedangkan arus kas yang digunakan untuk aktivitas pendanaan tahun 2020 yang sebesar Rp16,06 miliar. Hal tersebut terutama dipengaruhi penambahan dana setoran modal dan penerimaan atas pinjaman yang diterima di tahun 2021. In 2021, the net cash flow obtained from financing activities was IDR58.19 billion, while the cash flow used for financing activities in 2020 was IDR16.06 billion. This was mainly influenced by the addition of paid-in capital and receipts from loans received in 2021. Distribusi Bagi Hasil, Pengelolaan Dana Zakat, Pengelolaan Dana Kebajikan dan Pengelolaan Dana Investasi Terikat Profit Sharing Distribution, Zakat Fund Management, Witness Fund Management and Bond Investment Funds Distribusi Bagi Hasil Distribution of Profit Sharing Pendistribusian bagi hasil dilakukan oleh bank di setiap bulan, oleh karena itu informasi yang disajikan dalam tabel di bawah ini memuat data bagi hasil untuk bulan Desember 2021 sebagai gambaran untuk tahun 2021. Jumlah saldo rata-rata penghimpunan dana yang diberikan oleh Bank BPD DIY tahun 2021 sebesar Rp597,78 miliar. Sedangkan Pendapatan yang akan Dibagihasilkan berjumlah Rp3,36 miliar. Nisbah porsi pemilik dana berkisar antara 12% hingga 48% sesuai akad pada tiap produk penghimpunan dana sebagaimana disajikan dalam tabel di bawah ini. Oleh karena itu jumlah bagi hasil yang diberikan Bank BPD DIY berjumlah Rp880,00 juta. Indikasi Rate of Return yang berkisar antara 0,84% hingga 3,25% menunjukkan bahwa bagi hasil yang diberikan kepada pemilik dana cukup kompetitif dibandingkan bank lain. The distribution of profit sharing was carried out by the bank every month, therefore the information presented in the table below contains profit sharing data for December 2021 as an illustration for 2021. The average balance of fund collection provided by Bank BPD DIY in 2021 reaching IDR597.78 billion. Meanwhile, the sharing revenue was IDR3.36 billion. The ratio of the share of fund owners ranged from 12% to 48% according to the contract for each fund raising product as presented in the table below. Therefore, the amount of profit sharing provided by Bank BPD DIY reached IDR880.00 million. Rate of Return indications ranging from 0.84% to 3.25% indicated that the profit sharing provided to fund owners was quite competitive compared to other banks. Tabel Distribusi Bagi Hasil Tahun 2021 Berdasarkan Jenis Penghimpunan Dana Table of Distribution of Profit Sharing in 2021 By Type of Fundraising (dalam jutaan Rupiah/in IDR million) Bagi Hasil Bersih/Net Revenue Sharing Jenis Penghimpunan Dana Types of Fundraising 1. 1. Liabilitas Kepada Bank Lain Liabilities to Other Banks 2.Giro Mudharabah 2. Mudharabah Current Accounts 3.Tabungan Mudharabah 3. Mudharabah Savings Saldo Rata-Rata Average Balance Pendapatan yang akan Dibagihasilkan Generated Revenue A B Porsi Pemilik Dana Fund Owner’s Portion Nisbah (%) Ratio (%) Jumlah Bagi Hasil Total Profit Sharing Indikasi Rate of Return (%) Indication of Rate of Return (%) C D E 16.409,00 92,00 14,00 13,00 0,95 - - - - - 345.293,00 1.942,00 12,50 243,00 0,84 71.085,00 400,00 46,00 184,00 3,11 4.Deposito Mudharabah 4. Mudharabah Deposits a. a. 1 Bulan 1 Month Laporan Tahunan 2021
209. 207 Management Discussion and Analysis of Bank Performance Bagi Hasil Bersih /Net Revenue Sharing Jenis Penghimpunan Dana Types of Fundraising Saldo Rata-Rata Average Balance Pendapatan yang akan Dibagihasilkan Generated Revenue A B Porsi Pemilik Dana Fund Owner’s Portion Nisbah (%) Ratio (%) Jumlah Bagi Hasil Total Profit Sharing Indikasi Rate of Return (%) Indication of Rate of Return (%) C D E b. b. 3 Bulan 3 Months 59.455,00 334,00 46,00 154,00 3,11 c. c. 6 Bulan 6 Months 25.413,00 143,00 48,00 69,00 3,25 d. d. 12 Bulan 12 Months 80.125,00 451,00 48,00 217,00 3,25 5. Surat Berharga yang diterbitkan 5. Securities Issued - - - - - 6. Pembiayaan yang Diterima 6. Funding Received - - - - - 597.780,00 3.362,00 Jumlah Total 880,00 Tabel Distribusi Bagi Hasil Tahun 2021 Berdasarkan Jenis Penyaluran Dana Table of Distribution of Profit Sharing in 2021 Based on By Type of Fundraising (dalam jutaan Rupiah/in IDR million) Jenis Penyaluran Dana Types of Fundraising 1. 1. Saldo Rata-rata Average Balance Pendapatan yang Diterima Earned Income A B Penempatan pada Bank Lain Placement with Other Banks - - 2. Surat Berharga yang dimiliki 2. Securities Owned 450.534,00 1.370,00 3. Piutang Murabahah 3. Murabahah Receivables 504.441,00 4.053,00 4. Piutang Isthisna 4. Isthisna Receivables - - 5. Piutang Multijasa 5. Multiservices Receivables - - 6. Pembiayaan Gadai 6. Pawn Financing - - 7.Pembiayaan Mudharabah 7. Mudharabah Financing 8.409,00 91,00 8. Pembiayaan Musyarakah 8. Musyarakah Financing 292.360,00 1.865,00 469,00 5,00 - - 1.256.213,00 7.384,00 9. Pembiayaan Sewa 9. Lease Financing 10. Pembiayaan Lainnya 10. Other Financing Jumlah Total 2021 Annual Report
210. 208 Analisis dan Pembahasan Manajemen atas Kinerja Bank Pengelolaan Dana Zakat Zakat Fund Management Bank BPD DIY turut mendorong kesadaran masyarakat untuk berzakat . Untuk itu Bank BPD DIY melakukan pengelolaan dana zakat dengan menghimpun dana dari muzakki dan menyalurkannya kepada mustahiq. Berikut jumlah dana zakat yang berhasil dihimpun dan disalurkan selama tahun 2020 dan 2021. Bank BPD DIY also encouraged public awareness to pay tithe. For this reason, Bank BPD DIY managed zakat funds by collecting funds from muzakki and distributing them to mustahiq. The following is the amount of zakat funds collected and distributed during 2020 and 2021. Dana Zakat yang berhasil dihimpun selama tahun 2021 berjumlah Rp3.210 juta, menurun dari tahun sebelumnya yang berjumlah Rp3.407 juta. Untuk memastikan penerima (mustahiq) tepat sasaran, Bank BPD DIY bekerja sama dengan LAZ dan BAZ baik lokal DIY maupun nasional. Bank BPD DIY menyalurkan zakat melalui LAZ sebesar Rp2.507 juta dan melalui BAZ sebesar Rp611 juta. Zakat funds collected during 2021 amounted to IDR3,210 million, a decrease from the previous year which amounted to IDR3,407 million. To ensure that the recipients (mustahiq) are right on target, Bank BPD DIY cooperates with LAZ and BAZ both local DIY and nationally. Bank BPD DIY distributed zakat through LAZ in the amount of IDR2,507 million and through BAZ in the amount of IDR611 million. Tabel Sumber dan Penggunaan Dana Zakat Tahun 2020 – 2021 Table of Sources and Distribution of Zakat Funds (dalam jutaan Rupiah/in IDR million) Uraian Saldo Awal Dana Zakat 2021 2020 2.558 1.321 Description Initial Balance of Zakat Funds Dana Zakat yang Berasal dari Internal UUS Eksternal UUS The Zakat Fund comes from 0 0 Internal UUS 3.210 3.407 External UUS Distribution of Zakat Funds to Zakat Management Entities Penyaluran Dana Zakat kepada Entitas Pengelola Zakat Lembaga Amil Zakat (LAZ) 2.507 1.968 Badan Amil Zakat (BAZ) 611 202 Amil Zakat Agency (BAZ) Kenaikan (Penurunan) Dana Zakat 92 1.237 Increase (decrease) of Zakat funds 2.650 2.558 The final balance of Zakat funds Saldo Akhir Dana Zakat Amil Zakat Institute (LAZ) Pengelolaan Dana Kebajikan Virtue Fund Management Dana Kebajikan adalah dana yang di dapat dari dana sumbangan baik dari internal maupun eksternal Bank BPD DIY. Dana yang berasal dari internal berupa pengembalian dana kebajikan produktif, denda dan pendapatan non halal sedangkan dana yang bersal dari eksternal berupa infaq, shadaqah, hasil pengelolaan wakaf. Dana kebajikan disalurkan dalam bentuk akad qard dan qard al hasan dimana kedua akad ini disalurkan dengan tujuan sosial. Virtue Funds were funds obtained from donations from both internal and external Bank BPD DIY. Funds from internal sources were in the form of refunds for productive virtues, fines and non-halal income, while funds from external sources were in the form of infaq, shadaqah, results of waqf management. Benevolence funds were channeled in the form of qard and qard al hasan contracts in which these two contracts were channeled for social purposes. Saldo awal Sumber Dana Kebajikan Bank BPD DIY pada tahun 2021 tercatat sebesar Rp639 juta. Di tahun 2021 telah terdapat penambahan Dana Kebajikan sebesar Rp2.856 juta yang bersumber dari karyawan. Dana Kebajikan yang berhasil disalurkan selama tahun 2021 berjumlah Rp2.767 juta dalam bentuk sumbangan. Perubahan tersebut menyebabkan Saldo akhir Sumber Dana Kebajikan pada tahun 2021 menjadi sebesar Rp728 juta. The initial balance of Bank BPD DIY’s Virtue Fund Source in 2021 was recorded at IDR639 million. In 2021, there has been an addition to the Benevolent Fund of IDR2,856 million, which came from employees. The Benevolent Fund that was successfully distributed during 2021 amounted to IDR2,767 million in the form of donations. This change causes the final Balance of Benevolent Funds in 2021 to be IDR728 million. Laporan Tahunan 2021
211. 209 Management Discussion and Analysis of Bank Performance Tabel Sumber dan Penggunaan Dana Kebajikan Tahun 2020 – 2021 Table of Source and Use of Benevolent Funds 2020 – 2021 (dalam jutaan Rupiah/in IDR million) Uraian Sumber Dana Kebajikan pada Awal Periode 2021 2020 Description Source of benevolence funds at the beginning of the period 639 378 2.856 2.721 Infaq Sedekah - - Alms Pengembalian Dana Kebajikan Produktif - - Productive Virtue Refund Denda - - Fine Penerimaan Non Halal - - Non-halal recipient Penerimaan Dana Kebajikan Infak Lainnya Total Penerimaan Receipt of benevolent funds - - Others 2.856 2.721 Total Receipts Penggunaan Dana Kebajikan Use of benevolence funds Dana Kebajikan Produktif Sumbangan Penggunaan Lainnya untuk Kepentingan Umum Total Penggunaan Kenaikan (Penurunan) Sumber Dana Kebajikan Sumber Dana Kebajikan pada Akhir Periode Productive Benevolence Fund 2.767 2.460 Donations - - Other uses for public purposes 2.767 2.460 89 261 Increase (decrease) in sources of benevolent funds 728 639 Source of benevolent funds at the end of the period Total Usage Pengelolaan Dana Investasi Terikat Pengelolaan Dana Investasi Terikat Investasi terikat adalah investasi yang bersumber dari pemilik dana investasi terikat dan sejenisnya yang dikelola oleh bank sebagai manajer investasi berdasarkan mudharabah muqayadah atau sebagai agen investasi. Investasi terikat bukan merupakan aktiva maupun kewajiban bank karena bank tidak mempunyai hak untuk menggunakan atau mengeluarkan investasi tersebut serta bank tidak memiliki kewajiban mengembalikan atau menanggung resiko investasi. Bank memperolah bagian dari keuntungan atau kenaikan investasi tersebut. Selama Tahun 2021 dan 2020 Bank BPD DIY tidak mengelola dana investasi terikat. Restricted investment was an investment sourced from the owner of the bound investment fund and the like managed by the bank as an investment manager based on mudharabah muqayadah or as an investment agent. Restricted investment was neither an asset nor a liability of the bank because the bank did not have the right to use or issue the investment, and the bank had no obligation to return or bear the investment risk. The bank obtianed a share of the profits or increased in the investment. During 2021 and 2020 Bank BPD DIY does not manage tied investment funds. During 2021 and 2020 Bank BPD DIY does not manage tied investment funds. Suku Bunga Dasar Kredit Interest Rate on Kredit Suku Bunga Dasar Kredit (SBDK) digunakan sebagai dasar penetapan suku bunga kredit yang akan dikenakan oleh Bank kepada nasabah. SBDK belum memperhitungkan komponen estimasi premi risiko yang besarnya tergantung dari penilaian Bank terhadap risiko masing-masing debitur atau kelompok debitur. Dengan demikian, besarnya suku bunga kredit yang dikenakan kepada debitur belum tentu sama dengan SBDK. Dalam kredit konsumsi non KPR tidak termasuk penyaluran dana melalui kartu kredit dan kredit tanpa agunan (KTA). The Prime Lending Rate (SBDK) was used as the basis for determining the loan interest rate that the Bank charged to customers. Prime Lending Rate did not take into account the risk premium estimation component, the amount of which depended on the Bank’s assessment of the risk of each debtor or group of debtors. Thus, the amount of credit interest rate charged to debtors was not necessarily the same as the prime lending rate. Non-KPR consumer credit did not include disbursement of funds through credit cards and unsecured credit (KTA). 2021 Annual Report
212. 210 Analisis dan Pembahasan Manajemen atas Kinerja Bank Tabel Suku Bunga Dasar Kedit Table of Interest Rate on Credit Suku Bunga Dasar Kredit Rupiah Per 31 Desember 2021 Rupiah Basic Credit Interest Rate as of December 31 , 2021 Berdasarkan Segmen Kredit/Based on the Credit Segment Kredit Korporasi Corporate Loans Kredit Retail Retail Loans Kredit Mikro Micro Loans 6,07% 5,97% 5,61% Kredit Konsumsi Consumption Loans KPR Non KPR 5,59% 6,46% Suku Bunga Dana Interest Rate Informasi suku bunga giro, tabungan dan deposito Bank BPD DIY Per Desember 2021 disajikan sebagai berikut: Information on current accounts, savings and time deposit rates for BPD DIY as of December 2021 can be presented as follows: Tabel Suku Bunga Giro Table of Suku Bunga Giro Giro Current Account Suku Bunga Interest Rate Giro Kas Umum Daerah, Penerimaan dan Pengeluaran Regional General Cash Current Accounts, Receipt and Expenditure 2,50% Giro Swasta Private Current Accounts < Rp5.000.000 < IDR5.000.000 0,00% Rp5.000.000 s.d < Rp50.000.000 IDR5.000.000 to < IDR50.000.000 0,25% Rp50.000000 s.d < Rp100.000.000 IDR50.000000 to < IDR100.000.000 0,50% Rp100.000.000 s.d < Rp500.000.000 IDR100.000.000 to < IDR500.000.000 1,00% >= Rp500.000.000 >= IDR500.000.000 1,50% Giro Antar Bank Interbank Current Account < Rp5.000.000 < IDR5.000.000 0,00% >= Rp5.000.000 >= IDR5.000.000 1,50% Tabel Suku Tabungan Table of Savings Rate Tabungan Savings Simpeda Simpeda Laporan Tahunan 2021 Tier Tier Suku Bunga Interest Rate < Rp5.000.000 < IDR5.000.000 0,25% Rp5.000.000 s.d < Rp50.000.000 IDR5.000.000 to < IDR50.000.000 0,25%
213. 211 Management Discussion and Analysis of Bank Performance Tabungan Savings Tier Tier Suku Bunga Interest Rate Rp50 .000000 s.d < Rp200.000.000 IDR50.000000 to < IDR200.000.000 0,50% Rp200.000.000 s.d < Rp500.000.000 IDR200.000.000 to < IDR500.000.000 0,75% >= Rp500.000.000 >= IDR500.000.000 1,50% < Rp5.000.000 < IDR5.000.000 0,25% Rp5.000.000 s.d < Rp50.000.000 IDR5.000.000 to < IDR50.000.000 0,25% Rp50.000000 s.d < Rp200.000.000 IDR50.000000 to < IDR200.000.000 0,50% Rp200.000.000 s.d < Rp500.000.000 IDR200.000.000 to < IDR500.000.000 0,75% >= Rp500.000.000 >= IDR500.000.000 1,50% Sutera Emas Sutera Emas Saldo Minimal Minimum balance 1,25% Tunas Tunas Saldo Minimal Minimum balance 1,25% Shafa Shafa Saldo Minimal Minimum balance 1,00% Antar Bank Interbank Saldo Minimal Minimum balance 1,25% Sutera Sutera Tabel Suku Bunga Deposito Table of Deposit Interest Rate Deposito Deposit < Rp100 juta < IDR100 million Rp100 - < Rp1 miliar IDR100 - < IDR1 billion >= Rp1 miliar >= IDR1 billion 1 bulan 1 month 3,00% 3,00% 3,00% 3 bulan 3 months 3,00% 3,00% 3,00% 6 bulan 6 months 3,00% 3,00% 3,25% 12 bulan 12 months 3,00% 3,00% 3,25% 2021 Annual Report
214. 212 Analisis dan Pembahasan Manajemen atas Kinerja Bank Analisis Kualitas Aset Produktif Aset produktif merupakan penanaman dana Bank BPD DIY dalam bentuk kredit , surat berharga, penyertaan dan penanaman lainnya yang dimaksudkan untuk memperoleh penghasilan. Kualitas aktiva produktif mencerminkan tingkat kesehatan suatu Bank. Sampai dengan akhir tahun 2021, Bank BPD DIY mencatatkan jumlah aktiva produktif sebesar Rp14.921 miliar, meningkat Rp358 miliar atau 2,46 % dibandingkan akhir tahun 2020 sebesar Rp14.563 miliar. Kualitas aset produktif tahun 2021 kategori lancar sebesar Rp14.577 miliar, dalam perhatian khusus sebesar Rp152 miliar, kurang lancar sebesar Rp6,71 miliar, diragukan sebesar Rp3,88 miliar dan macet sebesar Rp182 miliar. Tabel Kualitas Aset Produktif Table of Productive Asset Quality (dalam jutaan Rupiah/in IDR million) INDIVIDUAL 31 Desember 2021 / December 31, 2021 No POS-POS Dalam Perhatian Khusus Special Mention Lancar Current I PIHAK TERKAIT 1 Penempatan pada bank lain 2 3 4 5 6 Kurang Lancar Substandard Diragukan Doubtful Macet Loss Jumlah Total a. Rupiah - - - - - - b. Valuta asing - - - - - - a. Rupiah - - - - - - b. Valuta asing - - - - - - a. Rupiah - - - - - - b. Valuta asing - - - - - - a. Rupiah - - - - - - b. Valuta asing - - - - - - a. Rupiah - - - - - - b. Valuta asing - - - - - - Tagihan akseptasi - - - - - - Tagihan spot dan derivatif/ forward Surat berharga yang dimiliki Surat Berharga yang dijual dengan janji dibeli kembali (Repo) Tagihan atas surat berharga yang dibeli dengan janji dijual kembali (Reverse Repo) Laporan Tahunan 2021
215. 213 Management Discussion and Analysis of Bank Performance Productive Asset Quality Analysis Productive assets are the investment of Bank BPD DIY funds in the form of credit , securities, investment and other investments intended to generate income. Earning asset quality reflects the soundness level of a bank. Until the end of 2021, Bank BPD DIY recorded total earning assets of IDR14,921 billion, an increase of IDR358 billion or 2.46% compared to the end of 2020 of IDR14,563 billion. The quality of productive assets in 2021 in the current category was IDR14,577 billion, in special mention IDR152 billion, substandard IDR6.71 billion, doubtful IDR3.88 billion and loss of IDR182 billion. INDIVIDUAL 31 Desember 2020 / December 31, 2020 Dalam Perhatian Khusus Special Mention Lancar Current Kurang Lancar Substandard POSTS Diragukan Doubtful Macet Loss Jumlah Total RELATED PARTIES Placements with other banks - - - - - - a. Rupiah - - - - - - b. Foreign exchange Spot and derivatives/ forward receivables - - - - - - a. Rupiah - - - - - - b. Foreign exchange - - - - - - a. Rupiah - - - - - - b. Foreign exchange Securities owned Securities sold under repurchase agreement (Repo) - - - - - - a. Rupiah - - - - - - b. Foreign exchange Claims on securities purchased under agreeme - - - - - - a. Rupiah - - - - - - b. Foreign exchange - - - - - - Acceptance bill 2021 Annual Report
216. 214 Analisis dan Pembahasan Manajemen atas Kinerja Bank INDIVIDUAL 31 Desember 2021 / December 31, 2021 No POS-POS Dalam Perhatian Khusus Special Mention Lancar Current 7 Kurang Lancar Substandard Diragukan Doubtful Macet Loss Jumlah Total Kredit yang diberikan dan pembiayaan yang diberikan a. Debitur Usaha Mikro, Kecil dan Menengah (UMKM) i. Rupiah ii. Valuta asing 8.283 - - - - 8.283 - - - - - - 106.780 - - - - 106.780 b. Bukan debitur UMKM i. Rupiah ii. Valuta asing c. Kredit yang direstrukturisasi i. Rupiah 13 - - - - 13 ii. Valuta asing - - - - - - 8 Penyertaan modal - - - - - - 9 Tagihan Lainnya - - - - - - 10 Komitmen dan kontinjensi 5.343 - - - - 5.343 - - - - - 120.419 - - - - 120.419 414.655 - - - - 414.655 - - - - - - a. Rupiah - - - - - - b. Valuta asing - - - - - - 1.362.908 - - - - 1.362.908 - - - - - - a. Rupiah - - - - - - b. Valuta asing - - - - - - a. Rupiah b. Valuta asing TOTAL II PIHAK TIDAK TERKAIT 1 Penempatan pada bank lain a. Rupiah b. Valuta asing 2 3 Tagihan spot dan derivatif/ forward Surat berharga yang dimiliki a. Rupiah b. Valuta asing 4 Surat Berharga yang dijual dengan janji dibeli kembali (Repo) Laporan Tahunan 2021
217. 215 Management Discussion and Analysis of Bank Performance INDIVIDUAL 31 Desember 2020 / December 31, 2020 Dalam Perhatian Khusus Special Mention Lancar Current Kurang Lancar Substandard POSTS Diragukan Doubtful Macet Loss Jumlah Total Loans given and financing provided a. Micro Business Debtors. Small and Medium Enterprises (UMKM) 3.169 - - - - 3.169 - - - - - - i. Rupiah ii. Foreign exchange b. Not a MSME debtor 111.372 - - - - 111.372 - - - - - - i. Rupiah ii. Foreign exchange c. Restructured credit 2.770 - - - - 2.770 - - - - - - - i. Rupiah ii. Foreign exchange Equity capital 84 84 Other Receivables Commitments and contingencies 727 - - - - - - - - - 118.122 727 118.122 a. Rupiah b. Foreign exchange Total NON-RELATED PARTIES Placements with other banks 251.449 - 251.449 - - - - - a. Rupiah b. Foreign exchange Spot and derivatives/ forward receivables - - - - - - a. Rupiah - - - - - - b. Foreign exchange Securities owned 1.412.102 - 1.412.102 - - - - - a. Rupiah b. Foreign exchange Securities sold under repurchase agreement (Repo) - - - - - - a. Rupiah - - - - - - b. Foreign exchange 2021 Annual Report
218. 216 Analisis dan Pembahasan Manajemen atas Kinerja Bank INDIVIDUAL 31 Desember 2021 / December 31, 2021 No POS-POS Dalam Perhatian Khusus Special Mention Lancar Current 5 Kurang Lancar Substandard Diragukan Doubtful Macet Loss Jumlah Total Tagihan atas surat berharga yang dibeli dengan janji dijual kembali (Reverse Repo) a. Rupiah - - - - - - b. Valuta asing - - - - - - 6 Tagihan akseptasi - - - - - - 7 Kredit yang diberikan dan pembiayaan yang diberikan 2.568.044 8.143 5.157 1.792 130.145 2.713.282 6.304.549 119.183 1.555 2.088 51.871 6.479.246 a. Debitur Usaha Mikro, Kecil dan Menengah (UMKM) i. Rupiah ii. Valuta asing b. Bukan debitur UMKM i. Rupiah ii. Valuta asing c. Kredit yang direstrukturisasi i. Rupiah 1.371.703 104.729 - - 17.000 1.493.432 ii. Valuta asing - - - - - - iii Kredit properti - - - - - - 8 Penyertaan modal - - - - - - 9 Tagihan Lainnya - - - - - - 10 Komitmen dan kontinjensi 445.352 24.211 - - - 469.563 12.467.212 256.266 6.712 3.880 199.016 12.933.086 a. Pada Bank Indonesia - - - - - - b. Pada pihak lain - - - - - - - - - - - - - - - - a. Rupiah b. Valuta asing TOTAL III INFORMASI LAIN 1 Total aset bank yang dijaminkan: 2 Agunan yang diambil alih TOTAL Laporan Tahunan 2021 -
219. 217 Management Discussion and Analysis of Bank Performance INDIVIDUAL 31 Desember 2020 / December 31, 2020 Dalam Perhatian Khusus Special Mention Lancar Current Kurang Lancar Substandard POSTS Diragukan Doubtful Macet Loss Jumlah Total Claims on securities purchased under agreeme - - - - - - a. Rupiah - - - - - - b. Foreign exchange - - - - - - Acceptance bill Loans given and financing provided a. Micro Business Debtors. Small and Medium Enterprises (UMKM) 1.905.454 9.027 363 828 92.934 2.008.606 i. Rupiah ii. Foreign exchange b. Not a MSME debtor 6.524.093 141.554 1.469 8.726 84.212 6.760.055 - - - - - - 1.410.480 - - - 15.802 1.426.282 - - - - - - - - - - - - 93.111 1.192 7.864 - 30 102.197 653.407 9.300 - - 2 662.709 - - - - - - 12.250.096 161.073 9.696 9.554 192.980 12.623.400 i. Rupiah ii. Foreign exchange c. Restructured loans i. Rupiah ii. Foreign exchange Equity capital Other Receivables Commitments and contingencies a. Rupiah b. Foreign exchange Total OTHER INFORMATION Total pledged bank assets: - - - - - - a. At Bank Indonesia - - - - - - b. At other party - - - - - - Foreclosed collateral - - - - - - Total 2021 Annual Report
220. 218 Analisis dan Pembahasan Manajemen atas Kinerja Bank Kemampuan Membayar Utang dan Kolektibilitas Piutang Ability To Pay Debt and Receivable Collectability Kemampuan Membayar Utang Ability To Pay Debt Kemampuan membayar utang tercermin dari likuiditas dan solvabilitas Bank . The ability to pay debts is reflected in the Bank’s liquidity and solvency. Kemampuan Membayar Utang Jangka Pendek (Likuiditas) Ability To Pay Short-Term Debt (Liquidity) Likuiditas adalah rasio yang mencerminkan tentang kemampuan untuk memenuhi kewajibannya, terutama kewajiban dana jangka pendek, tingkat likuiditas bank tercermin dalam Loan to Deposit Ratio (LDR). LDR adalah rasio antara besarnya seluruh volume kredit yang disalurkan oleh bank dan jumlah penerimaan dana dari berbagai sumber. Liquidity is a ratio that reflects the ability to meet its obligations, especially short-term funding obligations, the level of bank liquidity is reflected in the Loan to Deposit Ratio. Loan to Deposit Ratio (LDR) is the ratio between the amount of the entire volume of loans disbursed by the bank and the amount of funds received from various sources. Pada tahun 2021 nilai rasio LDR Bank BPD DIY adalah 75,00%, naik bila dibandingkan dengan tahun sebelumnya yang tercatat sebesar 74,28%. Kenaikan LDR dikarenakan pertumbuhan dana yang lebih rendah dari penyaluran kredit. Berdasarkan Peraturan Bank Indonesia No. 17/11/PBI/2015 tanggal 25 Juni 2015 tentang Perubahan Atas Peraturan Bank Indonesia Nomor 15/15/PBI/2013 tentang Giro Wajib Minimum Bank Umum Dalam Rupiah dan Valuta Asing Bagi Bank Umum Konvensional menetapkan maksimum LDR adalah sebesar 92%, sehingga Bank BPD DIY masih berada pada level yang baik dan sehat. In 2021 the value of the LDR ratio for Bank BPD DIY was 75.00%, an increase compared to the previous year which was recorded at 74.28%. The increase in LDR was due to lower fund growth than lending. Based on Bank Indonesia Regulation No. 17/11/PBI/2015 dated June 25, 2015 concerning Amendments to Bank Indonesia Regulation Number 15/15/PBI/2013 concerning Statutory Reserves for Commercial Banks in Rupiah and Foreign Exchange for Conventional Commercial Banks stipulates the maximum LDR is 92%, so that BPD DIY is still at a good and healthy level. Tabel Rasio Likuiditas Table of Liquidity Ratio (dalam %/in %) Uraian Loan to Deposit Ratio (LDR) 2021 2020 Kenaikan/Penurunan Increase/Decrease 75,00% 74,28% 0,72% Description Loan to Deposit Ratio (LDR) Kemampuan Membayar Utang Jangka Panjang (Solvabilitas) Ability To Pay Long-Term Debt (Solvability) Solvabilitas adalah rasio yang umum digunakan untuk mengukur aktiva sebuah perusahaan yang dibiayai oleh hutang dengan memberikan indikasi seberapa besar beban hutang yang harus dibayarkan bila dibandingkan dengan jumlah aktiva yang tersedia. Singkatnya, rasio solvabilitas digunakan untuk mengukur kemampuan Bank BPD DIY dalam memenuhi kewajibannya. Solvency is the ratio commonly used to measure the assets of a company financed by debt by giving an indication of how much debt should be paid when compared with the amount of available assets. In short, Solvency Ratio is used to measure the Bank BPD DIY’s ability to meet its obligations. Laporan Tahunan 2021
221. 219 Management Discussion and Analysis of Bank Performance Tabel Rasio Solvabilitas Table of Solvency Ratio (dalam %/in %) Uraian Rasio Kecukupan Modal (Capital Adequacy Ratio/CAR) 2021 2020 Kenaikan/Penurunan Increase/Decrease 29,28% 26,80% 2,48% Description Capital Adequacy Ratio (CAR) Otoritas Jasa Keuangan (OJK) berwenang menetapkan modal minimum lebih besar dari modal minimum dalam hal OJK menilai suatu bank menghadapi potensi kerugian yang membutuhkan modal lebih besar. Berdasarkan self-assessment Bank, pada tanggal 31 Desember 2021 profil risiko Bank dinilai berada pada peringkat 2. Oleh karena itu, Bank berkewajiban untuk memenuhi modal minimum sebesar 9% sampai dengan kurang dari 10%. Kewajiban Penyediaan Modal Minimum Bank berada pada level di atas modal minimum yang diwajibkan tersebut, yaitu sebesar 9%. The Financial Services Authority (OJK) is authorized to establish a minimum capital greater than the minimum capital in the case of OJK assessing a bank facing potential losses requiring larger capital. Based on the Bank’s self-assessment, as of December 31, 2021, the Bank’s risk profile is rated 2nd. Therefore, the Bank is obliged to meet the minimum capital of 9% to less than 10%. The Bank’s Minimum Capital Requirement is at a level above the required minimum capital of 9%. Rasio CAR Bank BPD DIY tercatat meningkat di tahun 2021 menjadi 29,28% bila dibandingkan dengan tahun 2020 sebesar 26,80% Peningkatan CAR tersebut disebabkan penambahan modal inti yang cukup besar yang berasal dari setoran modal. The CAR ratio of Bank BPD DIY was recorded to have increased in 2021 to 29.28% when compared to 2020 of 26.80%. The increase in CAR was due to the substantial increase in core capital from paid-in capital. Rasio Rentabilitas Profitability Ratio Kemampuan Bank BPD DIY dalam mencetak laba dapat diukur dari besaran rasio rentabilitasnya. Rasio rentabilitas adalah perbandingan yang dihitung untuk mengetahui kemampuan perusahaan untuk mendapatkan laba dari pendapatan terkait penjualan, aset dan ekuitas berdasarkan dasar pengukuran tertentu. The ability of Bank BPD DIY in making profits could be measured by the magnitude of the profitability ratio. Profitability ratio was a comparison calculated to determine the company’s ability to get profit from sales, assets and equity based on certain measurement bases. Tabel Rasio Rentabilitas Table of Profitability Ratio (dalam %/in %) Kenaikan/Penurunan Increase/Decrease Uraian 2021 2020 Description Rasio Laba terhadap Jumlah Aset (RoA) 2,16% 2,27% 0,11% Return on Assets (RoA) Rasio Laba terhadap Ekuitas (RoE) 11,15% 10,95% 0,20% Return on Equity (RoE) Net Interest Margin 5,62% 6,41% 0,79% Net Interest Margin Rasio Beban Operasional terhadap Pendapatan Operasional (BOPO) 71,14% 74,07% 2,93% Operating Expenses to Operating Income Ratio (BOPO) 2021 Annual Report
222. 220 Analisis dan Pembahasan Manajemen atas Kinerja Bank Return on Asset (RoA) tahun 2021 tercatat 2,16%, turun dari tahun 2020 yang sebesar 2,27%, penurunan tersebut disebabkan oleh pertumbuhan aset yang lebih tinggi dibandingkan pertumbuhan laba sebelum pajak. Demikian pula dengan Return on Equity (ROE) tahun 2021 sebesar 11,15% meningkat dari tahun 2020 yang sebesar 10,95%, dikarenakan prosentase rata-rata pencapaian laba setelah pajak lebih tinggi dibandingkan prosentase pencapaian modal inti. Net Interest Margin (NIM) tahun 2021 tercatat sebesar 5,62%, turun dari posisi tahun 2020 yang sebesar 6,41%. Sedangkan Rasio BOPO pada tahun 2021 tercatat sebesar 71,14%, turun dari tahun 2020 yang sebesar 74,07%. Return on Asset (RoA) in 2021 recorded at 2.16%, down from 2.27% in 2020, and the decline was due to higher asset growth compared to profit before tax growth. Likewise, Return on Equity (ROE) in 2021 was 11.15%, an increase from 2020 which was 10.95%, because the average percentage of profit after tax was higher than the percentage of core capital achievement. Net Interest Margin (NIM) in 2021 was recorded at 5.62%, down from the position in 2020 which was 6.41%. Meanwhile, the BOPO Ratio in 2021 was recorded at 71.14%, down from 2020 which was 74.07%. Kolektibiltas Piutang Receivable Collectability Kolektibilitas piutang dapat ditunjukkan oleh Non Performing Loan (NPL) atau kredit bermasalah. NPL merupakan salah satu indikator kunci untuk menilai kinerja fungsi bank. Salah satu fungsi bank adalah sebagai lembaga intermediary atau penghubung antara pihak yang memiliki kelebihan dana dengan pihak yang membutuhkan dana. The collectability of accounts receivable can be shown by NonPerforming Loans (NPL). NPL is one of the key indicators to assess the performance of bank functions. One of the functions of the bank is as an intermediary institution or liaison between parties who have excess funds with parties who need funds. Rasio kredit bermasalah (NPL) terdiri dari NPL gross dan NPL nett. NPL gross membandingkan jumlah kredit yang berstatus kurang lancar, diragukan dan macet terhadap jumlah kredit yang disalurkan tanpa mengurangi CKPN kredit. Sedangkan NPL nett membandingkan kredit yang berstatus kurang lancar, diragukan dan macet terhadap jumlah kredit yang disalurkan dengan mengurangi CKPN kredit. Non-performing Loan (NPL) ratio consists of gross NPL and net NPL. Gross NPL compares the number of substandard, doubtful and loss loans to the amount of loans disbursed without reducing the CKPN of credit, while NPL net compares substandard, doubtful and loss loans to the amount of loans disbursed by reducing CKPN credit. Tabel Rasio NPL Table of NPL Ratio (dalam %/in %) Uraian 2021 2020 Kenaikan/Penurunan Increase/Decrease Description NPL Gross 2,09% 2,14% (0,05%) NPL Gross NPL Nett 0,39% 0,44% (0,05%) NPL Nett Pada tahun 2021, rasio NPL gross Bank BPD DIY mengalami penurunan menjadi 2,09% dari tahun sebelumnya sebesar 2,14%. Sedangkan rasio NPL nett tercatat sebesar 0,39%, turun dari tahun sebelumnya sebesar 0,44%. Penurunan tingkat NPL tersebut merupakan hasil dari upaya Bank BPD DIY yang selalu menerapkan prinsip kehati-hatian dalam penyaluran kredit untuk menjaga kualitas kredit dan memperkecil risiko kredit bermasalah. Laporan Tahunan 2021 In 2021, Bank BPD DIY’s gross NPL ratio decreased to 2.09% from the previous year of 2.14%. Meanwhile, the net NPL ratio was recorded at 0.39%, down from the previous year's 0.44%. The decline in the NPL level was the result of Bank BPD DIY's efforts to always apply the principle of prudence in lending to maintain loans quality and minimize the risk of non-performing loans.
223. 221 Management Discussion and Analysis of Bank Performance Selain itu , penurunan NPL juga dipengaruhi oleh menurunnya komposisi kredit dalam perhatian khusus yang menjadi 0,63% di tahun 2021 bila dibandingkan dengan tahun 2020 yang sebesar 1,29%. Manajemen menilai bahwa nilai NPL gross dan nett pada akhir tahun 2021 berada di level yang sehat dan terjaga. In addition, the decline in NPLs was also influenced by the decline in the composition of special mention loans to 0.63% in 2021 when compared to 1.29% in 2020. Management considered that the gross and net NPL values at the end of 2021 were at a healthy and maintained level. Tabel Kualitas Kredit Bank BPD DIY Table of Quality of Loans of Bank BPD DIY (dalam jutaan Rupiah/in IDR million) Uraian Lancar Dalam Perhatian Khusus Kurang Lancar Diragukan Macet Jumlah 2021 Rp IDR Pertumbuhan Growth 2020 Komposisi Composition Rp IDR Komposisi Composition Rp IDR % Description 8.066.243 98,95% 7.626.846 98,23% 439.397 5,76% Current 51.497 0,63% 100.484 1,29% (48.987) (48,75%) Special Mention 3.324 0,04% 772 0,01% 2.552 330,52% Sub-standard 2.191 0,03% 1.447 0,02% 744 51,42% Doubtful 28.861 0,35% 34.378 0,44% (5.517) (16,05%) Loss 8.152.117 100,00% 7.763.927 100,00% 388.190 5,00% Total Bank BPD DIY telah menerapkan langkah-langkah strategis untuk memperbaiki kualitas kredit dengan berbagai cara, antara lain: 1. Melakukan analisa kredit dengan lebih cermat sesuai fakta dan data serta sesuai ketentuan yang berlaku. 2. Meningkatkan kemampuan sumber daya manusia di bidang perkreditan. 3. Pemantauan dan evaluasi terhadap kredit yang telah berjalan. 4. Upaya pencegahan NPL secara intensif untuk kredit yang masuk kolektibilitas Dalam Perhatian Khusus (DPK). 5. Aktif berkoordinasi dengan instansi terkait dalam hal penyelesaian kredit bermasalah. 6. Melakukan restrukturisasi terhadap kredit bermasalah dan berpotensi bermasalah. 7. Melakukan kerjasama dengan pihak ekternal dalam rangka penyelesaian kredit bermasalah. 8.Memanfaatkan fasilitas yang diberikan Bank untuk debitur bermasalah yang masih memiliki itikad baik untuk menyelesaikan kreditnya. 9. Melakukan penagihan rutin dan intensif terhadap 25 debitur NPL terbesar di Bank. 10.Melakukan koordinasi dengan Cabang terkait proses eksekusi hak tanggungan agunan debitur bermasalah melalui Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL). Bank BPD DIY has carried out strategic steps to accelerate collectability, as follows: 1. Performing credit analysis more carefully according to facts and data and in accordance with applicable regulations. 2. Improved the ability of Human Resources in the field of loans 3. Monitoring and evaluation of existing credit. 4. Intensive NPL prevention efforts for loans that are included in Special Mention (DPK) 5. Actively coordinated with related agencies in terms of settling non-performing loans 6. Restructured non-performing and potentially nonperforming loans 7. Cooperated with external parties in the context of settling non-performing loans 8. Taking advantage of the facilities provided by the Bank for problematic debtors who still had good trust to settle their loans. 9. Performing routine and intensive collection of the 25 largest NPL debtors in the Bank. 10.Coordinating with Branches related to the execution process of collateral rights for problematic debtors through the State Property and Auction Service Office (KPKNL). 2021 Annual Report
224. 222 Analisis dan Pembahasan Manajemen atas Kinerja Bank Struktur Permodalan Capital Structure Kebijakan Manajemen Atas Struktur Modal Management Policy On Capital Structure Tujuan utama dari kebijakan Bank BPD DIY atas kebijakan pengelolaan modal adalah untuk memastikan bahwa Bank BPD DIY memiliki modal yang kuat untuk mendukung strategi pengembangan ekspansi usaha Bank BPD DIY saat ini dan mempertahankan kelangsungan pengembangan di masa mendatang serta untuk memenuhi ketentuan kecukupan permodalan yang ditetapkan oleh regulator serta memastikan agar struktur permodalan Bank BPD DIY telah efisien . The main objective of Bank BPD DIY’s policy on capital management policy is to ensure that the Bank has strong capital to support Bank BPD DIY’s current expansion strategy and sustain its future development and to meet the capital adequacy requirements set by the regulator and ensure that the capital structure of Bank BPD DIY has been efficient. Bank BPD DIY menyusun rencana permodalan berdasarkan penilaian dan penelaahan atas kebutuhan kecukupan permodalan yang dipersyaratkan dan mengkombinasikannya dengan tinjauan perkembangan ekonomi terkini. Bank BPD DIY senantiasa akan menghubungkan tujuan keuangan dan kecukupan modal terhadap risiko yang dapat ditoleransi melalui proses perencanaan modal, begitu pula dengan bisnis yang disesuaikan dengan tingkat permodalan dan persyaratan likuiditas Bank BPD DIY. Kebutuhan permodalan Bank BPD DIY juga direncanakan dan didiskusikan secara rutin yang didukung dengan data-data analisis. Rencana permodalan disusun oleh Dewan Direksi sebagai bagian dan Rencana Bisnis Bank dan disetujui oleh Dewan Komisaris. Perencanaan ini diharapkan akan memastikan tersedianya modal yang cukup dan terciptanya struktur permodalan yang kuat guna mendukung pertumbuhan bisnis ke depan. Bank BPD DIY prepares a Capital Plan based on the assessment and review of the required capital adequacy requirements and combines it with a review of the latest economic developments. Bank BPD DIY will always link financial objectives and capital adequacy to tolerable risks through the capital planning process, as well as business adjusted to the capital and liquidity requirements of Bank BPD DIY. Capital requirements of Bank BPD DIY are also planned and discussed regularly supported by analytical data. The Capital Plan is prepared by the Board of Directors as part and Business Plan of the Bank and approved by the Board of Commissioners. This plan is expected to ensure the availability of sufficient capital and the creation of a strong capital structure to support future business growth. Otoritas Jasa Keuangan (OJK) menentukan dan mengawasi kebutuhan modal Bank BPD DIY. Bank BPD DIY diwajibkan untuk mentaati peraturan yang berlaku dalam hal ini modal yang diwajibkan regulator. Pendekatan Bank BPD DIY terhadap pengelolaan modal ditentukan oleh strategi dan persyaratan organisasi bank, dengan memperhitungkan peraturan, serta keadaan ekonomi dan komersial. Bank BPD DIY mematuhi semua persyaratan modal yang ditetapkan oleh pihak regulator sepanjang periode pelaporan, khususnya berkenaan dengan perhitungan Kewajiban Penyediaan Modal Minimum (KPMM) dan Aktiva Tertimbang Menurut Risiko (ATMR). The Financial Services Authority (OJK) determines and oversees the capital requirements of Bank BPD DIY. The Bank is required to comply with the applicable regulations in this regulatory capital. The Bank’s approach to capital management is determined by the strategy and requirements of the bank organization, taking into account the regulations, as well as the economic and commercial circumstances. Bank BPD DIY complies with all capital requirements set by the regulator during the reporting period, in particular with respect to the calculation of the Minimum Capital Adequacy Ratio (KPMM) and Risk-Weighted Assets (RWA). Dasar Pemilihan Kebijakan Manajemen Atas Struktur Modal Basic Selection of Management Policy on Capital Structure Mulai tanggal 2 Pebruari 2016, Bank BPD DIY menghitung kebutuhan modal berdasarkan Peraturan Otoritas Jasa Keuangan (POJK) No.34/POJK.03/2016 2016 tanggal 26 September 2016 tentang “Perubahan atas Peraturan Otoritas Jasa Keuangan No.11/POJK.03/2016 tentang Kewajiban Penyediaan Modal Minimum Bank Umum”, dimana modal yang diwajibkan regulator dianalisis dalam dua tier sebagai berikut 1. Modal inti (tier 1), yang terdiri dari modal inti utama dan modal inti tambahan. Modal inti utama antara lain meliputi modal ditempatkan dan disetor penuh, Starting on February 2, 2016, the Bank calculates capital requirements under the Financial Services Authority (POJK) Regulation No. 34/POJK.03/2016 dated September 26, 2016 regarding “Amendment to the Financial Services Authority Regulation No. 11/ POJK.03/2016 on Capital Adequacy Ratio of Commercial Banks“, in which regulatory required capital is analyzed in two tiers as follows: 1. Tier 1 capital, which consists of core and additional core capital. Core capital includes issued and fully paidup capital, additional paid-in capital, general reserve, tambahan modal disetor, cadangan umum, laba tahuntahun lalu dan tahun berjalan (100%), penghasilan specific reserve, retained earnings and profit for the year (100%), other comprehensive income deriving from Laporan Tahunan 2021
225. 223 Management Discussion and Analysis of Bank Performance komprehensif lainnya berupa potensi keuntungan / kerugian yang berasal dari perubahan nilai wajar aset keuangan dalam kelompok tersedia untuk dijual, selisih kurang dari penyisihan penghapusan aset produktif sesuai ketentuan Bank Indonesia dan cadangan kerugian penurunan nilai aset produktif yang diperbolehkan. Aset pajak tangguhan, aset tak berwujud (termasuk goodwill dan penyertaan 100%) merupakan faktor pengurang modal inti utama. Modal inti tambahan antara lain terdiri dari saham preferen, surat berharga subordinasi dan pinjaman subordinasi dimana ketiganya bersifat non kumulatif setelah dikurangi pembelian kembali. Modal tier 1, meliputi modal ditempatkan dan disetor penuh, cadangan umum, saldo laba dan laba periode berjalan. potential gain/loss from the changes in fair value of financial assets classified as available for-sale, shortfall between allowable amount of allowance for uncollectible account on productive assets according to Bank Indonesia guideline and allowance for impairment losses on productive assets. Deferred tax assets, intangible assets (including goodwill) and share investments (100%) are deducted from core capital. Additional core capital includes noncumulative preference shares, subordinated securities and subordinated debts net of buyback portion. Tier 1 capital, which includes issued and fully paid share capital, general reserve, retained earnings and profit for the period. 2. Modal pelengkap (tier 2) antara lain meliputi surat berharga subordinasi dan pinjaman subordinasi serta penyisihan penghapusan aset produktif sesuai ketentuan Bank Indonesia. Beberapa batasan berlaku untuk bagian-bagian modal yang diwajibkan oleh regulator, antara lain Bank BPD DIY wajib menyediakan modal inti (tier 1) paling rendah sebesar 6% dari ATMR dan modal inti utama (Common Equity tier 1) paling rendah sebesar 4,5% dari ATMR, baik secara individual maupun secara konsolidasi dengan entitas anak. Modal tier 2, meliputi penyisihan kerugian penurunan nilai yang diperbolehkan. 2. Supplementary capital (tier 2), which includessubordinated securities and subordinated debts and allowance for uncollectible account on productive assets according to Bank Indonesia guideline. Various limits have been set to elements of the regulatory capital, such as Banks are required to provide core capital (tier 1) at a minimum of 6% from Risk Weighted Assets and Common Equity tier 1 at a minimum of 4.5% from Risk Weighted Assets, both individually and consolidated level with subsidiary. Berbagai batasan telah diterapkan untuk bagian-bagian modal yang diwajibkan oleh regulator. Pengaruh dari pajak tangguhan telah dikeluarkan dalam menentukan jumlah saldo laba untuk modal tier 1; hanya 50 persen laba periode berjalan sebelum pajak tangguhan yang dapat diperhitungkan dalam modal tier 1; dan modal tier 2 tidak boleh melebihi modal tier 1. Juga terdapat batasan jumlah penyisihan kolektif penurunan nilai yang boleh dimasukkan sebagai bagian dari modal tier 2. Various limits are applied to elements of the regulatory capital. The effect of deferred taxation has been excluded in determining the amount of retained earnings for tier 1 capital; only 50 percent of the profit for the period before deferred taxation being included in tier 1 capital; and qualifying tier 2 capital cannot exceed tier 1 capital. There is also a restriction on the amount of collective impairment allowances that may be included as part of tier 2 capital. Aset Tertimbang Menurut Risiko (ATMR) Bank BPD DIY ditentukan berdasarkan persyaratan yang telah ditentukan yang mencerminkan berbagai tingkatan risiko yang terkait dengan aset dan eksposur, yang tidak tercermin dalam laporan posisi keuangan. Berdasarkan peraturan Bank Indonesia, Bank BPD DIY diharuskan untuk mempertimbangkan risiko kredit, risiko pasar dan risiko operasional dalam mengukur ATMR Bank BPD DIY. The Bank’s Risk Weighted Assets (“ATMR”) are determined according to specified requirements that seek to reflect the varying levels of risk attached to assets and exposures not recognized in the statement of financial position. Based on regulations of Central Bank, Bank BPD DIY needs to take into consideration its credit risk, market risk and operational risk in measuring the ATMR. Kebijakan Bank BPD DIY adalah menjaga modal yang kuat untuk menjaga kepercayaan pemodal, kreditur dan pasar dan untuk mempertahankan perkembangan bisnis di masa depan. Pengaruh tingkat modal terhadap tingkat pengembalian ke pemegang saham juga diperhitungkan dan Bank BPD DIY juga memahami perlunya menjaga keseimbangan antara tingkat pengembalian yang tinggi, yang dimungkinkan dengan gearing yang lebih besar serta keuntungankeuntungan dan tingkat keamanan yang didapat The Bank’s policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development of business. The impact of the level of capital on shareholders’ return is also recognized and the Banks also recognize the need to maintain a balance between the higher return that might be possible with greater gearing and the advantages and security level afforded by a strong dari posisi modal yang kuat. capital position. Tier 2 capital, which includes the eligible amount of allowance for impairment losses. 2021 Annual Report
226. 224 Analisis dan Pembahasan Manajemen atas Kinerja Bank Manajemen menggunakan rasio permodalan yang diwajibkan regulator untuk memantau permodalan Bank BPD DIY dan rasiorasio modal ini tetap menjadi standar industri untuk mengukur kecukupan modal . Pendekatan OJK untuk pengukuran ini terutama didasarkan pada pemantauan hubungan antara profil risiko Bank dengan ketersediaan modal. Bank BPD DIY wajib menyediakan modal minimum sesuai profil risiko. Management uses the capital ratio required by the regulator to monitor Bank BPD DIY capital and these capital ratios remain the industry standard for measuring capital adequacy. The Financial Services Authority’s approach to this measurement is primarily based on monitoring the relationship between the Bank’s risk profile and the availability of capital. Bank BPD DIY is required to provide a minimum capital according to the risk profile. Penyediaan modal minimum sebagaimana dimaksud ditetapkan sebagai berikut: a. Untuk profil risiko peringkat 1 (satu), modal minimum terendah yang wajib dimiliki adalah 8% dari aset tertimbang menurut risiko. b. Untuk profil risiko peringkat 2 (dua), modal minimum terendah yang wajib dimiliki adalah 9% sampai dengan kurang dari 10% dari aset tertimbang menurut risiko. c. Untuk profil risiko peringkat 3 (tiga), modal minimum terendah yang wajib dimiliki adalah 10% sampai dengan kurang dari 11% dari aset tertimbang menurut risiko. d. Untuk profil risiko peringkat 4 (empat) atau 5 (lima), modal minimum terendah yang wajib dimiliki adalah 11% sampai dengan kurang dari 14% dari aset tertimbang menurut risiko. Minimum capital requirements are as follows: Rincian Struktur Modal Capital Structure Details Posisi modal yang diwajibkan regulator Bank BPD DIY sesuai peraturan Bank Indonesia yang berlaku pada tanggal 31 Desember 2021 dan 2020 adalah sebagai berikut: The Bank’s regulatory capital position under prevailing Bank Indonesia regulation as of December 31, 2021 and 2020 are as follows: a. For banks with risk profile rating 1 (one), the minimum capital requirement is 8% of Risk Weighted Asset. b. For banks with risk profile rating 2 (two), the minimum capital requirement is 9% to less than 10% of Risk Weighted Asset. c. For banks with risk profile rating 3 (three), the minimum capital requirement is 10% to less than 11% of Risk Weighted Asset. d. For banks with risk profile rating 4 (four) or 5 (five), the minimum capital requirement is 11% to less than 14% of Risk Weighted Asset. Tabel Rincian Struktur Modal Table of Capital Structure Details (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 Description Modal Inti (Tier 1) Modal Inti Utama (CET 1) Modal Inti Tambahan (AT 1) Jumlah Modal Inti Modal Pelengkap (Tier 2) Jumlah Modal Core Capital (Tier 1) 2.638.519 2.317.820 Common Equity Tier (CET 1) - - Additional Core Capital (AT 1) 2.638.519 2.317.820 Total Core Capital 95.273 92.392 Supplementary Capital (Tier 2) 2.733.792 2 .410.212 Aset Tertimbang Menurut Risiko (ATMR) Total Capital Risk Weighted Asset (RWA) Risiko Kredit 7.621.809 7.391.344 Credit Risk Risiko Pasar - - Market Risk 1.713.934 1 .603.288 Operational Risk 9.335.743 8 .994.632 Total Risk Weighted Asset Risiko Operasional Jumlah Aset Tertimbang Menurut Risiko Laporan Tahunan 2021
227. 225 Management Discussion and Analysis of Bank Performance Uraian 2021 2020 Rasio Kecukupan Modal Description Capital Adequacy Ratio Rasio CET 1 Ratio CET 1 Rasio Tier 1 28 ,26% 25,77% Ratio Tier 1 Rasio Tier 2 1,02% 1,03% Ratio Tier 2 29,28% 26,80% Capital to RWA Ratio Rasio Modal terhadap ATMR Rasio Kewajiban Penyediaan Modal Minimum untuk Risiko Kredit dan Risiko Operasional 29,28% 26,80% Capital Adequacy Ratio with Credit and Operational Risk Rasio Kewajiban Penyediaan Modal Minimum untuk Risiko Kredit, Risiko Pasar dan Risiko Operasional 29,28% 26,80% Capital Adequacy Ratio with Credit, Market, and Operational Risk Rasio Kewajiban Penyediaan Modal Minimum yang Diwajibkan 9%-<10% 9%-<10% Required Minimum Capital Adequacy Ratio Otoritas Jasa Keuangan (OJK) berwenang menetapkan modal minimum lebih besar dari modal minimum dalam hal OJK menilai suatu bank menghadapi potensi kerugian yang membutuhkan modal lebih besar. Berdasarkan self-assessment Bank BPD DIY, pada tanggal 31 Desember 2020 profil risiko Bank BPD DIY dinilai berada pada peringkat 2 (dua). Oleh karena itu, Bank BPD DIY berkewajiban untuk memenuhi modal minimum sebesar 9% sampai dengan kurang dari 10%. Kewajiban Penyediaan Modal Minimum Bank BPD DIY berada pada level di atas modal minimum yang diwajibkan tersebut, yaitu sebesar 9%. Financial Services Authority (OJK) is authorized to stipulate minimum capital greater than minimum capital in terms of OJK assesses a bank as facing potential losses which requires a larger capital. Based on its selfassessment, as of December 31, 2020 the Bank risk profile is assessed to be in rating 2 Therefore, the Bank is required to provide a minimum capital of 9% to less than 10%. The Bank Capital Adequate Ratio was 9%, which was higher than the required minimum provision of capital. Penjelasan mengenai Informasi Eksposur Risiko dan Permodalan disajikan pada bagian Praktik Manajemen Risiko dalam Laporan Tahunan ini. An explanation of Risk Exposure Information and Capital is presented in the Risk Management Practices section of this Annual Report. Ikatan Material Terkait Investasi Barang Modal Material Commitment for Capital Goods Investment Sepanjang tahun 2021, Bank BPD DIY tidak memiliki ikatan material untuk investasi barang modal. Oleh karena itu, Bank BPD DIY tidak memiliki informasi mengenai nama pihak yang melakukan ikatan, tujuan dari ikatan tersebut, sumber dana yang diharapkan untuk memenuhi ikatan-ikatan tersebut, mata uang yang menjadi denominasi dan langkah-langkah yang direncanakan perusahaan untuk melindungi risiko dari posisi mata uang asing yang terkait. Bank BPD DIY had no material commitment for capital goods investment throughout 2021. Therefore, Bank BPD DIY does not have information on the name of the party making the commitment, the purpose of the commitment, the source of funds expected to fulfill the commitment, the currency used and the steps that the Bank plans to protect from the position risk related foreign currency. 2021 Annual Report
228. 226 Analisis dan Pembahasan Manajemen atas Kinerja Bank Investasi Barang Modal Capital Goods Investment Pada tahun 2021 , Bank BPD DIY mengeluarkan dana sebesar Rp46,79 miliar untuk investasi barang modal dalam bentuk bangunan, kendaraan, inventaris kantor dan aset dalam penyelesaian. Seluruh investasi barang modal yang dilakukan pada tahun 2021 ditujukan untuk mendukung kelancaran operasional Bank BPD DIY. In 2021, Bank BPD DIY spent IDR46.79 billion for investment in capital goods in the form of buildings, vehicles, office inventory and construction in progress. All investment in capital goods made in 2021 was aimed at supporting the smooth operation of Bank BPD DIY. Tabel Jenis dan Nilai Investasi Barang Modal – Aset Tetap Table of Types and Investment value of Capital Goods – Fixed Asset (dalam jutaan Rupiah/in IDR million) Jenis Nilai Tahun 2021 Value in 2021 Tanah Bangunan Kendaraan Nilai Tahun 2020 Value in 2020 Type - 8.465 Land 1.347 1.305 Building 2.981 695 Vehicle Inventaris Kantor 16.507 13.242 Office Inventory Aset dalam Penyelesaian 25.956 15.239 Assets in Construction Total 46.791 38.946 Total Komitmen dan Kontinjensi Commitment and Contingencies Komitmen dan kontinjensi merupakan rekening administratif yang timbul dari transaksi kredit. Komitmen mengacu pada komitmen penyediaan pembiayaan dari instrumen keuangan yang mengakibatkan pengakuan aktiva dan/atau kewajiban selama periode tertentu. Sedangkan kontinjensi merupakan probabilitas aset dan/atau kewajiban yang dapat terjadi sebagai akibat dari beberapa kejadian sehubungan dengan kredit dan transaksi akseptasi di Bank BPD DIY. Commitments and contingencies are administrative accounts arising from credit transactions. Commitment refers to the commitment of providing financing from financial instruments that result in the recognition of assets and/or liabilities over a specified period. Contingencies are the probabilities of assets and/or liabilities that may occur as a result of certain events related to credit and acceptance transactions in the Company. Tabel Komitmen dan Kontinjensi Table of Commitment and Contingencies (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 KOMITMEN Description COMMITMENTS Liabilitas komitmen Commitment Liabilities Fasilitas kredit kepada nasabah yang belum digunakan (381.116) (580.819) Unused Loans Commitments Lain-lain (19.302) (15.132) Others Jumlah liabilitas komitmen (400.418) (595.951) Total Commitment Liabilities JUMLAH KOMITMEN - BERSIH (400.418) (595.951) TOTAL COMMITMENT - NET KONTINJENSI CONTINGENCIES Tagihan kontinjensi Contingent Receivables Pendapatan bunga dalam penyelesaian 33.141 28.835 Past due Interest Receivables Jumlah tagihan kontinjensi 33.141 28.835 Total Contingent Liabilities Liabilitas kontinjensi Laporan Tahunan 2021 - Contingent Liabilities
229. 227 Management Discussion and Analysis of Bank Performance Uraian 2021 2020 Description Bank garansi (74.488) (67.485) Bank Guarantee Jumlah liabilitas kontinjensi (74.488) (67.485) Total Contingent Liabilities JUMLAH KONTINJENSI - BERSIH (41.347) (38.650) TOTAL CONTINGENCIES – NET Perikatan - Perikatan Signifikan Significants Aggreements Uraian mengenai perikatan-perikatan signifikan sesuai dengan laporan keuangan per 31 Desember 2021 disajikan sebagai berikut: The description of the significant engagements in accordance with the financial statements as of December 31, 2021 is presented as follows: 1. Perjanjian Pengadaan Sewa Mesin Electronic Data Capture (EDC) Bank telah mengadakan kerjasama pengadaan sewa mesin Electronic Data Capture (EDC) dengan PT Visionet Data Internasional sebagaimana tertuang dalam perjanjian No.34056/VSNMI/C/O/2017 dan No.0318/HT 0502 tanggal 05 Juni 2017. Jangka waktu sewa EDC adalah 48 (empat puluh delapan) bulan, terhitung sejak tanggal diterimanya EDC. 1. Lease Agreement of Electronic Data Capture (EDC) Machines Bank performs an lease agreement of Electronic Data Capture (EDC) machines with PT Visionet Data Internasional based on agreement of No.34056/ VSNMI/C/O/2017 and No.0318/HT 0502 dated June 05, 2017. The term of lease EDC for 48 months, commencing while the EDC machines was received. 2.Perjanjian Switching X/Link Bank telah mengadakan kerjasama penggunaan Switching X/Link dengan PT Metalogix Infolink Persada sebagaimana tertuang dalam Perjanjian Pegadaan Barang dan Jasa No.001/V/2007 dan No.BDIY/001/SW/0701/NH tanggal 5 Mei 2007. Pemasangan Switching X/Link dalam rangka peningkatan pelayanan atas transaksi melalui ATM Bank yang meliputi pemantauan kondisi ATM, penyesuaian settlement transaksi ATM, kemudahan pembayaran rekening Telkomsel, Telkom, Indosat dan lain-lain. Bank juga telah mengadakan kerjasama jasa pemeliharaan aplikasi ATM Switching X/ Link dengan PT Metalogix Infolink Persada sebagaimana tertuang dalam perjanjian No.0251/HT 0102 dan No.BPD BDIY/002/Mtn/0910/NH tanggal 12 Oktober 2009 yang terakhir kali diubah dengan Addendum III No.0346/HT 0101 dan No.BPD DIY/005/mtn/1810/NH tanggal 11 Oktober 2018. Perjanjian ini berjangka waktu selama 1 (satu) tahun yang dimulai sejak tanggal 12 Oktober 2018 sampai dengan 11 Oktober 2019. Perjanjian ini berjangka waktu selama 1 tahun dan diperpanjang secara otomatis minimal 1 (satu) tahun berikutnya, kecuali ada permohonan pemutusan. 2. Switching X/Link Agreement Bank performs an agreement of using Switching X/Link with PT Metalogix Infolink Persada based on Agreement No.001/V/2007 and No.BDIY/001/ SW/0701/NH dated May 5, 2007. Installation of Switching X/links in order to improve transaction services through ATM machine of Bank, which includes monitoring the condition of the ATM machine, the ATM transaction settlement adjustments, ease of payments accounts of Telkomsel, Telkom, Indosat and many other Switching X/Link with PT Metalogix Infolink Persada based on Agreement No.0251/ HT 0102 and No.BPD BDIY/002/Mtn/0910/NH dated October 12, 2009 that was last amended by Addendum III No.0346/HT 0101 and No.BPD DIY/005/mtn/1810/NH dated October 11, 2018. The term of this agreement for 1 year commencing on October 12, 2018 and ends on October 11, 2019 and is automatically renewed at least 1 next year, unless there is a disconnection request. 3. Perjanjian Berlangganan Sistem Jaringan Komunikasi Data Bank telah mengadakan perikatan untuk berlangganan sistem jaringan komunikasi data dengan PT Aplikanusa Lintasarta (PT Lintasarta) sebagaimana tertuang dalam Perjanjian Berlangganan Sistem Komunikasi Data No.0003/LA/CORP/2006-0002/2010 dan No.0141/ OM 0004 tanggal 4 Juli 2010. Perjanjian ini berjangka waktu selama 1 tahun dan diperpanjang secara otomatis minimal 1 (satu) tahun berikutnya, kecuali ada permohonan 3. Data Communication Network System Agreement Bank performs an agreement of data communication system with PT Aplikanusa Lintasarta (PT Lintasarta) based on Data Communication Network System Agreement No.0003/LA/CORP/2006 and Memorandum of Understanding (MoU) No.0019/ OM 0005 dated February 10, 2006 that was last amended by Addendum II No.0003/ LA/ CORP/2006-0002/2010 and No.0141/OM 0004 dated June 4, 2010. The term of this agreement for 1 year and is 2021 Annual Report
230. 228 Analisis dan Pembahasan Manajemen atas Kinerja Bank pemutusan . PT Lintasarta memasang dan mengaktifkan sistem jaringan komunikasi data termasuk jaringan sambungan data langsung, VSAT/Saluran Komunikasi Stasiun Bumi Mikro (SKSBM), Sambungan Komunikasi Data Paket (SKDP), frame relay, internet dedicated, managed service, VPN Multiservice dan jasa turunannya. Sistem jaringan komunikasi data digunakan oleh aplikasi core banking Bank sebagai sarana komunikasi data antar unit kerja. automatically renewed at least 1 next year, unless there is a disconnection request. PT Lintasarta have installed and activated the data communication network system includes direct data connection network, VSAT/Micro EarthStation of Communication-Channel (SKSBM), Packaged Data Communication Connection (SKDP), frame relay, internet dedicated, managed service, VPN Multiservice and derivative. Data communication network system used by Bank core banking application as a data communication media in business unit networking. 4. Perjanjian Pengadaan Sewa Layanan Internet Banking dan Cash Management System (CMS) Bank telah mengadakan perjanjian kerja sama dalam rangka sewa layanan internet Banking dan Cash Management System (CMS) dengan PT Artajasa Pembayaran Elektronis (Artajasa) berdasarkan Penjanjian No. 003/Pimpro/IBCMS/2017 dan No.031/PKS.BPDDIY/AJ/100/2017 dan No. 003/Pimpro/IB-CMS/2017 tanggal 9 Oktober 2017. Masa sewa layanan tersebut 60 bulan terhitung sejak ditandatanganinya berita acara siap operasional. 4. Lease internet banking service and Cash Management System (CMS) Bank performed an agreement lease internet banking service and Cash Management System (CMS) with PT Artajasa Pembayaran Elektronis (Artajasa) based on agreement No.003/Pimpro/IB-CMS/2017 dan No.031/ PKS.BPDDIY/AJ/100/2017 dan No.003/Pimpro/IBCMS/2017 dated October 9, 2017. The term of this lease for 60 months commencing while the signed the minutes were ready for operation. 5. Perjanjian Pengadaan Jasa Layanan Contact Center Bank telah mengadakan kerjasama pengadaan jasa layanan contact center dengan PT Telekomunikasi Indonesia, Tbk sebagaimana tertuang dalam perjanjian No.0164/HT 0102 tanggal 6 Maret 2020. Jangka waktu adalah 1 (satu) tahun dan dapat diperpanjang berdasarkan kesepakatan para pihak yang akan dituangkan dalam amandemen/addendum perjanjian. 5. Contact Center Service Procurement Agreement The Bank has entered into a cooperation in the procurement of contact center services with PT Telekomunikasi Indonesia, Tbk as stated in the agreement No.0164/HT 0102 dated March 6, 2020. The term is 1 (one) year and can be extended based on the agreement of the parties which will be set forth in the amendment/agreement addendum. 6. Perjanjian Pelaksanaan Pengadaan Kartu ATM NSSICCS Bank BPD DIY Konvensional Berlogo Nasional Bank telah mengadakan kerjasama pengadaan kartu ATM NSSICCS Bank BPD DIY konvensional berlogo nasional dengan PT Wahyu Kartumasindo sebagaimana tertuang dalam perjanjian No.0216/HT 0201 tanggal 1 April 2020. 6. Agreement on the Procurement of a Conventional NSSICCS Bank BPD DIY ATM Card with the National Logo The bank has entered into a cooperation in the procurement of a conventional NSSICCS Bank BPD DIY ATM card with the national logo with PT Wahyu Kartumasindo as stated in the agreement No. 0216/ HT 0201 dated April 1, 2020. 7. Perjanjian Pengadaan Renewal Technical Support VMWare Disaster Recovery Center (DRC) Bank telah mengadakan kerjasama pengadaan Renewal Technical Support VMWare Disaster Recovery Center (DRC) dengan CV Kaledia Compuzone sebagaimana tertuang dalam perjanjian No.0290/HT 0101 tanggal 20 Mei 2020. 7. VMWare Disaster Recovery Center (DRC) Technical Support Renewal Procurement Agreement The Bank has entered into a cooperation in the procurement of VMWare Disaster Recovery Center (DRC) Technical Support Renewal with CV Kaledia Compuzone as stated in the agreement No. 0290/HT 0101 dated May 20, 2020. 8. Perjanjian Pemanfaatan Nomor Induk Kependudukan, Data Kependudukan dan Kartu Tanda Penduduk Elektronik dalam Pelayanan Perbankan Bank telah mengadakan kerjasama Pemanfaatan Nomor Induk Kependudukan, Data Kependudukan dan Kartu Tanda Penduduk Elektronik dalam Pelayanan Perbankan dengan Direktorat Jenderal Kependudukan dan Pencatatan Sipil Kementerian Dalam Negeri Republik Indonesia sebagaimana tertuang dalam perjanjian No.119/15405/ 8. Agreement on Utilization of Population Identification Number, Population Data and Electronic Identity Card in Banking Services The Bank has entered into a collaboration in the Utilization of Population Identification Numbers, Population Data and Electronic Identity Cards in Banking Services with the Directorate General of Population and Civil Registration of the Ministry of Home Affairs of the Republic of Indonesia as stipulated in agreement No.119/15405/DUKCAPIL dated DUKCAPIL tanggal 30 Desember 2020. Jangka waktu adalah 1 (satu) tahun. Laporan Tahunan 2021 30 December 2020. The term is 1 (one) year.
231. 229 Management Discussion and Analysis of Bank Performance Informasi dan Fakta Material Setelah Tanggal Laporan Akuntan Material Information and Facts After the Accountant ’s Report Date Terdapat perubahan komposisi Modal Pemegang Saham berdasarkan Rapat Umum Pemegang Saham Luar Biasa sebagaimana tersebut dalam Akta Notaris Anom Junprahadi, SH Nomor 54 Tanggal 17 Maret 2022 tentang Berita Acara Rapat Umum Pemegang Saham Luar Biasa PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta yang disajikan sebagai berikut: There is a change in the composition of Shareholders’ Capital based on the Extraordinary General Meeting of Shareholders as stated in the Notary Deed of Anom Junprahadi, SH Number 54 dated March 17, 2022 concerning the Minutes of the Extraordinary General Meeting of Shareholders of PT Bank Pembangunan Daerah Yogyakarta Special Region presented as follows: Tabel Komposisi Modal Pemegang Saham Tabel of Shareholder’s Capital Composition Pemegang Saham Komposisi Composition Shareholder Pemerintah Daerah Daerah Istimewa Yogyakarta 51,27% Government of Special Region of Yogyakarta Pemerintah Kota Yogyakarta 13,50% Yogyakarta City Government Pemerintah Kabupaten Sleman 13,39% Sleman Regency Government Pemerintah Kabupaten Bantul 8,12% Bantul Regency Government Pemerintah Kabupaten Kulon Progo 7,32% Kulon Progo Regency Government Pemerintah Kabupaten Gunungkidul 6,40% Gunungkidul Regency Government Prospek Usaha dan Strategi Ke Depan Business Prospects and Future Strategies Tren positif pemulihan ekonomi diperkirakan masih akan terus berlanjut. Dalam rilis World Economic Outlook Juli 2021, IMF memperkirakan perekonomian global pada tahun 2022 tumbuh sebesar 4,9% (YoY). Solidnya proyeksi perekonomian global didukung oleh tambahan stimulus fiskal yang kuat dan akselerasi vaksinasi yang memungkinkan reopening lebih luas, khususnya di negara maju seperti Amerika Serikat (AS) dan Eropa. Bank Indonesia memprediksi pertumbuhan ekonom global sebesar 4,4% dan perekonomian Indonesia pada tahun 2022 berada di kisaran 4,7%-5,5% (YoY). Proyeksi pertumbuhan ekonomi tersebut ditopang oleh berlanjutnya vaksinasi yang mendorong kenaikan mobilitas sehingga konsumsi rumah tangga membaik dan investasi meningkat. The positive trend of economic recovery is expected to continue. In the release of the World Economic Outlook July 2021, the IMF estimated that the global economy in 2022 will grow by 4.9% (YoY). The solid projection of the global economy is supported by the addition of a strong fiscal stimulus and accelerated vaccinations that will allow wider reopenings, particularly in developed countries such as the United States (US) and Europe. Bank Indonesia predicted global economic growth of 4.4% and the Indonesian economy in 2022 in the range of 4.7%-5.5% (YoY). The projected economic growth is supported by the continuation of vaccinations which encourage increased mobility so that household consumption improves and investment increases. Pemulihan ekonomi nasional memberikan dampak positif bagi kinerja industri perbankan. Sebagai upaya untuk meneruskan momentum pemulihan ekonomi serta mendorong pertumbuhan penyaluran kredit perbankan, Otoritas Jasa Keuangan telah mengeluarkan kebijakan untuk kembali memperpanjang kebijakan relaksasi restrukturisasi kredit melalui POJK No. 17/ POJK.03/2021 tentang Perubahan Kedua atas POJK Nomor 11/ POJK.03/2020 tentang Stimulus Perekonomian Nasional sebagai Kebijakan Countercyclical Dampak Penyebaran Coronavirus Disease 2019. Melalui POJK tersebut, masa berlaku kebijakan stimulus perekonomian bagi debitur perbankan yang terdampak COVID-19 diperpanjang sampai dengan 31 Maret 2023. The recovery of the national economy has had a positive impact on the performance of the banking industry. In an effort to continue the momentum of economic recovery and encourage growth in bank lending, the Financial Services Authority has issued a policy to extend the relaxation policy on credit restructuring through POJK No. 17/POJK.03/2021 concerning the Second Amendment to POJK Number 11/POJK.03/2020 concerning National Economic Stimulus as a Countercyclical Policy for the Impact of the 2019 Coronavirus Disease Spread. Through the POJK, the period of validity of the economic stimulus policy for banking debtors affected by COVID-19 extended until March 31, 2023. Prospek kinerja perbankan pada tahun 2022 juga cukup baik seiring dengan pemulihan ekonomi nasional. Penyaluran kredit The prospect of banking performance in 2022 is also quite good in line with the national economic recovery. Bank lending 2021 Annual Report
232. 230 Analisis dan Pembahasan Manajemen atas Kinerja Bank perbankan pada tahun 2022 diproyeksikan tumbuh positif dan berada pada kisaran 6 %-8% (YoY), sedangkan Dana Pihak Ketiga (DPK) diperkirakan masih tumbuh cukup tinggi di pada kisaran 7%-9% (YoY). Meskipun prospek perekonomian dan kinerja perbankan diproyeksikan meningkat, namun kondisi tersebut masih sangat dipengaruhi oleh perkembangan pandemi serta potensi lonjakan gelombang ketiga penyebaran COVID-19. Hal tersebut membuat perekonomian ke depan masih dibayang-bayangi oleh ketidakpastian yang relatif tinggi yang dapat berpengaruh pada bisnis perbankan. in 2022 was projected to grow positively and in the range of 6%-8% (YoY), while Third Party Funds (DPK) were estimated to still grow quite high in the range of 7%-9% (YoY). Although the economic outlook and banking performance were projected to improve, these conditions will still be heavily influenced by the development of the pandemic as well as the potential spike in the third wave of the spread of COVID-19. This makes the economy in the future still overshadowed by the relatively high uncertainty that could affect the banking business. Diperkirakan pemulihan ekonomi masih berlanjut pada 2022, faktor utamanya adalah mobilitas manusia yang diperkirakan semakin meningkat. Beberapa event besar juga akan kembali diselenggarakan secara luring, yang akan berimplikasi positif terhadap aktivitas pariwisata dan pendidikan. Meski demikian, ke depan masih terdapat banyak tantangan yang harus diwaspadai, antara lain pandemi COVID-19 yang masih belum usai, ketidakpastian kondisi ekonomi global, serta berkurangnya stimulus pemerintah secara bertahap pada 2022 yang berpengaruh terhadap daya beli masyarakat. Melihat potensi dan risiko ekonomi yang dihadapi DIY ke depan, diproyeksikan pada 2022 ekonomi DIY akan tumbuh pada level moderat pada kisaran proyeksi 4,8%- 5,8% (YoY). Sedangkan inflasi diperkirakan berada pada kisaran 2,% -3,3% (YoY). It was estimated that the economic recovery will continue in 2022, the main factor is human mobility estimated to increase. Several large events will also be held offline again, which will have positive implications for tourism and education activities. However, in the future there are still many challenges that must be watched out for, including the COVID-19 pandemic that is still not over, the uncertainty of global economic conditions, and the gradual reduction of government stimulus in 2022 which will affect people's purchasing power. Looking at the potential and economic risks faced by DIY in the future, it is projected that in 2022 the DIY economy will grow at a moderate level in the projected range of 4.8%-5.8% (YoY). Meanwhile, inflation is estimated to be in the range of 2.% -3.3% (YoY). Sumber: World Economic Outlook Juli 2021, International Monetery Fund; Laporan Kebijakan Moneter Triwullan IV Januari 2022, Bank Indonesia, Laporan Perekonomian DIY November 2021 – Bank Indonesia Source: World Economic Outlook July 2021, International Monetary Fund; Quarter IV Monetary Policy Report January 2022, Bank Indonesia, DIY Economic Report November 2021 – Bank Indonesia Berdasarkan prakiraan kondisi perekonomian global, nasional maupun industri perbankan serta perekonomian DIY tersebut, Bank BPD DIY yakin memiliki prospek yang baik di masa yang akan datang. Hal ini terlihat dari berbagai peluang yang dimiliki Bank BPD DIY antara lain sebagai berikut: 1. Perkembangan UMKM, industri kreatif, dan e-commerce yang pesat. 2. Indeks literasi keuangan dan indeks inklusi keuangan masyarakat Indonesia yang meningkat. 3. Nasabah generasi milenial yang belum tergarap maksimal. 4. Pembangunan infrastruktur di DIY yang cukup gencar. 5. Status DIY sebagai kota pelajar dan mahasiswa. 6. Penerapan transaksi non-tunai di instansi Pemerintah. 7. Kebijakan perpanjangan relaksasi restrukturisasi kredit oleh OJK hingga Maret 2023. 8. Program vaksinasi mendorong perbaikan kinerja pariwisata yang merupakan engine of growth perekonomian DIY. Based on the forecasts for the global, national and banking industry conditions, Bank BPD DIY has the opportunity to grow. The opportunities that Bank BPD DIY have are as follows: Laporan Tahunan 2021 1. The rapid development of MSMEs, creative industries, and e-commerce. 2. The financial literacy index and financial inclusion index of the Indonesian people increased. 3. Untapped millennial generation customers maximally 4. Infrastructure development in DIY is quiet vigorous. 5. DIY status as a city of students. 6. Application of non-cash transactions in government agencies. 7. FSA's policy of extending the relaxation of credit restructuring until March 2023. 8. The vaccination program encouraged the improvement of tourism performance as the engine of growth for the DIY economy.
233. 231 Management Discussion and Analysis of Bank Performance Berdasarkan asumsi yang telah dijabarkan di atas disertai adanya berbagai peluang , Bank BPD DIY optimis untuk dapat senantiasa meningkatkan kinerjanya dalam jangka panjang. Dengan kata lain, Bank BPD DIY memiliki prospek usaha yang sangat baik. Hal ini didukung dengan kekuatan yang dimiliki Bank BPD DIY yaitu: 1. Bank milik Pemerintah Daerah. 2. Memiliki jaringan yang tersebar di seluruh DIY. 3.Memiliki Core Banking System yang dikembangkan sendiri. 4. Komposisi dana murah (rasio CASA) yang relatif tinggi. 5. Bank BPD DIY UUS telah menjadi Bank Penerima Setoran Biaya Penyelenggaraan Ibadah Haji (BPS BPIH). 6. Peringkat Tingkat Kesehatan Bank (TKB) pada peringkat komposit 2 (dua). 7. Sebagian besar SDM sudah tersertifikasi. 8. Telah bergerak untuk mengembangkan digital banking. Based on the assumptions outlined above along with various opportunities, Bank BPD DIY is optimistic to be able to continuously improve its performance in the long term. In other words, Bank BPD DIY has very good business prospects. This is based on the strengths of Bank BPD DIY, namely: 1. 2. 3. 4. Banks owned by local governments. Having a network spread all over Yogyakarta Province. Having a self-developed Core Banking System. The composition of low-cost funds (CASA ratio) is relatively high. 5. Bank BPD DIY UUS has become a Recipient Bank for Hajj Administration Fee Deposits (BPS BPIH). 6. Bank Soundness Level (TKB) at Composite Rating 2 7. Most of the human resources have been certified. 8. The bank had developed digital banking. Prospek Bank BPD DIY juga terlihat dari kesiapan Bank BPD DIY dalam mengembangkan digital banking. Tren bisnis perbankan ke depan berfokus kepada layanan digital banking. Perkembangan teknologi informasi yang sangat cepat berpengaruh terhadap perubahan perilaku konsumen di dunia perbankan. Teknologi telah mengubah perilaku manusia termasuk memanfaatkan layanan keuangan yang tidak bisa dilepaskan dari aktivitas keseharian. Selain itu, pandemi COVID-19 telah mempercepat era revolusi teknologi digital, informasi akan menjadi pusat dari semua aktivitas masyarakat. Kondisi pandemi juga akan mengubah perilaku, cara berinteraksi, komunikasi, dan pola transaksi nasabah. Dalam era normal baru, fitur dan layanan digital bakal menjadi ujung tombak operasional bank di masa depan. Oleh karena itu, Bank harus mampu mengembangkan produk dan layanan digital banking sesuai dengan pola dan perilaku transaksi nasabah. Di samping melakukan pengembangan dari sisi layanan digital, Bank BPD DIY juga masih akan tetap mempertahankan segmen pasar nasabah tradisional yang saat ini jumlahnya masih cukup tinggi di wilayah DIY. The prospect of Bank BPD DIY can also be seen from the readiness of Bank BPD DIY in developing digital banking. Future banking business trends will focus on digital banking services. The rapid development of information technology has an effect on changes in consumer behavior in the banking world. Technology has changed human behavior, including the use of financial services that cannot be separated from daily activities. In addition, the COVID-19 pandemic accelerated the era of the digital technology revolution, and information technology will be the center of all community activities. The pandemic condition has also change the behavior, ways of interacting, communication, and customer transaction patterns. In the new normal era, digital features and services will spearhead bank operations in the future. Therefore, Banks must be able to develop digital banking products and services in accordance with customer transaction patterns and behavior. In addition to developing in terms of digital services, Bank BPD DIY will also continue to maintain the traditional customer market segment, which is currently still quite high in the DIY area. Pada tahun 2022, kebijakan Manajemen Bank BPD DIY, yaitu: 1. Memperkuat kelembagaan dan struktur permodalan. 2. Meningkatkan penerapan Governance, Risk and Compliance dan kualitas sistem pengendalian internal yang berkelanjutan. 3. Meningkatkan kompetensi SDM yang berlandaskan budaya kerja “ISTIMEWA” dan nilai-nilai utama “RAMAH”. 4. Mengembangkan produk, layanan, dan manajemen dana yang kompetitif guna menghasilkan struktur penghimpunan dana yang efisien. In 2022, the policies of Bank BPD DIY Management, namely: 1. Strengthening institutions and capital structure. 2. Improving the implementation of Governance, Risk and Compliance and the quality of a sustainable internal control system. 3. Improving HR competencies based on the “SPECIAL” work culture and “FRIENDLY” core values. 4.Developing competitive products, services and fund management to produce an efficient fundraising structure. 2021 Annual Report
234. 232 Analisis dan Pembahasan Manajemen atas Kinerja Bank 5 . Mengembangkan produk kredit/pembiayaan yang kompetitif dengan fokus kepada sektor UMKM. 6. Menjaga kualitas kredit/pembiayaan melalui kebijakan restrukturisasi serta meningkatkan penyelesaian dan pencegahan kredit bermasalah. 7.Meningkatkan market share penghimpunan dana dan penyaluran kredit. 8.Memperkuat manajemen dan infrastruktur teknologi informasi serta sistem informasi manajemen untuk mendukung pengembangan digital banking. 9. Mengembangkan produk dan layanan digital banking yang adaptif terhadap preferensi nasabah. 10.Melaksanakan proses pemisahan (spin-off) Unit Usaha Syariah (UUS) menjadi Bank Umum Syariah (BUS). 5. Developing competitive loans/financing products with a focus on the MSME sector. 6. Maintaining loans/financing quality through restructuring policies as well as improving the settlement and prevention of non-performing loans. 7. Increasing market share in fundraising and lending. Pencapaian Target dan Target Ke Depan Targets Achievement and Future Targets Pencapaian Target Target Achievement Perbandingan Target dan Realisasi Keuangan Comparison Between Target and Financial Realization Di tengah terjadinya pemulihan perekonomian global, nasional dan regional, Bank BPD DIY pada tahun 2021 tetap mampu tumbuh dan mencapai kinerja yang cukup baik dengan indikator-indikator keuangan utama yang mampu mencapai target yang ditetapkan, meskipun terdapat beberapa indikator yang masih sedikit berada di bawah target. In the midst of a contraction in the national and regional economy, Bank BPD DIY in 2021 is still able to grow and achieve a fairly good performance with the main financial indicators that are able to achieve the set targets, although there are several indicators that are still slightly below the target. 8. Strengthening management and information technology infrastructure and management information systems to support the development of digital banking. 9. Developing adaptive digital banking products and services to customer preferences. 10. Carrying out the spin-off process for the Sharia Business Unit (UUS) into a Sharia Commercial Bank (BUS). Tabel Perbandingan Rencana Bisnis Bank dan Realisasi Keuangan 2021 Table of Comparison of Bank Business Plans and Financial Realizations 2021 (dalam jutaan Rupiah/in IDR million) Uraian Realisasi 2021 Realization 2021 Target 2021 Target 2021 Pencapaian Achievement 1 2 3 4=2/3 Keuangan Description Finance Aset 15.765.333 15.299.934 103,04 Asset Giro 2.575.155 2.300.000 111,96 Current Account Tabungan 7.666.460 7.285.469 105,23 Savings Deposito 2.071.851 2.150.000 96,37 Deposit Total Dana Pihak Ketiga 12.313.466 11.735.469 104,93 Total Third-party funds Kredit yang Diberikan 8.468.086 8.531.150 99,26 Loans 839.504 866.800 96,85 Financing 9.307.590 9.397.950 99,04 Total Credit Disbursement 1.194.247 1.206.074 99,02 Total Revenue Total Biaya 848.247 875.124 96,53 Total Cost Laba Sebelum Pajak 346.000 330.950 104,55 Profit Before Tax Laba Setelah Pajak 269.347 254.832 105,70 Profit After Tax Pembiayaan Total Penyaluran Kredit Total Pendapatan Laporan Tahunan 2021
235. 233 Management Discussion and Analysis of Bank Performance Uraian Realisasi 2021 Realization 2021 Target 2021 Target 2021 Pencapaian Achievement 1 2 3 4 =2/3 Rasio Keuangan Description Financial Ratio CAR 29,28 26,61 110,03 CAR ROA 2,16 2,13 101,41 ROA ROE 11,15 10,42 107,01 ROE BOPO 71,14 70,86 100,40 BOPO NIM 5,62 5,64 99,65 NIM LDR 75,00 80,08 93,66 LDR NPL Gross 2,09 2,60 80,38 NPL Gross NPL Nett 0,39 0,66 59,09 NPL Nett Total aset Bank BPD DIY pada tahun 2021 mencapai Rp15,77 triliun atau 103,04% dari target yang ditetapkan sebesar Rp15,30 triliun, yang berasal dari dana pihak ketiga, simpanan dari bank lain, pinjaman yang diterima, dan ekuitas. Total assets of Bank BPD DIY in 2021 reached IDR15.77 trillion or 103.04% of the target set at IDR15.30 trillion, which came from third party funds, deposits from other banks, loans received, and equity. Dana pihak ketiga yang berhasil dihimpun Bank BPD DIY pada tahun 2021 mencapai Rp12,31 triliun atau 104,93% dari target yang ditetapkan sebesar Rp11,74 triliun. Dari pencapaian dana pihak ketiga di tersebut, giro mencapai Rp2,58 triliun atau 111,96% dari target yang ditetapkan sebesar Rp2,30 triliun. Tabungan mencapai Rp7,67 triliun atau 105,23% dari target yang ditetapkan sebesar Rp7,29 triliun, sedangkan deposito mencapai Rp2,07 triliun atau 96,37% dari target yang ditetapkan sebesar Rp2,15 triliun. Pencapaian deposito sedikit di bawah target antara lain dipengaruhi oleh adanya pencairan dana Pemulihan Ekonomi Nasional (PEN) sebesar Rp1 triliun dalam bentuk deposito pada tahun 2021. Third party funds collected by Bank BPD DIY in 2021 reached IDR12.31 trillion or 104.93% of the target set at IDR11.74 trillion. From the achievement of third party funds, current accounts reached IDR2.58 trillion or 111.96% of the target set at IDR2.30 trillion. Savings reached IDR7.67 trillion or 105.23% of the target set at IDR7.29 trillion, while time deposits reached IDR2.07 trillion or 96.37% of the target set at IDR2.15 trillion. The achievement of deposits was slightly below the target, partly due to the disbursement of the National Economic Recovery (PEN) fund of IDR1 trillion in the form of deposits in 2021. Realisasi penyaluran kredit dan pembiayaan tahun 2021 sebesar Rp9,31 triliun atau 99,04% dari target yang ditetapkan sebesar Rp9,40 triliun, dengan komposisi penyaluran kredit (konvensional) sebesar Rp8,47 triliun atau 99,26% dari target yang ditetapkan sebesar Rp8,53 triliun, dan penyaluran pembiayaan (syariah) sebesar Rp839,50 miliar atau 96,85% dari target yang ditetapkan sebesar Rp866,80 miliar. Kondisi perekonomian yang melambat akibat pandemi COVID-19 turut berpengaruh pada penurunan penyaluran kredit Bank BPD DIY. Meskipun demikian, pada tahun 2021 Bank BPD DIY mampu menurunkan tingkat kredit bermasalah atau Non Performing Loan (NPL) gross menjadi 2,09%. Ke depan, Bank BPD DIY akan terus meningkatkan penyaluran kredit dan pembiayaan produktif, khususnya sektor UMKM dalam rangka meningkatkan perekonomian dan taraf hidup masyarakat. Realization of lending and financing in 2021 IDR9.31 trillion or 99.04% of the target set at IDR9.40 trillion, with the composition of credit distribution (conventional) of IDR8.47 trillion or 99.26% of the target set at IDR8.53 trillion, and disbursement of financing (sharia) of IDR839.50 billion or 96.85% of the target set at IDR866.80 billion. The slowing economic conditions due to the COVID-19 pandemic also affected the decline in loans distribution for Bank BPD DIY. Nevertheless, in 2021 Bank BPD DIY was able to reduce the level of gross non-performing loans (NPLs) to 2.09%. In the future, Bank BPD DIY will continue to increase credit distribution and productive financing, especially the MSME sector in order to improve the economy and people's living standards. Total pendapatan yang diperoleh sampai dengan akhir tahun Total revenue earned by the end of 2021 was IDR1.19 trillion, 2021 adalah sebesar Rp1,19 triliun, atau 99,02% dari target yang ditetapkan sebesar Rp1,21 miliar. Sedangkan total biaya or 99.02% of the target set at IDR1.21 billion. Meanwhile, the total cost was IDR848.25 billion, or 96.93% of the target 2021 Annual Report
236. 234 Analisis dan Pembahasan Manajemen atas Kinerja Bank sebesar Rp848 ,25 miliar, atau 96,93% dari target yang ditetapkan sebesar Rp875,12 miliar. Dari total pendapatan dan total biaya yang diperoleh tahun 2021 menghasilkan laba sebelum pajak sebesar Rp346,00 miliar, atau 104,55% dari target yang ditetapkan sebesar Rp330,95 miliar. Pencapaian laba sebelum pajak pada tahun 2021 tersebut terutama disebabkan oleh naiknya pendapatan operasional lainnya, terutama berasal dari pendapatan pengelolaan rekening dan pendapatan atas setoran kredit yang dihapusbukukan. set at IDR875.12 billion. From the total revenue and total costs obtained in 2021, it resulted in a profit before tax of IDR346.00 billion, or 104.55% of the target set at IDR330.95 billion. The achievement of profit before tax in 2021 was mainly due to the increase in other operating income, mainly from account management income from written-off credit deposits. Perbandingan Target dan Realisasi Struktur Modal Targets Comparison and Capital Structure Realization Modal merupakan aspek yang sangat penting bagi pengembangan Bank BPD DIY, karena modal berfungsi sebagai penyangga terhadap kemungkinan terjadinya risiko. Besar kecilnya modal sangat berpengaruh terhadap kemampuan bank untuk melaksanakan kegiatan operasionalnya. Modal tersebut juga berfungsi untuk menjaga kepercayaan terhadap aktivitas perbankan dalam menjalankan fungsinya sebagai lembaga intermediasi atas dana yang diterima dari nasabah. Capital became a very important aspect for the development of Bank BPD DIY, because capital served as a buffer against possible risks. The size of the capital greatly affected the bank's ability to carry out its operational activities. This capital also functiond to maintain trust in banking activities in carrying out its function as an intermediary institution for funds received from customers. Tabel Perbandingan Target dan Realisasi Struktur Modal Table of Targets Comparison and Capital Structure Realization (dalam jutaan Rupiah/in IDR million) Uraian Realisasi 2021 Realization 2021 Target 2021 Target 2021 Pencapaian Achievement 1 2 3 4=2/3 2.638.519 3.111.945 84,79 Core Capital (Tier 1) 95.273 116.052 82,10 Supplementary Capital (Tier 2) 2.733.792 3.227.997 84,69 Total Capital Modal Inti (Tier 1) Modal Pelengkap (Tier 2) Total Modal Realisasi total modal tahun 2021 sebesar Rp2,73 triliun atau 99,04% dari target yang ditetapkan sebesar Rp3,23 triliun. Strategi Bank untuk merealisasikan penguatan modal adalah meningkatkan kinerja Bank untuk dapat menghasilkan pencapaian laba yang telah direncanakan, sehingga menumbuhkan keyakinan pemegang saham akan kinerja Bank BPD DIY sebagai Bank yang sehat. Selain itu, Bank berupaya melakukan pendekatan yang lebih intensif kepada pemegang saham dan dinas yang terkait dengan penyertaan modal Pemerintah Daerah dan menjajaki alternatif strategi permodalan berkaitan dengan rencana pelaksanaan pemisahan (spin-off) UUS pada tahun 2022. Laporan Tahunan 2021 Description Realization of total capital in 2021 is IDR2.73 trillion or 99.04% of the target set at IDR3.23 trillion. The Bank's strategy to realize capital strengthening is to improve the performance of the Bank to be able to generate the achievement of the planned profit, thereby fostering shareholder confidence in the performance of Bank BPD DIY as a healthy bank. In addition, the Bank seeks to take a more intensive approach to shareholders and agencies related to local government equity participation and explore alternative capital strategies related to the UUS spin-off implementation plan in 2022.
237. 235 Management Discussion and Analysis of Bank Performance Perbandingan Target dan Realisasi Pemasaran Target Comparison and Marketing Realization Uraian perbandingan target dan realisasi pemasaran tahun 2021 disajikan sebegai berikut . A description of the comparison of the target and marketing realization in 2021 is presented as follows. Tabel Perbandingan Target dan Realisasi Pemasaran Table of Target Comparison and Marketing Realization Produk Product Deskripsi Description 1. Pengembangan Jenis Kartu ATM/Debit (Silver, Gold, Platinum) Pengelompokan/ segmentasi Kartu ATM/Debit menjadi beberapa jenis profil kartu yang memiliki limit serta tarif yang berbeda. 2. Pengembangan Laku Pandai Penambahan Fitur Transaksi Tarik, Setor, Transfer untuk Nasabah Tabungan Reguler/Non BSA melalui Agen Laku. Perlengkapan fitur Transfer Antar Bank, Pembelian dan Pembayaran. No Bank BPD DIY telah mengajukan Permohonan Pencetakan Kartu Berlogo Nasional kepada Bank Indonesia. Persetujuan dari Bank Indonesia diperoleh pada 10 Juni 2021. Hingga akhir Triwulan IV 2021, proyek klasifikasi kartu ATM/Debet ini sampai pada tahap persiapan pengujian Development of ATM/ Debit Card Types (Silver, Grouping/segmentation of ATM/Debit sistem dan akan diselesaikan pada rencana kinerja Triwulan I tahun 2022. Gold, Platinum) Cards into several types of card profiles Bank BPD DIY has submitted an Application for Printing a Card with a that have different limits and tariffs. National Logo to Bank Indonesia. Approval from Bank Indonesia was obtained on June 10, 2021. Until the end of Quarter IV 2021, this ATM/Debit card classification project is in the preparation stage for system testing and will be completed in the first Quarter 2022 performance plan. Laku Pandai Development 4. Realisasi Realization Pengembangan Mobile Banking Mobile Banking Development Terdapat penambahan biller dan perluasan layanan kepada nasabah reguler dengan menggunakan device EDC yang telah diimplementasikan pada akhir Agustus 2021, sehingga saat ini agen BPD DIY tidak hanya melayani nasabah BSA saja namun dapat melayani nasabah reguler pemegang kartu ATM/Debet Bank BPD DIY. Selain itu, masyarakat umum Added Withdrawal, Deposit, Transfer yang belum menjadi nasabah Bank BPD DIY dapat ikut memanfaatkan Transaction Features for Regular/Non- layanan agen untuk berbagai macam pembayaran, mulai dari pembayaran BSA Savings Customers through Laku PBB, PDAM, BPJS, retribusi, pajak daerah dan lainnya. Agents. Features Interbank Transfers, There are additional billers and expansion of services to regular customers Purchases and Payments. using EDC devices that have been implemented at the end of August 2021, so that currently BPD DIY agents do not only serve BSA customers but can serve regular customers of Bank BPD DIY ATM/Debit card holders. In addition, the general public who are not yet customers of Bank BPD DIY can take advantage of agent services for various kinds of payments, ranging from payments to PBB, PDAM, BPJS, user fees, regional taxes and others. Pengembangan BPD DIY Mobile pada Aplikasi Mobile Banking BPD DIY saat ini telah tersedia dalam versi sistem operasi berbasis iOS Apple. android dan versi iOS. Hingga akhir Triwulan IV 2021, tercatat pengguna Development of BPD DIY Mobile on Apple’s Mobile Banking sebanyak 101.495 pengguna dengan total 248.911 transaksi. Saat ini Bank BPD DIY telah menjalin kerjasama dengan iOS-based operating system. PLN atas biller PLN Postpaid, PLN Prepaid dan PLN Non-Taglis. Biller ini berhasil diimplementasikan pada akhir Desember 2021. The BPD DIY Mobile Banking application is now available in the android version and the iOS version. Until the end of Quarter IV 2021, there were 101,495 Mobile Banking users with a total of 248,911 transactions. Currently, Bank BPD DIY has collaborated with PLN on PLN Postpaid billers, PLN Prepaid and PLN Non-Taglis. This biller was successfully implemented at the end of December 2021. 5. Cash Management System (CMS) Cash Management System (CMS) Kelanjutan penyelesaian pengembangan Cash Management System (CMS), yaitu internet banking untuk korporasi layanan Cash Management System (CMS). telah dilakukan soft launching pada akhir Desember 2017. Hingga Continuing completion of the development akhir Triwulan IV 2021, pengguna layanan CMS sebanyak 2.499 of Cash Management System (CMS) pengguna dengan nominal transaksi sebanyak Rp445,186 miliar. Sejak 11 Juni 2021, Bank BPD DIY telah mengimplementasikan fitur Modul services. Penerimaan Negara pada layanan CMS. Selain itu, pada layanan CMS terdapat penambahan fitur berupa pembukaan rekening deposito, pencairan deposito, pengajuan bilyet/giro, informasi suku bunga dan valuta asing yang telah diimplementasikan pada minggu ketiga Oktober 2021. Cash Management System (CMS), which is internet banking for corporations, had a soft launch at the end of December 2017. By the end of Quarter IV 2021, CMS service users were 2,499 users with a nominal transaction of IDR445.186 billion. Since June 11, 2021, Bank BPD DIY has implemented the State Revenue Module feature on CMS services. In addition, the CMS service has additional features in the form of opening a deposit account, deposit disbursement, submission of bilyet/giro, interest rate and foreign exchange information which has been implemented in the third week of October 2021. 2021 Annual Report
238. 236 No 6 . Analisis dan Pembahasan Manajemen atas Kinerja Bank Produk Product Pengembangan Digitalisasi Transaksi dan Integrasi Sistem Keuangan Pemerintah Daerah Development of Transaction Digitization and Integration of Local Government Financial Systems Deskripsi Description Realisasi Realization Pemenuhan solusi digitalisasi agar dapat meningkatkan transaksi pendapatan serta efisiensi pengeluaran Pemerintah Daerah. Pengembangan Integrasi antara sistem Bank dengan Sistem Keuangan milik Pemerintah Propinsi/Pemerintah Kota/ Pemerintah Kabupaten. Hingga akhir Triwulan IV 2021, Bank BPD DIY telah bekerjasama dengan beberapa mitra terkait layanan transaksi pembayaran penerimaan pendapatan daerah, antara lain dengan: a. PT Dompet Anak Bangsa (GoPay) dalam melayani penerimaan transaksi pembayaran Pajak Bumi dan Bangunan (Kota Yogyakarta, Bantul, Sleman, Gunungkidul, dan Kulon Progo), Pajak Daerah (Kota Yogyakarta, Sleman, dan Gunungkidul) dan Retribusi (Kota Yogyakarta, Sleman, dan Bantul) sejak akhir tahun 2019; PT Tokopedia (Toped) dalam pembayaran Pajak Bumi dan Bangunan (Kota Yogyakarta, Bantul, Sleman, Gunungkidul, dan Kulon Progo) sejak awal tahun 2020. b. PT Shopee International Indonesia (Shopee) dalam pembayaran Pajak Bumi dan Bangunan (Kota Yogyakarta, Bantul, Sleman, Gunungkidul, dan Kulon Progo) yang telah implementasi sejak akhir September 2021. c. PT Bimasakti Multi Sinergi (JogjaKita) untuk biller Pajak Bumi dan Bangunan (Kota Yogyakarta, Bantul, Sleman, Gunungkidul), Pajak Daerah (Kota Yogyakarta, Bantul, Sleman, Gunungkidul), Retribusi (Provinsi DIY, Kota Yogyakarta, Bantul, Sleman) dan Pajak Kendaraan Bermotor (Samsat DIY) yang telah diimplementasikan pada pertengahan November 2021. Fulfillment of digitalization solutions in order to increase revenue transactions and efficiency of local government expenditures. Development of Integration between the Bank system and the Financial System of the Provincial Government/City Government/Regency Government. Until the end of Quarter IV 2021, Bank BPD DIY has collaborated with several partners related to payment transaction services for regional income receipts, including: a. PT Dompet Anak Bangsa (GoPay) in serving the receipt of land and building tax payment transactions (Yogyakarta City, Bantul, Sleman, Gunungkidul, and Kulon Progo), Regional Taxes (Yogyakarta City, Sleman, and Gunungkidul) and Retribution (Yogyakarta City, Sleman, and Bantul) since the end of 2019; PT Tokopedia (Toped) in paying Land and Building Tax (Yogyakarta City, Bantul, Sleman, Gunungkidul, and Kulon Progo) since early 2020. b. PT Shopee International Indonesia (Shopee) in payment of Land and Building Tax (Yogyakarta City, Bantul, Sleman, Gunungkidul, and Kulon Progo) which has been implemented since the end of September 2021. c. PT Bimasakti Multi Sinergi (JogjaKita) for Land and Building Tax billers (Yogyakarta City, Bantul, Sleman, Gunungkidul), Regional Taxes (Yogyakarta City, Bantul, Sleman, Gunungkidul), Retribution (DIY Province, Yogyakarta City, Bantul, Sleman) and Motor Vehicle Tax (Samsat DIY) which has been implemented in mid-November 2021. 7. Kerjasama Perluasan Issuer dan/atau Acquiring ATM Merupakan perluasan pengembangan issuer dan/atau Acquirer ATM/Debit untuk memberikan kemudahan bagi pemilik kartu ATM/Debet (yang terdaftar pada jaringan Issuer Expansion Cooperation and/or ATM prinsipal yang sama baik dari Bank dalam Negeri maupun Luar Negeri) untuk saling Acquiring melakukan transaksi di terminal ATM masing-masing Bank Anggota. Laporan Tahunan 2021 Bank BPD DIY menjalin kerjasama dengan PT Rintis Sejahtera dalam pengembangan layanan Cross Border Union Pay as Acquirer, nasabah bank yang terdaftar dalam jaringan Union Pay dapat melakukan transaksi informasi saldo dan penarikan dana tunai melalui terminal ATM Bank BPD DIY. Perjanjian kerjasama ini telah diinisiasi sejak awal tahun 2020, di mana perijinan dari Bank Indonesia resmi diperoleh pada 17 November 2020. Adanya kendala dari pihak PT Rintis Sejahtera terkait penyediaan kartu ATM UP production menyebabkan implementasi It is an expansion of the development tertunda dan baru dapat dilaksanakan pada 21 April 2021. of ATM/Debit issuers and/or Acquirers Bank BPD DIY cooperates with PT Rintis Sejahtera in developing the to provide convenience for ATM/Debit Cross Border Union Pay as Acquirer service, bank customers registered cardholders (registered on the same in the Union Pay network can make balance information transactions principle network of both Domestic and and cash withdrawals through Bank BPD DIY ATM terminals. This Foreign Banks) to conduct transactions cooperation agreement was initiated since early 2020, where a license with each other at the ATM terminals of from Bank Indonesia was officially obtained on November 17, 2020. each Member Bank. There were obstacles from PT Rintis Sejahtera regarding the provision of UP production ATM cards, causing implementation to be delayed and could only be implemented on April 21, 2021.
239. 237 Management Discussion and Analysis of Bank Performance Perbandingan Target dan Realisasi Pengembangan Kompetensi SDM Target Comparison and Realization of HR Competency Development Capaian target jumlah pelatihan pegawai tetap dan kontrak di tahun 2021 tercapai 313 pelatihan dari target 180 pelatihan atau tercapai 173 ,89%. Demikian pula dengan capaian target jumlah pegawai yang mengikuti pelatihan di tahun 2020 tercapai 1.059 orang dari target 1.059 orang atau tercapai 100,00%. Sedangkan, capaian biaya pelatihan mencapai 55,51% di bawah target dikarenakan pada tahun 2021 masih terjadi pandemi COVID-19, maka dari itu pelatihan dilaksanakan dengan daring (dalam jaringan) sehingga biaya lebih murah. The target achievement for the number of permanent and contract employee training in 2021 was 313 training from the target of 180 training or 173.89% achieved. Likewise, the achievement of the target number of employees participating in the training in 2020 reached 1,059 people from the target of 1,059 people or reached 100.00%. Meanwhile, the achievement of training costs reached 55.51% below the target due to the COVID-19 pandemic in 2021, therefore training is carried out online so that costs are cheaper. Tabel Perbandingan Target dan Realisasi Pengembangan Kompetensi SDM Tahun 2021 Table of Target Comparison and Realization of Hr Competency Development in 2021 Uraian Realisasi 2021 Realization 2021 Target 2021 Target 2021 Pencapaian Achievement 1 2 3 4=2/3 Pelatihan pegawai tetap dan kontrak (orang) 313 180 173,89 Permanent and contract employee training (person) 1.059 1.059 100,00 Number of employees who attended training (people) 4.441.184.423 8.000.000.000 55,51 Training fee (IDR) Jumlah pegawai yang mengikuti pelatihan (orang) Biaya pelatihan (Rp) Description Target Ke Depan (Proyeksi) Future Target (Projection) Manajemen Bank BPD DIY telah menyusun Rencana Bisnis Bank untuk tahun 2022 dengan mempertimbangkan kondisi ekonomi saat ini dan proyeksi perekonomian di tahun 2022, baik dari segi makro maupun mikro. The management of Bank BPD DIY has prepared a Bank Business Plan for 2022 taking into account current economic conditions and economic projections in 2022, both from a macro and micro perspective. Tabel Asumsi dalam Menyusun Proyeksi Table of Assumptions in Preparing Projections (dalam %/in %) Asumsi 2022 Assumption Pertumbuhan PDB 5,0% – 5,5% Inflasi PDB Growth 3,00% ± 1% Inflation Pertumbuhan Kredit 4% – 6% Kredit Growth Pertumbuhan DPK 6% – 8% TPF Growth Sumber: Rencana Bisnis Bank BPD DIY Tahun 2022 Source: Bank BPD DIY Business Plan 2022 2021 Annual Report
240. 238 Analisis dan Pembahasan Manajemen atas Kinerja Bank Proyeksi Keuangan Financial Projection Uraian proyeksi keuangan disajikan sebagai berikut : The description of the financial projections is presented as follows: Tabel Proyeksi Keuangan Table of Financial Projection (dalam jutaan Rupiah/in IDR million) Uraian Proyeksi 2022 Projection 2022 1 2 Description Keuangan Finance Aset 17.020.407 Asset Giro 2.360.360 Current Accounts Tabungan 7.801.404 Savings Deposito 2.298.425 Deposit Total Dana Pihak Ketiga 12.460.189 Total Third-Party Funds Kredit yang Diberikan Pembiayaan Total Penyaluran Kredit Total Pendapatan 9.186.444 Loans 905.000 Financing 10.091.444 Total Credit Disbursement 1.284.840 Total Revenue Total Biaya 930.340 Total Cost Laba Sebelum Pajak 354.500 Profit Before Tax Laba Setelah Pajak 272.965 Rasio Keuangan Profit After Tax Financial Ratio CAR 29,35 CAR ROA 2,12 ROA ROE 10,50 ROE BOPO 71,45 BOPO NIM 5,89 NIM LDR 80,99 LDR NPL Gross 2,80 NPL Gross NPL Nett 0,53 NPL Nett Proyeksi Struktur Modal Capital Structure Projection Pada tahun 2022 diharapkan terdapat tambahan setoran modal dari Pemerintah Daerah sebesar Rp421,94 miliar. Modal KPMM pada tahun 2022 diproyeksikan sebesar Rp3,23 triliun. Adapun strategi Bank untuk merealisasikan penguatan modal adalah meningkatkan kinerja Bank untuk dapat menghasilkan pencapaian laba yang telah direncanakan, sehingga menumbuhkan keyakinan pemegang saham akan kinerja Bank BPD DIY sebagai Bank yang sehat. Selain itu, Bank berupaya melakukan pendekatan yang lebih intensif kepada pemegang saham dan dinas yang terkait dengan penyertaan modal Pemerintah Daerah dan mencari mitra strategis berkaitan dengan rencana pelaksanaan pemisahan (spin-off) UUS pada tahun 2022. In 2022, it is expected that there will be an additional capital injection from the Regional Government of IDR421.94 billion. KPMM capital in 2022 was projected to be IDR3.23 trillion. The Bank's strategy to realize capital strengthening is to improve the performance of the Bank to be able to generate the achievement of the planned profit, thereby fostering shareholder confidence in the performance of Bank BPD DIY as a healthy bank. In addition, the Bank sought to take a more intensive approach to shareholders and agencies related to local government equity participation and sought strategic partners regarding the UUS spin-off implementation plan in 2022. Laporan Tahunan 2021
241. 239 Management Discussion and Analysis of Bank Performance Tabel Proyeksi Struktur Modal Table of Capital Structure Projection (dalam jutaan Rupiah/in IDR million) Uraian Proyeksi 2022 Projection 2022 Modal Inti (Tier 1) 3.111.945 Core Capital (Tier 1) 116.052 Supplementary Capital (Tier 2) 3.227.997 Total Capital Modal Pelengkap (Tier 2) Total Modal Description Proyeksi Pemasaran Marketing Projections Uraian proyeksi pemasaran tahun 2022 disajikan sebegai berikut. The description of the marketing projections for 2022 is presented as follows. Tabel Proyeksi Pemasaran Table of Marketing Projection Produk Product No 1. 2. 3. 4. 5. 6. Klasifikasi Kartu ATM/Debet ATM/Debit Card Classification Pembukaan Rekening Digital On Boarding On Boarding Digital Account Opening Pengembangan Fitur Laku Pandai Laku Pandai Feature Development Pengembangan Fitur Mobile Banking Mobile Banking Feature Development Virtual Account Virtual Account Pengembangan QRIS QRIS Development Deskripsi Description Merupakan klasifikasi Kartu ATM/Debit menjadi beberapa jenis profil kartu yang memiliki limit serta tarif yang berbeda pada tiap jenisnya. It is a classification of ATM/Debit Cards into several types of card profiles that have different limits and rates for each type. Merupakan layanan pembukaan rekening Bank secara self service oleh nasabah/non nasabah yang dilakukan melalui sarana digital. Hal ini seiring dengan semangat transaksi digital yang diusung oleh Bank BPD DIY. Selain itu melalui layanan ini, proses akuisisi merchant terutama merchant QRIS juga dapat dilakukan secara online. It is a self-service bank account opening service by customers/non-customers through digital means. This aligns with the spirit of digital transactions promoted by Bank BPD DIY. In addition, through this service, the merchant acquisition process, especially QRIS merchants can also be done online. Merupakan peningkatan layanan laku pandai yang telah berjalan guna mendukung program inklusi keuangan. Penambahan fitur layanan eksisting seperti PLN, MPN, Samsat DIY, Retribusi Gunungkidul dan Cardless Withdrawal. It is an improvement of the smart behavior service that has been running to support the financial inclusion program. Addition of existing service features such as PLN, MPN, DIY Samsat, Gunungkidul Retribution and Cardless Withdrawal. Merupakan kelanjutan pengembangan aplikasi mobile banking guna memenuhi kebutuhan nasabah yang semakin bertambah yang meliputi user interface redesign dan penambahan biller (pembayaran tagihan dan pembelian token PLN), MPN dan penambahan fitur pembukaan rekening deposito. This is a continuation of the development of mobile banking applications to meet customers’ growing needs, which include redesigning the user interface and adding billers (paying bills and purchasing PLN tokens), MPN, and adding features for opening a deposit account. Merupakan pengembangan layanan virtual account bagi kebutuhan mitra/instansi yang bekerjasama dengan Bank BPD DIY dengan pemanfaatan Virtual Account (VA) baik VA Debit maupun VA Payment. It is the development of virtual account services for the needs of partners/agencies that collaborate with Bank BPD DIY by utilizing Virtual Accounts (VA), both VA Debit and VA Payment. Merupakan pengembangan atas rencana penerapan QRIS Tarik Tunai, Transfer dan Setor Tunai (TTS) /QRIS Customer Presented Mode (CPM)/QRIS Cross Border (transaksi QRIS untuk dapat digunakan antar negara) sesuai dengan yang akan diterapkan oleh regulator/ Bank Indonesia. This is a development plan for implementing QRIS Cash Withdrawal, Transfer and Deposit (TTS) / QRIS Customer Presented Mode (CPM) / QRIS Cross Border (QRIS transactions to be used between countries) in accordance with what will be implemented by regulators / Bank Indonesia / 2021 Annual Report
242. 240 Analisis dan Pembahasan Manajemen atas Kinerja Bank Produk Product No 7 . Pengembangan ATM Network ATM Network Development Pengembangan Digitalisasi Transaksi dan Integrasi Sistem Keuangan Pemerintah Daerah 8. Development of Transaction Digitization and Integration of Local Government Financial Systems Deskripsi Description Merupakan kelanjutan atas kerjasama Union Pay as Acquirer yang telah terealisasi pada April 2021. Hal ini diharapkan dapat terealisasi saat kondisi pandemik sudah lebih membaik. Dengan adanya kerjasama ini, maka Bank BPD DIY mampu melayani kebutuhan nasabah ketika berada di luar negeri. This is a continuation of the Union Pay as Acquirer collaboration which has been realized in April 2021. This is expected to be realized when the pandemic conditions are better. With this collaboration, Bank BPD DIY is able to serve the needs of customers when they are abroad. Merupakan pengembangan lanjutan atas layanan yang selama ini telah berjalan yang bertujuan untuk mendukung program optimalisasi penerimaan Pemerintah Daerah melalui strategi kolaborasi dengan ekosistem marketplace dan fintech dalam rangka perluasan kanal pembayaran. This is a further development of the services that have been running so far, which aims to support the optimization program for Local Government revenues through a collaboration strategy with the marketplace and fintech ecosystems in the context of expanding payment channels. Proyeksi Kebijakan Dividen Dividend Policy Projection Berdasarkan Anggaran Dasar PT Bank BPD DIY pasal 8 ayat 4.c, dalam Rapat Umum Pemegang Saham Tahunan menetapkan penggunaan laba bersih, jika Perseroan mempunyai saldo laba yang positif. Selain itu dalam pasal 18 ayat 1 dan 2, menyebutkan bahwa penggunaan laba dan pembagian dividen ditentukan oleh Rapat Umum Pemegang Saham (RUPS). Pada tahun 2022, Bank BPD DIY berencana membagikan dividen sebesar Rp190.127.366.028. Based on the Articles of Association of PT Bank BPD DIY article 8 paragraph 4.c, the Annual General Meeting of Shareholders determines the use of net income, if the Company has a positive retained earnings. In addition, Article 18 paragraphs 1 and 2 states that the use of profits and distribution of dividends is determined by the General Meeting of Shareholders (GMS). In 2022, Bank BPD DIY plans to distribute dividends of IDR190.127,366,028. Proyeksi Pengembangan SDM HR Development Projection Pengembangan SDM merupakan salah satu kunci sukses dan terpenting bagi perkembangan dan daya tahan perusahaan. Bukan saja sekarang akan tetapi juga untuk kelangsungan masa depan perusahaan. Program pengembangan SDM yang berhasil akan meningkatkan kemampuan karyawan, lebih produktif, dan bertahan lama di perusahaan. Human resource development is one of the keys to success and the most important for the development and resilience of the company. Not only now but also for the future sustainability of the company. A successful HR development program will improve employee capabilities, be more productive, and last longer in the company. Program pengembangan SDM yang akan dilakukan pada tahun 2022 adalah: 1. Meningkatkan kualitas SDM secara berkelanjutan serta pemenuhan kuantitas SDM sesuai dengan kebutuhan. HR development programs that will be carried out in 2022 are: 2. Meningkatkan penerapan budaya kerja “ISTIMEWA” dan nilai-nilai utama “RAMAH”. 3. Penyempurnaan sistem remunerasi pegawai. 4. Penyempurnaan sistem penempatan dan mutasi pegawai. 5. Finalisasi kamus kompetensi. 6. Mengembangkan fungsi career-path dan job grading. 7. Mengembangkan sistem MSDM yang terintegrasi (sistemasi dan sertifikasi). Laporan Tahunan 2021 1. Improving the quality of human resources in a sustainable manner and fulfilling the quantity of human resources as needed. 2. Improving the application of the “SPECIAL” work culture and the core values of “FRIENDLY”. 3. Improvement of employee remuneration system. 4. Completion of the employee placement and transfer system. 5. Competency dictionary finalization. 6. Developing career-path and job grading functions. 7. Developing an integrated HRM system (systemization and certification).
243. 241 Management Discussion and Analysis of Bank Performance Biaya Pendidikan dan Pelatihan Bank tahun 2022 dianggarkan sebesar Rp6 .000.000.000,00 (enam miliar rupiah), antara lain untuk pengembangan SDM melalui: 1. Pendidikan dasar operasional perbankan. 2.Motivasi. 3.Leadership. 4. Pelatihan dan pengembangan manajemen risiko. 5. Sertifikasi Manajemen Risiko. 6. Sertifikasi Treasuri. 7. Sertifikasi Kepatuhan. 8. Pelatihan bidang peningkatan kualitas pelayanan. 9. Pelatihan bidang produk dan jasa. 10. Pelatihan bidang perkreditan. 11. Seminar dan workshop. The Bank's education and training costs for 2022 are budgeted at IDR6,000,000,000.00 (six billion rupiah), among others, for human resource development through: 1. Basic education in banking operations. 2.Motivation. 3.Leadership. 4. Risk management training and development. 5. Risk Management Certification. 6. Treasury Certification. 7. Compliance Certification. 8. Training in the field of service quality improvement. 9. Product and service field training. 10. Credit training. 11. Seminars and workshops. Sesuai dengan rencana pengembangan organisasi, maka proyeksi pengembangan sumber daya manusia tahun 2022 adalah sebagai berikut. In accordance with the organization's development plan, the projections for human resource development in 2022 are as follows. Tabel Proyeksi Pengembangan Kompetensi SDM Table of HR Competency Development Projection Uraian Proyeksi 2022 Projection 2022 Pelatihan pegawai tetap dan kontrak (orang) 180 Permanent and contract employee training (person) 1.057 Number of employees who attended training (person) 6.000.000.000 Training fee (IDR) Jumlah pegawai yang mengikuti pelatihan (orang) Biaya pelatihan (Rp) Description Kebijakan, Pengumuman dan Pembayaran Dividen Dividend Policy, Announcement and Payment Kebijakan Dividen Dividend Policy Berdasarkan Peraturan Daerah No.11 Tahun 2012 Tentang Perubahan Bentuk Badan Hukum Bank Pembangunan Daerah Propinsi Daerah Istimewa Yogyakarta menjadi Perseroan Terbatas Bank Pembangunan Daerah Daerah Istimewa Yogyakarta, dan telah ditetapkan didalam akta notaris No.2 tanggal 5 April 2013 yang dibuat dihadapan notaris Muchammad Agus Hanafi, S.H., notaris di Yogyakarta, yang telah memperoleh pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan No.AHU-0044251.AH.01.09 Tahun 2013 tanggal 14 Mei 2013 dan diumumkan dalam Tambahan Berita Negara Republik Indonesia tanggal 10 September 2013 No.73 pada pasal 18 mengenai penggunaan laba dan pembagian dividen. Based on Local Government Decree, No.11 Year 2012, regarding the change in the legal status of the Bank Pembangunan Daerah Propinsi Daerah Istimewa Yogyakarta to PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta, and which was based on notarial deed No.2 dated April 5, 2013 of Muchammad Agus Hanafi, S.H., notary in Yogyakarta, which was approved by the Minister of Law and Human Rights of the Republic of Indonesia in its Decree No. AHU-0044251. AH.01.09 Year 2013 dated May 14, 2013 and published in the Supplement to Official Gazette of the Republic of Indonesia No.73 dated September 10, 2013, in article 18 regarding appropriation of profit and distribution of dividends. Berdasarkan undang-undang Perseroan Terbatas No.40 Tahun 2007, Bank BPD DIY wajib menyisihkan jumlah tertentu dari laba bersih setiap tahun buku untuk cadangan apabila saldo laba positif sampai cadangan tersebut mencapai paling sedikit 20% dari jumlah modal yang ditempatkan dan disetor. Pursuant to the Law of Limited Liability Company No.40 of 2007, the Company is required to set aside a certain amount of net profit for each fiscal year for reserves if the profit balance is positive until such reserves reach at least 20% of the issued and paid-up capital. 2021 Annual Report
244. 242 Analisis dan Pembahasan Manajemen atas Kinerja Bank Jasa produksi dan dana kesejahteraan masing-masing sebesar 7 ,5% dari laba bersih diakui sebagai beban tahun berjalan sehingga laba bersih setelah dikurangi jasa produksi dan dana kesejahteraan tersebut dibagi untuk dividen, dana pembangunan, cadangan umum, dan cadangan tujuan dengan berdasarkan keputusan Rapat Umum Pemegang Saham. Pada tahun 2021, persentase jumlah dividen yang dibagikan terhadap laba bersih adalah sebesar 70,59% baik untuk dividen tahun buku 2020 dan tahun buku 2019. Production service bonus and welfare funds each at 7.5% of net income, are recognized and presented as expense for the current year, therefore net income after incentives and welfare funds deductions are distributed to dividend, developing fund, general reserve, and special reserve based on resolution of General Meeting of Shareholders. In 2021, the percentage of dividends distributed to net income was 70.59% for both the 2020 and 2019 financial year dividends. Pengumuman dan Pembayaran Dividen Dividend Announcement and Payment Komposisi pembagian laba bersih sebagai dividen tunai dan cadangan umum untuk tahun buku 2020 dan 2019 adalah sebagai berikut: The composition of the distribution of net income as cash dividends and general reserves for the 2020 and 2019 financial years is as follows: Tabel Pengumuman dan Pembayaran Dividen Table of Dividend Announcement and Payment Uraian Tahun Buku 2020 2020 Financial Year Tahun Buku 2019 2019 Financial Year Description Komposisi Composition Jumlah Total Komposisi Composition Jumlah Total Dividen Kas (Rp) 60/85 169.850.654.406 60/85 191.681.602.555 Cadangan Umum (Rp) 25/85 70.771.106.003 25/85 79.867.334.398 General Reserves (IDR) Jumlah Laba yang Dibagi (Rp) 85/85 240.621.760.409 85/85 271.548.936.953 Total Profit Distributed (IDR) Cash Dividend (IDR) Tanggal Pengumuman Dividen Kas 15 Februari 2021 February 15, 2021 20 Maret 2020 March 20, 2020 Cash Dividend Announcement Date Tanggal Pembagian Dividen Kas 22 Februari 2021 February 22, 2021 24 Maret 2020 March 24, 2020 Cash Dividend Distribution Date Dividen Kas per Saham (Rp) 104.562 131.433 Cash Dividend per Share (IDR) Dividend Payout Ratio Dividend Payout Ratio 70,59% 70,59% Dividen Non Kas - - Non-Cash Dividend Dividen Non Kas Per Saham - - Non-Cash Dividend Per Share Tanggal Pembayaran Dividen Non Kas - - Non-Cash Dividend Payment Date Tahun Buku 2020 2020 Financial Year Pembagian laba sebagai dividen tunai sebesar Rp169.850.654.406 dan cadangan umum sebesar Rp70.771.106.003 untuk tahun buku 2020 dilaksanakan pada tahun 2021 berdasarkan Akta RUPS No.32 tanggal 15 Februari 2021. The distribution of profits as cash dividends of IDR169,850,654,406 and general reserves of IDR70,771,106,003 for the 2020 financial year was carried out in 2021 based on the Deed of GMS No. 32 dated February 15, 2021. Tahun Buku 2019 2019 Financial Year Pembagian laba sebagai dividen tunai sebesar Rp191.681.602.555 dan cadangan umum sebesar Rp79.867.334.398 untuk tahun buku 2019 dilaksanakan pada tahun 2020. Berdasarkan Akta RUPS No.38 tanggal 20 Maret 2020, disetujui dan mengesahkan pembagian laba tahun buku 2019 ke dalam cadangan umum sebesar Rp79.867.334.398. Berdasarkan Surat Dewan Komisaris No.006/DK/I/2020 Distribution of profit as cash dividends reached IDR191,681,602,555 and general reserves of IDR79,867,334,398 for the 2019 financial year was implemented in 2020. Based on the Deed of the GMS No. 38 dated March 20, 2020, it was approved and ratified the distribution of profits for the 2019 financial year into general reserves amounting to IDR79,867,334,398. Based on the Letter of the Board of tanggal 30 Januari 2020 tentang persetujuan pengambilan cadangan umum sebesar Rp144.354.168.277 yang dibukukan Commissioners No.006/ DK/I/2020 dated January 30, 2020 concerning approval for the withdrawal of general reserves Laporan Tahunan 2021
245. 243 Management Discussion and Analysis of Bank Performance untuk menambah kebutuhan cadangan kerugian penurunan nilai PSAK 71 . Penggunaan cadangan umum untuk menambah kebutuhan cadangan kerugian penurunan nilai PSAK 71 adalah sebesar Rp143.271.318.573. Atas kelebihan sebesar Rp1.082.849.704 telah dilakukan penyesuaian ke cadangan umum. amounting to IDR144,354,168,277 which was recorded to increase the need for allowance for impairment losses of PSAK 71. Use of general reserves to increase the need for allowance for impairment losses PSAK 71 reached IDR143,271,318,573. The excess amounting to IDR1,082,849,704 had been adjusted to the general reserve. Realisasi Penggunaan Dana Hasil Penawaran Umum Usage Realization of Proceeds Public Offering Sampai dengan akhir tahun 2021, Bank BPD DIY belum melakukan penawaran umum saham maupun obligasi ke publik melalui pasar modal. Oleh karena itu, Bank tidak menyajikan informasi tentang realisasi penggunaan dana hasil penawaran umum, yang meliputi total perolehan dana; rencana penggunaan dana; rincian penggunaan dana; saldo dana; dan tanggal persetujuan RUPS/RUPO atas perubahan penggunaan dana. As of the end of 2021, the Bank has not made a public offering of shares or bonds to the public through the capital market. Therefore, the Bank does not provide information on the actual use of proceeds from the public offering, which includes the total proceeds; plans for the use of funds; details of the use of funds; fund balance; and the date of approval by the GMS/ RUPO on the change in the use of funds. Informasi Material Mengenai Investasi, Ekspansi, Penggabungan/Peleburan Usaha, Divestasi, Akuisisi, atau Restrukturisasi Hutang dan Modal Material Information Regarding Investment, Expansion, Business Merger/ Consolidation, Divestment, Acquisition, or Debt and Capital Restructuring Investasi Investment Bank BPD DIY memiliki efek-efek untuk tujuan investasi terdiri dari obligasi Pemerintah dan obligasi korporasi yang disajikan sebagai berikut: Bank BPD DIY has securities for investment purposes consisting of Government bonds and corporate bonds which are presented as follows: Tabel Efek-Efek untuk Tujuan Investasi Berdasarkan Penerbit Table of Securities for Investment Purposes Based on the Issuer (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 Description Pemerintah Government Sukuk Bank Indonesia 367.586 423.251 Sukuk Bank Indonesia SUN FR0086 244.759 - SUN FR0086 SUN FR0070 130.000 130.000 SUN FR0070 SUN FR0081 100.000 100.000 SUN FR0081 SUN FR0084 90.000 90.000 SUN FR0084 SUN FR0085 90.000 90.000 SUN FR0085 SUN FR0077 50.000 50.000 SUN FR0077 SUN FR0079 20.000 20.000 SUN FR0079 SUN VR0033 20.000 20.000 SUN VR0033 SUN FR0065 15.000 15.000 SUN FR0065 SUN FR0078 10.000 10.000 SUN FR0078 SUN FR0064 5.000 5.000 SUN FR0064 SUN FR0053 - 55.000 SUN FR0053 Sertifikat Bank Indonesia Syariah Premi yang belum diamortisasi - 5.000 Bank Indonesia Sharia Certificate 7.222 10.313 Unamortized premium 1.149.567 1.123.564 2021 Annual Report
246. 244 Analisis dan Pembahasan Manajemen atas Kinerja Bank Uraian 2021 2020 Description Bank Bank PT Bank Mandiri (Persero) Tbk 50.000 91.500 PT Bank Mandiri (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk 38.000 38.000 PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Pembangunan Daerah Sulawesi Selatan dan Sulawesi Barat 33.000 29.000 PT Bank Pembangunan Daerah Sulawesi Selatan dan Sulawesi Barat PT Bank Negara Indonesia (Persero) Tbk 30.000 30.000 PT Bank Negara Indonesia (Persero) Tbk PT Bank Tabungan Negara (Persero) Tbk 15.000 15.000 PT Bank Tabungan Negara (Persero) Tbk PT Bank Pembangunan Daerah Lampung 14.000 14.000 PT Bank Pembangunan Daerah Lampung PT Bank Pembangunan Daerah Jawa Tengah 10.000 10.000 PT Bank Pembangunan Daerah Jawa Tengah PT Bank Pembangunan Daerah Maluku dan Maluku Utara 10.000 10.000 PT Bank Pembangunan Daerah Maluku dan Maluku Utara PT Bank Pembangunan Daerah Nusa Tenggara Timur 10.000 10.000 PT Bank Pembangunan Daerah Nusa Tenggara Timur PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk 3.000 - PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk PT Bank DKI - 39.000 PT Bank DKI PT Bank Pembangunan Daerah Sumatera Barat - 5.000 PT Bank Pembangunan Daerah Sumatera Barat Unamortized premium Premi yang belum diamortisasi Jumlah Penyisihan kerugian Jumlah - bersih 341 1.037 213.341 293.537 1.362.908 1.417.102 Total (2.780) (3.300) Allowance for impairment losses 1.360.128 1.413.802 Total - net Ekspansi Expansion Bank BPD DIY melakukan ekspansi yang disajikan dalam tabel di bawah ini: Bank BPD DIY is expanding which is presented in the Table of below: Tabel Ekspansi Table of Expansion Jaringan Kantor Kantor cabang pembantu Kantor cabang pembantu syariah Kantor fungsional 2021 2020 Ekspansi Expansion 98 46 52 Branch Office 7 - 7 Sharia Branch Office 44 - 44 Functional office 3 Sharia cash office 1 Sharia Payment point Kantor kas syariah 3 Payment point syariah 1 - Office Networks Penggabungan/Peleburan Usaha Business Merger/Consolidation Bank BPD DIY tidak melakukan kegiatan penggabungan/ peleburan usaha sepanjang tahun 2021. Bank BPD DIY does not carry out business merger/consolidation activities throughout 2021. Divestasi Divestment Bank BPD DIY tidak melakukan kegiatan divestasi sepanjang tahun 2021. Bank BPD DIY did not carry out divestment activities throughout 2021. Akuisisi Acquisition Bank BPD DIY tidak melakukan kegiatan akuisisi sepanjang tahun 2021. Bank BPD DIY did not carry out acquisition activities throughout 2021. Laporan Tahunan 2021
247. 245 Management Discussion and Analysis of Bank Performance Restrukturisasi Hutang /Modal Debt/Capital Restructuring Bank BPD DIY tidak melakukan transaksi restrukturisasi utang dan/atau restrukturisasi modal sepanjang tahun 2021. Bank BPD DIY did not carry out debt restructuring and/or capital restructuring transactions throughout 2021. Informasi Transaksi Material yang Mengandung Benturan Kepentingan dan/ atau Transaksi Dengan Pihak Afiliasi Material Transaction Information Containing Conflict of Interest and/or Transaction With Affiliated Parties Transaksi Material adalah setiap transaksi yang dilakukan oleh perusahaan terbuka atau perusahaan terkendali yang memenuhi batasan nilai transaksi sama dengan 20% (dua puluh persen) atau lebih dari ekuitas Perusahaan Terbuka (Peraturan Otoritas Jasa Keuangan Nomor 17/POJK.04/2020 Tentang Transaksi Material dan Perubahan Kegiatan Usaha). Material Transaction is every transaction carried out by a public company or controlled company that meets the transaction value limit equal to 20% (twenty percent) or more of the equity of the Public Company (Financial Services Authority Regulation Number 17/POJK.04/2020 concerning Material Transactions and Changes in Business Activities). Transaksi Benturan Kepentingan Conflict of Interest Transaction Sesuai ketentuan dalam Peraturan Otoritas Jasa Keuangan Nomor 42/POJK.04/2020 Tentang Transaksi Afiliasi dan Transaksi Benturan Kepentingan, Benturan Kepentingan adalah perbedaan antara kepentingan ekonomis Perusahaan Terbuka dengan kepentingan ekonomis pribadi Anggota Direksi, Anggota Dewan Komisaris, Pemegang Saham Utama, atau Pengendali yang dapat merugikan perusahaan terbuka dimaksud. In accordance with the provisions in the Financial Services Authority Regulation Number 42/POJK.04/2020 concerning Affiliated Transactions and Conflict of Interest Transactions, a Conflict of Interest is the difference between the economic interests of a Public Company and the personal economic interests of Members of the Board of Directors, Members of the Board of Commissioners, Major Shareholders, or Controlling may be detrimental to the said public company. Sepanjang tahun 2021 tidak terdapat transaksi yang memenuhi kategori transaksi benturan kepentingan. Throughout 2021 there were no transactions that met the category of conflict of interest transactions. Transaksi Afiliasi Affiliate Transactions Berdasarkan ketentuan Peraturan Otoritas Jasa Keuangan Nomor 42/POJK.04/2020 Tentang Transaksi Afiliasi dan Transaksi Benturan Kepentingan, Afiliasi adalah: 1. Hubungan keluarga karena perkawinan dan keturunan sampai derajat kedua, baik secara horizontal maupun vertikal; 2. Hubungan antara pihak dengan Pegawai, Direktur, atau Komisaris dari pihak tersebut; 3. Hubungan antara 2 (dua) Perusahaan di mana terdapat 1 (satu) atau lebih anggota Direksi atau Dewan Komisaris yang sama; 4. Hubungan antara Perusahaan dan Pihak, baik langsung maupun tidak langsung, mengendalikan atau dikendalikan oleh perusahaan tersebut; 5. Hubungan antara 2 (dua) perusahaan yang dikendalikan, baik langsung maupun tidak langsung, oleh pihak yang sama; atau 6. Hubungan antara Perusahaan dan Pemegang Saham Utama. Based on the provisions of the Financial Services Authority Regulation Number 42/POJK.04/2020 concerning Affiliated Transactions and Conflict of Interest Transactions, Affiliates are: 1. Family relations by marriage and descent to the second degree, both horizontally and vertically; 2. Relationship between a party and its employees, directors or commissioners; 3. Relationship between 2 (two) companies where there is one or more members of the same Board of Directors or Board of Commissioners; 4. The relationship between the Company and the party, either directly or indirectly, controls or is controlled by the company; 5.Relationship between 2 (two) Companies that are controlled, either directly or indirectly, by the same Party; or 6.Relationship between the Company and Major Shareholders. Transaksi Afiliasi adalah setiap aktivitas dan/atau transaksi yang dilakukan oleh perusahaan terbuka atau perusahaan Affiliated Transaction is every activity and/or transaction conducted by a public company or controlled company with terkendali dengan Afiliasi dari perusahaan terbuka atau Afiliasi dari Anggota Direksi, Anggota Dewan Komisaris, Pemegang Saham Utama, atau Pengendali, termasuk setiap aktivitas Affiliate of a public company or Affiliate of a Member of the Board of Directors, Member of the Board of Commissioners, Major Shareholder, or Controlling, including every activity and/ 2021 Annual Report
248. 246 Analisis dan Pembahasan Manajemen atas Kinerja Bank dan /atau transaksi yang dilakukan oleh Perusahaan Terbuka atau Perusahaan Terkendali untuk kepentingan Afiliasi dari Perusahaan Terbuka atau Afiliasi dari anggota Direksi, Anggota Dewan Komisaris, Pemegang Saham Utama, atau Pengendali. or transaction conducted by the Company Public or Controlled Company for the benefit of Affiliates of the Public Company or Affiliates of members of the Board of Directors, Members of the Board of Commissioners, Major Shareholders, or Controlling. Sepanjang tahun 2021 tidak terdapat transaksi yang memenuhi katerori transaksi pihak afiliasi. Throughout 2021 there were no transactions that met the category of affiliated party transactions. Transaksi Pihak Berelasi Related Parties Transactions Nama Pihak yang Bertransaksi dan Sifat Hubungan Name of the Transactioning Parties and the Nature of Relationships Dalam kegiatan normal usaha, Bank melakukan transaksi dengan pihak berelasi karena hubungan kepemilikan dan/atau kepengurusan. Semua transaksi dengan pihakpihak berelasi telah dilakukan dengan kebijakan dan syarat yang telah disepakati bersama. Berikut ini adalah pihak-pihak berelasi Bank, sifat hubungan dan sifat dari transaksi: In the normal course of business, Bank enters into certain transactions with parties which are related to the management and/or owned by the same ultimate shareholder. All transactions with related parties have met the agreed terms and conditions. The related parties, nature of relationship and nature of transactions are described as follows Tabel Pihak Berelasi Table of Related Parties Pihak – Pihak Berelasi Related Parties Pemerintah Daerah Daerah Istimewa Yogyakarta Government of Special Region of Yogyakarta Manajemen dan Pejabat Eksekutif Bank Management and Executive Bank Officers Sifat Hubungan Nature of Relationship Pemegang saham pengendali Ultimate shareholder Dewan Pengawas, Direksi, Pemimpin Divisi, Pemimpin Satuan Pengawasan Intern, Pemimpin Unit Usaha Syariah, Pemimpin Desk dan Pemimpin Cabang serta anggota keluarga dekat dengan orang-orang tersebut. Board of Supervisors, Directors, Head of Division, Head of Internal Audit Division, Head of Sharia Unit, Head of Desk and Head of Branch Office and close members of the families of such individuals Sifat dari Transaksi Nature of Transaction a. b. Simpanan giro Simpanan deposito berjangka a. b. Current accounts Time deposits a. b. c. d. e. f. Simpanan giro Simpanan tabungan Simpanan deposito berjangka Beban bunga Kredit yang diberikan Pendapatan bunga a. Current accounts b.Savings c. Time deposits d. Interest expenses e.Loans f. Interest Income Kewajaran dan Alasan Dilakukannya Transaksi Fairness and Reason for Conducting the Transaction Seluruh transaksi dengan pihak berelasi di tahun 2021 dan 2020 merupakan transaksi yang wajar sesuai dengan armslength principle. Manajemen menganalisis bahwa seluruh transaksi dengan pihak berelasi diperlukan guna mendukung kelancaran kegiatan operasional Bank BPD DIY yang dapat mendorong kinerja finansial pada tahun buku 2021 dan 2020. All transactions with related parties in 2021 and 2020 were fair transactions in accordance with the arms length principle. Management analyzes that all transactions with Related Parties are needed to support the smooth operation of Bank BPD DIY that can drive financial performance in the 2021 and 2020 fiscal year. Realisasi (Nilai) Transaksi Pihak Berelasi Realization (Value) of Related Party Transactions Dalam kegiatan usahanya, Bank juga mengadakan transaksitransaksi tertentu dengan pihak-pihak berelasi. Transaksitransaksi pada saldo tersebut meliputi: In its business activities, the Bank also enters into certain transactions with related parties. Transactions on this balance include: Laporan Tahunan 2021
249. 247 Management Discussion and Analysis of Bank Performance Tabel Realisasi (Nilai) Transaksi Pihak Berelasi Table of Realization (Value) of Related Party Transactions (dalam jutaan Rupiah/in IDR million) Uraian 2021 2020 Description Aset Kredit yang diberikan Pembiayaan syariah Jumlah Persentase terhadap jumlah aset Asset 9.413 8.782 Loans 456 482 Sharia Financing 9.869 9.265 Total 0,06% 0,06% Percentage of total assets Liabilitas Liabilities Simpanan dari nasabah dan simpanan nasabah syariah Giro Deposits from customers and deposits from sharia customers 1.602.055 1.545.340 Tabungan 42.145 41.100 Savings Deposito berjangka 45.172 37.726 Time Deposit 1.689.372 1.624.166 Total 12,90% 13,15% Percentage of total liabilities 337 322 Loans 20 8 Sharia Financing Jumlah Persentase terhadap jumlah liabilitas Pendapatan bunga Kredit yang diberikan Pembiayaan syariah Jumlah Persentase terhadap jumlah pendapatan bunga Interest income 358 330 Total 0,03% 0,03% Percentage of total interest income Beban bunga Interest expense Simpanan dari nasabah dan simpanan nasabah syariah Giro Tabungan Deposito berjangka Current account Deposits from customers and deposits from sharia customers 64.996 53.332 800 706 Current account Savings 36.441 21.196 Time Deposit Jumlah 102.237 75.233 Total Persentase terhadap jumlah beban bunga 42,24% 33,53% Percentage of total interest expense Kompensasi kepada Manajemen dan Pejabat Eksekutif Bank Imbalan kerja jangka pendek Compensation to the Management and Executive Officers of the Bank 41.473 41.245 Short term employee benefits 600 766 Post employment benefits Jumlah 42.072 42.011 Total Persentase terhadap jumlah beban tenaga kerja 11,76% 12,35% Percentage of total employment cost Imbalan pasca kerja Rincian nama pihak terkait realisasi (nilai) transaksi pihak berelasi disajikan pada catatan atas Laporan Keuangan No. 37 yang terlampir pada Laporan Tahunan ini. Transaksi berelasi tersebut merupakan kegiatan usaha yang dijalankan dalam rangka menghasilkan pendapatan usaha dan dijalankan secara rutin, berulang, dan/atau berkelanjutan. Details of the names of the parties related to the realization (value) of related party transactions are presented in the notes to the Financial Statements No. 37 attached to this Annual Report. These related transactions included business activities carried out in order to generate business income and were carried out routinely, repeatedly, and/or continuously. Kebijakan Mekanisme Reviu Atas Transaksi dan Pemenuhan Peraturan dan Ketentuan Terkait Review Mechanism Policy on Transactions and Compliance With Related Rules and Provisions Seluruh transaksi telah melalui mekanisme reviu sesuai dengan jenis transaksi. Setiap transaksi dilakukan analisis kelayakan transaksi antara lain analisis kredit untuk transaksi kredit kepada pihak berelasi. Berdasarkan reviu yang telah dilaksanakan pada tahun buku 2021 dan 2020, Manajemen menganalisis bahwa seluruh transaksi dengan pihak berelasi All transactions have gone through a review mechanism according to the type of transaction. Each transaction is subject to a transaction feasibility analysis, including credit analysis for credit transactions with related parties. Based on the reviews that have been carried out in the financial years 2021 and 2020, Management analyzed that all transactions di pada 2 (dua) tahun tersebut telah memenuhi peraturan dan ketentuan terkait. with related parties in the 2 (two) years have complied with the relevant rules and regulations. 2021 Annual Report
250. 248 Analisis dan Pembahasan Manajemen atas Kinerja Bank Perubahan Peraturan PerundangUndangan dan Dampaknya Terhadap Bank Uraian perubahan peraturan perundang-undangan dampaknya disajikan sebagai berikut . Amendments to the Policy and the Impact on Banks dan A description of the amendments to laws and regulations and their impacts are presented as follows. Tabel Perubahan Peraturan Perundang-Undangan Tahun 2021 Table of Amendments to the Laws and Regulations in 2021 No Peraturan Regulations Tanggal Berlaku Effective Date Tentang About Uraian Peraturan Description of Regulation Dampak Perubahan/ Penyesuaian yang Dilakukan Bank BPD DIY Impact of Changes/ Adjustments made by Bank BPD DIY 1. Peraturan Otoritas Jasa Keuangan Nomor 12/POJK.03/2021 31 Oktober 2021 Bank Umum POJK Nomor 12/POJK.03/2021 tentang Bank Umum disahkan dengan tujuan agar perbankan Indonesia dapat menjadi lebih berdaya saing, adaptif dan kontributif bagi perekonomian nasional serta mendorong industri perbankan mencapai level skala ekonomi yang lebih tinggi, lebih efisien dan dapat menjadi panduan dalam pengembangan industri perbankan khususnya terkait aspek kelembagaan bank. Sesuai daengan Bab VII dalam POJK tersebut yang mengatur tentang jaringan kantor bank, Bank BPD DIY telah melakukan penyesuaian terkait jaringan kantor diantaranya dengan merubah nama Kantor Kas (KK) menjadi Kantor Fungsional (KF). 1. Financial Services Authority Regulation Number 12/ POJK.03/2021 October 31, 2021 Commercial Banks POJK Number 12/POJK.03/2021 concerning Commercial Banks was ratified with the aim that Indonesian banks can become more competitive, adaptive and contributive to the national economy and encourage the banking industry to reach a higher level of economy of scale, be more efficient and can serve as a guide in developing banking industry in particular related to bank institutional aspects. In accordance with Chapter VII in the POJK which regulated bank office networks, Bank BPD DIY made adjustments to the office network, including by changing the name of the Cash Office (KK) to Functional Office (KF). 2. Peraturan Otoritas Jasa Keuangan Nomor 13/POJK.03/2021 31 Oktober 2021 Penyelenggaraan Produk Bank Umum POJK ini mengatur mengenai proses penyelenggaraan Produk Bank secara komprehensif, dimulai dari perencanaan, perizinan, implementasi, pelaporan, hingga penghentian Produk Bank. Pokokpokok pengaturan dalam POJK ini antara lain: a. Definisi dan klasifikasi Produk Bank; b. Kriteria Produk Bank yang memerlukan izin (yaitu Produk Bank baru); c. Penyampaian Rencana Penyelenggaraan Produk Bank (RPPB); d. Kewajiban penetapan kebijakan dan prosedur penyelenggaraan Produk Bank; e. Aspek-aspek yang perlu diperhatikan dalam penyelenggaraan Produk Bank; Bank melakukan penyesuaian ketentuan internal dengan megacu pada ketentuan dimaksud. f. Mekanisme penyelenggaraan Produk Bank baru (proses perizinan yang dilalui); g. Penghentian Produk Bank; h.Pelaporan; i. Pemenuhan prinsip perlindungan konsumen dan/atau prinsip syariah; j. Mekanisme penyelenggaraan kegiatan untuk kepentingan Bank sendiri; dan k.Peralihan. Laporan Tahunan 2021
251. 249 Management Discussion and Analysis of Bank Performance No Peraturan Regulations Tanggal Berlaku Effective Date Tentang About Uraian Peraturan Description of Regulation Dampak Perubahan / Penyesuaian yang Dilakukan Bank BPD DIY Impact of Changes/ Adjustments made by Bank BPD DIY 2. Financial Services Authority Regulation Number 13/ POJK.03/2021 October 31, 2021 Operation of Commercial Bank Products This POJK regulates the process of implementing Bank Products comprehensively, starting from planning, licensing, implementation, reporting, to termination of Bank Products. The main points of regulation in this POJK include: a. Definition and classification of Bank Products; b. Criteria for Bank Products that require a license (ie new Bank Products); c. Submission of Bank Product Implementation Plan (RPPB); d. Obligation to determine policies and procedures for the operation of Bank Products; e. Aspects that need to be considered in the operation of Bank Products; f. Mechanism for administering new Bank Products (permitted process); g. Termination of Bank Products; h.Reporting; i. Fulfillment of consumer protection principles and/or sharia principles; j. Mechanisms for organizing activities for the Bank’s own interest; and k.transition. Banks made adjustments to internal provisions by referring to the provisions in question. 3. Peraturan Otoritas Jasa Keuangan Nomor 17/POJK.03/2021 10 September 2021 Perubahan Kedua Atas Peraturan Otoritas Jasa Keuangan Nomor 11/ Pojk.03/2020 Tentang Stimulus Perekonomian Nasional Sebagai Kebijakan Countercyclical Dampak Penyebaran Corona Virus Disease 2019 (POJK Perubahan Kedua atas POJK Stimulus COVID-19) Pokok-pokok pengaturan dalam POJK Perubahan Kedua atas POJK Stimulus COVID-19 adalah sebagai berikut: a. BUK, BUS, UUS, BPR, atau BPRS dapat menerapkan kebijakan yang mendukung stimulus pertumbuhan ekonomi untuk debitur yang terkena dampak penyebaran COVID-19 hingga 31 Maret 2023, yang mencakup penilaian kualitas aset berdasarkan ketepatan pembayaran untuk kredit/pembiayaan dengan plafon sampai dengan Rp10 miliar, penetapan kualitas lancar atas kredit/pembiayaan yang direstrukturisasi, serta penetapan kualitas kredit/pembiayaan baru secara terpisah dari fasilitas existing. b. BUK, BUS, atau UUS dapat menerapkan kebijakan yang mendukung stimulus pertumbuhan ekonomi bagi Bank sebagai dampak penyebaran COVID-19, yang mencakup stimulus: 1. Penyediaan dana pendidikan kurang dari 5% dari anggaran pengeluaran SDM bagi BUK atau BUS tidak hanya berlaku untuk tahun 2020 dan 2021, tetapi juga untuk tahun 2022. 2. Penetapan kualitas Agunan yang Diambil Alih (AYDA) oleh BUK, BUS atau UUS yang diperoleh sampai dengan tanggal 31 Maret 2020 berdasarkan kualitas agunan yang diambil alih posisi akhir bulan Maret 2020 sampai dengan tanggal 31 Maret 2023. 3. Liqudity Coverage Ratio (LCR), Net Stable Funding Ratio (NSFR), dan Capital Conservation Buffer (CCB) berlaku sampai dengan tanggal 31 Maret 2022. Manajemen risiko dalam rangka implementasi stimulus sebagaimana telah diatur dalam POJK No. 48/ POJK.03/2020 tetap harus diterapkan oleh perbankan, antara lain assessment terhadap debitur yang eligible untuk direstrukturisasi, kecukupan pembentukan CKPN, serta stress testing dampak restrukturisasi terhadap permodalan dan likuiditas bank. Bank melakukan penyesuaian kebijakan perkreditan dengan mengacu peraturan dimaksud. 2021 Annual Report
252. 250 Analisis dan Pembahasan Manajemen atas Kinerja Bank No Peraturan Regulations Tanggal Berlaku Effective Date Tentang About Uraian Peraturan Description of Regulation 3 . Financial Services Authority Regulation Number 17/ POJK.03/2021 September 10, Second Change Up 2021 Financial Services Authority Regulation Number 11/Pojk.03/2020 About National Economic Stimulus As a Countercyclical Policy Impact Spread of Corona Virus Disease 2019 (POJK Second Amendment to POJK Stimulus COVID-19) 4. Surat Edaran Otoritas Jasa Keuangan Nomor 12/ SEOJK.03/2021 31 Maret 2021 Rencana Bisnis Bank Perkembangan ketentuan perbankan terkini Umum menyebabkan perlunya perubahan cakupan, format, dan tata cara pelaporan Rencana Bisnis yang sebelumnya diatur pada SEOJK No.25/ SEOJK.03/2016. Adapun penyempurnaan dalam SEOJK ini antara lain: a. Penyampaian Rencana Bisnis, Laporan Realisasi Rencana Bisnis, dan Laporan Pengawasan Rencana Bisnis secara daring melalui sistem pelaporan OJK (APOLO); b. Penyesuaian format proyeksi laporan keuangan menjadi mengacu pada Laporan Bank Umum Terintegrasi; c. Penyesuaian format berdasarkan kebutuhan pengawasan terkini, antara lain perubahan rasio dan jenis kegiatan usaha yang menjadi fokus rencana pemberian kredit (berfokus pada sektor dan/atau produk tertentu); dan d. Penyesuaian format rencana penerbitan produk dan/atau pelaksanaan aktivitas baru yang menjadi bersifat strategis. Laporan Tahunan 2021 The main points of regulation in POJK Second Amendment to POJK Stimulus COVID-19 are as follows: a. BUK, BUS, UUS, BPR, or BPRS can implement policies that support economic growth stimulus for debtors affected by the spread of COVID-19 until March 31, 2023, which includes asset quality assessment based on the accuracy of payments for credit/financing with a ceiling of up to IDR10 billion, determining the current quality of restructured loans/financing, as well as determining the quality of new loans/ financing separately from existing facilities. b. BUK, BUS, or UUS can implement policies that support economic growth stimulus for Banks as a result of the spread of COVID-19, which includes stimulus: 1. The provision of education funds of less than 5% of the HR expenditure budget for BUK or BUS does not only apply to 2020 and 2021, but also to 2022. 2. Determination of the quality of Foreclosed Collateral (AYDA) by BUK, BUS or UUS obtained up to March 31, 2020 based on the quality of foreclosed assets at the end of March 2020 until March 31, 2023. 3. Liquidity Coverage Ratio (LCR), Net Stable Funding Ratio (NSFR), and Capital Conservation Buffer (CCB) valid until March 31, 2022. Risk management in the context of implementing the stimulus as regulated in POJK No. 48/ POJK.03/2020 must still be implemented by banks, including assessment of debtors who are eligible for restructuring, adequacy of CKPN formation, and stress testing of the impact of restructuring on bank capital and liquidity. Dampak Perubahan/ Penyesuaian yang Dilakukan Bank BPD DIY Impact of Changes/ Adjustments made by Bank BPD DIY Banks made adjustments to credit policies by referring to the regulations in question. Bank melakukan penyesuaian format penyusunan Rencana Bisnis Bank (RBB) dengan mengacu pada ketentuan tersbut.
253. 251 Management Discussion and Analysis of Bank Performance No Peraturan Regulations Tanggal Berlaku Effective Date Tentang About Uraian Peraturan Description of Regulation Dampak Perubahan / Penyesuaian yang Dilakukan Bank BPD DIY Impact of Changes/ Adjustments made by Bank BPD DIY 4. Financial Services Authority Circular Letter Number 12/ SEOJK.03/2021 March 31, 2021 Commercial Bank Business Plan Recent developments in banking regulations have led to the need for changes in the scope, format, and procedures for reporting the Business Plan which were previously regulated in SEOJK No.25/ SEOJK.03/2016. The improvements in this SEOJK include: a. Submission of Business Plans, Business Plan Realization Reports, and Business Plan Supervision Reports online through the OJK reporting system (APOLO); b. Adjustment of the financial report projection format to refer to the Integrated Commercial Bank Report; c. Format adjustments based on current supervisory needs, including changes in the ratio and types of business activities that are the focus of the credit plan (focusing on certain sectors and/or products); and d. Adjustment of the plan format for product issuance and/or implementation of new activities that are strategic in nature. The Bank adjusted the format for the preparation of the Bank Business Plan (RBB) by referring to these provisions. 5. Surat Edaran Otoritas Jasa Keuangan Nomor 24/ SEOJK.03/2021 07 Oktober 2021 Perhitungan Aset Tertimbang Menurut Risiko untuk Risiko Kredit Dengan Menggunakan Pendekatan Standar Bagi Bank Umum (SEOJK ATMR Risiko Kredit) Dalam SEOJK ATMR Risiko Kredit ini diatur mengenai tata cara perhitungan ATMR Risiko Kredit dengan menggunakan pendekatan standar, yang antara lain mencakup perhitungan tagihan bersih, penetapan bobot risiko sesuai kategori portofolio, serta pengakuan teknik mitigasi risiko kredit. Bank melakukan review dan penyesuaian perhitungan ATMR sesuai dengan ketentuan tersebut. 5. Financial Services Authority Circular Number 24/ SEOJK.03/2021 October 07, 2021 Weighted Asset Calculation According to Risk for Credit Risk Using a Standard Approach for Commercial Banks (SEOJK RWA Credit Risk) In SEOJK RWA Credit Risk, it is regulated regarding the calculation procedure RWA Credit Risk using a standard approach, which includes calculation of net receivables, determination of risk weights according to portfolio category, as well as recognition of credit risk mitigation techniques. The Bank reviewed and adjusted the RWA calculation in accordance with these provisions. 6. Surat Edaran Otoritas Jasa Keuangan Nomor 34/ SEOJK.03/2021 31 Desember 2021 Buku Panduan Akuntansi Perbankan Bagi Bank Umum Konvensional (BPAK) Pokok-pokok pengaturan: a. Buku Panduan Akuntansi Keuangan yang selanjutnya disingkat BPAK, berisi penjabaran lebih lanjut dari SAK yang relevan bagi industri perbankan konvensional, antara lain PSAK 16 tentang Aset Tetap, PSAK 19 tentang Aset Takberwujud, PSAK 50 tentang Instrumen Keuangan – Penyajian, PSAK 58 tentang Aset Tidak Lancar yang Dikuasai untuk Dijual dan Operasi yang Dihentikan, PSAK 60 tentang Instrumen Keuangan – Pengungkapan, PSAK 68 tentang Pengukuran Nilai Wajar, PSAK 71 tentang Instrumen Keuangan, PSAK 72 tentang Pendapatan dari Kontrak dengan Pelanggan, dan PSAK 73 tentang Sewa. b. BPAK memuat penjelasan, jurnal, dan contoh transaksi perbankan yang di dalamnya mengandung pertimbangan (judgement) sesuai dengan konteks dan kondisi dalam contoh. Oleh karena itu, perlakuan akuntansi atas suatu transaksi yang terjadi dalam bank harus dilakukan sesuai dengan prinsip yang diatur dalam SAK. Bank melakukan review dan penyesuaian ketentuan internal dengan mengacu pada ketentuan tersebut. 2021 Annual Report
254. 252 Analisis dan Pembahasan Manajemen atas Kinerja Bank No 6 . Peraturan Regulations Tanggal Berlaku Effective Date Financial Services December 31, Authority Circular 2021 Letter Number 34/ SEOJK.03/2021 Tentang About Banking Accounting Handbook for Conventional Commercial Banks (BPAK) Uraian Peraturan Description of Regulation c. BPAK is a reference or guideline in the preparation of financial statements in general that is applied by banks. In the event that there are matters that are not described or described in the BPAK, the bank follows the applicable SAK. In the event that there is a change in SAK after the enactment of this SEOJK, the preparation of bank financial statements must follow the latest SAK in the banking industry, as long as it is not stated otherwise by the Financial Services Authority. Dampak Perubahan/ Penyesuaian yang Dilakukan Bank BPD DIY Impact of Changes/ Adjustments made by Bank BPD DIY The Bank reviewed and adjusted the internal provisions by referring to these provisions. Setting points: a. The Financial Accounting Manual, hereinafter abbreviated as BPAK, contains further elaboration of SAKs relevant to the conventional banking industry, including PSAK 16 concerning Fixed Assets, PSAK 19 concerning Intangible Assets, PSAK 50 concerning Financial Instruments – Presentation, PSAK 58 concerning Non-Current Assets Controlled for Sale and Discontinued Operations, PSAK 60 on Financial Instruments – Disclosures, PSAK 68 on Fair Value Measurement, PSAK 71 on Financial Instruments, PSAK 72 on Revenue from Contracts with Customers, and PSAK 73 on Leases. b. BPAK contains explanations, journals, and examples of banking transactions which contain judgments according to the context and conditions in the examples. Therefore, the accounting treatment of a transaction that occurs in a bank must be carried out in accordance with the principles stipulated in SAK. c. BPAK is a reference or guideline in the preparation of financial statements in general that is applied by banks. In the event that there are matters that are not described or described in the BPAK, the bank follows the applicable SAK. In the event that there is a change in SAK after the enactment of this SEOJK, the preparation of bank financial statements must follow the latest SAK in the banking industry, as long as it is not stated otherwise by the Financial Services Authority. 7. Peraturan Anggota 1 Mei 2021 Dewan Gubernur Bank Indonesia Nomor 23/8/PADG/2021 Perubahan atas Peraturan Anggota Dewan Gubernur Nomor 21/18/ PADG/2019 tentang Implementasi Standar Nasional Quick Response Code untuk Pembayaran Bank Indonesia melakukan penyesuaian terhadap pengaturan nominal transaksi QRIS yang saat ini diatur sebesar Rp2.000.000,00 (dua juta Rupiah) disesuaikan menjadi paling banyak sebesar Rp5.000.000,00 (lima juta Rupiah) per transaksi melalui penerbitan Peraturan Anggota Dewan Gubernur Nomor 23/8/PADG/2021 tentang Perubahan atas Peraturan Anggota Dewan Gubernur Nomor 21/18/PADG/2019 tentang Implementasi Standar Nasional Quick Response Code untuk Pembayaran (Perubahan PADG QRIS). Bank melakukan penyesuaian ketentuan internal dengan mengacu pada katentuan dimaksud. 7. Regulation of Members of the Board of Governors of Bank Indonesia Number 23/8/PADG/2021 Amendment to the Regulation of Members of the Board of Governors Number 21/18/ PADG/2019 concerning the Implementation of the Quick Response Code National Standard for Payments Bank Indonesia made adjustments to the nominal regulation of QRIS transactions which are currently set at IDR2,000,000.00 (two million Rupiah) adjusted to a maximum of IDR5,000,000.00 (five million Rupiah) per transaction through the issuance of Regulation of Members of the Board of Governors Number 23 /8/PADG/2021 concerning Amendments to the Regulation of Members of the Board of Governors Number 21/18/PADG/2019 concerning the Implementation of the Quick Response Code National Standard for Payments (Amendments to PADG QRIS). Banks made adjustments to internal provisions by referring to the provisions in question. Laporan Tahunan 2021 May 1, 2021
255. 253 Management Discussion and Analysis of Bank Performance No Peraturan Regulations Tanggal Berlaku Effective Date Tentang About Uraian Peraturan Description of Regulation Dampak Perubahan / Penyesuaian yang Dilakukan Bank BPD DIY Impact of Changes/ Adjustments made by Bank BPD DIY 8. Peraturan Bank Indonesia Nomor 23/11/PBI/2021 Standar Nasional Sistem Pembayaran (SP) Standar Nasional SP yang selanjutnya disebut Standar Nasional adalah standar yang ditetapkan oleh BI untuk digunakan dalam penyelenggaraan SP yang dilakukan di wilayah Negara Kesatuan Republik Indonesia. Bank melakukan review dan penyesuaian ketentuan internal dengan mengacu pada ketentuan dimaksud. 8. Bank Indonesia Regulation Number 23/11/ PBI/2021 Payment System National Standard (SP) SP National Standards, hereinafter referred to as National Standards, are standards set by BI to be used in the administration of SPs carried out in the territory of the Unitary State of the Republic of Indonesia. The Bank reviewed and adjusted the internal provisions by referring to the provisions in question. Perubahan peraturan-peraturan tersebut yang telah dijabarkan di atas tidak memiliki dampak yang signifikan terhadap Laporan Keuangan. The changes to these regulations that have been described above have no significant quantitative impact. Perubahan Kebijakan Akuntansi Change of Accounting Policies Pada tanggal 1 Januari 2021, Bank menerapkan Pernyataan Standar Akuntansi Keuangan (PSAK) dan baru dan revisi yang efektif sejak tanggal tersebut. Perubahan kebijakan akuntansi dilakukan dalam rangka mematuhi PSAK yang berlaku yang relevan dengan operasi Bank. Perubahan kebijakan akuntansi telah dibuat seperti diisyaratkan, sesuai dengan ketentuan transisi dalam masing-masing standar dan interpretasi. Penerapan standar dan interpretasi baru atau revisi, yang relevan dengan operasi Bank, adalah sebagai berikut: Penyesuaian tahunan terhadap PSAK 1 “Penyajian Laporan Keuangan”. • Penyesuaian tahunan terhadap PSAK 13 “Properti Investasi”. • Penyesuaian tahunan terhadap PSAK 48 “Penurunan Nilai Aset”. • PSAK 122 “Akuntansi Wakaf”. • Amandemen PSAK 22 “Kombinasi Bisnis”. • Amandemen PSAK 71 “Instrumen Keuangan”. • Amandemen PSAK 55 “Instrumen Keuangan: Pengakuan dan Pengukuran”. •Amandemen PSAK 60 “Instrumen Keuangan: Pengungkapan”. • Amandemen PSAK 62 “Kontrak Asuransi”. • Amandemen PSAK 73 “Sewa”. • PSAK 110 “Akuntansi Sukuk” • PSAK 111 “Akuntansi Wa’d” On January 1, 2021, the Bank adopted the new and revised Statement of Financial Accounting Standards (PSAK) and Interpretation of Financial Accounting Standards (ISAK) which became effective from that date. Changes in accounting policies were made in order to comply with the prevailing PSAK and ISAK that are relevant to the Bank’s operations. Changes to accounting policies have been made as required, in accordance with the transitional provisions in the respective standards and interpretations. The adoption of new or revised standards and interpretations, which are relevant to the Bank’s operations, are as follows: • Annual adjustments to PSAK 1 “Presentation of Financial Statements”. • Annual adjustment to PSAK 13 “Investment Properties”. • Annual adjustment to PSAK 48 “Impairment of Assets Value”. • PSAK 122 “Accounting for Waqf”. • Amendment to PSAK 22 “Business Combination”. • Amendment to PSAK 71 “Financial Instruments”. • Amendment to PSAK 55 “Financial Instruments: Recognition and Measurement”. • Amendment to PSAK 60 “Financial Instruments: Disclosures”. • Amendment to PSAK 62 “Insurance Contract”. • Amendment to PSAK 73 “Leases”. • PSAK 110 “Accounting for Sukuk” • PSAK 111 “Accounting Wa’d” Implementasi dari standar-standar tersebut tidak menghasilkan perubahan substansial terhadap kebijakan akuntansi Bank dan tidak memiliki dampak yang material terhadap laporan keuangan di periode berjalan atau tahun sebelumnya. The implementation of these standards did not result in substantial changes to the Bank's accounting policies and did not have a material impact on the financial statements for the current period or the previous year. • 2021 Annual Report
256. 254 Analisis dan Pembahasan Manajemen atas Kinerja Bank Tingkat Kesehatan Bank Bank Soundness Level Tingkat kesehatan Bank mencerminkan hasil penilaian kondisi Bank yang dilakukan terhadap risiko dan kinerja Bank yang dapat dilihat dari peringkat akhir hasil penilaian berdasarkan pada Peraturan Otoritas Jasa Keuangan No . POJK Nomor 4/ POJK.03/2016 tentang Penilaian Tingkat Kesehatan Bank Umum. Tingkat kesehatan bank diukur dengan menggunakan pendekatan risiko (risk based bank rating) yang mencakup 4 (empat) faktor yaitu Profil Risiko, Good Corporate Governance (GCG), Rentabilitas, Permodalan. Dalam pelaksanaannya, Bank telah menyusun dan menerapkan kebijakan sebagaimana tertuang dalam Buku Pedoman Penyusunan Tingkat Kesehatan Bank dengan Surat Keputusan Direksi Nomor 0040/OM 1007 tanggal 30 Januari 2012. The soundness level of the Bank reflects the results of the assessment of the condition of the Bank which is carried out on the risk and performance of the Bank which can be seen from the final rating of the results of the assessment based on the Regulation of the Financial Services Authority No. POJK Number 4/POJK.03/2016 concerning Assessment of the Soundness of Commercial Banks. The soundness level of a bank is measured using a risk approach (risk-based bank rating) which includes 4 (four) factors, namely Risk Profile, Good Corporate Governance (GCG), Profitability, Capital. In its implementation, the Bank has compiled and implemented policies as outlined in the Guidelines for Compilation of Bank Soundness Levels with the Decree of the Board of Directors Number 0040/OM 1007 dated January 30, 2012. Pada tahun 2021, Bank telah melakukan penilaian tingkat kesehatan Bank secara individual dengan menggunakan pendekatan risiko (risk based bank rating) dengan uraian hasil penilaian sebagai berikut: In 2021, the Bank has conducted an individual Bank soundness level assessment using a risk approach (riskbased bank rating) with a description of the results of the assessment as follows: Tabel Penilaian Tingkat Kesehatan Bank Secara Individu (Self Assessment) Table of Individual Bank Soundness Assessment (Self Assessment) No Faktor Penilaian Peringkat Desember 2021 December 2021 Ranking Peringkat Desember 2020 December 2020 Ranking Assessment Factors 1 Profil Risiko 2 2 Risk Profile 2 Good Corporate Governance 2 2 Good Corporate Governance 3 Rentabilitas 1 1 Rentability 4 Permodalan 1 1 Capital Peringkat Komposit 2 2 Composite Rating Hasil yang diperoleh dalam penilaian self assesment terhadap 4 (empat) faktor tersebut, Bank mencapai Peringkat Komposit 2 (PK-2). Peringkat Komposit 2 (PK-2) mencerminkan kondisi Bank yang secara umum SEHAT sehingga dinilai mampu menghadapi pengaruh negatif yang signifikan dari perubahan kondisi bisnis dan faktor eksternal lainnya. The results obtained in the self-assessment of these 4 (four) factors, the Bank achieved Composite Rating 2 (PK-2). Composite Rating 2 (PK-2) reflects the condition of the Bank which is generally HEALTHY, so it is considered capable of dealing with significant negative impacts from changes in business conditions and other external factors. Informasi Kelangsungan Usaha Business Continuity Information Hal-Hal yang Berpotensi Berpengaruh Signifikan Terhadap Kelangsungan Usaha Potential Aspect Giving Significant Influence on Business Continuity Manajemen menganalisis bahwa sepanjang tahun 2021, tidak terdapat hal-hal yang berpotensi berpengaruh signifikan terhadap kelangsungan usaha Bank BPD DIY. Bank memiliki kondisi keuangan yang sehat yang didukung oleh struktur permodalan yang kuat. Management analyzes that throughout 2021, there are no matters that have the potential to significantly affect the continuity of Bank BPD DIY ’s business. The Bank has a sound financial condition supported by a strong capital structure. Laporan Tahunan 2021
257. 255 Management Discussion and Analysis of Bank Performance Assessment Manajemen Atas Hal-Hal yang Berpengaruh Signifikan Terhadap Kelangsungan Usaha Management Assessment on Potential Aspect Giving Significant Influence on Business Continuity Hasil assessment menunjukkan bahwa tidak terdapat hal-hal yang berpotensi berpengaruh signifikan terhadap kelangsungan usaha . Assessment atas kelangsungan usaha Bank BDP DIY dilakukan melalui analisis Strengths, Weaknesses, Opportunities and Threats (SWOT). Analisis tersebut didasarkan dari peluang dan kekuatan Bank BPD DIY serta upaya strategis yang dilakukan dalam menghadapi kelemahan dan ancaman usahanya. Selain itu, Bank BPD DIY juga menggunakan analisis tingkat kesehatan kinerjanya melalui penilaian Key Performance Indicators (KPI) di tahun 2021 yang menunjukkan bahwa kelangsungan usaha Bank BPD DIY masih sangat terjaga dan semakin berkembang. The assessment results showed that there were no matters that had the potential to significantly influence business continuity. Assessment of the continuity of the DIY BDP business was carried out through analysis of Strengths, Weaknesses, Opportunities and Threats (SWOT). The analysis was based on the opportunities and strengths of Bank BPD DIY as well as the strategic efforts made in dealing with the weaknesses and threats of its business. In addition, Bank BPD DIY also usd an analysis of the health level of its performance through the assessment of Key Performance Indicators (KPI) in 2020 which showed that the continuity of Bank BPD DIY ’s business was still very well maintained and growing. Kekuatan (Strengths) 1. Bank milik Pemerintah Daerah. 2. Memiliki jaringan yang tersebar di seluruh DIY. 3.Memiliki Core Banking System yang dikembangkan sendiri. 4. Komposisi dana murah (rasio CASA) yang relatif tinggi. 5. Bank BPD DIY UUS telah menjadi Bank Penerima Setoran Biaya Penyelenggaraan Ibadah Haji (BPS BPIH). 6. Tingkat Kesehatan Bank (TKB) pada Peringkat Komposit 2. 7. Sebagian besar SDM sudah tersertifikasi. 8. Telah bergerak untuk mengembangkan digital banking. Strengths 1. Regional government-owned banks. 2. Has a network spread all over DIY Province. 3. Has a self-developed Core Banking System. 4. The composition of low-cost funds (CASA ratio) is relatively high. 5. Bank BPD DIY UUS has become a Recipient Bank for Hajj Administration Fee Deposits (BPS BPIH). 6. Bank Soundness Level (TKB) at Composite Rating 2. 7. Most of the human resources have been certified. 8. The Bank Has moved to develop digital banking. Kelemahan (Weakness) 1. Kualitas dan produktivitasSDM yang belum merata di setiap unit kerja. 2. Fitur produk dan layanan digital belum efektif digunakan oleh semua nasabah. 3. Modal yang masih relatif terbatas. Weakness 1. The quality and productivity of human resources are not evenly distributed in each work unit. 2. The features of digital products and services were not effectively used by all customers. 3. Capital is still relatively limited. Kesempatan (Opportunity) 1. Perkembangan UMKM, industri kreatif, dan e-commerce yang pesat. 2. Indeks literasi keuangan dan indeks inklusi keuangan masyarakat Indonesia yang meningkat. 3. Nasabah generasi milenial yang belum tergarap maksimal. Opportunity 1. The rapid development of MSMEs, creative industries, and e-commerce. 2. The financial literacy index and financial inclusion index of the Indonesian people have increased. 3. Millennial generation customers who have not been fully exploited. 4. Infrastructure development in DIY is quite vigorous. 5. Yogyakarta’s status as a city of students and students. 6. Application of non-cash transactions in government agencies. 7. FSA's policy of extending the relaxation of credit restructuring until March 2023. 8. The vaccination program encourages the improvement of tourism performance which is the engine of growth for the DIY economy. 4. Pembangunan infrastruktur di DIY yang cukup gencar. 5. Status DIY sebagai kota pelajar dan mahasiswa. 6. Penerapan transaksi non-tunai di instansi Pemerintah. 7. Kebijakan perpanjangan relaksasi restrukturisasi kredit oleh OJK hingga Maret 2023. 8. Program vaksinasi mendorong perbaikan kinerja pariwisata yang merupakan engine of growth perekonomian DIY. 2021 Annual Report
258. 256 Tantangan (Threats) 1. Kondisi perekonomian yang masih diliputi ketidakpastian akibat pandemi COVID-19. 2.Kemungkinan terjadinya gelombang ketiga pandemi COVID-19. 3. Persaingan layanan digital dan fintech. 4. Bank besar/nasional yang juga mulai menggarap/menyasar sektor ritel dan konsumer, terutama ASN/ Pensiunan. 5. Regulasi pemenuhan modal inti minimum paling sedikit Rp3 triliun di tahun 2024. 6. Regulasi penerapan PSAK-71 dan PSAK-73. 7. Regulasi penerapan sustainable finance. 8. Regulasi kewajiban spin-off Unit Usaha Syariah (UUS) di tahun 2023. 9. Proyek infrastruktur di DIY akan menjadi target dari bankbank lain. Analisis dan Pembahasan Manajemen atas Kinerja Bank Threats 1. Economic conditions were still shrouded in uncertainty due to the COVID-19 pandemic. 2. Possible third wave of the COVID-19 pandemic. 3. Competition for digital services and fintech. 4. Large/national banks that have also started working on/ targeting the retail and consumer sectors, especially ASN/ Retirees. 5. Regulations for the fulfillment of minimum core capital of at least IDR3 trillion in 2024. 6. Regulation on the application of PSAK 71 and PSAK 73. 7. Regulation on the implementation of sustainable finance. 8. Regulation of the Sharia Business Unit spin-off obligations in 2023. 9. Infrastructure projects in DIY will be the target of other banks. Manajemen menilai bahwa kekuatan (strenghts) dan kesempatan (opportunities) yang dimiliki oleh Bank BPD DIY masih jauh melebihi kelemahan (weaknesses) dan tantangan (threats) yang ada. untuk mempertahankan kelangsungan usaha yang kuat, Manajemen telah mempersiapkan rangkaian kebijakan strategis untuk menyongsong tahun 2022, antara lain: 1. Memperkuat kelembagaan dan struktur permodalan. 2. Meningkatkan penerapan Governance, Risk and Compliance dan kualitas sistem pengendalian internal yang berkelanjutan. 3. Meningkatkan kompetensi SDM yang berlandaskan budaya kerja “ISTIMEWA” dan nilai-nilai utama “RAMAH”. 4. Mengembangkan produk, layanan, dan manajemen dana yang kompetitif guna menghasilkan struktur penghimpunan dana yang efisien. 5. Mengembangkan produk kredit/pembiayaan yang kompetitif dengan fokus kepada sektor UMKM. 6. Menjaga kualitas kredit/pembiayaan melalui kebijakan restrukturisasi serta meningkatkan penyelesaian dan pencegahan kredit bermasalah. 7.Meningkatkan market share penghimpunan dana dan penyaluran kredit. 8.Memperkuat manajemen dan infrastruktur teknologi informasi serta sistem informasi manajemen untuk mendukung pengembangan digital banking. 9. Mengembangkan produk dan layanan digital banking yang adaptif terhadap preferensi nasabah. 10.Melaksanakan proses pemisahan (spin-off) Unit Usaha Syariah (UUS) menjadi Bank Umum Syariah (BUS). The management assesses that the strengths (strenghts) and opportunities possessed by Bank BPD DIY still far exceed the existing weaknesses and challenges. To maintain strong business continuity, the Management has prepared a series of strategic policies for the year 2022, including: Asumsi yang Digunakan Manajemen dalam Melakukan Assesment Assumptions Used by Management In Conducting the Assessment Beberapa asumsi yang menjadi pertimbangan Bank BPD DIY dalam melakukan assessment terhadap kelangsungan usaha antara lain: Several assumptions that became the consideration by Bank BPD DIY in conducting an assessment of business continuity include: 1. Stabilitas sistem keuangan yang mulai pulih di tengah perekonomian yang berangsur membaik. 1. Financial system stability has begun to recover amid a gradually improving economy. Laporan Tahunan 2021 1. Strengthening the institutional and capital structure. 2. Improve the implementation of governance, risk and compliance and the quality of the internal control system in a sustainable manner. 3. Improve HR competencies based on the “ISTIMEWA” work culture and the main values of “RAMAH”. 4. Developing competitive products and services, and fund management to produce an efficient fundraising structure. 5. Developing competitive credit/financing products with a focus on the MSME sector 6. Maintaining credit/financing quality through restructuring policies and improve settlement and prevention of nonperforming loans. 7. Maintaining a market share for raising funds and lending. 8. Strengthening management and information technology infrastructure as well as management information systems to support the development of digital banking. 9. Developing digital banking products and services that are adaptive to customer preferences. 10. Preparing a spin-off process for the Sharia Business Unit (UUS).
259. 257 Management Discussion and Analysis of Bank Performance 2 .Analisis Strenght Weakness Opportunity Threats (SWOT) dalam menentukan posisi Bank BPD DIY pada industri perbankan. 3. Tingkat kesehatan Bank BPD DIY yang berada pada peringkat komposit 2 (dua) yang mencerminkan kondisi Bank secara umum sangat sehat sehingga dinilai sangat mampu menghadapi pengaruh negatif yang signifikan dari perubahan kondisi bisnis dan faktor eksternal lainnya. 4.Penerapan Good Corporate Governance (GCG) yang baik. 5. Kekuatan Permodalan Bank dengan modal inti mencapai Rp2,64 triliun serta rasio permodalan CAR sebesar 29,28% di tahun 2021. 2. Strength Weakness Opportunity Threats (SWOT) analysis in determining the position of Bank BPD DIY in the banking industry. 3. The health level of Bank BPD DIY , which is in composite rating of 2 (two), which reflects the condition of the Bank in general is very healthy, so it is considered very capable of facing significant negative effects from changes in business conditions and other external factors. 4. Good implementation of Good Corporate Governance (GCG). 5. Capital Strength The Bank with a core capital of IDR2.64 trillion and a CAR capital ratio of 29.28% in 2021. Aspek Perpajakan Taxation Aspect Bank BPD DIY dalam kegiatan operasionalnya telah menjalankan Tata Kelola Perusahaan yang Baik (Good Corporate Governance) yang dilakukan secara transparan dan akuntabel khususnya dalam mengelola hak dan kewajiban perpajakannya, hak dan kewajiban perpajakannya dilakukan sesuai dengan peraturan yang berlaku. Bank BPD DIY in its operational activities has implemented Good Corporate Governance which is carried out in a transparent and accountable manner, especially in managing its tax rights and obligations, tax rights and obligations are carried out in accordance with applicable regulations. Bank BPD DIY memiliki tingkat komitmen yang tinggi dalam memenuhi kewajibannya sebagai wajib pajak melalui ketepatan jumlah pembayaran yang sesuai dengan jumlah pendapatan dan juga ketepatan waktu. Manajemen meyakini bahwa pembayaran pajak yang jujur merupakan wujud dari sikap kenegarawan Bank BPD DIY yang dapat turut membangun ekonomi nasional. Berikut adalah informasi yang terkait dengan pembayaran pajak Bank BPD DIY dalam 2 (dua) tahun terakhir. Bank BPD DIY has a high level of commitment in fulfilling its obligations as taxpayers through the accuracy of the amount of payment that matches the amount of income and also on time. Management believes that honest tax payments are a manifestation of the attitude of the Bank BPD DIY statesman that can contribute to building the national economy. The following is information related to the payment of Bank BPD DIY taxes in the last 2 (two) years Tabel Pembayaran Pajak Table of Taxation Aspect (dalam jutaan Rupiah/in IDR million) Uraian Pajak Jumlah Pembayaran Pajak Tahun 2021 Year 2021 Tahun 2020 Year 2020 84.074 82.112 Pembayaran pajak tahun 2021 sebesar Rp84,07 miliar, meningkat dibandingkan dengan tahun sebelumnya yang sebesar Rp82,11 miliar. Selama tahun 2021, Bank BPD DIY tidak pernah melakukan keterlambatan pembayaran kewajiban pajak. Baik PPH Karyawan, PPH Badan, PPN Masa dan Rampung serta PBB tidak pernah melakukan keterlambatan penyampaian dokumen kewajiban perpajakan (SPT tahunan maupun bulanan), serta tidak terdapat keterlambatan penyampaian dokumen kewajiban pada lembaga regulator. Tax Description Total Payment of Taxes Tax payments in 2021 reached IDR84.07 billion, an increase compared to the previous year which was IDR82.11 billion. During 2021, Bank BPD DIY was never late in paying tax obligations. The Employee PPH, Corporate PPH, Period and Complete PPN and PBB were never late in submitting tax obligation documents (annual and monthly SPT), and there was no delay in submitting obligation documents to regulatory agencies. 2021 Annual Report
260. 258 Analisis dan Pembahasan Manajemen atas Kinerja Bank Respon Terhadap Perubahan Arah Kebijakan Moneter Response to Direction Changes of the Monetary Policy Adanya penurunan suku bunga acuan BI tentunya sangat berpengaruh terhadap suku bunga pasar uang antar bank serta suku bunga penempatan di bank indonesia serta suku bunga pasar uang antar bank . Rapat Dewan Gubernur (RDG) Bank Indonesia pada 15-16 Desember 2021 memutuskan untuk mempertahankan BI 7-Day Reverse Repo Rate (BI7DRR) sebesar 3,50%, suku bunga deposit facility sebesar 2,75%, dan suku bunga lending facility sebesar 4,25%. Bank perlu melakukan penyesuaian terhadap suku bunga deposito dan suku bunga dana pihak ketiga (tabungan dan giro) dengan tetap memperhatikan suku bunga bank pesaing. The decline in the BI benchmark interest rate will certainly significantly affect interbank money market interest rates as well as interest rates for placements with Indonesian banks and interbank money market interest rates. The Bank Indonesia Board of Governors Meeting (RDG) on 15-16 December 2021 decided to maintain the BI 7-Day Reverse Repo Rate (BI7DRR) at 3.50%, the deposit facility interest rate at 2.75%, and the lending facility interest rate at 4 ,25%. Banks need to make adjustments to interest rates on deposits and interest rates for third party funds (savings and demand deposits) while taking into account the interest rates of competing banks. Larangan, Batasan dan/atau Hambatan Signifikan untuk Melakukan Penyediaan Dana Antara Bank dan Entitas Lain Dalam Suatu Kelompok Usaha Prohibitions, Limitations and/or Significant Obstacles to Provide Fund Between Bank and Other Entities In a Business Group Menindaklanjuti Peraturan Bank Indonesia mengenai Batas Maksimum Pemberian Kredit (BMPK), Bank telah menyusun kebijakan terhadap sistem dan prosedur pemberian kredit besar untuk menghindari kegagalan usaha Bank sebagai akibat dari konsentrasi penyediaan sekaligus meningkatkan independensi pengurus Bank terhadap potensi intervensi dari pihak terkait. Bank senantiasa mengatur dan memperhatikan kemampuan permodalan dan penyebaran/diversifikasi portofolio penyediaan dana yang tertuang dalam kebijakan, sistem, dan prosedur BMPK serta kebijakan Pemberian Kredit sesuai ketentuan dan peraturan perundang-undangan yang berlaku. Following up on the Bank Indonesia Regulation concerning the Legal Lending Limit (BMPK), the Bank has formulated policies on systems and procedures for large credit disbursements to avoid bank business failure as a result of concentration of supply as well as increasing the independence of the Bank’s management against potential intervention from related parties. The Bank always regulates and pays attention to the capacity of capital and the distribution/diversification of the portfolio of provision of funds set forth in the LLL policies, systems and procedures as well as the Policy on Lending in accordance with the prevailing laws and regulations. Selama tahun 2021, Bank tidak memberikan penyediaan dana kepada pihak terkait yang bertentangan dengan prosedur umum penyediaan dana yang berlaku. Selain itu, selama tahun 2021, tidak terdapat pelampauan dan/atau pelanggaran Batas Maksimum Pemberian Kredit (BMPK) yang dilakukan oleh Bank BPD DIY. During 2021, the Bank did not provide funds to related parties that contradicted the general procedures for providing funds. In addition, during 2021, there were no exceedances and/or violations of the Maximum Lending Limit (BMPK) by Bank BPD DIY. Tabel Penyediaan Dana kepada Pihak Terkait dan Penyediaan Dana Besar Table of Provision of Funds to Related Parties and Provision of Large Funds 2021 No 1 Penyedia Dana Provider of Funds Kepada Pihak Terkait To Related Parties Laporan Tahunan 2021 Debitur Debtor 26 2020 Nominal (jutaan Rupiah) Nominal (IDR millions) 109.733 Debitur Debtor 24 Nominal (jutaan Rupiah) Nominal (IDR millions) 107.661
261. 259 Management Discussion and Analysis of Bank Performance 2021 Penyedia Dana Provider of Funds No 2020 Debitur Debtor Nominal (jutaan Rupiah) Nominal (IDR millions) Debitur Debtor Nominal (jutaan Rupiah) Nominal (IDR millions) 20 6.933.431 20 6.616.614 Kepada Debitur Inti To Core Debtors 2 Individu Individual Grup Group Tabel Total Penyediaaan Dana Bank Kepada Pihak Terkait Table of Total Provision of Bank Funds to Related Parties (dalam jutaan Rupiah/in IDR million) Uraian Modal Pada Tanggal Laporan Nominal 2021 Nominal 2020 Description 2.736.503 2.424.467 Capital On Report Date BMPK (10% dari Modal) Pada Tanggal Laporan 273.650 242.447 LLL (10% of Capital) on the Reporting Date Outstanding Pihak Terkait 109.733 107.661 Outstanding Related Parties Kelonggaran BMPK 163.917 134.786 Allowance for the LLL Pelampauan BMPK 0 0 Exceeding the LLL Transaksi Spot dan Transaksi Derivatif Spot Transactions and Derivative Transactions Sepanjang tahun 2021, Bank BPD DIY tidak memiliki transaksi spot dan transaksi derivatif. Throughout 2021, Bank BPD DIY did not have spot transactions and derivative transactions. Praktik Manajemen Risiko Risk Management Practices Sesuai dengan kompleksitas usahanya, Bank telah mengelola 8 (delapan) jenis risiko yaitu risiko kredit, risiko likuiditas, risiko pasar, risiko operasional, risiko hukum, risiko reputasi, risiko stratejik dan risiko kepatuhan. Namun bagian ini hanya menjelaskan tentang praktik manajemen risiko untuk risiko kredit, risiko operasional, dan risiko likuiditas. Sedangkan untuk penjelasan terkait dengan jenis-jenis risiko lainnya disajikan dalam bagian Profil Risiko dan Pengelolaannya pada Corporate Governance dalam Laporan Tahunan ini. In accordance with the complexity of its business, the Bank managed 8 (eight) types of risk, namely credit risk, liquidity risk, market risk, operational risk, legal risk, reputation risk, strategic risk and compliance risk. However, this section only describes risk management practices for credit risk, operational risk, and liquidity risk. Meanwhile, explanations related to other types of risk are presented in the Risk Profile and Management section of Corporate Governance in this Annual Report. Pengungkapan Kuantitatif Eksposure Risiko Quantitative Disclosure of Risk Exposure Sesuai dengan Peraturan Otoritas Jasa Keuangan (POJK) Nomor 32/POJK.03/2016 tentang Perubahan atas Peraturan Otoritas Jasa Keuangan Nomor 6/POJK.03/2015 Tentang Transparansi dan Publikasi Laporan Bank Pasal 13A Bank wajib menambahkan informasi kuantitatif eksposur risiko yang dihadapi Bank pada Laporan Publikasi serta POJK Nomor 18/ POJK.03/2016 tentang Penerapan Manajemen Risiko. In accordance with the Financial Services Authority Regulation (POJK) Number 32/POJK.03/2016 concerning Amendments to the Financial Services Authority Regulation Number 6/ POJK.03/2015 concerning Transparency and Publication of Bank Reports Article 13A, Banks are required to add quantitative information on risk exposures faced by the Bank in Publication Reports and POJK Number 18/POJK.03/2016 concerning Application of Risk Management. 2021 Annual Report
262. 260 Analisis dan Pembahasan Manajemen atas Kinerja Bank Tabel Pengungkapan Kuantitatif Struktur Permodalan Bank Umum Table of Quantitative Disclosure Commercial Bank Capital Structure (dalam jutaan Rupiah/in IDR million) KOMPONEN MODAL CAPITAL COMPONENT I Modal Inti (Tier 1) Core Capital (Tier 1) 1 CET 1 CET 1 1.1 Modal Disetor (setelah dikurangi Treasury Stock) Paid-in Capital (after deducting Treasury Stock) 1.2 Cadangan Tambahan Modal Additional Capital Reserve *) *) 1.2.1 Faktor Penambah Enhancing Factors 1.2.1.1 1.2.1.2 1.2.2 Pendapatan komprehensif lainnya Other comprehensive income Laporan Tahunan 2021 Individual Individual 2.638.519 2.317.820 2.638.519 2.317.820 1.699.398 1.559.398 969.262 790.705 969.262 791.885 - - Selisih lebih penjabaran laporan keuangan Difference in translation of financial statements - - 1.2.1.1.2 Potensi keuntungan dari peningkatan nilai wajar aset keuangan yang diukur pada nilai wajar melalui penghasilan komprehensif lain 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 surplus - - 969.262 791.885 557.034 486.263 - - Cadangan tambahan modal lainnya (other disclosed reserves) Other disclosed reserves 1.2.1.2.1 Agio Agio 1.2.1.2.2 Cadangan umum General reserves 1.2.1.2.3 Laba tahun-tahun lalu Profit of the past years 1.2.1.2.4 Laba tahun berjalan Current year profit 269.347 240.622 1.2.1.2.5 Dana setoran modal Fund for paid up capital 142.881 65.000 1.2.1.2.6 Lainnya Others - - - (1.180) - - - - Potensi kerugian dari penurunan nilai wajar aset keuangan yang diukur pada nilai wajar melalui penghasilan komprehensif lain 1.2.2.1.2 value of financial assets measured at fair value through other comprehensive income - - Cadangan tambahan modal lainnya (other disclosed reserves) Other disclosed reserves - (1.180) Pendapatan komprehensif lainnya Other comprehensive income 1.2.2.1.1 1.2.2.2 31 Des 2020 Dec 31 2020 1.2.1.1.1 Faktor Pengurang Reduction Factors 1.2.2.1 31 Des 2021 Dec 31 2021 Selisih kurang penjabaran laporan keuangan Difference in lack of financial statement translation 1.2.2.2.1 Disagio Disagio - - 1.2.2.2.2 Rugi tahun-tahun lalu Last year’s loss - - 1.2.2.2.3 Rugi tahun berjalan Loss for the current year - -
263. 261 Management Discussion and Analysis of Bank Performance KOMPONEN MODAL CAPITAL COMPONENT 31 Des 2021 Dec 31 2021 31 Des 2020 Dec 31 2020 Individual Individual - - Selisih kurang antara Penyisihan Penilaian Kualitas Aset (PPKA) dan Cadangan Kerugian Penurunan Nilai (CKPN) atas aset produktif 1.2.2.2.4 The difference is less between Allowance for Asset Quality Assessment (PPKA) and Allowance for Impairment Losses (CKPN) on productive assets 2 1.2.2.2.5 Selisih kurang jumlah penyesuaian nilai wajar dari instrumen keuangan dalam Trading Book The difference in the amount less than the fair value adjustment of financial instruments in the Trading Book - - 1.2.2.2.6 PPKA non-produktif PPKA non-productive - (1.180) 1.2.2.2.7 Lainnya Others - - 30.141 32.283 1.3 Kepentingan Non-Pengendali yang dapat diperhitungkan Calculated Non-Controlling Interests 1.4 Faktor Pengurang Modal Inti Utama *) Deduction Factors for Main Core Capital *) 1.4.1 Pajak tangguhan Deferred tax 1.4.2 Goodwill Goodwill 1.4.3 Aset tidak berwujud Intangible assets 1.4.4 24.996 24.996 - - 5.145 7.287 Penyertaan yang diperhitungkan sebagai faktor pengurang Investment that is calculated as a deduction factor - - 1.4.5 Kekurangan modal pada perusahaan anak asuransi Lack of capital in the insurance subsidiary - - 1.4.6 Eksposur sekuritisasi Securitization exposure - - 1.4.7 Faktor pengurang modal inti utama lainnya Another major deduction factor for core capital - - 1.4.7.1 Penempatan dana pada instrumen AT 1 dan/atau Tier 2 pada bank lain Placement of funds in AT 1 and/or Tier 2 instruments with other banks - - 1.4.7.2 Kepemilikan silang pada entitas lain yang diperoleh berdasarkan peralihan karena hukum, hibah, atau hibah wasiat Cross-ownership in another entity that is obtained by virtue of a legal transfer, grant or testament grant - - 1.4.7.3 Eksposur yang menimbulkan Risiko Kredit akibat kegagalan settlement (settlement risk) - Non Delivery Versus Payment Exposures that give rise to Credit Risk due to failure in settlement (settlement risk) - Non Delivery Versus Payment - - 1.4.7.4 Eksposur di Perusahaan Anak yang melakukan kegiatan usaha berdasarkan prinsip syariah (apabila ada) Exposures in Subsidiary Companies that carry out business activities based on sharia principles (if any) - - Modal Inti Tambahan/Additional Tier 1 (AT 1) *) Additional Core Capital/Additional Tier 1 (AT 1) *) 2.1 Instrumen yang memenuhi persyaratan AT 1 Instruments that meet the requirements of AT 1 - - 2.2 Agio/Disagio Agio/Disagio - - 2.3 Faktor Pengurang Modal Inti Tambahan Deduction Factors for Additional Core Capital *) - - - - *) 2.3.1 Penempatan dana pada instrumen AT 1 dan/atau Tier 2 pada bank lain Placement of funds in AT 1 and/or Tier 2 instruments with other banks 2021 Annual Report
264. 262 Analisis dan Pembahasan Manajemen atas Kinerja Bank KOMPONEN MODAL CAPITAL COMPONENT Kepemilikan silang pada entitas lain yang diperoleh berdasarkan peralihan karena hukum , hibah, atau hibah wasiat 2.3.2 Cross-ownership in another entity that is obtained by virtue of a legal transfer, grant or testament grant II Modal Pelengkap (Tier 2) Supplementary Capital (Tier 2) 31 Des 2021 Dec 31 2021 31 Des 2020 Dec 31 2020 Individual Individual - - 95.273 92.392 1 Instrumen modal dalam bentuk saham atau lainnya yang memenuhi persyaratan Tier 2 Capital instruments in the form of shares or others that meet Tier 2 requirements - 2 Agio/Disagio Agio/Disagio - 3 Cadangan umum PPKA atas aset produktif yang wajib dihitung (paling tinggi 1,25% ATMR Risiko Kredit) PPKA general reserves for earning assets that must be calculated (maximum 1.25% Credit Risk RWA) 4 Faktor Pengurang Modal Pelengkap *) Deduction Factors for Supplementary Capital*) 95.273 - 4.1 Sinking Fund Sinking Fund - 4.2 Penempatan dana pada instrumen Tier 2 pada bank lain Placement of funds in Tier 2 instruments with other banks - 4.3 Kepemilikan silang pada entitas lain yang diperoleh berdasarkan peralihan karena hukum, hibah, atau hibah wasiat Cross-ownership in another entity that is obtained by virtue of a legal transfer, grant or testament grant - TOTAL MODAL TOTAL CAPITAL 92.392 2.733.792 2.410.212 31 Des 2021 Dec 31 2021 31 Des 2020 Dec 31 2020 Individual Individual 7.621.809 7.391.344 - - 1.713.934 1.603.288 9.335.744 8.994.632 9,53% 9,79% 8,51% 8,76% Dari AT 1 (%) From AT 1 (%) 0,00% 0,00% Dari Tier 2 (%) From Tier 2 (%) 1,02% 1,03% KOMPONEN MODAL Capital Components ASET TERTIMBANG MENURUT RISIKO RISK WEIGHTED ASSETS ATMR RISIKO KREDIT RWA FOR CREDIT RISK ATMR RISIKO PASAR RWA FOR MARKET RISK ATMR RISIKO OPERASIONAL RWA FOR OPERATIONAL RISK TOTAL ATMR TOTAL RWA RASIO KPMM SESUAI PROFIL RISIKO (%) KPMM RATIO ACCORDING TO RISK PROFILE (%) ALOKASI PEMENUHAN KPMM SESUAI PROFIL RISIKO KPMM MEETING ALLOCATION ACCORDING TO RISK PROFILE Dari CET 1 (%) From CET 1 (%) Laporan Tahunan 2021
265. 263 Management Discussion and Analysis of Bank Performance 31 Des 2021 Dec 31 2021 31 Des 2020 Dec 31 2020 Individual Individual Rasio CET 1 (%) CET 1 Ratio (%) 28,26% 25,77% Rasio Tier 1 (%) Tier 1 Ratio (%) 28,26% 25,77% Rasio Tier 2 (%) Tier 2 Ratio (%) 1,02% 1,03% 29,28% 26,80% 19,75% 17,01% - - Capital Conservation Buffer (%) Capital Conservation Buffer (%) - - Countercyclical Buffer (%) Countercyclical Buffer (%) - - KOMPONEN MODAL Capital Components RASIO KPMM KPPM RATIO Rasio KPMM (%) KPMM Ratio (%) CET 1 UNTUK BUFFER (%) CET 1 FOR BUFFER (%) PERSENTASE BUFFER YANG WAJIB DIPENUHI OLEH BANK (%) PERCENTAGE OF BUFFERS REQUIRED TO MEET BY BANKS (%) Capital Surcharge untuk Bank Sistemik (%) Capital Surcharge for Systemic Banks (%) Risiko Kredit Credit Risk Risiko kredit adalah risiko terjadinya kerugian keuangan yang disebabkan nasabah atau counterparty gagal memenuhi kewajibannya. Kredit yang ada di Bank saat ini terbagi dalam kredit produktif dan kredit konsumtif. Untuk mengelola risikonya, Bank mengukur risiko kredit dari portofolio yang ada baik secara kuantitatif maupun kualitatif. Hal ini untuk memastikan kemungkinan kerugian dari tidak dibayarnya pinjaman yang diberikan seminimal mungkin, baik untuk debitur individu maupun korporasi. Credit risk is defined as the risk of losses associated with the possibility that a customer or counterparty fail to meet its obligation. The loan in the Bank today is categorized into productive loans and consumer loans. To manage the risks, the Bank measures credit risks from existing portfolio quantitatively and qualitatively. This is to check the possibility of loss from the default of the loan given as minimum as possible, whether for individual or corporate debtors. Bank telah membakukan sistem dan prosedur kredit untuk menjamin diterapkannya kebijakan dan pelaksanaan pemberian pinjaman secara konsisten. Untuk beberapa kredit produktif khususnya pemberian kredit kepada korporasi. The Bank has standardized credit system and procedure to guarantee the implementation of consistent loan policies and implementation for several productive loans, specially giving loans to corporates. Dalam rangka menerapkan prinsip pemberian kredit yang sehat, Bank menerapkan prinsip four eyes (pengambilan keputusan kredit yang dilakukan oleh komite kredit) dengan memisahkan fungsi pengusul dan pemutus, fungsi pengusul berada dalam komite pengusul kredit, fungsi pemutus berada di pejabat pemutus. Dalam memberikan putusan pejabat, pemutus memperhatikan hasil kajian kepatuhan serta risk assesment dari desk risiko kredit. To implement a healthy credit granting process, the Bank applies the Four Eyes Principle (credit decision making by credit committee) by separating decision maker and authorization maker. Decision maker is on the credit committee, authorization maker is on the authorization official. In the deciding, authorization maker notices the evaluation compliance result and risk assesment from desk credit risk. 2021 Annual Report
266. 264 Analisis dan Pembahasan Manajemen atas Kinerja Bank Tabel Pengungkapan Tagihan Bersih Berdasarkan Wilayah – Bank secara Individual Table of Disclosure of Net Receivables by Region - Bank Individually (dalam jutaan Rupiah/in IDR million) No. Kategori Portofolio Portfolio Category 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Tagihan Bersih Berdasarkan Wilayah Net Receivables based on Regioin Tagihan Bersih Berdasarkan Wilayah Net Receivables based on Regioin Jawa Tengah Lainnya Others Total - - 5.313.886 5.313.886 - - DIY Jawa Tengah DIY Lainnya Others Total 1 Tagihan Kepada Pemerintah Claims to Government 2 Tagihan Kepada Entitas Sektor Publik Claims on Public Sector Entitie 57.544 - 384.587 442.131 6.500 - 310.986 317.486 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Development Banks and International Institutions - - - - - - - - 4 Tagihan Kepada Bank Claims on Banks 268.417 20.068 417.695 706.180 296.166 10.070 320.533 626.768 5 Kredit Beragun Rumah Tinggal Home-backed mortgage loans 209.435 6.709 2.445 218.589 243.670 6.446 7.424 257.540 6 Kredit Beragun Properti Komersial Commercial Property Backed Loans 91.945 - - 91.945 103.368 125 - 103.493 4.813.925 4.813.925 Tabel Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak – Bank Secara Individual Table of Disclosure of Net Receivables Based on Remaining Contract Period - Bank Individually (dalam jutaan Rupiah/in IDR million) 31 Desember 2021 December 31, 2021 No. Tagihan bersih berdasarkan sisa jangka waktu kontrak Net Receivables based on the Remaining Term of the Contract Kategori Portofolio (1) (2) < 1 tahun < 1 year > 1 - 3 thn >1-3 years > 3 - 5 thn >3-5 years > 5 thn > 5 years Non-Kontraktual NonContractual Total (3) (4) (5) (6) (7) (8) 4.531.905 185.129 457.322 139.530 - 5.313.886 200.435 241.591 105 - - 442.131 - - - - - - 1 Tagihan Kepada Pemerintah 2 Tagihan Kepada Entitas Sektor Publik 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional 4 Tagihan Kepada Bank 239.593 20.750 445.837 - - 706.180 5 Kredit Beragun Rumah Tinggal 2.758 17.505 46.978 151.348 - 218.589 6 Kredit Beragun Properti Komersial 7.316 7.048 72.995 4.586 - 91.945 7 Kredit Pegawai/Pensiunan 21.403 138.048 176.916 644.551 - 980.918 8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel 431.395 1.159.346 1.165.621 2.481.212 - 5.237.575 9 Tagihan kepada Korporasi 1.290.194 469.451 101.345 371.854 - 2.232.844 Laporan Tahunan 2021
267. 265 Management Discussion and Analysis of Bank Performance Kategori Portofolio Portfolio Category No . 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Tagihan Bersih Berdasarkan Wilayah Net Receivables based on Regioin Tagihan Bersih Berdasarkan Wilayah Net Receivables based on Regioin Jawa Tengah Lainnya Others 957.651 17.426 5.841 980.918 4.944.618 235.031 57.926 5.237.575 1.317.911 540.587 374.347 DIY Total Jawa Tengah Lainnya Others 14.166 5.233 963.216 213.271 43.384 4.776.339 1.198.166 597.089 707.415 2.502.670 DIY Total 7 Kredit Pegawai/Pensiunan Employee/Retiree Loans 8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small Business and Retail Portfolios 9 Tagihan kepada Korporasi Claims on the Corporation 10 Tagihan yang Telah Jatuh Tempo Claims That Have Been Due Date 70.868 7.375 2.570 80.813 35.506 4.984 1.229 41.719 11 Aset Lainnya Other Assets 814.198 - - 814.198 782.983 - - 782.983 8.732.588 827.196 6.559.296 16.119.080 8.129.860 846.151 6.210.129 15.186.139 Total 943.817 4.519.685 2.232.844 31 Desember 2020 December 31, 2020 Tagihan bersih berdasarkan sisa jangka waktu kontrak Net Receivables based on the Remaining Term of the Contract < 1 tahun < 1 year > 1 - 3 thn >1-3 years > 3 - 5 thn >3-5 years > 5 thn > 5 years Non-Kontraktual NonContractual (3) (4) (5) (6) (7) Economic Sector Total (8) (9) 4.274.631 - 310.256 229.039 - 4.813.925 Claims to Government 6.500 86.425 43.372 181.189 - 317.486 Claims on Public Sector Entities - - - - - - Claims on Multilateral Development Banks and International Institutions 359.257 220.785 46.727 - - 626.768 Claims on Banks 4.914 22.189 48.732 181.704 - 257.540 Home-backed mortgage loans 9.247 8.636 1.162 84.448 - 103.493 Commercial Property Backed Loans 23.828 156.239 185.246 597.903 - 963.216 Employee/Retiree Loans 370.064 1.011.640 1.145.096 2.249.540 - 4.776.339 Claims on Micro, Small Business and Retail Portfolios 498.281 646.209 252.176 1.106.004 - 2.502.670 Claims on the Corporation 2021 Annual Report
268. 266 Analisis dan Pembahasan Manajemen atas Kinerja Bank 31 Desember 2021 December 31 , 2021 No. Tagihan bersih berdasarkan sisa jangka waktu kontrak Net Receivables based on the Remaining Term of the Contract Kategori Portofolio (1) (2) 10 Tagihan yang Telah Jatuh Tempo 11 Aset Lainnya Total < 1 tahun < 1 year > 1 - 3 thn >1-3 years > 3 - 5 thn >3-5 years > 5 thn > 5 years Non-Kontraktual NonContractual Total (3) (4) (5) (6) (7) (8) 26.479 26.167 13.282 14.885 - 80.813 - - - - 814.198 814.198 6.751.478 2.265.035 2.480.401 3.807.967 814.198 16.119.080 Tabel Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi – Bank Secara Individual Table of Disclosure of Net Receivables by Economic Sector - Bank Individually (dalam jutaan Rupiah/in IDR million) Tagihan Kepada Pemerintah No. Sektor Ekonomi Claims to Government (1) (2) (3) Tagihan Kepada Entitas Sektor Publik Claims on Public Sector Entities (4) Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Banks and International Institutions (5) Tagihan Kepada Bank Claims on Banks Kredit Beragun Rumah Tinggal Residential mortgage backed loans (6) (7) 31 Desember 2021/December 31, 2021 1 Pertanian, Kehutanan, dan Perikanan - 105 - - - 2 Pertambangan dan Penggalian - - - - - 3 Industri pengolahan - - - - 928 4 Pengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin - - - - - 5 Pengelolaan Air, Pengelolaan Air Limbah, Pengelolaan dan Daur Ulang Sampah - - - - - 6 Konstruksi - - - - 6.198 7 Perdagangan besar dan eceran; Reparasi dan Perawatan Mobil dan Sepeda Motor - - - - 1.411 8 Pengangkutan dan Pergudangan - 200.275 - - - 9 Penyediaan Akomodasi dan Penyediaan Makan Minum - 57.279 - - 780 10 Informasi dan Komunikasi - - - - 104 11 Aktivitas Keuangan dan Asuransi 5.313.886 144.770 - 706.180 668 12 Real Estat - - - - - 13 Aktivitas Profesi, Ilmiah, dan Teknis - - - - - 14 Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi, Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha Lainnya - - - - - 15 Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial Wajib - 39.542 - - - Laporan Tahunan 2021
269. 267 Management Discussion and Analysis of Bank Performance 31 Desember 2020 December 31 , 2020 Tagihan bersih berdasarkan sisa jangka waktu kontrak Net Receivables based on the Remaining Term of the Contract < 1 tahun < 1 year > 1 - 3 thn >1-3 years > 3 - 5 thn >3-5 years (3) (4) (5) Economic Sector > 5 thn > 5 years Non-Kontraktual NonContractual Total (6) (7) (8) (9) 27.787 8.998 1.346 3.587 - 41.719 Claims That Have Been Due Date - - - - 782.983 782.983 Other Assets 5.574.508 2.161.121 2.034.113 4.633.414 782.983 15.186.139 Total Kredit Beragun Properti Komersial Commercial Property Backed Loans (8) Kredit Pegawai/ Pensiunan Employee/ Retirement Credit Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small and Retail Portfolios Tagihan kepada Korporasi Claims on Corporations Tagihan yang Telah Jatuh Tempo Claims That Have Been Due Date Aset Lainnya Other Assets Economic Sector (9) (10) (11) (12) (13) (14) - 3.214 183.516 47.048 2.753 - Agriculture, hunting and forestry - - 11.889 4.241 - - Mining and excavation 1.218 533 105.306 296.495 1.192 - Processing industry - - 820 8.804 - - Procurement of electricity, gas, steam/hot water and cold air - - 241 2.703 - - Water Management, Wastewater Management, Waste Management and Recycling 534 111 131.420 342.504 9.987 - Construction 13.672 4.609 755.732 505.180 28.560 - Wholesale and retail trade; Car and Motorcycle Repair and Maintenance - 234 13.332 333.729 4.123 - Transportation and Warehousing 314 1.688 138.625 173.678 1.054 - Provision of accommodation and provision of food and drink - - 1.493 18.847 190 - Information and Communication - - 9.197 193.771 - - Financial and Insurance Activities - - 3.115 27.765 - - Real Estat - - 27.599 12.856 1.042 - Professional, Scientific, and Technical Activities - 30 28.748 11.806 434 - Rental and Leasing Activities without Option Rights, Employment, Travel Agencies, and Other Business Supports - - - - - - Government Administration, defense and mandatory social security 2021 Annual Report
270. 268 Analisis dan Pembahasan Manajemen atas Kinerja Bank Tagihan Kepada Pemerintah No . Sektor Ekonomi Claims to Government (1) (2) (3) Tagihan Kepada Entitas Sektor Publik Claims on Public Sector Entities (4) Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Banks and International Institutions (5) Tagihan Kepada Bank Claims on Banks Kredit Beragun Rumah Tinggal Residential mortgage backed loans (6) (7) 16 Pendidikan - - - - - 17 Aktivitas Kesehatan Manusia dan Aktivitas Sosial - 160 - - 220 18 Kesenian, Hiburan, dan Rekreasi - - - - - 19 Aktivitas Jasa Lainnya - - - - 68 20 Aktivitas Rumah Tangga sebagai Pemberi Kerja - - - - - 21 Aktivitas Badan Internasional dan Badan Ekstra Internasional Lainnya - - - - - 22 Bukan Lapangan Usaha - - - - 208.213 23 Lainnya - - - - - 5.313.886 442.131 - 706.180 218.589 Total 31 Desember 2020/December 31, 2020 1 Pertanian, Kehutanan, dan Perikanan - - - - - 2 Pertambangan dan Penggalian - - - - - 3 Industri pengolahan - - - - - 4 Pengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin - - - - - 5 Pengelolaan Air, Pengelolaan Air Limbah, Pengelolaan dan Daur Ulang Sampah - - - - - 6 Konstruksi - 68 - - 2.940 7 Perdagangan besar dan eceran; Reparasi dan Perawatan Mobil dan Sepeda Motor - - - - 429 8 Pengangkutan dan Pergudangan - 181.189 - - - 9 Penyediaan Akomodasi dan Penyediaan Makan Minum - - - - - 10 Informasi dan Komunikasi 11 Aktivitas Keuangan dan Asuransi 12 - - - - 616 4.813.925 86.425 - 626.768 841 Real Estat - - - - - 13 Aktivitas Profesi, Ilmiah, dan Teknis - - - - - 14 Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi, Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha Lainnya - - - - - 15 Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial Wajib - 43.372 - - - 16 Pendidikan - - - - - 17 Aktivitas Kesehatan Manusia dan Aktivitas Sosial - 6.432 - - - 18 Kesenian, Hiburan, dan Rekreasi - - - - - Laporan Tahunan 2021
271. 269 Management Discussion and Analysis of Bank Performance Kredit Beragun Properti Komersial Commercial Property Backed Loans (8) 916 Kredit Pegawai/ Pensiunan Employee/ Retirement Credit Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small and Retail Portfolios Tagihan kepada Korporasi Claims on Corporations Tagihan yang Telah Jatuh Tempo Claims That Have Been Due Date Aset Lainnya Other Assets Economic Sector (9) (10) (11) (12) (13) (14) 30.270 147.610 103 53 - Education 72.579 - 16.357 70.669 - - Human Health Activities and Social Activities - - 2.768 - - - Arts, Entertainment and Recreation 2.713 2.469 229.268 28.958 3.332 - Other Service Activities - - 18.484 - 39 - Household Activities as an Employer - - - - - - Activities of International Bodies and Other Extra-International Agencies - 967.926 3.529.393 6.179 28.054 - Not a Business Field - - - - - 814.198 Others 91.945 980.918 5.237.575 2.232.844 80.813 814.198 Total - 2.659 148.312 56.583 1.700 - Agriculture, hunting and forestry - - 4.977 4.607 277 - Mining and excavation - 338 82.503 330.749 4.338 - Processing industry - - 136 10.766 6 - Procurement of electricity, gas, steam/hot water and cold air - - 362 - - - Water Management, Wastewater Management, Waste Management and Recycling 510 183 99.129 331.551 1.717 - Construction 10.835 4.696 635.580 411.520 17.094 - Wholesale and retail trade; Car and Motorcycle Repair and Maintenance - 500 13.905 593.257 3.890 - Transportation and Warehousing - 1.197 107.600 185.642 759 - Provision of accommodation and provision of food and drink - - 1.449 21.449 165 - Information and Communication - - 10.203 288.021 - - Financial and Insurance Activities - - 3.088 8.056 - - Real Estat - - 17.745 12.150 19 - Professional, Scientific, and Technical Activities - 51 23.746 12.676 145 - Rental and Leasing Activities without Option Rights, Employment, Travel Agencies, and Other Business Supports - - - - - - Government Administration, defense and mandatory social security 1.162 130 15.830 164.757 31 - Education 88.995 87 17.284 35.691 2 - Human Health Activities and Social Activities - - 421 - - - Arts, Entertainment and Recreation 2021 Annual Report
272. 270 Analisis dan Pembahasan Manajemen atas Kinerja Bank Tagihan Kepada Pemerintah No . Sektor Ekonomi Claims to Government (1) (2) (3) Tagihan Kepada Entitas Sektor Publik Claims on Public Sector Entities Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Banks and International Institutions (4) (5) Tagihan Kepada Bank Claims on Banks Kredit Beragun Rumah Tinggal Residential mortgage backed loans (6) (7) 19 Aktivitas Jasa Lainnya - - - - 1.846 20 Aktivitas Rumah Tangga sebagai Pemberi Kerja - - - - - 21 Aktivitas Badan Internasional dan Badan Ekstra Internasional Lainnya - - - - - 22 Bukan Lapangan Usaha - - - - 250.868 23 Lainnya Total - - - - - 4.813.925 317.486 - 626.768 257.540 Tabel Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah – Bank secara Individual Table of Disclosure of Receivables and Provisions by Region – Bank Individually (dalam jutaan Rupiah/in IDR million) Keterangan Description No. (1) (2) 1 Tagihan Claims 2 Tagihan yang mengalami peningkatan dan pemburukan risiko kredit (Stage 2 dan Stage 3) Claims with increased and worsening credit risk (Stage 2 and Stage 3) 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Wilayah Region Wilayah Region DIY Jawa Tengah Lainnya Others Total DIY Jawa Tengah Lainnya Others Total (3) (4) (5) (6) (3) (4) (5) (6) 8.150.403 863.179 6.691.494 15.705.076 6.997.345 844.634 1.041.222 8.883.201 - - - a. Belum jatuh tempo a. Not yet due 537.280 94.619 167.325 799.225 609.615 42.518 167.000 819.134 b. Telah jatuh tempo b. Is due 182.887 33.359 5.597 221.843 148.677 31.594 3.236 183.507 3 CKPN - Stage 1 CKPN - Stage 1 32.687 7.844 11.970 52.500 30.739 11.131 11.393 53.263 4 CKPN - Stage 2 CKPN - Stage 2 16.451 8.299 65.734 90.484 47.974 12.229 39.279 99.482 5 CKPN - Stage 3 CKPN - Stage 3 147.595 27.727 12.672 187.994 119.386 26.318 17.372 163.076 6 Tagihan yang dihapus buku Deleted book Claims 103.544 29.927 454 133.925 110.581 33.276 454 144.311 Laporan Tahunan 2021
273. 271 Management Discussion and Analysis of Bank Performance Kredit Beragun Properti Komersial Commercial Property Backed Loans Kredit Pegawai / Pensiunan Employee/ Retirement Credit Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small and Retail Portfolios Tagihan kepada Korporasi Claims on Corporations Tagihan yang Telah Jatuh Tempo Claims That Have Been Due Date Aset Lainnya Other Assets Economic Sector (9) (10) (11) (12) (13) (14) (8) 1.992 2.379 207.099 27.358 2.380 - Other Service Activities - - 20.720 - 97 - Household Activities as an Employer - - - - - - Activities of International Bodies and Other Extra-International Agencies - 950.996 3.366.247 7.838 9.097 - Not a Business Field - - - - - 782.983 Others 103.493 963.216 4.776.339 2.502.670 41.719 782.983 Total Tabel Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi – Bank secara Individual Table of Disclosure of Receivables and Provisions by Economic Sector – Banks Individually (dalam jutaan Rupiah/in IDR million) No. (1) Sektor Ekonomi Economic Sector (2) Tagihan Claims (3) Tagihan yang mengalami peningkatan dan pemburukan risiko kredit (Stage 2 dan Stage 3) Claims with increased and worsening credit risk (Stage 2 and Stage 3) Belum Jatuh Tempo Not yet due Telah jatuh tempo Is due (4) (5) CKPN Stage 1 CKPN Stage 1 CKPN Stage 2 CKPN Stage 2 CKPN Stage 3 CKPN Stage 3 Tagihan yang dihapus buku Deleted book Claims (6) (7) (8) (9) 31 Desember 2021/ December 31, 2021 1 Pertanian, Kehutanan, dan Perikanan Agriculture, hunting and forestry 2 Pertambangan dan Penggalian Mining and excavation 3 Industri pengolahan Processing industry 240.179 8.866 4.695 1.658 410 2.854 2.754 16.347 - 28 161 - 28 31 423.721 25.132 13.519 3.872 588 12.857 32.142 4 Pengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin Procurement of electricity, gas, steam/hot water and cold air 10.444 - 8 102 - 9 - 5 Pengelolaan Air, Pengelolaan Air Limbah, Pengelolaan dan Daur Ulang Sampah Water Management, Wastewater Management, Waste Management and Recycling 2.933 - - 32 - - - 6 Konstruksi Construction 591.984 86.207 23.136 3.629 496 22.870 5.097 2021 Annual Report
274. 272 Analisis dan Pembahasan Manajemen atas Kinerja Bank No . Sektor Ekonomi Economic Sector (1) (2) 7 Perdagangan besar dan eceran; Reparasi dan Perawatan Mobil dan Sepeda Motor Wholesale and retail trade; Car and Motorcycle Repair and Maintenance Tagihan Claims (3) Tagihan yang mengalami peningkatan dan pemburukan risiko kredit (Stage 2 dan Stage 3) Claims with increased and worsening credit risk (Stage 2 and Stage 3) Belum Jatuh Tempo Not yet due Telah jatuh tempo Is due (4) (5) CKPN Stage 1 CKPN Stage 1 CKPN Stage 2 CKPN Stage 2 CKPN Stage 3 CKPN Stage 3 Tagihan yang dihapus buku Deleted book Claims (6) (7) (8) (9) 1.362.932 216.513 55.445 9.265 9.316 37.667 49.482 8 Pengangkutan dan Pergudangan Transportation and Warehousing 577.874 12.024 17.779 5.533 6.613 17.588 7.198 9 Penyediaan Akomodasi dan Penyediaan Makan Minum Provision of accommodation and provision of food and drink 414.515 68.091 48.669 6.347 1.162 58.739 1.578 10 Informasi dan Komunikasi Information and Communication 29.600 - 342 108 - 152 - 11 Aktivitas Keuangan dan Asuransi Financial and Insurance Activities 6.477.833 130.167 - 9.282 65.624 - 1.371 12 Real Estate Real Estate 31.032 6.792 - 246 77 - 11.725 13 Aktivitas Profesi, Ilmiah, dan Teknis Professional, Scientific, and Technical Activities 47.576 232 3.039 369 26 2.804 - 14 Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi, Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha Lainnya Rental and Leasing Activities without Option Rights, Employment, Travel Agencies, and Other Business Supports 41.205 9.391 519 402 468 270 - 15 Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial Wajib Government Administration, defense and mandatory social security 39.542 - - - - - - 16 Pendidikan Education 179.739 2.460 32 1.742 3 118 - Laporan Tahunan 2021
275. 273 Management Discussion and Analysis of Bank Performance No . Sektor Ekonomi Economic Sector (1) (2) Tagihan yang mengalami peningkatan dan pemburukan risiko kredit (Stage 2 dan Stage 3) Claims with increased and worsening credit risk (Stage 2 and Stage 3) Tagihan Claims (3) Belum Jatuh Tempo Not yet due Telah jatuh tempo Is due (4) (5) CKPN Stage 1 CKPN Stage 1 CKPN Stage 2 CKPN Stage 2 CKPN Stage 3 CKPN Stage 3 Tagihan yang dihapus buku Deleted book Claims (6) (7) (8) (9) 17 Aktivitas Kesehatan Manusia dan Aktivitas Sosial Human Health Activities and Social Activities 176.184 72.252 3 588 3 946 604 18 Kesenian, Hiburan, dan Rekreasi Arts, Entertainment and Recreation 2.779 102 - 24 2 - 11.559 19 Aktivitas Jasa Lainnya Other Service Activities 277.289 37.618 6.785 1.706 1.298 4.667 - 20 Aktivitas Rumah Tangga sebagai Pemberi Kerja Household Activities as an Employer 18.780 - 362 13 - 335 - 21 Aktivitas Badan Internasional dan Badan Ekstra Internasional Lainnya Activities of International Bodies and Other ExtraInternational Agencies - - - - - - - 22 Bukan Lapangan Usaha Not a Business Field 4.742.588 123.376 47.483 8.582 4.399 26.091 10.383 23 Lainnya Others - - - - - - - 15.705.076 799.225 221.843 53.660 90.484 187.994 133.925 205.114 14.967 3.804 1.310 911 2.155 2.858 9.503 7 263 120 1 127 31 385.805 34.308 10.695 5.125 1.462 9.230 32.308 Total 31 Desember 2020/ December 31, 2020 1 Pertanian, Kehutanan, dan Perikanan Agriculture, hunting and forestry 2 Pertambangan dan Penggalian Mining and excavation 3 Industri pengolahan Processing industry 4 Pengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin Procurement of electricity, gas, steam/hot water and cold air 9.116 - 8 130 - 2 5 Pengelolaan Air, Pengelolaan Air Limbah, Pengelolaan dan Daur Ulang Sampah Water Management, Wastewater Management, Waste Management and Recycling 360 - - 1 - - 6 Konstruksi Construction 370.548 43.727 7.467 4.216 3.622 5.649 5.616 2021 Annual Report
276. 274 Analisis dan Pembahasan Manajemen atas Kinerja Bank No . Sektor Ekonomi Economic Sector (1) (2) 7 Perdagangan besar dan eceran; Reparasi dan Perawatan Mobil dan Sepeda Motor Wholesale and retail trade; Car and Motorcycle Repair and Maintenance Tagihan Claims (3) Tagihan yang mengalami peningkatan dan pemburukan risiko kredit (Stage 2 dan Stage 3) Claims with increased and worsening credit risk (Stage 2 and Stage 3) Belum Jatuh Tempo Not yet due Telah jatuh tempo Is due (4) (5) CKPN Stage 1 CKPN Stage 1 CKPN Stage 2 CKPN Stage 2 CKPN Stage 3 CKPN Stage 3 Tagihan yang dihapus buku Deleted book Claims (6) (7) (8) (9) 1.038.574 261.026 45.939 7.243 17.393 30.612 56.800 8 Pengangkutan dan Pergudangan Transportation and Warehousing 756.959 14.698 17.886 12.079 8.213 17.688 7.723 9 Penyediaan Akomodasi dan Penyediaan Makan Minum Provision of accommodation and provision of food and drink 330.224 74.978 48.428 5.680 6.701 62.595 1.592 10 Informasi dan Komunikasi Information and Communication 20.262 68 342 290 1 177 11 Aktivitas Keuangan dan Asuransi Financial and Insurance Activities 460.774 129.496 - 5.042 38.563 - 1.471 12 Real Estat Real Estate 10.946 6.813 198 37 2.665 198 11.976 13 Aktivitas Profesi, Ilmiah, dan Teknis Professional, Scientific, and Technical Activities 30.253 2.463 2.390 364 85 2.371 14 Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi, Ketenagakerjaan, Agen Perjalanan, dan Penunjang Usaha Lainnya Rental and Leasing Activities without Option Rights, Employment, Travel Agencies, and Other Business Supports 36.636 10.434 510 486 658 149 Laporan Tahunan 2021
277. 275 Management Discussion and Analysis of Bank Performance No . Sektor Ekonomi Economic Sector Tagihan yang mengalami peningkatan dan pemburukan risiko kredit (Stage 2 dan Stage 3) Claims with increased and worsening credit risk (Stage 2 and Stage 3) Tagihan Claims Telah jatuh tempo Is due (4) (5) CKPN Stage 2 CKPN Stage 2 CKPN Stage 3 CKPN Stage 3 (6) (7) (8) (9) (1) (2) 15 Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial Wajib Government Administration, defense and mandatory social security 43.372 - - - - - 16 Pendidikan Education 181.363 3.266 79 1.924 14 649 17 Aktivitas Kesehatan Manusia dan Aktivitas Sosial Human Health Activities and Social Activities 138.272 334 3 640 9 1.367 18 Kesenian, Hiburan, dan Rekreasi Arts, Entertainment and Recreation 357 289 - 0 6 - 19 Aktivitas Jasa Lainnya Other Service Activities 238.334 51.430 6.379 1.284 2.077 3.807 12.729 20 Aktivitas Rumah Tangga sebagai Pemberi Kerja Household Activities as an Employer 20.884 4 382 13 0 283 8 21 Aktivitas Badan Internasional dan Badan Ekstra Internasional Lainnya Activities of International Bodies and Other ExtraInternational Agencies - - - - - - 22 Bukan Lapangan Usaha Not a Business Field 4.595.543 170.824 38.734 7.280 17.104 26.018 23 Lainnya Others - - - - - - 8.883.201 819.134 183.507 53.263 99.482 163.076 Total (3) Belum Jatuh Tempo Not yet due CKPN Stage 1 CKPN Stage 1 Tagihan yang dihapus buku Deleted book Claims 616 10.582 144.311 2021 Annual Report
278. 276 Analisis dan Pembahasan Manajemen atas Kinerja Bank Tabel Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan Nilai – Bank secara Individual Table of Disclosure Details on Movements of Allowance for Impairment Losses - Bank Individually (dalam jutaan Rupiah/in IDR million) No. Keterangan Description (1) (2) 31 Desember 2021 December 31, 2021 1 Saldo awal CKPN Initial CKPN balance 2 Pembentukan (pemulihan) CKPN pada periode berjalan (Net) Establishment (recovery) of CKPN in the current period (Net) 31 Desember 2020 December 31, 2020 Stage 1 Stage 1 Stage 2 Stage 2 Stage 3 Stage 3 Stage 1 Stage 1 Stage 2 Stage 2 Stage 3 Stage 3 (3) (4) (5) (6) (7) (8) 79.809 103.551 162.929 88.618 26.039 204.863 2.a Pembentukan CKPN pada periode berjalan Establishment of CKPN in the current period 12.636 56.867 30.092 2.270 77.625 1.397 2.b Pemulihan CKPN pada periode berjalan Recovery of CKPN in the current period 38.611 69.908 5.030 11.193 - 27.490 Tabel Pengungkapan Tagihan Bersih Berdasarkan Kategori Portofolio dan Skala Peringkat – Bank secara Individual Table of Disclosure of Net Receivables Based on Portfolio Category and Rating Scale - Bank Individually (dalam jutaan Rupiah/in IDR million) 31 Desember 2021 / December 31, 2021 Tagihan Bersih / Net Claims Lembaga Pemeringkat Rating Agency No Kategori Portofolio Portfolio Category (1) (2) Peringkat Jangka panjang Long Term Rating Standard and Poor’s AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB- BB+ s.d BB- Fitch Ratings AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB- BB+ s.d BB- Moody’s Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3 PT. Fitch Ratings Indonesia AAA (idn) AA+(idn) s.d AA-(idn) A+(idn) s.d. A-(idn) BBB+(idn) s.d BBB-(idn) BB+(idn) s.d BB-(idn) PT Pemeringkat Efek Indonesia idAAA idAA+ s.d idAA- idA+ s.d id A- id BBB+ s.d id BBB- id BB+ s.d id BB- (3) (4) (5) (6) (7) (8) 1 Tagihan Kepada Pemerintah Claims to Government - - - 5.313.886 - 2 Tagihan Kepada Entitas Sektor Publik Claims on Public Sector Entities - - - - - 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Development Banks and International Institutions - - - - - 4 Tagihan Kepada Bank Claims on Banks 374.744 54.851 115.391 5 Kredit Beragun Rumah Tinggal Home-backed mortgage loans Laporan Tahunan 2021
279. 277 Management Discussion and Analysis of Bank Performance No . Keterangan Description (1) (2) 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 Stage 1 Stage 1 Stage 2 Stage 2 Stage 3 Stage 3 Stage 1 Stage 1 Stage 2 Stage 2 Stage 3 Stage 3 (3) (4) (5) (6) (7) (8) 3 CKPN yang digunakan untuk melakukan hapus buku atas tagihan pada periode berjalan CKPN which is used to delete books on bills on the current platform - - - - - 15.841 4 Pembentukan (pemulihan) lainnya pada periode berjalan Other formation (recovery) in the current period - - - - - - 53.834 90.510 187.991 79.695 103.664 162.929 Saldo akhir CKPN CKPN Ending balanc 31 Desember 2021 / December 31, 2021 Tagihan Bersih / Net Claims Peringkat Jangka panjang Long Term Rating Peringkat Jangka Pendek Short Term Rating B+ s.d B- Kurang dari B- A-1 A-2 A-3 Kurang dari A-3 B+ s.d B- Kurang dari B- F1+ s.d F1 F2 F3 Kurang dari F3 Tanpa Peringkat No rating Total (15) (16) B1 s.d B3 Kurang dari B3 P-1 P-2 P-3 Kurang dari P-3 B+(idn) s.d B-(idn) Kurang dari B-(idn) F1+(idn) s.d F1(idn) F2(idn) F3(idn) Kurang dari F3(idn) id B+ s.d id B- Kurang dari idB- idA1 idA2 idA3 s.d id A4 Kurang dari idA4 (9) (10) (11) (12) (13) (14) - - - - - - - 5.313.886 - - - - - - 442.131 442.131 - - - - - - - - 161.194 706.180 218.589 218.589 2021 Annual Report
280. 278 Analisis dan Pembahasan Manajemen atas Kinerja Bank 31 Desember 2021 / December 31, 2021 Tagihan Bersih / Net Claims Lembaga Pemeringkat Rating Agency Kategori Portofolio Portfolio Category No (1) (2) 6 Kredit Beragun Properti Komersial Commercial Property Backed Loans 7 Kredit Pegawai/Pensiunan Employee/Retiree Loans 8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small Business and Retail Portfolios 9 Tagihan kepada Korporasi Claims on the Corporation 10 Tagihan yang Telah Jatuh Tempo Claims That Have Been Due Date 11 Aset Lainnya Other Assets Peringkat Jangka panjang Long Term Rating Standard and Poor’s AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB- BB+ s.d BB- Fitch Ratings AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB- BB+ s.d BB- Moody’s Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3 PT. Fitch Ratings Indonesia AAA (idn) AA+(idn) s.d AA-(idn) A+(idn) s.d. A-(idn) BBB+(idn) s.d BBB-(idn) BB+(idn) s.d BB-(idn) PT Pemeringkat Efek Indonesia idAAA idAA+ s.d idAA- idA+ s.d id A- id BBB+ s.d id BBB- id BB+ s.d id BB- (3) (4) (5) (6) (7) (8) TOTAL - - - - - 374.744 54.851 115.391 5.313.886 - 31 Desember 2021 / December 31, 2021 Tagihan Bersih / Net Claims Lembaga Pemeringkat Rating Agency No Kategori Portofolio Portfolio Category (1) (2) Peringkat Jangka panjang Long Term Rating Standard and Poor’s AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB- BB+ s.d BB- Fitch Ratings AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB- BB+ s.d BB- Moody’s Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3 PT. Fitch Ratings Indonesia AAA (idn) AA+(idn) s.d AA-(idn) A+(idn) s.d. A-(idn) BBB+(idn) s.d BBB-(idn) BB+(idn) s.d BB-(idn) PT Pemeringkat Efek Indonesia idAAA idAA+ s.d idAA- idA+ s.d id A- id BBB+ s.d id BBB- id BB+ s.d id BB- (3) (4) (5) (6) (7) (8) 1 Tagihan Kepada Pemerintah Claims to Government - - - 695.313 - 2 Tagihan Kepada Entitas Sektor Publik Claims on Public Sector Entities - - - - - Laporan Tahunan 2021
281. 279 Management Discussion and Analysis of Bank Performance 31 Desember 2021 / December 31, 2021 Tagihan Bersih / Net Claims Peringkat Jangka panjang Long Term Rating Peringkat Jangka Pendek Short Term Rating B+ s.d B- Kurang dari B- A-1 A-2 A-3 Kurang dari A-3 B+ s.d B- Kurang dari B- F1+ s.d F1 F2 F3 Kurang dari F3 B1 s.d B3 Kurang dari B3 P-1 P-2 P-3 Kurang dari P-3 B+(idn) s.d B-(idn) Kurang dari B-(idn) F1+(idn) s.d F1(idn) F2(idn) F3(idn) Kurang dari F3(idn) id B+ s.d id B- Kurang dari idB- idA1 idA2 idA3 s.d id A4 Kurang dari idA4 (9) (10) (11) (12) (13) (14) - - - - - - - - - - - - Tanpa Peringkat No rating Total (15) (16) 91.945 91.945 980.918 980.918 5.237.575 5.237.575 2.232.844 2.232.844 80.813 80.813 814.198 814.198 10.260.208 16.119.080 31 Desember 2021 / December 31, 2021 Tagihan Bersih / Net Claims Peringkat Jangka panjang Long Term Rating Peringkat Jangka Pendek Short Term Rating B+ s.d B- Kurang dari B- A-1 A-2 A-3 Kurang dari A-3 B+ s.d B- Kurang dari B- F1+ s.d F1 F2 F3 Kurang dari F3 B1 s.d B3 Kurang dari B3 P-1 P-2 P-3 Kurang dari P-3 B+(idn) s.d B-(idn) Kurang dari B-(idn) F1+(idn) s.d F1(idn) F2(idn) F3(idn) Kurang dari F3(idn) id B+ s.d id B- Kurang dari idB- idA1 idA2 idA3 s.d id A4 Kurang dari idA4 (9) (10) (11) (12) (13) - - - - - - - - Tanpa Peringkat No rating Total (14) (15) (16) - - 4.118.612 4.813.925 - - 317.486 317.486 2021 Annual Report
282. 280 Analisis dan Pembahasan Manajemen atas Kinerja Bank 31 Desember 2021 / December 31, 2021 Tagihan Bersih / Net Claims Lembaga Pemeringkat Rating Agency Kategori Portofolio Portfolio Category No (1) (2) 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Development Banks and International Institutions 4 Tagihan Kepada Bank Claims on Banks 5 Kredit Beragun Rumah Tinggal Home-backed mortgage loans 6 Kredit Beragun Properti Komersial Commercial Property Backed Loans 7 Kredit Pegawai/Pensiunan Employee/Retiree Loans 8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small Business and Retail Portfolios 9 Tagihan kepada Korporasi Claims on the Corporation 10 Tagihan yang Telah Jatuh Tempo Claims That Have Been Due Date 11 Aset Lainnya Other Assets TOTAL Laporan Tahunan 2021 Peringkat Jangka panjang Long Term Rating Standard and Poor’s AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB- BB+ s.d BB- Fitch Ratings AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB- BB+ s.d BB- Moody’s Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3 PT. Fitch Ratings Indonesia AAA (idn) AA+(idn) s.d AA-(idn) A+(idn) s.d. A-(idn) BBB+(idn) s.d BBB-(idn) BB+(idn) s.d BB-(idn) PT Pemeringkat Efek Indonesia idAAA idAA+ s.d idAA- idA+ s.d id A- id BBB+ s.d id BBB- id BB+ s.d id BB- (3) (4) (5) (6) (7) (8) - - - - - 374.744 54.851 115.391 - - - - - - - 374.744 54.851 115.391 695.313 -
283. 281 Management Discussion and Analysis of Bank Performance 31 Desember 2021 / December 31, 2021 Tagihan Bersih / Net Claims Peringkat Jangka panjang Long Term Rating Peringkat Jangka Pendek Short Term Rating B+ s.d B- Kurang dari B- A-1 A-2 A-3 Kurang dari A-3 B+ s.d B- Kurang dari B- F1+ s.d F1 F2 F3 Kurang dari F3 B1 s.d B3 Kurang dari B3 P-1 P-2 P-3 Kurang dari P-3 B+(idn) s.d B-(idn) Kurang dari B-(idn) F1+(idn) s.d F1(idn) F2(idn) F3(idn) Kurang dari F3(idn) id B+ s.d id B- Kurang dari idB- idA1 idA2 idA3 s.d id A4 Kurang dari idA4 (9) (10) (11) (12) (13) (14) - - - - - - - - - - - - - - - - - - - - Tanpa Peringkat No rating Total (15) (16) - - 81.782 626.768 257.540 257.540 103.493 103.493 963.216 963.216 4.776.339 4.776.339 2.502.670 2.502.670 41.719 41.719 782.983 782.983 13.945.840 15.186.139 2021 Annual Report
284. 282 Analisis dan Pembahasan Manajemen atas Kinerja Bank Tabel Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit – Bank Secara Individual Table of Disclosure of Net Receivables Based on Weighted Risk After Calculating the Impact of Credit Risk Mitigation - Bank Individually (dalam jutaan Rupiah/in IDR million) 31 Desember 2021 December 31, 2021 Kategori Portofolio Portfolio Category No. (1) (2) A Eksposur Laporan Posisi Keuangan Financial Position Report Exposures 1 Tagihan Kepada Pemerintah Claims to Government 2 Tagihan Kepada Entitas Sektor Publik Claims on Public Sector Entities 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Development Banks and International Institutions 4 Tagihan Kepada Bank Claims on Banks 5 Kredit Beragun Rumah Tinggal Home-backed mortgage loans 6 Kredit Beragun Properti Komersial Commercial Property Backed Loans 7 Kredit Pegawai/Pensiunan Employee/Retiree Loans 8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small Business and Retail Portfolios 9 Tagihan kepada Korporasi Claims on the Corporation 10 Tagihan yang Telah Jatuh Tempo Claims That Have Been Due Date 11 Aset Lainnya Other Assets Total Eksposur Laporan Posisi Keuangan Total Exposure to Financial Position Statements Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Net Receivables on the Impact of Credit Risk Mitigation 0% 20% 25% 35% 50% 75% 100% 150% Lainnya Others (3) (4) (5) (6) (7) (8) (9) (10) (11) 5.313.886 441.971 550.878 31.608 146.951 47.967 91.577 980.918 5.153.479 72.866 2.036.900 1.131 399.176 5.713.062 79.683 415.022 582.486 47.967 B Eksposur Kewajiban Komitmen/Kontinjensi pada Transaksi Rekening Administratif Commitment/Contingent Liability Exposures to Administrative Account Transactions 1 Tagihan Kepada Pemerintah Claims to Government 2 Tagihan Kepada Entitas Sektor Publik Claims on Public Sector Entities 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Development Banks and International Institutions 4 Tagihan Kepada Bank Claims on Banks 5 Kredit Beragun Rumah Tinggal Home-backed mortgage loans 6 Kredit Beragun Properti Komersial Commercial Property Backed Loans 7 Kredit Pegawai/Pensiunan Employee/Retiree Loans Laporan Tahunan 2021 139.013 139.013 1.642.705 160 8.351 20 349 5.153.479 2.544.629 79.683 -
285. 283 Management Discussion and Analysis of Bank Performance Beban Modal Capital Expenses ATMR ATMR (12) (13) 31 Desember 2020 December 31, 2020 Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Net Receivables on the Impact of Credit Risk Mitigation 0% 20% 25% 35% 50% 75% 100% 150% Lainnya Others (3) (4) (5) (6) (7) (8) (9) (10) (11) ATMR ATMR Beban Modal Capital Expenses (12) (13) - - 4.813.925 - - - - - - - - - 220.985 17.679 - - - - 291.954 - - - 145.977 11.678 - - - - - - - - - - - 183.651 14.692 - 466.584 - - 128.820 - - - 157.727 12.618 66.926 5.354 - 44.729 52.211 160.600 - - - - 78.208 6.257 91.577 7.326 - - - - - - 102.897 - 102.897 8.232 490.459 39.237 - - - - 963.216 - - - 481.608 38.529 3.812.268 304.981 - - - - - 4.706.978 - - 3.478.799 278.304 2.047.421 163.794 - - - - - - 2.337.035 - 2.325.087 186.007 120.655 9.652 - - - - - - 1.037 40.681 62.059 4.965 415.022 33.202 448.929 - - - - - 334.054 - 334.054 26.724 7.448.964 595.917 5.262.854 511.313 52.211 160.600 1.383.991 4.706.978 2.775.023 40.681 7.166.416 573.313 - - - - - - - - - - - 6 - - - - 25.531 - 12.766 1.021 - - - - - - - - - - - 334 - - - - 31.364 - - - 15.682 1.255 - - - - - - - - - - - 30 - - - - - 596 - 596 48 - - - - - - - - - - 80 4.175 369 - - 2021 Annual Report
286. 284 Analisis dan Pembahasan Manajemen atas Kinerja Bank 31 Desember 2021 December 31 , 2021 No. Kategori Portofolio Portfolio Category (1) Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Net Receivables on the Impact of Credit Risk Mitigation (2) 0% 20% 25% 35% 50% 75% 100% 150% Lainnya Others (3) (4) (5) (6) (7) (8) (9) (10) (11) 8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small Business and Retail Portfolios 2.215 65.004 9 Tagihan kepada Korporasi Claims on the Corporation 5.436 134.518 10 Tagihan yang Telah Jatuh Tempo Claims That Have Been Due Date Total Eksposur Transaksi Rekening Administratif Total Exposures for Administrative Account Transactions C - 7.832 - - 208.222 - - - - Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan (Counterparty Credit Risk) Credit Risk Exposure due to Counterparty Credit Risk 1 Tagihan Kepada Pemerintah Claims to Government - - - - - - - - 2 Tagihan Kepada Entitas Sektor Publik Claims on Public Sector Entities - - - - - - - - 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Development Banks and International Institutions - - - - - - - - 4 Tagihan Kepada Bank Claims on Banks - - - - - - - - 5 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small Business and Retail Portfolios - - - - - - - - 6 Tagihan kepada Korporasi Claims on the Corporation - - - - - - - - Total Eksposur Counterparty Credit Risk Total Counterparty Credit Risk Exposure - - - - - - - - - Tabel Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit – Bank secara Individual Table of Disclosure of Net Receivables and Credit Risk Mitigation Techniques - Bank Individually (dalam jutaan Rupiah/in IDR million) 31 Desember 2021 December 31, 2021 No. Kategori Portofolio (1) (2) Tagihan Bersih Net Claims (3) Bagian yang Dijamin Dengan Parts Guaranteed With Agunan Collateral Garansi Warranty Asuransi Kredit Credit Insurance (4) (5) (6) A Eksposur Laporan Posisi Keuangan/Financial Position Report Exposures 1 Tagihan Kepada Pemerintah 2 Lainnya Others (7) Bagian yang Tidak Dijamin Unwarranted Parts (8) = (3)[(4)+(5)+(6)+(7)] 5.313.886 - - - 5.313.886 Tagihan Kepada Entitas Sektor Publik 441.971 - - - 441.971 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional - - - - - 4 Tagihan Kepada Bank 697.829 - - - 697.829 Laporan Tahunan 2021
287. 285 Management Discussion and Analysis of Bank Performance 31 Desember 2020 December 31 , 2020 Beban Modal Capital Expenses ATMR ATMR (12) Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Net Receivables on the Impact of Credit Risk Mitigation (13) 28.267 0% 20% 25% 35% 50% 75% 100% 150% Lainnya Others (3) (4) (5) (6) (7) (8) (9) (10) (11) ATMR ATMR Beban Modal Capital Expenses (12) (13) 2.261 - - - - 69.361 - - 30.248 2.420 - - - - - - 165.636 - 165.636 13.251 - - - - - - - - - 1 0 32.891 2.631 - - - - 56.896 69.361 166.232 - 224.928 17.994 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 31 Desember 2020 December 31, 2020 Bagian yang Dijamin Dengan Parts Guaranteed With Tagihan Bersih Net Claims (9) Agunan Collateral Garansi Warranty Asuransi Kredit Credit Insurance (10) (11) (12) (13) Lainnya Others Bagian yang Tidak Dijamin Unwarranted Parts (14) = (9)[(10)+(11)+(12)+(13)] Portfolio Category (15) 4.813.925 - - - - 4.813.925 Claims to Government 291.954 - - - - 291.954 Claims on Public Sector Entities - - - - - - Claims on Multilateral Development Banks and International Institutions 595.404 - - - - 595.404 Claims on Banks 2021 Annual Report
288. 286 Analisis dan Pembahasan Manajemen atas Kinerja Bank 31 Desember 2021 December 31 , 2021 No. Kategori Portofolio (1) (2) 5 Kredit Beragun Rumah Tinggal 6 Kredit Beragun Properti Komersial 7 Kredit Pegawai/Pensiunan 8 Tagihan Bersih Net Claims (3) Bagian yang Dijamin Dengan Parts Guaranteed With Agunan Collateral Garansi Warranty Asuransi Kredit Credit Insurance (4) (5) (6) Lainnya Others (7) Bagian yang Tidak Dijamin Unwarranted Parts (8) = (3)[(4)+(5)+(6)+(7)] 218.589 119 - - 218.469 91.577 - - - 91.577 980.918 - - - 980.918 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel 5.153.479 70.456 - - 5.083.023 9 Tagihan kepada Korporasi 2.109.766 35.847 - - 2.073.918 10 Tagihan yang Telah Jatuh Tempo 11 Aset Lainnya Total Eksposur Laporan Posisi Keuangan - - 80.813 814.198 80.813 - - - 814.198 15.903.026 106.423 - - B Eksposur Transaksi Rekening Adminsitratif /Administrative Account Transaction Exposures 1 Tagihan Kepada Pemerintah 2 Tagihan Kepada Entitas Sektor Publik 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional 4 Tagihan Kepada Bank 5 Kredit Beragun Rumah Tinggal 6 Kredit Beragun Properti Komersial 7 Kredit Pegawai/Pensiunan 8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel 9 Tagihan kepada Korporasi 10 Tagihan yang Telah Jatuh Tempo Total Eksposur Transaksi Rekening Administratif 160 - - 15.796.603 160 8.351 - 8.351 - 369 - 369 - 67.220 29.531 139.954 - 37.689 - 139.954 - - - - - 216.054 - 29.531 - - 186.523 C Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan (Counterparty Credit Risk)/Credit Risk Exposure due to Counterparty Credit Risk 1 Tagihan Kepada Pemerintah - - - - - 2 Tagihan Kepada Entitas Sektor Publik - - - - - 3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional - - - - - 4 Tagihan Kepada Bank - - - - - 5 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel - - - - - 6 Tagihan kepada Korporasi - - - - - Total Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan (Counterparty Credit Risk) - - - - - - 16.119.080 106.423 - - 15.983.126 TOTAL (A+B+C) Laporan Tahunan 2021 29.531
289. 287 Management Discussion and Analysis of Bank Performance 31 Desember 2020 December 31 , 2020 Bagian yang Dijamin Dengan Parts Guaranteed With Tagihan Bersih Net Claims (9) Agunan Collateral Garansi Warranty Asuransi Kredit Credit Insurance (10) (11) (12) (13) Lainnya Others Bagian yang Tidak Dijamin Unwarranted Parts (14) = (9)[(10)+(11)+(12)+(13)] Portfolio Category (15) 257.540 - - - - 257.540 Home-backed mortgage loans 102.897 - - - - 102.897 Commercial Property Backed Loans 963.216 0 - - - 963.216 Employee/Retiree Loans 4.706.978 68.580 - - - 4.638.398 Claims on Micro, Small Business and Retail Portfolios 2.337.035 11.948 - - - 2.325.087 Claims on the Corporation 41.718 - - - - 41.718 Claims That Have Been Due Date 782.983 - - - - 782.983 Other Assets 14.893.650 80.528 - - - 14.813.122 Total Exposure to Financial Position Statements - - Claims to Government - 25.531 Claims on Public Sector Entities - - Claims on Multilateral Development Banks and International Institutions - 31.364 Claims on Banks - - Home-backed mortgage loans - 596 Commercial Property Backed Loans - - Employee/Retiree Loans Claims on Micro, Small Business and Retail Portfolios 25.531 31.364 596 - - - - - - - - - 69.361 - 29.031 - - 40.331 165.636 - - - - 165.636 Claims on the Corporation 1 - - - - 1 Claims That Have Been Due Date 292.489 - 29.031 - - 263.458 Total Administrative Account Transaction Exposures - - - - - Claims to Government - - - - - Claims on Public Sector Entities - - - - - Claims on Multilateral Development Banks and International Institutions - - - - - Claims on Banks - - - - - Claims on Micro, Small Business and Retail Portfolios - - - - - Claims on the Corporation - - - - - - Total Credit Risk Exposure due to Counterparty Credit Risk 15.186.139 80.528 29.031 - - 15.076.581 TOTAL (A+B+C) 2021 Annual Report
290. 288 Analisis dan Pembahasan Manajemen atas Kinerja Bank Pengungkapan Perhitungan ATMR Risiko Kredit dengan Menggunakan Pendekatan Standar - Bank secara Individu Disclosure of Credit Risk RWA Calculation Using Standard Approach - Individual Bank Tabel Pengungkapan Eksposur Aset di Laporan Posisi Keuangan , Kecuali Eksposur Sekuritisasi Table of Disclosure of Asset Exposures in the Statement of Financial Position, Except Securitization Exposures (dalam jutaan Rupiah/in IDR million) 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 No Kategori Portofolio Portfolio Category Tagihan Bersih Net Claims ATMR Sebelum MRK RWA Before MRK ATMR Setelah MRK RWA After MRK Tagihan Bersih Net Claims ATMR Sebelum MRK RWA Before MRK ATMR Setelah MRK RWA After MRK (1) (2) (3) (4) (5) (6) (7) (8) 1. Tagihan Kepada Pemerintah Claims to Government a. Tagihan Kepada Pemerintah Indonesia Claims on the Government of Indonesia b. Tagihan Kepada Pemerintah Negara Lain Claims on Other Country Governments 2. Tagihan Kepada Entitas Sektor Publik Claims on Public Sector Entities 3. Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Banks and International Institutions 4. Tagihan Kepada Bank Claims on Banks 5.313.886 - 5.313.886 - 4.813.925 - - - 4.813.925 - - - - - - - 441.971 220.985 220.985 291.954 145.977 145.977 - - - - - - 697.829 183.651 183.651 595.404 157.727 157.727 a. Tagihan Jangka Pendek Short Term Claims 414.655 82.931 82.931 251.449 50.290 50.290 b. Tagihan Jangka Panjang Long Term Claims 283.174 100.720 100.720 343.955 107.437 107.437 218.589 66.968 66.926 257.540 78.208 78.208 91.577 91.577 91.577 102.897 102.897 102.897 980.918 490.459 490.459 963.216 481.608 481.608 5. Kredit Beragun Rumah Tinggal Residential mortgage backed loans 6. Kredit Beragun Properti Komersial Commercial Property Backed Loans 7. Kredit Pegawai atau Pensiunan Employee or Retirement Credit 8. Tagihan Kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel Claims on Micro, Small and Portfolio Enterprises Retail 5.153.479 3.865.109 3.812.268 4.706.978 3.530.234 3.478.799 9. Tagihan Kepada Korporasi Claims on Corporations 2.109.766 2.073.333 2.047.421 2.337.035 2.337.035 2.325.087 10. Tagihan yang Telah Jatuh Tempo Claims That Have Been Due Date 80.813 120.655 120.655 41.718 62.059 62.059 1.131 1.131 1.131 1.037 1.037 1.037 79.683 119.524 119.524 40.681 61.021 61.021 814.198 - 415.022 782.983 - 334.054 - 448.929 11. a. Kredit Beragun Rumah Tinggal Residential mortgage backed loans b. Selain Kredit Beragun Rumah Tinggal Apart from Residential mortgage backed loans Aset Lainnya Other Assets a. Uang tunai, emas, dan commemorative coin Cash, gold and commemorative coins Laporan Tahunan 2021 399.176 -
291. 289 Management Discussion and Analysis of Bank Performance 31 Desember 2021 December 31 , 2021 31 Desember 2020 December 31, 2020 No Kategori Portofolio Portfolio Category Tagihan Bersih Net Claims ATMR Sebelum MRK RWA Before MRK ATMR Setelah MRK RWA After MRK Tagihan Bersih Net Claims ATMR Sebelum MRK RWA Before MRK ATMR Setelah MRK RWA After MRK (1) (2) (3) (4) (5) (6) (7) (8) b. Penyertaan (selain yang menjadi faktor pengurang modal) Participation (other than those that become a deduction factor for capital) - - - - 1) Penyertaan modal sementara dalam rangka restrukturisasi kredit Temporary equity participation for credit restructuring - - - - 2) Penyertaan kepada perusahaan keuangan yang tidak terdaftar di bursa Investments in financial companies that are not listed on the stock exchange - - - - 3) Penyertaan kepada perusahaan keuangan yang terdaftar di bursa Investments in financial companies listed on the stock exchange - - - - 254.152 254.152 195.400 195.400 c. Aset tetap dan inventaris neto Fixed assets and net inventory d. Agunan yang Diambil Alih (AYDA) Foreclosed Collateral (AYDA) - - - - e. Antar kantor neto Inter office net - - - - f. Lainnya Others 160.871 160.871 138.654 138.654 TOTAL 15.903.026 7.112.737 7.448.964 14.893.650 6.895.745 7.166.416 Tabel Pengungkapan Eksposur Kewajiban Komitmen/Kontinjensi Pada Transaksi Rekening Administratif, Kecuali Eksposur Sekuritisasi Table of Disclosure of Commitment/Contingent Liability Exposures in Off-Balance Sheet Transactions, Except Securitization Exposures (dalam jutaan Rupiah/in IDR million) 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 No Kategori Portofolio Portfolio Category Tagihan Bersih Net Claims ATMR Sebelum MRK RWA Before MRK ATMR Setelah MRK RWA After MRK Tagihan Bersih Net Claims ATMR Sebelum MRK RWA Before MRK ATMR Setelah MRK RWA After MRK (1) (2) (3) (4) (5) (6) (7) (8) 1. 2. Tagihan Kepada Pemerintah Claims to Government - - - - - - a. Tagihan Kepada Pemerintah Indonesia Claims on the Government of Indonesia - - - - - - b. Tagihan Kepada Pemerintah Negara Lain Claims on Other Country Governments - - - - - - 160 80 80 25.531 12.766 12.766 Tagihan Kepada Entitas Sektor Publik Claims on Public Sector Entities 2021 Annual Report
292. 290 Analisis dan Pembahasan Manajemen atas Kinerja Bank 31 Desember 2021 December 31 , 2021 31 Desember 2020 December 31, 2020 No Kategori Portofolio Portfolio Category Tagihan Bersih Net Claims ATMR Sebelum MRK RWA Before MRK ATMR Setelah MRK RWA After MRK Tagihan Bersih Net Claims ATMR Sebelum MRK RWA Before MRK ATMR Setelah MRK RWA After MRK (1) (2) (3) (4) (5) (6) (7) (8) 3. Tagihan kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Banks and International Institutions 4. Tagihan kepada Bank Claims on Banks a. Tagihan Jangka Pendek Short Term Claims b. Tagihan Jangka Panjang Long Term Claims 5. Kredit Beragun Rumah Tinggal Residential mortgage backed loans 6. Kredit Beragun Properti Komersial Commercial Property Backed Loans 7. Kredit Pegawai/Pensiunan Employee or Retirement Credit 8. Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small and Portfolio Enterprises Retail 9. Tagihan Kepada Korporasi Claims on Corporations 10. Tagihan yang Telah Jatuh Tempo Claims That Have Been Due Date - - - - - - 8.351 4.175 4.175 31.364 15.682 15.682 - - - - - - 8.351 4.175 4.175 31.364 15.682 15.682 - - - - - - 369 369 369 596 596 596 - - - - - - 67.220 50.415 28.267 69.361 52.021 30.248 139.954 139.954 139.954 165.636 165.636 165.636 - - - 0,75 1,13 1,13 a. Kredit Beragun Rumah Tinggal Residential mortgage backed loans - - - - - - b. Selain Kredit Beragun Rumah Tinggal Apart from Residential mortgage backed loans - - - 0,75 1,13 1,13 216.054 194.994 172.845 292.489 246.701 224.928 TOTAL Tabel Pengungkapan Eksposur yang Menimbulkan Risiko Kredit akibat kegagalan Pihak Lawan (Counterparty Credit Risk) Table of Disclosure of Exposures that Create Credit Risk due to Counterparty Credit Risk (dalam jutaan Rupiah/in IDR million) 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 No Kategori Portofolio Portfolio Category Tagihan Bersih Net Claims ATMR Sebelum MRK RWA Before MRK ATMR Setelah MRK RWA After MRK Tagihan Bersih Net Claims ATMR Sebelum MRK RWA Before MRK ATMR Setelah MRK RWA After MRK (1) (2) (3) (4) (5) (6) (7) (8) - - - - - - 1. Tagihan Kepada Pemerintah Claims to Government a. Tagihan Kepada Pemerintah Indonesia Claims on the Government of Indonesia - - - - - - b. Tagihan Kepada Pemerintah Negara Lain Claims on Other Country Governments - - - - - - Laporan Tahunan 2021
293. 291 Management Discussion and Analysis of Bank Performance 31 Desember 2021 December 31 , 2021 31 Desember 2020 December 31, 2020 No Kategori Portofolio Portfolio Category Tagihan Bersih Net Claims ATMR Sebelum MRK RWA Before MRK ATMR Setelah MRK RWA After MRK Tagihan Bersih Net Claims ATMR Sebelum MRK RWA Before MRK ATMR Setelah MRK RWA After MRK (1) (2) (3) (4) (5) (6) (7) (8) 2. Tagihan Kepada Entitas Sektor Publik Claims on Public Sector Entities - - - - - - 3. Tagihan kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Banks and International Institutions - - - - - - 4. Tagihan kepada Bank Claims on Banks - - - - - - a. Tagihan Jangka Pendek Short Term Claims - - - - - - b. Tagihan Jangka Panjang Long Term Claims - - - - - - 5. Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small and Portfolio Enterprises Retail - - - - - - 6. Tagihan Kepada Korporasi Claims on Corporations - - - - - - - - - - - - TOTAL Tabel Pengungkapan Eksposur yang Menimbulkan Risiko Kredit akibat Kegagalan Setelmen (Settlement Risk) Table of Disclosure of Exposures that Give rise to Credit Risk due to Settlement Failure (Settlement Risk) (dalam jutaan Rupiah/in IDR million) 31 Desember 2021 December 31, 2021 No Jenis Transaksi Type of Transaction Nilai Eksposur Score Exposure Faktor Pengurang Modal Deduction Core Capital factor (1) (2) (3) (4) 1. 2. TOTAL Delivery versus payment Delivery versus payment 31 Desember 2020 December 31, 2020 ATMR RWA Nilai Eksposur Score Exposure Faktor Pengurang Modal Deduction Core Capital factor ATMR RWA (5) (6) (7) (8) - - - - a. Beban Modal 8% (5-15 hari) Capital Expense 8% (5-15 days) - - - - b. Beban Modal 50% (16-30 hari) 50% Capital Expense (16-30 days) - - - - c. Beban Modal 75% (31-45 hari) Capital Expense 75% (31-45 days) - - - - d. Beban Modal 100% (lebih dari 45 hari) 100% Capital Expense (more than 45 days) - - - - Non-delivery versus payment Non-delivery versus payment - - - - - - - - - - 2021 Annual Report
294. 292 Analisis dan Pembahasan Manajemen atas Kinerja Bank Tabel Pengungkapan Eksposur Sekuritisasi Table of Securitization Exposure Disclosure (dalam jutaan Rupiah/in IDR million) 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 No Jenis Transaksi Type of Transaction Faktor Pengurang Modal Score Exposure ATMR RWA Faktor Pengurang Modal Score Exposure ATMR RWA (1) (2) (3) (4) (5) (6) 1. ATMR atas Eksposur Sekuritisasi yang dihitung dengan Metode External Rating Base Approach (ERBA) RWA for Securitization Exposures calculated by the External Rating Base Approach (ERBA) Method - - 2. ATMR atas Eksposur Sekuritisasi yang dihitung dengan Metode Standardized Approach (SA) RWA for Securitization Exposures calculated using the Standardized Approach (SA) Method - - 3. Eksposur Sekuritisasi yang merupakan Faktor Pengurang Modal Inti Utama Securitization Exposure which is a Deduction Factor of the Main Core Capital TOTAL - - - - - - Tabel Eksposur Derivatif Table of Derivative Exposure (dalam jutaan Rupiah/in IDR million) 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 No Kategori Portofolio Portfolio Category Tagihan Bersih Net Claims ATMR Sebelum MRK RWA Before MRK ATMR Setelah MRK RWA After MRK Tagihan Bersih Net Claims ATMR Sebelum MRK RWA Before MRK ATMR Setelah MRK RWA After MRK (1) (2) (3) (4) (5) (6) (7) (8) - - - - - - 1. Tagihan Kepada Pemerintah Claims to Government a. Tagihan Kepada Pemerintah Indonesia Claims on the Government of Indonesia - - - - - - b. Tagihan Kepada Pemerintah Negara Lain Claims on Other Country Governments - - - - - - 2. Tagihan Kepada Entitas Sektor Publik Claims on Public Sector Entities - - - - - - 3. Tagihan kepada Bank Pembangunan Multilateral dan Lembaga Internasional Claims on Multilateral Banks and International Institutions - - - - - - 4. Tagihan kepada Bank Claims on Banks - - - - - - a. Tagihan Jangka Pendek Short Term Claims - - - - - - b. Tagihan Jangka Panjang Long Term Claims - - - - - - Laporan Tahunan 2021
295. 293 Management Discussion and Analysis of Bank Performance 31 Desember 2021 December 31 , 2021 31 Desember 2020 December 31, 2020 No Kategori Portofolio Portfolio Category Tagihan Bersih Net Claims ATMR Sebelum MRK RWA Before MRK ATMR Setelah MRK RWA After MRK Tagihan Bersih Net Claims ATMR Sebelum MRK RWA Before MRK ATMR Setelah MRK RWA After MRK (1) (2) (3) (4) (5) (6) (7) (8) 5. Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Claims on Micro, Small and Portfolio Enterprises Retail - - - - - - 6. Tagihan Kepada Korporasi Claims on Corporations - - - - - - 7. Eksposur tertimbang dari Credit Valuation Adjustment (CVA risk weighted assets) Weighted exposure from Credit Valuation Adjustments (CVA risk weighted assets) - - - - - - - - - - - - TOTAL Tabel Pengungkapan Total Pengukuran Risiko Kredit Table of Total Credit Risk Measurement Disclosure (dalam jutaan Rupiah/in IDR million) 31 Desember 2021 December 31, 2021 31 Desember 2020 December 31, 2020 TOTAL ATMR RISIKO KREDIT TOTAL RWA CREDIT RISK (A) 7.621.809,50 7.391.343,92 FAKTOR PENGURANG ATMR RISIKO KREDIT: Selisih lebih antara cadangan umum PPKA atas aset produktif yang wajib dihitung dan 1,25% ATMR untuk Risiko Kredit CREDIT RISK RWA REDUCING FACTORS: The excess difference between PPKA’s general reserve for earning assets that must be calculated and 1.25% RWA for Credit Risk (B) - - TOTAL ATMR RISIKO KREDIT (A) - (B) TOTAL RWA CREDIT RISK (A) - (B) (C) 7.621.809,50 7.391.343,92 TOTAL FAKTOR PENGURANG MODAL CAPITAL REDUCTION FACTOR TOTA (D) - - Risiko Operasional Operational Risk Risiko operasional adalah risiko kerugian yang diakibatkan oleh kurang memadainya atau kegagalan dari proses internal, faktor manusia dan sistem atau dari kejadian-kejadian eksternal. Risiko ini melekat dalam semua proses bisnis, kegiatan operasional, sistem dan produk Bank, dari mulai kantor pusat sampai seluruh jaringan kantor, sehingga setiap aktivitas Bank tidak dapat terhindar dari risiko operasional. Kegagalan mengelola risiko operasional dapat menyebabkan kerugian finansial, keselamatan karyawan bahkan reputasi Bank. Operational risk is defined as the risk of losses resulting from inadequate or failure of internal control processes, people and systems or from external events. This type of risk is inherent in every business process, operational activities, systems and products of Bank, from Head Office Units to overall office network, that each activity of the Bank cannot avoid operational risk. Failure to manage operational risks correctly could lead to financial losses, employee safety and reputation of the Bank. Untuk mengawasi dan mengendalikan risiko operasional yang mungkin terjadi, Bank telah mengembangkan suatu sistem dengan menggunakan metodologi pengukuran sendiri (self assessment) yang dilakukan oleh masing-masing risk owner setiap unit kerja, sehingga dapat dibentuk suatu peta risiko To monitor and control the operational risks that may occur, the Bank has developed a system using measurement methodology (self-assessment) conducted by the respective risk owners of each unit, so it can be established a map of risk types of operational risk loss that may occur. jenis kerugian risiko operasional yang mungkin terjadi. 2021 Annual Report
296. 294 Analisis dan Pembahasan Manajemen atas Kinerja Bank Dengan petaan terhadap risiko operasional , manajemen dapat melakukan pengendalian terhadap dampak risiko yang mungkin timbul, sehingga Bank dapat menyerap risiko yang akan diterima. Bank mengalokasikan kebutuhan modal untuk risiko operasional, sesuai dengan Basel Committee on Banking Supervision, serta roadmap implementasi Basel II di Indonesia, pertama kali Bank akan menggunakan metodologi pendekatan Basic Indicator. With maps of operational risks, management can exercise control over the impact of the risks that may arise, so that the Bank can withstand the risk it will accept. The Bank allocates capital needs for operational risk, in accordance with the Basel Committee on Banking Supervision, as well as the roadmap in the implementation of Basel II in Indonesia, for the first time the Bank will use the Basic Indicator approach methodology. In support of the plan to use the Advanced Measurement Approach methodology, the current Bank still perform historical data collection of operational risk loss. Tabel Pengungkapan Risiko Operasional - Bank secara Individual Table of Operational Risk Disclosure - Bank Individually (dalam jutaan Rupiah/in IDR million) 31 Desember 2021 December 31, 2021 Pendapatan Bruto (Ratarata 3 tahun terakhir) Gross Income (Average for the last 3 years) Beban Modal Capital Expenses (3) Pendekatan Indikator Dasar Basic Indicator Approach Total No. Pendekatan yang Digunakan Approach Used (1) (2) 1 31 Desember 2020 December 31, 2020 ATMR RWA Pendapatan Bruto (Ratarata 3 tahun terakhir) Gross Income (Average for the last 3 years) Beban Modal Capital Expenses ATMR RWA (4) (5) (6) (7) (8) 914.098 137.115 1.713.934 855.087 128.263 1.603.288 914.098 137.115 1.713.934 855.087 128.263 1.603.288 Risiko Likuiditas Liquidity Risk Risiko likuiditas adalah risiko yang disebabkan antara lain oleh ketidakmampuan Bank dalam memenuhi kewajiban jangka pendek. Risiko likuiditas merupakan risiko yang terpenting pada bank umum dan perlu dikelola secara berkesinambungan. Divisi Treasury bertanggung jawab atas pengelolaan dan pemantauan posisi likuiditas Bank. Kebijakan likuiditas Bank ditujukan untuk memastikan bahwa kebutuhan dana dapat dipenuhi, baik untuk membayar dana pihak ketiga pada saat jatuh tempo atau memenuhi fasilitas kredit yang belum digunakan. Risiko likuiditas dikelola Bank melalui analisis perbedaan jatuh tempo likuiditas dan rasio-rasio likuiditas. Risiko likuiditas dipantau secara harian berdasarkan kerangka kerja limit risiko likuiditas. Kerangka kerja digunakan untuk mengelola situasi likuiditas Bank pada kondisi normal (business-as-usual) dan kejadian kondisi stres. Rencana pendanaan darurat likuiditas (liquidity contingency plan) telah disusun untuk mempersiapkan Bank jika terjadi krisis likuiditas. Liquidity risk is the risk caused partly by the inability of a Bank to meet short-term obligations. Liquidity risk is a risk most important in commercial banks and need to be managed sustainably. Treasury Division is responsible for managing and monitoring the liquidity position of the Bank. The Bank’s liquidity policy is intended to ensure that the funding requirements can be met, either to pay the third-party funds at maturity or to fulfill additional loans on request. The Bank manages liquidity risk through liquidity gap analysis and liquidity ratios. Liquidity risk is measured and monitored on a daily basis based on liquidity risk limit framework. The framework manages the liquidity situation of the Bank under both a business-as-usual and stress event. Liquidity contingency plan is in place to prepare the Bank in the case of a liquidity crisis. Laporan Tahunan 2021
297. 295 Management Discussion and Analysis of Bank Performance Tabel Pengungkapan Profil Maturitas Rupiah - Bank secara Individual Table of Disclosure of Rupiah Maturity Profile – Bank Individually (dalam jutaan Rupiah/in IDR million) 31 Desember 2021 December 31, 2021 Jatuh Tempo Due date Saldo Balance Sampai Dengan 1 Minggu Up to 1 week > 1 Minggu Sampai Dengan 2 Minggu > 1 week to 2 weeks > 2 Minggu Sampai Dengan 1 Bulan > 2 weeks to 1 month > 1 Bulan Sampai Dengan 3 Bulan > 1 month to 3 months > 3 Bulan Sampai Dengan 6 Bulan >3 months to 6 months > 6 Bulan Sampai Dengan 12 Bulan >6 months to 12 months > 12 Bulan > 12 months 14.183.098 4.791.264 63.617 37.672 144.564 224.049 523.918 8.398.014 392.315 392.315 - - - - - - 3.912.720 3.912.720 - - - - - - 778.300 778.300 - - - - - - - - - - - - - - 3.134.420 3.134.420 - - - - - - POS-POS POST I. A. NERACA BALANCE ASET Asset 1 Kas Cash 2 Penempatan pada Bank Indonesia Placement with Bank Indonesia a. Giro Current Account b. SBI SBI c. Lainnya Others 3 Penempatan pada bank lain Placement with other banks 414.655 385.225 - - - - 29.430 - 4 Surat Berharga **) Securities **) 995.322 97.217 20.074 - - - - 878.031 781.981 - - - - - - 781.981 1) diperdagangkan 1) Traded - - - - - - - - 2) tesedia untuk dijual 2) Available for sale - - - - - - - - 781.981 - - - - - - 781.981 - - - - - - - - 213.341 97.217 20.074 - - - - 96.050 - - - - - - - - a. SUN SUN 3) dimiliki hinga jatuh tempo 3) Held to maturity 4) pinjaman yang diberikan dan piutang 4) Loans and receivables b. Surat berharga korporasi Corporate Securities 1) diperdagangkan 1) Traded 2021 Annual Report
298. 296 Analisis dan Pembahasan Manajemen atas Kinerja Bank 31 Desember 2021 December 31 , 2021 Jatuh Tempo Due date Sampai Dengan 1 Minggu Up to 1 week > 1 Minggu Sampai Dengan 2 Minggu > 1 week to 2 weeks > 2 Minggu Sampai Dengan 1 Bulan > 2 weeks to 1 month > 1 Bulan Sampai Dengan 3 Bulan > 1 month to 3 months > 3 Bulan Sampai Dengan 6 Bulan >3 months to 6 months > 6 Bulan Sampai Dengan 12 Bulan >6 months to 12 months > 12 Bulan > 12 months - - - - - - - - 213.341 97.217 20.074 - - - - 96.050 4) pinjaman yang diberikan dan piutang 4) Loans and receivables - - - - - - - - Lainnya Others - - - - - - - - 8.468.086 3.787 43.543 37.672 144.564 224.049 494.488 7.519.983 8.389.423 3.000 42.363 35.312 138.664 214.216 480.722 7.475.146 78.663 787 1.180 2.360 5.900 9.833 13.766 44.837 - - - - - - - - a. Tagihan atas Surat Berharga yang dibeli dgn janji dijual kembali (Reverse Repo) Claims on Securities purchased under agreement to resell (Reverse Repo) - - - - - - - - b. Lainnya Others - - - - - - - - Lain-lain Others - - - - - - - - KEWAJIBAN Liabilities 12.000.558 1.057.314 399.992 778.573 834.484 1.573.833 6.352.418 11.523.412 612.304 399.992 778.573 1.003.944 834.484 1.573.833 a. Giro Current Account 2.477.673 343.468 43.468 86.936 347.744 521.616 1.043.231 91.210 b. Tabungan Savings 7.254.723 21.368 21.368 42.735 170.942 256.413 512.825 6.229.072 c. Simpanan Berjangka Time Deposits 1.791.016 247.468 335.156 648.902 485.258 56.455 17.777 - - - - - - - - - 1.791.016 247.468 335.156 648.902 485.258 56.455 17.777 - - - - - - - - - POS-POS POST Saldo Balance 2) tesedia untuk dijual 2) Available for sale 3) dimiliki hinga jatuh tempo 3) Held to maturity c. 5 6 7 B. 1 Kredit yang Diberikan Loans a. Belum jatuh tempo Not yet due b. Sudah Jatuh Tempo ***) Is due ***) Tagihan Lainnya Other Claims Dana Pihak Ketiga Third Party Funds 1) Deposit on call 1) Deposit on call 2) Deposito Berjangka 2) Time Deposit 3) Lainnya 3) Others Laporan Tahunan 2021 1.003.944 6.320.282
299. 297 Management Discussion and Analysis of Bank Performance 31 Desember 2021 December 31 , 2021 Jatuh Tempo Due date Sampai Dengan 1 Minggu Up to 1 week > 1 Minggu Sampai Dengan 2 Minggu > 1 week to 2 weeks > 2 Minggu Sampai Dengan 1 Bulan > 2 weeks to 1 month > 1 Bulan Sampai Dengan 3 Bulan > 1 month to 3 months > 3 Bulan Sampai Dengan 6 Bulan >3 months to 6 months > 6 Bulan Sampai Dengan 12 Bulan >6 months to 12 months > 12 Bulan > 12 months 8 8 - - - - - - 445.002 445.002 - - - - - - - - - - - - - - POS-POS POST Saldo Balance 2 Kewajiban kepada Bank Indonesia Obligations to Bank Indonesia 3 Kewajiban kepada bank lain Obligations to other bank 4 Surat Berharga yang Diterbitkan Securities Issued 5 a. Obligasi Bond - - - - - - - - b. Subordinasi ****) Subordination ***) - - - - - - - - c. Lainnya Others - - - - - - - - 32.136 - - - - - - 32.136 - - - - - - - - 32.136 - - - - - - 32.136 - - - - - - - - a. Kewajiban atas Surat Berharga yang dijual dengan janji dibeli kembali (Repo) Obligations for securities sold under repurchase agreements (Repo) - - - - - - - - b. Lainnya Others - - - - - - - - - - - - - - - - (336.375) (740.901) (859.380) (610.435) Pinjaman yang Diterima Loans Received a. b. 6 7 Pinjaman Subordinasi ****) Subordinated Loans ****) Lainnya Others Kewajiban Lainnya Other Obligations Lain-lain Others C. SELISIH ASET DENGAN KEWAJIBAN DALAM NERACA Difference Between Assets and Liabilities in The Balance Sheet II. REKENING ADMINISTRATIF ADMINISTRATIVE ACCOUNT A. Tagihan Rekening Administratif Claims on Administrative Account 1 Komitmen Commitment 2.182.540 3.733.950 (1.049.915) 2.045.596 32.185 168 168 334 1.340 2.010 4.021 24.144 - - - - - - - - 2021 Annual Report
300. 298 Analisis dan Pembahasan Manajemen atas Kinerja Bank 31 Desember 2021 December 31 , 2021 Jatuh Tempo Due date Sampai Dengan 1 Minggu Up to 1 week > 1 Minggu Sampai Dengan 2 Minggu > 1 week to 2 weeks > 2 Minggu Sampai Dengan 1 Bulan > 2 weeks to 1 month > 1 Bulan Sampai Dengan 3 Bulan > 1 month to 3 months > 3 Bulan Sampai Dengan 6 Bulan >3 months to 6 months > 6 Bulan Sampai Dengan 12 Bulan >6 months to 12 months > 12 Bulan > 12 months - - - - - - - 32.185 168 168 334 1.340 2.010 4.021 24.144 474.906 3.796 3.796 7.592 30.369 45.553 91.105 292.695 400.418 3.312 3.312 6.623 26.494 39.741 79.481 241.455 381.116 3.199 3.199 6.398 25.593 38.389 76.777 227.561 POS-POS POST Saldo Balance a. Fasilitas pinjaman yang belum ditarik Undisbursed loans - b. Posisi pembelian spot dan derivatif yang masih berjalan Outstanding spot and derivative purchases - 1) Spot 1) Spot - 2) Derivatif 2) Derivative - Lainnya Others - c. 2 B. Kontijensi *****) Contingencies *****) Kewajiban Rekening Administratif Administrative Account Obligations 1 Komitmen Commitment a. Fasilitas kredit yang belum ditarik Undisbursed loans b. Irrevocable L/C yang masih berjalan Irrevocable L/C that is still running - - - - - - - - c. Posisi penjualan spot dan derivatif yang masih berjalan Outstanding spot and derivative purchases - - - - - - - - 1) Spot 1) Spot - - - - - - - - 2) Derivatif 2) Derivative - - - - - - - - 19.302 113 113 225 901 1.352 2.704 13.894 74.488 484 484 969 3.875 5.812 11.624 51.240 (442.721) (3.628) (3.628) (7.258) (29.029) (43.543) (87.084) (268.551) d. 2 C Lainnya Others Kontijensi ******) Contingencies *****) Selisih Tagihan dan Kewajiban dalam Rekening Administratif Difference between Claims and Obligations in Administrative Accounts Laporan Tahunan 2021
301. 299 Management Discussion and Analysis of Bank Performance 31 Desember 2021 December 31 , 2021 Jatuh Tempo Due date POS-POS POST Saldo Balance SELISIH (IA-1B) + (IIA - IIB) DIFFERENCE (IA-1B) + (IIA - IIB 1.739.819 SELISIH KUMULATIF CUMULATIVE DIFFERENCE *) **) ***) *****) ******) **) ***) ****) > 1 Minggu Sampai Dengan 2 Minggu > 1 week to 2 weeks 3.730.322 (340.003) 3.730.322 3.390.319 > 2 Minggu Sampai Dengan 1 Bulan > 2 weeks to 1 month (748.159) 2.642.160 > 1 Bulan Sampai Dengan 3 Bulan > 1 month to 3 months (888.409) 1.753.751 > 3 Bulan Sampai Dengan 6 Bulan >3 months to 6 months > 6 Bulan Sampai Dengan 12 Bulan >6 months to 12 months > 12 Bulan > 12 months (653.978) (1.136.999) 1.777.045 1.099.773 (37.226) 1.739.819 Angka-angka berdasarkan jatuh tempo sesuai dengan kontrak untuk yang memiliki jatuh tempo kontraktual dan/atau estimasi dengan menggunakan berbagai asumsi untuk yang tidak memiliki jatuh tempo kontraktual Termasuk Surat Berharga yang dijual dengan janji dibeli kembali (Repo) Diisi berdasarkan perkiraan diperoleh pembayaran atas kredit yang berdasarkan kontrak sudah jatuh tempo. Termasuk yang diperhitungkan dalam KPMM dan dilaporkan di LBU pada pos Modal Pinjaman Yang diperkirakan akan mempenaruhi arus kas (menjadi tagihan) Yang diperkirakan akan mempenaruhi arus kas (menjadi kewajiban) Figures based on maturity in accordance with contracts for those with contractual and/or estimated maturities using various assumptions for those who do not have a contractual maturity Including Securities sold under repurchase agreements (Repo) To be filled in based on the estimated payment for credit based on the contract that is due. Including those calculated in the CAR and reported in LBU in the Loan Capital post Which is expected to affect cash flow (to be invoiced) Which is expected to affect the cash flow (become a liability) ****) *) - Sampai Dengan 1 Minggu Up to 1 week *****) ******) 31 Desember 2021 December 31, 2021 Jatuh Tempo Due date POS-POS POST A. > 3 Bulan Sampai Dengan 6 Bulan >3 months to 6 months > 6 Bulan Sampai Dengan 12 Bulan >6 months to 12 months > 1 Minggu Sampai Dengan 2 Minggu > 1 week to 2 weeks > 2 Minggu Sampai Dengan 1 Bulan > 2 weeks to 1 month 4.114.910 211.028 19.221 107.476 248.358 614.733 444.024 444.024 - - - - - - 3.618.337 3.618.337 - - - - - - 416.322 416.322 - - - - - - - - - - - - - - 3.202.015 3.202.015 - - - - - - Saldo Balance I. > 1 Bulan Sampai Dengan 3 Bulan > 1 month to 3 months Sampai Dengan 1 Minggu Up to 1 week > 12 Bulan > 12 months NERACA BALANCE ASET Asset 13.373.158 1 Kas Cash 2 Penempatan pada Bank Indonesia Placement with Bank Indonesia a. Giro Current Account b. SBI SBI c. Lainnya Others 8.057.432 3 Penempatan pada bank lain Placement with other banks 251.449 51.449 200.000 - - - - - 4 Surat Berharga **) Securities **) 988.850 - 5.000 - - 40.134 218.693 725.023 2021 Annual Report
302. 300 Analisis dan Pembahasan Manajemen atas Kinerja Bank 31 Desember 2021 December 31 , 2021 Jatuh Tempo Due date > 6 Bulan Sampai Dengan 12 Bulan >6 months to 12 months > 12 Bulan > 12 months - 156.019 539.294 - - - - - - - - - - - - - 156.019 539.294 - - - - - - - 293.537 - 5.000 - - 40.134 62.674 185.729 1) diperdagangkan 1) Traded - - - - - - - - 2) tesedia untuk dijual 2) Available for sale - - - - - - - - 293.537 - 5.000 - - 40.134 62.674 185.729 4) pinjaman yang diberikan dan piutang 4) Loans and receivables - - - - - - - - Lainnya Others - - - - - - - - 8.070.498 1.100 6.028 19.221 107.476 208.224 396.040 7.332.409 8.016.536 560 5.218 17.602 103.429 201.479 386.597 7.301.651 53.962 540 810 1.619 4.047 6.745 9.443 30.758 - - - - - - - - a. Tagihan atas Surat Berharga yang dibeli dgn janji dijual kembali (Reverse Repo) Claims on Securities purchased under agreement to resell (Reverse Repo) - - - - - - - - b. Lainnya Others - - - - - - - - - - - - - - - - POS-POS POST > 1 Minggu Sampai Dengan 2 Minggu > 1 week to 2 weeks > 2 Minggu Sampai Dengan 1 Bulan > 2 weeks to 1 month 695.313 - - - - 1) diperdagangkan 1) Traded - - - - 2) tesedia untuk dijual 2) Available for sale - - - 695.313 - - Saldo Balance a. SUN SUN 3) dimiliki hinga jatuh tempo 3) Held to maturity 4) pinjaman yang diberikan dan piutang 4) Loans and receivables b. Surat berharga korporasi Corporate Securities 3) dimiliki hinga jatuh tempo 3) Held to maturity c. 5 6 7 > 1 Bulan Sampai Dengan 3 Bulan > 1 month to 3 months Sampai Dengan 1 Minggu Up to 1 week Kredit yang Diberikan Loans a. Belum jatuh tempo Not yet due b. Sudah Jatuh Tempo ***) Is due ***) Tagihan Lainnya Other Claims Lain-lain Others Laporan Tahunan 2021 > 3 Bulan Sampai Dengan 6 Bulan >3 months to 6 months
303. 301 Management Discussion and Analysis of Bank Performance 31 Desember 2021 December 31 , 2021 Jatuh Tempo Due date > 6 Bulan Sampai Dengan 12 Bulan >6 months to 12 months > 12 Bulan > 12 months 625.383 1.171.333 6.183.275 1.808.945 625.383 1.171.333 6.161.295 60.788 243.152 364.727 729.454 484.191 17.843 35.686 142.743 214.115 428.230 5.677.104 232.136 271.901 501.575 1.423.050 46.541 13.649 - - - - - - - - 232.136 271.901 501.575 1.423.050 46.541 13.649 - - - - - - - - - 8 8 - - - - - - 79.815 79.815 - - - - - - - - - - - - - - POS-POS POST > 1 Minggu Sampai Dengan 2 Minggu > 1 week to 2 weeks > 2 Minggu Sampai Dengan 1 Bulan > 2 weeks to 1 month 658.193 320.138 598.049 1.808.945 11.263.513 578.370 320.138 598.049 2.241.097 328.391 30.394 17.843 Saldo Balance B. KEWAJIBAN Liabilities 1 Dana Pihak Ketiga Third Party Funds Giro Current Account b. Tabungan Savings 6.533.564 c. Simpanan Berjangka Time Deposits 2.488.852 2) Deposito Berjangka 2) Time Deposit 3) Lainnya 3) Others 2 Kewajiban kepada Bank Indonesia Obligations to Bank Indonesia 3 Kewajiban kepada bank lain Obligations to other bank 4 Surat Berharga yang Diterbitkan Securities Issued 5 - 2.488.852 > 3 Bulan Sampai Dengan 6 Bulan >3 months to 6 months a. Obligasi Bond - - - - - - - - b. Subordinasi ****) Subordination ***) - - - - - - - - c. Lainnya Others - - - - - - - - 21.980 - - - - - - 21.980 - - - - - - - - 21.980 - - - - - - 21.980 - - - - - - - - a. Kewajiban atas Surat Berharga yang dijual dengan janji dibeli kembali (Repo) Obligations for securities sold under repurchase agreements (Repo) - - - - - - - - b. Lainnya Others - - - - - - - - Pinjaman yang Diterima Loans Received a. b. 6 11.365.316 a. 1) Deposit on call 1) Deposit on call > 1 Bulan Sampai Dengan 3 Bulan > 1 month to 3 months Sampai Dengan 1 Minggu Up to 1 week Pinjaman Subordinasi ****) Subordinated Loans ****) Lainnya Others Kewajiban Lainnya Other Obligations 2021 Annual Report
304. 302 Analisis dan Pembahasan Manajemen atas Kinerja Bank 31 Desember 2021 December 31 , 2021 Jatuh Tempo Due date > 6 Bulan Sampai Dengan 12 Bulan >6 months to 12 months > 12 Bulan > 12 months - - - (1.701.469) (377.025) (556.600) 1.874.157 196 785 1.178 2.356 23.235 - - - - - - - - - - - - - 27.946 98 98 196 785 1.178 2.356 23.235 663.804 5.604 5.604 11.210 44.836 67.255 134.508 394.787 596.310 4.539 4.539 9.079 36.315 54.473 108.945 378.420 581.187 4.454 4.454 8.909 35.634 53.451 106.902 367.383 - - - - - - - - POS-POS POST > 1 Minggu Sampai Dengan 2 Minggu > 1 week to 2 weeks > 2 Minggu Sampai Dengan 1 Bulan > 2 weeks to 1 month - - - - 3.456.717 (109.110) (578.828) 27.946 98 98 - - Saldo Balance 7 Lain-lain Others C. SELISIH ASET DENGAN KEWAJIBAN DALAM NERACA Difference Between Assets and Liabilities in The Balance Sheet II. REKENING ADMINISTRATIF ADMINISTRATIVE ACCOUNT A. Tagihan Rekening Administratif Claims on Administrative Account 1 Komitmen Commitment 2 B. 2.007.842 Fasilitas pinjaman yang belum ditarik Undisbursed loans - b. Posisi pembelian spot dan derivatif yang masih berjalan Outstanding spot and derivative purchases - 1) Spot 1) Spot - 2) Derivatif 2) Derivative - Lainnya Others - Kontijensi *****) Contingencies *****) Kewajiban Rekening Administratif Administrative Account Obligations 1 - a. c. Komitmen Commitment a. Fasilitas kredit yang belum ditarik Undisbursed loans b. Irrevocable L/C yang masih berjalan Irrevocable L/C that is still running Laporan Tahunan 2021 > 1 Bulan Sampai Dengan 3 Bulan > 1 month to 3 months Sampai Dengan 1 Minggu Up to 1 week > 3 Bulan Sampai Dengan 6 Bulan >3 months to 6 months
305. 303 Management Discussion and Analysis of Bank Performance 31 Desember 2021 December 31 , 2021 Jatuh Tempo Due date POS-POS POST Saldo Balance c. d. 2 ***) ****) *****) ******) *) **) ***) ****) *****) ******) > 1 Bulan Sampai Dengan 3 Bulan > 1 month to 3 months > 3 Bulan Sampai Dengan 6 Bulan >3 months to 6 months > 6 Bulan Sampai Dengan 12 Bulan >6 months to 12 months > 12 Bulan > 12 months - - - - - - - 1) Spot 1) Spot - - - - - - - - 2) Derivatif 2) Derivative - - - - - - - - 15.123 85 85 170 681 1.022 2.043 11.037 67.494 1.065 1.065 2.131 8.521 12.782 25.563 16.367 (635.858) (5.506) (5.506) (11.014) (44.051) (66.077) (132.152) (371.552) 1.371.984 3.451.211 (114.616) (589.842) (1.745.520) (443.102) (688.752) 1.502.605 - 3.451.211 2.746.753 1.001.233 558.131 (130.621) 1.371.984 Lainnya Others Kontijensi ******) Contingencies *****) SELISIH KUMULATIF CUMULATIVE DIFFERENCE **) > 2 Minggu Sampai Dengan 1 Bulan > 2 weeks to 1 month - SELISIH (IA-1B) + (IIA - IIB) DIFFERENCE (IA-1B) + (IIA - IIB *) > 1 Minggu Sampai Dengan 2 Minggu > 1 week to 2 weeks Posisi penjualan spot dan derivatif yang masih berjalan Outstanding spot and derivative purchases Selisih Tagihan dan Kewajiban dalam Rekening Administratif Difference between Claims and Obligations in Administrative Accounts C Sampai Dengan 1 Minggu Up to 1 week 3.336.595 Angka-angka berdasarkan jatuh tempo sesuai dengan kontrak untuk yang memiliki jatuh tempo kontraktual dan/atau estimasi dengan menggunakan berbagai asumsi untuk yang tidak memiliki jatuh tempo kontraktual Termasuk Surat Berharga yang dijual dengan janji dibeli kembali (Repo) Diisi berdasarkan perkiraan diperoleh pembayaran atas kredit yang berdasarkan kontrak sudah jatuh tempo. Termasuk yang diperhitungkan dalam KPMM dan dilaporkan di LBU pada pos Modal Pinjaman Yang diperkirakan akan mempenaruhi arus kas (menjadi tagihan) Yang diperkirakan akan mempenaruhi arus kas (menjadi kewajiban) Figures based on maturity in accordance with contracts for those with contractual and/or estimated maturities using various assumptions for those who do not have a contractual maturity Including Securities sold under repurchase agreements (Repo) To be filled in based on the estimated payment for credit based on the contract that is due. Including those calculated in the CAR and reported in LBU in the Loan Capital post Which is expected to affect cash flow (to be invoiced) Which is expected to affect the cash flow (become a liability) 2021 Annual Report
306. 304 Sumber Daya Manusia Sumber Daya Manusia Human Resources 304 Tahunan 2021 Laporan
307. Human Resources 305 305 2021 Annual Report
308. 306 Sumber Daya Manusia Dalam menghadapi persaingan bisnis serta perkembangan teknologi yang kian pesat dan kompetitif , pengembangan SDM dirancang secara terstruktur, komprehensif, dan berjenjang bagi setiap karyawan di masing- masing level organisasi untuk mengembangkan dirinya baik secara personal maupun profesional. In the face of business competition as well as increasingly rapid and competitive technological developments, HR development is designed in a structured, comprehensive, and tiered manner for every employee at each level of the organization to develop themselves both personally and professionally. Strategi Manajemen Sumber Daya Manusia Human Resources Management Strategy Dalam menjalankan kegiatan bisnis, sumber daya manusia merupakan salah satu faktor terpenting yang harus dipenuhi. Memadainya sumber daya manusia yang memiliki kompetensi unggul dapat membantu Bank dalam bertumbuh mencapai akselerasi bisnis yang diinginkan. Guna mencapai tujuan tersebut, Bank BPD DIY senantiasa berusaha untuk menciptakan sumber daya manusia (SDM) yang unggul, berintegritas tinggi, kompeten, kreatif, serta profesional melalui pengelolaan SDM yang efektif dan tepat. In carrying out business activities, human resources become one of the most important factors that must be fulfilled. Adequate human resources with superior competence can assist the Bank in growing to achieve the desired business acceleration. In order to achieve this goal, Bank BPD DIY always strives to create human resources (HR) that are superior, high integrity, competent, creative, and professional through effective and appropriate HR management. Bank BPD DIY secara konsisten terus meningkatkan kualitas Sumber Daya Manusia (SDM) yang dimiliki melalui sistem pengembangan SDM yang dilakukan secara profesional dan proporsional. Dengan menerapkan pola pengelolaan SDM dengan model merit system (kebijakan dan manajemen SDM) yang komprehensif, Bank BPD DIY meyakini akan mampu melahirkan SDM yang unggul sehingga mampu menjawab semua tantangan dan membawa Bank BPD DIY menjadi bank yang terpercaya, istimewa dan menjadi pilihan masyarakat. Bank BPD DIY consistently continues to improve the quality of its Human Resources (HR) through a HR development system that is carried out professionally and proportionally. By implementing a HR management pattern with a comprehensive merit system (HR policy and management) model, Bank BPD DIY believes that it will be able to produce superior human resources so that it is able to answer all challenges and bring Bank BPD DIY to become a trusted, special and public choice bank. Guna mencapai tujuan tersebut, Bank BPD DIY terus berupaya untuk menciptakan SDM yang unggul, berintegritas tinggi, kompeten, kreatif, inovatif dan profesional. Bank BPD DIY juga memberikan apresiasi kepada para karyawan berprestasi yang telah mewujudkan target bisnis Bank. Apresiasi tersebut menjadi bentuk investasi internal yang akan mendorong pertumbuhan Perusahaan di masa mendatang. Di era digitalisasi perbankan, diperlukan SDM yang mampu menangkap peluang bisnis yang bersifat VUCA (Volatile, Uncertain, Complex and Ambiguous), sehingga diperlukan SDM yang inovatif, kreatif dan cepat dalam menghadapi perubahan bisnis yang semakin masif. In order to achieve this goal, Bank BPD DIY continues to strive to create superior human resources, high integrity, competent, creative, innovative and professional. Bank BPD DIY also gives appreciation to outstanding employees who have realized the Bank’s business targets. This appreciation is a form of internal investment that will drive the Company’s growth in the future. In the era of banking digitalization, human resources are needed who are able to capture business opportunities that are VUCA (Volatile, Uncertain, Complex and Ambiguous), so that innovative, creative and fast human resources are needed in the face of increasingly massive business changes. Laporan Tahunan 2021
309. 307 Human Resources Manajemen Sumber Daya Manusia Human Resources Management Kebijakan Rekrutmen Recruitment Policy Untuk memenuhi kuantitas sumber daya manusia sesuai kebutuhan bisnis , Bank secara berkala telah melakukan rekrutmen pegawai baru, baik pegawai operasional maupun pegawai non-operasional. Rekrutmen di Bank di atur dalam berbagai kebijakan antara lain: a. Surat Keputusan Direksi No. 0097/KP 1006 tanggal 01 April 1999 tentang Penerimaaan Pegawai sebagaimana telah disempurnakan beberapa kali terakhir dengan Surat Keputusan Direksi No. 0048/KP 1006 tanggal 26 Januari 2010. b. Surat Keputusan Direksi No. 0539/KP 1006 tanggal 13 Desember 2010 tentang Penerimaan Pegawai Berpengalaman. c. Surat Keputusan Direksi No. 0540/KP 1006 tanggal 13 Desember 2010 tentang Penerimaan Pegawai Berpengalaman Untuk Posisi Account Officer dan Marketing Officer. d. Surat Keputusan Direksi No. 0139/KP 1006 tanggal 21 Mei 2021 tentang Pegawai PKWTT (Perjanjian Kerja Waktu Tidak Tertentu). To meet the quantity of human resources according to business needs, the Bank has periodically recruited new employees, both operational employees and non-operational employees. Recruitment at the Bank is regulated in various policies, including: a. Decree of the Board of Directors No. 0097/KP 1006 dated April 1, 1999 regarding Employee Recruitment as has been amended several times, most recently by the Decree of the Board of Directors No. 0048/KP 1006 dated January 26th, 2010. b. Decree of the Board of Directors No. 0539/KP 1006 dated December 13, 2010 regarding the Admission of Experienced Employees. c. Decree of the Board of Directors No. 0540/KP 1006 dated December 13, 2010 concerning Admission of Experienced Employees for Account Officer and Marketing Officer positions. d. Decree of the Board of Directors No. 0139/KP 1006 dated May 21, 2021 regarding Indefinite Work Agreement of Employee. Pada tahun 2021, Bank baru melakukan transformasi digital antara lain: 1. Transformasi layanan digital 24 jam, yaitu ATM, Mobile Banking, CRM, CMS, dan lainnya akan mengurangi layanan via teller sehingga mengurangi penambahan SDM. In 2021, the new Bank carried out digital transformation, including: 1. The transformation of 24-hour digital services, namely ATM, Mobile Banking, CRM, CMS, and others reduced the services via tellers, thereby reducing the addition of human resources. 2. Internal business processes such as the process of discussing standard credit (e-swaguna) digitally and opening digital accounts, had an impact on employee efficiency. 3. Laku Pandai Agent Service was a service developed to perform the functions of a cash office. 2. Proses Bisnis Internal seperti proses pembahasan kredit standar (e-swaguna) secara digital dan pembukaan rekening digital, akan berdampak pada efisiensi pegawai. 3. Layanan Agen Laku Pandai yang akan dikembangkan untuk bisa melayani seperti fungsi Kantor Kas. Selain dampak dari Transformasi Digital, Bank juga terus melakukan peningkatan kompetensi SDM melalui sertifikasi, assessment dan pelatihan yang selanjutnya akan ditempatkan sesuai kompetensi masing-masing pegawai. Keputusan rekrutmen akan diambil setelah penataan SDM ini selesai, dan apabila Bank mengambil langkah rekrutmen maka rencanarencana rekrutmen akan dikaitkan/diselaraskan dengan kondisi masing-masing unit yang akan melakukan transformasi digital dengan program magang/PKWT secara bertahap dengan tetap mempertimbangkan kompetensi dan integritas. In addition to the impact of Digital Transformation, the Bank also continued to improve HR competencies through certification, assessment and training which would then be placed according to the competence of each employee. The recruitment decision would be taken after the HR arrangement was completed, and if the Bank took a recruitment step, the recruitment plans would be linked/aligned to the conditions of each unit that carried out digital transformation with the internship/PKWT program in stages while still considering competence and integrity. Selain itu, Bank telah melakukan perubahan struktur organisasi dan tata kelola organisasi, berdasarkan Peraturan Direksi Nomor 0002/OM 0001 tanggal 29 Oktober 2021 Tentang Furthermore, the Bank has changed its organizational structure and governance in accordance with the Board of Directors’ Regulation Number 0002/OM 0001 dated October 2021 Annual Report
310. 308 Sumber Daya Manusia Struktur Organisasi dan Surat Keputusan Direksi Nomor 0298 / OM 0001 tanggal 29 Oktober 2021 Tentang Buku Pedoman Perusahaan Tata Kerja Organisasi. 29, 2021 concerning Organizational Structure and the Board of Directors’ Decree Number 0298/OM 0001 dated October 29, 2021 concerning Company Manual of Organizational Work. Kebijakan Pengembangan Karir Career Development Policy Pengembangan karir diberikan kepada karyawan Bank BPD DIY untuk mengembangkan kariernya sesuai dengan bidang dan kompetensi yang dimiliki masing-masing karyawan. Pengembangan karir di Bank di atur dalam kebijakan yang tertuang dalam Surat Keputusan Direksi nomor 0141/KP 1006 tanggal 21 Mei 2021 tentang Sistem Pengembangan Karir. Program Pengembangan Karir di Bank BPD DIY meliputi: 1. Penempatan Pegawai Baru a. Penempatan pertama bagi pegawai baru didasarkan atas kebutuhan suatu unit kerja dengan memperhatikan: 1) Tingkat pendidikan. 2)Minat atau bakat dan ketrampilan pegawai bersangkutan yang diperoleh pada waktu seleksi dan wawancara. 3) Pengamatan hasil masa orientasi. b. Peningkatan wawasan pegawai baru, dilakukan dengan cara: 1)Setelah penempatan pertama, Bank akan melakukan rotasi secara teratur dan berkala untuk meningkatkan ketrampilan dan wawasan pegawai agar dapat lebih menguasai operasional perbankan secara utuh. 2) Pemindahan dari satu unit kerja ke unit kerja yang lain dapat dilakukan dalam selang waktu antara 1 (satu) sampai dengan 3 (tiga) tahun dengan memperhatikan hasil penilaian kinerja dan potensi, namun demikian karena kebutuhan bisnis, rotasi dapat dilakukan lebih cepat dari selang waktu tersebut. 2. Mutasi Pegawai a. Pengertian, Tujuan dan Prinsip Mutasi 1)Pengertian Mutasi atau perubahan posisi adalah perjalanan karir pegawai sejak yang bersangkutan mulai bekerja sampai dengan pegawai tersebut mengakhiri masa dinas, baik terbatas dalam suatu unit kerja atau antar unit kerja. 2) Tujuan Mutasi a) Sebagai sarana pengembangan kemampuan atau pengalaman pegawai. b) Untuk mengisi kebutuhan posisi. c) Sebagai sarana pengawasan. d) Untuk menghindari kejenuhan. 3) Prinsip Prinsip Mutasi a) Development Oriented, yaitu setiap mutasi dihubungkan dengan perkembangan karir pegawai atau pejabat yang bersangkutan sehingga pada hakikatnya setiap mutasi telah didahului suatu penilaian. Career development was given to Bank BPD DIY employees to develop their careers in accordance with the fields and competencies of each employee. Career development at the Bank was regulated in the policies contained in the Decree of the Board of Directors number 0141/KP 1006 dated May 21st, 2021 concerning the Career Development System. Career Development Programs at Bank BPD DIY included: 1. New Employee Placement a. The first placement for new employees was based on the needs of a work unit by taking into account: 1) Education level 2) Interests or talents and skills of the employee concerned obtained during the selection and interview. 3) Observation of the results of the orientation period. b. Improving the insight of new employees, was carried out by: 1) After the initial placement, the Bank rotated the employees on a regular basis to improve their abilities and gain a better understanding of banking operations as a whole. Laporan Tahunan 2021 2) Transfers from one work unit to another could be carried out in an interval of 1 (one) to 3 (three) years by taking into account the results of the performance and potential assessment, however, due to business needs, rotation might be carried out faster than the time interval. 2. Employee Transfer a. Definition, Purpose and Principle of Transfer 1) Definition A transfer or change in position refers to an employee’s career path from the time he or she begins working until the end of his or her service period, whether within or between work units. 2) Purpose of transfer a) As a means of developing the ability or experience of employees. b) To fill the position requirement. c) As a means of supervision. d) To avoid saturation. 3) Principles of Transfer a) Development Oriented, i.e. each transfer was associated with the career development of the employee or official concerned so that in essence every transfer has been preceded by an assessment.
311. 309 Human Resources b ) Job Oriented, yaitu bahwa pangkat seorang pegawai ditentukan oleh posisi atau jabatan yang disandang. c) Promotion from within, yaitu pengisian posisi atau jabatan dilakukan dengan mempromosikan pegawai dari dalam. 3. Peta Pengembangan Karir (Career Development Road Map) Program pengembangan karir merupakan rangkaian beberapa sistem SDM yang saling berkaitan meliputi: a. Penilaian Kinerja b.Pelatihan c.Assessment b) Job Oriented, namely that the rank of an employee was determined by the position or position held. c) Promotion from within, namely filling positions by promoting employees from within. 3. Career Development Road Map The career development program was a series of interrelated HR systems including: a. Performance assessment b.Training c.Assessment Program Pengembangan Kompetensi Pegawai Employee Competence Development Program Pengembangan kompetensi pegawai di Bank di atur dalam berbagai kebijakan antara lain: a. Peraturan Direksi No. 0002/OM 0001 tanggal 29 Oktober 2021 tentang Struktur Organisasi PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta. b. Surat Keputusan Direksi No. 0298/OM 0001 tanggal 29 Oktober 2021 tentang Buku Pedoman Perusahaan Tata Kerja Organisasi PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta. c. Surat Keputusan Direksi No. 0141/KP 1006 tanggal 21 Mei 2021 tentang Sistem Pengembangan Karir. d. Surat Keputusan Direksi No. 0374/KP 1006 tanggal 31 Desember 2021 tentang Sistem Manajemen Kinerja. The development of employee competence in the Bank was regulated in various policies, including: a. Board of Directors Regulation No. 0002/OM 0001 dated October 29, 2021 regarding the Organizational Structure of PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta b. Decree of the Board of Directors No. 0298/OM 0001 dated October 29, 2021 regarding the Company Manual for the Organization of PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta. c. Decree of the Board of Directors No. 0141/KP 1006 dated May 21, 2021 regarding Career Development System. d. Decree of the Board of Directors No. 0374/KP 1006 dated December 31, 2021 regarding Performance Management System. Tujuan program pengembangan kompetensi adalah sebagai berikut: a. Memastikan bahwa jabatan strategis baik struktural maupun profesional dapat diisi pada waktunya dengan tenaga yang kompeten dan berkualitas. b. Meningkatkan kompetensi pegawai melalui penugasan, pelatihan, pengalaman kerja agar siap mengemban tugas dan tanggung jawab lebih besar yang selaras dengan tuntutan bisnis dan strategi dalam rangka pencapaian tujuan Bank. c. Meningkatkan kepuasan pegawai dalam bekerja, karena adanya kepastian bahwa setiap pegawai berprestasi akan mendapatkan penghargaan yang sesuai dari Bank. d. Mempersiapkan calon pemimpin di masa depan. e. Memberikan Reward dan Punishment yang terkait dengan pengembangan karir secara objektif dan adil kepada semua pegawai. The goals of the competencies development program are as follows: a. Ensure that strategic positions, both structural and professional, could be filled on time with competent and qualified personnel. b. Improve employee competence through assignments, training, work experience so that they were ready to carry out greater duties and responsibilities in line with business demands and strategies in order to achieve the Bank’s goals. c. Increase employee satisfaction at work, because there was certainty that every outstanding employee would receive an appropriate award from the Bank. d. Prepare future leaders. e. Provide Reward and Punishment related to career development objectively and fairly to all employees. Untuk meningkatkan kualitas dan kompetensi para pegawai, manajemen Bank BPD DIY telah melakukan pengembangan sistem manajemen sumber daya manusia secara berkelanjutan. Pengembangan kompetensi ini dilaksanakan melalui berbagai program pendidikan dan pelatihan, yang diselenggarakan secara in house maupun bekerja sama dengan lembaga lain, The management of Bank BPD DIY built a long-term human resource management system to improve staff quality and competency. This competency development was accomplished through a variety of education and training programs, both in-house and in conjunction with external organizations, both banking and non-banking. Professional certification programs 2021 Annual Report
312. 310 Sumber Daya Manusia baik lembaga perbankan maupun non-perbankan . Selain itu, dilaksanakan pula program-program sertifikasi profesi, adapun pelaksanaan sertifikasi kepada pegawai sebagai berikut: Nama Sertifikasi Certification Name No 1 Sertifikasi Audit Intern Bank Bank Internal Audit Certification were also implemented, and employee certification was implemented as follows: Nama Pelatihan dan Level Training Name and Level Sertifikasi Audit Level Auditor / Auditor Level Audit Certification Jumlah Total 4 Sertifikasi Audit Level I / Level I Audit Certification 5 Sertifikasi Audit Level II / Level II Audit Certification 2 Sertifikasi Audit Level Supervisor / Supervisor Level Audit Certification 1 Uji Sertifikasi Audit Level 1 / Level 1 Audit Certification Test Ujian Sertifikasi Audit level Supervisor Supervisor Level Audit Certification Exam 18 3 33 2 Sertifikasi Barang Jasa Service Goods Certification Ujian Sertifikasi Pengadaan Barang/Jasa Pemerintah Government Goods/Services Procurement Certification Examination 3 Sertifikasi Dana Pensiun Pension Fund Certification Sertifikasai Manajemen Umum Dana Pensiun Pension Fund General Management Certificate 4 Sertifikasi General Banking General Banking Certification Uji Sertifikasi General Banking Level I General Banking Level I Certification Test 10 5       Sertifikasi Kepatuhan Perbankan Banking Compliance Certification Sertifikasi Kepatuhan I / I . Compliance Certification 21 Sertifikasi Kepatuhan II / Compliance Certification II 17 Sertifikasi Kepatuhan Level 2 / Level 2 Compliance Certification Sertifikasi Kredit Perbankan Banking Credit Certification Sertifikasi Manajemen Risiko Risk Management Certification 8 4 53 Sertifikasi Kredit Level I / Level I Credit Certification 4 Uji Sertifikasi Kredit Level I / Level I Credit Certification Test 16 Ujian Sertifikasi Kredit Level I / Level I Credit Certification Exam 20 Ujian Sertifikasi Manajeemn Risiko Lv 1 Batch 1 Risk Management Certification Exam Lv 1 Batch 1 36 Ujian Sertifikasi Manajemen Risiko Level 1 Batch 2 Risk Management Certification Exam Level 1 Batch 2 33 Ujian Sertifikasi Manajemen Risiko Level 2 Level 2 Risk Management Certification Exam 34 Ujian Sertifikasi Manajemen Risiko Level 3 Level 3 Risk Management Certification Exam 19 Ujian Sertifikasi Manajemen Risiko Level 1 Level 1 Risk Management Certification Exam 2 Ujian Sertifikasi Manajemen Risiko Level 3 Level 3 Risk Management Certification Exam 5 Ujian Sertifikasi Manajemen Risiko Level 4 Level 4 Risk Management Certification Exam 11 Ujian Sertifikasi Manajemen Risiko Level 1 Level 1 Risk Management Certification Exam 68 77   Sertifikasi Pembiayaan Syariah Perbankan Sharia Banking Financing Certification   Laporan Tahunan 2021 37 Uji Sertifikasi Kredit Level I / Level I Credit Certification Test Ujian Ulang Sertifikasi Manajemen Risiko Level 4 Level 4 Risk Management Certification Retest 8 3 Ujian Sertifikasi Kepatuhan Level 1 / Level 1 Compliance Certification Exam   7 3 Uji Sertifikasi Kepatuhan Level 1 / Level 1 Compliance Certification Test   6 20 3 211 Sertifikasi Pembiayaan Syariah Level 1 / Sharia Financing Certification Level 1 13 Sertifikasi Pembiayaan Syariah Level I Sharia Financing Certification Level I 14 Ujian Sertifikasi Pembiayaan Syariah Level I Sharia Financing Certification Exam Level I 14 41
313. 311 Human Resources Nama Sertifikasi Certification Name No Nama Pelatihan dan Level Training Name and Level Jumlah Total 9 Sertifikasi Teknologi Informasi Information Technology Certification Training Certified IT Procurement Expert (CITPE) Certified IT Procurement Expert (CITPE) training 6 10               Sertifikasi Treasury Dealer, Settlement, Dan Money Broker Treasury Dealer, Settlement and Money Broker Certification Sertifikasi Berbasis Kompetensi (PBK) - Jenjang Kualifikasi SPPUR 4 Setelmen Transaksi Tresuri Competency Based Certification (PBK) - SPPUR Qualification Level 4 Treasury Transaction Settlement 4 Sertifikasi Tresuri Tingkat Intermediate Intermediate Level Treasury Certification 1 Uji Kompetensi Sertifikasi Tresuri Dealer Dealer Treasury Certification Competency Test 3 Uji Kompetensi Tresuri Intermediate & Tresuri Syariah Intermediate Intermediate Treasury & Intermediate Sharia Treasury Competency Test 3 Ujian Sertifikasi Tresuri Tingkat Menengah Intermediate Treasury Certification Exam 2 Ujian Sertifikasi Tresuri Intermediate Intermediate Treasury Certification Exam 3 Ujian Sertifikasi Tresuri Syariah Intermediate Intermediate Sharia Treasury Certification Exam 2   20 Penilaian Kinerja Performance Assessment Sistem penilaian kinerja di Bank diatur dalam kebijakan yang tertuang dalam Surat Keputusan Direksi nomor 0374/KP 1006 tanggal 31 Desember 2021 tentang Sistem Manajemen Kinerja. Sistem Manajemen Kinerja (SMK) adalah suatu sistem yang diciptakan untuk memudahkan pemimpin mengelola kinerja organisasi dan pegawai yang menjadi tanggung jawabnya. The performance appraisal system at the Bank was regulated in the policies contained in the Decree of the Board of Directors number 0374/KP 1006 dated December 31, 2021 concerning Performance Management System. The Performance Management System (SMK) is a system created to facilitate leaders in managing organizational performance and the employees they are responsible for. Untuk mewujudkan Misi dan Visi Bank, Manajemen menentukan Strategi Bisnis Bank, yang diuraikan pada Rencana Jangka Panjang Bank (RJP) untuk jangka waktu 5 (lima) tahun, Rencana Bisnis Bank (RBB) untuk jangka waktu 3 (tiga) tahun dan Rencana Kerja Anggaran Tahunan (RKAT) untuk jangka waktu 1 (satu) tahun. 1. Strategi Bisnis Bank Dengan menggunakan model Balanced Scorecard, strategi bisnis Bank diterjemahkan menjadi: a. Peta Strategi, yang di dalamnya terdapat serangkaian sasaran strategis yang tersebar pada 4 (empat) perspektif yaitu: Keuangan, Nasabah, Proses Bisnis Internal, Pembelajaran dan pertumbuhan, dimana satu dengan lainnya memiliki hubungan sebab akibat. b. Score Card, yang menjelaskan KPI (Key Performance Indicator), Target, dan Inisiatif/Program Strategis dari setiap sasaran strategis. 2. Empat (4) Perspektif Balanced Scorecard: a. Perspektif Keuangan Berisi sasaran strategis yang menggambarkan keberhasilan Bank secara keuangan, antara lain peningkatan pendapatan, atau efektivitas biaya. b. Perspektif Nasabah To realize the Bank’s Mission and Vision, Management determined the Bank’s Business Strategy, which was described in the Bank’s Long Term Plan (RJP) for a period of 5 (five) years, the Bank’s Business Plan (RBB) for a period of 3 (three) years and the Annual Budget Work Plan (RKAT) for a period of 1 (one) year. 1. Bank Business Strategy By using the Balanced Scorecard model, the Bank’s business strategy was translated into: a. Strategy Map, in which there were a series of strategic objectives spread across 4 (four) perspectives, namely: Finance, Customers, Internal Business Processes, Learning and growth, where one another has a causal relationship. b. Score Card, which explained KPI (Key Performance Indicator), Target, and Initiative/Strategic Program of each strategic target. 2. Four Perspectives of Balanced Scorecard: a. Financial Perspective Containing strategic objectives that described the Bank’s financial success, including increasing revenue or cost effectiveness. b. Customer Perspective 2021 Annual Report
314. 312 Sumber Daya Manusia Berisi sasaran strategis yang menggambarkan bagaimana nasabah menilai kualitas /manfaat produk dan layanan yang dihasilkan, kualitas hubungan dengan nasabah, serta image Bank dari sudut pandang nasabah, antara lain peningkatan kepuasan nasabah, atau peningkatan market share. c. Perspektif Proses Bisnis Internal Berisi sasaran strategis yang ingin dicapai oleh Bank terkait dengan proses manajemen operasional, proses manajemen pelanggan, proses inovasi, dan prosesproses yang terkait dengan regulasi serta sosial. d. Perspektif Pembelajaran dan Pertumbuhan Berisi sasaran strategis yang ingin dicapai oleh Bank terkait dengan Human Capital (skills, training, knowledge), Information Capital (system, database, network), dan Organization Capital (culture, leadership, alignment, dan teamwork). Containing strategic objectives that described how customers assessed the quality/benefit of the products and services produced, the quality of relationships with customers, as well as the image of the Bank from the customer’s point of view, including increasing customer satisfaction or increasing market share. c. Internal Business Process Perspective Containing strategic targets to be achieved by the Bank related to operational management processes, customer management processes, innovation processes, and processes related to regulations and social. d. Learning and Growth Perspective Containing strategic targets to be achieved by the Bank related to Human Capital (skills, training, knowledge), Information Capital (system, database, network), and Organization Capital (culture, leadership, alignment, and teamwork). Kebijakan Remunerasi Remuneration Policy Remunerasi di Bank di atur dalam berbagai kebijakan antara lain: 1. Surat Keputusan Direksi No. 0065/KP 1006 tanggal 28 Februari 2011 tentang Sistem Remunerasi Pegawai sebagaimana telah disempurnakan beberapa kali terakhir dengan Surat Keputusan Direksi No. 0140/KP 1006 tanggal 21 Mei 2021. 2. Surat Keputusan Direksi No. 0206/KP 1006 tanggal 14 Agustus 2020 tentang Insentif Kinerja. 3. Surat Keputusan Direksi No. 0318/KP 1006 tanggal 23 Desember 2020 tentang Jasa Produksi Bagi Pegawai. Remuneration at the Bank was regulated in various policies, including: 1. Decree of the Board of Directors No. 0065/KP 1006 dated February 28, 2011 regarding the Employee Remuneration System as has been amended several times, most recently by the Decree of the Board of Directors No. 0140/KP 1006 dated May 21, 2021. 2. Decree of the Board of Directors No. 0206/KP 1006 dated August 14, 2020 regarding Performance Incentives. 3. Decree of the Board of Directors No. 0318/KP 1006 dated December 23, 2020 regarding Production Services for Employees. 4. Decree of the Board of Directors No. 0317/KP 1006 dated December 23, 2020 regarding Tantiem for Management. 5. Decree of the Board of Directors No. 0309/KP 1006 dated December 18, 2020 regarding Annual Prizes for Employees of PT Bank BPD DIY. 4. Surat Keputusan Direksi No. 0317/KP 1006 tanggal 23 Desember 2020 tentang Tantiem Bagi Pengurus. 5. Surat Keputusan Direksi No. 0309/KP 1006 tanggal 18 Desember 2020 tentang Hadiah Tahunan Bagi Pegawai PT Bank BPD DIY. Pelaksanaan Program Pensiun di Bank BPD DIY diberikan dengan Program Manfaat Pasti bagi seluruh pegawai tetap, program manfaat pasti dikelola oleh Dana Pensiun Bank BPD DIY. Laporan Tahunan 2021 For all permanent employees at Bank BPD DIY, the Pension Program was implemented through Program Manfaat Pasti, which was handled by the Bank BPD DIY Pension Fund.
315. 313 Human Resources Sistem Informasi Manajemen Sumber Daya Manusia Human Resource Management Information System Dalam mendukun pengelolaan Human Capital , Bank BPD DIY telah didukung sistem dan infrastruktur sebagai berikut: • Sistem Manajemen Sumber Daya Manusia • HRMIS (Human Resources Management Integration System) • Sistem KPI Online • Sistem Penerimaan Pegawai Online In supporting the management of Human Capital, Bank BPD DIY has been supported by the following systems and infrastructure: • Human Resource Management System • HRMIS (Human Resources Management Integration System) • Online KPI System • Online Employee Admission System Profil Divisi Sumber Daya Manusia Human Resources Division Profile Struktur Organisasi dan Tanggung Jawab Divisi Sumber Daya Manusia Organizational Structure and Responsibilities of Human Resources Division Direktur Umum General Affairs Directors Pemimpin Divisi Sumber Daya Manusia dan Umum Head of Human Resources and General Affairs Division Pemimpin Kelompok Pengadaan dan Aktiva Tetap Head of Procurement and Fixed Assets Group Pemimpin Kelompok Sekertaris Perusahaan Head of Corporate Secretary Group Divisi SDM dan Umum bertanggung jawab untuk: 1. Mengorganisasikan dan mengelola program-program perencanaan karier, perencanaan kaderisasi, sistem remunerasi, pengelolaan kinerja SDM, mentoring dan coaching, survei pegawai dan benchmarking praktik-praktik pengelolaan human capital, analisis beban kerja serta memantau pengembangan dan implementasi program- Pemimpin Kelompok Administrasi Kepegawaian Head of Employee Administration Group Pemimpin Kelompok Pemberdayaan SDM Head of HR Empowerment Grop HR and General Affairs Division has responsibilities on HR division regarding: 1.Organize and manage career planning programs, regeneration planning, remuneration systems, HR performance management, mentoring and coaching, employee surveys and benchmarking human capital management practices, analysis of workloads and monitoring the development and implementation of 2021 Annual Report
316. 314 2 . 3. 4. 5. Sumber Daya Manusia program tersebut agar dapat berjalan sesuai dengan rencana pengembangan human capital dan Rencana Bisnis Bank (RBB) serta rencana pengembangan Bank secara keseluruhan. Merancang dan mengorganisasikan perencanaan strategis human capital, rekrutmen, pengembangan program pelatihan dan pendidikan, serta pengembangan dan pemantauan nilainilai budaya kerja Bank berdasarkan ketentuan-ketentuan dan praktik-praktik pengelolaan SDM yang terbaik. Merancang dan mengembangkan sistem manajemen kinerja. Mengembangkan kebijakan sistem informasi manajemen kepegawaian, sistem penggajian, layanan khusus kepegawaian sesuai dengan peraturan dan penanganan hubungan kepegawaian yang efektif dan memastikan bahwa database pegawai terbarukan secara periodik. Pelaksanaan sosialisasi, edukasi, dan internalisasi budaya kerja Bank secara Bank wide. Laporan Tahunan 2021 these programs in order to run accordingly with plans for developing human capital and bank business plans (RBB) as well as overall bank business development plans. 2. Design and organize human capital strategic planning, recruitment, development of training and education programs, as well as development and monitoring of the Bank’s work culture values based on the best management provisions and human resource management practices. 3. Plan and develop performance management system. 4. Develop an employee information management system policy, payroll system and employee special service in accordance with the regulations and effective employee relation handling and ensure that staff databases are updated periodically. 5.Implementation of dissemination, education and internalization of the Bank’s work culture on a Bankwide basis.
317. 315 Human Resources Rencana Kerja Human Capital Tahun 2022 Human Capital Work Plan 2022 Bank BPD DIY telah memiliki rencana kerja untuk pengembangan human capital pada tahun 2022 antara lain : a. Meningkatkan kualitas SDM secara berkelanjutan serta pemenuhan kuantitas SDM sesuai dengan kebutuhan. b. Meningkatkan penerapan budaya kerja “ISTIMEWA” dan nilai-nilai utama “RAMAH”. c. Penyempurnaan sistem remunerasi pegawai. d. Penyempurnaan sistem penempatan dan mutasi pegawai. e. Finalisasi kamus kompetensi. f. Mengembangkan fungsi career-path dan job grading. g. Mengembangkan sistem MSDM yang terintegrasi. i. Melaksanakan program sertifikasi pegawai sesuai dengan standar Bank BPD DIY has set a work plan for human capital development in 2022, including: a. Improving the quality of human resources in a sustainable manner and fulfilling the quantity of human resources as needed. b. Improving the application of the “SPECIAL” work culture and the core values of “FRIENDLY”. c. Improving the employee remuneration system. d. Improving the employee placement and transfer system. e. Finalizing the Competency dictionary. f. Developing career-path and job grading functions. g. Developing an integrated HRM system. i. Implement employee certification programs according to standards Perubahan lingkungan bisnis yang sangat cepat, semakin kompleksnya usaha, serta persaingan bisnis yang semakin ketat membuat Bank dituntut untuk selalu menyesuaikan organisasi sesuai dengan kebutuhan bisnis dan mendukung Bank dalam memenangkan persaingan. Oleh karena itu, Bank senantiasa melakukan pengembangan organisasi yang responsif terhadap perubahan lingkungan persaingan dan sesuai dengan kebutuhan pengembangan Bank. Rapid changes in the business environment, increasingly complicated business, and increasingly strong business competition have pushed the Bank to constantly adapt its structure to meet the needs of the company and to assist the Bank in winning the competition. As a result, the Bank continued to build an organization that was sensitive to changes in the competitive market while also meeting the Bank’s development goals. Di era disrupsi teknologi dan pesatnya perkembangan digital banking, tren organisasi perbankan ke depan diperkirakan akan semakin ramping. Sejalan dengan perkembangan teknologi tersebut, perbankan harus mengkaji ulang strategi penambahan jaringan fisik maupun sumber daya manusia. Adanya pengembangan teknologi digital juga dapat mempercepat proses transaksi dan mampu menekan biaya operasional. In an era of technological disruption and rapid expansion of digital banking, financial institutions are projected to become thinner in the future. Banks must rethink their plans for expanding physical networks and human resources in light of these technological advancements. Digital technology advancements might also help to speed up transaction times and save operating costs. Kebutuhan sumber daya manusia akan terus berubah seiring dengan perkembangan teknologi digital. Beberapa peran sumber daya manusia diperkirakan juga akan tergeser oleh peran teknologi, terutama terkait fungsi pelayanan dan administrasi. Meskipun demikian, peran sumber daya manusia dalam proses analisis dan pengambilan keputusan tidak dapat sepenuhnya digantikan oleh teknologi. Meskipun teknologi dalam industri perbankan semakin berkembang, peran manusia tetaplah dibutuhkan. Oleh karena itu, ketersediaan sumber daya manusia yang memiliki kemampuan yang memadai baik dari sisi keahlian maupun ketrampilan mutlak diperlukan. With the advancement of digital technologies, human resource requirements will continue to evolve. Some human resource tasks, particularly those connected to service and administrative duties, are projected to be supplanted by the use of technology. However, technology will never be able to entirely replace human resources in the analytical and decision-making process. Despite the fact that technology in the banking industry is improving, humans are still required. As a result, the availability of human resources with suitable capabilities in terms of experience and skills is critical. 2021 Annual Report
318. 316 Teknologi Informasi Teknologi Informasi Information Technology 316 Tahunan 2021 Laporan
319. Information Technology 317 317 2021 Annual Report
320. 318 Teknologi Informasi Pemanfaatan teknologi informasi pada industri perbankan selalu berkembang dan dibutuhkan untuk kelangsungan bisnis bank , oleh karenanya penyempurnaan serta pengembangan layanan berbasis teknologi informasi harus selalu dilakukan secara tepat sasaran serta mengedepankan kepuasan nasabah. Pengembangan layanan-layanan beserta infrastruktur pendukung teknologi informasi pada Bank BPD DIY berfokus pada kecepatan respon terhadap kebutuhan bisnis dan selaras dengan aturan regulator. Bank BPD DIY telah berkomitmen terhadap pengembangan teknologi informasi dengan mendayagunakan aset teknologi secara baik untuk menopang perusahaan dalam menjawab kebutuhan bisnis yang terus berkembang secara cepat. Laporan Tahunan 2021 The use of information technology in the banking industry is constantly evolving, and it is necessary for the bank’s business to continue operating. As a result, the improvement and development of information technology-based services must always be targeted, and customer satisfaction must always be prioritized. At Bank BPD DIY, the development of services and information technology supporting infrastructure was focused on speed of responsiveness to business needs while also adhering to regulatory requirements. Bank BPD DIY has been committed to the advancement of information technology by effectively employing technological assets to assist the organization in reacting to quickly changing business needs.
321. 319 Information Technology Master Plan Teknologi Informasi Information Technology Master Plan Perencanaan jangka panjang dalam pengembangan teknologi informasi Bank BPD DIY , tertuang dalam master plan teknologi informasi periode 2018 – 2022. Master plan teknologi informasi ini berisi kondisi terkini teknologi informasi, tujuan, serta kebutuhan ke depan yang dikemas dalam roadmap rencana strategis teknologi informasi. Long-term planning in the development of information technology at Bank BPD DIY, was contained in the information technology master plan for the period 2018 – 2022. This information technology master plan contained the latest information technology conditions, goals, and future needs that were packaged in the information technology strategic plan roadmap. Bank BPD DIY berupaya menjalankan master plan teknologi informasi terutama dalam mewujudkan rencana bisnis strategis yang telah ditargetkan dengan berfokus pada digital banking guna mencapai sasaran strategik menjadi “banking anywhere”. Wujud dari implementasi digital banking pada bank yaitu pengembangan secara berkelanjutan terhadap fitur-fitur pada delivery channel eksisting dalam rangka mempermudah nasabah dalam bertransaksi non tunai. Bank BPD DIY aimed to create an information technology master plan, focused on digital banking in order to accomplish the strategic goal of being “banking anywhere.” The ongoing development of features on the existing delivery channel to assist clients in non-cash transactions was the expression of digital banking deployment at banks. Strategi teknologi informasi lain juga selalu dijalankan oleh bank meliputi peningkatan infrastruktur teknologi informasi sebagai pendukung performansi layanan perbankan, pengembangan berkelanjutan terhadap core banking system, pengembangan terhadap sistem pembayaran, otomasi prosesproses internal, dan pengembangan lain yang sesuai dengan kebutuhan bisnis dan aturan regulator. Pengelolaan teknologi informasi Bank BPD DIY dalam menjalankan strategi tersebut, didukung oleh SDM dan organisasi teknologi informasi yang terus ditingkatkan kapabilitasnya untuk dapat menunjang operasional bisnis bank secara optimal. Other information technology strategies, such as improving information technology infrastructure to support the performance of banking services, continuous development of the core banking system, development of payment systems, automation of internal processes, and other developments in accordance with business needs and regulatory regulations, were always carried out by banks. The information technology management of Bank BPD DIY in carrying out this plan was backed up by HR and IT departments whose capabilities were constantly being developed in order to best serve the bank’s business operations. Inovasi Teknologi Informasi Information Technology Innovation Persaingan bisnis dalam dunia perbankan di Indonesia semakin tinggi dan ketat. Inovasi produk dan layanan bank menjadi salah satu strategi untuk meningkatkan kepuasan nasabah. Bisnis perbankan ke depan akan dipengaruhi oleh kebutuhan nasabah, perkembangan teknologi, dan pemenuhan standar regulasi. Business competition in the banking world in Indonesia is getting higher and tighter. Innovation in bank products and services is one strategy to increase customer satisfaction. The banking business in the future will be influenced by customer needs, technological developments, and compliance with regulatory standards. 2021 Annual Report
322. 320 Teknologi Informasi Pandemi COVID-19 yang terjadi saat ini , menyebabkan dampak yang signifikan terhadap berbagai sektor perekonomian di Indonesia, termasuk sektor perbankan. Digitalisasi layanan perbankan menjadi solusi strategis bagi bank dalam menghadapi tantangan di tengah pandemi. Bank BPD DIY telah menjawab tantangan tersebut dengan melakukan peningkatan layanan-layanan perbankan berbasis teknologi informasi agar memudahkan nasabah dalam melakukan transaksi. The current COVID-19 pandemic had a significant impact on various sectors of the economy in Indonesia, including the banking sector. Bank BPD DIY has answered this challenge by improving banking services based on information technology to make it easier for customers to make transactions. Sepanjang tahun 2021, Bank BPD DIY telah mengimplementasikan berbagai inovasi teknologi informasi antara lain: 1. Peningkatan fitur-fitur pada delivery channel (ATM, Mobile Banking, LAKU PANDAI, EDC) a. ATM – penambahan fitur pembayaran pajak daerah Kulon Progo, samsat DIY, retribusi online rusunawa Pemerintah Provinsi DIY, sistem pembayaran akademik (Universitas Atma Jaya, Universitas Aisyiyah Yogyakarta, SMK Muhammadiyah 2, SMAN 1 Sentolo, SMAN 1 Sedayu, dan SMAN 1 Lendah). Throughout 2021, Bank BPD DIY has implemented various information technology innovations, including: b. Mobile Banking – penambahan fitur pembayaran PLN (prepaid, postpaid, dan non tagihan listrik) dan pembayaran Samsat DIY. c. LAKU PANDAI – penambahan fitur pembayaran pajak daerah Kulon Progo dan Bantul, serta retribusi online (Pemerintah Provinsi DIY, Pemerintah Kota Yogyakarta, dan Pemerintah Kabupaten Bantul). d. EDC – penambahan layanan keagenan (transfer antar bank dan on us, tarik tunai, PLN postpaid). 2. Penambahan layanan elektronifikasi retribusi billing (retribusi online Pemerintah Provinsi DIY, Pemerintah Kota Yogyakarta, dan Pemerintah Kabupaten Bantul) 3. Penambahan layanan pembayaran pajak daerah (Kabupaten Kulon Progo). 4. Pengembangan SP2D Online (Pemerintah Kota Yogyakarta, Pemerintah Kabupaten Bantul, Pemerintah Provinsi DIY). 5. Sistem Pembayaran Akademik – Host-to-Host (Universitas Atma Jaya Yogyakarta dan Universitas Aisyiyah Yogyakarta) dan Non Host-to-Host (SMK Muhammadiyah 2 Yogyakarta, SMAN 1 Sentolo, SMAN 1 Sedayu, SMAN 1 Lendah, SMAN 1 Karangmojo, SMK Kesehatan Sadewa). 6. Penambahan PT Bimasakti Multi Sinergi – JogjaKita sebagai mitra payment multibiller online atas transaksi penerimaan pembayaran PBB (Kota Yogyakarta, Gunungkidul, Kulon Progo, Bantul, dan Sleman), pajak daerah (Kota Yogyakarta, Gunungkidul, Bantul, dan Sleman), retribusi (Provinsi DIY, Kota Yogyakarta, Sleman, Gunungkidul, dan Bantul) dan Samsat DIY. 7. Penambahan layanan pembayaran Samsat DIY pada Dompet Anak Bangsa – GOPAY. Laporan Tahunan 2021 1. Improving features on delivery channels (ATM, Mobile Banking, LAKU PANDAI, EDC) a. ATM – adding features for paying local taxes in Kulon Progo, DIY Samsat, online retribution for the Yogyakarta Provincial Government flats, academic payment systems (Atma Jaya University, ‘Aisyiyah University of Yogyakarta, Muhammadiyah 2 Vocational High School, Sentolo 1 Senior High School, Sedayu 1 Senior High School, and Lendah Senior High School). b. Mobile Banking – adding PLN payment features (prepaid, postpaid, and non-electricity bills) and DIY Samsat payments. c. LAKU PANDAI – adding features for paying local taxes in Kulon Progo and Bantul, as well as online user fees (DIY Provincial Government, Yogyakarta Municipality Government, and Bantul Regency Government). d. EDC –adding agency services (interbank transfers and on us, cash withdrawals, postpaid PLN). 2. Adding electronification service for billing retribution (online levies for DIY Provincial Government, Yogyakarta Municipality Government, and Bantul Regency Government) 3. Adding local tax payment services (Kulon Progo Regency). 4.Developing SP2D (Fund Disbursement Order) Online (Yogyakarta Municipality Government, Bantul Regency Government, DIY Provincial Government). 5. Academic Payment System – Host-to-Host (Atma Jaya University of Yogyakarta and ‘Aisyiyah University of Yogyakarta) and Non Host-to-Host Muhammadiyah 2 Vocational High School of Yogyakarta, Sentolo 1 Senior High School, Sedayu 1 Senior High School, Lendah 1 Senior High School, Karangmojo 1 Senior High School, and Sadewa Health Vocational School). 6. Adding PT Bimasakti Multi Sinergi – JogjaKita as an online multibiller payment partner for property tax payment receipt transactions (Yogyakarta Municipality, Gunungkidul, Kulon Progo, Bantul, and Sleman), local taxes (Yogyakarta Municipality, Gunungkidul, Bantul, and Sleman), user fees ( DIY Province, Yogyakarta Municipality, Sleman, Gunungkidul, and Bantul) and DIY Samsat. 7. Adding Samsat DIY payment service to Dompet Anak Bangsa – GOPAY.
323. 321 Information Technology Availability dan Infrastruktur Teknologi Informasi Information Technology Availability And Infrastructure Performansi layanan perbankan didukung oleh infrastruktur yang dikelola dengan baik , yang meliputi Data Center (DC) dan Disaster Recovery Center (DRC). DC dan DRC serta seluruh kantor Bank BPD DIY dihubungkan oleh jaringan komunikasi data dalam menjalankan kebutuhan operasional Bank. The performance of banking services is supported by wellmanaged infrastructure, which includes the Data Center (DC) and Disaster Recovery Center (DRC). DC and DRC as well as all Bank BPD DIY offices are connected by a data communication network in carrying out the Bank’s operational needs. Bank BPD DIY melakukan penerapan beberapa infrastruktur lain sebagai pendukung teknologi informasi untuk memitigasi jika terjadi hal-hal yang menghambat jalannya operasional bank. Infrastruktur tersebut antara lain: 1.Penggunaan Uninterruptable Power System (UPS) dan genset gedung yang berfungsi menjamin sumber daya listrik ke DC dan DRC saat sumber daya listrik dari PLN terhenti. 2. Fire Protection System guna mengantisipasi kebakaran di ruang DC dan DRC. 3. Precission Air Conditioning berfungsi mengatur suhu dan kelembaban dalam ruang DC dan DRC pada kondisi tertentu sehingga dapat menjaga kinerja perangkat-perangkat di dalamnya. 4. Penerapan sistem keamanan jaringan (network security) untuk menjaga keamanan informasi dan keamanan jaringan data. 5. Network Monitoring System (NMS) yang berfungsi sebagai pemantau performansi jaringan komunikasi data di seluruh area pelayanan bank. 6. IT Monitoring berfungsi untuk memantau availability mesin ATM serta layanan lain di seluruh area pelayanan bank. 7. Close Circuit Television (CCTV) berfungsi untuk memantau segala aktifitas di lingkungan bank. 8.Manajemen access control guna membatasi hak akses terhadap pihak yang tidak berkepentingan. Bank BPD DIY implemented several other infrastructures to support information technology to mitigate anything that hindered the bank’s operations. The infrastructure includes: 1. The use of an Uninterruptable Power System (UPS) and building generators which functions to ensure the power supply to DC and DRC when the power source from PLN stops. 2. Fire Protection System to anticipate fires in DC and DRC rooms. 3.Precision Air Conditioning functions to regulate temperature and humidity in DC and DRC spaces under certain conditions so as to maintain the performance of the devices inside. 4. Application of network security systems to maintain information security and data network security. 5. Network Monitoring System (NMS) which functioned to monitor the performance of data communication networks in all areas of the Bank’s service. 6. ATM Monitoring functions to monitor the availability of ATM machines in all service areas of the Bank. 7. Close Circuit Television (CCTV) functions to monitor all activities within the Bank. 8. Access control management to limit access rights to unauthorized parties. 2021 Annual Report
324. 322 Teknologi Informasi Kebijakan dan Tata Kelola Teknologi Informasi Information Technology Policy And Governance Bank BPD DIY menerapkan tata kelola teknologi informasi sesuai dengan aturan Otoritas Jasa Keuangan (OJK) yang tertuang dalam Peraturan OJK No. 13/POJK.03/2020 tentang Perubahan Atas POJK No. 38/POJK.03/2016 tentang Penerapan Manajemen Risiko dalam Penggunaan Teknologi Informasi Oleh Bank Umum dan Surat Edaran OJK No. 21/SEOJK.03/2017 tentang Penerapan Manajemen Risiko dalam Penggunaan Teknologi Informasi Oleh Bank Umum. Di dalam aturan tersebut, disebutkan bahwa bank wajib memiliki kebijakan, standar, dan prosedur penggunaan teknologi informasi paling sedikit meliputi aspek manajemen, pengembangan dan pengadaan, operasional teknologi informasi, jaringan komunikasi, pengamanan informasi, rencana pemulihan bencana, layanan perbankan elektronik, penggunaan pihak penyedia jasa teknologi informasi, dan penyediaan jasa teknologi informasi oleh bank. Bank BPD DIY implemented Information Technology governance in accordance with the regulations of the Financial Services Authority (OJK) as stipulated in OJK Regulation Number 13/POJK.03/2020 concerning Amendments to POJK No. 38/POJK.03/2016 concerning the Implementation of Risk Management in the Use of Information Technology by Commercial Banks and OJK Circular No. 21/SEOJK.03/2017 concerning the Implementation of Risk Management in the Use of Information Technology by Commercial Banks. The regulation states that banks were required to have policies, standards and procedures for the use of information technology at least covering the following aspects: management, development and procurement, information technology operations, communication networks, information security, disaster recovery plans, electronic banking services, use of parties. information technology service providers, and the provision of information technology services by banks. Bank BPD DIY telah memiliki aturan-aturan sesuai dengan arahan dari OJK sebagai wujud mitigasi risiko terhadap penggunaan teknologi informasi, serta sebagai acuan dalam pengambil keputusan manajemen terhadap teknologi informasi yang berdampak pada kebutuhan bisnis. Penerapan tata kelola teknologi informasi Bank BPD DIY dilakukan dengan mengedepankan kecepatan respon terhadap kebutuhan bisnis serta aturan dari regulasi tanpa mengabaikan aspek risiko, keamanan data, kehandalan, kesinambungan pemeliharaan sistem serta efektifitas pengembangan layanan. Kebijakan dan tata kelola teknologi informasi didukung oleh aspek-aspek berikut: a.Brainware Pengelolaan teknologi informasi Bank BPD DIY didukung oleh tenaga ahli bidang teknologi informasi yang handal dan mumpuni sesuai dengan kompetensi bidang TI. b.Software Untuk mendukung strategi bisnis Bank, pengembangan software mayoritas dilakukan secara in-house development yang didukung dengan beberapa framework pengembangan yang ter-update. Pelaksanaan pengembangan software tersebut dilakukan dengan mengacu kepada kebijakan bank yang ada. c. Hardware dan Infrastruktur Sistem teknologi informasi pada Bank BPD DIY didukung oleh perangkat-perangkat yang memadai, seperti hardware server Data Center (DC) dan Disaster Recovery Center (DRC), delivery channel ATM, delivery channel EDC Collection dan EDC Mini ATM, serta jaringan komunikasi data di seluruh kantor. Adapun dilakukan penerapan sistem keamanan jaringan (network security) untuk menjaga keamanan informasi dan keamanan jaringan data (keamanan siber). Bank BPD DIY owned rules in accordance with the direction of the FSA as a form of mitigating risks that might arise related to the use of information technology, as well as a reference in management decision making on information technology that had an impact on business needs. The implementation of information technology governance at Bank BPD DIY is carried out by prioritizing the speed of response to business needs and regulations without ignoring aspects of risk, data security, reliability, continuity of system maintenance and effectiveness of service development. Information technology policies and governance are supported by the following aspects: Laporan Tahunan 2021 a.Brainware Information technology management at Bank BPD DIY was supported by reliable and qualified information technology experts in accordance with IT competencies. b.Software To support the Bank’s business strategy, the majority of software development was carried out in-house development supported by several updated development frameworks. The implementation of the software development was carried out by referring to the existing bank policies. c. Hardware dan Infrastructure The information technology system at Bank BPD DIY was supported by adequate devices, such as Data Center (DC) and Disaster Recovery Center (DRC) server hardware, ATM delivery channels, EDC Collection and EDC Mini ATM delivery channels, as well as data communication networks throughout office. In order to preserve information and data network security, a network security system (network security) must be implemented (cyber security). Bank
325. 323 Information Technology Pengelolaan infrastruktur bank , seperti DC dan DRC serta kemananan jaringan data / keamanan siber dilakukan secara mandiri oleh bank dengan mengacu kepada kebijakan yang ada. infrastructure management, such as DC and DRC, as well as data network security/cyber security, were handled separately by banks based on current policies. Aspek-aspek tata kelola bidang teknologi informasi tersebut akan selalu diperbaharui, agar mampu bersaing secara kompetitif dalam rangka menghadapi era digital banking. These parts of information technology governance will be updated on a regular basis in order to remain competitive in the face of the digital banking era. Struktur Pengelola Teknologi Informasi Structure of Information Technology Management Bank BPD DIY memiliki Divisi pengelola teknologi informasi yang dibentuk sebagai komitmen perusahaan dalam pengelolaan teknologi informasi. Hal tersebut tertuang dalam struktur organisasi Bank BPD DIY sebagai berikut: Bank BPD DIY has an information technology management division which was formed as the company’s commitment to managing information technology. This is stated in the organizational structure of Bank BPD DIY as follows:: Direktur Umum General Affairs Directors Pemimpin Divisi Teknologi Informasi Head of Information Technology Division Pemimpin Kelompok Perencanaan TI Head of IT Planning Group Pemimpin Kelompok Pengembangan TI Head of IT Development Group Penerapan struktur organisasi tersebut, mendukung berjalannya tata kelola teknologi informasi menjadi lebih optimal dan sesuai dengan siklus hidup pengembangan sistem teknologi informasi. Masing-masing kelompok tersebut mempunyai peran dalam proses pengembangan sebuah sistem teknologi informasi secara berkesinambungan. Proses tersebut dimulai dari perencanaan, analisa, pengembangan, implementasi, serta pemeliharaan yang dilakukan secara terstruktur sesuai dengan aturan yang telah ada, untuk menjaga keberlangsungan layanan teknologi informasi bank. Komitmen Bank BPD DIY terhadap pengembangan teknologi informasi, turut serta didukung oleh peran masing-masing unit kerja didalamnya. Seluruh unit kerja terus berupaya agar keselarasan antara penerapan teknologi informasi dengan kebutuhan bisnis selalu terjaga. Pemimpin Kelompok Quality Assurance TI Head of IT Quality Assurance Group Pemimpin Kelompok Operasional TI Head of IT Operations Group The implementation of the organizational structure supports the implementation of information technology governance to be more optimal and in accordance with the information technology system development life cycle. Each of these groups has a role in the process of developing an information technology system on an ongoing basis. The process starts from planning, analysis, development, implementation, and maintenance which is carried out in a structured manner in accordance with existing regulations, to maintain the continuity of bank information technology services. Bank BPD DIY’s commitment to the development of information technology is also supported by the role of each work unit in it. All work units continue to strive so that the alignment between the application of information technology and business needs is always maintained. 2021 Annual Report
326. 324 Teknologi Informasi Strategi Pengembangan Teknologi Informasi Ke Depan The Information Technology Development Strategy Plan Bank BPD DIY secara rutin telah menyusun rencana pengembangan dan strategi teknologi informasi jangka pendek sebagai bentuk upaya dalam mencapai tujuan dari roadmap pada Master Plan Teknologi Informasi . Strategi yang telah disusun, terbagi menjadi beberapa sasaran yaitu peningkatan infrastruktur, pengembangan core banking system, serta pengembangan sistem pembayaran, delivery channel, sistem compliance, otomasi proses internal, pembinaan bidang, serta tata kelola teknologi informasi. Bank BPD DIY has routinely drawn up short-term information technology development plans and strategies as an effort to achieve the objectives of the roadmap in the Information Technology Master Plan. The strategies that have been prepared were divided into several targets, namely infrastructure improvement, core banking system development, as well as payment system development, delivery channels, compliance systems, internal process automation, field development, and information technology governance. Sasaran infrastruktur yang dimaksud adalah dengan melakukan peningkatan infrastruktur teknologi informasi untuk Data Center (DC), Disaster Recovery Center (DRC), jaringan komunikasi data, beserta kemananannya (network security). Sasaran pengembangan core banking system, yaitu kegiatan pengembangan terhadap core banking system Bank BPD DIY dengan melakukan penyesuaian terhadap regulasi, standar akuntansi, reporting, dan kebutuhan bisnis bank. The intended infrastructure target was to improve the information technology infrastructure for the Data Center (DC), Disaster Recovery Center (DRC), data communication network, and its security (network security). The target for the development of the core banking system was the development of the core banking system of Bank BPD DIY by making adjustments to regulations, accounting standards, reporting, and bank business needs. Sasaran pengembangan sistem pembayaran yaitu berkaitan dengan implementasi layanan pembayaran seperti pengembangan virtual account, dukungan terhadap program digitalisasi penerimaan daerah antara lain Bea Perolehan Hak The payment system development targets were related to the implementation of payment services such as virtual account development, support for the digitization program for Laporan Tahunan 2021
327. Information Technology atas Tanah dan Bangunan (BPHTB) dan retribusi. Adapun pengembangan layanan pembayaran online lainnya yaitu integrasi dengan sistem keuangan daerah Surat Perintah Pencairan Dana (SP2D) online dan Sistem Informasi Pemerintahan Daerah (SIPD), serta sistem pembayaran akademik. 325 regional revenues, including BPHTB (Land and Building Rights Acquisition Fee) and user fees. As for the development of other online payment services, namely integration with the SP2D (Fund Disbursement Order) online regional financial system and SIPD (local government information system), as well as the academic payment system. Pada sasaran pengembangan delivery channel, Bank BPD DIY berupaya melakukan penambahan serta peningkatan fitur terhadap delivery channel yang dimiliki bank. Pada delivery channel Mobile Banking, akan dilakukan pengembangan fitur pembayaran PLN, MPN, sistem pembayaran akademik, layanan BI-FAST dan QRIS CPM. Pada delivery channel LAKU PANDAI akan dilakukan pengembangan fitur pembayaran PLN dan MPN. Pada delivery channel CMS akan dilakukan pengembangan layanan BI-FAST, serta pengembangan delivery channel LAKU PANDAI untuk agen syariah. In the delivery channel development target, Bank BPD DIY added and improved features to the bank’s delivery channel. In the Mobile Banking delivery channel, PLN, MPN, academic payment systems, BI-FAST and QRIS CPM services would be developed. In the LAKU PANDAI delivery channel, PLN and MPN payment features would be developed. In the CMS delivery channel, BI-FAST service development would be carried out, as well as LAKU PANDAI delivery channel development for sharia agents. Sasaran pengembangan sistem terkait compliance yaitu pemenuhan komitmen bank terhadap aturan regulator untuk mengembangkan sistem-sistem tertentu. Bank melakukan pengembangan sistem yang wajib diterapkan sesuai dengan arahan regulator seperti BI-ANTASENA dan sistem layanan integrasi keuangan (SLIK). The target of developing a compliance-related system was to fulfill the bank’s commitment to regulatory regulations to develop certain systems. The Bank developed systems that must be implemented in accordance with regulatory directives such as BI-ANTASENA and the financial integration service system. Sasaran pengembangan otomasi proses-proses internal meliputi pengembangan sistem teknologi informasi untuk optimalisasi proses-proses bisnis internal guna meningkatkan efektifitas dan efisiensi proses-proses internal. Pengembangan otomasi proses-proses internal meliputi pengembangan pembukaan rekening tabungan secara digital, loan origination system (LOS), sistem pelaporan, card reader E-KTP, sistem informasi kurs valuta asing, human resources management information system, dashboard kinerja keuangan, dan lainnya. The target of the development of automation of internal processes included the development of information technology systems for optimizing internal business processes in order to increase the effectiveness and efficiency of internal processes. The development of automation of internal processes included the development of digital savings account openings, loan origination systems (LOS), reporting systems, E-KTP card readers, foreign exchange rate information systems, human resources management information systems, financial performance dashboards, and others. Sasaran terakhir adalah pembinaan bidang teknologi informasi serta tata kelola teknologi informasi yaitu akan dilakukan perumusan master plan teknologi informasi untuk 5 (lima) tahun mendatang dan persiapan perumusan arsitektur data warehouse dan core banking system. The final goal was to advance the field of information technology and information technology governance, specifically to design an information technology master plan for the next 5 (five) years and to prepare the data warehouse architecture and core banking system. 2021 Annual Report
328. 326 Tata Kelola Perusahaan Tata Kelola Perusahaan Corporate Governance Laporan Tahunan 2021
329. Corporate Governance 327 2021 Annual Report
330. 328 Tata Kelola Perusahaan (Good Corporate Governance/GCG) merupakan suatu tata cara pengelolaan perusahaan sehingga menciptakan nilai tambah (value added) untuk semua pemangku kepentingan yang bertujuan untuk menjamin agar tujuan dapat tercapai dengan menggunakan sumber daya yang ada dengan seefisien mungkin. Bank BPD DIY, sebagai bank yang tumbuh dan berkembang, menyadari bahwa pentingnya tata kelola lebih dari sekedar kepatuhan atas peraturan yang wajib dilaksanakan, namun selalu berupaya menjadikan tata kelola yang baik sebagai budaya yang diimplementasikan secara berkelanjutan dan transparan. Dengan memahami dan menjalankan tata kelola, akan mampu menjaga dan meningkatkan daya saing Bank BPD DIY dalam bisnis dan pencapaian visinya. Dalam mengelola tata kelola perusahaan, Bank senantiasa berpedoman pada ketentuan yang telah diterbitkan oleh regulator, antara lain Peraturan Otoritas Jasa Keuangan (POJK) nomor 55/POJK.03/2016 tanggal 7 Desember 2016 tentang Penerapan Tata Kelola Bagi Bank Umum dan Surat Edaran Otoritas Jasa Keuangan nomor 13/ SEOJK.03/2017 tentang Penerapan Tata Kelola Bagi Bank Umum, serta mengedepankan aspek-aspek pengelolaan bank yang sehat. Tata Kelola Perusahaan Good Corporate Governance (GCG) is a procedure for managing a company to create added value for all stakeholders which aims to ensure that objectives can be achieved by using existing resources as efficiently as possible. Bank BPD DIY, as a growing and developing bank, realized that the importance of governance was more than just compliance with regulations that had to be implemented, but strived to make good governance a culture implemented in a sustainable and transparent manner. By understanding and implementing governance, it was able to maintain and improve the competitiveness of Bank BPD DIY in business and the achievement of its vision. In managing corporate governance, the Bank adhered to the regulations issued by the regulator, including the Financial Services Authority Regulation (POJK) number 55/POJK.03/2016 dated December 7, 2016 concerning the Implementation of Governance for Commercial Banks and the Service Authority Circular Letter. Finance number 13/SEOJK.03/2017 concerning the Implementation of Good Corporate Governance for Commercial Banks, as well as prioritizing aspects of sound bank management. Tujuan dan Manfaat Penerapan Tata Kelola Perusahaan Objectives and Benefits of Corporate Governance Implementation Penerapan tata kelola perusahaan di lingkungan Bank bertujuan untuk: 1. Mewujudkan Bank BPD DIY sebagai Bank yang lebih sehat, dapat diandalkan dan kompetitif. 2. Menjaga kelangsungan usaha Bank dalam jangka panjang sehingga tujuan Bank dapat tercapai dengan baik. 3. Memaksimalkan nilai Bank bagi stakeholder. 4. Meningkatkan keyakinan dan kepercayaan pemegang saham dan stakeholders terhadap Bank. 5. Menjamin kesehatan dan pertumbuhan bisnis Bank secara berkesinambungan. 6. Mendukung pengelolaan sumber daya Bank secara lebih efisien dan efektif. 7. Mengoptimalkan pengelolaan risiko yang sesuai dengan strategi bisnis. 8. Mendorong seluruh Organ Bank untuk membuat keputusan dan menjalankan tindakan dengan dilandasi nilai moral yang tinggi dan kepatuhan terhadap peraturan perundangundangan, serta kesadaran akan adanya tanggung jawab sosial Bank. Laporan Tahunan 2021 Implementation of Corporate Governance in the Company aims to: 1. Realize Bank BPD DIY as a sound, reliable, and competitive Bank. 2. Maintain Bank business in the long term to achieve the Bank’s objectives. 3. Maximize the Bank value for the stakeholders. 4. Improve the trust and confidence of the shareholders and stakeholders to the Bank. 5. Ensure soundness and growth of the Bank’s business continuously. 6. Support the management of the Bank’s resources to be more effective and efficient. 7. Optimize risk management in accordance with business strategy. 8. Encourage all Bank Organs to make decision and conduct actions based on high morale and compliance to the laws and regulations, as well as awareness of corporate social responsibility of the Company.
331. 329 Corporate Governance Implementasi Tata Kelola Perusahaan Corporate Governance Implementation Sebagai fondasi utama dalam membentuk infrastruktur dan budaya korporasi yang kokoh , Bank BPD DIY menyadari pentingnya penerapan GCG dalam meningkatkan kinerja Bank, melindungi kepentingan para pemangku kepentingan serta untuk menjaga kepatuhan terhadap peraturan perundangundangan serta nilai-nilai etika yang berlaku secara umum pada industri perbankan. Implementasi GCG di lingkungan Bank BPD DIY mengacu pada 5 (lima) prinsip dasar, yaitu: 1. Transparansi, yaitu keterbukaan dalam mengemukakan informasi yang material dan relevan serta keterbukaan dalam melaksanakan proses pengambilan keputusan. Prinsip transparansi dilaksanakan antara lain: a. Bank BPD DIY melakukan keterbukaan informasi secara jelas benar dan akurat dengan memperhatikan prinsip kerahasiaan bank sesuai ketentuan perundangundangan yang berlaku. b. Keterbukaan informasi yang dilakukan Bank dapat diakses oleh seluruh pemangku kepentingan sesuai dengan haknya. c. Kebijakan Bank tertulis dan dikomunikasikan kepada pemangku kepentingan yang berhak memperoleh informasi tersebut. 2. Akuntabilitas, yaitu kejelasan fungsi dan pelaksanaan pertanggungjawaban organ Bank sehingga pengelolaannya berjalan secara efektif. Prinsip akuntabilitas dilaksanakan antara lain: a. Bank BPD DIY menetapkan sasaran dan strategi usaha yang dapat dipertanggung jawabkan kepada pemangku kepentingan. b. Dewan Komisaris, Direksi, dan seluruh jajaran di bawahnya memiliki tugas dan tanggung jawab yang jelas sesuai visi misi, budaya dan nilai perusahaan, serta kode etik yang selaras dengan sasaran dan strategi Bank. c. Dewan Komisaris, Direksi, dan seluruh jajaran di bawahnya mempunyai kompetensi sesuai tugas dan tanggung jawabnya dalam pelaksanaan tata kelola perusahaan. d. Bank memiliki ukuran penilaian kinerja untuk seluruh jajaran sesuai dengan sasaran dan strategi Bank. 3. Pertanggungjawaban, yaitu kesesuaian pengelolaan Bank dengan peraturan perundang-undangan yang berlaku dan prinsip pengelolaan Bank yang sehat. Prinsip pertanggung jawaban dilaksanakan antara lain: a. Bank BPD DIY berpegang teguh pada prinsip kehatihatian dan senantiasa memperhatikan kepatuhan terhadap ketentuan dan perundang-undangan yang As the main foundation in establishing a solid corporate culture and infrastructure, BPD DIY recognizes the importance of implementing GCG in improving the performance of the Bank, protecting the interests of stakeholders and maintaining compliance with the laws and regulations and ethical values that generally apply in the banking industry. GCG implementation in BPD DIY refers to 5 (five) principles, namely: 1. Transparency, which means openness in disclosing material and relevant information and openness in making decisions. The adopted transparency principle covers as follows: a. PT Bank BPD DIY discloses information clearly and accurately with regard to bank confidentiality principle in accordance with prevailing laws and regulations. b. Information disclosure by the Bank may be accessed by all stakeholders based on their rights. c. Bank policies are written and communicated to the stakeholders entitled to obtain the information. 2. Accountability, which means clarity of function and responsibilities implemented by Bank organs so that the management becomes effective. The adopted accountability principle covers as follows: a. Bank BPD DIY specifies business target and strategy which can be accounted to the stakeholders. b. The Board of Commissioners, Board of Directors and all supervised levels have clear duties and responsibilities in accordance with the vision and mission, culture and corporate value, as well as code of conduct in line with the Bank’s target and strategy. c. The Board of Commissioners, Board of Directors and all supervised levels have competency based on their duties and responsibilities in the implementation of corporate governance. d. The Bank has performance assessment standard to all levels in accordance with the Bank’s target and strategy. 3. Responsibility, which means the Bank management conformity to the prevailing laws and regulations and the sound Bank management principles. The adopted responsibility principle covers as follows: a. Bank BPD DIY adheres to the prudence principle and always complies with the prevailing laws and regulations. berlaku. 2021 Annual Report
332. 330 b . Bank BPD DIY peduli dalam pengelolaan lingkungan dan masyarakat dengan melaksanakan tanggung jawab sosial perusahaan yang wajar. 4. Independensi, yaitu pengelolaan Bank secara profesional tanpa pengaruh/tekanan dari pihak manapun. Prinsip independensi dilaksanakan antara lain: a. Bank BPD DIY dalam melaksanakan kegiatan usahanya tidak mendapatkan tekanan yang tidak wajar dari pihak manapun serta terbebas dari pengaruh benturan kepentingan. b. Bank BPD DIY dalam pengambilan keputusan dilakukan secara obyektif dan berdasarkan kepentingan Bank. 5. Kewajaran, yaitu keadilan dan kesetaraan dalam memenuhi hak-hak pemangku kepentingan yang timbul berdasarkan perjanjian dan peraturan perundang-undangan. Prinsip kewajaran dilaksanakan antara lain: a. Bank BPD DIY senantiasa memperhatikan kepentingan seluruh pemangku kepentingan berdasarkan azas keadilan dan kesetaraan. b. Bank BPD DIY membuka akses informasi sesuai prinsip keterbukaan serta memberikan kesempatan kepada pemangku kepentingan untuk memberikan saran dan pendapat demi kemajuan Bank. Tata Kelola Perusahaan b. Bank BPD DIY pays attention to environmental and society management by performing adequate corporate social responsibility. 4. Independency, which means professional management of the Bank without any influence/ pressure from any party. The adopted independency principle covers as follows: a. In its business practice, Bank BPD DIY does not receive any unreasonable pressure from any party and is free from influence of conflict of interest. b. In decision making, Bank BPD DIY is objective and takes into account the Bank’s interest. 5. Fairness, means justice and equality in fulfilling the stakeholders’ rights created based on agreements and laws and regulations. The adopted fairness principle covers as follows: a. Bank BPD DIY continuously prioritizes the interest of all stakeholders based on justice and equality principle. b. Bank BPD DIY provides access to information based on the openness principle and provides opportunities for the stakeholders to give suggestions and opinions for the Bank’s development. Dasar Penerapan Tata Kelola Perusahaan Corporate Governance Basic Implementation Dasar Hukum yang digunakan dalam mengimplementasikan GCG di lingkungan Bank adalah: 1. Undang-Undang No. 28 Tahun 1999 tentang Penyelenggaraan Negara yang Bersih dan Bebas dari Korupsi, Kolusi dan Nepotisme. 2. Undang-Undang No. 40 Tahun 2007 tentang Perseroan Terbatas. 3. Undang-Undang No. 23 Tahun 2014 tentang Pemerintah Daerah. 4. Peraturan Pemerintah No. 54 Tahun 2017 tentang Badan Usaha Milik Daerah 5. Peraturan Otoritas Jasa Keuangan Nomor 37/ POJK.03/2019 tanggal 19 Desember 2019 Tentang Transparansi dan Publikasi Laporan Bank. 6. Peraturan Otoritas Jasa Keuangan Nomor 55/ POJK.03/2016 tanggal 7 Desember 2016 tentang Penerapan Tata Kelola Bagi Bank Umum. 7. Surat Edaran Otoritas Jasa Keuangan Nomor 13/ SEOJK.03/2017 tentang Penerapan Tata Kelola bagi Bank Umum. 8. Peraturan Otoritas Jasa Keuangan Nomor 18/ POJK.03/2016 tanggal 16 Maret 2016 tentang Penerapan Legal Basis used by the Company in implementing Good Corporate Governance includes: 1. Law No. 28 Year 1999 on Organization of Clean and Free from Corruption, Collusion, Nepotism Country. Manajemen Risiko bagi Bank Umum. 9. Dan Peraturan terkait lainnya. Implementation of Risk Management for Commercial Banks. 9. And other related regulations. Laporan Tahunan 2021 2. Law No. 40 Year 2007 on Limited Liability Companies. 3. Law No. 23 Year 2014 on Regional Governance. 4. Government Regulation No. 54 Year 2017 on StateOwned Enterprise 5. Regulation of Financial Services Authority Number 37/ POJK.03/2019 dated December 19, 2019 concerning Transparency and Publication of Bank Reports. 6. Regulation of Financial Services Authority No. 55/ POJK.03/2016 dated December 7, 2016 on Implementation of Governance for Commercial Banks. 7. Financial Services Authority Circular Letter Number 13/ SEOJK.03/2017 concerning Implementation of Governance for Commercial Banks. 8. Financial Services Authority Regulation Number 18/ POJK.03/2016 dated March 16, 2016 concerning
333. 331 Corporate Governance Struktur dan Mekanisme Tata Kelola Perusahaan Corporate Governance Structure and Mechanism Struktur Organ Perusahaan Company Organ Structure RUPS GMS Komite Audit Audit Committee Dewan Komisaris Board of Commissioner Dewan Pengawas Syariah Sharia Supervisory Board Komite Manajemen Risiko Risk Management Committee Komite Kebijakan Perkreditan Credit Policy Committee Komite Remunerasi & Nominasi Remuneration & Nomination Committee Komite Pemantau Risiko Risk Monitoring Committee Direksi Board of Director Komite SDM HR Committee ALCO ALCO Komite Pengarah TI IT Steering Committee Governance Soft Structure Governance Soft Structure Dalam rangka mendukung implementasi GCG di lingkungan Bank, Bank BPD DIY memiliki soft structure GCG berupa kebijakan-kebijakan operasional yang menjadi pedoman kerja di seluruh unit kerja. Kebijakan tersebut telah disusun sesuai dengan prinsip-prinsip GCG. Adapun soft structure GCG yang dimiliki oleh Bank BPD DIY antara lain: 1. Pedoman Pelaksanaan Good Corporate Governance To support the implementation of GCG in the Bank, PT Bank BPD DIY has a GCG soft structure in the form of operational policies that serve as work guidelines for all work units. The policy has been prepared in accordance with GCG principles. The GCG soft structures owned by DIY BPD are as follows: 2. Pedoman Kerja Organ Perseroan (Dewan Komisaris, Direksi, dan Komite) 3. Pedoman Kode Etik Pengurus dan Pegawai 4. Pedoman Pelaksanaan Budaya Risiko 5. Pedoman Anti Pencucian Uang dan Pencegahan Pendanaan Terorisme 6. Pedoman Penyusunan Tingkat Kesehatan Bank 7. Pedoman lainnya 1. Guidelines for the Implementation of Good Corporate Governance 2. Work Guidelines for the Company’s Organs (The Board of Commissioners, Board of Directors, and Committees) 3. Code of Conduct of the Management and Employees 4. Guidelines on Risk Culture 5. Guidelines for Anti-Money Laundering and CounterTerrorism Financing 6. Guidelines for the Preparation of Bank Soundness Level 7. Other guidelines 2021 Annual Report
334. 332 Tata Kelola Perusahaan Mekanisme Tata Kelola Perusahaan Mechanism of Corporate Governance Pemegang Saham Shareholders Hak Pemegang Saham Dalam RUPS Shareholders Rights In The GMS Bank memastikan dapat memelihara dan menegakkan hak-hak pemegang saham , meliputi: 1. Mengusulkan, menyetujui pengangkatan dan pemberhentian Dewan Komisaris dan Direksi. 2. Menyetujui perubahan Anggaran Dasar termasuk perubahan modal. 3. Menyetujui penggabungan, peleburan, pengambilalihan dan pemisahan Perseroan, pengajuan permohonan agar Perseroan dinyatakan pailit, dan pembubaran. 4. Meminta laporan dan penjelasan mengenai hal tertentu kepada Direksi dan Dewan Komisaris Perseroan dengan memperhatikan peraturan yang berlaku di bidang Pasar Modal di Indonesia. 5. Menghadiri dan mengeluarkan suara dalam RUPS. 6. Menerima pembayaran dividen dan sisa kekayaan hasil likuidasi. 7. Menjalankan hak lainnya berdasarkan UU PT. The Bank ensures to maintain and uphold the shareholders’ rights including: 1. To propose, approve the appointment and dismissal of Board of Commissioners and Board of Directors. 2. To approve the amendments of Articles of Associations including capital changes. 3. To approve the joint, merger, acquisition and spin off of the Company, submission of application for bankruptcy and dissolution declaration of the Company. 4. To request for report and explanation regarding certain issues to the Board of Directions and Board of Commissioners of the Company by regard to the prevailing regulations on Indonesia Capital Market. 5. To attend and vote in GMS. 6. To receive dividends and remaining assets from liquidation. Rapat Umum Pemegang Saham General Meeting of Shareholders Rapat Umum Pemegang Saham (RUPS) merupakan organ tertinggi perusahaan yang berfungsi sebagai forum bagi para pemegang saham untuk mengambil keputusan yang berkaitan dengan perusahaan. Dalam RUPS, para pemegang saham menggunakan haknya, mengemukakan pendapat dan memberikan suaranya dalam proses pengambilan keputusan. RUPS memiliki kewenangan eksklusif yang tidak diberikan kepada Direksi dan Dewan Komisaris sebagaimana yang diatur dalam Anggaran Dasar Perusahaan dan peraturan perundangan yang berlaku. General Meeting of Shareholders (GMS) is the highest organ that serves as a forum for shareholders to make decisions relating to the Company. In the GMS, shareholders exercise their rights, express their opinions, and vote in the decisionmaking process. The GMS has exclusive authority not given to the Board of Directors and Board of Commissioners as stipulated in the Company’s Articles of Association and the prevailing laws and regulations. Pelaksanaan RUPS Tahunan 2021 dan Realisasinya 2021 Annual GMS Implementation and Its Realization 7. To implement other rights based on the Law of Limited Liability Company. Pelaksanaan Implementation Hasil RUPS Results of the GMS Dilaksanakan pada tanggal 15 Februari 2021, bertempat di Kantor Pusat Hasil RUPS telah dibuat berdasarkan Akta Nomor Nomor 32, Notaris Bank BPD DIY. Anom Junprahadi, SH. Held on February 15, 2021, at the Head Office of Bank BPD DIY. The results of the GMS have been made based on Deed Number 32, Notary Anom Junprahadi, SH. Rekapitulasi Kehadiran pada RUPS Tahunan 2021 Attendance Recapitulation at The 2021 Annual GMS Nama Name No Jabatan Position Hadir Present 1 Hamengku Buwono X Gubernur DIY / Governor of DIY V 2 Sri Purnomo, M.Si Bupati Sleman / Regent of Sleman V 3 Drs. Haryadi Suyuti Walikota Yogyakarta / Mayor of Yogyakarta V Laporan Tahunan 2021
335. 333 Corporate Governance Nama Name No Jabatan Position Hadir Present 4 Drs . Suharsono Bupati Bantul / Regent of Bantul V 5 Drs, H. Sutedjo Bupati Kulon Progo / Regent of Kulon Progo V 6 Hj. Badingah S.Sos Bupati Gunungkidul / Regent of Gunungkidul V 7 Prof. Ainun Naim, Ph.D Komisaris Utama / President Commissioner V 8 Prof. Dr. Djoko Susanto MSA Komisaris / Commissioner V 9 Drs. Kadarmanta Baskara Aji Komisaris / Commissioner V 10 Drs. Santoso Rohmad M.M. Direktur Utama / President Director V 11 R. Agus Trimurjanto, SE, M.M. Direktur Pemasaran & Usaha Syariah Director of Marketing & Sharia Business V 12 Drs. Cahya Widi M.M. Direktur Umum / Director of General Affairs V 13 Dian Ari Ani, S.E., M.M. Direktur Kepatuhan / Director of Compliance V Keputusan dan Realisasi RUPS Tahunan 2021 Decisions and Realization of The 2021 Annual GMS Agenda Pertama First Agenda Laporan Pertanggungjawaban Direksi dan Dewan Komisaris PT Bank BPD DIY, Persetujuan Neraca dan Perhitungan Laba Rugi untuk Tahun Buku yang Berakhir Tanggal 31 Desember 2020. Accountability Report of the Board of Directors and Board of Commissioners of PT Bank BPD DIY, Approval of the Balance Sheet and Profit and Loss Calculation for the Financial Year Ended December 31, 2020. Keputusan / Decision a. Menyetujui dan mengesahkan Laporan Keuangan PT. Bank Pembangunan Daerah Daerah Istimewa Yogyakarta, yang terdiri dari Neraca per 31 Desember 2020 dan Perhitungan Laba/Rugi Tahun Buku Yang Berakhir Tanggal 31 Desember 2020, yang telah diaudit oleh Kantor Akuntan Publik PAUL HADIWINATA, HIDAJAT, ARSONO RETNO, PALILINGAN dan Rekan dengan pendapat “Laporan keuangan menyajikan secara wajar, dalam semua hal yang-material, posisi keuangan PT. Bank Pembangunan Daerah Daerah Istimewa Yogyakarta tanggal 31 Desember 2020, serta kinerja keuangan dan arus kasnya untuk Tahun Buku yang berakhir pada tanggal tersebut sesuai dengan Standar Akuntansi Keuangan di Indonesia”, sebagaimana dinyatakan dalam Laporan Kantor Akuntan Publik Nomor: 00017/2.1133/AU.1/07/0354-1/1/II/2021, tanggal 01 Februari 2021. b. Dengan telah disetujuinya Laporan Keuangan PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta Untuk Tahun Buku Yang Berakhir Pada Tanggal 31 Desember 2020 sebagaimana huruf a diatas maka Rapat Umum Pemegang Saham Tahunan PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta memberikan Pelunasan dan Pembebasan Tanggung Jawab Sepenuhnya (acquit et de charge) kepada seluruh Direksi dan Dewan Komisaris atas tindakan pengurusan dan pengawasan yang telah dijalankan selama Tahun Buku yang berakhir pada tanggal 31 Desember 2020. c. Menyetujui Rencana Bisnis Bank Tahun 2021 dan Laporan Rencana Aksi Keuangan Berkelanjutan Tahun 2021-2025. a. b. c. Approving and ratifying the Financial Statements of PT. Regional Development Bank of the Special Region of Yogyakarta, which consisted of a Balance Sheet as of December 31, 2020 and the Calculation of Profit/Loss for the Financial Year Ending December 31, 2020, which had been audited by the Public Accounting Firm PAUL HADIWINATA, HIDAJAT, ARSONO RETNO, PALILINGAN and Partners with the opinion “ The financial statements present fairly, in all material respects, the financial position of PT. Bank Pembangunan Daerah Istimewa Yogyakarta as of December 31, 2020, as well as its financial performance and cash flows for the Financial Year ended on that date in accordance with Indonesian Financial Accounting Standards.” , as stated in the Public Accounting Firm Report Number: 00017/2.1133/AU.1/07/0354-1/1/II/2021, dated February 1, 2021. With the approval of the Financial Statements of PT Bank Pembangunan Daerah Istimewa Yogyakarta for the Fiscal Year Ending December 31, 2020 as referred to in letter a above, the Annual General Meeting of Shareholders of PT Bank Pembangunan Daerah Istimewa Yogyakarta provided Full Settlement and Release of Liability (acquit et de charge) to all Directors and Board of Commissioners for the management and supervisory actions that had been carried out during the Financial Year ending December 31, 2020. Approved the Bank’s 2021-2025 Business Plan and the 2021-2025 Sustainable Finance Action Plan Report. Status: Terealisasi / Realized Agenda Kedua Second Agenda Penetapan Pembagian Laba Bersih Setelah Pajak untuk Tahun Buku yang Berakhir 31 Desember 2020. The Distribution of Net Profit After Tax for the Fiscal Year Ended December 31, 2020. Keputusan / Decision Menyetujui dan mengesahkan Penetapan Pembagian Laba Bersih Setelah Pajak Untuk Tahun Buku Yang Berakhir Tanggal 31 Desember 2020, sebagai berikut: Approving and ratifying the determination of the distribution of net profit after tax for the financial year ended December 31, 2020, as follows: 2021 Annual Report
336. 334 Tata Kelola Perusahaan Keterangan Description Rp IDR Laba Sebelum Pajak / Profit before tax 312.757.890.181,00 Beban Pajak / Tax expense (72.136.129.772,00) Laba Bersih / Net profit 240.621.760.409,00 Penggunaan Laba Bersih Use of Net Profit Keterangan Description Dividen / Dividend Cadangan / Reserve Rp IDR 169.850.654.406,35 70.771.106.002,65 Jumlah / Total 240.621.760.409,00 Pembagian Dividen masing-masing Pemegang Saham untuk Tahun Buku yang berakhir tanggal 31 Desember 2020 adalah sebagai berikut: Dividend distribution for each Shareholder for the Financial Year ending December 31, 2020 was as follows: Modal (Rp) Capital (IDR) Penerimaan Dividen (Rp) Dividend Receipt (IDR) Pemerintah Daerah Daerah Istimewa Yogyakarta / Government of Special Region of Yogyakarta 795.440.000.000,00 84.955.839.874,22 Pemerintah Kabupaten Sleman / Sleman Regency Government 262.513.000.000,00 28.337.167.969,90 Pemerintah Kota Yogyakarta / Yogyakarta City Government 209.145.000.000,00 20.777.221.936,57 Pemerintah Kabupaten Bantul / Bantul Regency Government 151.700.000.000,00 16.375.373.337,83 Pemerintah Kabupaten Gunungkidul / Gunungkidul Regency Government 116.300.000.000,00 10.305.222.860,81 Pemerintah Kabupaten Kulon Progo / Kulon Progo Regency Government 89.300.000.000,00 9.099.828.427,02 1.624.398.000.000,00 169.850.654.406,35 Pemegang Saham Shareholders Jumlah / Total Jasa produksi dan/atau Tantiem diberikan kepada Pegawai dan Pengurus Perseroan sebagai berikut: a. Jasa Produksi dan/atau Tantiem merupakan Anggaran Biaya Perseroan yang sudah dicadangkan dengan mengacu PSAK 24 dan setelah dilaukan audit oleh Kantor Akuntan Publik dicatat sebesar Rp49.327.460.883,00 b. Jasa Produksi deiberikan kepada Pegawai Perseroan didasarkan pada surat Keputusan Direksi PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta nomor 0318/KP 1006 tanggal 23 Desember 2020 c. Jasa Produksi dan/atau Tantiem diberikan kepada Pengurus Perseroan didasarkan pada Pernyataan Keputusan Sirkuler Pemegang Saham PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta yang dibuat dengan akta nomor 17 tanggal 18 Agustus 2020 oleh Notaris Anom Junprahadi, SH d. Jasa Produksi dan/atau tantiem diberikan kepada Pegawai dan Pengurus Perseroan, dibagikan secara proporsional sesuai jangka waktu pengabdiaannya pada tahun 2020 e. Pajak atas Jasa Produksi dan Dana Kesejahteraan- menjadi beban (ditunjang) Bank. Production and/or Tantiem services are provided to the Company’s Employees and Management as follows: a. Production Services and/or Tantiem is the Company’s Budget which has been reserved by referring to PSAK 24 and after being audited by the Public Accounting Firm. It was recorded at IDR 49,327,460,883.00 b. Production services were given to Company employees based on the Decree of the Board of Directors of PT Bank Pembangunan Daerah Special Region of Yogyakarta number 0318/KP 1006 dated December 23, 2020 c. Production services were given to Company employees based on the Decree of the Board of Directors of PT Bank Pembangunan Daerah Special Region of Yogyakarta number 0318/KP 1006 dated December 23, 2020 d. Production services and/or bonuses were given to employees and management of the company, distributed proportionally according to the period of service in 2020. e. Taxes on Production Services and Welfare Funds were borne (supported) by the Bank. Status: Terealisasi / Realized Laporan Tahunan 2021
337. 335 Corporate Governance Agenda Ketiga Third Agenda Pengesahan Setoran Modal . / Validation of Capital Deposit. Keputusan / Decision Menyepakati Jumlah dan Komposisi Modal Disetor menggunakan jumlah dan komposisi yang diputuskan pada Rapat Umum Pemegang Saham Luar Biasa yang dituangkan dalam Akta Nomor 39 tanggal 20 Maret 2020 oleh Notaris Anom Junprahadi, SH Agree on the Amount and Composition of Paid-in Capital using the amount and composition decided at the Extraordinary General Meeting of Shareholders as outlined in Deed Number 39 dated March 20, 2020, by Notary Anom Junprahadi, SH. Status: Terealisasi / Realized Agenda Keempat Fourth Agenda Penunjukan Kantor Akuntan Publik. / Appointment of a Public Accounting Firm. Keputusan / Decision Menyetujui Penunjukan Kantor Akuntan Publik, yaitu dengan menetapkan Kantor Akuntan Publik PAUL HADIWINATA, HIDAJAT, ARSONO, RETNO, PALILINGAN dan Rekan sesuai dengan Surat Tanda Terdaftar Kantor Akuntan Publik Otoritas Jasa Keuangan Nomor STTD.KAP-14/PM.22/2018 tanggal 05 Februari 2018, untuk melakukan Audit Laporan Keuangan Perseroan yang berakhir pada tanggal 31 Desember 2021 dan periode-periode lainnya dalam Tahun Buku 2021 apabila diperlukan serta memberikan kuasa kepada Direksi untuk menetapkan Jumlah Fee Audit beserta persyaratanpersyaratan lainnya bagi Kantor Akuntan Publik tersebut. Approving the Appointment of a Public Accountant Firm, namely by establishing a Public Accounting Firm of PAUL HADIWINATA, HIDAJAT, ARSONO, RETNO, PALILINGAN and Partners in accordance with the Registration Certificate of the Financial Services Authority Public Accountant Office Number STTD.KAP-14/PM.22/2018 dated February 05, 2018, to audit the Company’s Financial Statements ending on December 31, 2021 and other periods in the 2021 Fiscal Year if necessary and to authorize the Board of Directors to determine the Amount of Audit Fees and other requirements for the Public Accounting Firm. Status: Terealisasi / Realized Pelaksanaan RUPS Luar Biasa Tahun 2021 dan Realisasinya 2021 Extraordinary GMS Implementation and its Realization Pelaksanaan Implementation Hasil RUPS Results of the GMS Dilaksanakan pada tanggal 15 Februari 2021, bertempat di Kantor Pusat Hasil RUPS telah dibuat berdasarkan Akta Nomor Nomor 33, Notaris Bank BPD DIY. Anom Junprahadi, SH. Held on February 15, 2021, at the Head Office of Bank BPD DIY. The results of the GMS have been made based on Deed Number 33, Notary Anom Junprahadi, SH. Rekapitulasi Kehadiran pada RUPS Luar Biasa Tahun 2021 Nama Name No Recapitulation of Attendance at The Extraordinary GMS 2021 Jabatan Position Hadir Present 1 Hamengku Buwono X Gubernur DIY / Governor of DIY V 2 Sri Purnomo, M.Si Bupati Sleman / Regent of Sleman V 3 Drs. Haryadi Suyuti Walikota Yogyakarta / Mayor of Yogyakarta V 4 Drs. Suharsono Bupati Bantul / Regent of Bantul V 5 Drs, H. Sutedjo Bupati Kulon Progo / Regent of Kulon Progo V 6 Hj. Badingah S.Sos Bupati Gunungkidul / Regent of Gunungkidul V 7 Prof. Ainun Naim, Ph.D Komisaris Utama / President Commissioner V 8 Prof. Dr. Djoko Susanto MSA Komisaris / Commissioner V 9 Drs. Kadarmanta Baskara Aji Komisaris / Commissioner V 10 Drs. Santoso Rohmad M.M. Direktur Utama / President Director V 11 R. Agus Trimurjanto, SE, M.M. Direktur Pemasaran & Usaha Syariah / Director of Marketing & Sharia Business V 12 Drs. Cahya Widi M.M. Direktur Umum / Director of General Affairs V 13 Dian Ari Ani, S.E., M.M. Direktur Kepatuhan / Director of Compliance V 2021 Annual Report
338. 336 Tata Kelola Perusahaan Keputusan dan Realisasi RUPS Luar Biasa Tahun 2021 Decision and Realization of The 2021 Extraordinary GMS Agenda Pertama First Agenda Pengesahan Setoran Modal PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta Ratification of the Capital Deposit of PT Bank Pembangunan Daerah Special Region of Yogyakarta Keputusan / Decision Terhitung sampai dengan tanggal 15 Februari 2021 seluruh Setoran Modal Pemegang Saham Perseroan disetujui dan disahkan sebesar Rp1.699.398.000.000,00 (satu triliun enam ratus sembilan puluh sembilan miliar tigaratus sembilan puluh delapan juta rupiah) menjadi Modal Disetor PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta dengan perincian sebagai berikut: As of February 15, 2021, all of the Company’s Shareholders’ Capital Deposits were approved and ratified in the amount of IDR 1,699,398,000,000.00 (one trillion six hundred ninety-nine billion three hundred ninety-eight million rupiah) to be Paid-Up Capital of PT Bank Pembangunan Daerah Istimewa Yogyakarta with the following details: 15 Februari 2021 February 15, 2021 No Keterangan Description 1 Pemerintah Daerah Daerah Istimewa Yogyakarta / Government of Special Region of Yogyakarta 2 Nominal (Rp) Nominal (IDR) % Lembar Sheet 870.440.000.000 51,22 870.440 Pemerintah Kab. Sleman / District Government. Sleman 262.513.000.000 15,45 262.513 3 Pemerintah Kota Yogyakarta / Yogyakarta City Government 209.145.000.000 12,31 209.145 4 Pemerintah Kab. Bantul / District Government. Bantul 151.700.000.000 8,93 151.700 5 Pemerintah Kab. Gunungkidul / District Government. Gunungkidul 116.300.000.000 6,84 116.300 6 Pemerintah Kab. Kulon Progo / District Government. Kulon Progo 89.300.000.000 5,25 89.300 Total Kab & Kota / Total County & City   Total Keseleruhan / Total 828.958.000.000 48,78 828.958 1.699.398.000.000 100,00 1.699.398 Status: Terealisasi / Realized Pelaksanaan RUPS Tahunan 2020 dan Realisasinya Implementation of The Annual GMS 2020 and Their Realization Pelaksanaan Implementation Hasil RUPS Results of the GMS Dilaksanakan pada tanggal 20 Maret 2020, bertempat di Kantor Pusat Hasil RUPS telah dibuat berdasarkan Akta Nomor Nomor 38, Notaris Bank BPD DIY. Anom Junprahadi. Held on March 20, 2020, at the Head Office of Bank BPD DIY. The results of the GMS have been made based on Deed Number 38, Notary Anom Junprahadi. Rekapitulasi Kehadiran pada RUPS Tahunan 2020 Nama Name No Recapitulation of Attendance At Annual GMS 2020 Jabatan Position Hadir Present 1 Hamengku Buwono X Gubernur DIY / Governor of DIY V 2 Sri Purnomo, M.Si Bupati Sleman / Regent of Sleman V 3 Drs. Haryadi Suyuti Walikota Yogyakarta / Mayor of Yogyakarta V 4 Drs. Suharsono Bupati Bantul / Regent of Bantul Tidak Hadir Absent V Keterangan Description Isolasi Mandiri, berdasarkan hasil tracking Covid 19 Independent isolation, based on the results of tracking Covid 19 5 Drs, H. Sutedja Laporan Tahunan 2021 Bupati Kulon Progo / Regent of Kulon Progo V
339. 337 Corporate Governance No Nama Name Jabatan Position Hadir Present 6 Hj . Badingah S.Sos Bupati Gunungkidul / Regent of Gunungkidul V 7 Prof. Ainun Naim, Ph.D Komisaris Utama / President Commissioner V 8 Prof. Dr. Djoko Susanto MSA Komisaris / Commissioner V 9 Drs. Bambang Wisnu Handoyo Komisaris / Commissioner V 10 Drs. Santoso Rohmad M.M. Direktur Utama / President Director V 11 R. Agus Trimurjanto, SE, M.M. Direktur Pemasaran & Usaha Syariah / Director of Marketing & Sharia Business V 12 Drs. Cahya Widi M.M. Direktur Umum / Director of General Affairs V 13 Dian Ari Ani, S.E., M.M. Direktur Kepatuhan / Director of Compliance V Keputusan dan Realisasi RUPS Tahunan 2020 Tidak Hadir Absent Keterangan Description Decision and Realization of The Annual GMS 2020 Agenda Pertama First Agenda Laporan Pertanggungjawaban Direksi dan Dewan Komisaris PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta, berikut Rencana Bisnis Bank Tahun 2020 dan Rencana Aksi Keuangan Berkelanjutan Tahun 2020-2024. The Accountability Report of the Board of Directors and Board of Commissioners of PT Bank Pembangunan Daerah Istimewa Yogyakarta, along with the Bank’s 2020 Business Plan and the 2020-2024 Sustainable Finance Action Plan Keputusan / Decision 1. Menyetujui dan mengesahkan Laporan Keuangan PT. Bank Pembangunan Daerah Daerah Istimewa Yogyakarta, yang terdiri dari Neraca per 31 Desember 2019 dan Perhitungan Laba/Rugi Tahun Buku yang berakhir tanggal 31 Desember 2019, yang telah diaudit oleh Kantor Akuntan Publik PAUL HADIWINATA, HIDAJAT, ARSONO, RETNO, PALILINGAN dan Rekan dengan pendapat “Laporan keuangan menyajikan secara wajar, dalam semua hal yang material, posisi keuangan PT. Bank Pembangunan Daerah Daerah Istimewa Yogyakarta tanggal 31 Desember 2019, serta kinerja keuangan dan arus kasnya untuk Tahun Buku yang berakhir pada tanggal tersebut, sesuai dengan Standar Akuntansi Keuangan di Indonesia”, sebagaimana dinyatakan dalam Laporan Kantor Akuntan Publik Nomor: 00425/2.1133/ AU.1/07/0305-3/1/III/2020, tanggal 13 Maret 2020. 2. Dengan telah disetujuinya Laporan Keuangan PT. Bank Pembangunan Daerah Daerah Istimewa Yogyakarta untuk Tahun Buku yang berakhir pada tanggal 31 Desember 2019 sebagaimana angka 1 di atas maka Rapat Umum Pemegang Saham Tahunan PT. Bank Pembangunan Daerah Daerah Istimewa Yogyakarta memberikan Pelunasan dan Pembebasan Tanggung Jawab sepenuhnya (acquit et de charge) kepada seluruh Direksi dan Dewan Komisaris atas tindakan pengurusan dan pengawasan yang telah dijalankan selama Tahun Buku yang berakhir pada tanggal 31 Desember 2019. 3. Menyetujui Rencana Bisnis Bank Tahun 2020 dan Laporan Rencana Aksi Keuangan Berkelanjutan Tahun 2020-2024. 1. Approving and ratifying the Financial Statements of PT. Regional Development Bank of the Special Region of Yogyakarta, which consisted of a Balance Sheet as of December 31, 2019 and the Calculation of Profit/Loss for the Financial Year ending December 31, 2019, which had been audited by the Public Accounting Firm of PAUL HADIWINATA, HIDAJAT, ARSONO, RETNO, PALILINGAN and Partners with the opinion “The financial statements present fairly, in all material respects, the financial position of PT. The Regional Development Bank of the Special Region of Yogyakarta dated December 31, 2019, as well as its financial performance and cash flow for the Financial Year ending on that date, are in accordance with Financial Accounting Standards in Indonesia”, as stated in the Public Accounting Firm Report Number: 00425/2.1133/ AU. 1/07/0305-3/1/III/2020, March 13, 2020. 2. With the approval of the Financial Statements of PT. The Regional Development Bank of the Special Region of Yogyakarta for the Financial Year ending on December 31, 2019 as referred to in number 1 above, the Annual General Meeting of Shareholders of PT. The Regional Development Bank of the Special Region of Yogyakarta provides full settlement and discharge of responsibilities (acquit et de charge) to all Directors and Board of Commissioners for management and supervisory actions carried out during the Financial Year ending on December 31, 2019. 3. Approving the Bank’s 2020 Business Plan and the 2020-2024 Sustainable Finance Action Plan Report. Status: Terealisasi / Realized 2021 Annual Report
340. 338 Tata Kelola Perusahaan Agenda Kedua Second Agenda Penetapan Penggunaan Laba Bersih Setelah Pajak untuk Tahun Buku yang berakhir tanggal 31 Desember 2019 . Determination of the Use of Net Profit After Tax for the Financial Year ended December 31, 2019. Keputusan / Decision 1. Menyetujui dan mengesahkan Penetapan Penggunaan Laba Bersih Setelah Pajak untuk Tahun Buku yang berakhir tanggal 31 Desember 2019, adalah sebagai berikut: Approving and ratifying the Determination of the Use of Net Profit After Tax for the Financial Year ended December 31, 2019, as follows: Keterangan Description Rp Laba Sebelum Pajak / Profit before tax 368.229.692.809,00 Beban Pajak / Tax expense (96.680.755.856,00) Laba Bersih / Net profit 271.548.936.953,00 Penggunaan Laba Bersih Use of Net Profit Keterangan Description Dividen / Dividend Cadangan / Reserve Rp 191.681.602.555,06 79.867.334.397,94 Jumlah / Total 271.548.936.953,00 Pembagian Dividen masing-masing Pemegang Saham untuk Tahun Buku yang berakhir tanggal 31 Desember 2019 adalah sebagai berikut: Dividend distribution for each shareholder for the financial year ending December 31, 2019 was as follows: Modal (Rp) Capital (IDR) Penerimaan Dividen (Rp) Dividend Receipt (IDR) Pemerintah Daerah Daerah Istimewa Yogyakarta / Government of Special Region of Yogyakarta 694.440.000.000,00 94.001.713.614,26 Pemerintah Kabupaten Sleman / Sleman Regency Government 262.513.000.000,00 35.406.820.380,55 Pemerintah Kota Yogyakarta / Yogyakarta City Government 189.145.000.000,00 21.829.330.811,85 Pemerintah Kabupaten Bantul / Bantul Regency Government 151.700.000.000,00 20.153.975.500,07 91.300.000.000,00 11.640.836.825,32 Pemegang Saham Shareholders Pemerintah Kabupaten Gunungkidul / Gunungkidul Regency Government Pemerintah Kabupaten Kulon Progo / Kulon Progo Regency Government Jumlah / Total 69.300.000.000,00 8.648.925.423,01 1.458.398.000.000,00 191.681.602.555,06 Distribusi Jasa Produksi dan Dana Kesejahteraan adalah sebagai berikut: a. Jasa Produksi dan Dana Kesejahteraan merupakan Anggaran Biaya Perseroan yang sudah dicadangkan masing-masing sebesar Rp23.960.200.319 pada Tahun Buku 2019 sesuai PSAK 24 yang telah diaudit oleh Kantor Akuntan Publik. b. Maksimum sebesar 15% (lima belas persen) dari Jasa Produksi diberikan kepada Pengurus Perseroan dan dibagikan secara proporsional sesuai jangka waktu pengabdiannya pada tahun 2019. c. Sekurang-kurangnya sebesar 85% (delapan puluh lima persen) dari Jasa Produksi diberikan kepada Pegawai Perseroan dan dibagikan secara proporsional sesuai jangka waktu pengabdiannya pada tahun 2019. d. Dana Kesejahteraan digunakan untuk pemupukan Dana Pensiun, Yayasan Kesejahteraan Bank Pembangunan Daerah Daerah Istimewa Yogyakarta apabila kondisi keuangan defisit dan untuk Direksi beserta Pegawai yang masih aktif bekerja, yang diatur dengan Surat Keputusan Direksi. e. Kebijakan proporsi Jasa Produksi dan Dana Kesejahteraan sebagaimana huruf b, c dan d di atas diatur dengan Surat Keputusan Direksi f. Pajak atas Jasa Produksi dan Dana Kesejahteraan- menjadi beban (ditunjang) Bank. Laporan Tahunan 2021
341. 339 Corporate Governance Distribution of Production Services and Welfare Funds are as follows : a. Production Services and Welfare Funds were the Company’s budgeted expenses of IDR 23,960,200,319 each in the 2019 Fiscal Year in accordance with PSAK 24 which had been audited by a Public Accounting Firm. b. A maximum of 15% (fifteen percent) of the Production Services was given to the Management of the Company and distributed proportionally according to the period of service in 2019. c. At least 85% (eighty five percent) of the Production Services was given to the Company’s Employees and distributed proportionally according to the period of service in 2019. d. The Welfare Fund was used for fertilizing the Pension Fund, the Welfare Foundation of the Regional Development Bank of the Special Region of Yogyakarta if the financial condition was in deficit and for the Board of Directors and employees who were still actively working, and it was regulated by a Decree of the Board of Directors. e. The policy on the proportion of Production Services and Welfare Funds as referred to in letters b, c and d above was regulated by a Decree of the Board of Directors f. Taxes on Production Services and Welfare Funds were borne (supported) by the Bank. Status: Terealisasi / Realized Agenda Ketiga Third Agenda Pengesahan Modal / Capital Verification Keputusan / Decision Menyepakati Jumlah dan Komposisi Modal Disetor menggunakan jumlah dan komposisi yang diputuskan pada Rapat Umum Pemegang Saham Luar Biasa yang dituangkan dalam Akta Nomor 41 (empat puluh satu) tanggal dua puluh dua Februari dua ribu sembilan belas (22-02-2019), yang dibuat oleh dan di hadapan saya, Notaris. Agreed on the Amount and Composition of Paid-in Capital using the amount and composition decided at the Extraordinary General Meeting of Shareholders as outlined in Deed Number 41 (forty-one) dated the twenty-second of February two thousand and nineteen (22-02-2019), drawn up by and before me, Notary. Status: Terealisasi / Realized Agenda Keempat Fourth Agenda Penunjukan Kantor Akuntan Publik / Appointment of a Public Accounting Firm Keputusan / Decision Menyetujui Penunjukan Kantor Akuntan Publik, yaitu dengan menetapkan Kantor Akuntan Publik PAUL HADIWINATA, HIDAJAT, ARSONO, RETNO, PALILINGAN dan Rekan sesuai dengan Surat Tanda Terdaftar Kantor Akuntan Publik Otoritas Jasa Keuangan Nomor STTD.KAP-14/PM.22/2018 tanggal 05 Februari 2018, untuk melakukan Audit Laporan Keuangan Perseroan yang berakhir pada tanggal 31 Desember 2020 dan periode-periode lainnya dalam Tahun Buku 2020 apabila diperlukan serta memberikan kuasa kepada Direksi untuk menetapkan Jumlah Fee Audit beserta persyaratanpersyaratan lainnya bagi Kantor Akuntan Publik tersebut. Approving the Appointment of a Public Accountant Firm, namely by establishing a Public Accounting Firm of PAUL HADIWINATA, HIDAJAT, ARSONO, RETNO, PALILINGAN and Partners in accordance with the Registration Certificate of the Financial Services Authority Public Accountant Office Number STTD.KAP-14/PM.22/2018 dated February 05, 2018, to audit the Company’s Financial Statements ending on December 31, 2020 and other periods in the 2020 Fiscal Year if necessary and to authorize the Board of Directors to determine the Amount of Audit Fees and other requirements for the Public Accounting Firm. Status: Terealisasi / Realized Pelaksanaan RUPS Luar Biasa Tahun 2020 dan Realisasinya 2020 Extraordinary GMS Implementation and Its Realization PELAKSANAAN RUPS LUAR BIASA TANGGAL 20 MARET 2020 Extraordinary GMS on March 20, 2020 Pelaksanaan Implementation Hasil RUPS Results of the GMS Dilaksanakan pada tanggal 20 Maret 2020, bertempat di Kantor Pusat Hasil RUPS telah dibuat berdasarkan Akta Nomor 39, Notaris Anom Bank BPD DIY. Junprahadi. Held on March 20, 2020, at the Head Office of Bank BPD DIY. The results of the GMS have been made based on Deed No. 39, Notary Anom Junprahadi. 2021 Annual Report
342. 340 Tata Kelola Perusahaan Rekapitulasi Kehadiran pada RUPS Luar Biasa Tanggal 20 Maret 2020 Nama Name No Attendance Recapitulation at the Extraordinary GMS on March 20 , 2020 Jabatan Position Hadir Present 1 Hamengku Buwono X Gubernur DIY / Governor of DIY V 2 Sri Purnomo, M.Si Bupati Sleman /Regent of Sleman V 3 Drs. Haryadi Suyuti Walikota Yogyakarta / Mayor of Yogyakarta V 4 Drs. Suharsono Bupati Bantul / Regent of Bantul Tidak Hadir Absent Keterangan Description V Isolasi Mandiri, berdasarkan hasil tracking covid 19 Independent isolation, based on the results of tracking covid 19 5 Drs, H. Sutedja Bupati Kulon Progo / Regent of Kulon Progo V 6 Hj. Badingah S.Sos Bupati Gunungkidul / Regent of Gunungkidul V 7 Prof. Ainun Naim, Ph.D Komisaris Utama / President Commissioner V 8 Prof. Dr. Djoko Susanto MSA Komisaris / Commissioner V 9 Drs. Bambang Wisnu Handoyo Komisaris / Commissioner V 10 Drs. Santoso Rohmad M.M. Direktur Utama / President Director V 11 R. Agus Trimurjanto, SE, M.M. Direktur Pemasaran & Usaha Syariah / Director of Marketing & Sharia Business V 12 Drs. Cahya Widi M.M. Direktur Umum / Director of General Affairs V 13 Dian Ari Ani, S.E., M.M. Direktur Kepatuhan / Director of Compliance V Keputusan dan Realisasi RUPS Luar Biasa Tanggal 20 Maret 2020 Resolution and Realization of the Extraordinary GMS on March 20, 2020 Agenda Agenda Pengesahan Modal PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta Legalization of the Capital of PT Bank Pembangunan Daerah Istimewa Yogyakarta Keputusan / Decision Terhitung sampai dengan tanggal dua puluh Maret dua ribu dua puluh (20-03-2020) seluruh Setoran Modal Pemegang Saham Perseroan disetujui dan disahkan sebesar Rp 1.559.398.000.000,00 (satu triliun lima ratus lima puluh sembilan miliar tiga ratus sembilan puluh delapan juta rupiah) menjadi Modal Disetor PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta; Dengan perincian sebagai berikut: As of the twentieth of March two thousand and twenty (20-03-2020) all of the Company’s Shareholders’ paid-in capital were approved and ratified in the amount of IDR 1,559,398,000,000.00 (one trillion five hundred fifty nine billion three hundred ninety eight million rupiah) into Paid-Up Capital of PT Bank Pembangunan Daerah Yogyakarta Special Region; With the following details: Laporan Tahunan 2021
343. 341 Corporate Governance 20 Maret 2020 March 20 , 2020 No Keterangan Description 1 Pemerintah Daerah Daerah Istimewa Yogyakarta / Government of Special Region of Yogyakarta 2 Nominal (Rp) Nominal (IDR) % Lembar Sheet 795.440.000.000 51,01 795.440 Pemerintah Kab. Sleman / District Government. Sleman 262.513.000.000 16,83 262.513 3 Pemerintah Kota Yogyakarta / Yogyakarta City Government 189.145.000.000 12,13 189.145 4 Pemerintah Kab. Bantul / District Government. Bantul 151.700.000.000 9,73 151.700 5 Pemerintah Kab. Gunungkidul / District Government. Gunungkidul 91.300.000.000 5,86 91.300 6 Pemerintah Kab. Kulon Progo / District Government. Kulon Progo 69.300.000.000 4,44 69.300 763.958.000.000 48,99 763.958 1.559.398.000.000 100,00 1.559.398 Total Kab & Kota / Total County & City   Total Keseleruhan / Total Status: Terealisasi / Realized PELAKSANAAN RUPS LUAR BIASA TANGGAL 18 AGUSTUS 2020 (SIRKULER) EXTRAORDINARY GMS ON AUGUST 18, 2020 (CIRCULAR) Hasil RUPS telah dibuat berdasarkan Akta Nomor 16 tanggal 18 Agustus 2020, Notaris Anom Junprahadi. The results of the GMS had been made based on Deed Number 16 dated August 18, 2020, Notary Anom Junprahadi. Keputusan dan Realisasi RUPS Luar Biasa Tanggal 18 Agustus 2020 (Sirkuler) Resolution and Realization of the Extraordinary GMS on August 18, 2020 (Circular) Agenda Agenda Pemberhentian dan Pengangkatan Anggota Dewan Pengawas Syariah UUS Bank BPD DIY. Dismissal and Appointment of Members of the Sharia Supervisory Board of UUS Bank BPD DIY. Keputusan / Decision Keputusan Pertama: Memberhentikan dengan hormat Dewan Pengawas Syariah Perseroan, sebagai berikut: 1. Sdr. Drs. Kyai Haji Muhammad Thoha Abdurrahman selaku Ketua Dewan Pengawas Syariah Perseroan. 2. Sdr. Drs. Syafaruddin Alwi, M.S sebagai Anggota Dewan Pengawas Syariah Perseroan. 3. Kepada Ketua dan Anggota Dewan Pengawas Syariah Perseroan sebagaimana dimaksud pada angka 1 dan 2 di atas diberikan penghargaan atas jasa pengabdiannya berupa uang pesangon sebesar 10 (sepuluh) kali honorarium penghasilan setiap bulan disertai ucapan terimakasih atas pengabdiannya. 4. Pajak atas uang pesangon menjadi beban Bank (ditunjang oleh Bank). Keputusan Kedua: Menetapkan dan mengangkat secara difinitif Dewan Pengawas Syariah Perseroan, dengan susunan sebagai berikut: 1. Sdr. Drs. Syafaruddin Alwi, M.S sebagai Ketua Dewan Pengawas Syariah Perseroan periode 2020-2024. 2. Sdr. Prof Machfud Solihin, S.Ag., SE., M.Acc., Ph.D., Akt. Sebagai Anggota Dewan Pengawas Syariah Perseroan periode 2020-2024. 3. Keputusan sebagaimana dimaksud berlaku sejak tanggal 1 September 2020 sampai dengan 1 September 2024. 4. Kepada Dewan Pengawas Syariah Perseroan yang baru, diberikan honorarium penghasilan sesuai dengan ketentuan yang berlaku yang penetapannya diberikan kewenangannya kepada Direksi Perseroan 2021 Annual Report
344. 342 Tata Kelola Perusahaan First Decision : Respectfully dismissing the Company’s Sharia Supervisory Board, as follows: 1. Mr. Drs. Kyai Haji Muhammad Thoha Abdurrahman as Chairman of the Company’s Sharia Supervisory Board. 2. Mr. Drs. Syafaruddin Alwi, M.S as Member of the Company’s Sharia Supervisory Board. 3. The Chairman and Members of the Sharia Supervisory Board of the Company as referred to in numbers 1 and 2 above were given an award for their service in the form of severance pay of 10 (ten) times the monthly income honorarium accompanied by thanks for their service. 4. Taxes on severance pay are borne by the Bank (supported by the Bank). Second Decision: To determine and definitively appointing the Sharia Supervisory Board of the Company, with the following composition: 1. Mr. Drs. Syafaruddin Alwi, M.S as Chairman of the Company’s Sharia Supervisory Board for the 2020-2024 period. 2. Mr. Prof. Machfud Solihin, S.Ag., SE., M.Acc., Ph.D., Akt. As a Member of the Company’s Sharia Supervisory Board for the 2020-2024 period. 3. The decision referred to was effective from September 1, 2020 until September 1, 2024. 4. To the new Sharia Supervisory Board of the Company, an income honorarium was given in accordance with applicable regulations, the authority given to the Board of Directors of the Company Status: Terealisasi / Realized PELAKSANAAN RUPS LUAR BIASA TANGGAL 18 AGUSTUS 2020 (SIRKULER) EXTRAORDINARY GMS ON AUGUST 18, 2020 (CIRCULAR) Hasil RUPS telah dibuat berdasarkan Akta Nomor 17 tanggal 18 Agustus 2020, Notaris Anom Junprahadi. The results of the GMS had been made based on Deed Number 17 dated August 18, 2020, Notary Anom Junprahadi. Keputusan dan Realisasi RUPS Luar Biasa Tanggal 18 Agustus 2020 (Sirkuler) Resolution and Realization of the Extraordinary GMS on 18 August 2020 (Circular) Agenda Agenda Penetepan Tantiem Pengurus PT Bank BPD DIY / Appointment of Tantiem Manager of PT Bank BPD DIY Keputusan / Decision Keputusan Pertama: Memberikan Tantiem kepada Pengurus Perseroan, yang ditetapkan sebagai berikut: 1. Tantiem adalah penghargaan yang diberikan kepada Pengurus apabila Bank memperoleh laba dan tidak mengalami akumulasi kerugian; 2. Besarnya Tantiem ditetapkan sebesar 5% (lima persen) dari laba bersih setelah pajak yang telah diaudit oleh Kantor Akuntan Publik; 3. Pembagian Tantiem untuk Direktur 90 % (sembilan puluh persen) dari Direktur Utama, Komisaris Utama 40% (empat pulu persen) dari Direktur Utama dan Komisaris 90% (sembilan puluh persen) dari Komisaris Utama; 4. Pemberian Tantiem memperhatikan Rekomendasi Komite Remunerasi dan Nominasi berdasarkan Surat Nomor 002/KRN/VII/2020 tanggal 13 Juli 2020; 5. Dengan ditetapkannya tantiem ini, maka pemberian Jasa Produksi, Dana Kesejahteraan dan Hadiah Tahunan kepada Pengurus ditiadakan; 6. Tantiem menjadi beban biaya bank dan pajak atas Tantiem merupakan beban Bank (ditunjang oleh Bank). Keputusan Kedua: 1. Memberikan Tantiem kepada Pengurus sebesar 5% (lima persen) dari laba bersih setelah pajak tahun buku 2019 dengan mengurangkan hak Jasa Produksi dan Dana Kesejehteraan serta Hadiah Tahunan yang telah diberikan kepada Pengurus. Hak Tantiem setelah dikurangi Jasa Produksi dan Dana Kesejehteraan serta Hadiah Tahunan tersebut dibagikan pada tahun 2020 dan dibebankan pada biaya Bank tahun 2020; 2. Hak Tantiem sebagaimana dimaksud angka 1 di atas sebesar Rp5.643.396.767,00 (lima miliar enam ratus empat puluh tiga juta tiga ratus sembilan puluh enam ribu tujuh ratus enam puluh tujuh rupiah), dengan pembagian untuk Direktur 90% (sembilan puluh persen) dari Direktur Utama, Komisaris Utama 40% (empat puluh persen) dari Direktur Utama dan Komisaris 90% (sembilan puluh persen) dari Komisaris Utama; 3. Pajak atas Tantiem tersebut menjadi beban Bank (ditunjang oleh Bank). First Decision: Providing Tantiem to the Company’s Management, which is determined as follows: 1. Tantiem s an award given to the Management if the Bank earns a profit and does not experience an accumulation of losses; 2. The amount of Tantiem is set at 5% (five percent) of the net profit after tax which has been audited by the Public Accounting Firm; 3. Tantiem distribution for Directors 90% (ninety percent) of the President Director, President Commissioner 40% (forty percent) of the President Director and Commissioners 90% (ninety percent) of the President Commissioner; 4. The provision of Tantiem considered the Recommendation of the Remuneration and Nomination Committee based on Letter Number 002/KRN/ VII/2020 dated July 13, 2020; 5. With the stipulation of this bonus, the provision of Production Services, Welfare Funds and Annual Prizes to the Management will be eliminated; 6. Tantiem is borne by the bank and taxes on Tantiem are borne by the Bank (supported by the Bank). Laporan Tahunan 2021
345. 343 Corporate Governance Second Decision : 1. Providing Tantiem to the Management in the amount of 5% (five percent) of net profit after tax for the 2019 financial year by deducting the rights to Production Services and Welfare Funds as well as the Annual Prizes given to the Management. Tantiem rights after deducting Production Services and Welfare Funds as well as Annual Prizes were distributed in 2020 and charged to Bank fees in 2020; 2. The tantiem rights as referred to in number 1 above were IDR 5,643,396,767.00 (five billion six hundred forty three million three hundred ninety six thousand seven hundred sixty seven rupiah), with the distribution for the Director 90% (ninety percent) of the President Director, the President Commissioner 40% (forty percent) of the President Director and the Commissioner 90% (ninety percent) of the President Commissioner; 3. The tax on Tantiem was borne by the Bank (supported by the Bank). Status: Terealisasi / Realized PELAKSANAAN RUPS LUAR BIASA TANGGAL 23 SEPTEMBER 2020 (SIRKULER) EXTRAORDINARY GMS EXECUTION ON SEPTEMBER 23, 2020 (CIRCULAR) Hasil RUPS telah dibuat berdasarkan Akta Nomor 25 tanggal 23 September 2020, Notaris Anom Junprahadi. The results of the GMS had been made based on Deed Number 25 dated September 23, 2020, Notary Anom Junprahadi. Keputusan dan Realisasi RUPS Luar Biasa Tanggal 23 September 2020 (Sirkuler) Resolution and Realization of the Extraordinary GMS on September 23, 2020 (Circular) Agenda Agenda Pemberhentian Sdr. Drs. Bambang Wisnu Handoyo selaku Komisaris Bank BPD DIY Periode 2019-2023. Dismissal of Drs. Bambang Wisnu Handoyo as Commissioner of Bank BPD DIY for the period 2019-2023. Keputusan / Decision Keputusan Pertama: 1. Menyetujui pengunduran diri Doktorandus Bambang Wisnu Handoyo selaku Komisaris Perseroan Periode 2019-2023; 2. Dengan disetujuinya pengunduran diri tersebut, selanjutnya memutuskan memberhentikan dengan hormat Doktorandus Bambang Wisnu Handoyo selaku Komisaris Perseroan Periode 2019-2023 yang diangkat berdasarkan Keputusan Rapat Umum Pemegang Saham (RUPS) tanggal 22 Februari 2019 yang dituangkan dalam Akta Perseroan sebagaimana tersebut dalam Akta Notaris Anom Junprahadi, S.H. Nomor 41 tanggal 22 Februari 2019; 3. Pemberhentian Doktorandus Bambang Wisnu Handoyo selaku Komisaris Perseroan Periode 2019-2023 didasarkan pada Surat Pengunduran Diri yang dibuat di Yogyakarta tanggal 21 September 2020; 4. Pemberhentian Doktorandus Bambang Wisnu Handoyo selaku Komisaris PT Bank Pembangunan Daerah Daerah Istimewa Periode 2019-2023 sebagaimana dimaksud pada angka 2 terhitung sejak tanggal 21 September 2020; 5. Kepada Doktorandus Bambang Wisnu Handoyo diucapkan terimakasih atas pengabdiannya sebagai Komisaris Perseroan dan kepada yang bersangkutan diberikan hak-haknya berupa uang jasa pengabdian yang besarnya dihitung secara proporsional sesuai masa pengabdiannya selama menjabat sebagai Komisaris Perseroan Periode 2019-2023. 6. Pajak atas uang jasa pengabdian sebagaimana dimaksud pada angka 5 menjadi beban Bank (ditunjang oleh Bank). Keputusan Kedua: Dengan berhentinya Doktorandus Bambang Wisnu Handoyo sebagai Komisaris Perseroan, selanjutnya merujuk Keputusan Rapat Umum Pemegang Saham Luar Biasa yang dituangkan dalam Akta nomor 41 tanggal 22 Februari 2019 Notaris Anom Junprahadi, S.H., maka Susunan Dewan Komisaris Perseroan adalah sebagai berikut: 1. Profesor Ainun Na’im, Doctor of Philosophy sebagai Komisaris Utama Perseroan periode 2019-2023, berlaku sejak 23 Maret 2019 dan akan berakhir pada tanggal 23 Maret 2023; 2. Profesor Doktor Djoko Susanto, Master of Science in Accounting sebagai Komisaris Perseroan periode 2019-2023, berlaku sejak 23 Maret 2019 dan akan berakhir pada tanggal 23 Maret 2023. Keputusan Ketiga: 1. Menetapkan untuk Komisaris Perseroan untuk periode Dewan Komisaris 2019-2023 yaitu Doctorandus Haji Kadarmanta Baskara Aji, lahir di Bantul, tanggal 25-02-1963, WNI, PNS, bertempat tinggal di Sawahan, RT 001 RW 000, Desa Sumberagung, kecamatan Jetis, Kabupaten Bantul, DIY, pemegang KTP dengan NIK 3402092502630001; 2. Menugaskan Dewan Komisaris Perseroan untuk berkoordinasi dengan Pemerintah Daerah Derah Istimewa Yogyakarta untuk melaksanakan proses sesuai ketentuan yang berlaku. 2021 Annual Report
346. 344 Tata Kelola Perusahaan Keputusan / Decision First Decision: 1. Approving the resignation of Doctorandus Bambang Wisnu Handoyo as Commissioner of the Company for the 2019-2023 Period; 2. With the approval of the resignation, he subsequently decided to honorably dismiss Doctorandus Bambang Wisnu Handoyo as Commissioner of the Company for the 2019-2023 Period who was appointed based on the Decision of the General Meeting of Shareholders (GMS) dated February 22, 2019 which was stated in the Company Deed as stated in the Notary Deed of Anom Junprahadi, S.H. Number 41 dated February 22, 2019; 3. The dismissal of Doctorandus Bambang Wisnu Handoyo as Commissioner of the Company for the 2019-2023 Period was based on the Letter of Resignation drawn up in Yogyakarta on September 21, 2020; 4. Dismissal of Doctorandus Bambang Wisnu Handoyo as Commissioner of PT Bank for the Development of Special Regions for the 2019-2023 Period as referred to in number 2 as of September 21, 2020; 5. To Doctorandus Bambang Wisnu Handoyo, thank you for his service as a Commissioner of the Company, and he was given his rights in the form of service fees, the amount of which was calculated proportionally according to his service period while serving as Commissioner of the Company for the 2019-2023 period. 6. The tax on service fees as referred to in number 5 shall be borne by the Bank (supported by the Bank). Second Decision: With the cessation of Doctorandus Bambang Wisnu Handoyo as Commissioner of the Company, further referring to the Resolution of the Extraordinary General Meeting of Shareholders as outlined in Deed number 41 dated February 22, 2019 Notary Anom Junprahadi, S.H., the composition of the Company’s Board of Commissioners was as follows: 1. Professor Ainun Na’im, Doctor of Philosophy as President Commissioner of the Company for the period 2019-2023, effective March 23, 2019 and will expire on March 23, 2023; 2. Doctoral Professor Djoko Susanto, Master of Science in Accounting as Commissioner of the Company for the period 2019-2023, effective March 23, 2019 and will end on March 23, 2023. Third Decision: 1. Determining the candidate for Commissioner of the Company for the period of the Board of Commissioners 2019-2023, namely Doctorandus Haji Kadarmanta Baskara Aji, born in Bantul, 25-02-1963, Indonesian citizen, civil servant, residing in Sawahan, RT 001 RW 000, Sumberagung Village, Jetis sub-district , Bantul Regency, DIY, ID card holder with NIK 3402092502630001; 2. Assigning the Board of Commissioners of the Company to coordinate with the government of the Special Region of Yogyakarta to carry out the process in accordance with applicable regulations. Status: Terealisasi / Realized PELAKSANAAN RUPS LUAR BIASA TANGGAL 29 DESEMBER 2020 (SIRKULER) EXTRAORDINARY GMS EXECUTION ON DECEMBER 29, 2020 (CIRCULAR) Hasil RUPS telah dibuat berdasarkan Akta Nomor 64 tanggal 29 Desember 2020, Notaris Anom Junprahadi. The results of the GMS had been made based on Deed Number 64 dated December 29, 2020, Notary Anom Junprahadi. Keputusan dan Realisasi RUPS Luar Biasa Tanggal 29 Desember 2020 (Sirkuler) Resolution and Realization of the Extraordinary GMS on December 29, 2020 (Circular) Agenda Agenda Penetapan dan Perngangkatan Sdr. Drs. H Kadarmanta Baskara Aji selaku Komisaris Bank BPD DIY Periode Dewan Komisaris 2019-2023. Appointment and Appointment of Drs. H Kadarmanta Baskara Aji as Commissioner of Bank BPD DIY for the Board of Commissioners Period 20192023. Keputusan / Decision Keputusan pertama: Menetapkan dan mengangkat Tuan Doktorandus Haji KADARMANTA BASKARA AJI Istimewa Yogyakarta Periode Dewan Komisaris 2019-2023. sebagai Komisaris PT Bank Pembangunan Daerah Daerah Keputusan Kedua: Dengan merujuk Keputusan Rapat Umum Pemegang Saham Luar Biasa yang dituangkan dalam Akta Nomor 41, tanggal 22 Februari 2019, yang dibuat oleh Notaris ANOM JUNPRAHADI, Sarjana Hukum maka Susunan Dewan Komisaris PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta adalah sebagai berikut: 1. Tuan Profesor AINUN NA’IM, Doctor of Philosophy sebagai Komisaris Utama PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta Periode Dewan Komisaris 2019-2023, berlaku sejak tanggal 23 Maret 2019 dan akan berakhir pada tanggal 22 Maret 2023; 2. Tuan Profesor Doktor DJOKO SUSANTO, Master of Science in Accounting sebagai Komisaris PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta Periode Dewan Komisaris 2019-2023, berlaku sejak tanggal 23 Maret 2019 dan akan berakhir pada tanggal 22 Maret 2023; 3. Tuan Doktorandus Haji KADARMANTA BASKARA AJI sebagai Komisaris PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta Periode Dewan Komisaris 2019-2023, berlaku sejak tanggal 29 Desember 2020 dan akan berakhir pada tanggal 22 Maret 2023. Laporan Tahunan 2021
347. 345 Corporate Governance First decision : To appoint Mr. Doctorandus Haji KADARMANTA BASKARA AJI as Commissioner of PT Bank Pembangunan Daerah Special Region of Yogyakarta for the 2019-2023 period of the Board of Commissioners. Second Decision: With reference to the Resolution of the Extraordinary General Meeting of Shareholders as outlined in Deed Number 41, dated February 22, 2019, made by Notary ANOM JUNPRAHADI, Bachelor of Law, the composition of the Board of Commissioners of PT Bank Pembangunan Daerah Istimewa Yogyakarta was as follows: 1. Mr. Professor AINUN NA’IM, Doctor of Philosophy as President Commissioner of PT Bank Pembangunan Daerah Istimewa Yogyakarta Period of the Board of Commissioners 2019-2023, effective from March 23, 2019 and will end on March 22, 2023; 2. Mr. Professor Doctor DJOKO SUSANTO, Master of Science in Accounting as Commissioner of PT Bank Pembangunan Daerah Istimewa Yogyakarta Period of the Board of Commissioners 2019-2023, effective from March 23, 2019 and will end on March 22, 2023; 3. Mr. Doktorandus Haji KADARMANTA BASKARA AJI as Commissioner of PT Bank Pembangunan Daerah Istimewa Yogyakarta Period of the Board of Commissioners 2019-2023, effective from December 29, 2020 and will end on March 22, 2023. Status: Terealisasi / Realized Direksi Board of Directors Direksi merupakan organ perusahaan yang memiliki tugas pokok melakukan pengurusan untuk kepentingan dan tujuan Bank berdasarkan ketentuan Anggaran Dasar dan peraturan perundang-undangan yang berlaku. Dalam rangka melaksanakan prinsip-prinsip tata kelola dan menjalankan tugas-tugasnya, Direksi telah membentuk. The Board of Directors is a corporate organ whose main duty is managing the interests and objectives of the Company based on the provisions of the Articles of Association and the applicable laws and regulations. In implementing the governance principles and carrying out its duties, the Board of Directors established. Tugas dan Tanggung Jawab Direksi Board of Directors’ Duties and Authorities Tugas dan tanggung jawab Direksi tertuang dalam Anggaran Dasar PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta Nomor 2 Tanggal 5 April 2013 dan Pernyataan Keputusan Sirkuler Pemegang Saham Bank Pembangunan Daerah DIY Nomor 3 Tanggal 13 September 2013, yaitu: 1. Mengusahakan dan menjamin terlaksananya usaha dan kegiatan sesuai dengan tujuan dan lapangan usaha Bank. 2. Menyiapkan pada waktunya rencana pengembangan Bank. 3. Menyiapkan rencana kerja dan anggaran Bank, termasuk rencana-rencana lainnya yang berhubungan dengan pelaksanaan usaha dan kegiatan Bank dan menyampaikannya kepada Komisaris. 4. Membuat dan memelihara risalah rapat Direksi serta menyelenggarakan pembukuan dan administrasi Bank dengan kelaziman yang berlaku bagi Bank. 5. Menyusun sistem akuntansi yang memenuhi prinsipprinsip intern, terutama pemisahan fungsi pengurusan, pencatatan, penyimpanan dan pengawasan. 6. Memberikan pertanggungjawaban serta segala keterangan tentang keadaan dan jalannya Bank, berupa laporan kegiatan Bank, termasuk laporan keuangan, baik dalam bentuk laporan tahunan maupun dalam bentuk laporan berkala lainnya menurut tata cara dan waktu yang ditentukan dalam anggaran dasar serta setiap kali diminta oleh RUPS. 7. Menetapkan susunan organisasi Perseroan lengkap dengan perincian tugasnya. 8. Menjalankan kewajiban-kewajiban lainnya sesuai dengan anggaran dasar atau berdasarkan petunjuk RUPS. Duties and authorities of the Board of Directors contained in PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta’s Articles of Association No. 2 dated April 5, 2013 and Circular Resolution of the Shareholders of PT Bank Pembangunan Daerah DIY No. 3 dated September 13, 2013 are among others: 1. To strives and ensure business and activities implementation in line with the Bank’s goals and line of business. 2. To prepare Bank development plan promptly. 3. To prepare Bank work plan and budget, including other plans related to the implementation of business and activities of the Bank and to submit to the Board of Commissioners. 4. To make and manage minutes of Board of Directors meetings and to conduct bookkeeping and administration of the Bank with the standards that apply to the Bank. 5. To prepare accounting system meeting internal principles, especially division of management function, documentation, storing and monitoring. 6. To provide accountability and all details regarding to the condition of the Bank, in the forms of Bank activity reports, including financial statements, both in form of annual report or other periodic reports according to procedures and time set in the articles of association or at any time requested by GMS. 7. To set Company organizational structure complete with duty details. 8. To implement other obligations pursuant to the articles of association or based on GMS directions. 2021 Annual Report
348. 346 Tata Kelola Perusahaan 9 . Mengajukan kepada Dewan Komisaris usulan Akuntan Publik untuk melakukan pemeriksaan keadaan keuangan Perseroan untuk tahun buku berikutnya. 10. Melaksanakan prinsip-prinsip Good Corporate Governance (GCG) dalam setiap kegiatan usaha Bank pada seluruh tingkatan atau jenjang organisasi. 11. Menindaklanjuti temuan audit dan rekomendasi dari satuan kerja audit bank, auditor eksternal, hasil pengawasan Bank Indonesia dan/atau hasil pengawasan otoritas lain. 9. To propose to the Board of Commissioners to conduct audit on the Company’s financial statements for the next fiscal year. 10. To implement Good Corporate Governance (GCG) principles in all Bank business activities at all organizational levels. 12. Anggota Direksi dilarang memberikan kuasa umum kepada pihak lain yang mengakibatkan pengalihan tugas dan fungsi Direksi. 11. To follow up audit findings and recommendations from bank audit work unit, external auditor, monitoring results of Bank Indonesia and/or monitoring results of other authority. 12. Members of the Board of Directors are prohibited to delegate general authority to other party resulting in transfer of the Board of Directors’ duties and function. Pembidangan Tugas Direksi Board of Directors’ Duties Adapun pembidangan tugas Direksi adalah sebagai berikut. The duties of the Board of Directors are as follows. Tabel Pembidangan Tugas Direksi Table of Duties of the Board of Directors Nama Name Santoso Rohmad R. Agus Trimurjanto Jabatan Position Direktur Utama President Director Bidang Tugas Duties - - - The President Director was in charge of coordinating tasks between members of the Board of Directors based on the principle of balance and harmony - The President Director was in charge of work units by referring to the provisions of the Bank’s organization Direktur Pemasaran & UUS - Director of Marketing & UUS Direktur Pemasaran bertugas memimpin, mengkoordinasikan dan mengawasi secara langsung pelaksanaan tugas dibidang bisnis tresuri dan kredit/pembiayaan dan operasional bank Direktur Pemasaran membidangi unit kerja dengan mengacu ketentuan organisasi Bank Menjalankan rekomendasi yang di sampaikan oleh Asset Liabilities Committee (ALCO) Berperan Sebagai Direktur yang membawahi Unit Usaha Syariah yang berperan: a. Memiliki tanggung jawab penuh atas pelaksanaan pengelolaan UUS berdasarkan prinsip kehati-hatian dan prinsip syariah b. Menindaklanjuti rekomendasi dari hasil pengawasan Dewan Pengawas Syariah c. Wajib menyediakan data dan informasi terkait dengan pemenuhan prinsip Syariah yang akurat, relevan dan tepat waktu - - - - - - - Laporan Tahunan 2021 Direktur Utama bertugas mengkoordinasikan tugas antar anggota Direksi berdasarkan azas keseimbangan dan keserasian Direktur Utama membidangi unit kerja dengan mengacu ketentuan organisasi Bank The Marketing Director was in charge of directing, coordinating and supervising the implementation of duties in the treasury and credit/ financing business and bank operations. The Marketing Director was in charge of the work unit by referring to the Bank’s organizational provisions Carrying out the recommendations submitted by the Asset Liabilities Committee (ALCO) Acting as a Director in charge of the Sharia Business Unit whose roles were: a. Having full responsibility for the implementation of UUS management based on prudential principles and sharia principles b. Following up on recommendations from the results of the supervision of the Sharia Supervisory Board c. Providing data and information related to the fulfillment of Sharia principles that were accurate, relevant and timely
349. 347 Corporate Governance Nama Name Cahya Widi Jabatan Position Direktur Umum Director of General Affairs Bidang Tugas Duties - - - - - - Dian Ari Ani Direktur Kepatuhan Director of Compliance - - - - Direktur Umum membidangi unit kerja dengan mengacu ketentuan organisasi bank Memastikan Ketersediaan sarana prasarana , sumberdaya manusia dan memastikan keandalan sistem informasi, pencatatan dan pelaporan sistem keuangan yang mampu mendukung pengambilan kebijakan dan kebutuhan operasional bank Bertanggungjawab terhadap ketepatan dan keakuratan pelaporan General Director in charge of work units by referring to the provisions of the bank organization Ensuring the availability of infrastructure, human resources and ensuring the reliability of information systems, recording and reporting of financial systems to support policy making and bank operational needs Responsible for the accuracy and accuracy of reporting Direktur Kepatuhan membidangi unit kerja dengan mengacu ketentuan organisasi bank Direktur kepatuhan berwenang mengambil keputusan dalam rangka tindakan instruktif dan/atau korektif atas kebijakan yang ditepuh oleh Direktur yang menyimpang dari ketentuan Bank Indonesia dan/ atau Otoritas Jasa Keuangan serta peraturan perundang-undangan yang berlaku, termasuk prinsip syariah maupun kebijakan yang telah ditetapkan oleh direksi The Compliance Director was in charge of the work unit by referring to the provisions of the bank organization The compliance director was authorized to make decisions in the context of instructive and/or corrective actions on policies adopted by the Director that deviated from the provisions of Bank Indonesia and/or the Financial Services Authority as well as applicable laws and regulations, including sharia principles and policies set by the board of directors. Kriteria Direksi Board of Directors’ Criteria Untuk dapat diangkat menjadi Direksi, harus memenuhi persyaratan umum dan persyaratan khusus yang diatur dalam Anggaran Dasar PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta No. 2 Tanggal 5 April 2013. Seluruh anggota Direksi Bank BPD DIY telah dinyatakan lulus dalam Fit and Proper Test serta mendapat persetujuan RUPS. To be able to be appointed as a Board of Directors, one shall meet the general requirements and specific requirements set out in the Articles of Association of PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta No. 2 dated April 5, 2013. All members of the Directors of the Bank has passed the Fit and Proper Test and has been approved by the GMS. Persyaratan Umum: 1. Warga Negara Indonesia. 2. Bertaqwa kepada Tuhan Yang Maha Esa. 3. Sehat jasmani dan rohani. 4. Mempunyai akhlak dan moral yang baik antara lain ditunjukkan dengan sikap mematuhi ketentuan yang belaku, tidak termasuk pernah dihukum karena terbukti melakukan tindak pidana dalam waktu 20 (dua puluh) tahun terakhir sebelum dicalonkan. 5. Mempunyai latar belakang pendidikan minimal sarjana. 6. Memiliki komitmen untuk mematuhi peraturan perundangundangan yang berlaku, setia dan taat kepada Negara serta Pemerintah. 7. Memiliki kompetensi dan komitmen yang tinggi terhadap pengembangan operasional Bank yang sehat. 8. Memiliki kemampuan untuk melakukan pengelolaan strategsi dalam rangka pengembangan Bank yang sehat. 9. Tidak pernah melakukan kegiatan yang merugikan Negara atau tindakan-tindakan lainnya yang tercela di bidang General requirements: 1. Indonesian citizen. 2. Believing in God Almighty. 3. Physically and mentally healthy. 4. Having good character and morals shown by complying with the prevailing regulations, not including having been convicted of having committed a criminal act within the last 20 (twenty) years before being nominated. 5. Having a minimum bachelor’s educational background. 6. Having a commitment to comply with the prevailing laws and regulations, be loyal and obedient to the State and the Government. 7. Having high competence and commitment to the development of sound Bank operations. 8. Having the ability to perform strategic management in order to develop a healthy Bank. 9. Never carried out activities that caused losses to the State or other disgraceful actions in the banking sector. perbankan. 2021 Annual Report
350. 348 Tata Kelola Perusahaan 10 . Tidak terlibat secara langsung maupun tidak langsung dalam kegiatan pengkhianatan kepada Negara. 11. Tidak dicabut hak pilihnya berdasarkan putusan pengadilan. 12. Tidak termasuk dalam daftar orang-orang yang dilarang menjadi pemegang saham dan/atau pengurus bank umum dan/atau Bank Perkreditan Rakyat sesuai dengan ketentuan yang ditetapkan oleh Bank Indonesia. 13. Tidak memiliki kredit macet. 10. Do not engage directly or indirectly in activities treason against the State. 11. The right to vote is not revoked based on a court decision. 12. Not included in the list of persons prohibited from becoming shareholders and/or managers of commercial banks and/ or rural banks in accordance with the provisions stipulated by Bank Indonesia.. 13. Do not have non-current credit. Persyaratan Khusus: Memenuhi ketentuan perbankan dan perundang-undangan yang berlaku. Special Requirements: Fulfilling the banking regulations and prevailing laws and regulations. Pedoman dan Tata Tertib Kerja Direksi Board of Directors ‘Guidelines and Work Procedures Untuk pelaksanaan tugas Direksi yang efektif, Bank BPD DIY menyusun Pedoman dan Tata Tertib Direksi yang meliputi halhal berikut: • Ketentuan Umum • Susunan Direksi • Tugas, wewenang dan Tanggung Jawab • Pembagian Tugas dan wewenang Direksi •Laporan • Tata Persuratan • Waktu dan Kerja Direksi • Rapat Direksi • Etika Kerja Direksi • Perjalanan Dinas • Ketentuan Penutup For an effective implementation of the Board of Directors’ duties, Bank BPD DIY prepared Manual and Code of Conduct covering: • General Provision • Board of Directors Composition • Duties, authority and Responsibilities • Distribution of Duties and authority of Board of Directors •Report • Mailing System • Board of Directors working time • Board of Directors Meeting • Board of Directors Work Ethic • Business Trip • Closing Provision Hubungan Afiliasi Direksi Affiliation Relationship of Board of Directors Seluruh anggota Direksi tidak memiliki hubungan afiliasi, mencakup hubungan keluarga, hubungan keuangan, serta kepengurusan dan kepemilikan saham di Bank dengan sesama anggota Direksi, Dewan Komisaris, ataupun Pemegang Saham. All members of the Board of Directors have no relation in terms of finance, management, share ownership, family relation until second degree with members of the Board of Commissioners, fellow members of the Board of Directors and/or controlling shareholders. Tabel Hubungan Afiliasi Direksi Table of Board of Directors Affiliation Hubungan Keuangan, Keluarga dan Kepengurusan Direksi Financial Relations, Family and Management of the Board of Directors Hubungan Keuangan dengan Financial Relations With Nama Name Jabatan Position Hubungan Kepengurusan dengan Dewan Pemegang Dewan Pemegang Perusahaan Lain Komisaris Direksi Saham Komisaris Direksi Saham Management Board of Board of Pengendali Board of Board of Pengendali Relations Commissioners Directors Controlling Commissioners Directors Controlling with Other shareholders shareholders Companies Ya Yes Santoso Rohmad Direktur Utama President Director Laporan Tahunan 2021 Tidak No √ Hubungan Keluarga dengan Family Relationship With Ya Tidak Ya Tidak Yes No Yes No √ √ Ya Yes Tidak No √ Ya Tidak Ya Tidak Ya Yes No Yes No Yes √ √ Tidak No √
351. 349 Corporate Governance Hubungan Keuangan , Keluarga dan Kepengurusan Direksi Financial Relations, Family and Management of the Board of Directors Hubungan Keuangan dengan Financial Relations With Nama Name Hubungan Kepengurusan dengan Dewan Pemegang Dewan Pemegang Perusahaan Lain Komisaris Direksi Saham Komisaris Direksi Saham Management Board of Board of Pengendali Board of Board of Pengendali Relations Commissioners Directors Controlling Commissioners Directors Controlling with Other shareholders shareholders Companies Jabatan Position Ya Yes R. Agus Trimurjanto Tidak No Hubungan Keluarga dengan Family Relationship With Ya Tidak Ya Tidak Yes No Yes No Ya Yes Tidak No Ya Tidak Ya Tidak Ya Yes No Yes No Yes Tidak No Direktur Pemasaran & UUS Director of Marketing & UUS √ √ √ √ √ √ √ Cahya Widi Direktur Umum Director of General Affairs √ √ √ √ √ √ √ Dian Ari Ani Direktur Kepatuhan Director of Compliance √ √ √ √ √ √ √ Kepemilikan Saham Direksi Share Ownership of The Board of Directors Anggota Direksi wajib mengungkapkan kepemilikan saham yang mencapai 5% (lima perseratus) atau lebih dari modal disetor, yang meliputi jenis dan jumlah lembar saham baik pada bank yang bersangkutan maupun pada bank dan perusahaan lain, yang berkedudukan di dalam negeri dan di luar negeri. Members of the Board of Directors were required to disclose share ownership that reached 5% (five percent) or more of the paid-up capital, which included the type and number of shares, both in the bank concerned and in other banks and companies, domiciled in the country and abroad. Tabel Kepemilikan Saham Direksi Table of Board of Directors Share Ownership Kepemilikan Saham Shareholding Nama Name Jabatan Position Bank Bank Lain Other Banks Lembaga Keuangan Non Bank Non-bank financial institutions Perusahaan Lain Other Companies Santoso Rohmad Direktur Utama / President Director Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil R. Agus Trimurjanto Direktur Pemasaran & UUS Director of Marketing & UUS Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil Cahya Widi Direktur Umum / Director of General Affairs Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil Dian Ari Ani Direktur Kepatuhan / Director of Compliance Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil Rapat Direksi Meeting of The Board of Directors Kebijakan Rapat Meeting Policy Penyelenggaraan rapat Direksi dapat dilakukan setiap waktu The Board of Directors meeting can be held at any time if apabila dipandang perlu atas permintaan seorang atau lebih anggota Direksi atau atas permintaan tertulis dari seorang deemed necessary at the request of one or more members of the Board of Directors or at the written request of one or more 2021 Annual Report
352. 350 Tata Kelola Perusahaan atau lebih anggota Direksi , atau atas permintaan tertulis dari seorang atau lebih anggota Dewan Komisaris, atau atas permintaan tertulis dari 1 (satu) orang atau lebih pemegang saham yang bersama-sama mewakili 1/10 (satu per sepuluh) atau lebih dari jumlah seluruh saham dengan hak suara. Rapat Direksi diselenggarakan sekurang-kurangnya sekali dalam 1 (satu) bulan. members of the Board of Directors, or at the written request of one or more members of the Board of Commissioners, or at the written request of 1 (one) person. or more shareholders who represent 1/10 (one tenth) or more of the total shares with voting rights. Meetings of the Board of Directors are held at least once in 1 (one) month. Rapat Direksi adalah sah dan berhak mengambil keputusan yang mengikat apabila lebih dari ½ (satu per dua) dari jumlah anggota Direksi hadir atau diwakili dalam rapat. Keputusan rapat Direksi harus diambil berdasarkan musyawarah untuk mufakat. Apabila tidak tercapai maka keputusan diambil dengan pemungutan suara berdasarkan suara setuju paling sedikit lebih dari ½ (satu per dua) dari jumlah suara yang dikeluarkan dalam rapat. The meeting of the Board of Directors is valid and has the right to make binding decisions if more than ½ (one half) of the members of the Board of Directors are present or represented at the meeting. Decisions of the Board of Directors meeting must be made based on deliberation to reach consensus. If not achieved, the decision is made by voting based on votes in agreement of at least more than ½ (one half) of the number of votes cast in the meeting. Rapat Internal Direksi Internal Meeting of The Board of Directors Sepanjang tahun 2021, agenda, tanggal dan peserta Rapat Direksi adalah sebagai berikut. Throughout 2021, the agenda, dates and participants of the Board of Directors Meeting are as follows. Tabel Rapat Direksi Table of Board of Directors Meeting No. 1 2 3 4 Tanggal Date 20 Januari 2021 January 20, 2021 17 Februari 2021 February 17, 2021 19 Februari 2021 February 19, 2021 26 Februari 2021 February 26, 2021 Laporan Tahunan 2021 Agenda Agendas Rapat Koordinasi dengan Pemimpin Cabang Coordination Meeting with Branch Leader Rapat Koordinasi Pasca RUPS Post-GMS Coordination Meeting Peserta Rapat Meeting Participants Kehadiran Presence Santoso Rohmad Hadir / Present R. Agus Trimurjanto Hadir / Present Cahya Widi Hadir / Present Dian Ari Ani Hadir / Present Santoso Rohmad Hadir / Present R. Agus Trimurjanto Hadir / Present Cahya Widi Hadir / Present Dian Ari Ani Hadir / Present 1. Rapat Evaluasi Perkreditan 2. Rapat Evaluasi E Samsat 3. Lain – Lain 1. Credit Evaluation Meeting 2. E Samsat Evaluation Meeting 3. Etc Santoso Rohmad Hadir / Present R. Agus Trimurjanto Hadir / Present Cahya Widi Hadir / Present Dian Ari Ani Hadir / Present 1. Prinsip Kehati hatian dan Manajemen Risiko Pelaksanaan Program Pemulihan PEN 2. Dukungan Perbankanm terhadap Pemulihan PEN 3. Dukungan Perbankan terhadap pertumbuhan Industri Otomotif 4. Lain - Lain 1. Prudential Principles and Risk Management Implementation of PEN Recovery Program 2. Banking Support for PEN Recovery 3. Banking Support for the growth of the Automotive Industry 4. Etc Santoso Rohmad Hadir / Present R. Agus Trimurjanto Hadir / Present Cahya Widi Hadir / Present Dian Ari Ani Tidak Hadir / Not present Alasan Ketidakhadiran Reason for Absence Sakit / Sick
353. 351 Corporate Governance No . 5 Tanggal Date 02 Maret 2021 March 02, 2021 Agenda Agendas 1. QRIS 2. Lain - Lain 7 15 Maret 2021 March 15, 2021 08 April 2021 April 8, 2021 Kehadiran Presence Santoso Rohmad Hadir / Present R. Agus Trimurjanto Hadir / Present Cahya Widi Hadir / Present Dian Ari Ani Hadir / Present 1. E Swaguna 2. Digitalisasi KUR 3. Lain – Lain 1. E Swaguna 2. KUR Digital digitization 3. Etc Santoso Rohmad Hadir / Present R. Agus Trimurjanto Hadir / Present Cahya Widi Hadir / Present Dian Ari Ani Hadir / Present 1. Evaluasi Optimalisasi pemberdayaan ekonomi daerah 2. Digitalisasi KUR 3. Optimalisasi KEJAR 4. Evaluasi Pengembangan AGEN Laku Pandai 5. Evaluasi Digitalisai E Swaguna 6. Lain - Lain Santoso Rohmad Hadir / Present R. Agus Trimurjanto Hadir / Present Cahya Widi Hadir / Present Dian Ari Ani Hadir / Present 1. QRIS 2. Etc 6 Peserta Rapat Meeting Participants Alasan Ketidakhadiran Reason for Absence 1. Evaluation of the optimization of regional economic empowerment 2. KUR Digital digitization 3. CHARGE optimization 4. Evaluation of Laku Pandai AGENT Development 5. Evaluation of Digitalization of E Swaguna 6. Etc 8 9 10 11 21 April 2021 April 21, 2021 04 Mei 2021 May 04, 2021 11 Mei 2021 May 11, 2021 03 Juni 2021 June 03, 2021 Laporan Hasil Audit Khusus dengan Santoso Rohmad penyalahgunaan kartu ATM Skimming R. Agus Trimurjanto Special Audit Result Report with Cahya Widi Skimming ATM card misuse Dian Ari Ani Hadir / Present 1. Evaluasi Kinerja Keuangan 2. Penghargaan Pegawai 3. Lain Lain Santoso Rohmad Hadir / Present R. Agus Trimurjanto Hadir / Present 1. Financial Performance Evaluation 2. Employee Award 3. Etc Cahya Widi Hadir / Present Dian Ari Ani Hadir / Present Restrukturisasi Jiwasraya Restructuring Jiwasraya Santoso Rohmad Hadir / Present R. Agus Trimurjanto Hadir / Present Cahya Widi Hadir / Present Dian Ari Ani Hadir / Present Persiapan Entry Meeting Pemeriksaan Umum OJK Tahun 2021 Preparation for the 2021 FSA General Examination Entry Meeting 12 08 Juni 2021 June 08, 2021 1. Pembahasan Perubahan RBB 2. Klasifikasi Kantor 1. Discussion of RBB Changes 2. Office Classification 13 30 Juli 2021 July 30, 2021 Rapat Koordinasi Perluasan Layanan Laku Pandai Bank BPD DIY Santoso Rohmad R. Agus Trimurjanto Hadir / Present Hadir / Present Hadir / Present Hadir / Present Tidak Hadir / Not present Cahya Widi Hadir / Present Dian Ari Ani Tidak Hadir / Not present Santoso Rohmad Hadir / Present R. Agus Trimurjanto Hadir / Present Cahya Widi Hadir / Present Dian Ari Ani Hadir / Present Santoso Rohmad Hadir / Present R. Agus Trimurjanto Hadir / Present Coordination Meeting on the Expansion Cahya Widi of Laku Pandai Services for Bank BPD DIY Dian Ari Ani Dinas Luar Kota / Out of town duty Cuti / Paid leave Hadir / Present Hadir / Present 2021 Annual Report
354. 352 Tata Kelola Perusahaan No . 14 15 16 17 Tanggal Date 18 Agustus 2021 August 18, 2021 29 September 2021 September 29, 2021 5 Oktober 2021 October 5, 2021 Agenda Agendas Koordinasi E Swaguna Koordinasi E Swaguna Peserta Rapat Meeting Participants Kehadiran Presence Santoso Rohmad Hadir / Present R. Agus Trimurjanto Hadir / Present Cahya Widi Hadir / Present Dian Ari Ani Hadir / Present 1. Persiapan HUT ke 60 Bank BPD DIY 2. CKPN 3. Rencana Migrasi Server 4. Lain - Lain Santoso Rohmad Hadir / Present R. Agus Trimurjanto Hadir / Present Cahya Widi Hadir / Present 1. Preparation for the 60th Anniversary of Bank BPD DIY 2. CKPN 3. Server Migration Plan 4. Etc Dian Ari Ani Hadir / Present KUD 2022 KUD 2022 Santoso Rohmad Hadir / Present 04 November 2021 1. Pemeriksaan Pajak tahun 2019 Bank November 04, BPD DIY. 2021 2. Evaluasi kinerja keuangan November 2021 3. Perkreditan 4. Lain-lain R. Agus Trimurjanto Hadir / Present Cahya Widi Tidak Hadir / Not present Dian Ari Ani Hadir / Present Santoso Rohmad Hadir / Present R. Agus Trimurjanto Hadir / Present Cahya Widi Hadir / Present Dian Ari Ani Hadir / Present Santoso Rohmad Hadir / Present R. Agus Trimurjanto Hadir / Present Cahya Widi Hadir / Present Dian Ari Ani Hadir / Present Santoso Rohmad Hadir / Present R. Agus Trimurjanto Hadir / Present Cahya Widi Hadir / Present Dian Ari Ani Hadir / Present Santoso Rohmad Hadir / Present R. Agus Trimurjanto Hadir / Present Cahya Widi Hadir / Present Dian Ari Ani Hadir / Present 1. 2019 Bank BPD DIY Tax Audit. 2. November 2021 financial performance evaluation 3. Loans 4. Etc 18 19 16 November 2021 RBB 2022 November 16, 2021 RBB 2022 30 November 2021 1. Evaluasi Kinerja Keuangan November 30, 2. Laporan Kredit E Swaguna dan 2021 Purnakarya 3. Laporan Pelaksanaan Uji Coba BCP dan DRC Bank BPD DIY 4. Lain – Lain 1. Financial Performance Evaluation 2. E Swaguna and Retirement Loans Report 3. Report on the Implementation of BCP and DRC Trial for Bank BPD DIY 4. Etc 20 10 Desember 2021 1. Evaluasi Kinerja December 10, 2021 2. Evaluasi E Swaguna dan E Purnakarya 3. HUT ke 60 Bank BPD DIY 4. Kredit Talangan Pajak Kendaraan Usaha 5. Lain – Lain 1. Performance evaluation 2. Evaluation of E Swaguna and E Purnakarya 3. 60th Anniversary of Bank BPD DIY 4. Business Vehicle Tax bailout Loans 5. Etc Laporan Tahunan 2021 Alasan Ketidakhadiran Reason for Absence Sakit / Sick
355. 353 Corporate Governance Tanggal Date No . 21 Peserta Rapat Meeting Participants Agenda Agendas 27 Desember 2021 Pembahasan Hasil Kajian Hukum December 27, 2021 Perubahan PDP bersama dengan Penasihat Hukum dan Sekretaris Dewan Komisaris Discussion of the results of the PDP Amendment Legal Study with the Advisor Law and Secretary of the Board of Commissioners Alasan Ketidakhadiran Reason for Absence Kehadiran Presence Santoso Rohmad Hadir / Present R. Agus Trimurjanto Hadir / Present Cahya Widi Hadir / Present Dian Ari Ani Hadir / Present Agenda dan peserta rapat gabungan Dewan Komisaris dengan Direksi tersaji pada bagian Rapat Dewan Komisaris Bab Tata Kelola Perusahaan dalam Laporan tahunan ini. The agenda and participants of the joint meeting of the Board of Commissioners and the Board of Directors had been presented in the section of the Board of Commissioners Meeting in the Chapter of Corporate Governance in this annual report. Frekuensi dan Kehadiran Rapat Meetings Frequency and Attendance Tabel Frekuensi dan Kehadiran Rapat Direksi Table of Frequency and Attendance of Board of Directors Meetings Nama Name Jabatan Position Rapat Direksi Board of Directors Meeting Rapat Gabungan Dewan Komisaris dengan Direksi Joint Meeting of the Board of Directors and the Board of Commissioners RUPS GMS Jumlah dan Persentase Kehadiran Number and Percentage of Attendance Jumlah dan Persentase Kehadiran Number and Percentage of Attendance Jumlah dan Persentase Kehadiran Number and Percentage of Attendance Jumlah Jumlah Jumlah Jumlah Jumlah Jumlah Rapat Rapat Rapat Kehadiran Persentase Kehadiran Persentase Kehadiran Persentase Number Number Number Number of Percentage Number of Percentage Number of Percentage of of of Attendance Attendance Attendance Meetings Meetings Meetings Santoso Rohmad Direktur Utama President Director 21 21 100% 10 10 100% 2 2 100% R. Agus Trimurjanto Direktur Pemasaran & UUS Director of Marketing & UUS 21 20 95% 10 10 100% 2 2 100% Cahya Widi Direktur Umum Director of General Affairs 21 20 95% 10 10 100% 2 2 100% Dian Ari Ani Direktur Kepatuhan Director of Compliance 21 19 90% 10 10 100% 2 2 100% 2021 Annual Report
356. 354 Tata Kelola Perusahaan Pelatihan dan /atau Peningkatan Kompetensi Anggota Direksi Nama Name Santoso Rohmad R. Agus Trimurjanto Jabatan Position Direktur Utama President Director Direktur Pemasaran & UUS Director of Marketing & UUS Training and/or Increasing The Competence of The Members of The Board of Directors Jenis Pelatihan dan Materi Pengembangan Kompetensi /Pelatihan Types of Training and Competency Development/Training Materials Penyelenggara Organizer Seminar Kick-Off RBB 2021 RBB Kick-Off Seminar 2021 12 Januari 2021 Online January 12, 2021 Online Bank BPD DIY Refreshment Manajemen Risiko Risk Management Refreshment 10 Februari 2021 Online February 10, 2021 Online Ikatan Bankir Indonesia Sosialisasi Dashboard Kinerja Keuangan Financial Performance Dashboard Socialization 26 Maret 2021 Kantor Pusat Bank BPD DIY March 26, 2021 Head Office of Bank BPD DIY Bank BPD DIY Peluncuran Cetak Biru Sumber Daya Manusia Pengembangan 25 Mei 2021 Kantor Pusat Bank Launch of the Human Resources Development BPD DIY May 25, 2021 Blueprint Bank BPD DIY Head Office Otoritas Jasa Keuangan Financial Services Authority Seminar Strategi DIY Dalam Menghadapi Paradigman Perkembangan TI 5 Tahun Kedepan Dengan Tetap Mempertimbangkan Kearifan Budaya Lokal 04 Oktober 2021 Kantor Pusat Bank BPD DIY October 04, 2021 DIY Strategy Seminar in Facing the Paradigm Bank BPD DIY Head of IT Development for the Next 5 Years By Still Office Considering Local Cultural Wisdom Bank BPD DIY Sosialisasi Pedoman Akhir Tahun End of Year Guidelines Socialization 23 Desember 2021 Kantor Pusat Bank BPD DIY December 23, 2021 Bank BPD DIY Head Office Bank BPD DIY Seminar Kick-Off RBB 2021 RBB Kick-Off Seminar 2021 12 Januari 2021 Online January 12, 2021 Online Bank BPD DIY Refreshment Manajemen Risiko Risk Management Refreshment 10 Februari 2021 Online February 10, 2021 Online Ikatan Bankir Indonesia Indonesian Bankers Association Sosialisasi Dashboard Kinerja Keuangan Financial Performance Dashboard Socialization 26 Maret 2021 Kantor Pusat Bank BPD DIY March 26, 2021 Bank BPD DIY Head Office Bank BPD DIY Peluncuran Cetak Biru Pengembangan Sumber Daya Manusia 25 Mei 2021 Kantor Pusat Bank BPD DIY May 25, 2021 Bank BPD DIY Head Office Otoritas Jasa Keuangan Financial Services Authority 09 Juli 2021 Online July 09, 2021 Online ACI INDONESIA Launch of the Human Resources Development Blueprint Refreshment Sertifikasi Tresuri Tingkat Advance Advanced Treasury Certification Refreshment Laporan Tahunan 2021 Waktu dan Tempat Pelaksanaan Implementation Time and Place
357. 355 Corporate Governance Nama Name Jabatan Position Jenis Pelatihan dan Materi Pengembangan Kompetensi /Pelatihan Types of Training and Competency Development/Training Materials Program Pemeliharaan (Refreshment) Sertifikasi General Banking Maisa Edukasi 04 Oktober 2021 Kantor Pusat Bank BPD DIY October 04, 2021 Bank BPD DIY Head Office Bank BPD DIY Sosialisasi Pedoman Akhir Tahun End of Year Guidelines Socialization 23 Desember 2021 Kantor Pusat Bank BPD DIY 23 Desember 2021 Kantor Pusat Bank BPD DIY Bank BPD DIY Seminar Kick-Off RBB 2021 RBB Kick-Off Seminar 2021 12 Januari 2021 Online January 12, 2021 Online Bank BPD DIY Refreshment Manajemen Risiko Risk Management Refreshment 10 Februari 2021 Online February 10, 2021 Online Ikatan Bankir Indonesia Indonesian Bankers Association Webinar Profile Risiko Siber Sektor Perbankan Webinar Profile of Banking Sector Cyber Risk 18 Maret 2021 Online March 18, 2021 Online Asbanda Sosialisasi Dashboard Kinerja Keuangan Financial Performance Dashboard Socialization 26 Maret 2021 Kantor Pusat Bank BPD DIY March 26, 2021 Bank BPD DIY Head Office Bank BPD DIY Peluncuran Cetak Biru Pengembangan Sumber Daya Manusia Launch of the Human Resources Development Blueprint 25 Mei 2021 Kantor Pusat Bank BPD DIY May 25, 2021 Bank BPD DIY Head Office Otoritas Jasa Keuangan Financial Services Authority Sosialisasi dan Persiapan RUA FKDOP 2021 Arahan Bank Indonesia Terkait SPPUR Socialization and Preparation of RUA FKDOP 2021 - Bank Indonesia Directives Regarding SPPUR 16 Juli 2021 Online July 16, 2021 Online Forum Komunikasi Direktur Operasional Perbankan (FKDOP) Communication Forum for Director of Banking Operations (FKDOP) Komitmen Serta Kesiapan Perbankan Dalam Mendukung Rencana Implementasi CBS BI Bank Commitment and Readiness in Supporting BI’s CBS Implementation Plan 01 September 2021 Online September 01, 2021 Online Bank Indonesia Launching Cetak Biru Pengembangan SDM Sektor Jasa Keuangan Launching of Blueprint for Human Resources Development in Financial Services Sector 25 Mei 2021 Kantor Pusat Bank BPD DIY May 25, 2021 Bank BPD DIY Head Office Otoritas Jasa Keuangan Financial Services Authority Sosialisasi Pedoman Akhir Tahun End of Year Guidelines Socialization 23 Desember 2021 Kantor Pusat Bank BPD DIY December 23, 2021 Bank BPD DIY Head Office Bank BPD DIY Seminar Strategi DIY Dalam Menghadapi Paradigman Perkembangan TI 5 Tahun Kedepan Dengan Tetap Mempertimbangkan Kearifan Budaya Lokal DIY Strategy Seminar in Facing the Paradigm of IT Development for the Next 5 Years By Still Considering Local Cultural Wisdom Direktur Umum Director of General Affairs Penyelenggara Organizer 08 September 2021 Online September 08, 2021 Online General Banking Certification Refreshment Program Cahya Widi Waktu dan Tempat Pelaksanaan Implementation Time and Place 2021 Annual Report
358. 356 Tata Kelola Perusahaan Nama Name Dian Ari Ani Laporan Tahunan 2021 Jabatan Position Direktur Kepatuhan Director of Compliance Jenis Pelatihan dan Materi Pengembangan Kompetensi /Pelatihan Types of Training and Competency Development/Training Materials Waktu dan Tempat Pelaksanaan Implementation Time and Place Penyelenggara Organizer Seminar Kick-Off RBB 2021 RBB Kick-Off Seminar 2021 12 Januari 2021 Online January 12, 2021 Online Bank BPD DIY Refreshment Manajemen Risiko Risk Management Refreshment 10 Februari 2021 Online February 10, 2021 Online Ikatan Bankir Indonesia Indonesian Bankers Association Refreshment Sertifikasi Kepatuhan Compliance Certification Refreshment 18 Februari 2021 Online February 18, 2021 Online Forum Komunikasi Direktur Kepatuhan Perbankan Banking Compliance Director Communication Forum Efektivitas Pengawasan Dewan Komisaris Dalam Menjaga Kepatuhan Bank Untuk Menuju Era Pengaturan Principle Based The Effectiveness of Supervision of the Board of Commissioners in Maintaining Bank Compliance Towards the Era of Principle Based Regulation 25 Maret 2021 Online March 25, 2021 Online Forum Komunikasi Direktur Kepatuhan Perbankan Banking Compliance Director Communication Forum Sosialisasi Dashboard Kinerja Keuangan Financial Performance Dashboard Socialization 26 Maret 2021 Kantor Pusat Bank BPD DIY March 26, 2021 Head Office of Bank BPD DIY Bank BPD DIY Webinar Cyber Crime Typologi & Cross Border Money Laundering Webinar Cyber Crime Typology & Cross Border Money Laundering 29 April 2021 Online April 29, 2021 Online Forum Komunikasi Direktur Kepatuhan Perbankan Banking Compliance Director Communication Forum Peluncuran Cetak Biru Pengembangan Sumber Daya Manusia Launch of the Human Resources Development Blueprint 25 Mei 2021 Kantor Pusat Bank BPD DIY May 25, 2021 Bank BPD DIY Head Office Otoritas Jasa Keuangan Financial Services Authority Sosialisasi Ketentuan Bank Umum Socialization of Commercial Bank Provisions 01 September 2021 Online September 01, 2021 Online Otoritas Jasa Keuangan Financial Services Authority Sosialisasi Zona Integritas Menuju Wilayah Bebas Korupsi Direktorat Pengelolaan Kas Negara Socialization of Integrity Zone Towards Corruption-Free Area Directorate of State Treasury Management 09 September 2021 Online September 09, 2021 Online Kementerian Keuangan Republik Indonesia Ministry of Finance of the Republic of Indonesia Seminar Strategi DIY Dalam Menghadapi Paradigman Perkembangan TI 5 Tahun Kedepan Dengan Tetap Mempertimbangkan Kearifan Budaya Lokal DIY Strategy Seminar in Facing the Paradigm of IT Development for the Next 5 Years By Still Considering Local Cultural Wisdom 04 Oktober 2021 Kantor Pusat Bank BPD DIY October 04, 2021 Bank BPD DIY Head Office Bank BPD DIY Pelatihan Kegiatan Pemantantapan Nilai-Nilai Kebangsaan Angkatan IV 2021 Training for Consolidating National Values Batch IV 2021 02 November 2021 Online November 02, 2021 Online Lembaga Ketahanan Nasional RI Indonesian National Defense Institute
359. 357 Corporate Governance Nama Name Jabatan Position Jenis Pelatihan dan Materi Pengembangan Kompetensi /Pelatihan Types of Training and Competency Development/Training Materials Sosialisasi Pedoman Akhir Tahun End of Year Guidelines Socialization Waktu dan Tempat Pelaksanaan Implementation Time and Place 23 Desember 2021 Kantor Pusat Bank BPD DIY December 23, 2021 Bank BPD DIY Head Office Penyelenggara Organizer Bank BPD DIY Program Orientasi bagi Direksi Baru Tahun 2021 Orientation Program for The New Board of Directors for 2021 Selama tahun 2021, tidak terdapat pengangkatan Direksi baru sehingga tidak terdapat pelaksanaan bagi Direksi baru. In 2021, there was no appointment of new Directors so that there was no implementation for new Directors. Keputusan dan Pelaksanaan Tugas Direksi Decision and Implementation of The Duties of the Board of Directors Selama tahun 2021 Direksi telah mengeluarkan keputusan, berupa Surat Keputusan dan Surat Edaran Direksi sejumlah 330 (tiga ratus tiga puluh) keputusan. Sebagian besar kebijakan yang dikeluarkan oleh Direksi diterbitkan mempertimbangkan kondisi global adanya pandemi Covid-19, Bank menyesuaikan aktivitas operasional hingga perubahan target dan strategi guna menyikapi perubahan pola aktivitas masyarakat yang berpengaruh terhadap kebutuhan akan layanan jasa perbankan. In 2021 the Board of Directors issued decisions in the form of Decrees and Circulars of the Board of Directors totaling 330 (three hundred thirty) decisions. Most of the policies issued by the Board of Directors were issued considering the global conditions of the Covid-19 pandemic, the Bank adjusted its operational activities to changes in targets and strategies to respond to changes in patterns of community activity that affected the need for banking services. Selain itu Direksi juga menyesuaikan ketentuan-ketentuan internal bank dengan kebijakan yang diterbitkan oleh pemerintah dan regulator untuk mengantisipasi kemungkinankemungkinan terburuk pelemahan ekonomi akibat pandemi Covid-19. In addition, the Board of Directors also adjusted the bank’s internal regulations with policies issued by the government and regulators to anticipate the worst possible economic downturn due to the Covid-19 pandemic. Pelaksanaan tugas Direksi selama tahun 2021 adalah sebagai berikut: 1. Menjalankan usaha dan kegiatan sesuai dengan tujuan dan lapangan usaha Bank. 2. Menyusun rencana pengembangan Bank. 3. Menyiapkan rencana kerja dan anggaran Bank, termasuk rencana-rencana lainnya yang berhubungan dengan pelaksanaan usaha dan kegiatan Bank dan menyampaikannya kepada Komisaris. 4. Melaksanakan Rapat Umum Pemegang Saham. 5. Menyusun risalah rapat Direksi serta menyelenggarakan pembukuan dan administrasi Bank dengan kelaziman yang berlaku bagi Bank. 6. Memberikan pertanggungjawaban serta segala keterangan tentang keadaan dan jalannya Bank, berupa laporan kegiatan Bank, termasuk laporan keuangan, baik dalam bentuk laporan tahunan maupun dalam bentuk laporan berkala lainnya menurut tata cara dan waktu yang ditentukan dalam anggaran dasar serta setiap kali diminta The duties of the Board of Directors during 2021 were to: oleh RUPS. 1. Carry out business and activities in accordance with the objectives and business fields of the Bank. 2. Prepare a Bank development plan. 3. Prepare the Bank’s work plan and budget, including other plans related to the implementation of the Bank’s business and activities and submit it to the Commissioners. 4. Conduct the General Meeting of Shareholders. 5. Prepare the minutes of the Board of Directors’ meeting as well as carry out the bookkeeping and administration of the Bank in the usual way for the Bank. 6. Provide accountability and all information regarding the condition and operation of the Bank, in the form of reports on Bank activities, including financial reports, both in the form of annual reports and in the form of other periodic reports according to the procedures and times specified in the articles of association and whenever requested by the GMS. 2021 Annual Report
360. 358 Tata Kelola Perusahaan 7 . Menjalankan kewajiban-kewajiban lainnya sesuai dengan anggaran dasar atau berdasarkan petunjuk RUPS. 8. Mengajukan kepada Dewan Komisaris usulan Akuntan Publik untuk melakukan pemeriksaan keadaan keuangan Perseroan untuk tahun buku berikutnya. 9. Melaksanakan prinsip-prinsip Good Corporate Governance (GCG) dalam setiap kegiatan usaha Bank pada seluruh tingkatan atau jenjang organisasi. 10. Menindaklanjuti temuan audit dan rekomendasi dari satuan kerja audit bank, auditor eksternal, hasil pengawasan Bank Indonesia dan/atau hasil pengawasan otoritas lain. 7. Carry out other obligations in accordance with the articles of association or based on the instructions of the GMS. 8. Submit to the Board of Commissioners a proposal for a Public Accountant to conduct an examination of the Company’s financial condition for the following financial year. 9. Implement the principles of Good Corporate Governance (GCG) in every business activity of the Bank at all levels or levels of the organization. 10. Follow up on audit findings and recommendations from bank audit work units, external auditors, results of supervision from Bank Indonesia and/or results of supervision by other authorities. Penilaian Kinerja Komite di Bawah Direksi dan Dasar Penilaiannya Performance Assessment of Committees Under the Board of Directors and The Assessment Basis Dalam melaksanakan tugasnya, Direksi dibantu oleh Komite di bawah Direksi sesuai dengan Surat keputusan Direksi No. 0298/ OM 0001 tanggal 29 Oktober 2021 tentang Buku Pedoman Perusahaan Tata Kerja Organisasi PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta, yaitu: b. Komite Pengarah Teknologi Informasi (TI) Merupakan komite yang dibentuk Direksi untuk membantu tugas-tugas Direksi sesuai prinsip good corporate governance di bidang teknologi informasi. Tugas Komite Pengarah TI antara lain memberikan rekomendasi kepada Direksi yang mencakup rencana strategis teknologi informasi (information technology strategic plan) yang sesuai dengan rencana strategis kegiatan usaha Bank, Merumuskan kebijakan dan prosedur teknologi informasi serta Pemantauan atas kinerja teknologi informasi dan upaya peningkatannya c. Asset Liability Committee (ALCO) Merupakan komite yang dibentuk Direksi untuk membantu tugas-tugas Direksi sesuai prinsip good corporate governance di bidang aset dan liabilitas. Dalam tugasnya, ALCO bertanggung jawab atas pencapaian rentabilitas bank sesuai dengan target keuntungan (laba), pertumbuhan neraca, dan beberapa ukuran rentabilitas yang telah ditetapkan dalam anggaran. Selain itu ALCO juga mempunyai tugas dan tanggung jawab melakukan evaluasi posisi risiko suku bunga dan strategi Bank untuk memastikan bahwa hasil risk taking position Bank telah konsisten dengan tujuan pengelolaan risiko bunga, melakukan review atas posisi likuiditas In carrying out their duties, the Board of Directors was assisted by a Committee under the Board of Directors in accordance with the Decree of the Board of Directors No. 0298/OM 0001 dated October 29, 2021 regarding Company Guidelines for Organizational Work Procedures of PT Bank Pembangunan Daerah Special Region of Yogyakarta, namely: a. Risk Management Committee It is a committee formed by the Board of Directors to assist the duties of the Board of Directors in accordance with the principles of good corporate governance in the field of risk management. The duties of the Risk Management Committee are to assess the risk profile, assess good corporate governance, and assess the soundness of the Bank. b. Information Technology (IT) Steering Committee It was formed by the Board of Directors to assist the duties of the Board of Directors in accordance with the principles of good corporate governance in the field of information technology. The tasks of the IT Steering Committee included providing recommendations to the Board of Directors which include an information technology strategic plan in accordance with the Bank’s business activity strategic plan, Formulating information technology policies and procedures as well as Monitoring information technology performance and efforts to improve it c. Asset Liability Committee (ALCO) It was formed by the Board of Directors to assist the duties of the Board of Directors in accordance with the principles of good corporate governance in the areas of assets and liabilities. In its duties, ALCO was responsible for achieving bank profitability in accordance with the profit target (profit), balance sheet growth, and several profitability measures set in the budget. In addition, ALCO also had the duty and responsibility to evaluate the interest rate risk position and the Bank’s strategy to ensure that the results of the Bank’s risk taking position were consistent with the objectives of interest risk management, review the bank’s bank dan merumuskan besarnya persentase likuiditas liquidity position and formulate the percentage of liquidity a. Komite Manajemen Risiko Merupakan komite yang dibentuk Direksi untuk membantu tugas-tugas Direksi sesuai prinsip good corporate governance di bidang manajemen risiko. Tugas Komite Manajemen Risiko yaitu melakukan penilaian profil risiko, melakukan penilaian good corporate governance, dan melakukan penilaian tingkat kesehatan Bank. Laporan Tahunan 2021
361. 359 Corporate Governance yang akan dipertahankan Bank serta menyusun strategi atas perubahan-perubahan yang terjadi di pasar ataupun perubahan-perubahan regulasi yang terjadi secara tiba-tiba d . Komite SDM Merupakan komite yang dibentuk Direksi untuk memberikan masukan dan rekomendasi terhadap pelaksanaan program pengembangan karir dan penyelesaian pelanggaran ketentuan atau tata tertib pegawai Bank, sepanjang diperlukan Direksi. Komite SDM bertugas menetapkan kebijakan dan strategi pengelolaan SDM Bank sehingga perusahaan dapat mencapai hasil usaha yang maksimal. e. Komite Kebijakan Perkreditan Merupakan komite yang dibentuk Direksi dalam merumuskan kebijakan, mengawasi pelaksanaan kebijaksanaan, memantau perkembangan dan kondisi portofolio perkreditan serta memberikan saran-saran langkah perbaikan. Tugas Komite Kebijakan Perkreditan antara lain memberikan masukan kepada Direksi dalam rangka penyusunan kebijakan perkreditan Bank, terutama yang berkaitan dengan perumusan risiko yang melekat pada aktivitas fungsional perkreditan. to be maintained by the Bank and formulate strategies for changes that occured in the market or regulatory changes happening suddenly d. HR Committee It is a committee formed by the Board of Directors to provide input and recommendations on the implementation of career development programs and settlement of violations of the Bank’s employee regulations or rules, as long as the Board of Directors is required. The HR Committee is in charge of determining the Bank’s HR management policies and strategies so that the company can achieve maximum business results. e. Credit Policy Committee It is a committee formed by the Board of Directors in formulating policies, supervising the implementation of policies, monitoring the development and condition of the credit portfolio and providing suggestions for corrective measures. The duties of the Credit Policy Committee include providing input to the Board of Directors in the formulation of Bank credit policies, particularly those related to the formulation of risks inherent in credit functional activities. Untuk mengukur efektivitas kinerja komite di bawah Direksi dalam membantu Direksi menjalankan pengurusan perusahaan maka dilakukan penilaian terhadap di bawah Direksi. Prosedur penilaian kinerja komite di bawah Direksi dilakukan oleh Direksi secara periodik dengan kriteria penilaian atas kinerja Komite di bawah Direksi yaitu pelaksanaan rapat serta kehadiran dalam rapat selama tahun buku. Direksi menilai bahwa selama 2021, komite-komite di bawah Direksi telah menjalankan tugas dan tanggungjawabnya dengan baik. To measure the effectiveness of the performance of the committees under the Board of Directors in assisting the Board of Directors in managing the company, an assessment was carried out on those under the Board of Directors. The procedure for evaluating the performance of committees under the Board of Directors was carried out by the Board of Directors periodically with the criteria for evaluating the performance of the Committees under the Board of Directors, namely the implementation of meetings and attendance at meetings during the financial year. The Board of Directors considers that during 2021, the committees under the Board of Directors carried out their duties and responsibilities well. Dewan Komisaris Board of Commissioners Dewan Komisaris adalah organ perusahaan yang memiliki tugas pokok untuk melakukan pengawasan atas kebijakan Direksi dalam menjalankan perusahaan, dan memberikan nasihat kepada Direksi. Dewan Komisaris juga bertugas untuk memastikan terselenggaranya pelaksanaan prinsip-prinsip tata kelola dalam setiap kegiatan usaha perusahaan pada seluruh tingkatan atau jenjang organisasi Bank BPD DIY. The Board of Commissioners becomes a company organ that has the main task of supervising the policies of the Board of Directors in running the company, and providing advice to the Board of Directors. The Board of Commissioners is also tasked with ensuring the implementation of governance principles in all company business activities at all levels or levels of the Bank BPD DIY organization. Tugas dan Kewajiban Dewan Komisaris Board of Commissioners’ Duties and Authorities Tugas dan wewenang Dewan Komisaris tertuang dalam Anggaran Dasar PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta Nomor 2 Tanggal 5 April 2013 dan Akta Keputusan Sirkuler Pemegang Saham Bank Pembangunan Daerah DIY Nomor 3 Tanggal 13 September 2013. The Board of Commissioners’ duties and authority are stipulated in the Articles of Association of PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta Number 2 dated April 5, 2013 and Circular Decree of Bank Pembangunan Daerah DIY’s Shareholders Number 3 dated September 13, 2013. 2021 Annual Report
362. 360 Tata Kelola Perusahaan 1 . Tugas Dewan Komisaris a. Dewan Komisaris wajib memastikan terselenggaranya pelaksanaan good corporate governance dalam setiap kegiatan usaha Bank pada seluruh tingkatan atau jenjang organisasi. b. Dewan Komisaris wajib melaksanakan pengawasan terhadap pelaksanaan tugas dan tanggung jawab Direksi, serta memberikan nasehat kepada Direksi. c. Dalam melakukan pengawasan, Komisaris wajib mengarahkan, memantau dan mengevaluasi pelaksanaan kebijakan strategis bank. d. Dalam melakukan pengawasan, Komisaris dilarang terlibat dalam pengambilan keputusan kegiatan operasional Bank, kecuali: - Penyediaan dana kepada pihak terkait sebagaimana diatur dengan ketentuan Bank Indonesia tentang Batas Maksimum Pemberian Kredit Bank Umum. Hal-hal lain yang ditetapkan dalam Anggaran Dasar Bank dan/atau peraturan perundang-undangan yang berlaku. e. Pengambilan keputusan Dewan Komisaris merupakan bagian dari tugas pengawasan oleh Komisaris sehingga tidak meniadakan tanggung jawab Direksi atas pelaksanaan kepengurusan Bank. f. Meneliti dan menelaah laporan tahunan yang disiapkan Direksi serta menandatangani laporan tersebut. 2. Dewan Komisaris wajib memastikan bahwa Direksi telah menindaklanjuti temuan audit dan rekomendasi dari Satuan Kerja Audit Internal Bank, Auditor Eksternal, Hasil Pengawasan Bank Indonesia, dan/atau hasil pengawasan otoritas lain. 1. Duties of the Board of Commissioners a. The Board of Commissioners is obliged to ensure the implementation of good corporate governance in all business activities and organizational levels of the Bank. b. The Board of Commissioners is obliged to monitor the duty and responsibility implementation of the Board of Directors and provide advice to the Board of Directors. c. As regards the monitoring, the Board of Commissioners is obliged to direct, monitor, and evaluate the implementation of the bank’s strategic policy. d. In carrying out the supervision, the Board of Commissioners is prohibited to get involved in the decision making of the bank’s operational activities, except for: - The provision of funds to relevant parties as stipulated in the Bank Indonesia regulation on Legal Lending Limit for Commercial Banks. - Other matters ruled in the Bank’s Articles of Association and/or applicable prevailing laws and regulations. e. Decision made by the Board of Commissioners is part of supervisory duties of the Board of Commissioners and thus accordingly do not decline the responsibility of the Board of Directors in managing the Bank. f. To examine and analyze annual reports prepared by the Board of Directors and to sign them accordingly. 2. The Board of Commissioners is obliged to ensure that the Board of Directors has followed up the audit findings and recommendations from the Internal Audit Working Unit and External Auditors, Supervisory Notes from Bank Indonesia, and/or supervisory notes from other authorities. Kriteria Anggota Dewan Komisaris Board of Commissioners’ Criteria Untuk dapat diangkat menjadi Dewan Komisaris, harus memenuhi persyaratan umum dan persyaratan khusus yang diatur dalam Anggaran Dasar PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta Nomor 2 Tanggal 5 April 2013. Seluruh anggota Dewan Komisaris Bank BPD DIY telah dinyatakan lulus dalam Fit and Proper Test serta mendapat persetujuan RUPS. To be appointed as a Board of Commissioners, one must meet the general requirements and special requirements set out in the Articles of Association of PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta No. 2 dated April 5, 2013. All members of the Board of Commissioners of Bank BPD DIY has passed the Fit and Proper Test and received GMS approval. Persyaratan umum: 1. Warga Negara Indonesia. 2. Bertaqwa kepada Tuhan Yang Maha Esa. 3. Sehat jasmani dan rohani. 4. Mempunyai akhlak dan moral yang baik antara lain ditunjukkan dengan sikap mematuhi ketentuan yang belaku, tidak termasuk pernah dihukum karena terbukti melakukan tindak pidana dalam waktu 20 (dua puluh) tahun terakhir sebelum dicalonkan. 5. Memiliki komitmen untuk mematuhi peraturan perundangundangan yang berlaku, setia dan taat kepada Negara serta General requirements: 1. Indonesian citizen. 2. Believing in God Almighty. 3. Physically and mentally healthy. 4. Having good character and morals was shown by complying with the prevailing regulations, not including having been convicted of having committed a criminal act within the last 20 (twenty) years before being nominated. - Pemerintah. Laporan Tahunan 2021 5. Having a commitment to comply with the prevailing laws and regulations, be loyal and obedient to the State and the Government.
363. 361 Corporate Governance 6 . Memiliki kompetensi dan komitmen yang tinggi terhadap pengembangan operasional Bank yang sehat. 7. Tidak termasuk dalam Daftar Tidak Lulus dalam uji kemampuan dan kepatutan oleh lembaga yang berwenang. 8. Pengalaman di bidang perbankan yang memadai dan relevan dengan jabatannya. 9. Pengalaman di bidang perbankan dan/atau keuangan. 10. Tidak memiliki kredit macet. 11. Tidak terlibat secara langsung maupun tidak langsung dalam kegiatan pengkhianatan kepada Negara, atau melakukan kegiatan yang merugikan Negara. 12. Tidak termasuk dalam daftar orang-orang yang dilarang menjadi pemegang saham dan/atau pengurus bank umum dan/atau Bank Perkreditan Rakyat sesuai dengan ketentuan yang ditetapkan oleh Bank Indonesia. 13. Tidak pernah melakukan perbuatan tercela di dalam keuangan dan usaha lainnya, tidak pernah dihukum karena terbukti melakukan tindak pidana kejahatan. 14. Tidak pernah melakukan perbuatan tercela di bidang perbankan. 15. Tidak pernah dinyatakan pailit atau menjadi Direksi atau Komisaris yang dinyatakan bersalah menyebabkan suatu perseroan dinyatakan pailit, dalam waktu 5 (lima) tahun terakhir sebelum dicalinkan. 6. Having high competence and commitment to the development of sound Bank operations. 7. Not included in the Disqualified List in the fit and proper test by the competent institution. 8. Sufficient experience in banking and relevant to the position. 9. Experience in banking and/or finance. 10. Do not have bad credit. 11. Do not engage directly or indirectly in activities treason against the State, or carry out activities that are detrimental to the State. 12. Not included in the list of persons prohibited from becoming shareholders and/or managers of commercial banks and/ or rural banks in accordance with the provisions stipulated by Bank Indonesia. 13. Never been committed a disgraceful act in financial and other business activities, had never been convicted of having committed a criminal act. 14. Never been committed a disgraceful act in the banking sector. 15. Never been declared bankrupt or have been found guilty of causing a company to go bankrupt, within the last 5 (five) years prior to inception. Persyaratan Khusus: Memenuhi ketentuan perbankan dan perundang-undangan yang berlaku. Special Requirements: Fulfill the banking regulations and prevailing laws and regulations. Pedoman dan Tata Tertib Kerja Dewan Komisaris Board of Commissioners’ Manual and Code of Conduct Untuk pelaksanaan tugas Dewan Komisaris dan terselenggaranya prinsip-prinsip tata kelola yang efektif, Bank BPD DIY menyusun Pedoman dan Tata Tertib Dewan Komisaris yang meliputi hal-hal berikut: 1. Ketentuan Umum 2. Independensi 3. Pengangkatan dan pengunduran diri 4. Tugas, wewenang dan tanggung jawab 5. Transparansi dan larangan bagi Dewan Komisaris 6. Etika dan waktu kerja 7. Rapat Dewan Komisaris 8. Komite-komite 9. Pelaporan 10. Ketentuan penutup For effective implementation of the Board of Commissioners’ duties and governance principles, Bank BPD DIY prepared Manual and Code of Conduct for the Board of Commissioners covering as follows: 1. General Provision 2. Independence 3. Appointment and resignation 4. Duties, authorities, and responsibilities 5. Transparency and prohibition for Board of Commissioners 6. Ethics and working time 7. Ethics and working time 8. Committees 9. Reporting 10. Closing Provision Pembidangan Tugas Pengawasan Dewan Komisaris Board of Commissioners’ Supervision Duties Adapun pembidangan tugas pengawasan Dewan Komisaris sebagai berikut. The supervisory duties of the Board of Commissioners are as follows. 2021 Annual Report
364. 362 Tata Kelola Perusahaan Tabel Pembidangan Tugas Dewan Komisaris Table of Duties of the Board of Commissioners Nama Name Jabatan Position Bidang Tugas Duties Ainun Na ’im Komisaris Utama (Independen) President Commissioner (Independent) Aspek risiko utama dan corporate strategy. The main risk aspects and corporate strategy. Djoko Susanto Komisaris Independen Independent Commissioner Aspek kehandalan pencatatan akuntansi, tindak lanjut temuan audit. Aspects of the reliability of accounting records, follow-up audit findings. R Kadarmanta Baskara Aji Komisaris Commissioner Aspek tata kelola. Governance aspects. Hubungan Afiliasi Dewan Komisaris Affiliation Relationship of the Board Ofcommissioners Seluruh anggota Dewan Komisaris tidak memiliki hubungan afiliasi, mencakup hubungan keluarga, hubungan keuangan, serta kepengurusan dan kepemilikan saham di Bank dengan sesama anggota Dewan Komisaris, Direksi ataupun Pemegang Saham. All members of the Board of Commissioners had no affiliation, including family relationships, financial relationships, management and share ownership in the Bank with fellow members of the Board of Commissioners, Directors or Shareholders. Tabel Hubungan Afiliasi Dewan Komisaris Table of Affiliation Relations for the Board of Commissioners Hubungan Keuangan, Keluarga dan Kepengurusan Komisaris Financial Relations, Family and Management of Commissioners Hubungan Keuangan Dengan Financial Relations With Nama Name Jabatan Position Dewan Direksi Komisaris Board of Board of Directors Commissioners Ya Yes Ainun Na’im Komisaris Utama (Independen) President Commissioner (Independent) Tidak No Hubungan Keluarga Dengan Family Relationship With Pemegang Pemegang Dewan Saham Direksi Saham Komisaris Pengendali Board of Pengendali Board of Controlling Directors Controlling Commissioners shareholders shareholders Ya Tidak Ya Tidak Yes No Yes No Ya Yes Tidak No Hubungan Kepengurusan dengan perusahaan lainnya Management relations with other companies Ya Tidak Ya Tidak Ya Yes No Yes No Yes Tidak No √ √ √ √ √ √ √ Komisaris Independen Djoko Susanto Independent Commissioner √ √ √ √ √ √ √ R Kadarmanta Komisaris Baskara Aji Commissioner √ √ √ √ √ √ √ Kepemilikan Saham Dewan Komisaris Board of Commissioners’ Share Ownership Anggota Dewan Komisaris wajib mengungkapkan kepemilikan saham yang mencapai 5% (lima perseratus) atau lebih dari modal disetor, yang meliputi jenis dan jumlah lembar saham baik pada bank yang bersangkutan maupun pada bank dan perusahaan lain, yang berkedudukan di dalam negeri dan di luar negeri. Members of the Board of Commissioners are required to disclose share ownership that reaches 5% (five percent) or more of the paid-up capital, which includes the type and number of shares, both in the bank concerned and in other banks and companies, domiciled in the country and abroad. Laporan Tahunan 2021
365. 363 Corporate Governance Tabel Kepemilikan Saham Dewan Komisaris Table of Board of Commissioners Share Ownership Kepemilikan Saham Shareholding Nama Name Jabatan Position Bank Bank Bank Lain Other Banks Lembaga Keuangan Non Bank Non-bank financial institutions Perusahaan Lain Other Companies Ainun Na ’im Komisaris Utama (Independen) President Commissioner (Independent) Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil Djoko Susanto Komisaris Independen Independent Commissioner Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil R Kadarmanta Baskara Aji Komisaris Commissioner Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil Komisaris Independen Independent Commissioners Komposisi Dewan Komisaris Bank BPD DIY Per 31 Desember 2021 berjumlah 3 (tiga) orang, dengan 2 (dua) orang anggota Dewan Komisaris sebagai Komisaris Independen yang berarti bahwa 66,67% (enam puluh enam koma enam puluh tujuh persen) dari Komisaris yang ada. Komposisi anggota Dewan Komisaris telah memenuhi ketentuan Peraturan OJK Nomor 55/POJK.03/2016 tentang Penerapan Tata Kelola Bagi Bank Umum dan Surat Edaran OJK Nomor 13/SEOJK.03/2017 tentang Penerapan Tata Kelola Bagi Bank Umum yang mengatur bahwa paling kurang 50% (lima puluh persen) dari jumlah anggota Dewan Komisaris adalah Komisaris Independen. The composition of the Board of Commissioners of Bank BPD DIY As of December 31, 2020 had 3 (three) people, with 2 (two) members of the Board of Commissioners as Independent Commissioners which means that 66.67% (sixty six point sixty seven percent) of the existing Commissioners . The composition of the members of the Board of Commissioners had met the provisions of FSA Regulation Number 55/POJK.03/2016 concerning Implementation of Good Corporate Governance for Commercial Banks and FSA Circular Letter Number 13/ SEOJK.03/2017 concerning Implementation of Governance for Commercial Banks which stipulated that at least 50% (fifty percent) of the total members of the Board of Commissioners were Independent Commissioners. Kriteria Penentuan Komisaris Independen Independent Commissioner Determination Criteria Anggota Komisaris Independen Bank BPD DIY telah memenuhi persyaratan utama yang mencakup persyaratan sebagai berikut: 1. Tidak memiliki hubungan keuangan dan hubungan keluarga dengan anggota Komisaris lainnya, Anggota Direksi dan Pemegang Saham ataupun hubungan lainnya yang dapat mempengaruhi kemampuannya untuk bertindak independen. 2. Dewan Komisaris tidak merangkap jabatan sebagai anggota Dewan Komisaris, Direksi, atau Pejabat Eksekutif pada lebih dari 1 (satu) lembaga/perusahaan bukan keuangan, Badan Usaha Milik Negara, Badan Usaha Milik Daerah, Badan Usaha Milik Swasta dan jabatan lain sesuai dengan ketentuan Anggaran Dasar Perseroan dan perundangundangan yang berlaku. 3. Telah lulus Penilaian Kemampuan dan Kepatutan (Fit and Proper Test) sesuai dengan ketentuan Otoritas Jasa Keuangan tentang Penilaian Kemampuan dan Kepatutan (Fit and Proper Test). Members of the Independent Commissioner of Bank BPD DIY have met the main requirements which include the following requirements: 1. Does not have financial and familial relations with other members of the Board of Commissioners, members of the Board of Directors, and Shareholders, or any other relations that may affect his/her capability to act independently. 2. The Board of Commissioners does not hold concurrent positions as a member of the Board of Commissioners, Board of Directors, or Executive Officers in more than 1 (one) nonfinancial institutions/companies, StateOwned Enterprises, Regionally-Owned Enterprises, Private Enterprises, and other positions in accordance with the Articles of Association of the Company and the applicable laws and regulations. 3. Has passed the Fit and Proper Test in accordance with the provisions of the Financial Services Authority regarding Fit and Proper Test. 4. Diusulkan oleh Pemegang Saham dan dipilih dalam RUPS. 4. Proposed by the Shareholders and appointed at the GMS. 2021 Annual Report
366. 364 Tata Kelola Perusahaan 5 . Dalam waktu 5 (lima) tahun sebelum pengangkatannya: a. Tidak pernah dinyatakan pailit. b. Tidak pernah menjadi anggota Direksi atau anggota Dewan Komisaris atau anggota Dewan Pengawas yang dinyatakan bersalah menyebabkan suatu Perseroan dinyatakan pailit. c. Tidak pernah dihukum karena melakukan tindak pidana yang merugikan keuangan Negara dan/atau BUMN dan/atau yang berkaitan dengan sektor keuangan. 5. Within 5 (five) years prior to his/her appointment: a. Never been declared bankrupt. b. Never been found guilty of causing bankruptcy a member of the Board of Directors or a member of the Board of Commissioners or a member of the Supervisory Board of a Company. c. Never been convicted of a criminal offense that is detrimental to the State’s finances and/or SOEs and/or related to the financial sector. Pernyataan Komisaris Independen Independent Commissioner’s Statement Rapat Dewan Komisaris The Board of Commissioners Meeting Kebijakan Rapat Meeting Policy Dewan Komisaris dapat menyelenggarakan rapat dengan ketentuan sebagai berikut: 1. Rapat Dewan Komisaris wajib diselenggarakan secara berkala, paling kurang 4 (empat) kali dalam setahun, dihadiri secara fisik paling kurang 2 (dua) kali dalam setahun dan dapat menggunakan sarana teknologi telekonferensi. 2. Panggilan rapat Dewan Komisaris dilakukan Komisaris Utama selambat-lambatnya 1 (satu) hari sebelum rapat diadakan. 3. Rapat Dewan Komisaris dipimpin oleh Komisaris Utama dan apabila Komisaris Utama berhalangan, maka Komisaris Utama dapat menunjuk salah seorang anggota untuk memimpin rapat. 4. Rapat Komisaris adalah sah dan berhak mengambil keputusan yang mengikat hanya apabila lebih dari ½ (setengah) dari jumlah anggota Dewan Komisaris hadir The Board of Commissioners hold meetings with the following conditions: 1. Meetings of the Board of Commissioners have to be held regularly, at least 4 (four) times a year, be attended physically at least 2 (two) times a year and may use teleconferencing technology facilities. 2. Invitation for a meeting of the Board of Commissioners shall be made by the President Commissioner no later than 1 (one) day before the meeting is held. 3. The Board of Commissioners meeting is chaired by the President Commissioner and if the President Commissioner is absent, the President Commissioner may appoint a member to chair the meeting. 4. Meetings of Commissioners are valid and entitled to make binding decisions only if more than ½ (half) of the total atau diwakili dalam Rapat. Laporan Tahunan 2021 members of the Board of Commissioners are present or represented at the Meeting.
367. 365 Corporate Governance 5 . Keputusan rapat Dewan Komisaris harus diambil berdasarkan musyawarah untuk mufakat. Dalam hal tidak tercapai maka keputusan diambil dengan pemungutan suara berdasarkan suara setuju lebih dari ½ (setengah) jumlah suara yang dikeluarkan dalam rapat. 6. Dari segala sesuatu yang dibicarakan dan diputuskan (termasuk jika terdapat perbedaan pendapat/dissenting opinion) dalam Rapat Dewan Komisaris harus dibuat berita acara. Berita Acara Rapat Dewan Komisaris harus ditandatangani oleh Ketua Rapat dan sekurangkurangnya oleh seorang anggota Dewan Komisaris lainnya yang hadir. 5. Decisions of the meeting of the Board of Commissioners must be made based on deliberation to reach consensus. In the event that a decision is not reached, the decision is made by voting based on votes in favor of more than ½ (half) of the number of votes cast in the meeting. 6. Of all matters discussed and decided (including if there is a difference of opinion/dissenting opinion) in the Board of Commissioners Meeting, an official report must be made. Minutes of the Board of Commissioners Meeting must be signed by the Chairperson of the Meeting and at least another member of the Board of Commissioners who is present. Rapat Internal Dewan Komisaris Internal Meeting of the Board of Commissioners Sepanjang tahun 2021, agenda, tanggal dan peserta Rapat Dewan Komisaris adalah sebagai berikut. Throughout 2021, the agenda, dates and participants of the Board of Commissioners Meetings are as follows. Tabel Rapat Dewan Komisaris Table of Board of Commissioners Meeting No. 1 Tanggal Date 03 Januari 2021 January 03, 2021 Agenda Rapat Meeting Agenda Peserta Rapat Meeting Participants Pembahasan Tindak Lanjut Akta Ainun Na’im Nomor 64 Tanggal 29 Desember Djoko Susanto 2020 R Kadarmanta Baskara Aji Discussion on the Follow-up to Deed Number 64 Dated December 29, 2020 Kehadiran Presence Alasan Ketidakhadiran Reason for Absence Hadir / Present Hadir / Present Tidak Hadir Not Present Bersamaan dengan agenda Dinas Pemerintah Daerah Daerah Istimewa Yogyakarta (Rapat Paripurna) Along with the agenda of the Government of Special Region of Yogyakarta (Plenary Meeting) 2 30 Januari 2021 January 30, 2021 - Ainun Na’im Hadir / Present Djoko Susanto Hadir / Present R Kadarmanta Baskara Aji Hadir / Present Pebahasan Final Hasil Audit KAP, Ainun Na’im dan Usulan Komposisi Modal per Djoko Susanto 15 Februari 2022 Final Discussion of KAP Audit R Kadarmanta Baskara Aji Hadir / Present Penyusunan Laporan Pengawasan Pelaksanaan Rencana Bisnis Bank RBB) Semesetr II Tahun 2021 Ainun Na’im Hadir / Present Djoko Susanto Hadir / Present R Kadarmanta Baskara Aji Hadir / Present Ainun Na’im Hadir / Present Djoko Susanto Hadir / Present R Kadarmanta Baskara Aji Hadir / Present - - - 3 30 Januari 2021 January 30, 2021 Pembahasan Hasil Audit KAP dan Penunjukan KAP. Lain-lain Discussion of KAP Audit Results and Appointment of KAP. Etc Hadir / Present Hadir / Present Results, and Proposed Capital Composition as of February 15, 2022 4 14 Februari 2021 February 14, 2021 Preparation of Supervision Report on the Implementation of the RBB Bank Business Plan) Second Semester of 2021 5 20 April 2021 April 20, 2021 Pembahasan Usulan Penghapusan Kendaraan Dinas Discussion of the Proposal for the Elimination of Official Vehicles 2021 Annual Report
368. 366 Tata Kelola Perusahaan No . 6 7 Tanggal Date 09 Mei 2021 May 09, 2021 Agenda Rapat Meeting Agenda Pembahasan Usulan Perubahan Remunerasi Bulanan Pengurus Bank BPD DIY Kehadiran Presence Ainun Na’im Hadir / Present Djoko Susanto Hadir / Present Discussion of the Proposed Change of Monthly Remuneration for Bank BPD DIY Management R Kadarmanta Baskara Aji Hadir / Present Pembahasan Usulan Penghapusan Kendaraan Dinas Dalam Bentuk Hibah Ainun Na’im Hadir / Present Djoko Susanto Hadir / Present R Kadarmanta Baskara Aji Hadir / Present Pembahasan Usulan Perubahan Ainun Na’im Peraturan Dana Pensiun PT Bank Djoko Susanto BPD DIY R Kadarmanta Baskara Aji Discussion on the Proposed Hadir / Present Pembahasan Usulan Perubahan Ainun Na’im Struktur Organisasi Bank BPD Djoko Susanto DIY Discussion of the Proposed R Kadarmanta Baskara Aji Hadir / Present 13 Desember 2021 Pembahasan Penambahan Staf Ainun Na’im December 13, Sekretaris Dewan Komisaris Djoko Susanto 2021 Discussion on Adding Secretary R Kadarmanta Baskara Aji to the Board of Commissioners Hadir / Present 24 Desember 2021 December 24, 2021 Hadir / Present 08 Juni 2021 June 08, 2021 Discussion on the Proposal for the Elimination of Official Vehicles in the Form of a Grant 8 Peserta Rapat Meeting Participants 23 Agustus 2021 August 23, 2021 Alasan Ketidakhadiran Reason for Absence Hadir / Present Hadir / Present Amendment to PT Bank BPD DIY Pension Fund Regulations 9 28 Oktober 2021 October 28, 2021 Hadir / Present Hadir / Present Changes in the Organizational Structure of Bank BPD DIY 10 11 Review Laporan Eksposure Ainun Na’im Risiko Operasional Tahun 2021 Djoko Susanto Review of the 2021 Operational R Kadarmanta Baskara Aji Risk Exposure Report Hadir / Present Hadir / Present Hadir / Present Hadir / Present Rapat Gabungan Dewan Komisaris dengan Direksi Joint Meeting of The Board of Commissioners and The Board of Directors Sepanjang tahun 2021, agenda, tanggal dan peserta Rapat Gabungan Dewan Komisaris dengan Direksi adalah sebagai berikut. Throughout 2021, the agenda, dates and participants of the Joint Meeting of the Board of Commissioners and the Board of Directors are as follows. Tabel Rapat Gabungan Dewan Komisaris dengan Direksi Table of Joint Meetings of the Board of Commissioners and the Board of Directors No. 1 Tanggal Rapat Date 12 Februari 2021 February 12, 2021 Laporan Tahunan 2021 Agenda Agendas Peserta Rapat – Dewan Peserta Rapat Komisaris - Direksi Kehadiran Keterangan Kehadiran Meeting Meeting Presence Description Presence Participants Participants - Board of Directors Commissioners Persiapan RUPS Tahunan Ainun Na’im dan RUPS Luar Biasa Hadir Present Santoso Rohmad Hadir Present Preparation for the Annual Djoko Susanto GMS and Extraordinary GMS R Kadarmanta Baskara Aji Hadir Present R. Agus Trimurjanto Hadir Present Hadir Present Cahya Widi Hadir Present Dian Ari Ani Hadir Present Keterangan Description
369. 367 Corporate Governance No . 2 Tanggal Rapat Date 24 April 2021 April 24, 2021 Agenda Agendas - - - - 3 20 Juni 2021 June 20, 2021 Evaluasi Kinerja TW I 2021 Pembahasan Laporan Closed Monitoring 25 Debitur Inti TW I 2021 Performance Evaluation Discussion of Closed Monitoring Report 25 Core Debtors Pembahasan Rencana Bisnis Bank (RBB) Perubahan Tahun 2021 Discussion of Bank Business Plan (RBB) Changes in 2021 4 26 Juni 2021 June 26, 2021 - - - - 5 16 Juli 2021 July 16, 2021 Peserta Rapat – Dewan Peserta Rapat Komisaris - Direksi Kehadiran Keterangan Kehadiran Meeting Meeting Presence Description Presence Participants Participants - Board of Directors Commissioners Ainun Na’im Hadir Present Santoso Rohmad Hadir Present Djoko Susanto Hadir Present R. Agus Trimurjanto Hadir Present R Kadarmanta Baskara Aji Hadir Present Cahya Widi Hadir Present Dian Ari Ani Hadir Present Ainun Na’im Hadir Present Santoso Rohmad Hadir Present Djoko Susanto Hadir Present R. Agus Trimurjanto Hadir Present R Kadarmanta Baskara Aji Hadir Present Cahya Widi Hadir Present Dian Ari Ani Hadir Present Hadir Present Santoso Rohmad Hadir Present Hadir Present R. Agus Trimurjanto Hadir Present Hadir Present Cahya Widi Hadir Present Dian Ari Ani Hadir Present Pembahasan Ainun Na’im Perubahan Komponen Remunerasi Pengurus Djoko Susanto Pembahasan Perubahan Peraturan R Kadarmanta Dana Pensiun Baskara Aji Discussion of Changes in Management’s Remuneration Components Discussion on Changes to Pension Fund Regulations Pembahasan Perubahan Komponen Remunerasi Pengurus (Lanjutan Rapat tgl 26 Juni 2021) Discussion on Changes in Management Remuneration Components (Continuation of the Meeting on June 26, 2021) Ainun Na’im Hadir Present Santoso Rohmad Hadir Present Djoko Susanto Hadir Present R. Agus Trimurjanto Hadir Present R Kadarmanta Baskara Aji Hadir Present Cahya Widi Hadir Present Dian Ari Ani Hadir Present Keterangan Description 2021 Annual Report
370. 368 Tata Kelola Perusahaan No . 6 Tanggal Rapat Date 28 Agustus 2021 August 28, 2021 Agenda Agendas - - - - - - 7 Pembahasan Usulan Penyempurnaan Kebijakan Perkreditan Bank Pembahasan Usulan Penghapusan Gedung Kantor Cabang Pembantu Nanggulan, Kab Kulon progo Pembahaasan Aspek IT Strategic Plan Peserta Rapat – Dewan Peserta Rapat Komisaris - Direksi Kehadiran Keterangan Kehadiran Meeting Meeting Presence Description Presence Participants Participants - Board of Directors Commissioners Ainun Na’im Hadir Present Santoso Rohmad Hadir Present Djoko Susanto Hadir Present R. Agus Trimurjanto Hadir Present R Kadarmanta Baskara Aji Hadir Present Cahya Widi Hadir Present Dian Ari Ani Hadir Present Discussion of Proposals for Improvement of Bank Credit Policy Discussion on the Proposed Elimination of the Nanggulan Sub-Branch Office Building, Kulon Progo Regency Discussion of the Aspects of the IT Strategic Plan 8 Oktober 2021 Pembahasan Persiapan October 8, 2021 Spin Off Unit Usaha Syariah PT Bank BPD DDIY Ainun Na’im Hadir Present Santoso Rohmad Hadir Present Djoko Susanto Hadir Present R. Agus Trimurjanto Hadir Present Hadir Present Cahya Widi Hadir Present Dian Ari Ani Hadir Present Discussion on Preparation R Kadarmanta for the Spin Off of the Sharia Business Unit of PT Baskara Aji Bank BPD DDIY 8 19 Oktober 2021 October 19, 2021 - - - - Laporan Tahunan 2021 Pembahasan Hasil Pemeriksaan Interim KAP (Khusus terkait Debitur PT AFI) Pembahasan Persiapan Spin Off Unit Usaha Syariah PT Bank BPD DDIY Discussion of KAP Interim Examination Results (Specially related to PT AFI Debtors) Discussion on Preparation for the Spin Off of the Sharia Business Unit of PT Bank BPD DDIY Ainun Na’im Hadir Present Santoso Rohmad Hadir Present Djoko Susanto Hadir Present R. Agus Trimurjanto Hadir Present R Kadarmanta Baskara Aji Hadir Present Cahya Widi Hadir Present Dian Ari Ani Hadir Present Keterangan Description
371. 369 Corporate Governance No . 9 Tanggal Rapat Date 18 November 2021 November 18, 2021 Agenda Agendas Peserta Rapat – Dewan Peserta Rapat Komisaris - Direksi Kehadiran Keterangan Kehadiran Meeting Meeting Presence Description Presence Participants Participants - Board of Directors Commissioners Pembahasan Rencana Bisnis Bank Tahun 2022 Ainun Na’im Hadir Present Santoso Rohmad Hadir Present Discussion on the Bank’s 2022 Business Plan Djoko Susanto Hadir Present R. Agus Trimurjanto Hadir Present Cahya Widi Hadir Present Dian Ari Ani Hadir Present R Kadarmanta Baskara Aji Tidak Hadir Bersamaan Not dengan Present Agenda Dinas Pemerintah Daerah Daerah Istimewa Yogyakarta Keterangan Description Along with the agenda of the Government of Special Region of Yogyakarta (Plenary Meeting) 10 3 Desember 2021 December 3, 2021 - Pembahasan Tngkat kesehatan Bank Semester I Tahun 2021 - Dampak Restrukturisasi Kredit/Pembiayaan Terhadap Loan At Risk (LAR) Bank BPD DIY Pembahasan Hasil Joint Audit PPATK-OJK Tentang APU PPT - Discussion on Bank soundness in Semester I of 2021 - Impact of Credit/ Financing Restructuring on Loan At Risk (LAR) of Bank BPD DIY Discussion of PPATKFSA Joint Audit Results Regarding APU PPT Ainun Na’im Hadir Present Santoso Rohmad Hadir Present Djoko Susanto Hadir Present R. Agus Trimurjanto Hadir Present R Kadarmanta Baskara Aji Hadir Present Cahya Widi Hadir Present Dian Ari Ani Hadir Present Frekuensi dan Kehadiran Rapat Meetings Frequency and Attendance Selama tahun 2021, Dewan Komisaris telah melaksanakan rapat Dewan Komisaris sebanyak 11 (sebelas) kali dan rapat gabungan Dewan Komisaris bersama Direksi sebanyak 10 (sepuluh) kali. Adapun frekuensi dan tingkat kehadiran rapat masing-masing anggota Dewan Komisaris adalah sebagai berikut. In 2021, the Board of Commissioners held 11 (eleven) meetings and 10 (ten) joint meetings of the Board of Commissioners and the Board of Directors. The frequency and level of attendance of each member of the Board of Commissioners are as follows. 2021 Annual Report
372. 370 Tata Kelola Perusahaan Tabel Frekuensi dan Kehadiran Rapat Dewan Komisaris Table of Meetings Frequency and Attendance of Board of Commissioners Rapat Gabungan Dewan Komisaris dengan Direksi Rapat Dewan Komisaris Joint Meetings of the Board of Board of Commissioners Meeting Commissioners and the Board of Directors Nama Name Jabatan Position Jumlah dan Persentasi Kehadiran Number and Percentage of Attendance Jumlah dan Persentasi Kehadiran Number and Percentage of Attendance RUPS GMS Jumlah dan Persentasi Kehadiran Number and Percentage of Attendance Jumlah Jumlah Jumlah Jumlah Jumlah Jumlah Rapat Rapat Rapat Kehadiran Persentase Kehadiran Persentase Kehadiran Persentase Number Number Number of Number of Percentage Number of Percentage Number of Percentage of of Meetings Attendance Attendance Attendance Meetings Meetings Ainun Na ’im Komisaris Utama (Independen) President Commissioner (Independent) 11 11 100% 10 10 100% 2 2 100% Djoko Susanto Komisaris Independen Independent Commissioner 11 11 100% 10 10 100% 2 2 100% R Kadarmanta Baskara Aji Komisaris Commissioner 11 10 90,90% 10 9 90% 2 2 100% Pelatihan dan/atau Peningkatan Kompetensi Anggota Dewan Komisaris Nama Name Ainun Na’im Jabatan Position Komisaris Utama (Independen) President Commissioner (Independent) Training and/or Increasing The Competence of Members of The Board of Commissioners Jenis Pelatihan dan Materi Pengembangan Kompetensi /Pelatihan Types of Training and Competency Development/Training Materials Waktu dan Tempat Pelaksanaan Implementation Time and Place Arah Kebijakan OJK Tahun 2021 FSA Policy Direction for 2021 15 Januari 2021 Online January 15, 2021 Online Otoritas Jasa Keuangan Financial Services Authority Arah Kebijakan Makroprudensial Bank Indonesia Bank Indonesia’s Macroprudential Policy Direction 01 Februari 2021 February 01, 2021 Bank Indonesia Upaya Penguatan Sinergi Bank BPD Mendukung Pemulihan Ekonomi Nasional Guna 31 Januari 2021 Online January 31, 2021 Efforts to Strengthen BPD Bank Synergy to Support Online Forum Komunikasi Dewan Komisaris Board of Commissioners Communication Forum Efektivitas Pengawasan Dewan Komisaris Dalam 25 Maret 2021 Menjaga Kepatuhan Bank Dalam Menuju Era Online Pengaturan Principle Based March 25, 2021 Online Forum Komunikasi Direktur Kepatuhan Perbankan (FKDKP) Banking Compliance Director Communication Forum (FKDKP) National Economic Recovery The Effectiveness of Supervision of the Board of Commissioners in Maintaining Bank Compliance in Towards the Era of Principle Based Regulation Tindak Pidana Perbankan: Tantangan dan Strategi 28 September 2021 Pencegahannya Online Banking Crime: Challenges and Prevention September 28, 2021 Online Strategies Forum Komunikasi Dewan Komisaris Board of Commissioners Communication Forum Kewajiban Bank untuk Melakukan (Pemisahan) Unit Usaha Syariah Bank BPD DIY Off 16 Desember 2021, Online Obligations of Banks to Spin Off (Separation) of December 16, 2021 Online Sharia Business Units Laporan Tahunan 2021 Penyelenggara Organizer Spin
373. 371 Corporate Governance Nama Name Jabatan Position Djoko Susanto Komisaris Independen Commissioner Independent Jenis Pelatihan dan Materi Pengembangan Kompetensi /Pelatihan Types of Training and Competency Development/Training Materials Waktu dan Tempat Pelaksanaan Implementation Time and Place Upaya Penguatan Sinergi Bank BPD Mendukung Pemulihan Ekonomi Nasional Guna 31 Januari 2021 Online January 31, 2021 Efforts to Strengthen BPD Bank Synergy to Support Online Forum Komunikasi Dewan Komisaris Board of Commissioners Communication Forum Efektivitas Pengawasan Dewan Komisaris Dalam 25 Maret 2021 Menjaga Kepatuhan Bank Dalam Menuju Era Online Pengaturan Principle Based March 25, 2021 The Effectiveness of Supervision of the Board of Online Forum Komunikasi Direktur Kepatuhan Perbankan (FKDKP) Banking Compliance Director Communication Forum (FKDKP) Seminar Nasional dan Rapat Kerja Wilayah Tengah FKDK BPDSI 28 Oktober 2021 Online October 28, 2021 Online Forum Komunikasi Dewan Komisaris Board of Commissioners Communication Forum 28 September 2021 Online September 28, 2021 Online Forum Komunikasi Dewan Komisaris Board of Commissioners Communication Forum 16 Desember 2021, Online December 16, 2021 Online Bank BPD DIY National Economic Recovery Commissioners in Maintaining Bank Compliance in Towards the Era of Principle Based Regulation National Seminar and Work Meeting for Central Region FKDK BPDSI Tindak Pidana Perbankan: Tantangan dan Strategi Pencegahannya Banking Crime: Challenges and Prevention Strategies Kewajiban Bank untuk Melakukan Spin Off (Pemisahan) Unit Usaha Syariah Obligations of Banks to Spin Off (Separation) of Sharia Business Units R Kadarmanta Baskara Aji Komisaris Commissioner Penyelenggara Organizer Upaya Penguatan Sinergi Bank BPD Mendukung Pemulihan Ekonomi Nasional Guna 31 Januari 2021 Online January 31, 2021 Efforts to Strengthen BPD Bank Synergy to Support Online Forum Komunikasi Dewan Komisaris Board of Commissioners Communication Forum Efektivitas Pengawasan Dewan Komisaris Dalam 25 Maret 2021 Menjaga Kepatuhan Bank Dalam Menuju Era Online Pengaturan Principle Based March 25, 2021 The Effectiveness of Supervision of the Board of Online Forum Komunikasi Direktur Kepatuhan Perbankan (FKDKP) Banking Compliance Director Communication Forum (FKDKP) Tindak Pidana Perbankan: Tantangan dan Strategi 28 September 2021 Pencegahannya Online Banking Crime: Challenges and Prevention September 28, 2021 Online Strategies Forum Komunikasi Dewan Komisaris Board of Commissioners Communication Forum National Economic Recovery Commissioners in Maintaining Bank Compliance In Towards the Era of Principle Based Regulation Program Orientasi bagi Komisaris Baru Tahun 2021 Orientation Program for The New Commissioners for 2021 Selama tahun 2021, tidak terdapat Dewan Komisaris baru sehingga tidak terdapat pelaksanaan program orientasi bagi Komisaris baru. In 2021, there will be no new Board of Commissioners so there will be no orientation program for new Commissioners. Tata Cara dan Frekuensi Pemberian Nasihat Procedures and Frequency of Giving Advice Pemberian nasihat oleh Dewan Komisaris dilakukan melalui forum rapat Koordinasi dan hasilnya disampaikan secara formal melalui Surat Dewan Komisaris. Rapat koordinasi dilaksanakan secara triwulanan dan/atau setiap saat sesuai dengan tingkat kebutuhan dan urgensi yang perlu dibahas dalam rapat. Provision of advice by the Board of Commissioners was carried out through a coordination meeting forum and the results are formally conveyed through a letter from the Board of Commissioners. Coordination meetings were held on a quarterly basis and/or at any time according to the level of need and urgency that needs to be discussed in the meeting. 2021 Annual Report
374. 372 Tata Kelola Perusahaan Keputusan dan Pelaksanaan Tugas Dewan Komisaris Decisions and Implementation of Board of Commissioners ’ Duties Keputusan yang telah dikeluarkan oleh Dewan Komisaris selama tahun 2021, antara lain: 1. Surat Keputusan Dewan Komisaris Nomor Nomor 001/ KPTS/2021 tanggal 28 Mei 2021 Tentang Penghasilan Bulanan Direksi dan Dewan Komisaris PT Bank BPD DIY. Decisions that issued by the Board of Commissioners during 2021, among others: 1. Decree of the Board of Commissioners Number 001/ KPTS/2021 dated May 28, 2021 concerning Monthly Income of the Directors and Board of Commissioners of PT Bank BPD DIY. 2. Decree of the Board of Commissioners Number 002/KPTS/ DK/2021 dated December 15, 2021 regarding the Dismissal and Appointment of the Secretary and Staff Secretary to the Board of Commissioners of Pt Bank BPD DIY. 2. Surat Keputusan Dewan Komisaris Nomor 002/ KPTS/DK/2021 tanggal 15 Desember 2021 tentang Pemberhentian Serta Pengangkatan Sekretaris dan Staff Sekretaris Dewan Komisaris Pt Bank BPD DIY. Selain keputusan Dewan Komisaris yang telah dikeluarkan selama tahun 2021, Dewan Komisaris juga melaksanakan tugasnya melalui rapat baik rapat internal Dewan Komisaris maupun rapat gabungan Dewan Komisaris bersama Direksi dengan membahas antara lain: 1. Evaluasi Kinerja Triwulan I Tahun 2021. 2. Pernbahasan Rencana Bisnis Bank (RBB) Perubahan Tahun 2021. 3. Pembahasan usulan Penyempurnaan Kebijakan Perkreditan Bank. 4. Persiapan Spin Off Unit usaha Syariah Bank BPD DIY. 5. Pembahasan Rencana Bisnis Bank (RBB) Tahun 2022. 6. Pembasahasan Hasil Joint Audit PPATK-OJK Tentang APU & PPT. 7. Pembahasan Aspek ITSP (IT Strategic Plan). 8. Pembahasan Manajemen Risiko Unit Usaha Syariah. In addition to the decisions of the Board of Commissioners that issued during 2021, the Board of Commissioners also carried out its duties through meetings, both internal meetings of the Board of Commissioners and joint meetings of the Board of Commissioners and the Board of Directors by discussing, among others: 1. Performance Evaluation Quarter I 2021. 2. Discussion on Bank Business Plan (RBB) Changes in 2021. 3. Discussion of the proposed Improvement of Bank Credit Policy. 4. Preparation for Spin Off of Bank BPD DIY Sharia Business Unit. 5. Discussion of the Bank’s Business Plan (RBB) for 2022. 6. Discussion of PPATK-OJK Joint Audit Results Regarding APU & PPT. 7. Discussion of ITSP (IT Strategic Plan) Aspects. 8. Sharia Business Unit Risk Management Discussion. Penilaian Kinerja Dewan Komisaris dan Direksi Board of Commissioners’ and Board of Directors Assessment Performance Penilaian Kinerja Dewan Komisaris Board of Commissioners’ Assessment Performance Penilaian kinerja Dewan Komisaris dilakukan setiap tahun menggunakan sarana Buku Laporan Pertanggung Jawaban Komisaris dan Direksi atas Tindakan Pengurusan dan Pengelolaan Bank yang disampaikan sebagai bahan RUPS Tahunan. Hasil penilaian dicantumkan dalam risalah RUPS Tahunan berupa Pernyataan memberikan Pelunasan dan Pembebasan dari Tanggung Jawab (Acquit et de charge). Assessment of the performance of the Board of Commissioners was carried out annually using the Accountability Report Book of Commissioners and Directors for Management and Management Actions of the Bank submitted as material for the Annual GMS. The results of the assessment were included in the minutes of the Annual General Meeting of Shareholders in the form of a Statement to Provide Repayment and Exemption from Responsibility (Acquit et de charge). PROSEDUR PELAKSANAAN PENILAIAN KINERJA DEWAN KOMISARIS Pemegang Saham mencermati Laporan Pertanggung Jawaban Komisaris dan Direksi atas Tindakan Pengurusan dan Pengelolaan Bank yang disampaikan kepada Pemegang Saham sebagai bagian dari bahan RUPS Tahunan. IMPLEMENTING PROCEDURE FOR PERFORMANCE ASSESSMENT OF THE BOARD OF COMMISSIONERS Shareholders pay close attention to the Accountability Report of the Commissioners and Directors on Management and Management Actions of the Bank which is submitted to Shareholders as part of the Annual GMS. Laporan Tahunan 2021
375. 373 Corporate Governance KRITERIA EVALUASI KINERJA DEWAN KOMISARIS 1 . Kekompakan kerja dan pelaksanaan tata kelola Pengurus (tidak ada benturan kepentingan maupun friksi antar Pengurus). 2. Pencapaian Kinerja Tahunan. 3. Tidak terjadi kejadian signifikan yang berpotensi merugikan Bank. BOARD OF COMMISSIONERS PERFORMANCE EVALUATION CRITERIA The performance of the Board of Commissioners which was reported to the Shareholders through the GMS was assessed based on criteria related to the implementation of the duties and responsibilities of the Board of Commissioners which included: 1. Work cohesiveness and implementation of management governance (no conflict of interest or friction between Managers). 2. Achievement of Annual Performance. 3. There were no significant events that could potentially harm the Bank. PIHAK YANG MELAKUKAN PENILAIAN Pihak yang melakukan penilaian atas kinerja Dewan Komisaris yaitu Pemegang Saham dalam RUPS. PARTIES CONDUCTING THE ASSESSMENT The party that evaluated the performance of the Board of Commissioners was the Shareholders at the GMS. HASIL PENILAIAN KINERJA DEWAN KOMISARIS RESULTS OF THE BOARD OF COMMISSIONERS PERFORMANCE ASSESSMENT Based on the criteria for the performance appraisal of the Board of Commissioners which included work cohesiveness and the implementation of management governance (there was no conflict of interest or friction between the Management), the achievement of the Annual Performance, there was no significant event that has the potential to harm the Bank, the Shareholders in the GMS state that the performance of the Board of Commissioners had been running well. Kinerja Dewan Komisaris yang dilaporkan kepada Pemegang Saham melalui RUPS dinilai berdasarkan kriteria yang berhubungan dengan pelaksanaan tugas dan tanggung jawab Dewan Komisaris yang mencakup: Berdasarkan kriteria penilaian kinerja Dewan Komisaris yang meliputi kekompakan kerja dan pelaksanaan tata kelola Pengurus (tidak ada benturan kepentingan maupun friksi antar Pengurus), pencapaian Kinerja Tahunan, tidak terjadi kejadian signifikan yang berpotensi merugikan Bank maka Pemegang Saham dalam RUPS menyatakan bahwa kinerja Dewan Komisaris telah berjalan dengan baik. Penilaian Kinerja Direksi Performance Assessment of Board of Directors Direksi mempunyai tugas memimpin, mengurus, dan melaksanakan strategi dan kebijakan Bank sesuai dengan visi, misi, serta maksud, tujuan serta kegiatan Usaha Bank, yang tercantum dalam Anggaran Dasar Perseroan dan BPP Tata Tertib Kerja Direksi. Pertanggungjawaban Direksi dalam penyelenggaraan tugas merupakan tanggung jawab bersama (kolegial). Pertanggungjawaban Direksi tersebut dilakukan secara bersama dan tertulis yang ditandatangani oleh Direktur Utama. Pencapaian kinerja Direksi dilaporkan dalam bentuk Laporan Pertanggungjawaban Direksi dan disampaikan kepada pemegang saham melalui Rapat Umum Pemegang Saham Tahunan. The Board of Directors had the task of leading, managing, and implementing the Bank’s strategies and policies in accordance with the vision, mission, aims, objectives and business activities of the Bank, which were stated in the Company’s Articles of Association and the BPP of the Board of Directors’ Charter. The responsibility of the Board of Directors in carrying out their duties was a collective (collegial) responsibility. Accountability of the Board of Directors this was done jointly and in writing signed by the President Director. The performance achievement of the Board of Directors was reported in the form of a Board of Directors Accountability Report and submitted to shareholders through the Annual General Meeting of Shareholders. PROSEDUR PELAKSANAAN PENILAIAN KINERJA DIREKSI Dalam melaksanakan kegiatan usaha Bank, Direksi menyampaikan laporan realisasi pelaksanaan Rencana Bisnis Bank kepada Dewan Komisaris setiap triwulan. Evaluasi atas laporan tersebut dilakukan secara berkala oleh Dewan Komisaris untuk selanjutnya disampaikan kepada Otoritas Jasa Keuangan dalam bentuk Laporan Pengawasan setiap semester. Pelaksanaan tugas Direksi selama setahun selanjutnya dilaporkan kepada pemegang saham melalui RUPS. IMPLEMENTING PROCEDURE FOR PERFORMANCE ASSESSMENT OF THE BOARD OF DIRECTORS In carrying out the Bank’s business activities, the Board of Directors submitted a report on the realization of the implementation of the Bank Business Plan to the Board of Commissioners every quarter. Evaluation of these reports was carried out periodically by the Board of Commissioners and subsequently submitted to the Financial Services Authority in the form of a Supervisory Report every semester. The implementation of the duties of the Board of Directors during the following year was reported to shareholders through the GMS 2021 Annual Report
376. 374 KRITERIA PENILAIAN KINERJA DIREKSI Kinerja Direksi merupakan hasil kerja bersama (kolegial) dari seluruh Direksi. Pengukuran kinerja Direksi atas pelaksanaan Rencana Bisnis Bank dilakukan melalui penilaian aspek kuantitatif dan kualitatif. Tata Kelola Perusahaan BOARD OF DIRECTORS PERFORMANCE EVALUATION CRITERIA The performance of the Board of Directors became the result of the collective work (collegial) of all the Directors. The measurement of the performance of the Board of Directors on the implementation of the Bank’s Business Plan was carried out through assessment of quantitative and qualitative aspects. Penilaian aspek kuantitatif meliputi pencapaian kinerja keuangan utama, antara lain pencapaian aset, penghimpunan dana pihak ketiga, penyaluran kredit dan pembiayaan, serta pencapaian laba. Sedangkan penilaian aspek kualitatif diantaranya diukur dari Tingkat Kesehatan Bank yang mencakup aspek Profil Risiko, Good Corporate Governance (GCG), Rentabilitas, dan Permodalan Bank. The assessment of the quantitative aspect covered the achievement of the main financial performance, including the achievement of assets, the collection of third party funds, the distribution of credit and financing, and the achievement of profits. While the assessment of qualitative aspects was measured by the Bank Soundness Level which included aspects of the Risk Profile, Good Corporate Governance (GCG), Profitability, and Bank Capital. PIHAK YANG MELAKUKAN PENILAIAN Dewan Komisaris mewakili pemegang saham bertugas melakukan pengawasan atas pelaksanaan kebijakan dan strategi Bank yang dilakukan oleh Direksi. Dalam melaksanakan pengawasan tersebut, Dewan Komisaris melakukan evaluasi atas laporan triwulanan yang disampaikan oleh Direksi mengenai perkembangan kegiatan dan hasil usaha Bank. Selanjutnya, Dewan Komisaris dan Direksi mempertanggungjawabkan pengurusan dan pengawasan yang telah dijalankan selama tahun buku yang lalu kepada pemegang saham melalui RUPS. PARTIES CONDUCTING THE ASSESSMENT The Board of Commissioners represented shareholders in charge of supervising the implementation of the Bank’s policies and strategies by the Board of Directors. In carrying out this supervision, the Board of Commissioners evaluated the quarterly reports submitted by the Board of Directors regarding the development of the Bank’s business activities and results. Furthermore, the Board of Commissioners and the Board of Directors were accountable for the management and supervision that had been carried out during the previous financial year to shareholders. HASIL PENILAIAN KINERJA DIREKSI Pelaksanaan tugas Direksi yang memuat pencapaian kinerja dan pelaksanaan Rencana Bisnis Bank selama tahun 2021 telah tercantum dalam Laporan Pertanggungjawaban Direksi PT Bank BPD DIY Tahun Buku 2021, yang telah mendapat persetujuan dan pengesahan oleh pemegang saham melalui Rapat Umum Pemegang Saham Tahunan pada tanggal 17 Maret 2022. RESULTS OF THE PERFORMANCE ASSESSMENT OF THE BOARD OF DIRECTORS The implementation of the duties of the Board of Directors, which includes the performance achievements and implementation of the Bank’s Business Plan for 2021, has been listed in the Accountability Report of the Directors of PT Bank BPD DIY for the 2021 Financial Year, which has been approved and endorsed by the shareholders through the Annual General Meeting of Shareholders on March 17, 2022. Penilaian Kinerja Komite di Bawah Dewan Komisaris dan Dasar Penilaiannya Performance Assessment of Committees Under The Board of Directors and The Assessment Basis Dalam menjalankan fungsi pengawasan, Dewan Komisaris telah membentuk 3 (tiga) komite yaitu: 1. Komite Audit Komite Audit dibentuk dalam rangka membantu pelaksanaan tugas dan fungsi Dewan Komisaris dengan tanggung jawab melakukan pengawasan terhadap sistem dan proses Pelaporan Keuangan, proses audit atas laporan keuangan Bank, evaluasi atas pelaksanaan pengawasan internal (internal control) Bank, evaluasi atas kinerja Internal Auditor Bank, dan pengawasan kinerja teknis dan operasional serta pemenuhan ketentuan dan peratuan perundang-undangan lainnya. Dalam menjalankan fungsi pengawasan, Dewan Komisaris telah membentuk 3 (tiga) komite yaitu: 1. Audit Committee The Audit Committee was formed to assist the implementation of the duties and functions of the Board of Commissioners with the responsibility of supervising the Financial Reporting system and process, auditing the Bank’s financial statements, evaluating the implementation of the Bank’s internal control, evaluating the performance of the Bank’s Internal Auditor, and supervision of technical and operational performance as well as compliance with other statutory provisions and regulations. Laporan Tahunan 2021
377. Corporate Governance 375 2 . Komite Pemantau Risiko Komite Pemantau Risiko dibentuk dalam rangka membantu tugas dan fungsi Dewan Komisaris dalam pelaksanaan pemantauan dan monitoring pelaksanaan Manajemen Risiko di lingkungan Bank BPD DIY yang menjalankan kegiatan usaha di industri perbankan 3. Komite Remunerasi dan Nominasi Komite Remunerasi dan Nominasi dibentuk dalam rangka membantu tugas dan fungsi Dewan Komisaris dalam menjalankan fungsi Remunerasi dan Nominasi. 2. Risk Monitoring Committee The Risk Monitoring Committee was formed in order to assist the duties and functions of the Board of Commissioners in monitoring and monitoring the implementation of Risk Management within Bank BPD DIY which carried out business activities in the banking industry 3. Remuneration and Nomination Committee The Remuneration and Nomination Committee was formed in order to assist the duties and functions of the Board of Commissioners in carrying out the Remuneration and Nomination functions. Prosedur penilaian kinerja Komite di bawah Dewan Komisaris dilakukan oleh Dewan Komisaris secara periodik (tahunan) dengan kriteria penilaian yaitu pelaksanaan rapat Komite serta pencapaian kinerja Komite di bawah Dewan Komisaris selama tahun buku. Dewan Komisaris menilai bahwa selama 2021, komite-komite di bawah Direksi telah menjalankan tugas dan tanggungjawabnya dengan baik. The procedure for evaluating the performance of the Committees under the Board of Commissioners was carried out by the Board of Commissioners periodically (annually) with the assessment criteria, namely the implementation of Committee meetings and the performance achievements of the Committees under the Board of Commissioners during the financial year. The Board of Commissioners considered that during 2021, the committees under the Board of Directors carried out their duties and responsibilities well. Kebijakan Keberagaman Dewan Komisaris dan Direksi Diversity Policy of the Board of Commissioners and The Board of Directors Bank BPD DIY senantiasa menjaga keberagaman komposisi Dewan Komisaris dan Direksi untuk mendorong pengambilan keputusan yang lebih objektif, komprehensif, optimal, serta berdampak positif terhadap pengawasan dan pengelolaan Bank. Dengan adanya keberagaman dalam komposisi Dewan Komisaris dan Direksi, diharapkan Bank dapat memperkaya sudut pandang dalam pengambilan keputusan, baik dalam jajaran Dewan Komisaris maupun Direksi, sehingga mampu memberikan nilai tambah dalam kegiatan operasional dan manajemen Bank, termasuk dalam hal penerapan tata kelola perusahaan. Bank BPD DIY always maintains the diversity of the composition of the Board of Commissioners and Directors to encourage decision making that is more objective, comprehensive, optimal, and has a positive impact on the supervision and management of the Bank. With the diversity in the composition of the Board of Commissioners and Board of Directors, it is expected that the Bank can enrich the point of view in decision making, both within the Board of Commissioners and the Board of Directors, so as to provide added value in the Bank’s operational and management activities, including in the implementation of corporate governance. Anggaran Dasar Bank telah mengatur bahwa anggota Dewan Komisaris dan Direksi wajib memenuhi persyaratan pengetahuan dan pengalaman. Hal ini menunjukkan bahwa Dewan Komisaris dan Direksi harus memiliki keberagaman pengetahuan dan pengalaman sesuai dengan kebutuhan operasional Bank. Bank belum memiliki kebijakan keberagaman komposisi Dewan Komisaris dan Direksi secara khusus, namun telah memiliki kebijakan yang mengatur keberagaman pengetahuan dan pengalaman Dewan Komisaris dan Direksi dalam Anggaran Dasar. Keberagaman usia dan gender belum diatur karena Bank masih menekankan pada keberagaman keahlian tanpa memandang usia dan gender. The Articles of Association of the Bank stipulate that members of the Board of Commissioners and Directors must meet the requirements of knowledge and experience. This shows that the Board of Commissioners and Directors must have a diversity of knowledge and experience in accordance with the operational needs of the Bank. The Bank does not have a specific policy on the diversity of the composition of the Board of Commissioners and the Board of Directors, but has a policy that regulates the diversity of knowledge and experience of the Board of Commissioners and Directors in the Articles of Association. Age and gender diversity has not been regulated because the Bank still emphasizes diversity of expertise regardless of age and gender. 2021 Annual Report
378. 376 Tata Kelola Perusahaan Tabel Keberagaman Komposisi Dewan Komisaris Table of Diversity in the Composition of the Board of Commissioners Nama Name Ainun Na ’im Jabatan Position Komisaris Utama (Independen) President Commissioner (Independent) Usia Age 61 tahun 61 years old Jenis Kelamin Gender Laki-laki Male Pendidikan Educational Background Sarjana Akuntansi Master of Business Administration Doctor of Philosophy Professor Bachelor of Accounting Master of Business Administration Doctor of Philosophy Professor Djoko Susanto Komisaris Independen Independent Commissioner 70 tahun 70 years old Laki-laki Male Sarjana Akuntansi Magister Sains Akuntansi (MSA) Doctor of Philosophy Professor Bachelor of Accounting Master of Science in Accounting (MSA) Doctor of Philosophy Professor R Kadarmanta Baskara Aji Komisaris Commissioner 58 tahun 58 years old Laki-laki Male Pengalaman Kerja Work Experience Memiliki pengalaman kerja di bidang Pendidikan dan Perbankan Keahlian Expertise Akuntansi Accounting Have work experience in the field of Education and Banking Memiliki pengalaman kerja di bidang Akuntansi Akuntansi Accounting Have work experience in the field of Accounting Sarjana Ilmu Sosial dan Politik Memiliki pengalaman kerja di bidang Bachelor of Social and Pemerintahan Political Sciences Have work experience in the field of Government Anggaran Daerah dan Kas Daerah Regional Budget and Regional Treasury Tabel Keberagaman Komposisi Direksi Table of Diversity in the Composition of the Board of Directors Nama Name Santoso Rohmad Jabatan Position Direktur Utama President Director Usia Age 57 tahun 57 years old Jenis Kelamin Gender Laki-laki Male Pendidikan Educational Background S2 -Magister Manajemen Master’s Degree in Management Pengalaman Kerja Work Experience Memiliki pengalaman kerja di bidang Perbankan Have work experience in the banking sector Keahlian Expertise Bidang trisuri, perkreditan, manajemen risiko dan sumber daya manusia Trisuri, credit, risk management and human resources R. Agus Trimurjanto Cahya Widi Laporan Tahunan 2021 Direktur Pemasaran & UUS Director of Marketing & UUS 51 tahun 51 years old Direktur Umum Director of General Affairs 57 tahun 57 years old Laki-laki Male Laki-laki Male S2 -Magister Manajemen Master’s Degree in Management Memiliki pengalaman kerja di bidang Perbankan Bidang perkreditan dan trisuri Have work experience in the banking sector Credit and Trisuri S2 -Magister Manajemen Master’s Degree in Management Memiliki pengalaman kerja di bidang Perbankan Bidang sumber daya manusia, trisuri dan manajemen risiko Have work experience in the banking sector Human resources, finance and risk management Bidang
379. 377 Corporate Governance Nama Name Dian Ari Ani Jabatan Position Direktur Kepatuhan Director of Compliance Jenis Kelamin Gender Usia Age 50 tahun 50 years old Wanita Female Pendidikan Educational Background S2 -Magister Manajemen Master ’s Degree in Management Pengalaman Kerja Work Experience Memiliki pengalaman kerja di bidang Perbankan Have work experience in the banking sector Keahlian Expertise Bidang manajemen risiko dan perkreditan Risk and credit management Nominasi dan Remunerasi Dewan Komisaris dan Direksi Nomination and Remuneration of The Board of Commissioners and Board of Directors Prosedur Nominasi Dewan Komisaris dan Direksi Board of Commissioners and Board of Directors Nomination Procedures Nominasi Dewan Komisaris dan Direksi Bank mengacu pada Peraturan Otoritas Jasa Keuangan Nomor 55/POJK.03/2016 tentang Penerapan Tata Kelola Bagi Bank Umum. Setiap usulan penggantian dan/atau pengangkatan anggota Direksi oleh Dewan Komisaris kepada Rapat Umum Pemegang Saham (RUPS) terlebih dahulu memperhatikan rekomendasi dari Komite Remunerasi dan Nominasi. Selanjutnya setiap anggota Direksi harus memenuhi persyaratan penilaian kemampuan dan kepatutan sesuai Peraturan Otoritas Jasa Keuangan mengenai Penilaian Kemampuan dan Kepatutan bagi Pihak Utama Lembaga Jasa Keuangan. The nomination of the Board of Commissioners and the Board of Directors of the Bank referred to the Regulation of the Financial Services Authority Number 55/POJK.03/2016 concerning the Implementation of Good Corporate Governance for Commercial Banks. Each proposed replacement and/ or appointment of members of the Board of Directors by the Board of Commissioners to the General Meeting of Shareholders (GMS) first considered the recommendations of the Remuneration and Nomination Committee. Furthermore, each member of the Board of Directors had to fulfill the fit and proper test requirements in accordance with the Financial Services Authority Regulation concerning the Fit and Proper Test for the Main Parties of Financial Services Institutions. Prosedur dan Pelaksanaan Remunerasi Direksi dan Dewan Komisaris Procedure and Implementation of Remuneration of Board of Directors and Board of Commissioners Prosedur Penetapan Remunerasi Determination Procedure of Remuneration Prosedur penetapan remunerasi Dewan Komisaris dilakukan melalui: • Komite Remunerasi dan Nominasi menyusun dan mengevaluasi sistem penggajian, tunjangan dan fasilitas Dewan Komisaris. • Komite Remunerasi dan Nominasi memastikan bahwa kebijakan remunerasi sesuai dengan perundang-undangan yang berlaku. • Komite Remunerasi dan Nominasi memberikan rekomendasi kepada Dewan Komisaris tentang remunerasi Dewan Komisaris. • Dewan Komisaris mengusulkan hasil evaluasi kepada Pemegang Saham dalam RUPS. Procedures for Determination of Remuneration for Board of Commissioners are carried out through: • The Remuneration and Nomination Committee prepares and evaluates the Board of Commissioners’ salary, benefits and facilities system. • The Remuneration and Nomination Committee ensures that the remuneration policy is in accordance with applicable laws. • The Remuneration and Nomination Committee provides recommendations to the Board of Commissioners regarding the remuneration for the Board of Commissioners. • The Board of Commissioners proposes the evaluation results to the Shareholders at the GMS. Prosedur Penetapan Remunerasi Direksi Penetapan remunerasi Direksi dilakukan melalui Komite Remunerasi dan Nominasi Komite Remunerasi dan Nominasi menyusun dan Procedure for Determination of Remuneration for Board of Directors • The remuneration of the Board of Directors is determined through the Remuneration and Nomination Committee • The Remuneration and Nomination Committee prepares mengevaluasi sistem penggajian, tunjangan dan fasilitas Direksi. and evaluates the Board of Directors’ payroll, benefits and facilities system. • • 2021 Annual Report
380. 378 • Tata Kelola Perusahaan Komite Remunerasi dan Nominasi memastikan bahwa kebijakan remunerasi sesuai dengan perundang-undangan yang berlaku. Komite Remunerasi dan Nominasi memberikan rekomendasi kepada Dewan Komisaris tentang remunerasi Direksi. Dewan Komisaris mengusulkan hasil evaluasi kepada Pemegang Saham dalam RUPS. • • • • • The Remuneration and Nomination Committee ensures that the remuneration policy is in accordance with applicable laws and regulations. The Remuneration and Nomination Committee provides recommendations to the Board of Commissioners regarding the remuneration for the Board of Directors. The Board of Commissioners proposes the evaluation results to the Shareholders at the GMS. Indikator Penetapan Remunerasi Dewan Komisaris dan Direksi Remuneration Determination Indicators of the Board of Commissioners and The Board of Directors Penetapan remunerasi Dewan Komisaris dan Direksi berdasarkan keputusan RUPS, dengan memperhatikan hasil telaah yang dilakukan oleh Komite Remunerasi dan Nominasi dengan mempertimbangkan aspek-aspek sebagai berikut: Determination of the remuneration of the Board of Commissioners and the Board of Directors based on the resolution of the GMS, taking into account the results of the review conducted by the Remuneration and Nomination Committee by considering the following aspects: 1. Financial performance. 2. Achievement of Key Performance Indicators (KPI). 3. Fairness with peer groups.. 4. Consideration of the Bank’s long-term goals and strategies. 1. 2. 3. 4. Kinerja keuangan. Pencapaian Key Performance Indicator (KPI). Kewajaran dengan peer group. Pertimbangan sasaran dan strategi jangka panjang Bank. Struktur dan Jumlah Nominal/Komponen Remunerasi Dewan Komisaris dan Direksi Structure and Nominals Number/Remuneration Components Board of Commissioners and Board of Directors Paket Remunerasi dan fasilitas yang diterima oleh Direksi dan Dewan Komisaris mencakup struktur Remunerasi dan rincian jumlah nominal, sebagaimana dalam tabel di bawah ini: The Remuneration Package and facilities received by the Board of Directors and the Board of Commissioners include the Remuneration structure and details of the nominal amount, as in the table below: Jenis Remunerasi dan Fasilitas Types of Remuneration and Facilities Gaji, bonus, 4 tunjangan rutin, tantiem, dan fasilitas lainnya dalam bentuk non natura Salaries, bonuses, routine allowances, bonuses, and other facilities in the form of non-kind Laporan Tahunan 2021 Jumlah Diterima dalam 1 (Satu) Tahun 2021 Amount Received in 1 (one) Year 2021 Direksi Board of Directors Orang Person Dewan Komisaris Board of Commissioners Jumlah Diterima dalam 1 (Satu) Tahun 2020 Amount Received in 1 (one) Year 2020 Direksi Board of Directors Dewan Komisaris Board of Commissioners Juta Rp. Million IDR Orang Person Juta Rp. Million IDR Orang Person Juta Rp. Million IDR Orang Person Juta Rp. Million IDR 20.648 3 4.461 4 19.185 3 4.752
381. 379 Corporate Governance Jumlah Diterima dalam 1 (Satu) Tahun 2021 Amount Received in 1 (one) Year 2021 Jenis Remunerasi dan Fasilitas Types of Remuneration and Facilities Fasilitas lain dalam bentuk natura (perumahan, asuransi kesehatan, dan sebagainya) yang: • Dapat dimiliki; • Tidak dapat dimiliki Dewan Komisaris Board of Commissioners Direksi Board of Directors Orang Person • Pakaian Dinas (Natura) •Telpon •Listrik • PDAM Juta Rp. Million IDR Orang Person 107 - - 50 43 2 • 4 Dewan Komisaris Board of Commissioners Direksi Board of Directors Juta Rp. Million IDR Official Clothing (Natura) Other facilities in • Phone kind (housing, health •Electricity insurance, etc.) • PDAM which: • Can be owned; • Cannot be owned Total Jumlah Diterima dalam 1 (Satu) Tahun 2020 Amount Received in 1 (one) Year 2020 Orang Person • Pakaian Dinas (Natura) •Telpon •Listrik • PDAM Juta Rp. Million IDR Orang Person Juta Rp. Million IDR 3 4.752 - 57 42 4 • Official Clothing (Natura) • Phone •Electricity • PDAM 20.850 3 4.461 Paket Remunerasi yang dikelompokkan dalam tingkat penghasilan yang diterima oleh Direksi dan anggota Dewan Komisaris dalam 1 (satu) tahun, sebagaimana dalam tabel di bawah ini: 4 19.185 Remuneration packages which are grouped into income levels received by the Board of Directors and members of the Board of Commissioners within 1 (one) year, as shown in the table below: Jumlah Direksi Number of Directors (2021) Jumlah Komisaris Number of Commissioners (2021) Jumlah Direksi Number of Directors (2020) Jumlah Komisaris Number of Commissioners (2020) Di atas Rp 2 miliar / Above IDR 2 billion 4 1 4 - Di atas Rp 1 miliar s.d Rp 2 miliar / Above IDR 1 billion to IDR 2 billion - 1 - 3 Di atas Rp 500 juta s.d Rp 1 miliar / Above IDR 500 million to IDR 1 billion - 1 - - Rp 500 juta kebawah / IDR 500 million and below - - - - Jumlah Remunerasi per Orang dalam 1 (Satu) Tahun*) Amount of Remuneration per Person in 1 (One) Year *) Keterangan: yang diterima secara tunai Information: *) received in cash *) Organ dan Komite di Bawah Dewan Komisaris Organs and Committees Under the Board of Commissioners Sekretaris Dewan Komisaris Secretary of The Board of Commissioners Tugas dan Tanggung Jawab Sekretaris Dewan Komisaris Duties and Responsibilities of The Board of Commissioners Secretary Sekretaris Dewan Komisaris memiliki tugas dan tanggung jawab antara lain: 1. Membantu Dewan Komisaris dalam melaksanakan tugas pekerjaan. The Secretary of the Board of Commissioners has duties and responsibilities, including: 1. Assisting the Board of Commissioners in carrying out job duties. 2. Mengkoordinasikan pelaksanaan rapat Dewan Komisaris dan/atau rapat gabungan. 2. Coordinating the implementation of Board Commissioners meetings and/or joint meetings. of 2021 Annual Report
382. 380 Tata Kelola Perusahaan 3 . Memelihara dan menyimpan hasil risalah RUPS dan risalah rapat Dewan Komisaris serta Rapat gabungan. 4. Menyiapkan Laporan. 3. Maintaining and saving the minutes of the GMS and minutes of meetings of the Board of Commissioners as well as joint meetings. 4. Preparing Reports. Profil Sekretaris Dewan Komisaris Board of Commissioners’ Secretary Profile ARIEF YULIANTO Sekretaris Dewan Komisaris Secretary of the Board of Commissioners Usia / Age Usia 57 tahun Per Desember 2021. / Age 57 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Yogyakarta Riwayat Pendidikan Educational Background • Sarjana Ilmu Sosial dan Politik UGM Yogyakarta, pada Jurusan Ilmu Administrasi Negara (1989). • Magister Manajemen UGM Yogyakarta, Mengambil konsentrasi Manajemen Strategik (2002). • Bachelor of Social and Political Sciences UGM Yogyakarta, majoring in State Administration (1989). • Profesi Profesional Internal Audit (PIA), Gelar PIA diperoleh pada tahun 2016 melalui Asosiasi Auditor Internal (AAI) Republik Indonesia • Internal Audit Professional Profession (PIA), PIA title was obtained in 2016 through the Association of Internal Auditors (AAI) of the Republic of Indonesia Riwayat Jabatan Position History Has held several positions at Bank BPD DIY, including: • Leader of the Internal Audit Unit (2009) • Head of Planning and Development Division (2012) • Leader of Internal Audit Unit (2016) • Leader of the Internal Audit Unit (2017) • Head of HR & General Division (2019) Pernah menjabat beberapa jabatan di Bank BPD DIY antara lain: • Pemimpin Satuan Pengawas Intern (2009) • Pemimpin DIvisi perencanaan dan Pengembangan (2012) • Pemimpin Satuan Pengawas Intern (2016) • Pemimpin Satuan Kerja Audit Internal (2017) • Pemimpin Divisi SDM & Umum (2019) • Master of Management UGM Yogyakarta, taking the concentration of Strategic Management (2002). Pelaksanaan Tugas Sekretaris Dewan Komisaris Implementation of Duties of The Board of Commissioners Secretary Selama tahun 2020, Sekretaris Dewan Komisaris telah melaksanakan tugas antara lain melaksanakan rapat Dewan Komisaris dan/atau rapat gabungan serta mengadministrasikan dokumen Dewan Komisaris, baik surat masuk, surat keluar, risalah rapat dan dokumen lainnya. In 2020, the Secretary of the Board of Commissioners had carried out tasks including holding Board of Commissioners meetings and/or joint meetings and administering Board of Commissioners documents, both incoming letters, outgoing letters, minutes of meetings and other documents. Komite Audit Audit Committee Komite Audit dibentuk dalam rangka membantu pelaksanaan tugas dan fungsi Dewan Komisaris dengan tanggung jawab melakukan pengawasan terhadap sistem dan proses Pelaporan Keuangan, proses audit atas laporan keuangan Perseroan, evaluasi atas pelaksanaan pengawasan internal (internal control) Perseroan, evaluasi atas kinerja Internal Auditor Perseroan, dan pengawasan kinerja teknis dan operasional serta pemenuhan ketentuan dan peratuan perundang-undangan lainnya. Audit Committee was established in order to assist the implementation of the duties and functions of the Board of Commissioners with the responsibility of supervising the Financial Reporting system and process, auditing the Company’s financial statements, evaluating the Company’s internal control, evaluating the performance of the Company’s Internal Auditors, and monitoring of technical and operational performance and compliance with others provisions and laws and regulations. Laporan Tahunan 2021
383. 381 Corporate Governance Tugas dan Tanggung Jawab Komite Audit Duties and Responsibilities of Audit Committee 1 . Melakukan penelaahan kecukupan kebijakan di bidang audit intern. 2. Menelaah dan mengevaluasi Laporan Keuangan Publikasi. 3. Menelaah laporan hasil audit intern maupun ekstern serta memantau tindak lanjutnya. 4. Membuat rekomendasi mengenai penunjukan Akuntan Publik dan Kantor Akuntan PubliK kepada Dewan Komisaris. 1. To review adequacy of policy in internal audit. 5. Membuat pedoman kerja Komite. 2. To review and evaluate published Financial Statements. 3. To review internal and external audit result and monitor the follow up. 4. To prepare recommendation regarding appointment of Public Accountant and Public Accounting Firm to Board of Commissioners. 5. To make Committee work manual. Piagam Komite Audit Audit Committee Charter Piagam Komite Audit diatur dengan Surat keputusan Dewan Pengawas Nomor 006/KPTS/DP/2008 tanggaL 25 Agustus 2008. Piagam Komite Audit mengatur tentang tugas dan tanggung jawab, persyaratan anggota komite, rapat komite dan lainnya. The Audit Committee Charter was regulated by the Supervisory Board Decree Number 006/KPTS/DP/2008 dated August 25, 2008. The Audit Committee Charter regulated the duties and responsibilities, requirements of committee members, committee meetings and others. Struktur, Keanggotaan dan Keahlian Komite Audit Audit Committee’s Expertise Pada tahun 2021 terdapat perubahan dalam keanggotaan Komite Audit. Komite Audit Bank BPD DIY terdiri dari 4 (empat) orang, yaitu diketuai oleh Komisaris Independen dan dibantu oleh 3 (tiga) orang anggota yang terdiri dari 1 (satu) orang Komisaris dan 2 (dua) orang Pihak Independen. In 2021 there will be a change in the membership of the Audit Committee. The Audit Committee of Bank BPD DIY consists of 4 (four) people, which is chaired by an Independent Commissioner and assisted by 3 (three) members consisting of 1 (one) Commissioner and 2 (two) Independent Parties. Structure, Membership and Tabel Struktur, Keanggotaan dan Keahlian Komite Audit Table Structure, Membership and Expertise of the Audit Committee Nama Name Jabatan Position Keterangan Description Keahlian Expertise Djoko Susanto Ketua / Chairman Komisaris Independen Independent Commissioner Akuntansi Accounting R. Kadarmanta Baskara Aji Anggota / Member Komisaris Commissioner Anggaran Daerah dan Kas Daerah Regional Budget and Regional Treasury Eko Suwardi Anggota / Member Pihak Independen Independent Party Akuntansi Accounting Mamduh M. Hanafi Anggota / Member Pihak Independen Independent Party Akuntansi dan Manajemen Risiko Accounting and Risk Management 2021 Annual Report
384. 382 Tata Kelola Perusahaan Profil Komite Audit Audit Committee Profile Profil Komite Audit per 31 Desember 2021 adalah sebagai berikut . The profile of the Audit Committee as of December 31, 2021 is as follows. DJOKO SUSANTO Ketua Komite Audit Head of Accounting, Finance and Tax Desk Profil dapat dilihat pada bagian Profil Dewan Komisaris dalam Laporan Tahunan ini. The profile can be seen in the Profile of the Board of Commissioners section of this Annual Report. Dasar pengangkatan Appointment basis SK Direksi Nomor 247/SK 1006 tanggal 8 Juni 2009 Decree of the Board of Directors Number 247/SK 1006 dated June 8, 2009 Periode Jabatan Period of Service Periode menjabat sama dengan periode jabatan sebagai Dewan Komisaris The term of office is the same as the term of office as the Board of Commissioners R. KADARMANTA BASKARA AJI Anggota Komite Audit Audit Committee Members Profil dapat dilihat pada bagian Profil Dewan Komisaris dalam Laporan Tahunan ini. The profile can be seen in the Profile of the Board of Commissioners section of this Annual Report. Laporan Tahunan 2021 Dasar pengangkatan Appointment basis SK Direksi Nomor 0015/SK 1006 tanggal 11 Januari 2021 Decree of the Board of Directors Number 0015/SK 1006 dated January 11, 2021 Periode Jabatan Periode Jabatan Periode menjabat sama dengan periode jabatan sebagai Dewan Komisaris The term of office is the same as the term of office as the Board of Commissioners
385. 383 Corporate Governance EKO SUWARDI Anggota Komite Audit Audit Committee Members Usia / Age Usia 60 tahun Per Desember 2021. / Age 60 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Yogyakarta Riwayat Pendidikan Educational background • S1, FE UGM, Jurusan Akuntasi (1987) • S2, California State University, USA (1994) • Doktor of Philosophy Queensland University, Australia (2005) • Bachelor’s, Faculty of Ecomomy UGM, Department of Accounting (1987) • Master’s Degree, California State University, USA (1994) • Doctor of Philosophy Queensland University, Australia (2005) Riwayat Jabatan Position History • • • • • • Dekan FEB UGM Yogyakarta 2016-2021 Kepala Satuan Pengawas Intern UGM Yogyakarta, tahun 2004 Direktur Eksekutif PT Purnagama Tahun 1996 Dosen FEB UGM sejak tahun 1998 Anggota IAI sejak tahun 1998 Anggota Komite Audit Bank BPD DIY sejak tahun 2009 sampai dengan sekarang • Komisaris Bank BRI Syariah 2019 – 2020 • Komisaris Bank Syariah Indonesia (BSI) 2020 - 2021 • • • • • • Dasar Pengangkatan Basis of Appointment SK Direksi Nomor 247/SK 1006 tanggal 8 Juni 2009 Decree of the Board of Directors Number 247/SK 1006 dated June 8, 2009 Periode Jabatan Period of Service 8 Juni 2009 sampai saat ini June 8, 2009 to date Rangkap Jabatan Concurrent Position 1. Commissioner of PT Jasa Raharja 2. Lecturer of the Faculty of Economics and Business, Universitas Gadjah Mada 1. Komisaris PT Jasa Raharja 2. Dosen Fakultas Ekonomi dan Bisnis Universitas Gadjah Mada Dean of FEB UGM Yogyakarta 2016-2021 Head of Internal Supervisory Unit UGM Yogyakarta, 2004 Executive Director of PT Purnagama 1996 Lecturer of FEB UGM since 1998 Member of IAI since 1998 Member of the Audit Committee of Bank BPD DIY since 2009 until now • Commissioner of Bank BRI Syariah 2019 – 2020 • Commissioner of Bank Syariah Indonesia (BSI) 2020 - 2021 2021 Annual Report
386. 384 Tata Kelola Perusahaan MAMDUH M . HANAFI Anggota Komite Audit Audit Committee Members Usia / Age Usia 60 tahun Per Desember 2021. / Age 60 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Yogyakarta Riwayat Pendidikan • S1, FE UGM, Jurusan Manajemen(1988) • S2, Master of Business Administration, Temple University, USA (1994) • Doctor of Philosophy, University of Rhode Island, USA (2001) • Gelar Profesor diperoleh dari kementerian Pendidikan dan Kebudayaan republic Indonesia pada tahun 2019 Riwayat Jabatan • Wakil Dekan Bidang Keuangan FEB UGM, Yogyakarta 2016-2021 • Peneliti UGM, sejak tahun 1992 • Dosen FE UGM sejak tahun 1989 • Wakil Ketua Indonesia Finacial Association (IFA) sejak tahun 2013 Educational background • Bachelor’s, Faculty of Economics UGM, Department of Management (1988) • Master’s Degree, Master of Business Administration, Temple University, USA (1994) • Doctor of Philosophy, University of Rhode Island, USA (2001) • The title of Professor was obtained from the Ministry of Education and Culture of the Republic of Indonesia in 2019 • Anggota Komite Audit Bank BPD DIY sejak tahun 2009 sampai dengan sekarang Position History • Deputy Dean for Finance FEB UGM, Yogyakarta 2016-2021 • UGM researcher, since 1992 • Lecturer of FE UGM since 1989 • Deputy Chairman of the Indonesia Financial Association (IFA) since 2013 • Member of the Audit Committee of Bank BPD DIY since 2009 until now Dasar Pengangkatan Basis of Appointment SK Direksi Nomor 247/SK 1006 tanggal 8 Juni 2009 Decree of the Board of Directors Number 247/SK 1006 dated June 8, 2009 Periode Jabatan Period of Service 8 Juni 2009 - sekarang June 8, 2009 to date Rangkap Jabatan 1. Dosen Fakultas Ekonomi dan Bisnis Universitas Gadjah Mada 2. Ketua Laboratorium Manajemen Fakultas Ekonomi dan Bisnis Universitas Gadjah Mada. Concurrent Position 1. Lecturer of the Faculty of Economics and Business, Universitas Gadjah Mada 2. Head of the Management Laboratory of the Faculty of Economics and Business, Universitas Gadjah Mada. Kualifikasi Pendidikan dan Pengalaman Kerja Komite Audit Education Qualifications and Working Experience of The Audit Committee Tabel Kualifikasi Pendidikan dan Pengalaman Kerja Komite Audit Table of Educational Qualifications and Work Experience of the Audit Committee Nama Name Djoko Susanto Jabatan Position Ketua Chairman Pendidikan Education • S1, FE UGM, Jurusan Akuntasi (1976) • S2, Arkansas University, USA (1989) • Gelar Doktor Arkansas University, USA (1992) • Gelar Profesor diperoleh Tahun 2016 Pengalaman Kerja Work experience • Pengurus Yayasan Kepahlawanan Pembangunan Nasional (YKPN) Yogyakarta sejak tahun sejak tahun 1981 • Dosen STIE YKPN sejak tahun 1981 • Komisaris PT Bank BPD DIY sejak tahun 2009 sampai dengan sekarang • Bachelor’s, FEB UGM, Department of Accounting (1976) • Management of the National Development Hero • Master’s Degree, Arkansas Foundation (YKPN) Yogyakarta since 1981 University, USA (1989) • STIE YKPN Lecturer since 1981 • Doctoral Degree Arkansas University, • Commissioner of PT Bank BPD DIY since 2009 until now USA (1992) • Professor title obtained in 2016 R. Kadarmanta Baskara Aji Laporan Tahunan 2021 Anggota Member • S1, Fisipol UGM Yogyakarta (1988) • Bachelor’s, Faculty of Social and Political Sciences UGM Yogyakarta (1988) • Sekretaris Daerah DIY (2019-sekarang) • Komisaris Bank BPD DIY Desemeber 2020-Sekarang • DIY Regional Secretary (2019-present) • Commissioner of Bank BPD DIY December 2020-Present
387. 385 Corporate Governance Nama Name Eko Suwardi Jabatan Position Anggota Member Pendidikan Education Pengalaman Kerja Work experience • S1, FE UGM, Jurusan Akuntasi (1987) • S2, California State University, USA (1994) • Doktor of Philosophy Queensland University, Australia (2005) • Bachelor’s, Faculty of Ecomics UGM, Department of Accounting (1987) • Master’s Degree, California State University, USA (1994) • Doctor of Philosophy Queensland University, Australia (2005) Mamduh M Hanafi Anggota Member • S1, FE UGM, Jurusan Manajemen (1988) • S2, master of Business Administration, temple University, USA (1994) • Doctor of Philosophy, University of Rode island, USA (2001) • Gelar Profesor diperoleh dari kementerian Pendidikan dan Kebudayaan republic Indonesia pada tahun 2019 • Bachelor’s, Faculty of Economics UGM, Department of Management (1988) • Masters of Business Administration, Temple University, USA (1994) • Doctor of Philosophy, University of Rode Island, USA (2001) • The title of Professor was obtained from the Ministry of Education and Culture of the Republic of Indonesia in 2019 Independensi Komite Audit • Dekan FEB UGM Yogyakarta 2016-2021 • Kepala Satuan Pengawas Intern UGM Yogyakarta, tahun 2004 • Direktur Eksekutif PT Purnagama Tahun 1996 • Dosen FEB UGM sejak tahun 1998 • Anggota IAI sejak tahun 1998 • Anggota Komite Audit Bank BPD DIY sejak tahun 2007 sampai dengan sekarang • Komisaris Bank Syariah Mandiri (BSM) 2019 – 2020 • Komisaris Bank Syariah Indonesia (BSI) tahun 2020 sampai dengan sekarang • • • • • • Dean of FEB UGM Yogyakarta 2016-2021 Head of Internal Supervisory Unit UGM Yogyakarta, 2004 Executive Director of PT Purnagama 1996 Lecturer of FEB UGM since 1998 Member of IAI since 1998 Member of the Audit Committee of Bank BPD DIY since 2007 until now • Commissioner of Bank Syariah Mandiri (BSM) 2019 – 2020 • Commissioner of Bank Syariah Indonesia (BSI) from 2020 to now • Wakil Dekan Bidang Keuangan FEB UGM, Yogyakarta 2016-2021 • Peneliti UGM, sejak tahun 1992 • Dosen FE UGM sejak tahun 1989 • Wakol Ketua Indonesia Finacial Association (IFA) sejak tahun 2013 • Anggota Komite Audit Bank BPD DIY sejak tahun 2007 sampai dengan sekarang • Deputy Dean for Finance FEB UGM, Yogyakarta 20162021 • UGM researcher, since 1992 • Lecturer of FE UGM since 1989 • Deputy Head of the Indonesian Financial Association (IFA) since 2013 • Member of the Audit Committee of Bank BPD DIY since 2007 until now Independence of The Audit Committee Tabel Independensi Komite Audit Audit Committee Independence Table Aspek Independensi Aspek Independensi Djoko Susanto R. Kadarmanta Baskara Aji Eko Suwardi Mamduh M. Hanafi Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan Direksi Has no financial relationship with the Board of Commissioners and Directors √ √ √ √ Tidak memiliki hubungan kepengurusan di perusahaan, anak perusahaan, maupun perusahaan afiliasi Has no management relationship in the company, subsidiary, or affiliated company √ √ √ √ Tidak memiliki hubungan kepemilikan saham di perusahaan Has no share ownership relationship in the company √ √ √ √ 2021 Annual Report
388. 386 Tata Kelola Perusahaan Aspek Independensi Aspek Independensi Djoko Susanto R . Kadarmanta Baskara Aji Eko Suwardi Mamduh M. Hanafi Tidak memiliki hubungan keluarga dengan Dewan Komisaris, Direksi, dan/atau sesama anggota Komite Audit Has no family relationship with the Board of Commissioners, Board of Directors, and/or fellow members of the Audit Committee √ √ √ √ Tidak menjabat sebagai pengurus partai politik, pejabat dan pemerintah Do not serve as administrators of political parties, officials and government √ √ √ √ Program Peningkatan Kompetensi Komite Audit Nama Name Jabatan Position Audit Committee Competence Improvement Program Jenis Pelatihan dan Materi Pengembangan Kompetensi /Pelatihan Types of Training and Development Materials Competence/Training Waktu dan Tempat Pelaksanaan Time and place Implementation Penyelenggara Organizer Djoko Susanto Ketua / Chairman Program peningkatan kompetensi dapat dilihat pada Bagian Pelatihan dan/atau Peningkatan Kompetensi yang Diikuti Anggota Dewan Komisaris Tahun 2021 Bab Tata Kelola Perusahaan dalam Laporan Tahunan ini. R. Kadarmanta Baskara Aji Anggota / Member Eko Suwardi Anggota / Member - - - Mamduh M. Hanafi Anggota / Member - - - Competency improvement programs can be seen in the Training and/or Competency Improvement Section Participated by Members of the Board of Commissioners in 2021 Corporate Governance Chapter in this Annual Report. Rapat Komite Audit Audit Committee Meetings Sepanjang tahun 2021, tanggal pelaksanaan, Agenda rapat dan Peserta rapat Komite Audit, sebagai berikut. Throughout 2021, the implementation date, meeting agenda and Audit Committee meeting participants, are as follows. Tabel Agenda Rapat Komite Audit Audit Committee Meeting Agenda Table No 1 Tanggal Rapat Meeting Date 11 Januari 2021 January 11, 2021 Agenda Agendas Pembahasan Program kerja Audit Tahunan (PKAT) Tahun 2021 Discussion of the 2021 Annual Audit Work Program (PKAT) 2 25 Januari 2021 January 25, 2021 Risalah Penunjukan Kantor Akuntan Publik untuk melakukan Audit Atas Laporan Keuangan PT Bank BPD DIY Yang berakhir 31 Desember 2021 3 30 Januari 2021 January 30, 2021 Pembahasan Final Hasil Audit Kantor Akuntan Publik Paul Hadiwinata, Hidayat, Arsono, Retno, Palilingan & Rekan (PKF) atas Laporan Keuangan PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta Posisi 31 Desember 2020 Djoko Susanto / Ketua Komite / Committee Chair R Kadarmanta Baskara Aji/ Anggota Komite / Committee Members Eko Suwardi / Anggota Komite / Committee Members Mamduh M Hanafi / Anggota Komite / Committee Members Djoko Susanto / Ketua Komite / Committee Chair R Kadarmanta Baskara Aji/ Anggota Komite / Committee Members Minutes of Appointment of a Public Accountant Firm Eko Suwardi / Anggota Komite / Committee Members Mamduh M Hanafi / Anggota Komite / Committee to Audit the Financial Statements of PT Bank BPD Members DIY Ending December 31, 2021 Final Discussion of the Audit Results of the Public Accounting Firm of Paul Hadiwinata, Hidayat, Arsono, Retno, Palilingan & Partners (PKF) on the Financial Statements of PT Bank Pembangunan Daerah Special Region of Yogyakarta as of December 31, 2020 Laporan Tahunan 2021 Peserta Participants Djoko Susanto / Ketua Komite / Committee Chair R Kadarmanta Baskara Aji/ Anggota Komite / Committee Members Eko Suwardi / Anggota Komite / Committee Members Mamduh M Hanafi / Anggota Komite / Committee Members
389. 387 Corporate Governance No 4 5 Tanggal Rapat Meeting Date Agenda Agendas Peserta Participants 09 April 2021 April 09 , 2021 Evaluasi Laporan Publikasi Tahunan 2020 (Audited) 10 Juni 2021 June 10, 2021 Evaluasi Terhadap Pelaksanaan Pemberian Jasa Audit atas Informasi Keuangan Historis Tahunan oleh Akuntan Publik dan/atau KAP Tahun 2020 Evaluation of the 2020 Annual Publication Report (Audited) Evaluation of the Implementation of the Provision of Audit Services on Annual Historical Financial Information by Public Accountants and/or KAP in 2020 6 10 Agustus 2021 August 10, 2021 Risalah Pengangkatan Pemimpin SKAI Bank BPD DIY Minutes of Appointment of Leaders of SKAI Bank BPD DIY 7 01 September 2021 September 01, 2021 Kick-off meeting, Pembahasan Audit oleh Kantor Akuntan Publik Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan dan Rekan (PKF) Atas Laporan Keuangan PT Bank BPD DIY Yang Berakhir tanggal 31 Desember 2021 Kick-off meeting, Audit Discussion by Public Accounting Firm Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan and Partners (PKF) on PT Bank BPD DIY Financial Statements Ending December 31, 2021 8 06 Oktober 2021 October 06, 2021 Pembahasan hasil Temuan Audit Interim Kantor Akuntan Publik Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan dan Rekan (PKF) Atas Laporan Keuangan PT Bank BPD DIY Yang Berakhir tanggal 31 Desember 2021 Discussion of Interim Audit Findings Public Accounting Firm Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan and Partners (PKF) on PT Bank BPD DIY Financial Statements Ending December 31, 2021 9 10 Oktober 2021 October 10, 2021 Pembahasan hasil Temuan Audit SKAI – Oprasional Kantor Pusat Discussion of SKAI Audit Findings – Head Office Operations 10 31 Desember 2021 December 31, 2021 Pembahasan Program Kerja Audit Tahunan (PKAT) SKAI PT Bank BPD DIY Discussion on the Annual Audit Work Program (PKAT) of PT Bank BPD DIY SKAI Djoko Susanto / Ketua Komite / Committee Chair R Kadarmanta Baskara Aji/ Anggota Komite / Committee Members Eko Suwardi / Anggota Komite / Committee Members Mamduh M Hanafi / Anggota Komite / Committee Members Djoko Susanto / Ketua Komite / Committee Chair R Kadarmanta Baskara Aji/ Anggota Komite / Committee Members Eko Suwardi / Anggota Komite / Committee Members Mamduh M Hanafi / Anggota Komite / Committee Members Djoko Susanto / Ketua Komite / Committee Chair R Kadarmanta Baskara Aji/ Anggota Komite / Committee Members Eko Suwardi / Anggota Komite / Committee Members Mamduh M Hanafi / Anggota Komite / Committee Members Djoko Susanto / Ketua Komite / Committee Chair R Kadarmanta Baskara Aji/ Anggota Komite / Committee Members Eko Suwardi / Anggota Komite / Committee Members Mamduh M Hanafi / Anggota Komite / Committee Members Djoko Susanto / Ketua Komite / Committee Chair R Kadarmanta Baskara Aji/ Anggota Komite / Committee Members Eko Suwardi / Anggota Komite / Committee Members Mamduh M Hanafi / Anggota Komite / Committee Members Djoko Susanto / Ketua Komite / Committee Chair R Kadarmanta Baskara Aji/ Anggota Komite / Committee Members Eko Suwardi / Anggota Komite / Committee Members Mamduh M Hanafi / Anggota Komite / Committee Members Ainun Na’im / Komisaris Utama / President Commissioner Djoko Susanto / Ketua Komite / Committee Chair R Kadarmanta Baskara Aji/ Anggota Komite / Committee Members Eko Suwardi / Anggota Komite / Committee Members Mamduh M Hanafi / Anggota Komite / Committee Members FREKUENSI DAN TINGKAT KEHADIRAN RAPAT KOMITE AUDIT FREQUENCY AND ATTENDANCE LEVEL OF THE AUDIT COMMITTEE MEETING Selama tahun 2021, Komite Audit telah melaksanakan rapat sebanyak 10 (sepuluh) kali. Adapun frekuensi dan tingkat kehadiran masing-masing anggota Komite Audit adalah sebagai berikut. In 2021, the Audit Committee has held 10 (ten) meetings. The frequency and level of attendance of each member of the Audit Committee is as follows. 2021 Annual Report
390. 388 Tata Kelola Perusahaan Tabel Tingkat Kehadiran Rapat Komite Audit Table of Audit Committee Meeting Attendance Level Rapat Komite Audit Audit Committee Meetings Nama Name Jabatan Position Jumlah dan Persentase Kehadiran Number and Percentage of Attendance Jumlah Rapat Number of Meetings Jumlah Kehadiran Number of Attendance Persentase Percentage Djoko Susanto Ketua / Chairman 10 10 100% R. Kadarmanta Baskara Aji Anggota / Member 10 10 100% Eko Suwardi Anggota / Member 10 10 100% Mamduh M. Hanafi Anggota / Member 10 10 100% Laporan Singkat Pelaksanaan Kegiatan Komite Audit Tahun 2021 Brief Report on The Implementation of The Audit Committee’s Activities for 2021 Program kerja dan realisasi Komite Audit selama tahun 2021 adalah sebagai berikut: The work program and realization of the Audit Committee during 2021 are as follows: Program Kerja Work Program No 1 2 Memberikan Arahan Dalam Penyusunan Program Kerja Audit Tahunan (PKAT) Tahun 2021 SKAI Bank BPD DIY telah menerbitkan Program Kerja Audit Tahunan (PKAT) Tahun 2021 sesuai dengan arahan Komite Audit Providing Directions in the Preparation of the 2021 Annual Audit Work Program (PKAT) SKAI Bank BPD DIY issued the 2021 Annual Audit Work Program (PKAT) in accordance with the direction of the Audit Committee Membahas hasil final audit KAP Laporan Hasil Audit KAP telah diterbitkan dan diterima oleh RUPS tanggal 15 Februari 2021 Discussing the final results of the KAP audit 3 Realisasi Realization Pertemuan dengan SKAI Meeting with SKAI KAP Audit Results Report was published and accepted by the GMS on February 15, 2021 Membahas kecukupan Sumber Daya Manusia di Unit SKAI dan Komite Audit menyampaikan surat untuk pemenuhan jumlah auditor sesuai dengan kebutuhan Discussed the adequacy of Human Resources in the Internal Audit Unit and the Audit Committee submitted a letter to fulfill the number of auditors as needed 4 5 Memberikan rekomendasi penunjukan Akuntan Publik Providing recommendations on the appointment of a Public Accountant Evaluasi Terhadap Pelaksanaan Pemberian Jasa Audit atas Informasi Keuangan Historis Tahunan oleh Akuntan Publik dan atau KAP Tahun 2020 Rekomendasi Penunjukan Akuntan Publik diberikan oleh Dewan Komisaris diusulkan dalam RUPS Tahunan Tahun 2021 Recommendations for Appointment of Public Accountants given by the Board of Commissioners are proposed at the 2021 Annual GMS Telah disampaikan Laporan kepada OJK tentang Pelaksanaan Pemberian Jasa Audit atas Informasi Keuangan Historis Tahunan oleh Akuntan Publik dan atau KAP Tahun 2020 Evaluating the Implementation of the Provision of Audit Reports were submitted to FSA regarding the Implementation of the Services on Annual Historical Financial Information by Public Provision of Audit Services on Annual Historical Financial Information by Accountants and or Public Accountants in 2020 Public Accountants and or KAP in 2020 6 Melakukan Kick Off Meeting dengan KAP Conducting Kick Off Meeting with KAP Komite Audit memberikan masukan tentang cakupan audit yang meliputi Laporan Keuangan, Efektivitas Pengendalian Internal serta Tingkat Kepatuhan Bank terhadap ketentuan. The Audit Committee provided input on the scope of the audit which includes Financial Statements, Effectiveness of Internal Controls and the Bank’s Compliance Level with regulations. 7 8 Membahas hasil temuan interim audit KAP Telah dilakukan pertemuan pembahasan Komite Audit bersama KAP Discussing the findings of the interim audit KAP A meeting was held to discuss the Audit Committee with KAP Melakukan Rapat Komite Komite Audit melaksanakan rapat (secara virtual) sebanyak 9 kali Conducting Committee Meetings The Audit Committee held meetings (virtually) 9 times Laporan Tahunan 2021
391. 389 Corporate Governance Komite Remunerasi dan Nominasi Remuneration and Nomination Committee Komite Remunerasi dan Nominasi dibentuk guna membantu tugas Dewan Komisaris menjalankan fungsi Remunerasi dan Nominasi . The Remuneration and Nomination Committee was formed to assist the Board of Commissioners in carrying out the Remuneration and Nomination functions. Piagam Komite Remunerasi dan Nominasi Remuneration and Nomination Committee Charter Piagam Komite Remunerasi dan Nominasi diatur dengan Surat keputusan Dewan Pengawas Nomor 008/KPTS/DP/2008 tanggaL 25 Agustus 2008. Piagam Komite Remunerasi dan Nominasi mengatur tentang tugas dan tanggung jawab, persyaratan anggota komite, rapat komite dan lainnya. The Charter of the Remuneration and Nomination Committee was regulated by the Decree of the Supervisory Board Number 008/KPTS/DP/2008 on August 25, 2008. The Remuneration and Nomination Committee Charter regulates the duties and responsibilities, requirements of committee members, committee meetings and others. Tugas dan Tanggung Jawab Komite Remunerasi dan Nominasi Duties and Responsibilities of The Remuneration and Nomination Committee 1. Membuat pedoman kerja Komite Remunerasi dan Nominasi. 1. To make the Remuneration and Nomination Committee Manual. 2. To evaluate the remuneration policy. 3. To provide recommendations to the Board of Commissioners regarding: a. Remuneration policy for the Board of Commissioners and Board of Directors to be submitted to the GMS. b. Remuneration policy for executive officers and employees as a whole to be submitted to the Board of Directors Remuneration policy for executive officers and employees as a whole to be submitted to the Board of Directors. 4. To ensure that the remuneration policy is at least in accordance with: a. Financial performance and allowance fulfillment as stipulated in the applicable legislation. b. Individual performance achievement. c. Fairness with peer group. d. Consideration of the Bank’s long-term goals and strategies. 5. To prepare and provide recommendations regarding the system and procedures for selecting and/or substituting members of the Board of Commissioners and Board of Directors to the Board of Commissioners to be submitted to the GMS. 6. To provide recommendations regarding candidates for the Board of Commissioners and/or Board of Directors’ members to the Board of Commissioners to be submitted to the GMS. 2. Melakukan evaluasi terhadap kebijakan remunerasi. 3. Memberikan rekomendasi kepada Dewan Komisaris mengenai: a. Kebijakan remunerasi bagi Dewan Komisaris dan Direksi untuk disampaikan kepada RUPS. b. Kebijakan remunerasi bagi pejabat eksekutif dan pegawai secara keseluruhan untuk disampaikan kepada Direksi. 4. Memastikan bahwa kebijakan remunerasi paling kurang sesuai dengan: a. Kinerja keuangan dan pemenuhan cadangan sebagaimana diatur dalam perundang-undangan yang berlaku. b. Prestasi kinerja individual. c. Kewajaran dengan peer group. d. Pertimbangan sasaran dan strategi jangka panjang Bank. 5. Menyusun dan memberikan rekomendasi mengenai sistem serta prosedur pemilihan dan/atau penggantian anggota Dewan Komisaris dan Direksi kepada Dewan Komisaris untuk disampaikan kepada RUPS. 6. Memberikan rekomendasi mengenai calon anggota Dewan Komisaris dan/atau Direksi kepada Dewan Komisaris untuk disampaikan kepada RUPS. Struktur, Keanggotaan dan Keahlian Komite Remunerasi dan Nominasi Structure, Membership and Expertise of The Remuneration and Nomination Committee Pada tahun 2021 tidak terdapat perubahan dalam keanggotaan Komite Remunerasi dan Nominasi. Komite Remunerasi dan Nominasi Bank BPD DIY terdiri dari 3 (tiga) orang, yaitu diketuai In 2021 there will be no changes in the membership of the Remuneration and Nomination Committee. The Remuneration and Nomination Committee of Bank BPD DIY consists of 3 2021 Annual Report
392. 390 Tata Kelola Perusahaan oleh Komisaris Utama dan dibantu oleh 2 (dua) orang anggota yang terdiri dari 1 (satu) orang Dewan Komisaris Independen dan 1 (satu) orang Pejabat Eksekutif. (three) people, namely chaired by the President Commissioner and assisted by 2 (two) members consisting of 1 (one) Independent Board of Commissioners and 1 (one) Executive Officer. Struktur dan keanggotaan Komite Remunerasi dan Nominasi Bank BPD DIY pada Desember 2021 adalah sebagai berikut: The structure and membership of the Bank BPD DIY Remuneration and Nomination Committee in December 2021 are as follows: Tabel Struktur, Keanggotaan dan Keahlian Komite Remunerasi dan Nominasi Table of Structure, Membership and Expertise of the Remuneration and Nomination Committee Nama Name Jabatan Position Keterangan Description Keahlian Expertise Ainun Naim Ketua / Chairman Komisaris Utama (Independen) / President Commissioner (Independent) Akuntansi / Accounting Djoko Susanto Anggota / Member Komisaris Independen / Independent Commissioner Akuntansi / Accounting Ch. Dwiani Surastri Ati Anggota / Member Pejabat Eksekutif / Executive Officers Praktisi Perbankan / Banking Practitioner Profil Komite Remunerasi dan Nominasi Remuneration and Nomination Committee Profile AINUN NAIM Ketua Komite Remunerasi dan Nominasi Chairman of the Remuneration and Nomination Committee Profil dapat dilihat pada bagian Profil Dewan Komisaris dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Commissioners in this Annual Report. Dasar pengangkatan Basic appointment SK Direksi Nomor 247/SK 1006 tanggal 8 Juni 2009 Directors Decree Number 247/SK 1006 dated June 8, 2009. DJOKO SUSANTO Ketua Komite Remunerasi dan Nominasi Chairman of the Remuneration and Nomination Committee Profil dapat dilihat pada bagian Profil Dewan Komisaris dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Commissioners in this Annual Report. Laporan Tahunan 2021 Dasar pengangkatan Basic appointment SK Direksi Nomor 247/SK 1006 tanggal 8 Juni 2009 Directors Decree Number 247/SK 1006 dated June 8, 2009.
393. 391 Corporate Governance CH . DWIANI SURASTRI ATI Anggota Komite Remunerasi dan Nominasi Remuneration and Nomination Committee Member Usia / Age Usia 54 tahun Per Desember 2021. / Age 54 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Yogyakarta Riwayat Pendidikan Educational background • S1, Universitas Sanata Dharma Yogyakarta, Jurusan Ekonomi (1989) • S2, UPN Veteran Yogyakarta (2003) • Bachelor’s, Sanata Dharma University Yogyakarta, Department of Economics (1989) • Master’s Degree, UPN Veterans Yogyakarta (2003) Riwayat Jabatan Position History • Pemimpin Divisi Bank BPD DIY 2016 – Sekarang • Anggota Komite Remunerasi dan Nominasi 18 Juli 2020 – Sekarang • Head of Bank BPD DIY Division 2016 – Present • Remuneration and Nomination Committee Member 18 July 2020 – Present Dasar Pengangkatan Basis of Appointment SK Direksi Nomor 247/SK 1006 tanggal 8 Juni 2009 Board of Directors Decree Number 247/SK 1006 dated June 8, 2009 Periode Jabatan Concurrent Position Pemimpin Divisi Bank BPD DIY 2016 – Sekarang Head of Bank BPD DIY Division 2016 – Present Kualifikasi Pendidikan dan Pengalaman Kerja Komite Remunerasi dan Nominasi Nama Name Ainun Na’im Jabatan Position Ketua / Chairman Education Qualifications and Work Experience of The Remuneration and Nomination Committee Pendidikan Education Pengalaman Kerja Work experience • S1, FE UGM, Jurusan Akuntasi (1984) • S2, MBA, Western Michigan University, USA (1991) • Doctor of Philosophy, Temple University, USA (1996) • Gelar Profesor diperoleh dari Kementerian Pendidikan dan Kebudayaan republic Indonesia pada tahun 2010 • 2019-Sekarang, Sekretaris jenderal Kementerian Pendidikan dan Kebudayaan RI • 2015-2019 Sekretaris Jenderal kementerian Riset, teknologi dan Pendidikan Tinggi RI • 2011-2015, Sekretaris jenderal Kementerian Pendidikan dan Kebudayaan RI • Wakil Rektor UGM Yogyakarta, 2007-2011 • Direktur Keuangan PT pertamina (Tbk) 2000-2003 • Dekan FE UGM Yogyakarta, 2004-2007 • Komisaris Utama PT Bank BPD DIY sejak tahun 2009 sampai dengan sekarang • Bachelor’s, Faculty of Economics UGM, Accounting Department (1984) • Masters, MBA, Western Michigan University, USA (1991) • Doctor of Philosophy, Temple University, USA (1996) • The title of Professor was obtained from the Ministry of Education and Culture of the Republic of Indonesia in 2010 • 2019-Present, Secretary general of the Ministry of Education and Culture of the Republic of Indonesia • 2015-2019 Secretary General of the Ministry of Research, Technology and Higher Education of the Republic of Indonesia • 2011-2015, Secretary general of the Ministry of Education and Culture of the Republic of Indonesia • Vice Chancellor of UGM Yogyakarta, 2007-2011 • Finance Director of PT Pertamina (Tbk) 2000-2003 • Dean of FE UGM Yogyakarta, 2004-2007 • President Commissioner of PT Bank BPD DIY since 2009 until now 2021 Annual Report
394. 392 Tata Kelola Perusahaan Nama Name Djoko Susanto Jabatan Position Anggota / Member Pendidikan Education Pengalaman Kerja Work experience • S1, FE UGM, Jurusan Akuntasi (1976) • S2, Arkansas University, USA (1989) • Gelar Doktor Arkansas University, USA (1992) • Gelar Profesor diperoleh Tahun 2016 • Bachelor’s, FEB UGM, Department of Accounting (1976) • Master’s Degree, Arkansas University, USA (1989) • Doctoral Degree Arkansas University, USA (1992) • Professor title obtained in 2016 Dwiani Surastri Ati Anggota / Member • Pengurus Yayasan Kepahlawanan Pembangunan Nasional (YKPN) Yogyakarta sejak tahun sejak tahun 1981 • Dosen STIE YKPN sejak tahun 1981 • Komisaris PT Bank BPD DIY sejak tahun 2009 sampai dengan sekarang • Management of the National Development Hero Foundation (YKPN) Yogyakarta since 1981 • STIE YKPN Lecturer since 1981 • Commissioner of PT Bank BPD DIY since 2009 until now • S1, Universitas Sanata Dharma Yogyakarta, Jurusan Ekonomi (1989) • S2, UPN Veteran Yogyakarta (2003) • Pemimpin Divisi Bank BPD DIY 2016 – Sekarang • Anggota Komite Remunerasi dan Nominasi 18 Juli 2020 – Sekarang • Bachelor’s, Sanata Dharma University Yogyakarta, Department of Economics (1989) • Master’s Degree, UPN Veteran Yogyakarta (2003) • Head of Bank BPD DIY Division 2016 – Present • Remuneration and Nomination Committee Member 18 July 2020 – Present Independensi Komite Remunerasi dan Nominasi Independence of The Remuneration and Nomination Committee Aspek Independensi Aspek Independensi Ainun Naim Djoko Susanto Ch. Dwiani Surastri Ati Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan Direksi Has no financial relationship with the Board of Commissioners and Directors √ √ √ Tidak memiliki hubungan kepengurusan di perusahaan, anak perusahaan, maupun perusahaan afiliasi Has no management relationship in the company, subsidiary, or affiliated company √ √ √ Tidak memiliki hubungan kepemilikan saham di perusahaan Has no share ownership relationship in the company √ √ √ Tidak memiliki hubungan keluarga dengan Dewan Komisaris, Direksi, dan/atau sesama anggota Komite Audit Has no family relationship with the Board of Commissioners, Board of Directors, and/or fellow members of the Audit Committee √ √ √ Tidak menjabat sebagai pengurus partai politik, pejabat dan pemerintah Do not serve as administrators of political parties, officials and government √ √ √ Program Peningkatan Kompetensi Komite Remunerasi dan Nominasi Nama Name Jabatan Position Ainun Na’im Ketua / Chairman Djoko Susanto Anggota / Member Remuneration and Nomination Committee Competence Improvement Program Jenis Pelatihan dan Materi Pengembangan Kompetensi /Pelatihan Types of Training and Development Materials Competence/Training Waktu dan Tempat Pelaksanaan Time and place Implementation Penyelenggara Organizer Program peningkatan kompetensi dapat dilihat pada Bagian Pelatihan dan/atau Peningkatan Kompetensi yang Diikuti Anggota Dewan Komisaris Tahun 2021 Bab Tata Kelola Perusahaan dalam Laporan Tahunan ini. Competency improvement programs can be seen in the Training and/or Competency Improvement Section Participated by Members of the Board of Commissioners in 2021 Corporate Governance Chapter in this Annual Report. Dwiani Surastri Ati Laporan Tahunan 2021 Anggota / Member - - -
395. 393 Corporate Governance Rapat Komite Remunerasi dan Nominasi No 1 Tanggal Rapat 04 Januari 2021 January 04 , 2021 Remuneration and Nomination Committee Meetings Agenda Peserta Usulan Penetapan anggota Komite Audit dan anggota Komite Pemantau Risiko sebagai Tindak Lanjut Akta Nomor 64 Tanggal 29 Desember 2020 Proposing Appointment of members of the Audit Committee and members of the Risk Monitoring Committee as a follow-up to Deed Number 64 Dated December 29, 2020 2 20 Mei 2021 May 20, 2021 Pembahasan Remunerasi Bulanan Pengurus PT Bank BPD DIY Dinilai dari Aspek Risiko 3 21 Mei 2021 May 21, 2021 Pembahasan Remunerasi Bulanan Pengurus PT Bank BPD DIY Ch. Dwiani Surastri Ati / Anggota Komite / Committee Members Gamal Kristyanto / Pemimpin Divisi Manajemen Discussion on the monthly remuneration of the management of PT Bank BPD DIY assessed from the Risiko dan Kepatuhan / Head of Risk Management and Compliance Division risk aspect Ainun Na’im / Ketua Komite / Committee Chair Djoko Susanto / Anggota Komite / Committee Members Ch. Dwiani Surastri Ati / Anggota Komite / Committee Members Discussion on the monthly remuneration of the management of PT Bank BPD DIY 4 16 Juli 2021 July 16, 2021 Ainun Na’im / Ketua Komite / Committee Chair Djoko Susanto / Anggota Komite / Committee Members Ch. Dwiani Surastri Ati / Anggota Komite / Committee Members Pemenuhan Usulan Perubahan Komponen Remunerasi Pengurus Bank BPD DIY Fulfillment of Proposed Changes in Remuneration Components for Bank BPD DIY Management Ainun Na’im / Ketua Komite / Committee Chair Djoko Susanto / Anggota Komite / Committee Members Ch. Dwiani Surastri Ati / Anggota Komite / Committee Members 5 22 Juli 2021 July 22, 2021 Pembahasan Usulan Perubahan PDP Discussion of Proposed Changes to PDP Ainun Na’im / Ketua Komite / Committee Chair Djoko Susanto / Anggota Komite / Committee Members Ch. Dwiani Surastri Ati / Anggota Komite / Committee Members 6 10 Agustus 2021 August 10, 2021 Pemenuhan aspek nominasi Pemberhentian dan Pengangkatan Pemimpin SKAI Bank BPD DIY Ainun Na’im / Ketua Komite / Committee Chair Djoko Susanto / Anggota Komite / Committee Members Ch. Dwiani Surastri Ati / Anggota Komite / Committee Members Fulfillment of the nomination aspects of Dismissal and Appointment of SKAI Leaders of Bank BPD DIY 7 28 Desember 2021 December 28, 2021 Pembahasan Usulan Perubahan PDP untuk Persiapan Pembahasan bersama OJK Discussion on Proposed Changes in PDP for Preparation of Discussion with FSA Ainun Na’im / Ketua Komite / Committee Chair Djoko Susanto / Anggota Komite / Committee Members Ch. Dwiani Surastri Ati / Anggota Komite / Committee Members FREKUENSI DAN TINGKAT KEHADIRAN RAPAT KOMITE REMUNERASI DAN NOMINASI FREQUENCY AND ATTENDANCE RATE OF REMUNERATION AND NOMINATION COMMITTEE MEETINGS Selama tahun 2021, Komite Remunerasi dan Nominasi telah melaksanakan rapat sebanyak 7 (tujuh) kali. Adapun frekuensi dan tingkat kehadiran masing-masing anggota Komite adalah sebagai berikut. During 2021, the Remuneration and Nomination Committee held 7 (seven) meetings. The frequency and level of attendance of each member of the Committee is as follows. Rapat Komite Remunerasi dan Nominasi Remuneration and Nomination Committee Meetings Nama Name Jabatan Position Jumlah dan Persentase Kehadiran Number and Percentage of Attendance Jumlah Rapat Number of Meetings Jumlah Kehadiran Number of Attendance Persentase Percentage 85,70% Ainun Na’im Ketua / Chairman 7 6 Djoko Susanto Anggota / Member 7 6 85,70% Dwiani Surastri Ati Anggota / Member 7 7 100,00% 2021 Annual Report
396. 394 Tata Kelola Perusahaan Laporan Singkat Pelaksanaan Kegiatan Komite Remunerasi dan Nominasi Tahun 2021 Brief Report on The Implementation of Activities of The Remuneration and Nomination Committee 2021 Program kerja dan realisasi Komite Remunerasi dan Nominasi selama tahun 2021 adalah sebagai berikut : The work program and realization of the Remuneration and Nomination Committee during 2021 are as follows: Program Kerja Work Program No 1 Menelaah dan mereview kebijakan remunerasi Bank Reviewing the Bank’s remuneration policy 2 Pembahasan Kebijakan Remunerasi Secara Kompehensif Comprehensive Remuneration Policy Discussion Realisasi Realization Telah dilakukan pembahasan atas Remunerasi Bulan Pengurus PT bank BPD DIY dan diterbitkan SK Dewan Komisaris There was a discussion on the Monthly Remuneration for the Management of PT bank BPD DIY and a Decree from the Board of Commissioners has been issued Telah dilakukan Pembahasan atas Komponen Remunerasi Pengurus (Termasuk Remunerasi Purna Tugas Pengurus). Saat ini masih dalam proses pembahasan secara detil Discussion on the Components of the Management’s Remuneration (Including Remuneration for Retired Management) has been carried out. Currently it was still in the process of detailed discussion 3 4 Review Pelaksanaan POJK Nomor 45/POJK.03/2015 tentang Penerapan Remunerasi Bagi Bank Umum Memastikan dilaksanakannya ketentuan POJK No. 45/POJK.03/2015, khususnya terkait dengan aspek Malus atas remunerasi Pengurus Reviewing the Implementation of POJK Number 45/ POJK.03/2015 concerning the Implementation of Remuneration for Commercial Banks Ensuring the implementation of the provisions of POJK No. 45/ POJK.03/2015, particularly related to the Malus aspect of the remuneration of the Management Melakukan Rapat Komite Telah dilakukan rapat sebanyak 7 kali Conducting Committee Meetings 7 meetings were held Kebijakan Suksesi Direksi Succession Directors Policy Penjelasan terkait kebijakan suksesi Direksi dapat dilihat pada Bagian Nominasi dan Remunerasi Dewan Komisaris Bab Tata Kelola Perusahaan dalam Laporan Tahunan ini. An explanation regarding the succession policy of the Board of Directors can be seen in the Nomination and Remuneration Section of the Board of Commissioners, Corporate Governance Chapter in this Annual Report. Komite Pemantau Risiko Risk Monitoring Committee Sebagai organ pendukung Dewan Komisaris, Komite Pemantau Risiko memiliki tugas dalam pelaksanaan pemantauan dan monitoring pelaksanaan Manajemen Risiko di lingkungan Bank BPD DIY yang menjalankan kegiatan usaha di industri perbankan. As a supporting organ of the Board of Commissioners, the Risk Monitoring Committee is in charge of carrying out monitoring of the implementation of Risk Management within the BPD DIY Bank that runs business in the banking industry. Tugas dan Tanggung Jawab Komite Pemantau Risiko Duties and Responsibilities of Risk Monitoring Committee Tugas dan Tanggung Jawab Komite Pemantau Risiko Komite Pemantau Risiko bertugas membantu Dewan Komisaris dalam hal: 1. Melakukan evaluasi atas kebijakan dan strategi manajemen risiko yang mencakup: a. Pelaksanaan Pengawasan Aktif. b. Kecukupan kebijakan, prosedur, dan penetapan limit. c. Kecukupan proses identifikasi, pengukuran, serta Sistem Informasi Manajemen Risiko, meliputi 8 risiko Duties and Responsibilities of the Risk Monitoring Committee The Risk Monitoring Committee is tasked with assisting the Board of Commissioners in matters: 1. Evaluate risk management policies and strategies that include: a. Implementation of Active Supervision. b. Adequacy of policies, procedures, and limit setting. c. Adequacy of risk management identification, measurement, and information system, including 8 Laporan Tahunan 2021
397. 395 Corporate Governance 2 . 3. 4. 5. 6. yaitu Risiko Kredit, Risiko Pasar, Risiko Likuiditas, Risiko Operasional, Risiko Hukum, Risiko Reputasi, Risiko Strategik, dan Risiko Kepatuhan. d. Sistem pengendalian intern yang menyeluruh. Memantau dan mengevaluasi pelaksanaan tugas Komite Manajemen Risiko serta Divisi Manajemen Risiko dan Kepatuhan untuk mengetahui kesesuaiannya dengan kebijakan dan strategi Manajemen Risiko. Mengevaluasi laporan profil risiko triwulanan dan pelaksanaan proses manajemen risiko serta memberikan masukan kepada Dewan Komisaris atas kondisi risiko yang dihadapi Bank serta usulan langkah-langkah untuk mitigasi atas risiko-risiko tersebut dalam rangka perbaikan kepada Direksi. Memantau dan mengevaluasi kepatuhan terhadap ketentuan terhadap seluruh perjanjian dan komitmen yang dibuat oleh Direksi kepada Bank Indonesia dan pihak-pihak terkait lainnya. Mendorong tumbuh kembangnya budaya perusahaan/ budaya kerja yang berorientasi risiko (risk culture). Membuat pedoman kerja Komite. (eight) risks, namely Credit Risk, Market Risk, Liquidity Risk, Operational Risk, Legal Risk, Reputation Risk, Strategic Risk, and Compliance Risk. d. Comprehensive internal control system. 2. Monitor and evaluate the implementation of the duties of the Risk Management Committee and the Risk Management and Compliance Division to determine its suitability to risk management policies and strategies. 3. Evaluate the quarterly risk profile report and the implementation of the risk management process and provide input to the Board of Commissioners on the risk conditions faced by the Bank as well as proposed measures to mitigate these risks in order to improve to the Board of Directors. 4. Monitor and evaluate compliance with the provisions of all agreements and commitments made by the Board of Directors to Bank Indonesia and other related parties. 5. Encouraging the growth and development of a riskoriented corporate/work culture. 6. Creating committee work guidelines. Piagam Komite Pemantau Risiko Risk Monitoring Committee Charter Piagam Komite Pemantau Risiko diatur dengan Surat keputusan Dewan Pengawas Nomor 007/KPTS/DP/2008 tanggal 25 Agustus 2008. Piagam Komite Pemantau Risiko mengatur tentang tugas dan tanggung jawab, persyaratan anggota komite, rapat komite dan lainnya. The Risk Monitoring Committee Charter is stipulated by the Decision Letter of the Board of Trustees Number 007/ KPTS/DP/2008 dated August 25, 2008. The Risk Monitoring Committee Charter regulates duties and responsibilities, requirements of committee members, committee meetings and others. Struktur, Keanggotaan dan Keahlian Komite Pemantau Risiko Structure, Membership and Expertise of The Risk Monitoring Committee Komite Pemantau Risiko Bank BPD DIY terdiri dari 4 (empat) orang, yaitu diketuai oleh Dewan Komisaris Independen dan dibantu oleh 3 (tiga) orang anggota yang terdiri dari 1 (satu) orang Dewan Komisaris Independen dan 2 (dua) orang Pihak Independen. Bank BPD DIY Risk Monitoring Committee consists of 4 (four) people, which is chaired by the Board of Independent Commissioners and assisted by 3 (three) members consisting of 1 (one) Independent Board of Commissioners and 2 (two) Independent Parties. Tabel Struktur, Keanggotaan dan Keahlian Komite Pemantau Risiko Table of Structure, Membership and Expertise of the Risk Monitoring Committee Nama Name Jabatan Position Keterangan Description Keahlian Expertise Ainun Naim Ketua Chairman Komisaris Utama (Independen) President Commissioner (Independent) Akuntansi Accounting R. Kadarmanta Baskara Aji Anggota Member Komisaris Commissioner Anggaran Daerah dan Kas Daerah Regional Budget and Regional Treasury Eko Suwardi Anggota Member Pihak Independen Independent Party Akuntansi Accounting Mamduh M. Hanafi Anggota Member Pihak Independen Independent Party Akuntansi dan Manajemen Risiko Accounting and Risk Management 2021 Annual Report
398. 396 Tata Kelola Perusahaan Profil Komite Pemantau Risiko Risk Monitoring Committee Profile Profil Komite Pemantau Risiko per 31 Desember 2021 adalah sebagai berikut . The profile of the Risk Monitoring Committee as of December 31, 2021 is as follows. AINUN NAIM Ketua Komite Pemantau Risiko Head of the Risk Monitoring Committee Profil dapat dilihat pada bagian Profil Dewan Komisaris dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Commissioners in this Annual Report. Dasar pengangkatan Basic appointment SK Direksi Nomor 247/SK 1006 tanggal 8 Juni 2009 Directors Decree Number 247/SK 1006 dated June 8, 2009. R. KADARMANTA BASKARA AJI Anggota Komite Pemantau Risiko Risk Monitoring Committee Member Profil dapat dilihat pada bagian Profil Dewan Komisaris dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Commissioners in this Annual Report. Dasar pengangkatan Basic appointment SK Direksi Nomor 0016/OM 1006 tanggal 11 Januari 2021 Decree of the Board of Directors Number 0016/OM 1006 dated January 11, 2021. Periode Jabatan Period of Office Periode menjabat sama dengan periode jabatan sebagai Dewan Komisaris The term of office is the same as the term of office as the Board of Commissioners. EKO SUWARDI Anggota Komite Pemantau Risiko Risk Monitoring Committee Member Profil dapat dilihat pada bagian Profil Komite Audit dalam Laporan Tahunan ini. Profiles can be seen in the Audit Committee Profile section in this Annual Report. Dasar pengangkatan Basic appointment SK Direksi Nomor 248/SK 1006 tanggal 8 Juni 2009 Directors Decree Number 248/SK 1006 dated June 8, 2009. Periode Jabatan Period of Office 8 Juni 2009 - sekarang Juni 8, 2009 - present MAMDUH M HANAFI Anggota Komite Pemantau Risiko Risk Monitoring Committee Member Profil dapat dilihat pada bagian Profil Komite Audit dalam Laporan Tahunan ini. Profiles can be seen in the Audit Committee Profile section in this Annual Report. Laporan Tahunan 2021 Dasar pengangkatan Basic appointment SK Direksi Nomor 248/SK 1006 tanggal 8 Juni 2009 Directors Decree Number 248/SK 1006 dated June 8, 2009. Periode Jabatan Period of Office 8 Juni 2009 - sekarang Juni 8, 2009 - present
399. 397 Corporate Governance Kualifikasi Pendidikan dan Pengalaman Kerja Komite Pemantau Risiko Education Qualifications and Work Experience of The Risk Monitoring Committee Tabel Kualifikasi Pendidikan dan Pengalaman Kerja Komite Pemantau Risiko Table of Educational Qualifications and Work Experience of the Risk Monitoring Committee Nama Name Ainun Na ’im Jabatan Position Ketua Chairman Pendidikan Education • S1, FE UGM, Jurusan Akuntasi (1984) • S2, MBA, Western Michigan University, USA (1991) • Doctor of Philosophy, Temple University, USA (1996) • Gelar Profesor diperoleh dari Kementerian Pendidikan dan Kebudayaan republic Indonesia pada tahun 2010 • Bachelor’s, Faculty of Economics UGM, Department of Accountancy (1984) • Masters, MBA, Western Michigan University, USA (1991) • Doctor of Philosophy, Temple University, USA (1996) • The title of Professor was obtained from the Ministry of Education and Culture of the Republic of Indonesia in 2010 R. Kadarmanta Baskara Aji Eko Suwardi Anggota Member Anggota Member • S1, Fisipol UGM Yogyakarta (1988) • Bachelor’s, Faculty of Social and Political Sciences UGM Yogyakarta (1988) • S1, FE UGM, Jurusan Akuntasi (1987) • S2, California State University, USA (1994) • Doktor of Philosophy Queensland University, Australia (2005) • Bachelor’s, Faculty of Ecomics UGM, Department of Accounting (1987) • Master’s Degree, California State University, USA (1994) • Doctor of Philosophy Queensland University, Australia (2005) Pengalaman Kerja Work experience • 2019-Sekarang, Sekretaris jenderal Kementerian Pendidikan dan Kebudayaan RI • 2015-2019 Sekretaris Jenderal kementerian Riset, teknologi dan Pendidikan Tinggi RI • 2011-2015, Sekretaris jenderal Kementerian Pendidikan dan Kebudayaan RI • Wakil Rektor UGM Yogyakarta, 2007-2011 • Direktur Keuangan PT pertamina (Tbk) 2000-2003 • Dekan FE UGM Yogyakarta, 2004-2007 • Komisaris Utama PT Bank BPD DIY sejak tahun 2009 sampai dengan sekarang • 2019-Present, Secretary general of the Ministry of Education and Culture of the Republic of Indonesia • 2015-2019 Secretary General of the Ministry of Research, Technology and Higher Education of the Republic of Indonesia • 2011-2015, Secretary general of the Ministry of Education and Culture of the Republic of Indonesia • Vice Chancellor of UGM Yogyakarta, 2007-2011 • Finance Director of PT Pertamina (Tbk) 2000-2003 • Dean of FE UGM Yogyakarta, 2004-2007 • President Commissioner of PT Bank BPD DIY since 2009 until now • Sekretaris Daerah DIY (2019-sekarang) • Komisaris Bank BPD DIY Desemeber 2020-Sekarang • DIY Regional Secretary (2019-present) • Commissioner of Bank BPD DIY December 2020-Present • Dekan FEB UGM Yogyakarta 2016-2021 • Kepala Satuan Pengawas Intern UGM Yogyakarta, tahun 2004 • Direktur Eksekutif PT Purnagama Tahun 1996 • Dosen FEB UGM sejak tahun 1998 • Anggota IAI sejak tahun 1998 • Anggota Komite Audit Bank BPD DIY sejak tahun 2007 sampai dengan sekarang • Komisaris Bank Syariah Mandiri (BSM) 2019 – 2020 • Komisaris Bank Syariah Indonesia (BSI) tahun 2020 2021 • • • • • • Dean of FEB UGM Yogyakarta 2016-2021 Head of Internal Supervisory Unit UGM Yogyakarta, 2004 Executive Director of PT Purnagama 1996 Lecturer of FEB UGM since 1998 Member of IAI since 1998 Member of the Audit Committee of Bank BPD DIY since 2007 until now • Commissioner of Bank Syariah Mandiri (BSM) 2019 – 2020 • Commissioner of Bank Syariah Indonesia (BSI) 2020 2021 2021 Annual Report
400. 398 Tata Kelola Perusahaan Nama Name Jabatan Position Mamduh M Hanafi Anggota Member Pendidikan Education Pengalaman Kerja Work experience • S1, FE UGM, Jurusan Manajemen (1988) • S2, master of Business Administration, temple University, USA (1994) • Doctor of Philosophy, University of Rode island, USA (2001) • Gelar Profesor diperoleh dari kementerian Pendidikan dan Kebudayaan republic Indonesia pada tahun 2019 • Bachelor’s, Faculty of Economics UGM, Department of Management (1988) • Masters of Business Administration, Temple University, USA (1994) • Doctor of Philosophy, University of Rode Island, USA (2001) • The title of Professor was obtained from the Ministry of Education and Culture of the Republic of Indonesia in 2019 Independensi Komite Pemantau Risiko • Wakil Dekan Bidang Keuangan FEB UGM, Yogyakarta 2016-2021 • Peneliti UGM, sejak tahun 1992 • Dosen FE UGM sejak tahun 1989 • Wakol Ketua Indonesia Finacial Association (IFA) sejak tahun 2013 • Anggota Komite Audit Bank BPD DIY sejak tahun 2007 sampai dengan sekarang • Deputy Dean for Finance FEB UGM, Yogyakarta 20162021 • UGM researcher, since 1992 • Lecturer of FE UGM since 1989 • Deputy Head of the Indonesian Financial Association (IFA) since 2013 • Member of the Audit Committee of Bank BPD DIY since 2007 until now Independence of The Risk Monitoring Committee Tabel Independensi Komite Pemantau Risiko Table of Independence of the Risk Monitoring Committee Aspek Independensi Aspek Independensi Ainun Naim R. Kadarmanta Baskara Aji Eko Suwardi Mamduh M. Hanafi Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan Direksi Has no financial relationship with the Board of Commissioners and Directors √ √ √ √ Tidak memiliki hubungan kepengurusan di perusahaan, anak perusahaan, maupun perusahaan afiliasi Has no management relationship in the company, subsidiary, or affiliated company √ √ √ √ Tidak memiliki hubungan kepemilikan saham di perusahaan Has no share ownership relationship in the company √ √ √ √ Tidak memiliki hubungan keluarga dengan Dewan Komisaris, Direksi, dan/atau sesama anggota Komite Pemantau Risiko Does not have a family relationship with the Board of Commissioners, Board of Directors, and/or fellow members of the Risk Monitoring Committee √ √ √ √ Tidak menjabat sebagai pengurus partai politik, pejabat dan pemerintah Do not serve as administrators of political parties, officials and government √ √ √ √ Laporan Tahunan 2021
401. 399 Corporate Governance Program Peningkatan Kompetensi Komite Pemantau Risiko Nama Name Jabatan Position Risk Monitoring Committee Competence Improvement Program Jenis Pelatihan dan Materi Pengembangan Kompetensi /Pelatihan Types of Training and Development Materials Competence/Training Waktu dan Tempat Pelaksanaan Time and place Implementation Penyelenggara Organizer Ainun Na’im Ketua / Chairman Program peningkatan kompetensi dapat dilihat pada Bagian Pelatihan dan/atau Peningkatan Kompetensi yang Diikuti Anggota Dewan Komisaris Tahun 2021 Bab Tata Kelola Perusahaan dalam Laporan Tahunan ini. R. Kadarmanta Baskara Aji Anggota / Member Eko Suwardi Anggota / Member - - - Mamduh M. Hanafi Anggota / Member - - - Competency improvement programs can be seen in the Training and/or Competency Improvement Section Participated by Members of the Board of Commissioners in 2021 Corporate Governance Chapter in this Annual Report. Rapat Komite Pemantau Risiko Risk Monitoring Committee Meetings Sepanjang tahun 2021, tanggal pelaksanaan, Agenda rapat dan Peserta rapat Komite Pemantau Risiko, sebagai berikut. Throughout 2021, the implementation date, meeting agenda and participants of the Risk Monitoring Committee meeting are as follows. Tabel Agenda Rapat Komite Pemantau Risiko Table of Agenda for the Risk Monitoring Committee Meeting No 1 Tanggal Rapat Meeting Date 05 Februari 2021 February 05, 2021 Agenda Agendas • Evaluasi pelaksanan Tugas Direktur Kepatuhan Semester II Tahun 2020; • Evaluasi Tingkat Kesehatan Bank Semeseter II Tahun 2020 • Evaluation of the implementation of the Duties of the Compliance Director for Semester II of 2020; • Evaluation of Bank Soundness Level II Year 2020 2 3 4 26 Februari 2021 February 26, 2021 Review Laporan ORSA Triwulan IV Tahun 2020 24 April 2021 April 24, 2021 Evaluasi Laporan Closed Monitoring 25 Debitur Inti 29 April 2021 April 29, 2021 Evaluasi Laporan Profil Risiko Triwulan I Tahun 2021; 2020 Quarter IV ORSA Report Review Evaluation of Closed Monitoring Report 25 Core Debtors Evaluation of the First Quarter 2021 Risk Profile Report; 5 14 Juni 2021 June 14, 2021 Review Laporan ORSA Triwulan I Tahun 2021 ORSA Report Review Quarter I 2021 Peserta Participants Ainun Na’im / Ketua Komite / Committee Chair R Kadarmanta Baskara Aji/ Anggota Komite / Committee Members Mamduh M Hanafi / Anggota Komite / Committee Members Eko Suwardi / Anggota Komite / Committee Members Ainun Na’im / Ketua Komite / Committee Chair R Kadarmanta Baskara Aji/ Anggota Komite / Committee Members Mamduh M Hanafi / Anggota Komite / Committee Members Eko Suwardi / Anggota Komite / Committee Members Ainun Na’im / Ketua Komite / Committee Chair R Kadarmanta Baskara Aji/ Anggota Komite / Committee Members Mamduh M Hanafi / Anggota Komite / Committee Members Eko Suwardi / Anggota Komite / Committee Members Ainun Na’im / Ketua Komite / Committee Chair R Kadarmanta Baskara Aji/ Anggota Komite / Committee Members Mamduh M Hanafi / Anggota Komite / Committee Members Eko Suwardi / Anggota Komite / Committee Members Ainun Na’im / Ketua Komite / Committee Chair R Kadarmanta Baskara Aji/ Anggota Komite / Committee Members Mamduh M Hanafi / Anggota Komite / Committee Members Eko Suwardi / Anggota Komite / Committee Members 2021 Annual Report
402. 400 Tata Kelola Perusahaan Tanggal Rapat Meeting Date No 6 06 Oktober 2021 October 06 , 2021 Agenda Agendas Peserta Participants Pembahasan hasil Temuan Audit Interim Kantor Akuntan Publik Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan dan Rekan (PKF) Atas Laporan Keuangan PT Bank BPD DIY Yang Berakhir tanggal 31 Desember 2021 (khususnya PT AFI) Discussion of Interim Audit Findings Public Accounting Firm Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan and Partners (PKF) on PT Bank BPD DIY Financial Statements Ending 31 December 2021 (especially PT AFI) 7 8 03 Desember 2021 December 03, 2021 Evaluasi Laporan TKB Semester I Tahun 2021 10 Desember 2021 December 10, 2021 Evaluasi Laporan Profil Risiko Triwulan III Tahun 2021 Evaluation of the 2021 First Semester TKB Report Evaluation of Quarter III Risk Profile Report 2021 Ainun Na’im / Ketua Komite / Committee Chair R Kadarmanta Baskara Aji/ Anggota Komite / Committee Members Mamduh M Hanafi / Anggota Komite / Committee Members Eko Suwardi / Anggota Komite / Committee Members Ainun Na’im / Ketua Komite / Committee Chair R Kadarmanta Baskara Aji/ Anggota Komite / Committee Members Mamduh M Hanafi / Anggota Komite / Committee Members Eko Suwardi / Anggota Komite / Committee Members Ainun Na’im / Ketua Komite / Committee Chair R Kadarmanta Baskara Aji/ Anggota Komite / Committee Members Mamduh M Hanafi / Anggota Komite / Committee Members Eko Suwardi / Anggota Komite / Committee Members FREKUENSI DAN TINGKAT KEHADIRAN RAPAT KOMITE PEMANTAU RISIKO FREQUENCY AND ATTENDANCE MONITORING COMMITTEE MEETING LEVEL OF Selama tahun 2021, Komite Pemantau Risiko telah melaksanakan rapat sebanyak 8 (delapan) kali. Adapun frekuensi dan tingkat kehadiran masing-masing anggota Komite Pemantau Risiko adalah sebagai berikut. During 2021, the Risk Monitoring Committee has held 8 (eight) meetings. The frequency and level of attendance of each member of the Risk Monitoring Committee is as follows. Tabel Frekuensi dan Tingkat Kehadiran Rapat Komite Pemantau Risiko Table of Frequency and Attendance Level of Risk Monitoring Committee Meetings Rapat Komite Pemantau Risiko Risk Monitoring Committee Meetings Nama Name Jabatan Position Jumlah dan Persentase Kehadiran Number and Percentage of Attendance Jumlah Rapat Number of Meetings Jumlah Kehadiran Number of Attendance Persentase Percentage Ainun Na’im Ketua / Chairman 8 8 100% R. Kadarmanta Baskara Aji Anggota / Member 8 8 100% Eko Suwardi Anggota / Member 8 8 100% Mamduh M. Hanafi Anggota / Member 8 8 100% Laporan Tahunan 2021 RISK
403. 401 Corporate Governance Laporan Singkat Pelaksanaan Kegiatan Komite Pemantau Risiko Tahun 2021 Brief Report of The Activities of The Risk Monitoring Committee In 2021 Program kerja dan realisasi Komite Pemantau Risiko selama tahun 2021 adalah : The work program and realization of the Risk Monitoring Committee during 2021 are: No 1 Program Kerja Work Program Mereview Program Kerja Divisi MR Reviewing the Work Program of the MR . Division 2 Evaluasi laporan Tingkat Kesehatan Bank Semester II Tahun 2020 dan Semester I Tahun 2021 Evaluation of Bank Soundness Level Reports for Semester II of 2020 and Semester I of 2021 3 Evaluasi Laporan Tugas dan Tanggung Jawab Direktur Yang membawahkan Fungsi Kepatuhan Evaluation of the Report of Duties and Responsibilities of the Director in charge of the Compliance Function 4 5 6 Realisasi Realization Melakukan pembahasan dan memberikan masukan atas kebijakan yang harus disesuaikan dengan reglasi terkini Conducting discussions and providing input on policies that had to adapted to the latest regulations Review telah dilakukan dalam rapat Komite Pemantau Risiko The review was carried out in the Risk Monitoring Committee meeting Review telah dilakukan dalam rapat Komite Pemantau Risiko The review was carried out in the Risk Monitoring Committee meeting Evaluasi Laporan Profil Risiko dan Laporan ORSA Review dilakukan dalam rapat-rapat Komite Pemantau Risiko Evaluation of Risk Profile Report and ORSA Report The review was carried out in the meetings of the Risk Monitoring Committee Pertemuan dengan Direktur Kepatuhan dan/atau Divisi Manajemen Risiko Dilakukan pada bulan Desember 2021 termasuk mengundang Dewan Pengawas Syariah Meeting with Compliance Director and/or Risk Management Division Conducted in December 2021 including inviting the Sharia Supervisory Board Melakukan Rapat Komite Rapat dilakukan sebanyak 8 kali Conducting Committee Meetings The meeting was held 8 times Organ dan Komite di Bawah Direksi Organs and Committees Under The Board of Directors Sekretaris Perusahaan Corporate Secretary Sebagai elemen penting yang menjembatani Bank dengan pihak eksternal Bank, Sekretaris Perusahaan harus memastikan bahwa penggunaan wewenang dan hubungan dengan pemangku kepentingan berjalan dengan baik untuk kepentingan Bank. Selain itu, salah satu peran penting Sekretaris Perusahaan adalah menjaga citra Perusahaan terhadap publik dan pemenuhan tanggung jawab oleh Perusahaan serta memastikan Bank patuh dan taat terhadap peraturan dan perundang-undangan yang berlaku. Pelaksanaan fungsi Sekretaris Perusahaan Bank BPD DIY dilaksanakan oleh Kelompok Sekretaris Perusahaan di bawah Divisi SDM dan Umum. As an important element that bridges the Bank with external parties of the Bank, the Corporate Secretary must ensure that the use of authority and relationships with stakeholders is well underway for the benefit of the Bank. In addition, one of the important roles of the Corporate Secretary is to maintain the Company’s image to the public and fulfill responsibilities by the Company and ensure that the Bank complies with and complies with applicable laws and regulations. The implementation of the corporate secretary function of Bank BPD DIY is carried out by the Group of Corporate Secretaries under the HR and General Division. 2021 Annual Report
404. 402 Tata Kelola Perusahaan Struktur Sekretaris Perusahaan Corporate Secretary Structure Direktur Umum Director of General Affairs Pemimpin Divisi SDM dan Umum Division Leader HR and General Affairs Pemimpin Kelompok Sekretaris Perusahaan Group Leader Company Secretary FUNGSI , TUGAS DAN TANGGUNG JAWAB SEKRETARIS PERUSAHAAN Functions, Duties and Responsibilities of The Corporate Secretary Tugas dan tanggung jawab Kelompok Sekretaris Perusahaan meliputi: 1. Menyusun dan mengembangkan kebijakan sistem dan prosedur serta strategi bidang kesekretariatan dan protokol, legal, corporate social responsibility (CSR), serta komunikasi dan kearsipan. 2. Mengembangkan, menerapkan dan mengkoordinasikan aktivitas komunikasi internal dan eksternal serta mengkondisikan program edukasi untuk meningkatkan literasi keuangan kepada konsumen dan atau masyarakat. 3. Mengembangkan dan melaksanakan strategi program CSR. 4. Mengorganisasikan, merencanakan dan mengevaluasi masalah hukum internal bank sesuai ketentuan yang berlaku untuk memberikan kajian hukum. 5. Memberikan rekomendasi langkah hukum yang harus diambil dan menjabarkan dampak hukum dari ketentuan baru, gugatan hukum, dan kemungkinan sanksi hukum yang harus ditanggung Bank, dalam rangka melindungi kepentingan Bank. 6. Mengelola perlindungan konsumen, pelayanan dan penyelesaian pengaduan nasabah serta penyelesaian sengketa. 7. Memberikan pertimbangan aspek hukum yang diminta oleh unit kerja lain. 8. Memastikan hak-hak hukum dan dokumentasi hukum lainnya yang diserahkan oleh pihak ketiga sebagai bagian perjanjian hukum dengan perusahaan. 9. Mengelola kearsipan Bank agar tersimpan dengan aman dan mudah diakses. 10. Memastikan kepatuhan terhadap regulasi perbankan dan aturan pemerintah lainnya, serta mengelola/memitigasi The duties and responsibilities of the Corporate Secretary Group include: 1. To prepare and develop system policies and procedures as well as strategies in the fields of secretariat and protocol, legal, corporate social responsibility (CSR), and communication and archives. 2. To develop, implement and coordinate internal and external communication activities and condition educational programs to improve financial literacy to the consumers and/or the public. 3. To develop and implement CSR program strategy. 4. To organize, plan and evaluate bank internal legal issues in accordance with applicable regulations to provide legal review. 5. To provide recommendations on legal measures that must be taken and outline the legal impact of the new provisions, lawsuits, and possible legal sanctions that must be borne by the Bank, in order to protect the interests of the Bank. risiko yang ada. Laporan Tahunan 2021 6. To manage consumer protection, service and settlement of customer complaints and dispute resolution. 7. To provide consideration of legal aspects requested by other work units. 8. To ensure legal rights and other legal documentation submitted by third party as part of legal agreement with the Company. 9. To manage Bank archives to be stored safely and easily accessible. 10. To ensure compliance with banking regulations and other government rules, as well as manage/mitigate existing risks.
405. 403 Corporate Governance 11 . Bertanggung jawab atas pelaksanaan sosialisasi, edukasi dan internalisasi budaya kerja Bank di unit kerjanya. 11. To be responsible for dissemination, education and internalization of the Bank’s work culture in the work unit. Profil Sekretaris Perusahaan Corporate Secretary Profile INDARTI Sekretaris Perusahaan Corporate Secretary Usia / Age Usia 46 tahun Per Desember 2021. / Age 46 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Magelang Riwayat Pendidikan Educational background S1 Manajemen - Universitas Gadjah Mada (UGM) Bachelor’s Management - Gadjah Mada University (UGM) Riwayat Jabatan Position History • 2013 – 2015 Analis Kelompok Perencanaan Strategis dan Organisasi • 2015 – 2019 Penyelia Unit Humas & Sekretariat Direksi • 2019 – 2021 Pemimpin Cabang Pembantu Nangulan • 2021 – Sekarang Pemimpin Kelompok Sekretaris Perusahaan • 2013 – 2015 Strategic and Organizational Planning Group Analyst • 2015 – 2019 Supervisor of Public Relations Unit & Secretariat of the Board of Directors • 2019 – 2021 Nangulan Sub-Branch Leader • 2021 – Present Group Leader of Corporate Secretary Dasar Pengangkatan Basis of Appointment Surat Keputusan Direksi nomor 0004/KP 1006 tanggal 05 Januari 2021 Decree of the Board of Directors number 0004/KP 1006 dated January 5, 2021 Program Peningkatan Kompetensi Sekretaris Perusahaan Jenis Pelatihan dan Materi Pengembangan Kompetensi /Pelatihan Types of Training and Competency Development/ Training Materials Seminar Kick Off RBB2021 RBB2021 Kick Off Seminar Webinar Vaksinasi Covid 19 Bagi Pekerja Industri Corporate Secretary Competency Improvement Program Waktu dan Tempat Pelaksanaan Implementation Time and Place 12/01/2021 Kantor Pusat Bank BPD DIY Penyelenggara Organizer Bank BPD DIY Bank BPD DIY Head Office 21/01/2021 Online Kementerian Kesehatan RI Covid 19 Vaccination Webinar for Industrial Workers Over One Day Online Training Peran Corporate Secretary Perusahaan Publik 27/01/2021 Online Infobank 25/03/2021 Online PT Leadership Nasional Provision of Level 3 Risk Management Certification Pelatihan Substansi, Implikasi dan Implementasi UU RI No. 11 Tahun 2020 tentang Cipta Kerja 07/04/2021 Online PT Mitra Optima Talenta 09/04/2021 Online PT Leadership Nasional 10/04/2021 Kantor Pusat Bank BPD DIY BSMR Indonesian Ministry of Health Over One Day Online Training Role of Corporate Secretary of Public Company Pembekalan Sertifikasi Manajemen Risiko Level 3 Training on Substance, Implication and Implementation of Law No. RI. 11 of 2020 concerning Job Creation Refreshment Pembekalan Sertifikasi Manajemen Risiko Level 3 Refreshment Risk Management Certification Level 3 Sertifikasi Manajemen Risiko Level 3 Risk Management Certification Level 3 Bank BPD DIY Head Office 2021 Annual Report
406. 404 Tata Kelola Perusahaan Jenis Pelatihan dan Materi Pengembangan Kompetensi /Pelatihan Types of Training and Competency Development/ Training Materials Sosialisasi Perlindungan Konsumen Sektor Jasa Keuangan Waktu dan Tempat Pelaksanaan Implementation Time and Place Penyelenggara Organizer 14/04/2021 Online OJK 19/04/2021 Online PT Leadership Nasional 27/04/2021 Online Badan Siber dan Sandi Negara 03/05/2021 Online PT Leadership Nasional 05/05/2021 Online BSMR 29/07/2021 Online Infobank 09/08/2021 Online PT Leadership Nasional 12/08/2021 Online Infobank Digital Care System Pengarahan Direksi dengan tema “Peluang dan Tantangan POJK Nomor: 12/POJK.03/2021 tentang Bank Umum” 15/09/2021 Kantor Pusat Bank BPD DIY Bank BPD DIY Briefing of the Board of Directors with the theme “Opportunities and Challenges of POJK Number: 12/POJK.03/2021 concerning Commercial Banks” Head Office of Bank BPD DIY Webinar Diskusi Kelompok Terarah Kelompok Stakeholders terkait Akses Keuangan Masyarakat Termajinalkan 08/10/2021 Online Hivos 23/12/2021 Kantor Pusat Bank BPD DIY Bank BPD DIY Financial Services Sector Consumer Protection Socialization Pelatihan Pembekalan Sertifikasi Manajemen Risiko Level 4 BSMR Level 4 BSMR Risk Management Certification Training Workshop Indeks KAMI tahun 2021 KAMI Index Workshop 2021 Refreshment Pembekalan Manajemen Risiko Level 4 Level 4 Risk Management Refreshment Sertifikasi Manajemen Risiko Level 4 Risk Management Certification Level 4 Pelatihan Sistem dan Pola Pengelolaan CSR di Sektor Keuangan Training on CSR Management Systems and Patterns in the Financial Sector Refreshment Pembekalan Sertifikasi MR Level 4 Refreshment MR Certification Level 4 Sistem Kearsipan Digital Webinars Focus Group Discussions on Stakeholder Groups on Access to Finance for Marginalized Communities Sosialisasi Pedoman Akhir Tahun End of Year Guidelines Socialization Bank BPD DIY Head Office Pelaksanaan Tugas Sekretaris Perusahaan Tahun 2021 Implementation of Duties of Corporate Secretary in 2021 Selama tahun 2021, Sekretaris Perusahaan Bank telah melaksanakan tugas dan tanggungjawabnya, antara lain: 1. Membuat dan mereviu kebijakan sistem dan prosedur bidang kesekretariatan dan protokol, legal, corporate social responsibility (CSR), serta komunikasi dan kearsipan. In 2021, the Bank’s Corporate Secretary has carried out his duties and responsibilities, among others: 1. Creating and reviewing policies on secretarial systems and procedures and protocols, legal, corporate social responsibility (CSR), as well as communications and archives. 2. Carrying out internal and external communication activities and condition educational programs to improve financial literacy for customers. 3. Implementing the CSR program. 4. Organizing, planning and evaluating the Bank’s internal legal issues in accordance with applicable regulations. 2. Melaksanakan aktivitas komunikasi internal dan eksternal serta mengkondisikan program edukasi untuk meningkatkan literasi keuangan kepada nasabah. 3. Melaksanakan program CSR. 4. Mengorganisasikan, merencanakan dan mengevaluasi masalah hukum internal Bank sesuai ketentuan yang berlaku. 5. Mengelola perlindungan konsumen, pelayanan dan penyelesaian pengaduan nasabah serta penyelesaian sengketa. 6. Mengelola kearsipan Bank agar tersimpan dengan aman dan mudah diakses. Laporan Tahunan 2021 5. Managing consumer protection, service and settlement of customer complaints as well as dispute resolution. 6. Managing bank records so that they are stored safely and easily accessible.
407. 405 Corporate Governance 7 . Memastikan kepatuhan terhadap regulasi perbankan dan aturan pemerintah lainnya, serta mengelola/memitigasi risiko yang ada. 8. Melaksanakan sosialisasi, edukasi dan internalisasi budaya kerja Bank di unit kerjanya. 7. Ensuring compliance with banking regulations and other government regulations, as well as managing/ mitigating existing risks. 8. Carrying out socialization, education and internalization of the Bank’s work culture in its work units. Satuan Kerja Audit Internal Internal Audit Work Unit Bank BPD DIY telah membentuk Satuan Kerja Audit Internal (SKAI) dan Kontrol Intern Cabang (KIC) untuk melaksanakan fungsi audit internal yang masing-masing independen terhadap satuan kerja operasional. SKAI bertanggung jawab langsung kepada Direktur Utama sedangkan KIC bertanggung jawab langsung kepada SKAI. Bank BPD DIY has established an Internal Audit Task Force (SKAI) and Branch Internal Control (KIC) to carry out internal audit functions, each independent of the operational task force. SKAI is directly responsible to the President Director while KIC is directly responsible to SKAI. Struktur Organisasi Satuan Kerja Audit Internal Organizational Structure of The Internal Audit Work Unit Direktur Utama President Director Pemimpin Satuan Kerja Audit Internal Head of Internal Audit Work Unit Pemimpin Kelompok Audit Internal Internal Audit Group Leader Pemimpin Kelompok Audit Umum dan Teknologi Informasi Leader of the General Audit and Information Technology Group Pemimpin Unit Anti Fraud Pemimpin Kontrol Internal Cabang Leader of the Anti Fraud Unit Branch Internal Control Leader Kedudukan Satuan Kerja Audit Internal Dalam Struktur Organisasi Internal Audit Work Unit’s Position In Organizational Structure SKAI adalah unit kerja yang berfungsi membantu Direktur Utama dan Dewan Komisaris untuk mencapai tujuan Bank. Dalam organisasi, SKAI adalah unit kerja yang berada dan bertanggungjawab langsung kepada Direktur Utama. Internal Audit Work Unit is a work unit that functions to assist the President Director and the Board of Commissioners in achieving the Bank’s goals. Within the organization, Internal Audit Work Unit is a work unit that is directly responsible to the President Director. 2021 Annual Report
408. 406 Tata Kelola Perusahaan Profil Kepala Satuan Kerja Audit Internal Head of Internal Audit Work Unit Profile NUR ISWANTORO Kepala Satuan Kerja Audit Internal Head of Internal Audit Work Unit Usia / Age Usia 56 tahun Per Desember 2021. / Age 56 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Sleman Riwayat Pendidikan • S1 – Fakultas Peternakan Universitas Gadjah Mada (UGM) • S2 - Magister Manajemen, Universitas Islam Indonesia (UII) Sertifikasi Sertifikasi Manajemen Risiko Tingkat V Educational background • S1 – Faculty of Animal Science Universitas Gadjah Mada (UGM) • S2 - Master of Management, Islamic University of Indonesia (UII) Certification Level V Risk Management Certification Riwayat Jabatan Position History • 2009 – 2011 Pemimpin Cabang wonosari • 2011 – 2016 Pemimpin Cabang Sleman • 2016 – 2021 Pemimpin Divisi Perkreditan • 2021 – Sekarang Pemimpin Satuan Kerja Audit Internal • • • • Dasar Pengangkatan Basis of Appointment SK Direksi Nomor 0211/KP 1006 tanggal 16 Agustus 2021 Decree of the Board of Directors Number 0211/KP 1006 dated August 16, 2021 2009 – 2011 Wonosari Branch Manager 2011 – 2016 Sleman Branch Manager 2016 – 2021 Head of Credit Division 2021 – Presently Head of Internal Audit Unit Pihak yang Mengangkat dan Memberhentikan Kepala Satuan Kerja Audit Internal Party Appointed and Dismissed The Head of Internal Audit Working Unit Satuan Kerja Audit Internal diangkat dan diberhentikan oleh Direktur Utama setelah mendapat persetujuan Dewan Komisaris dengan mempertimbangkan rekomendasi Komite Audit. Sesuai Peraturan Otoritas Jasa Keuangan (POJK) No. 1/POJK.03/2019 tanggal 29 Januari 2019 tentang Penerapan Fungsi Audit Intern pada Bank Umum, Internal Audit secara organisasi berada langsung di bawah koordinasi Direktur Utama. The Internal Audit work unit was appointed and dismissed by the President Director after obtaining approval from the Board of Commissioners by considering the recommendations of the Audit Committee. In accordance with the Financial Services Authority Regulation (POJK) No. 1/POJK.03/2019 dated January 29, 2019 concerning the Implementation of the Internal Audit Function at Commercial Banks, as an organization, Internal Audit was directly under the coordination of the President Director. Internal Audit Charter Internal Audit Charter Bank telah memiliki Internal Audit Charter yang tertuang dalam SK Direksi No. 0259/PW 1006 tentang Piagam Audit Internal PT Bank BPD DIY dan telah disetujui oleh Dewan Komisaris dengan SK Dewan Komisaris SK No: 041/DK/VI/2019 tanggal 25 Juni 2019. Piagam Audit Internal mengatur tentang: The Bank owned an Internal Audit Charter as stipulated in the Decree of the Board of Directors No. 0259/PW 1006 concerning the PT Bank BPD DIY Internal Audit Charter and has been approved by the Board of Commissioners with the Decree of the Board of Commissioners SK No: 041/DK/VI/2019 dated June 25, 2019. The Internal Audit Charter regulates: Chapter I Structure and Position Chapter II Duties and Responsibilities of Internal Audit Work Unit and Relationship with the Control Work Unit Chapter III Authority of Internal Audit Work Unit Chapter IV of the Internal Audit Code of Ethics Chapter V Requirements for Internal Auditor in Internal Audit Work Unit Bab I Struktur dan Kedudukan Bab II Tugas dan Tanggung Jawab SKAI dan Hubungan dengan Unit Kerja Pengendalian Bab III Wewenang SKAI Bab IV Kode Etik Audit Internal Bab V Persyaratan Auditor Internal Dalam SKAI Laporan Tahunan 2021
409. 407 Corporate Governance Bab VI Pertanggungjawaban SKAI Bab VII Larangan Perangkapan Tugas dan Independensi Dalam Pemberian Konsultasi Bab VIII Kriteria Penggunaan Tenaga Ahli Ekstern Dalam Mendukung Fungsi Audit Internal Bab IX Akuntabilitas Pemimpin SKAI Bab X Standar Profesional Audit Internal Bab XI Koordinasi Auditor Internal dengan Ahli Hukum dan Auditor Ekstern Bab XII Pembatasan Penugasan dan Masa Tunggu Bagi Anggota SKAI Bab XIII Pembatasan dan Masa Tunggu Bagi Pihak Eksternal Chapter VI Accountability of Internal Audit Work Unit Chapter VII Prohibition of Multiple Duties and Independence in Providing Consultations Chapter VIII Criteria for the Use of External Experts to Support the Internal Audit Function Chapter IX Accountability of Internal Audit Work Unit Leaders Chapter X Internal Audit Professional Standards Chapter XI Coordination of Internal Auditors with Legal Experts and External Auditors Chapter XII Assignment Limitation and Waiting Period for Internal Audit Work Unit Members Chapter XIII Limitation and Waiting Period for External Parties Tugas dan Tanggung Jawab Satuan Kerja Audit Internal Duties and Responsibilities of The Internal Audit Working Unit Tugas dan tanggung jawab Satuan Kerja Audit Internal yaitu : 1. Membantu Direktur Utama dan Dewan Komisaris dalam melakukan pengawas dengan cara melakukan pengawasan dan menjabarkan secara operasional baik perencanaan, pelaksanaan maupun pemantauan hasil audit. 2. Membuat analisis dan penilaian dibidang keuangan, akuntansi, operasional, dan kegiatan lain melalui audit 3. Mengidentifikasi segala kemungkinan untuk memperbaiki dan meningkatakan efisiensi penggunaan sumber daya dan dana 4. Memberikan saran perbaikan dan informasi yang obyektif tentang kegiatan yang diperiksa pada semua tingkatan manajemen. Duties and responsibilities of the Internal Audit Unit, namely: 1. Assisting the President Director and the Board of Commissioners in supervising by conducting supervision and describing both the planning, implementation and monitoring of audit results. 2. Making analyzes and assessments in finance, accounting, operations, and other activities through audits 3. Identifying all possibilities to improve and increase the efficiency of the use of resources and funds Komposisi Personil Satuan Kerja Audit Internal Personnel Composition of The Internal Audit Working Unit Komposisi personil Satuan Kerja Audit Internal yaitu: The composition of the personnel of the Internal Audit Unit, namely: Jabatan Position Pemimpin Satuan Kerja Audit Internal / Head of Internal Audit Unit 4. Providing suggestions for improvements and objective information about the activities examined at all levels of management. Jumlah Personil Number of Employees 1 orang / person Pemimpin Kelompok Audit Umum & Teknologi Informasi / General Audit & Information Technology Group Leader - Auditor - Officer 1 orang / person 2 orang / persons 2 orang / persons Pemimpin Kelompok Audit Kredit / Credit Audit Group Leader - Auditor 1 orang / person 3 orang / persons Pemimpin Unit Anti Fraud / Leader of the Anti Fraud Unit - Auditor Kontrol Intern Cabang Utama / Main Branch Internal Control Staff KIC / KIC Staff 1 orang / person 1 orang / person 7 orang / persons 3 orang / persons 2021 Annual Report
410. 408 Tata Kelola Perusahaan Sertifikasi Profesi Personil Satuan Kerja Audit Internal Professional Certification of Personnel of Internal Audit Work Unit Jenis Sertifikasi Type of Certification Jumlah Personil Number of Employees Sertifikasi Auditor Internal / Internal Auditor Certification 17 orang / persons Sertifikasi Kepatuhan Perbankan I / Banking Compliance Certification I 3 orang / persons Sertifikasi Kepatuhan Perbankan II / Banking Compliance Certification II 5 orang / persons Sertifikasi Manajemen Risiko Tingkat 1 / Risk Management Certification Level 1 9 orang / persons Sertifikasi Manajemen Risiko Tingkat 2 / Risk Management Certification Level 2 8 orang / persons Sertifikasi Manajemen Risiko Tingkat 3 / Risk Management Certification Level 3 1 orang / person Sertifikasi Manajemen Risiko Tingkat 4 / Risk Management Certification Level 4 1 orang / person Sertifikasi Manajemen Risiko Tingkat 5 / Risk Management Certification Level 5 1 orang / person Serifikasi Anti Fraud Manager / Anti Fraud Manager Certification 2 orang / persons Serifikasi Forensic Auditor / Forensic Auditor Certification 1 orang / person Program Peningkatan Kompetensi Unit Audit Internal Internal Audit Unit Competency Improvement Program Sebagai upaya peningkatan kompetensi para auditor, melalui koordinasi dengan Divisi SDM dan Umum, dalam tahun 2021 seluruh auditor telah diikutsertakan dalam berbagai kegiatan dan pelatihan serta beberapa seminar. Berikut pelatihan dan seminar yang diikuti auditor selama tahun 2021: As an effort to improve the competence of auditors, through coordination with the HR and General Division, in 2021, all auditors have been involved in various activities and training as well as several seminars. The following are the training and seminars that auditors will attend during 2021: Nama Name No. 1 - Kwartono Agus Rachmadi - Nur Iswantoro - Sri Hardini - Arief Budiman - Fendi Muryawan - Suwasono Adi K 2 - Suwasono Adi K - - - - - - Aris Herbeno Haryadi Burhanul Khalik Syahrial Hidayat Sri Sunarti Wardoyo Suparyadi Jabatan Position Pelatihan Trainings - Pemimpin SKAI (periode Jan- Agustus 2021) / - Seminar Kick-Off RBB 2021 / RBB Kick-Off Head of SKAI (Jan-August 2021 period) Seminar 2021 - Pemimpin SKAI (periode Agustus 2021-sekarang) / - Head of SKAI (period August 2021-present) - Pemimpin Kelompok / Group Leader - Pemimpin Kelompok (periode Jan-Agustus 2021) / Group Leader (Jan-August 2021 period) - Pemimpin Kelompok / Group Leader - Pemimpin Unit Anti Fraud / Leader of the Anti FraudUnit - Pemimpin Unit Anti Fraud / Anti Fraud Unit Leader - KIC Cab Utama / KIC Main Branch - KIC Cab Wonosari / KIC Wonosari Branch - KIC Cab Wates / KIC Wates Branch - KIC Cab Syariah / KIC Sharia Branch - KIC Cab Sleman / KIC Sleman Branch - KIC Cab Bantul / KIC Bantul Branch Mandiri Investment Forum 2021: Reform After The Storm / Mandiri Investment Forum 2021: Reform After The Storm 3 - Fendi Muryawan - Syahrial Hidayat - Erni Sulistyowati - Pemimpin Kelompok / Group Leader - KIC Cab Syariah / KIC Sharia Branch - KIC Cab Senopati / KIC Senopati Branch Refreshment Standar Pelayanan Bank dan Budaya Kerja Perusahaan / Refreshment of Bank Service Standards and Company Work Culture 4 - Sri Hardini - Fendi Muryawan - Suwasono Adi K - Pemimpin Kelompok / Group Leader - Pemimpin Kelompok / Group Leader - Pemimpin Unit Anti Fraud / Anti Fraud Unit Leader - Auditor I Audit Bank Syariah / Anti Fraud Unit Leader - I Dewa Bagus Gde Eka Pala Raharja - Tenar Gigih Budiwan - Yudit Dwijaya Indra Permata - Wida Vianasari - Aisyah Maykumala Ratna P Laporan Tahunan 2021 - - - - Auditor II Auditor II Officer Officer Yunior
411. 409 Corporate Governance Nama Name No . Jabatan Position 5 - - - - - Sri Hardini Aris Herbeno Haryadi Syahrial Hidayat Erni S - - - - - 6 - - - - Sri Hardini Arief Budiman Fendi Muryawan Suwasono Adi - - - - Pemimpin Kelompok / Group Leader KIC Cab Utama / KIC Main Branch KIC Cab Wonosari / KIC Wonosari Branch KIC Cab Syariah / KIC Sharia Branch KIC Cab Senopati / KIC Senopati Branch Pelatihan Trainings Pembekalan Uji Serifikasi Kepatuhan Level 1 / Level 1 Compliance Certification Test Supplies Pembekalan dan Uji Serifikasi Kepatuhan Level 2 / Level 2 Compliance Certification Debriefing and Testing - Aris Herbeno Pemimpin Kelompok / Group Leader Pemimpin Kelompok / Group Leader Pemimpin Kelompok / Group Leader Pemimpin Unit Anti Fraud / Anti Fraud Unit Leader - KIC Cab Utama / KIC Main Branch - - - - - - - Fendi Muryawan Haryadi Syahrial Hidayat Erni Sulistyawati Gunawan Donny Septyanto Suci Dwi Oktariani I Dewa Bagus Gde Eka Pala Raharja - Nastiti Hangastaningjati - Diana Helmy Harahap - Rendisepta Abdullah W - - - - - - - Pelatihan dan Ujian Sertifikasi Audit Level I Audito / Auditor Level I Audit Certification Training and Exam - - - - - - - - Pemimpin Kelompok / Group Leader Pemimpin Kelompok / Group Leader Pemimpin Kelompok / Group Leader Pemimpin Unit Anti Fraud / Anti Fraud Unit Leader - KIC Cab Syariah / KIC Sharia Branch Pembekalan dan Sertifikasi Audit Level Supervisor / Provision and Certification for Supervisor Level Audit - Pemimpin SKAI (periode Jan-Agustus 2021) / - Head of SKAI (period Jan-August 2021) - Pemimpin SKAI (periode Agustus-sekarang) / - Head of SKAI (August-present period) - Pemimpin Kelompok / Group Leader - Pemimpin Kelompok / Group Leader - Auditor Senior II / Senior Auditor II - Auditor II - Auditor II - Officer - Officer Refreshment Manajemen Risiko / Risk Management Refreshment - I Dewa Bagus Gde Eka Pala Raharja - Tenar Gigih Budiwan - Diana Helmy Harahap - Sistha Paramita - Wida Vianasari - Auditor I - - - - Auditor II Officer Officer Officer Audit Kredit Terkait Relaksasi / Credit Audit Related to Relaxation 11 - - - - - - - - - - - - KIC Cab Wonosari / KIC Wonosari Branch KIC Cab Wates / KIC Wates Branch KIC Syahrial / KIC Syahrial KIC Cab Sleman / KIC Sleman Branch KIC Cab Senopati / KIC Senopati Branch KIC Cab Bantul / KIC Bantul Branch 12 - Suwasono Adi K 7 8 Sri Hardini Arief Budiman Fendi Muryawan Suwasono Adi - Syahrial Hidayat 9 - Kwartono Agus Rachmadi - Nur Iswantoro - - - - - - - 10 Sri Hardini Arief Budiman Suci Dwi Oktariani Tenar Gigih Budiwan Yudit Dwijaya Indra Permata Sistha Paramita Wida Vianasari Haryadi Burhanul Khalik Syahrial Hidayat Sri Sunarti Erni S Wardoyo - I Dewa Bagus Gde Eka Pala Raharja 13 - Nur Iswantoro - Fendi Muryawan - Suwasono Adi K - I Dewa Bagus Gde Eka Pala Raharja 14 - Sri Hardini - Yudit Dwijaya Indra Perma - Aisyah Maykumala Ratna P Pemimpin Kelompok / Group Leader KIC Cab Wonosari / KIC Wonosari Branch KIC Cab Syariah / KIC Sharia Branch KIC Cab Senopati / KIC Senopati Branch Auditor Senior II / Senior Auditor II Auditor Senior II / - Senior Auditor II Auditor I - Auditor I - Officer - Officer Sustainable Finance - Pemimpin Unit Anti Fraud / Anti Fraud Unit Leader - Auditor I Pembekalan Sertifikasi CAFM (Certified Anti Fraud Manager) / Provision of CAFM (Certified Anti Fraud Manager) Certification - Pemimpin SKAI / SKAI leader - Pemimpin Kelompok / Group Leader - Pemimpin Unit Anti Fraud / Anti Fraud Unit Leader - Auditor I National Anti fraud Converence 2021 - Pemimpin Kelompok / Group Leader - Auditor I - Officer Yunior Pelatihan Audit TI Perbankan / Banking IT Audit Training 2021 Annual Report
412. 410 Tata Kelola Perusahaan No . Nama Name Jabatan Position Pelatihan Trainings 15 - Sri Hardini - Fendi Muryawan - Syahrial Hidayat - Pemimpin Kelompok / Group Leader - Pemimpin Kelompok / Group Leader - KIC Cab Syariah / - KIC Sharia Branch Sharia Accounting and Financial Report 16 - Sri Hardini - Suwasono Adi K - Pemimpin Kelompok / Group Leader - Pemimpin Unit Anti Fraud / Anti Fraud Unit Leader Tantangan dan Strategi Mengatasi Kejahatan Siber / Challenges and Strategies for Overcoming Cyber Crime 17 - Sri Hardini - Yudit Dwijaya Indra Permata - Aisyah Maykumala Ratna P - Pemimpin Kelompok / Group Leader - Auditor II - Officer Yunior Pelatihan MS Office Excel / MS Office Excel training 18 - Diana Helmy Harahap - Rendisepta Abdullah W - Officer - Officer Pelatihan Pembekalan dan Ujian Sertifikasi MR Level 1 / MR Level 1Debriefing Training and Certification Exam 19 - Nur Iswantoro - Pemimpin SKAI / - SKAI leader - Forum Diskusi Makroprudensial (FDM) Dengan Topik Ketentuan Rasio Pembiayaan Inklusif Makroprudential - Mandiri Investment Forum 2021: Reform After Teh Storm - Loan Origination System Untuk Korporasi dan Komersial - Workshop Restrukturisasi Korporasi - Seminar Strategi DIY dalam menghadapi paradigman perkembangan TI 5 tahun kedepan dengan tetap mempertimbangkan kearifan budaya lo kal - Sosialisasi Ketentuan LTV/FTV dan Uang Muka serta Ketentuan RIM PLM - Macroprudential Discussion Forum (FDM) With the Topic of Macroprudential Inclusive Financing Ratio Provisions - Mandiri Investment Forum 2021: Reform After Tea Storm - Loan Origination System for Corporate and Commercial - Corporate Restructuring Workshop - DIY Strategy Seminar in facing the paradigm of IT development in the next 5 years while still considering local cultural wisdom - Dissemination of LTV/FTV Terms and Advances and RIM PLM Terms 20 - Sri Hardini - Pemimpin Kelompok / Group Leader - Tantangan dan Strategi Mengatasi Kejahatan Siber - Capital Market Online Seminar Series 2: “Accounting & Audit Process Of IPO - Webinar Transformasi Perbankan di Era Digital - Sosialisasi Pedoman Iklan dan Perjanjian Baku Sektor Jasa Keuangan - Challenges and Strategies for Overcoming Cyber Crime - Capital Market Online Seminar Series 2: “Accounting & Audit Process Of IPO - Webinar on Banking Transformation in the Digital Age - Socialization of Advertising Guidelines and Standard Agreements for the Financial Services Sector Laporan Tahunan 2021
413. 411 Corporate Governance No . 21 Nama Name Jabatan Position - Fendi Muryawan Pelatihan Trainings - Pemimpin Kelompok / Group Leader - Pelatihan Pembekalan Sertifikasi Manajemen Risiko Level 3 - Pelatihan dan Sertifikasi Kredit Level I - Optimizing Coaching and Mentoring - Hybrid Seminar & Awarding: Leading in Unprecedented Time Tantangan Setelah Relaksasi Restrukturisasi Kredit Berakhir - PSAK 71 - Online Training Analisa Kredit Budidaya Ayam Petelur - - - - Level 3 Risk Management Certification Training Level I Credit Training and Certification Optimizing Coaching and Mentoring Hybrid Seminar & Awarding: Leading in Unprecedented Time Challenges After Loan Restructuring Relaxation Ends - PSAK 71 - Online Training for Laying Chicken Cultivation Credit Analysis 22 - Syahrial Hidayat - KIC Cab Syariah / KIC Sharia Branch GCG Bank Syariah 23 - I Dewa Bagus Gde Eka Pala Raharja - Auditor I Pelatihan Fraud Auditing I / Fraud Auditing Training I 24 - Yudit Dwijaya Indra Permata - Auditor II Online Training Antisipasi dan Mitigasi terhadap Kejahatan ATM Perbankan / Online Training on Anticipation and Mitigation of Banking ATM Crimes Laporan Singkat Pelaksanaan Kegiatan Internal Audit Tahun 2021 Brief Report on The Implementation of Internal Audit Activities in 2021 Audit Intern, meliputi: Internal Audit, includes: No LHA Nomor LHA Number Tanggal Date Objek Audit Audit Object 1 0671/PW 0001 27 Januari 2021 January 27, 2021 Audit Corporate Social Responsbility 2 2895/PW 0000 19 April 2021 April 19, 2021 Audit Khusus Atas Dugaan adanya Penyalahgunaan Kartu ATM (Skimming) / Special Audit on Alleged Misuse of ATM Cards (Skimming) 3 3296/PW 0001 27 April 2021 April 27, 2021 Audit Internal sekaligus pengisisan Laporan Hasil Penilaian Kepatuhan (LHPK) dalam Penyelenggaraan Sistem Pembayaran Bank Indonesia dan KPDHN / Internal Audit as well as filling out the Compliance Assessment Report (LHPK) in the Operation of the Bank Indonesia Payment System and KPDHN 4 4730/PW 0000 18 Juni 2021 June 18, 2021 Audit Alat Pembayaran Dengan Menggunakan Kartu / Audit Card Payment Instruments 5 5109/PW 0000 30 Juni 2021 June 30, 2021 Audit Operasional Kantor Cabang / Branch Office Operational Audit 6 5702/PW 0000 23 Juli 2021 July 23, 2021 Audit Khusus Atas Dugaan adanya Penyalahgunaan Kartu ATM (Skimming) / Special Audit on Alleged Misuse of ATM Cards (Skimming) 7 5729/PW 0000 23 Juli 2021 July 23, 2021 Audit Atas Kualitas Data dan Keandalan Sistem Dalam Pengolahan dan Penyimpanan Data / Audit of Data Quality and Internal System Reliability 8 7966/PW 0001 30 September 2021 September 30, 2021 Audit Operasional Kantor Pusat / Head Office Operational Audit 9 8018/PW 0000 01 Oktober 2021 October 01, 2021 Audit Teknologi lnformasi / Information Technology Audit 10 9173/PW 0001 12 November 2021 November 12, 2021 Audit Khusus Atas Dugaan adanya Penyalahgunaan Kartu ATM (Skimming) / Special Audit on Alleged Misuse of ATM Cards (Skimming) 11 10030/PW 0001 02 Desember 2021 December 02, 2021 Audit Khusus Atas Dugaan adanya Penyalahgunaan Kartu ATM (Skimming) / Special Audit on Alleged Misuse of ATM Cards (Skimming) 12 10494/PW 0001 17 Desember 2021 December 17, 2021 Audit Bidang KUR dan PEN / KUR and PEN Audit 2021 Annual Report
414. 412 Tata Kelola Perusahaan Pembinaan Bidang dan Kegiatan lain SKAI : 1. Sebagai counterpart auditor ekstern 2. Pembinaan kepada auditee yang berkaitan dengan materi hasil audit Development of other fields and activities of Internal Audit Work Unit: 1. As an external auditor counterpart 2. Coaching the auditee related to the audit result material Laporan yang disusun pada tahun 2021, adalah sebagai berikut: 1. Laporan Kinerja SKAI Tahun 2021 2. Laporan Pokok-Pokok dan Hasil Audit Intern Semester I dan II Tahun 2021 yang disampaikan kepada OJK setiap semester dan juga kepada Dewan Komisaris. 3. Laporan Anti-Fraud yang disampaikan kepada OJK setiap semester. 4. Laporan Hasil Penilaian Kepatuhan (LHPK) SKNBI, LHPK BI-RTGS, LHPK BI-SSSS, LHPK BI-ETP, dan LHPK DHN baik konvensional maupun syariah yang disampaikan kepada OJK. 5. Laporan Profil Risiko setiap triwulanan yang disampaikan ke Divisi MRK 6. Laporan PKAT yang disampaikan kepada Direktur Utama dan Komisaris Utama 7. Business Plan yang disampaikan kepada Direktur Utama 8. Laporan Akuntabilitas Penyaluran Kredit Usaha Rakyat (KUR) yang disampaikan kepada BPKP 9. Laporan Monitoring dana PEN setiap bulanan yang disampaikan kepada BPKP Reports compiled in 2021, are: 1. SKAI Performance Report 2021 2. Principal Reports and Results of Internal Audit Semester I and II of 2021 which are submitted to OJK every semester and also to the Board of Commissioners. 3. Anti-Fraud Report submitted to OJK every semester. Kegiatan audit pasif (off-site) Selain melaksanakan Audit secara aktif, juga melaksanakan kegiatan Audit pasif (off-site), antara lain: 1. Mencermati dan mengevaluasi hasil analisis rasio-rasio keuangan 2. Memantau penyelesaian Laporan Pengaduan Nasabah 3. Memantau dan mengkaji tindak lanjut hasil audit, baik intern maupun ekstern. Passive (off-site) audit activities In addition to carrying out audits actively, also carrying out passive (off-site) audit activities, including: 1. Observing and evaluating the results of the analysis of financial ratios 2. Monitoring the completion of the Customer Complaint Report 3. Monitoring and reviewing follow-up audit results, both internal and external. Unit Manajemen Risiko dan Kepatuhan Risk Management and Compliance Unit Unit Manajemen Risiko dan Kepatuhan di bawah Direktur Kepatuhan berperan dalam melakukan identifikasi, mengukur, memantau, dan mengendalikan risiko yang timbul dari seluruh kegiatan usaha bank. Berperan dalam melakukan serangkaian tindakan atau langkah-langkah yang bersifat preventif (exante) untuk memastikan bahwa kebijakan ketentuan, sistem dan prosedur serta kegiatan usaha yang dilakukan oleh Bank telah sesuai dengan ketentuan OJK dan ketentuan peraturan yang berlaku serta memastikan kepatuhan Bank terhadap komitmen yang dibuat oleh Bank kepada OJK atau otoritas pengawas lain yang berwenang. Under the Compliance Director, the Compliance and Risk Management Unit plays a role in identifying, measuring, monitoring, and controlling risks arising from all bank business activities. Play a role in carrying out a series of preventive actions or steps (ex-ante) to ensure that the policy provisions, systems, and procedures, as well as the business activities carried out by the Bank, are following the provisions of the OJK and applicable regulations and to ensure the Bank’s compliance with the commitments made by the Bank to the OJK or other competent supervisory authorities. Tugas dan Tanggung Jawab Unit Manajemen Risiko dan Kepatuhan Duties and Responsibilities of The Risk Management and Compliance Unit 1. Merancang dan mengembangkan peraturan internal untuk 1. Design and develop internal regulations to identify, mengidentifikasi, mengevaluasi, memantau dan melindungi Bank terhadap berbagai jenis risiko yang dihadapi terkait bisnis Bank. evaluate, monitor, and protect the Bank against various types of risks faced related to the Bank’s business. Laporan Tahunan 2021 4. Report on the results of the SKNBI Compliance Assessment (LHPK), BI-RTGS LHPK, BI-SSSS LHPK, BI-ETP LHPK, and DHN LHPK both conventional and sharia submitted to OJK. 5. Quarterly Risk Profile Report submitted to the MRK Division 6. PKAT report submitted to the President Director and President Commissioner 7. Business Plan submitted to the President Director 8. Accountability Report for the Distribution of People’s Business Credit (KUR) submitted to BPKP 9. Monthly PEN fund monitoring report submitted to BPKP
415. Corporate Governance 2 . Mengorganisir dan mengarahkan pengelolaan risiko yang dihadapi Bank yang telah didefinisikan secara terintegrasi melalui rencana kerja yang sistematis dan akurat sehingga aktivitas identifikasi, penilaian, pengukuran, pengawasan serta pengendalian/mitigasi risiko kredit, pasar, likuiditas, operasional dan risiko terkait lainnya sesuai dengan sistem, kebijakan dan prosedur Bank tentang manajemen risiko. 3. Memastikan risiko yang dihadapi dapat di identifikasi, dikelola, di mitigasi melalui proses yang menyeluruh dan ketat, serta mengelola dan mengontrol keseluruhan potensi risiko (risiko kredit, pasar, operasional, likuiditas dan risiko lainnya) 4. Melakukan beragam penilaian risiko dan menyusun sistem rating risiko yang tepat. 5. Mengkaji rutin dan mengidentifikasi secepatnya setiap perubahan yang diperlukan dalam rating risiko yang dipakai, mengkaji analisis risk-return dan proyeksi debt service. 6. Melakukan kajian terhadap setiap usulan pengembangan produk baru dan atau aktivitas baru yang dikembangkan oleh unit kerja lainnya yang ada di Bank. Pengkajian difokuskan terutama pada aspek kemampuan Bank dalam menjalankan produk dan/atau aktivitas baru termasuk sistem dan prosedur yang digunakan serta dampaknya terhadap eksposur risiko Bank secara keseluruhan. 7. Secara teratur mengkaji risiko aset Bank, mengklasifikasi risiko tersebut dan menentukan lost risk provision yang harus dimiliki Bank terkait kebijakan provisi yang ada, serta memantau penugasan atas loss risk provision. 8. Melakukan semua tindakan yang diperlukan guna memitigasi komitmen kredit yang telah dibuat dalam koordinasi dengan Divisi dan kantor-kantor cabang terkait. 9. Melakukan validasi quantitative models pada produkproduk Bank dengan mengidentifikasi risiko utama yang terkait dengan produk yang kompleks, serta menentukan kecocokan untuk dikelola menggunakan model pengelolaan risiko tertentu. 10. Mengkoordinir pemantauan implementasi kebijakan, strategi dan kerangka manajemen risiko. 413 2. Organize and direct the management of risks faced by the Bank, which have been defined in an integrated manner through a systematic and accurate work plan so that the activities of identifying, assessing, measuring, monitoring, and controlling/mitigating credit, market, liquidity, operational and other related risks are following the system, Bank policies, and procedures regarding risk management. 3. Ensure that the risks faced can be identified, managed, mitigated through a comprehensive and rigorous process, as well as manage and control all potential risks (credit, market, operational, liquidity, and other risks) 4. Conduct various risk assessments and develop an appropriate risk rating system. 5. Review regularly and identify as soon as possible any necessary changes in the risk rating used, review riskreturn analysis and debt service projections. 6. Review each proposed new product development and/or new activity developed by other work units in the Bank. The assessment is focused primarily on aspects of the Bank’s ability to implement new products and/or activities, including the systems and procedures used and their impact on the Bank’s overall risk exposure. 7. Regularly review the risk of the Bank’s assets, classify the risk and determine the lost risk provision that must be owned by the Bank concerning the existing provision policy, as well as monitor the assignment of the loss risk provision. 8. Take all necessary actions to mitigate credit commitments that have been made in coordination with the relevant Divisions and branch offices. 9. Validate quantitative models on the Bank’s products by identifying the main risks associated with complex products and determining their suitability to be managed using specific risk management models. 10. Coordinate monitoring of the implementation of policies, strategies, and risk management frameworks. 2021 Annual Report
416. 414 Tata Kelola Perusahaan Profil Kepala Unit Manajemen Risiko dan Kepatuhan Head of Risk Management and Compliance Unit Profile WIDODO Kepala Divisi Manajemen Risiko dan Kepatuhan Head of Risk Management and Compliance Division Usia / Age Usia 56 tahun Per Desember 2021. / Age 56 years As of December 2021. Kewarganegaraan / Citizenship Domisili / Domicile Indonesia / Indonesian Bantul Riwayat Pendidikan Educational background • S1 – Fakultas Pertanian, Universitas Gadjah Mada (UGM) • S2 – Magister Manajemen, Universitas Islam Indonesia (UII) • S1 – Faculty of Agriculture, Gadjah Mada University (UGM) • S2 – Master of Management, University Islamic Indonesia (UII) Sertifikasi Certification • Sertifikasi Dana Pensiun • Sertifikasi Manajemen Risiko Level 4 • Pension Fund Certification • Risk Management Certification Level 4 Riwayat Jabatan Position History Pernah menjabat beberapa jabatan di Bank BPD DIY antara lain: • 2009 – 2011 Pemimpin Divisi SDM dan Umum • 2011 – 2016 Pemimpin Divisi Perkreditan • 2016 – 2021 Pemimpin Divisi Perencanaan dan Pengembangan • 2021 Pemimpin Divisi Manajemen Risiko dan Kepatuhan Has held several positions at Bank BPD DIY, including: • 2009 – 2011 Head of HR and General Division • 2011 – 2016 Head of Credit Division • 2016 – 2021 Head of Planning and Development Division • 2021 Risk Management and Compliance Division Leader Dasar Pengangkatan Basis of Appointment Surat Keputusan Direksi Nomor 0143/KP 1006 tanggal 21 Mei 2021 Decree of the Board of Directors Number 0143/KP 1006 dated May 21, 2021 Sertifikasi Manajemen Risiko Risk Management Certification Bank BPD DIY telah mengikutsertakan pengurus dan pegawai dalam program Sertifikasi Manajemen Risiko. Sertifikasi Manajemen Risiko Pengurus dan Pegawai Bank BPD DIY selama tahun 2021 adalah sebagai berikut: Bank BPD DIY has included administrators and employees in the Risk Management Certification program. Risk Management Certification of Bank BPD DIY Management and Employees in 2021 are as follows: No Level Sertifikasi tahun 2021 2021 certification Jumlah Sertifikasi Pegawai Number of Employee Certification 1 Level 1 136 Orang / Persons 721 Orang / Persons 2 Level 2 33 Orang / Persons 105 Orang / Persons 3 Level 3 15 Orang / Persons 10 Orang / Persons 4 Level 4 11 Orang / Persons 27 Orang / Persons 5 Level 5 Total - 12 Orang / Persons 195 Orang / Persons 875 Orang / Persons Pelaksanaan Tugas Unit Manajemen Risiko dan Kepatuhan Tahun 2021 Risk Management and Compliance Unit Duties in 2021 Meningkatnya kompleksitas aktivitas perbankan menunjukkan semakin pentingnya bagi Bank untuk memperkuat tata kelola yang sehat (Good Corporate Governance) dan menerapkan manajemen risiko yang handal. Tata kelola yang sehat dalam operasional Bank didasarkan pada prinsip-prinsip Transparancy, Accountability, Responsibility, Independency dan Fairness. Dalam rangka mencapai sasaran yang telah ditetapkan dengan The increasing complexity of banking activities showed the increasing importance for banks to strengthen good corporate governance and implement reliable risk management. Healthy governance in the Bank’s operations was based on the principles of Transparency, Accountability, Responsibility, Independence and Fairness. In order to achieve the targets set with sound governance, the Risk Management and Compliance Laporan Tahunan 2021
417. 415 Corporate Governance tata kelola yang sehat , maka Divisi Manajemen Risiko dan Kepatuhan secara berkelanjutan melakukan penyempurnaan maupun pengembangan baik strategi risiko, kebijakan, prosedur, limit dan ketentuan mengenai GCG dan manajemen risiko, serta didukung dengan meningkatnya kompetensi SDM. Adapun pelaksanaan tugas divisi Manajemen Risiko dan Kepatuhan selama tahun 2021 adalah sebagai berikut: 1. Peningkatan kualitas penerapan tata kelola dan manajemen risiko pada semua proses bisnis. 2. Penyempurnaan Sistem Informasi Manajemen terkait pengendalian risiko operasional. 3. Implementasi sistem penilaian Tingkat Kesehatan Bank secara terintegrasi. 4. Penyempurnaan Standar Operasional Produk/Jasa Bank. 5. Pemenuhan kuantitas dan peningkatan kualitas SDM agar mampu bersaing didalam bisnis perbankan BUKU-2. Division continuously improved and developed both risk strategies, policies, procedures, limits and provisions regarding GCG and risk management, and was supported by increasing HR competencies. The duties of the Risk Management and Compliance division during 2021 were as follows: 1. Improvement of the quality of governance and risk management implementation in all business processes. 2. Improvement of the Management Information System related to operational risk control. 3. Implementation of an integrated Bank Soundness Rating system. 4. Improvement of Bank Product/Service Operational Standards. 5. Fulfillment of quantity and quality improvement of human resources in order to be able to compete in the BUKU-2 banking business. Komite di Bawah Direksi Committees Under The Board of Directors Komite Manajemen Risiko Risk Management Committee Dalam Surat Keputusan Direksi nomor 0323/OM 1006 tanggal 29 Desember 2020 tentang Komite Manajemen Risiko diatur mengenai struktur Komite Manajemen Risiko dengan tugas memastikan kerangka kerja manajemen risiko telah memberikan perlindungan yang memadai terhadap seluruh risiko bank termasuk di dalamnya pengesahan terhadap penilaian tingkat kesehatan bank, dan memberikan masukan kepada manajemen terkait pengelolaan risiko. The Decree of the Board of Directors number 0323/OM 1006, dated December 29, 2020, regarding the Risk Management Committee, it is regulated the structure of the Risk Management Committee with the task of ensuring that the risk management framework has provided adequate protection against all bank risks, including ratification of the bank’s soundness rating, and provide input to management regarding risk management. STRUKTUR DAN KEANGGOTAAN KOMITE MANAJEMEN RISIKO STRUCTURE AND MEMBERSHIP OF THE RISK MANAGEMENT COMMITTEE Susunan anggota Komite Manajemen Risiko, yaitu: The composition of the members of the Risk Management Committee, namely: 1. President Director (Chairman) 2. Compliance Director (Member concurrently Head of Substitute I) 3. Marketing Director (Member concurrently Deputy Chair II) 1. Direktur Utama (Ketua) 2. Direktur Kepatuhan (Anggota merangkap Ketua Pengganti I) 3. Direktur Pemasaran (Anggota merangkap Ketua Pengganti II) 4. Direktur Umum (Anggota merangkap Ketua Pengganti III) 5. Pemimpin Divisi Manajemen Risiko dan Kepatuhan (Sekretaris) 6. Pemimpin Divisi Trisuri (Anggota) 7. Pemimpin Divisi Perkreditan (Anggota) 8. Pemimpin Divisi Perencanaan dan Pengembangan (Anggota) 9. Pemimpin Divisi SDM dan Umum (Anggota) 10. Pemimpin Divisi Teknologi Informasi (Anggota) 11. Pemimpin Satuan Kerja Audit Intern (Anggota) 12. Pemimpin Unit Usaha Syariah (Anggota) 13. Pemimpin Desk Akuntansi Keuangan dan Pajak (Anggota) 4. Director of General Affairs (Member and Deputy Chair III) 5. Head of Risk Management and Compliance Division (Secretary) 6. Trisuri Division Leader (Member) 7. Head of Credit Division (Member) 8. Head of Planning and Development Division (Member) 9. 10. 11. 12. 13. Head of HR and General Affairs Division (Member) Information Technology Division Leader (Member) Head of Internal Audit Unit (Member) Head of Sharia Business Unit (Member) Head of the Financial and Tax Accounting Desk (Member) 2021 Annual Report
418. 416 Tata Kelola Perusahaan 14 . Pemimpin Desk Risiko Kredit dan Penyelesaian Kredit Bermasalah (Anggota) 15. Pemimpin Desk Kredit Mikro Kecil dan Konsumer (Anggota) 14. Head of the Credit Risk and Non-Performing Loans Resolution Desk (Member) 15. Head of Micro, Small and Consumer Credit Desk (Member) TUGAS DAN TANGGUNG JAWAB KOMITE MANAJEMEN RISIKO DUTIES AND RESPONSIBILITIES OF THE RISK MANAGEMENT COMMITTEE Tugas dan tanggung jawab Komite Manajemen Risiko adalah sebagai berikut: 1. Melakukan Penilaian Profil Risiko a. Memberikan rekomendasi terhadap penyusunan kebijakan, strategi dan pedoman penerapan Manajemen Risiko. b. Menyetujui hasil penilaian profil risiko Bank sesuai ketentuan yang berlaku. c. Menetapkan justifikasi terhadap hal-hal yang terkait dengan keputusan bisnis yang menyimpang terkait dengan keputusan bisnis yang menyimpang dari prosedur normal. d. Memperbaiki atau menyempurnakan pelaksanaan Manajemen Risiko berdasarkan hasil penilaian. 2. Melakukan Penilaian Tata Kelola a. Memberikan rekomendasi terhadap penyusunan kebijakan yang berkaitan dengan Tata Kelola. b. Menilai mengevaluasi dan melakukan self assessment atas pelaksanaan Tata Kelola. c. Menyusun dan menyampaikan laporan pelaksanaan Tata Kelola sesuai ketentuan yang berlaku. d. Menindaklanjuti hasil penilaian pelaksanan Tata Kelola yang dilakukan oleh pihak eksternal. e. Memantau dan mengambil langkah–langkah dan tindakan korektif yang diperlukan dalam upaya perbaikan dan peningkatan kualitas pelaksanaan Tata Kelola. 3. Melakukan Penilaian Tingkat Kesehatan Bank a. Menyusun kebijakan yang berkaitan dengan Kesehatan Bank. b. Melaksanakan penilaian Tingkat Kesehatan Bank. c. Memantau dan mengambil langkah-langkah yang diperlukan dalam rangka menjaga dan atau meningkatkan Tingkat Kesehatan Bank. The duties and responsibilities of the Risk Management Committee are as follows: 1. Conducting Risk Profile Assessment a. Provide recommendations on the formulation of policies, strategies and guidelines for the implementation of Risk Management. b. Approve the results of the Bank’s risk profile assessment in accordance with applicable regulations. c. Establish justification for matters related to business decisions that deviate from business decisions that deviate from normal procedures. PROFIL ANGGOTA KOMITE MANAJEMEN RISIKO RISK MANAGEMENT COMMITTEE MEMBER PROFILE Nama Name Jabatan Position d. Improve or improve the implementation of Risk Management based on the results of the assessment. 2. Conducting Governance Assessment a. Provide recommendations on the formulation of policies related to Governance. b. Assess, evaluate and conduct self-assessment on the implementation of Governance. c. Prepare and submit reports on the implementation of Governance in accordance with applicable regulations. d. Following up on the results of the GCG implementation assessment conducted by external parties. e. Monitor and take necessary corrective steps and actions in efforts to improve and improve the quality of Governance implementation. 3. Conducting Bank Soundness Level Assessment a. Develop policies related to Bank Health. b. Carry out an assessment of the Bank’s Soundness Level. c. Monitor and take the necessary steps in order to maintain and or improve the Bank’s Soundness Level. Keterangan Description Profil Profile Santoso Rohmad Ketua / Chairman Direktur Utama / President Director Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. Dian Ari Ani Anggota merangkap Ketua Pengganti I / Member concurrently Head of Substitute I Direktur Kepatuhan / Director of Compliance Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. Laporan Tahunan 2021
419. 417 Corporate Governance Nama Name Jabatan Position Keterangan Description Profil Profile R . Agus Trimurjanto Anggota merangkap Ketua Pengganti II / Member concurrently Head of Substitute II Direktur Pemasaran / Marketing Director Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. Cahya Widi Anggota merangkap Ketua Pengganti III / Member concurrently Head of Substitute III Direktur Umum / Director of General Affairs Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. Widodo Sekretaris / Secretary Pemimpin Divisi Manajemen Risiko dan Kepatuhan / Head of Risk Management and Compliance Division Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Didit Respati Setiadi Anggota / Member Pemimpin Divisi Trisuri / Trisuri Division Leader Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. R. Wahyu Wijonarko Anggota / Member Pemimpin Divisi Perkreditan / Head of Credit Division Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Plati Soulistyanti Anggota / Member Pemimpin Divisi Perencanaan dan Profil dapat dilihat pada bagian Profil Pejabat Pengembangan / Head of Planning and Eksekutif dalam Laporan Tahunan ini. Development Division Profiles can be seen in the Profile of Executive Officers in this Annual Report. Ch. Dwiani Surasti Ati Anggota / Member Pemimpin Divisi SDM dan Umum / Head of HR and General Division Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. R. Hangkoso Anggota / Member Pemimpin Divisi Teknologi Informasi / Information Technology Division Leader Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Nur Iswantoro Anggota / Member Pemimpin Satuan Kerja Audit Intern / Head of Internal Audit Unit Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Muhammad Afnan Anggota / Member Pemimpin Unit Usaha Syariah / Sharia Business Unit Leader Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Erwita Rahmayati Anggota / Member Pemimpin Desk Akuntansi Keuangan dan Pajak / Head of the Financial and Tax Accounting Desk Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Tri Nurlambang Anggota / Member Pemimpin Desk Risiko Kredit dan Penyelesaian Kredit Bermasalah / Head of the Credit Risk and NonPerforming Loans Resolution Desk Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Fera Mia Rosa Anggota / Member Pemimpin Desk Kredit Mikro Kecil dan Konsumer / Head of the Small Micro Credit Desk and Consumer Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. INDEPENDENSI KOMITE MANAJEMEN RISIKO RISK MANAGEMENT COMMITTEE INDEPENDENCE Seluruh anggota Komite tidak memiliki afiliasi dengan Direktur lainnya, Komisaris maupun Pemegang Saham Pengendali, bukan merupakan pemegang saham Perusahaan yang dapat mempengaruhi kemampuannya untuk bertindak independen, Komisaris, Direktur maupun karyawan dari perusahaan yang All members of the Committee were not affiliated with other Directors, Commissioners or Controlling Shareholders, were not shareholders of the Company which might affect their ability to act independently, Commissioners, Directors or employees of companies that had affiliation or business with memiliki afiliasi maupun bisnis dengan Bank. the Bank. 2021 Annual Report
420. 418 Tata Kelola Perusahaan PELAKSANAAN TUGAS DAN RAPAT KOMITE MANAJEMEN RISIKO No IMPLEMENTATION OF DUTIES OF THE RISK MANAGEMENT COMMITTEE Tanggal Date Agenda Agendas 1 20 Januari 2021 January 20 , 2021 Pembahasan Penilaian Tingkat Kesehatan Bank Semester II 2020 / Discussion on Assessment of Bank Soundness Level II 2020 2 15 April 2021 April 15, 2021 Pembahasan Penilaian Profil Risiko Triwulan I 2021 / Discussion on the Risk Profile Assessment Quarter I 2021 3 27 Juli 2021 July 27, 2021 Pembahasan Penilaian Tingkat Kesehatan Bank Semester I 2021 / Discussion on Assessment of Bank Soundness Level I 2021 4 15 Oktober 2021 October 15, 2021 Pembahasan Penilaian Profil Risiko Triwulan III 2021 / Discussion on the Risk Profile Assessment Quarter III 2021 Review Loan at Risk 2021 / Review Loan at Risk 2021 Komite Sumber Daya Manusia (SDM) Human Resources Committee (HR) Komite ini dibentuk untuk memberikan masukan dan rekomendasi kepada Direksi terhadap pelaksanaan program pengembangan karir dan penyelesaian pelanggaran ketentuan atau tata tertib pegawai Bank. This Committee was formed to provide inputs and recommendations to the Board of Directors on the implementation of career development programs and settlement of violations of the bank’s employee rules or regulations. STRUKTUR DAN KEANGGOTAAN KOMITE SUMBER DAYA MANUSIA (SDM) STRUCTURE AND MEMBERSHIP OF HUMAN RESOURCES COMMITTEE Susunan dan tugas Komite SDM sebagaimana diatur dalam Surat Keputusan Direksi Nomor 0041/KP 1006 tanggal 05 Februari 2020 tentang Sistem Pengembangan Karir adalah sebagai berikut: 1. Direktur Utama (Ketua merangkap Anggota) 2. Direktur Umum (Ketua Pengganti I merangkap Anggota) The composition and duties of HR Committee as governed by Decree of the Board of Directors No. 0041/ KP 1006 dated February 05, 2020 concerning Career Development System are as follows: 1. President Director (Chairman concurrently Member) 2. Director of General Affairs (Chairman Alternate I concurrently Member) 3. Marketing Director (Second Chair II concurrently Member) 3. Direktur Pemasaran (Ketua Pengganti II merangkap Anggota) 4. Direktur Kepatuhan (Ketua Pengganti III merangkap Anggota) 5. Pemimpin Divisi SDM dan Umum (Anggota) 6. Pemimpin Divisi Perencanaan dan Pengembangan (Anggota) 7. Pemimpin Divisi Trisuri (Anggota) 8. Pemimpin Divisi Perkreditan (Anggota) 9. Pemimpin Divisi Teknologi Informasi (Anggota) 10. Pemimpin Divisi Manajemen Risiko dan Kepatuhan (Anggota) 11. Pemimpin Satuan Kerja Audit Intern (Anggota) 12. Pemimpin Unit Usaha Syariah (Anggota) 13. Pemimpin Desk Akuntansi, Keuangan dan Pajak (Anggota) 14. Pemimpin Desk Kredit Mikro Kecil dan Konsumer (Anggota) 15. Pemimpin Desk Risiko Kredit dan PKB (Anggota) 16. Pemimpin Kelompok Pemberdayaan SDM (Sekretaris/nonAnggota) Laporan Tahunan 2021 4. Director of Compliance (Chairman of Substitute III concurrently Member) 5. Head of HR and General Affairs Division (Member) 6. Head of Planning and Development Division (Member) 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. Trisuri Division Leader (Member) Head of Credit Division (Member) Head of Information Technology Division (Member) Head of Risk Management and Compliance Division (Member) Head of Internal Audit Unit (Member) Head of Sharia Business Unit (Member) Head of Accounting, Finance and Tax Desk (Member) Head of Micro, Small and Consumer Credit Desk (Member) Head of the Credit Risk and PKB Desk (Member) Leader of HR Empowerment Group (Secretary/nonMember)
421. 419 Corporate Governance TUGAS DAN TANGGUNG JAWAB KOMITE SUMBER DAYA MANUSIA (SDM) DUTIES AND RESPONSIBILITIES RESOURCES COMMITTEE (HR) Komite SDM mempunyai tugas menetapkan kebijakan dan strategi pengelolaan SDM Bank sehingga perusahaan dapat mencapai hasil usaha yang maksimal yang meliputi: 1. Rencana kebutuhan dan penerimaan pegawai: a. Mempertimbangkan dan menyetujui perkiraan kebutuhan pegawai. b. Menyetujui rencana rencana kegiatan tertentu dan waktu pelaksanaan penerimaan pegawai yang diusulkan Divisi SDM dan Umum. c. Mempertimbangkan dan menyetujui anggaran penerimaan pegawai secara keseluruhan. d. Mempertimbangkan ragam dan target penerimaan pegawai. 2. Pengembangan pegawai: a. Melakukan seleksi terhadap pegawai potensial yang diusulkan oleh Pemimpin Unit Kerja untuk dilakukan assessment. b. Melakukan seleksi dan memilih konsultan assessment yang akan menjadi mitra kerja dalam melakukan competency assessment. c. Melakukan evaluasi dan memperbarui data Talent Pool. d. Membuat usulan program pengembangan bagi pegawai yang ada dalam talent pool. e. Mengusulkan rotasi dan promosi tenaga Pimpinan kepada Direksi (kecuali bagi Pejabat Eksekutif). 3. Melakukan evaluasi dan merekomendasikan perbaikan kebijakan dan prosedur SDM sesuai dengan kebutuhan bisnis. 4. Pertimbangan hukuman jabatan yang terdiri dari: a. Sanksi adminstratif terhadap pegawai yang melakukan perbuatan pelanggaran terhadap ketentuan atau peraturan Bank atau melakukan tindak pidana maupun perdata yang sanksinya mengarah kepada demosi atau pemberhentian. b. Sanksi adminstratif dalam tingkat banding atau peninjauan kembali atas sanksi adminstratif berupa demosi atau pemberhentian yang dikenakan terhadap pegawai. The HR Committee has the task of establishing policies and strategies for the Bank’s HR management so that the company can achieve maximum business results which include: 1. Plannig for the need and recruitment of employees: a. Considers and agrees on estimates of employee needs. PROFIL ANGGOTA KOMITE SUMBER DAYA MANUSIA (SDM) PROFILE OF MEMBERS OF THE HUMAN RESOURCES (HR) COMMITTEE Nama Name Jabatan Position OF THE HUMAN b. Approved the plan of certain activities and the implementation time of recruitment proposed by the HR and General Division. c. Consider and approve the overall recruitment budget. d. Considering the variety and target of employee recruitment. 2. Employee development: a. Selecting potential employees proposed by the Work Unit Leader for assessment. b. Conducting selection and selecting assessment consultants who will be partners in conducting competency assessments. c. Evaluate and update Talent Pool data. d. Make proposals for development programs for employees in the talent pool. e. Propose rotation and promotion of leadership staff to the Board of Directors (except for Executive Officers). 3. Evaluating and recommending improvements to HR policies and procedures in accordance with business needs. 4. Considerations for term of office consisting of: a. Administrative sanctions against employees who commit violations of Bank provisions or regulations or commit criminal or civil acts whose sanctions lead to demotion or dismissal. b. Administrative sanctions at the level of appeal or review of administrative sanctions in the form of demotion or dismissal are imposed on employees. Keterangan Description Profil Profile Santoso Rohmad Ketua merangkap Anggota / Chairman concurrently member Direktur Utama / President Director Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. Cahya Widi Ketua Pengganti I merangkap Direktur Umum / Director of General Anggota / Substitute Leader I Affairs concurrently Member Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. 2021 Annual Report
422. 420 Tata Kelola Perusahaan Nama Name Jabatan Position Keterangan Description Profil Profile R . Agus Trimurjanto Ketua Pengganti II merangkap Direktur Pemasaran / Marketing Anggota / Substitute Chair II Director concurrently Member Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. Dian Ari Ani Ketua Pengganti III merangkap Anggota / Substitute Chair III concurrently Member Direktur Kepatuhan / Director of Compliance Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. Ch. Dwiani Surasti Ati Anggota / Member Pemimpin Divisi SDM dan Umum / Head of HR and General Division Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Plati Soulistyanti Anggota / Member Pemimpin Divisi Perencanaan dan Profil dapat dilihat pada bagian Profil Pejabat Pengembangan / Head of Planning and Eksekutif dalam Laporan Tahunan ini. Development Division Profiles can be seen in the Profile of Executive Officers in this Annual Report. Didit Respati Setiadi Anggota / Member Pemimpin Divisi Trisuri / Trisuri Division Leader Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. R. Wahyu Wijonarko Anggota / Member Pemimpin Divisi Perkreditan / Head of Credit Division Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. R. Hangkoso Anggota / Member Pemimpin Divisi Teknologi Informasi / Information Technology Division Leader Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Widodo Anggota / Member Pemimpin Divisi Manajemen Risiko dan Kepatuhan / Head of Risk Management and Compliance Division Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Nur Iswantoro Anggota / Member Pemimpin Satuan Kerja Audit Intern / Head of Internal Audit Unit Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Muhammad Afnan Anggota / Member Pemimpin Unit Usaha Syariah / Sharia Business Unit Leader Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Erwita Rahmayati Anggota / Member Pemimpin Desk Akuntansi, Keuangan dan Pajak / Head of Accounting, Finance and Tax Desk Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Fera Mia Rosa Anggota / Member Pemimpin Desk Kredit Mikro Kecil dan Konsumer / Head of the Small Micro Credit Desk and Consumer Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Tri Nurlambang Anggota / Member Pemimpin Desk Risiko Kredit dan PKB / Head of the Credit Risk Desk and PKB Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. INDEPENDENSI KOMITE SUMBER DAYA MANUSIA (SDM) INDEPENDENCE OF THE HUMAN RESOURCE COMMITTEE (HR) Seluruh anggota Komite tidak memiliki afiliasi dengan Direktur lainnya, Komisaris maupun Pemegang Saham Pengendali, bukan merupakan pemegang saham Perusahaan yang dapat mempengaruhi kemampuannya untuk bertindak independen, All members of the Committee were not affiliated with other Directors, Commissioners or Controlling Shareholders, were not shareholders of the Company which might affect their ability to act independently, Commissioners, Directors or Komisaris, Direktur maupun karyawan dari perusahaan yang memiliki afiliasi maupun bisnis dengan Bank. employees of companies that had affiliation or business with the Bank. Laporan Tahunan 2021
423. 421 Corporate Governance PELAKSANAAN TUGAS DAN RAPAT KOMITE SUMBER DAYA MANUSIA (SDM) No Tanggal Date IMPLEMENTATION OF DUTIES AND MEETINGS OF THE HUMAN RESOURCE COMMITTEE (HR) Agenda Agendas 1 23 April 2021 April 23, 2021 Penyempurnaan sistem remunerasi pegawai dan pemberian uang penghargaan masa kerja / Completion of employee remuneration system and award of service period 2 19 Mei 2021 May 19, 2021 - Pemenuhan kebutuhan SDM untuk posisi Pemimpin Divisi Manajemen Risiko dan Kepatuhan / Fulfillment of HR needs for the position of Head of the Risk Management and Compliance Division - Peningkatan Level Jabatan Pemimpin Unit Fraud / Raising the Level of Fraud Unit Leader - Restrukturisasi Polis Asuransi Jiwasraya / Restructuring Jiwasraya Insurance Policy 3 09 Juni 2021 June 09, 2021 Pemenuhan kebutuhan SDM untuk posisi Pemimpin Kelompok Quality Assurance / Fulfillment of HR needs for the position of Quality Assurance Group Leader 4 29 Juli 2021 July 29, 2021 Pemenuhan kebutahan SDM untuk Posisi Pemimpin SKAI, Kelompok Administrasi Kepegawaian dan Pemimpin Kelompok Manajemen Risiko / Fulfillment of HR needs for the Position of SKAI Leader, Personnel Administration Group and Risk Management Group Leader 5 23 September 2021 September 23, 2021 Pemenuhan Kebutuhan SDM untuk Posisi Pemimpin Cabang Pembantu / Fulfillment of HR Needs for the Position of Sub-Branch Leader 6 12 November 2021 November 12, 2021 Pemenuhan kebutuhan SDM untuk posisi Pemimpin Divisi Trisuri dan Pemimpin Kelompok Kepatuhan dan UKPN / Fulfillment of HR needs for the positions of Trisuri Division Leader and Compliance Group Leader and UKPN 7 30 Desember 2021 December 30, 2021 Pemenuhan kebutuhan SDM untuk posisi Pemimpin Divisi Manajemen Risiko dan Kepatuhan, Pemimpin Bidang Pelayanan & Operasional Cabang Wates / Fulfillment of HR needs for the position of Head of the Risk Management and Compliance Division, Head of Service & Operations at the Wates Branch Komite Pengarah Teknologi Informasi Information Technology Steering Committee Komite dibentuk untuk membantu tugas-tugas Direksi sesuai dengan good corporate governance di bidang teknologi informasi. The committee was formed to assist the duties of the Board of Directors in accordance with good corporate governance in the field of information technology. STRUKTUR DAN KEANGGOTAAN TEKNOLOGI INFORMASI PENGARAH STRUCTURE AND MEMBERSHIP OF THE INFORMATION TECHNOLOGY STEERING COMMITTEE Susunan dan tugas Komite Pengarah Teknologi Informasi sesuai dengan Surat Keputusan Direksi Nomor 0322/OM 1006 tanggal 29 Desember 2020 tentang Komite Pengarah Teknologi Informasi PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta adalah sebagai berikut: The composition and duties of the Information Technology Steering Committee following the Decree of the Directors Number 0322/OM 1006 dated December 29, 2020, regarding the Information Technology Steering Committee of PT Bank Pembangunan Daerah Yogyakarta Special Region are as follows: 1. President Director (Chairman I) 2. Director of General Affairs (Chairman II) 3. Director of Compliance (Chair III) 4. Marketing Director (Chairman IV) 5. Head of Information Technology Division (Secretary) 6. All Division Leaders (Members) 7. Sharia Business Unit Leader (Member) 8. All Desk Leaders (Members) 1. 2. 3. 4. 5. 6. 7. 8. KOMITE Direktur Utama (Ketua I) Direktur Umum (Ketua II) Direktur Kepatuhan (Ketua III) Direktur Pemasaran (Ketua IV) Pemimpin Divisi Teknologi Informasi (Sekretaris) Seluruh Pemimpin Divisi (Anggota) Pemimpin Unit Usaha Syariah (Anggota) Seluruh Pemimpin Desk (Anggota) TUGAS DAN TANGGUNG JAWAB KOMITE PENGARAH TEKNOLOGI INFORMASI DUTIES AND RESPONSIBILITIES OF THE INFORMATION TECHNOLOGY STEERING COMMITTEE Komite Pengarah Teknologi Informasi memiliki tugas dan tanggung jawab untuk memberikan rekomendasi kepada Direksi yang mencakup: The Information Technology Steering Committee had the duties and responsibilities to provide recommendations to the Board of Directors which include: 2021 Annual Report
424. 422 Tata Kelola Perusahaan 1 . Rencana Strategis Teknologi Informasi yang sejalan dengan rencana strategis kegiatan usaha Bank. 2. Perumusan kebijakan, standar, dan prosedur Teknologi Informasi yang utama. 3. Kesesuaian antara proyek Teknologi Informasi yang disetujui dengan Rencana Strategis Teknologi Informasi. 4. Kesesuaian antara pelaksanaan proyek Teknologi Informasi dengan rencana proyek yang disepakati (project charter). 5. Kesesuaian antara Teknologi Informasi dengan kebutuhan sistem informasi manajemen serta kebutuhan kegiatan usaha Bank. 6. Efektivitas langkah – langkah dalam meminimalkan risiko atas investasi Bank pada sektor Teknologi Informasi agar investasi Bank pada sector Teknologi Informasi memberikan kontribusi terhadap pencapaian tujuan bisnis Bank. 7. Pemantauan atas kinerja Teknologi Informasi dan upaya peningkatan kinerja Teknologi Informasi. 8. Upaya penyelesaian berbagai masalah terkait Teknologi Informasi yang tidak dapat diselesaikan oleh satuan kerja pengguna dan penyelenggara Teknologi Informasi secara efektif, efisien, dan tepat waktu. 9. Kecukupan dan alokasi sumber daya yang dimiliki Bank. 1. Information Technology Strategic Plan that is in line with the Bank’s business activity strategic plan. 2. Formulation of major Information Technology policies, standards and procedures. 3. Conformity between the approved Information Technology project and the Information Technology Strategic Plan. 4. Conformity between the implementation of the Information Technology project and the agreed project plan (project charter). 5. Conformity between Information Technology and the needs of management information systems and the needs of the Bank’s business activities. 6. The effectiveness of measures in minimizing the risk of the Bank’s investment in the Information Technology sector so that the Bank’s investment in the Information Technology sector contributes to the achievement of the Bank’s business objectives. 7. Monitoring of Information Technology performance and efforts to improve Information Technology performance. 8. Efforts to resolve various problems related to Information Technology that cannot be resolved by the work unit of users and organizers of Information Technology in an effective, efficient, and timely manner. 9. Adequacy and allocation of resources owned by the Bank. PROFIL ANGGOTA KOMITE PENGARAH TEKNOLOGI INFORMASI MEMBERS OF INFORMATION TECHNOLOGY STUDYING COMMITTEE PROFILE Nama Name Jabatan Position Keterangan Description Profil Profile Santoso Rohmad Ketua I / Chairman I Direktur Utama / President director Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. Cahya Widi Ketua II / Chairman II Direktur Umum / Director of General Affairs Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. Dian Ari Ani Ketua III / Chairman III Direktur Kepatuhan / Director of Compliance Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. R. Agus Trimurjanto Ketua IV / Chairman IV Direktur Pemasaran / Marketing Director Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. R. Hangkoso Sekretaris / Secretary Pemimpin Divisi Teknologi Informasi / Information Technology Division Leader Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Ch. Dwiani Surasti Ati Anggota / Member Pemimpin Divisi SDM dan Umum / Head of HR and General Division Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Plati Soulistyanti Anggota / Member Pemimpin Divisi Perencanaan dan Pengembangan / Trisuri Division Leader Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Laporan Tahunan 2021
425. 423 Corporate Governance Nama Name Jabatan Position Keterangan Description Profil Profile Didit Respati Setiadi Anggota / Member Pemimpin Divisi Trisuri / Head of Planning and Development Division Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. R. Wahyu Wijonarko Anggota / Member Pemimpin Divisi Perkreditan / Head of Credit Division Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Widodo Anggota / Member Pemimpin Divisi Manajemen Risiko dan Kepatuhan / Head of Risk Management and Compliance Division Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Nur Iswantoro Anggota / Member Pemimpin Satuan Kerja Audit Intern / Head of Internal Audit Unit Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Muhammad Afnan Anggota / Member Pemimpin Unit Usaha Syariah / Sharia Business Unit Leader Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Erwita Rahmayati Anggota / Member Pemimpin Desk Akuntansi, Keuangan dan Pajak / Head of Accounting, Finance and Tax Desk Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Fera Mia Rosa Anggota / Member Pemimpin Desk Kredit Mikro Kecil dan Konsumer / Head of the Small Micro Credit Desk and Consumer Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Tri Nurlambang Anggota / Member Pemimpin Desk Risiko Kredit dan PKB / Head of the Credit Risk Desk and PKB Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. INDEPENDENSI KOMITE PENGARAH TEKNOLOGI INFORMASI INDEPENDENCE OF INFORMATION TECHNOLOGY STEERING COMMITTEE Seluruh anggota Komite tidak memiliki afiliasi dengan Direktur lainnya, Komisaris maupun Pemegang Saham Pengendali, bukan merupakan pemegang saham Perusahaan yang dapat mempengaruhi kemampuannya untuk bertindak independen, Komisaris, Direktur maupun karyawan dari perusahaan yang memiliki afiliasi maupun bisnis dengan Bank. All members of the Committee were not affiliated with other Directors, Commissioners or Controlling Shareholders, were not shareholders of the Company which might affect their ability to act independently, Commissioners, Directors or employees of companies that had affiliation or business with the Bank. PELAKSANAAN TUGAS DAN RAPAT KOMITE PENGARAH TEKNOLOGI INFORMASI IMPLEMENTATION OF DUTIES AND MEETINGS OF THE INFORMATION TECHNOLOGY STEERING COMMITTEE No Tanggal Date Agenda Agendas 1 24 Juni 2021 June 24, 2021 Perubahan Rencana Pengembangan TI / IT Development Plan Changes 2 26 Agustus 2021 August 26, 2021 Pembahasan Implementasi Manajemen risiko Keamanan Siber Bagi Bank Umum / Discussion on the Implementation of Cyber Security Risk Management for Commercial Banks 3 27 Oktober 2021 October 27, 2021 Rencana Pengembangan Teknologi Informasi Tahun 2022 / Information Technology Development Plan for 2022 Komite Kebijakan Perkreditan Credit Policy Committee Komite ini dibentuk untuk membantu Direksi merumuskan kebijakan, mengawasi pelaksanaan kebijakan, memantau This committee was formed to help the Board of Directors formulate policies, supervise policy implementation, monitor 2021 Annual Report
426. 424 Tata Kelola Perusahaan perkembangan dan kondisi portofolio perkreditan serta memberikan saran-saran langkah perbaikan . the development and condition of the credit portfolio and provide suggestions for improvement measures. STRUKTUR DAN KEANGGOTAAN KOMITE KEBIJAKAN PERKREDITAN STRUCTURE AND MEMBERSHIP OF THE CREDIT POLICY COMMITTEE Berdasarkan Surat Keputusan Direksi Nomor 0024/KR 1006 tanggal 24 Mei 2019 tentang Perubahan Ke-2 Buku I Kebijakan Perkreditan Bab III Kebijakan Organisasi dan Manajemen Kredit Poin 3.7 Komite Kebijakan Perkreditan (KKP), susunan keanggotaan komite adalah sebagai berikut: 1. Direktur Utama (Ketua) 2. Direktur Pemasaran (Ketua Pengganti I dan Anggota KKP) 5. Pemimpin Divisi Perkreditan (Sekretaris dan Anggota KKP) 6. Pemimpin Satuan Kerja Audit Intern (Anggota KKP) 7. Pemimpin Divisi Manajemen Risiko dan Kepatuhan (Anggota KKP) 8. Pemimpin Desk Risiko Kredit dan Penyelesaian Kredit Bermasalah (Anggota KKP) 9. Pemimpin Desk Akuntansi, Keuangan dan Pajak (Anggota KKP) 10. Pemimpin Desk Kredit Mikro Kecil dan Konsumer (Anggota KKP) 11. Pemimpin Unit Usaha Syariah (Anggota KKP) Based on the Decree of the Board of Directors Number 0024/ KR 1006 dated 24 May 2019 concerning the 2nd Amendment to Book I Credit Policy Chapter III Organizational Policy and Credit Management Point 3.7 Credit Policy Committee (KKP), the composition of the committee membership is as follows: 1. President Director (Chairman) 2. Marketing Director (Chairman Alternate I and Member of KKP) 3. Director of General Affairs (Second Chair II and KKP Member) 4. Director of Compliance (Alternate Chair III and KKP Member) 5. Head of Credit Division (Secretary and Members of KKP) 6. Head of Internal Audit Unit (Member of KKP) 7. Head of Risk Management and Compliance Division (Member of KKP) 8. Head of the Credit Risk and Non-Performing Loans Resolution Desk (Member of the KKP) 9. Head of Accounting, Finance and Tax Desk (Member of KKP) 10. Head of the Micro, Small and Consumer Credit Desk (Member of the KKP) 11. Head of Sharia Business Unit (KKP Member) TUGAS DAN TANGGUNG JAWAB KOMITE KEBIJAKAN PERKREDITAN DUTIES AND RESPONSIBILITIES OF THE CREDIT POLICY COMMITTEE 1. Memberi masukan kepada Direksi dalam rangka penyusunan kebijakan perkreditan bank, terutama yang berkaitan dengan perumusan prinsip kehati-hatian dalam perkreditan atau pembiayaan. 2. Mengawasi agar kebijakan perkreditan bank dapat diterapkan dan dilaksanakan secara konsekuen dan konsisten serta merumuskan pemecahan dalam hal terdapat hambatan atau kendala dalam penerpan kebijakan perkreditan bank dan memberikan saran kepada Direksi jika diperlukan perubahan atau perbaikan kebijakan perkreditan bank. 3. Memantau dan mengevaluasi: a. Perkembangan dan kualitas portofolio perkreditan secara keseluruhan. b. Kebenaran pelaksanaan kewenangan memutus kredit. 1. Providing input to the Board of Directors in formulating bank credit policies, especially those related to the formulation of prudential principles in lending or financing. 3. Direktur Umum (Ketua Pengganti II dan Anggota KKP) 4. Direktur Kepatuhan (Ketua Pengganti III dan Anggota KKP) c. Kebenaran proses pemberian, perkembangan dan kualitas kredit yang di berikan kepada pihak terkait dengan bank dan debitur-debitur tertentu. d. Kebenaran pelaksanaan ketentuan Batas Maksimum Pemberian Kredit. Laporan Tahunan 2021 2. Monitoring that bank credit policies can be applied and implemented consistently and consistently as well as formulating solutions in the event of obstacles or obstacles in implementing bank credit policies and providing advice to the Board of Directors if changes or improvements to bank credit policies are needed. 3. Monitoring and evaluating: a. The overall development and quality of the loan portfolio. b. The truth of the implementation of the authority to decide on credit. c. The correctness of the granting process, development and quality of credit granted to related parties with banks and certain debtors. d. The correctness of the implementation of the provisions on the Maximum Limit for Credit Provision.
427. 425 Corporate Governance e . Ketaatan terhadap ketentuan perundang-undangan dan peraturan lainnya dalam pelaksanaan pemberian kredit. f. Penyelesaian kredit bermasalah sesuai dengan yang ditetapkan dalam kebijakan perkreditan bank. g. Upaya bank dalam memenuhi kecukupan jumlah penyisihan penghapusan aktiva kredit. 4. Menyampaikan laporan tertulis secara berkala kepada Direksi dengan tembusan kepada Dewan Komisaris, mengenai: a. Hasil pengawasan terhadap penerapan dan pelaksanaan kebijakan perkreditan bank. b. Hasil pemantauan dan evaluasi mengenai hal-hal yang dimaksud pada poin 3. 5. Memberikan saran langkah-langkah perbaikan kepada Direksi dengan tembusan kepada Dewan Komisaris. f. Settlement of non-performing loans in accordance with those stipulated in the bank’s credit policy. g. Bank’s efforts to meet the adequacy of the allowance for possible losses on credit assets. 4. Submitting a written report periodically to the Board of Directors with a copy to the Board of Commissioners, regarding: a. Results of supervision of the implementation and implementation of bank credit policies. b. Results of monitoring and evaluation regarding the matters referred to in point 3. 5. Providing suggestions for corrective steps to the Board of Directors with a copy to the Board of Commissioners. PROFIL ANGGOTA KOMITE KEBIJAKAN PERKREDITAN PROFILE OF MEMBERS OF THE CREDIT POLICY COMMITTEE Nama Name Jabatan Position e. Compliance with statutory provisions and other regulations in the implementation of lending. Keterangan Description Profil Profile Santoso Rohmad Ketua merangkap Anggota / Chairman concurrently member Direktur Utama / President Director Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. R. Agus Trimurjanto Ketua Pengganti I merangkap Anggota / Substitute Chairman I concurrently Member Direktur Pemasaran / Marketing Director Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. Cahya Widi Ketua Pengganti II merangkap Anggota / Substitute Chairman II concurrently Member Direktur Umum / Director of General Affairs Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. Dian Ari Ani Ketua Pengganti III merangkap Anggota / Substitute Chairman IV concurrently Member Direktur Kepatuhan / Director of Compliance Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. R. Wahyu Wijonarko Sekretaris dan Anggota / Secretary and Members Pemimpin Divisi Perkreditan / Head of Credit Division Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Widodo Anggota / Member Pemimpin Divisi Manajemen Risiko dan Kepatuhan / Head of Risk Management and Compliance Division Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Nur Iswantoro Anggota / Member Pemimpin Satuan Kerja Audit Intern / Head of Internal Audit Unit Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Muhammad Afnan Anggota / Member Pemimpin Unit Usaha Syariah / Sharia Business Unit Leader Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Erwita Rahmayati Anggota / Member Pemimpin Desk Akuntansi, Keuangan dan Pajak / Head of Accounting, Finance and Tax Desk Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. 2021 Annual Report
428. 426 Tata Kelola Perusahaan Nama Name Jabatan Position Keterangan Description Profil Profile Fera Mia Rosa Anggota / Member Pemimpin Desk Kredit Mikro Kecil dan Konsumer / Head of the Small Micro Credit Desk and Consumer Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Tri Nurlambang Anggota / Member Pemimpin Desk Risiko Kredit dan PKB / Head of the Credit Risk Desk and PKB Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. INDEPENDENSI KOMITE KEBIJAKAN PERKREDITAN INDEPENDENCE OF THE CREDIT POLICY COMMITTEE Seluruh anggota Komite tidak memiliki afiliasi dengan Direktur lainnya, Komisaris maupun Pemegang Saham Pengendali, bukan merupakan pemegang saham Perusahaan yang dapat mempengaruhi kemampuannya untuk bertindak independen, Komisaris, Direktur maupun karyawan dari perusahaan yang memiliki afiliasi maupun bisnis dengan Bank. All members of the Committee were not affiliated with other Directors, Commissioners or Controlling Shareholders, were not shareholders of the Company which might affect their ability to act independently, Commissioners, Directors or employees of companies that had affiliation or business with the Bank. PELAKSANAAN TUGAS DAN RAPAT KOMITE KEBIJAKAN PERKREDITAN IMPLEMENTATION OF TASKS AND MEETINGS OF THE CREDIT POLICY COMMITTEE No Tanggal Date Agenda Agendas 1. 15 April 2021 April 15, 2021 Finalisasi Kebijakan Perkreditan Bank / Finalization of Bank Credit Policy 2. 28 April 2021 April 28, 2021 - Finalisasi Penyusunan Prosedur Pelaksanaan Kredit (PPK) Buku V Penyelamatan dan Penyelesaian Kredit Bermasalah / Finalization of the Preparation of Credit Implementation Procedures (PPK) Book V Rescue and Settlement of Non-Performing Loans - Penambahan CKPN Kredit Atas Nama PT Andalan Finance Indonesia / Addition of CKPN Credit on behalf of PT Andalan Finance Indonesia Asset & Liability Commitee (ALCO) Asset & Liability Commitee (ALCO) ALCO disusun untuk membantu tugas-tugas Direksi sesuai dengan good corporate governance di bidang asset dan liabilitas. ALCO is structured to assist the duties of the Board of Directors in accordance with good corporate governance in the areas of assets and liabilities. STRUKTUR DAN KEANGGOTAAN ASSET & LIABILITY COMMITEE (ALCO) ASSET & LIABILITY COMMITTEE (ALCO) STRUCTURE AND MEMBERSHIP Berdasarkan Surat Keputusan Direksi Nomor 0275/DJ 1006 tanggal 15 Juli 2019 tentang Struktur dan Tata Kerja Asset & Liability Committee (ALCO), susunan tim ALCO adalah sebagai berikut: 1. Direktur Utama (Ketua merangkap Anggota) 2. Direktur Pemasaran (Ketua Pengganti I merangkap Anggota) 3. Direktur Umum (Ketua Pengganti II merangkap Anggota) Based on the Decree of the Board of Directors Number 0275/ DJ 1006 dated July 15, 2019 concerning the Structure and Work Procedure of the Asset & Liability Committee (ALCO), the composition of the ALCO team is as follows: 1. President Director (Chairman concurrently Member) 2. Marketing Director (Chairman of Substitute I and Member) 4. Direktur Kepatuhan (Ketua Pengganti III merangkap Anggota) 5. Pemimpin Divisi Trisuri (Sekretaris merangkap Anggota) 6. Pemimpin Unit Usaha Syariah (Sekretaris Unit Usaha Syariah merangkap Anggota) Laporan Tahunan 2021 3. Director of General Affairs (Chairman of Substitute II concurrently Member) 4. Director of Compliance (Chairman of Substitute III concurrently Member) 5. Head of Trisuri Division (Secretary and Member) 6. Head of Sharia Business Unit (Secretary of Sharia Business Unit concurrently Member)
429. 427 Corporate Governance 7 . Pemimpin Divisi Perkreditan (Anggota) 8. Pemimpin Divisi Manajemen Risiko dan Kepatuhan (Anggota) 9. Pemimpin Divisi Perencanaan dan Pengembangan (Anggota) 10. Pemimpin Divisi Teknologi Informasi (Anggota) 11. Pemimpin Divisi SDM dan Umum (Anggota) 12. Pemimpin Desk Akuntansi, Keuangan dan Pajak (Anggota) 13. Pemimpin Desk Risiko Kredit dan Penyelesaian Kredit Bermasalah (Anggota) 14. Pemimpin Desk Kredit Mikro Kecil dan Konsumer (Anggota) 7. Head of Credit Division (Member) 8. Head of Risk Management and Compliance Division (Member) 9. Head of Planning and Development Division (Member) TUGAS DAN TANGGUNG JAWAB ASSET & LIABILITY COMMITEE (ALCO) DUTIES AND RESPONSIBILITIES ASSET & LIABILITY COMMITEE (ALCO) Tugas dan tanggung jawab ALCO mencakup penyusunan strategi dan kebijakan ALMA, antata lain meliputi: 1. Review atas pelaksanaan keputusan Rapat ALCO sebelumnya. 2. Market update (update terhadap kondisi pasar saat ini). 3. Liquidity Management (mengenai kondisi likuiditas dan proyeksi posisi likuiditas). 4. Investment Portfolio Management (mengenai kebijakan atas investasi yang dilakukan bank dalam mengoptimalkan aset produktif). 5. GAP Management (posisi GAP bank dan identifikasi risiko atas kebijakan GAP). 6. Pricing Policies (mengenai kebijakan harga dan petunjuk pelaksanaannya). 7. Funding/Lending Strategy (mengenai kebijakan penghimpunan dana dan pemberian kredit). 8. Agenda lain yang relevan dalam pengelolaan ALMA. ALCO’s duties and responsibilities include the formulation of ALMA strategies and policies, including: 1. Review on the implementation of the previous ALCO Meeting decisions. 2. Market updates (updates to current market conditions). 3. Liquidity Management (regarding liquidity conditions and projected liquidity position). 4. Investment Portfolio Management (regarding policies on investments made by banks in optimizing productive assets). 5. GAP Management (bank GAP position and risk identification based on GAP policy). 6. Pricing Policies (regarding pricing policies and implementation instructions). 7. Funding/Lending Strategy (regarding the policy of raising funds and granting credit). 8. Other relevant agendas in the management of ALMA. PROFIL ANGGOTA ASSET & LIABILITY COMMITEE (ALCO) ASSET & LIABILITY COMMITEE (ALCO) MEMBER PROFILE Nama Name Jabatan Position 10. 11. 12. 13. Information Technology Division Leader (Member) Head of HR and General Affairs Division (Member) Head of Accounting, Finance and Tax Desk (Member) Head of the Credit Risk and Non-Performing Loans Resolution Desk (Member) 14. Head of Micro, Small and Consumer Credit Desk (Member) Keterangan Description Profil Profile Santoso Rohmad Ketua merangkap Anggota / Chairman concurrently member Direktur Utama / President Director Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. R. Agus Trimurjanto Ketua Pengganti I merangkap Anggota / Substitute Chairman I concurrently Member Direktur Pemasaran / Marketing Director Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. Cahya Widi Ketua Pengganti II merangkap Anggota / Substitute Chairman II concurrently Member Direktur Umum / Director of General Affairs Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. Dian Ari Ani Ketua Pengganti III merangkap Anggota / Substitute Chairman III concurrently Member Direktur Kepatuhan / Director of Compliance Profil dapat dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Profiles can be seen in the Profile of the Board of Directors in this Annual Report. Didit Respati Setiadi Sekretaris merangkap Anggota / Secretary concurrently Member Pemimpin Divisi Trisuri / Trisuri Division Leader Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. 2021 Annual Report
430. 428 Tata Kelola Perusahaan Nama Name Jabatan Position Keterangan Description Profil Profile Muhammad Afnan Sekretaris Unit Usaha Syariah merangkap Anggota / Secretary of the Sharia Business Unit concurrently Member Pemimpin Unit Usaha Syariah / Sharia Business Unit Leader Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. R. Wahyu Wijonarko Anggota / Member Pemimpin Divisi Perkreditan / Head of Credit Division Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Widodo Anggota / Member Pemimpin Divisi Manajemen Risiko dan Kepatuhan / Head of Risk Management and Compliance Division Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Plati Soulistyanti Anggota / Member Pemimpin Divisi Perencanaan dan Profil dapat dilihat pada bagian Profil Pejabat Pengembangan / Head of Planning and Eksekutif dalam Laporan Tahunan ini. Development Division Profiles can be seen in the Profile of Executive Officers in this Annual Report. R. Hangkoso Anggota / Member Pemimpin Divisi Teknologi Informasi / Information Technology Division Leader Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Ch. Dwiani Surasti Ati Anggota / Member Pemimpin Divisi SDM dan Umum / Head of HR and General Division Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Erwita Rahmayati Anggota / Member Pemimpin Desk Akuntansi, Keuangan dan Pajak / Head of Accounting, Finance and Tax Desk Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Fera Mia Rosa Anggota / Member Pemimpin Desk Kredit Mikro Kecil dan Konsumer / Head of the Small Micro Credit Desk and Consumer Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. Tri Nurlambang Anggota / Member Pemimpin Desk Risiko Kredit dan PKB / Head of the Credit Risk Desk and PKB Profil dapat dilihat pada bagian Profil Pejabat Eksekutif dalam Laporan Tahunan ini. Profiles can be seen in the Profile of Executive Officers in this Annual Report. INDEPENDENSI ASSET & LIABILITY COMMITEE (ALCO) ASSET INDEPENDENCE & LIABILITY COMMITEE (ALCO) Seluruh anggota Komite tidak memiliki afiliasi dengan Direktur lainnya, Komisaris maupun Pemegang Saham Pengendali, bukan merupakan pemegang saham Perusahaan yang dapat mempengaruhi kemampuannya untuk bertindak independen, Komisaris, Direktur maupun karyawan dari perusahaan yang memiliki afiliasi maupun bisnis dengan Bank. All members of the Committee were not affiliated with other Directors, Commissioners or Controlling Shareholders, were not shareholders of the Company which might affect their ability to act independently, Commissioners, Directors or employees of companies that had affiliation or business with the Bank. PELAKSANAAN TUGAS DAN RAPAT ASSET & LIABILITY COMMITEE (ALCO) IMPLEMENTATION OF ASSET & LIABILITY COMMITEE (ALCO) TASKS AND MEETINGS No Tanggal Date Agenda Agendas 1 22 Maret 2021 March 22, 2021 Profitability & Pricing Management Bank / Profitability and Pricing Management Bank 2 10 Juni 2021 June 10, 2021 Profitability Management Bank / Profitability Management Bank 3 31 Agustus 2021 August 31, 2021 Profitability Management Bank / Profitability Management Bank 4 05 November 2021 November 05, 2021 Profitability Management Bank / Profitability Management Bank Laporan Tahunan 2021
431. 429 Corporate Governance Akuntan Publik Public Accountant Dalam pelaksanaannya , berdasarkan hasil rekomendasi Komite Audit yang disampaikan kepada Dewan Komisaris, Bank mengadakan perjanjian dengan Kantor Akuntan Publik untuk melakukan Audit Manajemen dan Keuangan pada tahun 2021. Penunjukan Akuntan Publik dan KAP dimaksud telah sesuai dengan Peraturan Bank Indonesia yaitu Akuntan Publik dan Kantor Akuntan Publik yang terdaftar di Bank Indonesia dan tidak melebihi masing-masing 3 tahun dan 5 tahun buku berturut-turut. Penunjukan KAP tersebut juga telah disetujui dalam RUPS. Based on the recommendations of the Audit Committee submitted to the Board of Commissioners, the Bank agreed with the Public Accounting Firm to conduct a Management and Financial Audit in 2021. The Public Accountant and KAP appointment follow Bank Indonesia Regulations, namely Public Accountants and Public Accountants. Registered with Bank Indonesia and not exceeding three years and five consecutive financial years, respectively. The appointment of the KAP has also been approved at the GMS. Penunjukan KAP tersebut didasarkan pada perjanjian kerja sama antara PT. Bank BPD DIY dengan KAP Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Rekan dengan nomor 0365/ PW 010 – 051.VIII/ADH/ tanggal tiga bulan Agustus tahun dua ribu dua puluh satu (03-08-2021), tentang Jasa Akuntan Publik Untuk Audit Laporan Keuangan PT. Bank Pembangunan Daerah Daerah Istimewa Yogyakarta Tahun Buku 2021. Bank BPD DIY dalam penugasannya kepada Akuntan Publik dan Kantor Akuntan Publik telah memperhitungkan dan mewajibkan pemenuhan aspek-aspek mengenai: 1. Kapasitas Kantor Akuntan Publik yang ditunjuk 2. Legalitas perjanjian kerja 3. Ruang lingkup audit 4. Standar profesional akuntan publik, dan 5. Komunikasi Bank Indonesia /Otoritas Jasa Keuangan dengan Kantor Akuntan Publik The appointment of KAP is based on a cooperation agreement between PT. Bank BPD DIY with KAP Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Partners with numbers 0365/ PW 010 – 051.VIII/ADH/ on the third day of August two thousand and twenty-one (03-08-2021), regarding services Public Accountant for Auditing Financial Statements of PT. Development Bank of the Special Region of Yogyakarta for Financial Year 2021. Bank BPD DIY, in its assignment to Public Accountants and Public Accounting Firms, has taken into account and required the fulfillment of aspects regarding: 1. The capacity of the appointed Public Accounting Firm 2. The legality of the work agreement 3. Scope of the audit 4. Professional standards of public accountants, and 5. Communication of the Financial Services Authority with the Public Accounting Firm Kantor Akuntan Publik, Nama Akuntan dan Fee KAP Public Accountant Office, Name of Accountant and Fee Tabel Kantor Akuntan Publik, Nama Akuntan dan Fee KAP Table of Public Accountant Firm, Accountant Name and Fee Tahun Year Kantor Akuntan Publik Public Accounting Firm Periode KAP KAP Period Nama Akuntan (Partner Penanggung Jawab) Accountant Name (Responsible Partner) Periode AP AP Period Fee Jasa Audit Audit Service Fee (IDR) 2021 Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Rekan Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Partners 5 Ary Daniel Hartanto, S.E., Ak.,CA, CPA 2 380.000.000 2020 Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Rekan Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Partners 4 Ary Daniel Hartanto, S.E., Ak.,CA, CPA 1 375.000.000 2019 Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Rekan Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Partners 3 Santoso Chandra, S.E., M.M., Ak., CPA, CA 3 362.000.000 2018 Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Rekan Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Partners 2 Santoso Chandra, S.E., M.M., Ak., CPA, CA 2 352.000.000 2021 Annual Report
432. 430 Tata Kelola Perusahaan Tahun Year Kantor Akuntan Publik Public Accounting Firm Periode KAP KAP Period Nama Akuntan (Partner Penanggung Jawab) Accountant Name (Responsible Partner) Periode AP AP Period Fee Jasa Audit Audit Service Fee (IDR) 2017 Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Rekan Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Partners 1 Santoso Chandra, S.E., M.M., Ak., CPA, CA 1 340.000.000 2016 Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Rekan Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Partners 3 Santoso Chandra, S.E., M.M., Ak., CPA, CA 3 350.000.000 2015 Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Rekan Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Partners 2 Santoso Chandra, S.E., M.M., Ak., CPA, CA 2 295.000.000 Jasa Lain yang Diberikan Akuntan Other Services Provided by Accountant Selama tahun 2021, tidak terdapat jasa lain yang diberikan oleh akuntan. In 2021, there are no other services provided by accountants. Sistem Pengendalian Internal Internal Control System Sistem pengendalian internal Bank yang efektif merupakan unsur penting dalam pengelolaan Bank dan menjadi dasar bagi kegiatan operasional Bank yang sehat dan aman. Sistem pengendalian internal Bank membantu manajemen Bank meningkatkan kepatuhan Bank terhadap ketentuan dan peraturan perundang-undangan yang berlaku, menjamin tersedianya laporan keuangan dan laporan manajemen yang benar, lengkap, dan tepat waktu, serta memenuhi efisiensi dan efektivitas dari kegiatan usaha Bank. The Bank’s effective internal control system became an important element in the management of the Bank and forms the basis for sound and safe operational activities of the Bank. The Bank’s internal control system helped the Bank’s management to improve the Bank’s compliance with the prevailing laws and regulations, ensures the availability of correct, complete and timely financial reports and management reports, and fulfills the efficiency and effectiveness of the Bank’s business activities. Tujuan Pengendalian Control Objectives Sistem pengendalian internal mempunyai tujuan: 1. Tujuan Kepatuhan Kepatuhan terhadap ketentuan dan peraturan perundangundangan. Hal ini dimaksudkan untuk menjamin bahwa semua kegiatan usaha Bank telah dilaksanakan sesuai dengan ketentuan dan peraturan perundang-undangan, baik ketentuan yang dikeluarkan oleh pemerintah, OJK maupun kebijakan, ketentuan dan prosedur internal yang ditetapkan oleh Bank. 2. Tujuan Informasi Tersedianya informasi keuangan dan manajemen yang lengkap, akurat, tepat guna dan tepat waktu. Hal ini dimaksudkan untuk menjamin tersedianya laporan yang lengkap, akurat, tepat guna, dan tepat waktu yang diperlukan dalam rangka pengambilan keputusan yang tepat dan dapat dipertanggungjawabkan. 3. Tujuan Operasional Efektivitas dan efisiensi dalam kegiatan usaha Bank. Hal ini dimaksudkan untuk meningkatkan efektivitas dan efisiensi The internal control system owned the following objectives: 1. Compliance Objectives Compliance with laws and regulations. This is intended to ensure that all of the Bank’s business activities have been carried out in accordance with the laws and regulations, both those issued by the government, OJK and the internal policies, provisions and procedures stipulated by the Bank. terhadap penggunaan aset dan sumber daya lainnya dalam rangka melindungi Bank dari risiko kerugian. efficiency of the use of assets and other resources in order to protect the Bank fom the risk of loss. Laporan Tahunan 2021 2. Information Purposes Availability of complete, accurate, efficient and timely financial and management information. This is intended to ensure the availability of complete, accurate, efficient, and timely reports required in order to make appropriate and accountable decisions. 3. Operational Objectives Effectiveness and efficiency in the Bank’s business activities. This is intended to increase the effectiveness and
433. 431 Corporate Governance 4 . Tujuan Budaya Risiko Meningkatkan efektivitas budaya risiko (risk culture) pada organisasi Bank secara menyeluruh atau tujuan budaya risiko. Hal ini dimaksudkan untuk mengidentifikasi kelemahan dan menilai penyimpangan secara dini serta menilai kembali kewajaran kebijakan dan prosedur yang ada di Bank secara berkesinambungan. 4. Goals of Risk Culture Increase the effectiveness of the risk culture in the Bank’s organization as a whole or the objectives of the risk culture. This is intended to identify weaknesses and assess irregularities early as well as to continuously assess the reasonableness of existing policies and procedures in the Bank. Sistem Pengendalian Internal Internal Control System Sistem pengendalian internal dijabarkan dalam lima komponen utama yaitu lingkungan pengendalian, identifikasi dan penilaian risiko, kegiatan pengendalian dan pemisahan fungsi, sistem akuntansi, informasi dan komunikasi serta pemantauan. Sistem pengendalian internal merupakan suatu proses yang melibatkan seluruh tingkatan manajemen. The internal control system was described in five main components, namely the control environment, risk identification and assessment, control activities and separation of functions, accounting system, information and communication and monitoring. The internal control system was a process that mandated all levels of management. Lingkungan Pengendalian (Control Environment) Control Environment Lingkungan pengendalian dicerminkan dengan pengawasan oleh manajemen atas pelaksanaan sistem pengendalian internal berbentuk komitmen, perilakum kepedulian serta langkah Direksi dan Dewan Komisaris Bank dalam melaksanakan kegiatan pengendalian operasional Bank. Komitmen, perilaku, kepedulian serta langkah Direksi dan Dewan Komisaris merupakan wujud budaya pengendalian. The environment control is reflected in the supervision by the management of the implementation of the internal control system in the form of commitment, caring behavior and the steps of the Board of Directors and the Board of Commissioners in implementing the Bank’s operational control activities. Commitment, behavior, concern and steps of the Board of Directors and the Board of Commissioners are manifestations of a culture of control. Budaya pengendalian dibangun dengan: 1. Penegakan integritas, nilai-nilai etika serta kompetensi seluruh pegawai. 2. Komitmen terhadap kompetensi. 3. Kepemimpinan yang kondusif. 4. Pembentukan struktur organisasi yang sesuai dengan kebutuhan. 5. Pendelegasian wewenang dan tanggung jawab yang tepat. 6. Penyusunan dan penerapan kebijakan yang sehat tentang pemberdayaan dan pembinaan sumber daya manusia. 7. Perwujudan peran Satuan Kerja Audit Internal yang efektif A culture of control is built by: 1. Upholding the integrity, ethical values and competence of all employees. 2. Commitment to competence. 3. Conducive leadership. 4. The formation of an organizational structure as needed. Identifikasi dan Penilaian Risiko (Risk Assessment) Risk Identification and Assessment (Risk Assessment) Identifikasi dan penilaian risiko merupakan proses identifikasi dan analisis terhadap risiko-risiko yang berpotensi dapat menghambat tercapainya tujuan Bank. Penilaian risiko dilakukan terhadap risiko-risiko yang signifikan terjadi di Bank yang menjadi prioritas untuk ditangani secara tepat agar tingkatan risiko Bank dapat berkurang sampai pada tingkat yang dapat diterima oleh Bank. Risk identification and assessment is the process of identifying and analyzing risks that could potentially hinder the achievement of the Bank’s objectives. Risk assessment is carried out on significant risks occurring in the Bank which are prioritized to be handled appropriately so that the Bank’s risk level can be reduced to a level that is acceptable to the Bank.. Manajemen dalam menjalankan tugas dan fungsinya, wajib melakukan penilaian risiko. Sebelum melakukan penilaian risiko, terlebih dahulu harus ditetapkan tujuan Bank sampai pada tingkatan kegiatan. Penetapan tujuan Bank memuat Management in carrying out its duties and functions, is obliged to carry out a risk assessment. Prior to carrying out a risk assessment, the Bank’s objectives must first be determined down to the activity level. The determination of pernyataan dan arahan yang spesifik, terukur, dapat dicapai, the Bank’s goals contains statements and directions that are 5. Appropriate delegation of powers and responsibilities. 6. Formulation and implementation of sound policies on empowerment and development of human resources. 7. Realization of the role of an effective Internal Audit Unit 2021 Annual Report
434. 432 Tata Kelola Perusahaan realistis dan terikat waktu serta dikomunikasikan ke seluruh pegawai . Dalam usaha pencapaian tujuan Bank, manajemen menetapkan strategi dan menerapkannya secara konsisten. specific, measurable, achievable, realistic and time-bound and communicated to all employees. In an effort to achieve the Bank’s goals, management establishes strategies and applies them consistently. Penilaian risiko pada Bank dilakukan dengan: 1. Penetapan tujuan Bank Penetapan sasaran dan target bisnis harus dilakukan dengan terlebih dahulu memperhatikan risiko-risiko potensial yang mempengaruhi secara negatif terhadap upaya pencapaian sasaran/target. Manajemen akan selalu menetapkan target bisnis dalam koridor toleransi risiko yang masih dapat ditanggung oleh Bank. 2. Penetapan tujuan pada tingkat kegiatan Penetapan tujuan pada tingkatan kegiatan berdasarkan pada tujuan dan rencana strategis Bank. Tujuan pada tingkatan kegiatan saling melengkapi, saling menunjang dan tidak bertentangan satu dengan lainnya. Tujuan pada tingkatan kegiatan relevan dengan kegiatan utama Bank yang mempunyai unsur kriteria pengukuran dengan didukung oleh sumber daya yang cukup. Pemimpin unit kerja mengidentifikasi tujuan pada tingkatan kegiatan yang penting terhadap keberhasilan tujuan Bank secara keseluruhan. Semua Pemimpin unit kerja terlibat dalam proses penetapan tujuan pada tingkat kegiatan dan berkomitmen untuk mencapainya. 3. Identifikasi risiko Identifikasi risiko dilakukan dengan cara mengidentifikasi setiap peristiwa risiko yang dapat menghambat pencapaian tujuan Bank yang bersumber dari faktor internal dan eksternal Bank, maupun faktor lainnya. Manajemen akan mengidentifikasi risiko-risiko internal dan eksternal yang mempengaruhi pencapaian sasaran Bank, manajemen berupaya memposisikan diri pada suatu tingkat tertentu sehingga dengan mudah dapat membedakan antara risiko dengan peluang. Setiap peluang yang berhasil ditangkap akan dimasukkan ke dalam proses penetapan sasaran Bank setelah memperhatikan risiko inheren/residual pada peluang tersebut. 4. Analisis risiko Analisis risiko dilaksanakan untuk menentukan tingkat kemungkinan terjadinya (likelihood) risiko dan tingkat dampak risiko dari hasil identifikasi risiko sebagai acuan untuk mengelolanya. Risiko diukur berdasarkan pendekatan risiko inheren dan risiko residual. Tujuan analisis risiko adalah untuk memperoleh risiko potensial yang memiliki prioritas pengendalian risiko karena dapat menghambar pencapaian tujuan Bank dan menyediakan dan untuk membantu dalam melakukan evaluasi dan menetapkan strategi respon berupa mitigasi risiko/action plan. Risk assessment at the Bank is carried out by: 1. Determination of the Bank’s objectives The setting of business goals and targets must be done by first taking into account the potential risks that negatively affect efforts to achieve the goals/ targets. Management will always set business targets within the risk tolerance corridor that the Bank can still bear. Laporan Tahunan 2021 2. Goal setting at the activity level The goal setting at the activity level is based on the Bank’s strategic goals and plans. The objectives at the activity level are complementary, mutually supportive and do not conflict with one another. The objectives at the activity level are relevant to the main activities of the Bank which have elements of measurement criteria and are supported by sufficient resources. The work unit leader identifies objectives at the level of activity that are important to the success of the Bank’s overall objectives. All work unit leaders are involved in the goal-setting process at the activity level and are committed to achieving them. 3. Identification of risks Risk identification is carried out by identifying every risk event that may hinder the achievement of the Bank’s objectives originating from the Bank’s internal and external factors, as well as other factors. Management will identify internal and external risks that affect the achievement of the Bank’s goals. Management seeks to position itself at a certain level so that it can easily distinguish between risk and opportunity. Each captured opportunity will be incorporated into the Bank’s targeting process after taking into account the inherent/residual risk of the opportunity. 4. Risk analysis Risk analysis is carried out to determine the likelihood of risk and the level of risk impact from the results of risk identification as a reference for managing it. Risk is measured based on the inherent risk and residual risk approach. The purpose of risk analysis is to obtain potential risks that have risk control priorities because they can hinder the achievement of the Bank’s objectives and provide and to assist in evaluating and determining response strategies in the form of risk mitigation/ action plans.
435. 433 Corporate Governance Kegiatan Pengendalian Keuangan dan Operasional (Control Activities) Financial and Operational Control Activities Kegiatan pengendalian merupakan kebijakan dan prosedur yang dibuat untuk memastikan bahwa arahan Direksi dilaksanakan dengan baik. Direksi menyelenggarakan kegiatan pengendalian sesuai dengan ukuran, sifat dan kompleksitas Bank. Penyelenggaran kegiatan pengendalian memperhatikan hal-hal sebagai berikut: 1. Kegiatan pengendalian dilakukan pada seluruh kegiatan Bank. 2. Kegiatan pengendalian dikaitkan dengan proses penilaian risiko untuk memitigasi tingkat kemungkinan dan dampak terjadinya risiko. 3. Kebijakan dan prosedur ditetapkan secara tertulis melalui surat keputusan Direksi. 4. Kebijakan dan prosedur yang telah ditetapkan harus dilaksanakan oleh manajemen. Control activities are policies and procedures designed to ensure that directives of the Board of Directors are implemented properly. The Board of Directors carries out control activities according to the size, nature and complexity of the Bank. The implementation of control activities shall pay attention to the following matters: 1. Control activities are carried out in all Bank activities. Kegiatan pengendalian dilakukan melalui: 1. Reviu atas kinerja Bank Reviu atas kinerja keuangan dan non keuangan Bank dilaksanakan dengan membandingkan kinerja dengan tolok ukur kinerja yang ditetapkan sebelumnya, berupa target anggaran, hasil pencapaian kinerja pada periode tahun sebelumnya dan pencapaian target Bank lain dalam industri yang sejenis. 2. Pembinaan sumber daya manusia Pembinaan sumber daya manusia dilaksanakan melalui: a. Komunikasi yang jelas dan konsisten kepada seluruh pegawai mulai dari pimpinan unit kerja sampai dengan pegawai tentang Rencana Jangka Panjang Bank (Corporate Plan) dan Rencana Bisnis Bank (RBB) beserta pencapaian targetnya. b. Penyusunan strategi pembinaan sumber daya manusia yang dituangkan dalam rencana pembinaan sumber daya manusia yang meliputi kebijakan, program dan kegiatan dengan mengacu pada ketentuan/peraturan perundang-undangan yang berlaku. c. Penyusunan uraian tugas yang jelas yang antara lain memuat tujuan jabatan, tanggung jawab utama, wewenang dan spesifikasi jabatan berupa pendidikan dan kompetensi. d. Pembangunan budaya kerja untuk mendukung pencapaian tujuan Bank. e. Penyusunan prosedur rekrutmen sampai dengan pemberhentian pegawai. f. Penyusunan program pengembangan karis dan kompetensi pegawai. g. Penyusunan program kesejahteraan pegawai. h. Penyusunan pedoman evaluasi kinerja pegawai yang bertujuan untuk membantu pegawai memahami keterkaitan kinerjanya dengan pencapaian tujuan Bank. Control activities are carried out through: 1. Review of the Bank’s performance The review of the Bank’s financial and non-financial performance is carried out by comparing the performance with the performance benchmarks previously set, in the form of budget targets, performance achievement results in the previous year period and target achievement of other banks in similar industries. 2. Human resource development Human resource development is carried out through: a. Clear and consistent communication to all employees from the head of work units to employees regarding the Bank’s Long Term Plan (Corporate Plan) and Bank Business Plan (RBB) and the achievement of their targets. b. Formulating a strategy for developing human resources as outlined in a plan for fostering human resources which includes policies, programs and activities with reference to the prevailing laws and regulations. 2. Control activities are linked to the risk assessment process to mitigate the likelihood and impact of risk occurring. 3. Policies and procedures are stipulated in writing through a decision letter of the Board of Directors. 4. The established policies and procedures must be implemented by management. c. Preparation of clear job descriptions which include, among others, the purpose of the position, main responsibilities, authorities and job specifications in the form of education and competence. d. Development of a work culture to support the achievement of the Bank’s objectives. e. Preparation of recruitment procedures to dismissal of employees. f. Preparation of career development programs and employee competencies. g. Preparation of employee welfare programs. h. Preparation of employee performance evaluation guidelines that aim to help employees understand the relationship between their performance and the achievement of the Bank’s goals. 2021 Annual Report
436. 434 Tata Kelola Perusahaan 3 . Pengendalian atas pengelolaan sistem informasi Kegiatan pengendalian atas pengelolaan sistem informasi pada Bank dilakukan untuk memastikan akurasi, ketersediaan, ketepatan waktu (up to date) dan kelengkapan informasi. Kegiatan pengendalian atas pengelolaan sistem informasi meliputi pengendalian umum dan pengendalian sistem aplikasi. a. Pengendalian umum Merupakan pengendalian terhadap aspek realibilitas dari sumber daya teknologi informasi yang meliputi organisasi, dokumentasi, permasalahan sistem dan keamanan sumber daya informasi. Pengendalian terdiri dari pengendalian organisasi, pengendalian dokumentasi, pengendalian permasalahan sistem dan pengendalian keamanan sumber daya informasi. - Pengendalian organisasi Pengendalian organisasi sistem informasi yang baik dapat tercapai ada pemisahan tugas dan tanggung jawab yang tegas. Yang berupa pemisahan tugas dan tanggung jawab di dalam organisasi sistem informasi maupun dengan pengguna sistem informasi (user). Fungsi utama dalam organisasi sistem informasi yang perlu dipisahkan tugas dan tanggungjawabya adalah fungsi sistem aplikasi, fungsi operasional sistem dan fungsi infrastruktur teknologi informasi. - Pengendalian dokumentasi Pengendalian dokumentasi bertujuan untuk memastikan bahwa semua prosedur dan manual operasi terkait dengan sistem dan teknologi informasi didokumentasikan dengan baik. Dokumentasi akan memudahkan pegawai memahami kebijakan yang ditetapkan, memahami hubungan antar bagian dan menjamin bahwa semua prosedur dijalankan secara konsisten, efisien dan terpercaya. - Pengendalian permasalah sistem Proses bisnis dapat terganggu jika terjadi permasalahan perangkat keras, perangkat lunak maupun infrastruktur teknlogi informasi. Untuk mengatasi permasalahan sistem tersebut maka dapat dilakukan dengan pengendalian yang meliputi tindakan pencegahan dan penanggulangan permasalahan sistem. - Pengendalian keamanan sumber daya manusia Pengendalian keamanan sumber daya manusia terdiri dari: (1) Pengendalian keamanan fisik Pengendalian keamanan fisik dilakukan untuk menjaga keamanan fisik terhadap perangkat keras, perangkat lunak, infrastruktur jaringan dan manusia di dalam Bank. Laporan Tahunan 2021 3. Control over the management of information systems Control activities over the management of the information system at the Bank are carried out to ensure accuracy, availability, up to date and completeness of information. Control activities over the management of information systems include general control and control of application systems. a. General control It is a control over the reliability aspects of information technology resources which include organization, documentation, system problems and information resource security. Control consists of organizational control, documentation control, system problem control and information resource security control. - Control of Organizational Good control of the information system organization can be achieved with a clear separation of duties and responsibilities. Which is in the form of separation of duties and responsibilities within the information system organization and with the information system user (user). The main function in an information system organization that needs to separate duties and responsibilities is the application system function, the system operational function and the information technology infrastructure function. - Control of documentation Documentation control aims to ensure that all operating procedures and manuals related to information systems and technology are well documented. Documentation will make it easier for employees to understand established policies, understand the relationship between divisions and ensure that all procedures are carried out consistently, efficiently and reliably. - Control of system problems Business processes can be disrupted if there are hardware, software or information technology infrastructure problems. To overcome these system problems, it can be done by controlling which includes preventive measures and overcoming system problems. - Control of human resource security Control of human resource security consists of: (1) Control of physical security Physical security controls are carried out to maintain physical security of hardware, software, network infrastructure and people within the Bank.
437. 435 Corporate Governance • Pengawasan terhadap pengaksesan fisik • Penetapan alat-alat pengaman (2) Pengendalian keamanan sistem Pencegahan terhadap gangguan keamanan sistem dapat dilakukan dengan pengendalian dan perlindungan terhadap sumber daya informasi agar tidak hilang, rusak atau diakses oleh orang yang tidak berhak. Cara-cara pengendalian keamanan sistem adalah: • Penerapan pengamanan sistem • Pembatasan hak akses • Data back up dan recovery b. Pengendalian sistem aplikasi Merupakan pengendalian terhadap operasional sistem aplikasi yang terdiri dari pengendalian masukan, pengendalian pengolahan dan pengendalian keluaran. Pengendalian masukan mempunyai tujuan untuk meyakinkan bahwa data yang akan diinput sudah benar dan bebas dari kesalahan sebelum dilakukan proses pengolahannya. Pengendalian masukan antara lain meliputi validitas data, kelengkapan data, dan verifikasi data. Pengendalian pengolahan mempunyai tujuan untuk mencegah kesalahan yang terjadi selama proses pengolahan data yang dilakukan setelah data dimasukkan ke dalam komputer. Kesalahan pengolahan dapat terjadi karena program aplikasi yang digunakan untuk mengolah data mengandung kesalahan. Pengendalian keluaran mempunyai tujuan untuk menjamin kualitas dan keamanan keluaran baik hardcopy atau softcopy. Pengendalian keluaran jenis hardcopy dilakukan pada setiap tahapan proses menghasilkan laporan, antara lain tahap menyediakan media laporan, tahap memproses program yang menghasilkan laporan, tahap mencetak laporan di media kertas, tahap mengkaji ulang laporan, tahap pengarsipan laporan dan tahap pemusnahan laporan yang sudah tidak diperlukan. Pengendalian yang dilakukan pada laporan yang berbentuk softcopy antara lain meliputi pengendalian pada keamanan informasi yang dikirim dan pengendalian pada keamanan informasi pada layar monitor. 4. Pengendalian fisik aset Pengendalian fisik aset dilingkungan Bank diarahkan untuk mengamankan dan melindungi aset-aset berisiko. Pengendalian fisik atas aset dilakukan dengan cara: a. Menetapkan pengamanan fisik dan mengimplementasikan serta mengkomunikasikan ke seluruh pegawai. b. Menetapkan prosedur pengamanan fisik dan mengimplementasikan serta mengkomunikasikan ke seluruh pegawai. c. Menetapkan, mengimplementasikan dan mengkomunikasikan rencana pemulihan setelah • Supervision of physical access • Establishment of safety devices (2) Control of system security Prevention of system security disturbances can be done by controlling and protecting information resources so that they are not lost, damaged or accessed by unauthorized people. Ways to control system security are: • Implementation of system security • Restrictions on access rights • Data back up and recovery b. Control of application systems It is a control over the operation of the application system consisting of input control, processing control and output control. Input control aims to ensure that the data to be inputted is correct and error-free prior to processing. Input controls include data validity, data completeness, and data verification. Processing control has the aim of preventing errors that occur during the data processing that is carried out after the data is entered into the computer. Processing errors can occur because the application program used to process data contains errors. Output control has the aim of ensuring the quality and safety of output both hardcopy or softcopy. Control of hardcopy type output is carried out at every stage of the report-generating process, including the stage of providing report media, the stage of processing the program that produces reports, the stage of printing reports on paper media, the stage of reviewing reports, the stage of filing reports and the stage of destroying unnecessary reports. Controls exercised in softcopy reports include controls on the security of information sent and controls on information security on the monitor screen. 4. Physical control of assets Physical control of assets within the Bank is directed to safeguard and protect risky assets. Physical control over assets is carried out by: a. Establish physical security and implement and communicate to all employees. b. Establish physical security procedures and implement and communicate to all employees. c. Establish, implement and communicate a disaster recovery plan to all employees. bencana (disaster recovery plan) kepada seluruh pegawai. 2021 Annual Report
438. 436 Tata Kelola Perusahaan d . Mengembangkan identifikasi dan pengamanan aset infrastruktur. e. Menetapkan prosedur pengamanan dan pembatasan akses secara fisik terhadap aset berisiko hilang dicuri, rusak, digunakan tanpa hak seperti uang tunai, surat berharga, persediaan ATK dan perlengkapan/peralatan lainnya. f. Menyimpan uang tunai, surat berharga dalam tempat terkunci dan mengendalikan akses aset tersebut. g. Memberi nomor urut (prenumbered) dan secara fisik diamankan serta mengamankan akses atas formulir seperti blanko cek, BG, buku tabungan, deposito berjangka, alat tulis kantor dan lainnya. h. Melindungi secara fisik dan mengendalikan akses atas transaksi dan validasi atas transaksi-transaksi. i. Melindungi kode inventaris barang secara tertib dan konsisten pada mesin-mesin, peralatan inventaris kantor. j. Menyimpan dan mengamankan secara fisik dari kerusakan atas persediaan dan perlengkapan. k. Melindungi seluruh fasilitas dari api dengan menggunakan alarm kebakaran dan sistem pemadam kebakaran. l. Mengendalikan akses ke gedung dan fasilitas dengan pagar, penjaga, dan/atau pengendalian fisik lainnya. m. Membatasi akses ke fasilitas dan mengendalikannya di luar jam kerja. 5. Penetapan dan reviu atas indikator dan ukuran kinerja Direksi menetapkan dan mereviu indikator kinerja keuangan dan non keuangan (key performance indicator dan Rencana Bisnis Bank) dan ukuran/standar kinerja agar pengukuran kinerja dapat dilakukan dengan tepat. PEMISAHAN FUNGSI DAN PENGELOLAAN TRANSAKSI 1. Pemisahan fungsi Pemisahan fungsi diarahkan untuk mengurangi kesalahan kecurangan dan pemborosan. Pemisahan fungsi di lingkungan Bank, dilakukan dengan memastikan bahwa: a. Tidak seorangpun diperbolehkan mengendalikan seluruh aspek utama kejadian dan transaksi dari awal sampai akhir proses. b. Pemisahan tanggung jawab dan tugas atas kejadian dan transaksi kepada pegawai yang berbeda berkaitan dengan otorisasi, persetujuan, pemrosesan dan pencatatan, pembayaran atau penerimaan dana, reviu dan audit serta fungsi-fungsi penyimpanan dan pengamanan aset. c. Pembagian tugas kepada lebih dari satu orang pegawai dilakukan secara sistematis untuk memberikan keyakinan adanya dual control. d. Direksi menetapkan kebijakan yang mencegah terjadinya kolusi/persengkokolan. Laporan Tahunan 2021 d. Develop identification and security of infrastructure assets. e. Establish security procedures and physical access restrictions on assets at risk of being lost, stolen, damaged, used without rights such as cash, securities, supplies of stationery and other equipment/equipment. f. Keep cash, securities in a locked place and control access to these assets. g. Giving serial numbers (prenumbered) and physically secured as well as securing access to forms such as check forms, BG, savings books, time deposits, office stationery and others. h. Physically protect and control access to transactions and validation of transactions. i. Protect inventory code in an orderly and consistent manner on machines, office inventory equipment. j. Store and physically secure from damage to supplies and equipment. k. Protect the entire facility from fire by using a fire alarm and fire suppression system. l. Control access to buildings and facilities with fences, guards, and/or other physical controls. m. Restricting access to facilities and controlling them outside of business hours. 5. Determining and reviewing performance indicators and measures The Board of Directors determines and reviews financial and non-financial performance indicators (key performance indicators and the Bank’s Business Plan) and performance measures/standards so that performance measurement can be carried out appropriately. SEPARATION OF FUNCTIONS AND MANAGEMENT OF TRANSACTIONS 1. Separation of functions The separation of functions is aimed at reducing fraud and waste. Separation of functions within the Bank is carried out by ensuring that: a. No one is allowed to control all major aspects of events and transactions from start to finish. b. Segregation of responsibilities and duties for events and transactions to different employees relating to authorization, approval, processing and recording, payment or receipt of funds, reviews and audits as well as asset storage and security functions. c. The division of tasks to more than one employee is carried out systematically to provide confidence in the existence of dual control. d. The Board of Directors establishes policies that prevent collusion/collusion.
439. 437 Corporate Governance 2 . Pelaksanaan transaksi Pelaksanaan kejadian dan transaksi harus diotorisasi dan dilaksanakan oleh pegawai yang berwenang. Untuk melaksanakan kejadian dan transaksi yang sesuai diperhatikan hal-hal sebagai berikut: a. Pengendalian dilakukan untuk memastikan bahwa seluruh kejadian dan transaksi yang valid dilaksanakan, sesuai dengan Buku Pedoman Bank maupun Standar Operasional dan Prosedur. b. Pengendalian dilaksanakan untuk memastikan bahwa seluruh kejadian dan transaksi yang dilaksanakan telah diotorisasi serta dilakukan oleh pegawai yang bertindak sesuai dengan kapasitasnya. c. Kondisi dan syarat otorisasai secara jelas dikomunikasikan kepada pemimpin unit kerja dan pegawai. 2. Execution of transactions The execution of events and transactions must be authorized and carried out by authorized employees. In order to carry out the events and transactions accordingly, the following should be considered: a. Control is carried out to ensure that all valid events and transactions are carried out in accordance with the Bank’s Manual as well as Standard Operating and Procedures. b. Control is implemented to ensure that all events and transactions carried out have been authorized and carried out by employees who act in accordance with their capacity. c. Authorization conditions and terms are clearly communicated to work unit leaders and employees. 3. Pencatatan yang akurat dan tepat waktu atas transaksi Pencatatan yang akurat dan tepat waktu atas kejadian dan transaksi wajib dilakukan di Bank untuk menjamn tersedianya informasi yang relevan dan terpercaya untuk pengambilan keputusan. Untuk menjamin pencatatan yang akurat dan tepat waktu, memperhatikan hal-hal sebagai berikut: a. Kejadian dan transaksi diklasifikasikan dan diverifikasi dengan tepat dan dicatat segera sehingga tetap relevan, bernilai, dan berguna bagi Direksi dalam mengendalikan kegiatan dan mengambil keputusan. b. Klasifikasi dan pencatatan yang tepat dilaksanakan untuk seluruh kejadian dan transaksi yang mencakup otorisasi, verifikasi, pelaksanaan, pemrosesan dan klasifikasi akhir dalam pencatatan. c. Klasifikasi dan verifikasi yang tepat atas kejadian dan transaksi mencakup informasi pada dokumen sumber (source document) dan pencatatan ikhtisar laporan keuangan. d. Penyesuaian dilakukan hanya untuk nilai koreksi yang material agar tujuan ketepatan waktu penyusunan laporan keuangan terpenuhi. 3. Accurate and timely recording of transactions Accurate and timely recording of events and transactions must be carried out at the Bank to ensure the availability of relevant and reliable information for decision making. To ensure accurate and timely records, pay attention to the following: 4. Pembatasan wewenang, akses dan akuntabilitas atas sumber daya manusia dan pencatatannya. Pembatasan akses dan akuntabilitas atas sumber daya dan catatan di Bank dilakukan untuk mengendalikan sumber daya yang dimiliki. Hal tersebut dilakukan dengan mempertimbangkan: a. Risiko penggunaan secara tidak sah atau risiko kehilangan dikendalikan dengan membatasi akses ke sumber daya dan pencatatannya hanya kepada pegawai yang memiliki otorisasi. b. Penetapan pembatasan dan pertanggunjawaban akses untuk menyimpan sumber daya dan pencatatan secara periodik direviu dan dipelihara. c. Nilai aset, kemudahan dipindahkan dan kemudahan 4. Limitation of authority, access and accountability of human resources and their recording. Restrictions on access and accountability for resources and records in the Bank are carried out to control the resources owned. This is done by considering: ditukarkan untuk menentukan tingkat pembatasan akses. a. Events and transactions are classified and verified appropriately and recorded promptly so that they remain relevant, valuable, and useful for the Board of Directors in controlling activities and making decisions. b. Proper classification and recording is carried out for all events and transactions which include authorization, verification, execution, processing and final classification in records. c. Proper classification and verification of events and transactions includes information on source documents and recording of summary financial statements. d. Adjustments are made only for material corrections so that the objective of the timely preparation of financial statements is met. a. The risk of unauthorized use or risk of loss is controlled by limiting access to resources and their records to authorized personnel only. b. Establishing access restrictions and responsibilities for resource storage and records are periodically reviewed and maintained. c. Asset value, ease of movement and ease of exchange to determine the level of access restrictions. 2021 Annual Report
440. 438 Tata Kelola Perusahaan d . Pembandingan berkala antara sumber daya dengan pencatatan dan tingkat pembatasan akses dilakukan untuk menentukan kesesuaiannya, dalam hal ketidaksesuaian maka dilakukan audit/evaluasi. e. Frekuensi pembandingan berkala untuk menghindari tingkat risiko sumber daya terhadap kesalahan, penyimpangan, pemborosan, penyalahgunaan, pencurian, atau perubahan tanpa hak. f. Kepastian bahwa pegawai yang mendapatkan pelimpahan tanggung jawab untuk mempertanggungjawabkan sumber daya dan pencatatannya, memahami tugas dan tanggungjawabnya berkaitan dengan penyimpanan dan penggunaan sumber daya. d. Periodic comparisons between resources and records and the level of access restrictions are carried out to determine their suitability, in the event of a discrepancy, an audit/evaluation is carried out. e. Frequency of periodic benchmarking to avoid risk level of resources to error, deviation, waste, misuse, theft or unauthorized alteration. f . Ensure that employees who are delegated responsibility for being responsible for resources and their records understand their duties and responsibilities related to the storage and use of resources. 5. Dokumentasi yang baik atas kejadian dan transaksi pengendalian. Direksi, pejabat struktural dan pejabat fungsional serta pelaksana wajib menyelenggarakan dokumentasi yang baik atas kejadian dan transaksi pengendalian agar kegiatan dapat dikendalikan dan dipertanggungjawabkan dengan baik. 5. Good documentation of control events and transactions. SISTEM AKUNTANSI, INFORMASI DAN KOMUNIKASI ACCOUNTING, SYSTEMS Pencatatan akuntansi dilakukan dengan sistem double entry, dengan tujuan agar dapat disiapkan catatan-catatan akuntansi yang akurat untuk dilaporkan kepada pihak-pihak yang berkepentingan. Pengendalian akuntansi dibuat untuk mencegah terjadinya inefisiensi yang tujuannya adalah menjaga harta kekayaan Bank dan menjami kehandalan dan keakuratan data akuntansi. Accounting records were carried out using a double entry system, with the aim of preparing accurate accounting records to be reported to interested parties. Accounting controls were designed to prevent inefficiencies with the aim of safeguarding the assets of the Bank and ensuring the reliability and accuracy of accounting data. Direksi wajib mengidentifikasi, mencatat dan mengkomunikasikan informasi (keuangan dan non keuangan) yang berkaitan dengan pelaksanaan tugas pokok dan fungsinya dalam waktu dan bentuk (format) yang tepat untuk memudahkan pelaksanaan, pengendalian dan pertanggungjawabannya. Komunikasi atas informasi wajib diselenggarakan secara efektif baik komunikasi di lingkungan Bank maupun komunikasi dengan pihak luar yang terkait. The Board of Directors is required to identify, record and communicate information (financial and non-financial) related to the implementation of its main tasks and functions in the right time and form (format) to facilitate its implementation, control and accountability. Communication of information must be carried out effectively, both within the Bank and with related external parties. Penyelenggaraan komunikasi yang efektif di Bank dilakukan dengan: 1. Menerapkan berbagai bentuk dan sarana komunikasi dengan pegawai dan pihak lain yang terkait. 2. Mengelola, mengembangkan dan memperbaharui sistem informasi untuk meningkatkan kegunaan dan keandalan komunikasi secara terus menerus. Effective communication at the Bank is carried out by: Laporan Tahunan 2021 Directors, structural officers and functional officers as well as executors are required to maintain good documentation of control events and transactions so that activities can be properly controlled and accounted for. INFORMATION AND COMMUNICATION 1. Implement various forms and means of communication with employees and other related parties. 2. Manage, develop and update information systems to improve the usability and reliability of communication on an ongoing basis.
441. 439 Corporate Governance KEGIATAN PEMANTAUAN (MONITORING) DAN TINDAKAN KOREKSI PENYIMPANGAN MONITORING ACTIVITIES AND DEVIATION CORRECTION MEASURES Kegiatan pemantauan (monitoring) adalah proses menilai kualitas sistem pengendalian internal Bank dalam jangka waktu tertentu. Pemantauan dilaksanakan melalui: 1. Pemantauan rutin terhadap kegiatan pengelolaan rutin, supervisi, pembandingan, rekonsiliasi dan tindakantindakan lain yang terkait dalam pelaksanaan tugas. 2. Evaluasi oleh unit terpisah/independen (separate evaluation), diselenggarakan melalui penilaian mandiri, reviu dan pengujian efektivitas sistem pengendalian internal Bank. Monitoring activity is the process of assessing the quality of the Bank’s internal control system within a certain period of time. Monitoring is carried out through: 1. Routine monitoring of routine management activities, supervision, comparison, reconciliation and other related actions in the implementation of tasks. 2. Evaluation by a separate unit (separate evaluation), conducted through self-assessment, review and testing of the effectiveness of the Bank’s internal control system. Tindakan koreksi penyimpangan 1. Bank harus melakukan pemantauan secara terus menerus terhadap efektivitas keseluruhan pelaksanaan pengendalian internal. 2. Bank harus memantau dan mengevaluasi kecukupan sistem pengendalian internal terkait dengan kondisi internal dan eksternal. 3. Bank wajib menyelenggarakan audit internal yang efektif dan menyeluruh terhadap sistem pengendalian internal. Deviation corrective action 1. Banks must carry out continuous monitoring of the overall effectiveness of the implementation of internal control. Tanggung jawab untuk melaksanakan evaluasi terhadap kecukupan sistem pengendalian internal Bank ada pada Satuan Kerja Audit Internal (SKAI). Namun demikian, manajemen dapat meminta pihak eksternal untuk melakukan evaluasi atas kecukupan sistem pengendalian internal Bank. The responsibility for evaluating the adequacy of the Bank’s internal control system rests with the Internal Audit Work Unit (SKAI). However, management may request external parties to evaluate the adequacy of the Bank’s internal control system. KEPATUHAN TERHADAP PERATURAN PERUNDANGUNDANGAN LAINNYA COMPLIANCE WITH OTHER LAW REGULATIONS Dalam mengawasi jalannya kepatuhan terhadap peraturan perundang-undangan, Bank BPD DIY memiliki Direktur yang membawahkan Fungsi Kepatuhan yang bertugas untuk memastikan bahwa seluruh kebijakan, ketentuan, sistem, dan prosedur, serta kegiatan usaha yang dilakukan Bank telah sesuai dengan ketentuan Otoritas Jasa Keuangan dan ketentuan peraturan perundang-undangan, termasuk Prinsip Syariah bagi bank umum syariah dan unit usaha syariah. In supervising compliance with laws and regulations, Bank BPD DIY has a Director in charge of the Compliance Function whose task is to ensure that all policies, provisions, systems, and procedures, as well as business activities carried out by the Bank are in accordance with the provisions of the Financial Services Authority and regulatory provisions. legislation, including Sharia Principles for sharia commercial banks and sharia business units. Direktur Kepatuhan memastikan kepatuhan Bank terhadap ketentuan regulator dan peraturan perundang-undangan yang berlaku yaitu mengenai perhitungan atau analisis CAR, GWM, NPL, KAP, BMPK, CKPN dan Anti Pencucian Uang dan Pencegahan Pendanaan Terorisme. The Compliance Director ensures the Bank’s compliance with regulatory provisions and applicable laws and regulations, namely regarding the calculation or analysis of CAR, Statutory Reserves, NPL, KAP, LLL, CKPN and Anti-Money Laundering and Prevention of Terrorism Financing. Kesesuaian Dengan Committee of Sponsoring Organizations of The Treadway Commission (COSO) Internal Control Framework Committee of Sponsoring Organizations of The Treadway Commission (COSO) Internal Control Framework Sebagaimana yang telah dijelaskan di atas bahwa sistem As explained above, the Bank’s internal control system is in pengendalian internal Bank telah sesuai dengan COSO internal control framework yang terdiri dari: accordance with the COSO internal control framework which consists of: 2. Banks must monitor and evaluate the adequacy of the internal control system related to internal and external conditions. 3. Banks are required to conduct an effective and comprehensive internal audit of the internal control system. 2021 Annual Report
442. 440 1 . 2. 3. 4. 5. Tata Kelola Perusahaan Lingkungan Pengendalian Penilaian Risiko Aktivitas Pengendalian Informasi dan Komunikasi Aktivitas Pemonitoran 1. 2. 3. 4. 5. Control Environment Risk Assessment Control Activities Information and Communication Monitoring Activity Evaluasi Pelaksanaan Sistem Pengendalian Internal Implementation Evaluation of The Internal Control System Direksi bertanggung jawab atas terselenggaranya sistem pengendalian internal yang efektif serta memiliki kewajiban untuk memastikan bahwa hal tersebut telah melekat di setiap level organisasi. Tanggung jawab untuk melaksanakan evaluasi terhadap kecukupan sistem pengendalian internal Bank ada pada Satuan Kerja Audit Internal (SKAI). SKAI melakukan reviu dan pemeriksaan secara periodik terhadap seluruh aktivitas di Unit Kerja. The Board of Directors is responsible for the implementation of an effective internal control system and has an obligation to ensure that it is embedded at every level of the organization. The responsibility for evaluating the adequacy of the Bank’s internal control system rests with the Internal Audit Work Unit. Internal Audit Work Unit periodically reviews and inspects all activities in the Work Unit. Hasil evaluasi disampaikan kepada Direksi untuk ditindaklanjuti dan dimonitor pelaksanaannya untuk memastikan sistem pengendalian internal telah berjalan secara efektif. Dewan Komisaris khususnya melalui peran Komite Audit turut berperan aktif terkait evaluasi sistem pengandalian internal dengan melakukan telaah hasil evaluasi oleh Internal Audit. Berdasarkan evaluasi yang telah dilakukan selama tahun 2021, bahwa sistem pengendalian internal pada Bank BPD DIY secara umum telah memadai. The results of the evaluation are submitted to the Board of Directors for follow-up and implementation of monitoring to ensure that the internal control system is running effectively. The Board of Commissioners, in particular through the role of the Audit Committee, plays an active role in the evaluation of the internal control system by reviewing the results of the evaluation by the Internal Audit. Based on the evaluation carried out during 2021, that the internal control system at BPD DIY Bank was generally adequate. Manajemen Risiko Risk Management Bank BPD DIY secara komprehensif menerapkan prinsip dan kebijakan manajemen risiko yang meliputi serangkaian metodologi dan prosedur yang digunakan untuk mengidentifikasi, mengukur, memantau, dan mengendalikan risiko yang timbul dari seluruh kegiatan usaha Bank dengan berfokus pada delapan risiko yang wajib dikelola oleh Bank, yaitu risiko kredit, risiko hukum, risiko reputasi, risiko strategik, dan risiko kepatuhan. Bank BPD DIY comprehensively implemented risk management principles and policies including a series of methodologies and procedures used to identify, measure, monitor, and control risks arising from all business activities of the Bank by focusing on eight risks that must be managed by the Bank, namely credit risk, legal risk, reputation risk, strategic risk, and compliance risk. Sistem Manajemen Risiko Risk Management System Penerapan manajemen risiko Bank meliputi pengawasan aktif Dewan Komisaris dan Direksi; kecukupan kebijakan, prosedur, dan penetapan limit; kecukupan proses identifikasi, pengukuran, pemantauan, pengendalian risiko dan sistem informasi manajemen risiko; serta sistem pengendalian intern yang menyeluruh. Kebijakan manajemen risiko yang diberlakukan dilengkapi dengan kerangka dan sistem informasi manajemen risiko yang memadai dalam rangka mendukung keberhasilan penerapan manajemen risiko yang dijalankan. Implementasi Manajemen Risiko yang dilakukan selaras dengan Peraturan Otoritas Jasa Keuangan (POJK) Nomor 18/POJK.03/2016 tanggal 16 Maret 2016 tentang Penerapan Manajemen Risiko The implementation of the Bank’s risk management includes the active supervision of the Board of Commissioners and Board of Directors; adequacy of policies, procedures and limit setting; the adequacy of the processes of identification, measurement, monitoring, risk control, and risk management information systems; and a comprehensive internal control system. The implemented risk management policy is complemented with an adequate risk management framework and information system in order to support the successful implementation of risk management. The implementation of Risk Management is in line with the Financial Services Authority Regulation (POJK) No. 18/POJK.03/2016 dated March 16, 2016 concerning bagi Bank Umum, yang paling kurang mencakup: Implementation of Risk Management for Commercial Banks, which at least covers: Laporan Tahunan 2021
443. 441 Corporate Governance Pengawasan Aktif Dewan Komisaris dan Direksi Active Supervision by the Board of Commissioners and Board of Directors Sebagai bagian dari organ tata kelola tertinggi , Direksi dan Dewan Komisaris bertanggung jawab dalam mendukung efektivitas manajemen risiko dengan mempertimbangkan kesesuaian karakteristik, kompleksitas, dan profil risiko Bank dengan rumusan mitigasi secara aktif serta dampak yang dihasilkan terhadap kelangsungan usaha Bank. As part of the highest governance organ, the Board of Directors and the Board of Commissioners are responsible for supporting the effectiveness of risk management by considering the suitability of the characteristics, complexity and risk profile of the Bank with the formulation of active mitigation and the resulting impact on the sustainability of the Bank’s business. Pengawasan aktif Dewan Komisaris dan Direksi dalam penerapan manajemen risiko dilakukan melalui evaluasi terhadap Rencana Bisnis Bank (RBB), Laporan Penilaian Profil Risiko, Laporan Penilaian Tingkat Kesehatan Bank, serta Laporan Direktur Kepatuhan. Active supervision by the Board of Commissioners and Board of Directors in the implementation of risk management is carried out through evaluations of the Bank’s Business Plan (RBB), Risk Profile Assessment Report, Bank Soundness Rating Report, and Compliance Director Report. Di samping pengawasan pasif (off-site), Direksi khususnya Direktur Kepatuhan dan Divisi Manajemen Risiko dan Kepatuhan melakukan kunjungan ke kantor cabang untuk melakukan sosialisasi manajemen risiko dengan tujuan memberikan pemahaman yang benar kepada pegawai dalam rangka meningkatkan awareness terhadap risiko yang melekat pada setiap individu dan aktivitas pekerjaan serta memastikan kepatuhan terhadap peraturan dan ketentuan yang berlaku. In addition to passive supervision (off-site), the Directors, especially the Compliance Director and the Risk and Compliance Management Division, visit branch offices to disseminate risk management with the aim of providing employees with a correct understanding to increase awareness of the risks inherent in each individual and work activities and ensure compliance with applicable laws and regulations. Kecukupan Kebijakan, Prosedur, dan Penetapan Limit Adequacy of Determination Bank berupaya menempatkan strategi manajemen risiko dalam setiap penetapan strategi bisnis secara menyeluruh dan berorientasi jangka panjang sehingga pengelolaan dan pengendalian eksposur risiko dapat disesuaikan dengan kebijakan internal dan tidak mengganggu kelangsungan usaha Bank. Penetapan kebijakan manajemen risiko melibatkan arahan Direksi dalam menentukan tingkat risiko yang diambil (risk appetite) dan toleransi risiko (risk tolerance). The Bank seeks to place a risk management strategy in every business strategy determination in a comprehensive and long-term orientation so that the management and control of risk exposures can be adjusted to internal policies and not to interfere with the Bank’s business continuity. Determination of risk management policies involves the direction of the Board of Directors in determining the level of risk appetite and risk tolerance. Adapun limit atau batasan risiko diberikan pada pada setiap produk atau aktivitas Bank secara komprehensif, yang mencakup limit keseluruhan, limit per risiko, dan limit per aktivitas bisnis Bank. Sesuai POJK Nomor 18/POJK.03/2016 tentang Penerapan Manajemen Risiko bagi Bank Umum, Bank telah menyusun kebijakan dan prosedur Perseroan (BPP), antara lain: • BPP Manajemen Risiko Secara Umum • BPP Manajemen Risiko Kredit dan Pembiayaan • BPP Manajemen Risiko Operasional • BPP Manajemen Risiko Pasar • BPP Manajemen Risiko Likuiditas • BPP Manajemen Risiko Hukum • BPP Manajemen Risiko Strategi • BPP Manajemen Risiko Reputasi • BPP Manajemen Risiko Kepatuhan • BPP Profil Risiko The limits or risk limits are given to each product or Bank activity in a comprehensive manner, which includes overall limits, limits per risk, and limits per Bank business activity. In accordance with POJK Number 18/POJK.03/2016 concerning the Implementation of Risk Management for Commercial Banks, the Bank has developed Company policies and procedures (BPP), including: • BPP Risk Management in General • BPP Credit Risk Management and Financing • Operational Risk Management BPP • BPP Market Risk Management • Liquidity Risk Management BPP • BPP Legal Risk Management • BPP Strategic Risk Management • Reputation Risk Management BPP • BPP Compliance Risk Management • BPP Risk Profile Policies, Procedures, and Limit 2021 Annual Report
444. 442 Tata Kelola Perusahaan Dalam mendukung upaya mitigasi risiko yang berprinsip kehati-hatian , Bank juga memberlakukan kebijakan-kebijakan pendukung, antara lain kebijakan tentang kewenangan memutus kredit; kebijakan tentang kewenangan penempatan dana; kebijakan tentang pengeluaran biaya; kebijakan tentang pengeluaran kas; kebijakan tentang BMPK; kebijakan tentang KPMM; dan kebijakan tentang NPL. In support of prudent risk mitigation efforts, the Bank also implements supporting policies, including policies on the authority to decide on loan; policy on the authority to place funds; policy on expenses; cash disbursement policy; LLL policy; KPMM policy; and NPL policy. Kecukupan Proses Identifikasi, Pengukuran, Pemantauan dan Pengendalian Risiko, Serta Sistem Informasi Manajemen Risiko Adequacy of the Process of Identifying, Measuring, Monitoring, and Controlling Risks and the Risk Management Information System Identifikasi risiko yang dilakukan Bank bertujuan untuk menganalisis seluruh risiko yang melekat pada setiap produk dan aktivitas fungsional dengan menganalisis sumber risiko, probabilitas, dan konsekuensinya. Pengukuran risiko dilakukan dengan membandingkan Risk Appetite sehingga Bank dapat mengambil langkah mitigasi serta menentukan modal untuk menanggulangi risiko residual. Pemantauan risiko dilakukan dengan membandingkan limit risiko yang telah ditetapkan dan besaran risiko yang dikelola oleh unit kerja operasional. The risk identification carried out by the Bank aims to analyze all risks inherent in each product and functional activity by analyzing the sources of risk, probabilities and consequences. Risk measurement is carried out by comparing the Risk Appetite so that the Bank can take mitigation measures and determine capital to cope with residual risk. Risk monitoring is carried out by comparing the risk limits that have been set and the scale of the risk managed by the operational work unit. Proses identifikasi risiko yang telah dilakukan Bank adalah dengan melakukan penyempurnaan parameter penilaian profil risiko sesuai dengan ketentuan yang berlaku serta melakukan proses identifikasi risiko terhadap produk dan aktivitas baru sesuai dengan Rencana Bisnis Bank. The process of risk identification that has been carried out by the Bank is to improve the parameters of risk profile assessment in accordance with applicable regulations and to carry out a risk identification process for new products and activities in accordance with the Bank’s Business Plan. Bank secara rutin melakukan pengukuran risiko dengan menilai parameter-parameter yang ada dalam aktivitas bisnis Bank, antara lain dengan melakukan stress testing dan back testing. Dalam melaksanakan fungsi pengendalian risiko suku bunga dan risiko likuiditas, Bank menerapkan Asset and Liabilities Management (ALMA) yang secara rutin dibahas dalam rapat ALCO. Bank juga melakukan pemantauan pelaksanaan ORSA (Operating Risk Self Assessment) dan LED (Loss Event Database). Evaluasi dilakukan dengan mengkaji kembali relevansi key risk indicator dengan aktivitas operasional. The Bank regularly performs risk measurements by assessing the parameters present in the Bank’s business activities, including by conducting stress testing and back testing. In carrying out the function of controlling interest rate risk and liquidity risk, the Bank implements Asset and Liabilities Management (ALMA) which is regularly discussed in ALCO meetings. The Bank also monitors the implementation of ORSA (Operating Risk Self-Assessment) and LED (Loss Event Database). Evaluation is carried out by reviewing the relevance of key risk indicators with operational activities. Sistem Pengendalian Intern yang Menyeluruh Comprehensive Internal Control System Sistem Pengendalian Intern dalam penerapan manajemen risiko dilakukan dengan memastikan kepatuhan terhadap peraturan perundang-undangan yang berlaku serta kebijakan internal Bank, tersedianya informasi keuangan dan manajemen yang lengkap dan akurat, efektivitas dan efisiensi dalam kegiatan operasional, dan efektivitas budaya risiko secara menyeluruh. The Internal Control System in implementing risk management is carried out by ensuring compliance with the prevailing laws and regulations and the Bank’s internal policies, the availability of complete and accurate financial and management information, effectiveness and efficiency in operational activities, and the effectiveness of the overall risk culture. Dalam menunjang pelaksanaan sistem pengendalian intern terkait manajemen risiko, Bank telah mengambil langkahlangkah taktis, antara lain: 1. Menetapkan struktur organisasi yang menggambarkan secara jelas kegiatan usaha Bank; 2. Menetapkan wewenang dan tanggung jawab untuk In supporting the implementation of internal control systems related to risk management, the Bank has taken tactical steps, including: 1. Established an organizational structure that clearly describes the Bank’s business; 2. Established authority and responsibility for monitoring melakukan pemantauan kepatuhan terhadap kebijakan dan prosedur yang telah disusun oleh Bank; compliance with policies and procedures prepared by the Bank; Laporan Tahunan 2021
445. 443 Corporate Governance 3 . Menetapkan jalur pelaporan dan pemisahan fungsi yang jelas antara unit kerja operasional dan unit kerja yang melakukan fungsi pengendalian; 4. Melakukan pelaporan keuangan dan kegiatan operasional yang akurat dan tepat waktu; 5. Melakukan kaji ulang yang efektif dan obyektif terhadap kegiatan operasional baik di Kantor Pusat maupun Kantor Cabang; 6. Melakukan dokumentasi terhadap prosedur operasional, cakupan dan temuan audit serta tanggapan pengurus Bank berdasarkan hasil audit; 7. Melakukan verifikasi dan kaji ulang secara berkala dan berkesinambungan terhadap penanganan kelemahan Bank yang bersifat material dan penyimpangan-penyimpangan yang terjadi. 3. Established clear reporting lines and functions division between operational work unit and work units that carry out the control function; 4. Performed financial reporting and operational activities accurately and timely; 5. Conducted effective and objective reviews of operational activities both at the Head Office and Branch Offices; Profil dan Pengelolaan Risiko Risk Profile and Its Management Risiko Kredit Credit Risk Risiko Kredit/Pembiayaan adalah risiko akibat kegagalan debitur dan/atau pihak lain dalam memenuhi kewajiban kepada Bank. Risiko Kredit/Pembiayaan dapat bersumber dari berbagai aktivitas bisnis Bank yaitu penyaluran kredit/ pembiayaan dan aktivitas treasury yang dapat menimbulkan risiko kredit seperti surat berharga, transaksi antar Bank, atau kewajiban komitmen dan kontijensi. Risiko kredit dapat meningkat karena terkonsentrasinya penyediaan dana, antara lain kepada debitur baik 1 (satu) pihak atau sekelompok pihak, produk, jenis kredit/pembiayaan, industri, sektor, dan/atau wilayah geografis tertentu yang berpotensi menimbulkan kerugian cukup besar yang dapat mengancam kelangsungan usaha Bank, yang disebut Risiko Konsentrasi Kredit. Credit/Financing Risk is a risk due to failure of a debtor and/or other parties to fulfill obligations to the Bank. Credit/Financing Risk can be sourced from various business activities of the Bank, among others, lending/ financing and treasury activities that can lead to credit risk, such as securities, interbank transactions, commitment obligations and contingencies. Credit risk can increase due to the concentration of the provision of funds, among others, to a debtor, either 1 (one) party or group of parties, product, type of credit/financing, industry, sector and or certain geographical areas which potentially cause substantial losses that can threaten business continuity of the Bank. This is called Credit/ Financing Concentration Risk. Perubahan kondisi makro ekonomi mempunyai peran atas meningkatnya risiko kredit, terkait dengan hal tersebut Bank memiliki komitmen untuk senantiasa melakukan kajian serta evaluasi terhadap rencana bisnis bank dengan memperhatikan kebijakan-kebijakan pemerintah maupun ekonomi outlook yang diterbitkan oleh berbagai peneliti dan best practice perbankan. Dalam mengelola kredit berkualitas rendah, bank menggunakan pendekatan-pendekatan persuasif kepada nasabah, namun demikian bank selalu menjunjung profesionalitas sebagaimana diterapkan dalam Good Corporate Governance (GCG). Changes in macroeconomic conditions played a role in increasing credit risk, in this regard the Bank was committed to continually reviewing and evaluating the bank’s business plan by taking into account government policies and the economic outlook published by various researchers and banking best practices. In managing low quality credit, banks used persuasive approaches to customers, however, banks always upheld professionalism as implemented in Good Corporate Governance (GCG). Risiko Pasar Market Risk Bank belum memiliki aset derivatif dan aset devisa, sehingga risiko pasar sangat rendah. Aktivitas trading masih sebagai niche market di industri perbankan dengan kewajiban mengupayakan likuiditas pasar melalui partisipasi secara aktif melalui broker. Pengendalian intern dilakukan oleh unit independen untuk memastikan bahwa transaksi dan proses terkait market risk taking berjalan sesuai dengan kebijakan, prosedur, dan limit The Bank does not have derivative assets and foreign exchange assets, thus the market risk remains low. Trading activity is still a niche market in the bank market industry with the obligation to strive for market liquidity through active participation through brokers. Internal control is carried out by an independent unit to ensure that the transactions and processes related to market risk taking are in accordance with the policies, procedures and limits yang telah ditetapkan untuk kemudian dilaporkan kepada Dewan Komisaris dan Direksi. that have been set and reported to the Board of Commissioners and Board of Directors. 6. Documented operational procedures, audit scope and findings and the Bank management’s responses on audit results; 7. Periodically and continuously verified and reviewed the handling of material weaknesses of the Bank and deviations that occurred. 2021 Annual Report
446. 444 Tata Kelola Perusahaan Penilaian profil risiko pasar yang dilakukan dengan mengukur parameter-parameter risiko pasar yang berkaitan dengan volume dan komposisi portofolio , kerugian potensial risiko suku bunga dalam Banking Book, strategi dan kebijakan bisnis terkait Trading serta karakteristik risiko suku bunga dalam Banking Book. dengan telah masuknya dalam kategori BUKU II, Bank dapat meningkatkan produk dan layanan yang lebih luas yang dapat berdampak pada risiko pasar. Market risk profile assessment is carried out by measuring market risk parameters related to portfolio volume and composition, potential interest rate risk losses in the Banking Book, business strategies and policies related to Trading andcharacteristics of interest rate risk in the Banking Book. With BUKU II category, the Bank can improve broader products and services that can lead to market risks. Pengelolaan risiko pasar dalam rangka banking book sangat memadai, salah satunya dengan memberlakukan pemberian bunga secara floating rate dan dalam bisnis Bank selalu dioptimalkan untuk memasarkan produk simpanan yang memiliki bunga rendah. Market risk management in the framework of the banking book was very adequate, one of which was by applying a floating rate of interest and in the banking business it was always optimized to market savings products with low interest rates. Risiko Likuiditas Liquidity Risk Risiko likuiditas dipengaruhi oleh struktur pendanaan, likuiditas aset, kewajiban kepada counterparty, dan komitmen kredit kepada debitur. Bank memiliki aset likuid yang mencukupi, baik aset likuid primer maupun aset likuid sekunder, serta didukung oleh sumber pendanaan yang baik. Dalam mengantisipasi risiko likuiditas, Bank memberlakukan indikator peringatan dini untuk mengetahui permasalahan likuiditas, melalui: 1. Pemantauan Giro Wajib Minimum, pada setiap tengah hari dan sore hari. 2. Pemantauan Saldo Giro Bank Indonesia, setiap akan melakukan aktivitas treasury, baik untuk peminjaman dari bank lain maupun penempatan pada bank lain. 3. Pemantauan kliring melalui Early Warning System dalam Sistem Kliring Nasional Bank Indonesia untuk mengetahui saldo kliring di Bank Indonesia dalam rangka memantau kecukupan kliring debet. Liquidity risk is influenced by the funding structure, asset liquidity, liabilities to counterparties, and credit commitments to debtors. The Bank has sufficient liquid assets, both primary liquid assets and secondary liquid assets, and are supported by good funding sources. In anticipating liquidity risk, the Bank applies early warning indicators to find out liquidity problems, through: 1. Monitoring of Statutory Reserves, every midday and evening. 2. Monitoring of Bank Indonesia Giro Balance, in each treasury activity, both for loans from other banks and placements in other banks. 3. Monitoring of Clearing through Early Warning System in Bank Indonesia National Clearing System, to identify clearing balance at Bank Indonesia in order to monitor the adequacy of debit clearing. Kondisi likuiditas selama Pandemi Covid-19 tahun 2021 dinilai tidak terjadi kesulitan pemenuhan kewajiban, Bank memiliki cadangan likuditas yang sangat cukup untuk memenuhi kewajiban kepada pihak ketiga, selain itu stimulus yang diberikan pemerintah pusat dengan menempatkan dana Pemulihan Ekonomi Nasional cukup berperan penting terhadap pemberian pendanaan kepada debitur. The condition of liquidity during the Covid-19 Pandemic in 2021 was considered to have no difficulty in fulfilling obligations, the Bank had sufficient liquidity reserves to fulfill obligations to third parties, besides that the stimulus provided by the central government by placing National Economic Recovery funds played an important role in providing funding to debtor. Risiko Operasional Operational Risk Risiko operasional merupakan risiko yang melekat dalam semua proses bisnis, kegiatan operasional, sistem dan produk Bank. Kegagalan dalam mengelola risiko operasional dapat menyebabkan kerugian keuangan dan non keuangan, bahkan reputasi Bank dapat terancam. Bank berusaha untuk meminimalisasi dampak kegagalan atau ketidakcukupan proses internal, faktor manusia, sistem dan kejadian-kejadian eksternal yang dapat mengakibatkan kerugian Bank. Operational risk is related to the risk inherent in all business processes, operational activities, systems and products of the Bank. Failure to manage operational risk can cause financial and non-financial losses, even the Bank’s reputation can bethreatened. The Bank strives to minimize the impact of failure or insufficiency of internal processes, human factors, systems and external events that can result in losses to the Bank. Laporan Tahunan 2021
447. 445 Corporate Governance Risiko Stratejik Strategic Risk Risiko stratejik dapat timbul akibat ketidaktepatan dalam pengambilan dan /atau pelaksanaan suatu keputusan stratejik atau kegagalan dalam mengantisipasi perubahan lingkungan bisnis. Identifikasi risiko stratejik dilaksanakan terhadap seluruh keputusan stratejik, antara lain terkait dengan keputusan pemberian kredit dan pembiayaan, investasi, pendanaan, kerja sama operasional dengan pihak ketiga, penempatan key person, pembukaan kantor cabang dan kantor cabang pembantu, penempatan ATM, dan pengeluaran produk dan/atau aktivitas baru. Strategic risk may occur due to inaccuracy in making and/or implementation of strategic decision or failure in anticipating changes in the business. Strategic risk identification is carried out on all strategic decisions, among others, related to credit and financing decision, investment, funding, operational cooperation with third party, placement of key person, opening of branch offices, sub-branch offices, placement of ATMs, and launching of new products and/or activitie. Adapun indikator/parameter yang digunakan dalam pengukuran profil risiko berupa tingkat kompleksitas strategi bisnis Bank, posisi bisnis Bank di industri perbankan, dan pencapaian rencana bisnis. Sedangkan pemantauan risiko dengan memperhatikan pengalaman kerugian di masa lalu yang disebabkan oleh risiko stratejik atau penyimpangan pelaksanaan rencana strategi. Isu-isu stratejik yang timbul akibat perubahan operasional dan lingkungan bisnis dan memiliki dampak negatif terhadap kondisi bisnis atau kondisi keuangan selalu dipantau oleh Bank. Unit independen dalam hal ini melaksanakan proses pengendalian risiko, mempertimbangkan keseimbangan antara biaya dan manfaat yang akan diperoleh di antara berbagai alternatif strategi yang akan diambil, kepastian pencapaian sasaran, dan penerapan strategi. Indicators/parameters used in measuring risk profile are the level of complexity of the Bank’s business strategy, the Bank’s business position in the banking industry, and the achievement of business plan. Moreover, risk monitoring by taking into account the loss experiences caused by the strategic risk or deviations from the implementation of the strategic plan. Strategic issues arising from operational changes and thebusiness environment and have a negative impact on business conditions or financial conditions are always monitored by the Bank. The independent unit in carrying out the risk control process, considers the balance between costs and benefits to be obtained between various alternative strategies to be taken, certainty in achieving targets, and implementation of strategies. Penilaian risiko stratejik berdasarkan pada parameterparameter risiko stratejik yang terkait dengan strategi bisnis Bank, posisi bisnis Bank, pencapaian rencana bisnis Bank, serta kesesuaian strategi dan kondisi lingkungan bisnis. Bank akan menjalankan strategi bisnis sesuai dengan core plan, visi, misi, serta arah bisnis yang terukur dan dapat dijangkau dengan langkah-langkah yang jelas. Dengan masuknya Bank ke dalam bisnis baru (digitalisasi) berpotensi menimbulkan risiko baru seperti risiko kredit, operasional, likuiditas, stratejik, kepatuhan, dan reputasi. Untuk memitigasi hal tersebut, Bank melakukan: a. Melibatkan pihak asuransi dalam proses bisnis tersebut; b. Edukasi penggunaan layanan yang aman kepada nasabah; c. Kerja sama dengan institusi yang berperan dan mengatur layanan non-tunai; d. Mengatur kebijakan dan prosedur APU/PPT terkait dengan identifikasi dan verifikasi sumber dana nasabah; e. Standarisasi teknologi penyedia layanan sesuai dengan regulasi. Strategic risk assessment is based on strategic risk parameters related to the Bank’s business strategy, the Bank’s business position, the Bank’s achievement of the Business Plan, and the suitability of the strategy and conditions of business environment. The Bank will run the business strategy in line with the core plan, vision, mission, and business direction that is measurable and reachable with clear steps. By entering a new business (digitalization), there will be new potential risks including credit, operations, liquidity, strategic, compliance, and reputation risks. To mitigate this matter, the Bank needs to: Risiko Hukum Legal Risk Risiko hukum merupakan risiko yang disebabkan oleh kelemahan aspek yuridis, sehingga menimbulkan tuntutan hukum dan kelemahan perikatan. Untuk itu, Bank melakukan pengendalian risiko hukum dengan melakukan kajian dan Legal risk is a risk caused by weaknesses in the juridical aspects, resulting in lawsuits and engagement weaknesses. For this reason, the Bank conducts legal risk control by periodically reviewing and reviewing agreements between the review secara berkala terhadap perjanjian-perjanjian antara Bank and other parties. The Bank also uses the latest standard a. Involve insurers in the business process; b. Educate the secure service use to customers; c. Collaborate with institutions that play a role and regulate non-cash services; d. Regulate AML/CFT policy and procedure related to identifying and verifying customer funding sources; e. service provider technology in accordance with regulations. 2021 Annual Report
448. 446 Tata Kelola Perusahaan Bank dengan pihak lain . Bank juga menggunakan standar perjanjian yang terkini sesuai dengan peraturan perundangundangan. Proses identifikasi, pengukuran, pemantauan dan pengendalian risiko telah dilakukan sesuai dengan kebijakan dan prosedur yang ditetapkan. agreements in accordance with the laws and regulations. The process of identifying, measuring, monitoring and controlling risks has been carried out by the Bank in accordance with established policies and procedures. Identifikasi dilakukan dengan mengevaluasi adanya peraturan atau regulasi yang berlaku baik internal maupun eksternal. Bank melakukan penyempurnaan terhadap ketentuan bisnis ketentuan yang berlaku sebagai dasar untuk memperkuat apabila terdapat kelemahan perikatan. Bank juga melakukan evaluasi terhadap kontrak-kontrak atau perjanjian dengan pihak lain dalam rangka menjaga kelangsungan kerja sama yang baik dan menghindari perbedaan persepsi sebagai upaya pemantauan risiko hukum. Identification is conducted by evaluating the existence of regulations or regulations that apply both internally and externally. The Bank does refinement of applicable provisionsas a basis for strengthening if there are weaknesses in agreements. The Bank evaluates contracts or agreements with other parties in order to maintain good cooperation and avoid differences in perception as an effort to monitor legal risk. Pengukuran risiko hukum berdasarkan pada parameter risiko hukum yang terkait dengan faktor litigasi, faktor kelemahan perikatan, faktor ketiadaan atau perubahan perundangundangan. Bank senantiasa menerapkan prinsip kehati-hatian dan kaidah hukum dalam melakukan perjanjian dengan pihak manapun, serta serius dalam mengambil tindakan yang dianggap perlu untuk menghadapi gugatan melalui konsultasi dengan ahli hukum/pengacara. The legal risk measurement is based on legal risk parameters related to litigation, attachment weakness, and absence factors/amendments to legislation. The Bank guarantees will carry out the prudence principle and legal rules in making agreements with any party, and will be serious in taking actions that are deemed necessary to face lawsuit through consultation with a legal expert/lawyer. Risiko Kepatuhan Compliance Risk Strategi manajemen risiko yang dilakukan Bank untuk menekan risiko kepatuhan yaitu dengan melakukan sosialisasi terhadap semua pegawai mengenai ketentuan-ketentuan internal dan eksternal. Penerapan manajemen risiko kepatuhan efektif dilakukan melalui sosialisasi, sehingga semua pegawai mengetahui ketentuan dan perundang-undangan yang berlaku. Dengan demikian, pelanggaran terhadap ketentuan dan perundang-undangan dapat dihindari. Secara berkala, Bank mengadakan pelatihan dan pendidikan kepada pejabat maupun pegawai dalam rangka meningkatkan kualitas pemahaman dan penerapan ketentuan dan perundang-undangan yang berlaku. The risk management strategy undertaken by the Bank to reduce compliance risk is by conducting dissemination to all employees regarding internal and external provisions. Effective implementation of compliance risk management is carried out by conducting dissemination, so that all employees are aware of the applicable provisions and legislation. Therefore, violations of the provisions and legislation can be avoided. The Bank regularly conducts training and education for officials and employees to improve the quality of understanding and implementation of the prevailing laws and regulations. Penilaian risiko kepatuhan dilakukan dengan mengukur parameter-parameter risiko kepatuhan dari jenis dan signifikansi pelanggaran yang dilakukan, frekuensi pelanggaran yang dilakukan atau track record kepatuhan Bank, perilaku yang mendasari pelanggaran, serta pelanggaran terhadap ketentuan atas transaksi keuangan tertentu. Bank akan berupaya meningkatkan kepatuhan, dengan menyusun checklist kepatuhan sesuai dengan prinsip kehati-hatian untuk unit kerja masing-masing, di antaranya: a. Checklist rasio KPMM, BMPK, CKPN, PPAP, NPL, PDN, dan GWM; b. Checklist administrasi kredit; c. Checklist pembukaan kantor layanan. Compliance risk assessment is carried out by measuring compliance risk parameters of the type and significance of violations committed, frequency of violations committed or the Bank’s track record of compliance, the behavior underlying the violations, and violations of provisions for certain financial transactions. The Bank will attempt to improve compliance, by compiling compliance checklist in accordance with the prudence principle for each work unit including: Laporan Tahunan 2021 a. KPMM, LLL, CKPN, PPAP, NPL, PDN and GWM ratios checklist; b. Credit administration checklist; c. Opening of service office checklist.
449. 447 Corporate Governance Risiko Reputasi Reputation Risk Risiko Reputasi dapat terjadi yang disebabkan karena risiko reputasi itu sendiri dan atau merupakan suatu akibat dari risiko-risiko yang lainnya . Pemberitaan negatif terhadap Bank di media massa, situs Bank dan hasil analisis jejaring sosial, pengaduan layanan nasabah, dan kuesioner nasabah ataupun terdapat tuntutan nasabah dapat menyebabkan terjadinya risiko reputasi. Reputation risk management is oriented to the prevention and minimization of the occurrence of activities, actions or events that can lead to negative perceptions and publications resulting in losses for the Bank’s business activities. In this case, negative coverage of the Bank in mass media, the Bank’s website and the results of social networking analysis, customer service complaints, and customer questionnaires or customer demands can cause reputational risk. Identifikasi risiko reputasi dilakukan dengan mengevaluasi kejadian atau masalah yang berpotensi menimbulkan risiko reputasi dan kerugian dari masalah tersebut pada masa lalu maupun potensi kerugian akibat risiko reputasi yang terjadi pada masa mendatang. Dalam rangka pengendalian terhadap risiko reputasi, Bank melakukan edukasi kepada nasabah dan masyarakat serta melaksanakan Corporate Social Responsibility dalam rangka membentuk opini reputasi yang positif. Reputation risk identification is carried out by evaluating events or problems that potentially cause reputational risks and losses from the problem in the past and potential losses due to reputational risks that occur in the future. In order to control reputation risks, the Bank educates the customers and the public and implements Corporate Social Responsibility in order to build positive reputation. Penilaian risiko reputasi dilakukan berdasarkan parameter pengaruh reputasi dari pemilik bank dan perusahaan terkait, pelanggaran etika bisnis, kompleksitas produk dan kerja sama bisnis Bank, frekuensi, materialitas, dan eksposur pemberitaan negatif Bank. Bank berupaya menjalankan bisnis akan selalu memperhatikan dan menerapkan etika bisnis dengan didukung kredibilitas, serta meningkatkan indeks kepuasan nasabah dan standar pelayanan. Reputation risk assessment is based on the parameters of the influence of the relevant bank and company owners’ reputation, violations of business ethics, Bank product complexity and business cooperation, frequency, materiality, and negative bank exposure, frequency and materiality of customer complaints. The Bank in conducting business will always pay attention to and implement business ethics with the support of credibility, as well as improve the customer satisfaction index and service standards. Risiko Imbal Hasil Rate of Return Risk Risiko Imbal Hasil adalah risiko akibat perubahan tingkat imbal hasil yang dibayar Bank kepada nasabah, karena terjadi perubahan tingkat imbal hasil yang diterima Bank dari penyaluran dana yang dapat mempengaruhi perilaku nasabah dana pihak ketiga. Bank melakukan pengendalian dengan pendekatan secara emosional kepada nasabah dana pihak ketiga, sehingga perubahan tingkat imbal hasil tidak terlalu berpengaruh secara signifikan terhadap portofolio dana pihak ketiga. Rate of Return Risk is a risk due to changes in the rate of return paid by the Bank to customers because there is a change in the rate of return received by the Bank from the distribution of funds which can affect the behavior of customers of third party funds. The Bank controls with an emotional approach to customers of third party funds, so that changes in the rate of return are not significantly influential to third party fund portfolios. Risiko Investasi Investment Risk Risiko Investasi (khusus Unit Usaha Syariah) adalah risiko akibat Bank ikut menanggung kerugian usaha nasabah yang dibiayai bagi hasil berbasis profit and loss sharing. Dalam rangka mengendalikan risiko investasi, Bank melakukan pemantauan terhadap pembiayaan bagi hasil berbasis profit and loss sharing dalam bentuk pembiayaan Mudharabah dan Musyarakah. Investment Risk (specifically Sharia Business Unit) is a risk as a result of the Bank taking responsibility for business losses of its customers in profit-loss sharing loans. In order to control investment risks, the Bank monitors profit and loss sharing loans in the form of Mudharabah and Musyarakah loans. 2021 Annual Report
450. 448 Tata Kelola Perusahaan Penilaian Risiko Risk Assessment Hasil penilaian Profil Risiko secara self assessment Bank BPD DIY pada tahun 2021 adalah pada Peringkat 2 , dengan rincian sebagai berikut: The results of the self-assessment of the Risk Profile by Bank BPD DIY in 2021 is at Rank 2, with the following details: Jenis Risiko Risk Type Juni 2021 June 2021 Desember 2021 December 2021 Inheren KPMR Inheren KPMR Risiko Kredit / Credit Risk 2 2 2 2 Risiko Pasar / Market Risk 1 2 1 2 Risiko Likuiditas / Liquidity Risk 1 2 1 2 Risiko Operasional / Operational Risk 2 3 2 3 Risiko Hukum / Legal Risk 1 2 1 2 Risiko Strategik / Strategic Risk 2 3 2 3 Risiko Kepatuhan / Compliance Risk 1 2 1 2 Risiko Reputasi / Reputational Risk 1 2 1 2 Peringkat / Rating 2 2 2 2 Evaluasi Pelaksanaan Manajemen Risiko Evaluation of Management Direksi dan Dewan Komisaris maupun Komite Pemantau Risiko senantiasa melakukan evaluasi atas efektivitas pelaksanaan manajemen risiko yang dilakukan melalui evaluasi terhadap Rencana Bisnis Bank (RBB), Laporan Penilaian Profil Risiko, Laporan Penilaian Tingkat Kesehatan Bank, serta Laporan Direktur Kepatuhan. The Board of Directors and the Board of Commissioners as well as the Risk Monitoring Committee constantly evaluated the effectiveness of risk management implementation through evaluation of the Bank’s Business Plan (RBB), Risk Profile Assessment Report, Bank Soundness Level Assessment Report, and Compliance Director Report. Dalam melakukan evaluasi atas efektivitas sistem manajemen risiko maka Bank melakukan upaya mitigasi risiko yang berprinsip kehati-hatian, Bank juga memberlakukan kebijakan-kebijakan pendukung, antara lain kebijakan tentang kewenangan memutus kredit, kebijakan tentang kewenangan penempatan dana, kebijakan tentang pengeluaran biaya, kebijakan tentang pengeluaran kas; kebijakan tentang BMPK, kebijakan tentang KPMM, dan kebijakan tentang NPL. Selain itu, Bank secara rutin melakukan pengukuran risiko dengan menilai parameter-parameter yang ada dalam aktivitas bisnis Bank, antara lain dengan melakukan stress testing dan back testing. Dalam melaksanakan fungsi pengendalian risiko suku bunga dan risiko likuiditas, Bank menerapkan Asset and Liabilities Management (ALMA) yang secara rutin dibahas dalam rapat ALCO. Bank juga melakukan pemantauan pelaksanaan ORSA (Operating Risk Self Assessment) dan LED (Loss Event Database). Evaluasi dilakukan dengan mengkaji kembali relevansi key risk indicator dengan aktivitas operasional. Berdasarkan evaluasi yang telah dilakukan menunjukkan bahwa manajemen risiko di Bank BPD DIY selama tahun 2021 telah memadai. In evaluating the effectiveness of the risk management system, the Bank made risk mitigation efforts based on the principle of prudence; the Bank also implemented supporting policies, including policies regarding the authority to decide on credit, policies on the authority to place funds, policies on cost expenditures, policies on spending cash; policy on LLL, policy on KPMM, and policy on NPL. In addition, the Bank routinely measured risk by assessing parameters in the Bank’s business activities, among others by performing stress testing and back testing. In carrying out the functions of controlling interest rate risk and liquidity risk, the Bank implemented Asset and Liabilities Management (ALMA) which was routinely discussed in ALCO meetings. Bank also monitored the implementation of ORSA (Operating Risk Self-Assessment) and LED (Loss Event Database). Evaluation was done by reviewing the relevance of key risk indicators to operational activities. Based on the evaluation that has been carried out, it shows that risk management at Bank BPD DIY during 2021 has been adequate. Laporan Tahunan 2021 Implementation of Risk
451. 449 Corporate Governance Fungsi Kepatuhan Compliance Function Mengacu pada POJK Nomor 46 /POJK.03/2017 tanggal 12 Juli 2017, tentang Pelaksanaan Fungsi Kepatuhan Bank Umum, Direktur yang membawahkan Fungsi Kepatuhan memiliki kedudukan independen dalam tugasnya yang mencakup: 1. Merumuskan strategi guna mendorong terciptanya Budaya Kepatuhan Bank. 2. Mengusulkan kebijakan kepatuhan atau prinsip-prinsip kepatuhan yang akan ditetapkan oleh Direksi. 3. Menetapkan sistem dan prosedur kepatuhan yang akan digunakan untuk menyusun ketentuan dan pedoman internal Bank. 4. Memastikan bahwa seluruh kebijakan, ketentuan, sistem, dan prosedur, serta kegiatan usaha yang dilakukan Bank telah sesuai dengan ketentuan Otoritas Jasa Keuangan dan ketentuan peraturan perundang-undangan, termasuk Prinsip Syariah bagi bank umum syariah dan unit usaha syariah. 5. Meminimalkan risiko kepatuhan bank. 6. Melakukan tindakan pencegahan agar kebijakan dan/atau keputusan yang diambil Direksi Bank atau pimpinan kantor cabang dari bank yang berkedudukan di luar negeri tidak menyimpang dari ketentuan Otoritas Jasa Keuangan dan ketentuan peraturan perundang-undangan. 7. Melakukan tugas lain yang terkait Fungsi Kepatuhan. Referring to POJK Number 46/POJK.03/2017 dated July 12, 2017, regarding the Implementation of the Compliance Function of Commercial Banks, the Director in charge of the Compliance Function has an independent position in the duties to: 1. Formulate strategies to encourage the creation of a Bank Compliance Culture. 2. Propose compliance policies or compliance principles to be determined by the Board of Directors. 3. Establish compliance systems and procedures that will be used to formulate the Bank’s internal provisions and guidelines. 4. Ensure that all policies, provisions, systems and procedures, as well as business activities carried out by the Bank are in accordance with the provisions of the Financial Services Authority and the provisions of laws and regulations, including Sharia Principles for sharia commercial banks and sharia business units. 5. Minimize bank compliance risk. 6. Take preventive measures so that the policies and/or decisions taken by the Board of Directors of the Bank or the head of the branch office of a bank domiciled abroad do not deviate from the provisions of the Financial Services Authority and the provisions of laws and regulations. 7. Perform other duties related to the Compliance Function. Dalam rangka memperlancar jalannya fungsi kepatuhan, telah ditetapkan langkah-langkah untuk memantau kepatuhan, yaitu dengan melakukan langkah-langkah pemantauan terhadap: 1. Keputusan melalui Rapat Komite 2. Keputusan tanpa melalui Rapat Komite 3. Prinsip Kehati-hatian dalam kegiatan operasional Bank konvensional maupun syariah 4. Tugas Satuan Kerja Audit Intern 5. Perjanjian dan Komitmen Bank dan Unit Usaha Syariah dengan regulator 6. Kepatuhan pelaporan kepada regulator In order to expedite the compliance function, steps to monitor compliance have been established, namely by taking steps to monitor: 1. Decision through Committee Meeting 2. Decisions without going through the Committee Meeting 3. Prudential Principles in the operational activities of conventional and sharia banks 4. Internal Audit Task Force 5. Agreements and Commitments of Banks and Sharia Business Units with regulators 6. Compliance reporting to regulators Direktur Kepatuhan memastikan kepatuhan Bank terhadap ketentuan regulator dan peraturan perundang-undangan yang berlaku yaitu mengenai perhitungan atau analisis CAR, GWM, NPL, KAP, BMPK, CKPN dan Anti Pencucian Uang dan Pencegahan Pendanaan Terorisme. Adapun beberapa hal yang menjadi perhatian Direktur Kepatuhan, seperti yang tercantum dalam peraturan Bank Indonesia, Otoritas Jasa Keuangan tentang prinsip kehati-hatian, adalah sebagai berikut: The Compliance Director ensured the Bank’s compliance with regulatory provisions and applicable laws and regulations, namely regarding the calculation or analysis of CAR, Statutory Reserves, NPL, KAP, LLL, CKPN and Anti-Money Laundering and Counter Financing of Terrorism. There were several things that the Compliance Director paid attention to, as stated in the regulations of Bank Indonesia, the Financial Services Authority regarding the precautionary principle, are as follows: 2021 Annual Report
452. 450 Tata Kelola Perusahaan Items Items CAR Status Status Memenuhi ketentuan Meet the requirements Keterangan Description CAR pada posisi Desember 2021 , sebesar 29,07 % diatas ketentuan yang ditetapkan otoritas. CAR at the position of December 2021, reached 29.07% above the provisions set by the authority. GWM Memenuhi ketentuan Meet the requirements Posisi Desember 2021, GWM, PLM dan RIM sesuai dengan ketentuan yang berlaku. December 2021 position, Statutory Reserves, PLM and RIM in accordance with applicable regulations. NPL Memenuhi ketentuan Meet the requirements NPL Gross posisi Desember 2021 adalah sebesar 2,09%, dan NPL Neto sebesar 0,44% lebih rendah dibandingkan ketentuan yaitu NPL maksimum 5%. Gross NPL position in December 2021 was 2.09%, and Net NPL was 0.44% lower than the regulation, namely the maximum NPL of 5%. BMPK Memenuhi ketentuan Meet the requirements BMPK pada posisi Desember 2021 untuk pihak terkait sesuai ketentuan yaitu sebesar setinggi-tingginya 10%. The LLL for the position of December 2021 for related parties was in accordance with the provisions, a maximum of 10%. Anti Pencucian Uang dan Pencegahan Pendanaan Terorisme Memenuhi ketentuan Meet the requirements Anti-Money Laundering and Countering the Financing of Terrorism PT. Bank BPD DIY telah memenuhi sepenuhnya Undang-Undang No. 8 Tahun 2010 tentang Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang dan POJK No.12/POJK.01/2017 tentang Penerapan Program Anti Pencucian Uang dan Pencegahan Pendanaan Terorisme ( APU dan PPT) PT. Bank BPD DIY fully complied with Law no. 8 of 2010 concerning the Prevention and Eradication of the Crime of Money Laundering and POJK No.12/POJK.01/2017 concerning the Implementation of Anti-Money Laundering and Prevention of Counter Financing of Terrorism Programs Program Anti Pencucian Uang (APU) dan Pencegahan Pendanaan Terorisme (PPT) Anti Money Laundering (APU) and Terrorism Financing Prevention Program (PPT) Semakin kompleksnya produk, aktivitas, dan teknologi informasi mengakibatkan bank menjadi rentan atas risiko dimanfaatkan dalam usaha pencucian uang dan pendanaan terorisme. Peningkatan risiko tersebut harus diimbangi dengan upaya peningkatan kualitas penerapan manajemen risiko yaitu dengan menetapkan dalam suatu buku pedoman bagi perusahaan mengenai program APU dan PPT. Dalam menjalankan program tersebut, Direktur Kepatuhan dibantu oleh UKPN (Unit Kerja Penerapan Prinsip Mengenal Nasabah) yang bersifat independen terhadap satuan kerja operasional. Unit ini bertanggung jawab mengkoordinasikan penerapan tindak pidana pencucian uang serta program prinsip mengenal nasabah yang dikenal dengan program APU dan PPT. The increasing complexity of products, activities and information technology has resulted in the vulnerability of banking industry against the risk in which the banks are utilized in money laundering and terrorism financing activities. The increase in risk must be balanced with efforts to improve the quality of risk management implementation, namely by stipulating in a guidebook for banks regarding the APU and PPT (Anti-Money Laundering and CounterTerrorism Financing) program. In carrying out such program, the Compliance Director is assisted by the UKPN (Work Unit for the Implementation of Know-Your-Customer Principle) that is independent of the operational work unit. This unit is responsible for coordinating the implementation of money laundering crime prevention (or APU-PPT Program) and KnowYour-Customer Principle. Sebagai upaya untuk menciptakan fungsi kepatuhan yang efektif dalam kaitannya mencegah dan memberantas tindak pidana pencucian uang dan pendanaan terorisme, Fungsi Kepatuhan senantiasa melakukan monitoring transaksi nasabah. Dari hasil monitoring nasabah tersebut diperoleh laporan Transaksi Keuangan Tunai (TKT) dan Transaksi Keuangan Mencurigakan (TKM) yang disampaikan kepada Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK). Pencegahan tersebut menjadi upaya Bank dalam menghadapi berbagai risiko terutama risiko reputasi, risiko hukum dan risiko operasional. As an effort to create an effective compliance function in relation to preventing and eradicating money laundering and terrorism financing, the Compliance Function always monitors customer’s transaction activities. Based on the results of monitoring, the Compliance Function is able to prepare reports on Cash Financial Transaction (TKT) and Suspicious Financial Transaction (TKM) to be submitted to the Indonesian Financial Transaction Reports and Analysis Centre (PPATK). Such prevention is the realization of Bank’s efforts in dealing with various risks, especially reputation risk, legal risk and operational risk. Laporan Tahunan 2021
453. 451 Corporate Governance Dalam rangka penerapan program APU & PPT, Bank BPD DIY telah menerapkan kebijakan sebagai berikut: 1. Pengawasan Manajemen dalam kebijakan pengorganisasian 2. Kebijakan Customer Due Diligence (CDD) dan Enhanced Due Diligence (EDD) 3. Pengelompokan nasabah menggunakan pendekatan berdasarkan risiko (Risk Based Approach) 4. Prosedur penerimaan, identifikasi dan verifikasi 5. Penetapan kriteria dan prosedur area berisiko tinggi dan Politically Exposed Person (PEP) 6. Prosedur transfer dana 7. Pemantauan dan pengkinian data nasabah 8. Sistem Informasi dan Pelaporan terintegrasi 9. Pengembangan identifikasi dan register Walk In Customer (WIC) 10. Cash Transaction Report (CTR) dan Suspicious Transaction Report (STR) 11. Sanksi atas pelanggaran ketentuan APU & PPT dan ketentuan perundang-undangan 12. Pelatihan pegawai dan penatausahaan dokumen in the implementation of AML & CFT program, PT. Bank BPD DIY has applied the following policies: 1. Management Supervision in the organizational policy. 2. Customer Due Diligence (CDD) and Enhanced Due Diligence (EDD) Policy . 3. Customer grouping using the Risk-Based Approach. Pada tahun 2021, Bank BPD DIY telah mengikutsertakan pegawai dalam pelatihan berkaitan dengan penerapan APU dan PPT, yaitu sebagai berikut: In 2021, Bank BPD DIY has included employees in training related to the implementation of AML and CFT, namely as follows: No Tanggal Date 4. Procedure for admission, identification and verification. 5. Stipulation of the high risk area criteria and Politically Exposed Person (PEP) criteria and procedure. 6. Fund transfer procedure. 7. Monitoring and updating of customer data. 8. Information and Reporting System . 9. Development of Walk In Customer (WIC) identification and registers 10. Cash Transaction Report (CTR) and Suspicious Transaction Report (STR). 11. Sanction on violation of the AML and CFT provisions and laws and regulations. 12. Employee training and document administration Pelatihan Training Jumlah Peserta Number of participants 1 19 Januari 2021 January 19, 2021 E-Learning APU PPT Batch 1 Asbanda E-Learning APU PPT Batch 1 Asbanda 22 orang / persons 2 20 Januari 2021 January 20, 2021 E-Learning APU PPT Batch 2 Asbanda E-Learning APU PPT Batch 2 Asbanda 21 orang / persons 3 22 Januari 2021 January 22, 2021 E-Learning APU PPT Batch 3 Asbanda E-Learning APU PPT Batch 3 Asbanda 25 orang /persons 4 25 Januari 2021 January 25, 2021 E-Learning APU PPT Batch 4 Asbanda E-Learning APU PPT Batch 4 Asbanda 19 orang / persons 5 9 s.d. 10 Maret 2021 March 9-10, 2021 Pembekalan Uji Sertifikasi Kepatuhan dan APU PPT Level I Provision of Level I Compliance Certification Tests and APU PPT 4 orang / persons 6 16 s.d. 17 Maret 2021 March 16-17, 2021 Pembekalan Uji Sertifikasi Kepatuhan dan APU PPT Level II Provision of Level II Compliance and APU PPT Certification Tests 6 orang / persons 7 7 s.d. 8 April 2021 April 7-8, 2021 Pembekalan Uji Sertifikasi Kepatuhan dan APU PPT Level I Provision of Level I Compliance Certification Tests and APU PPT 17 orang / persons 8 26 s.d. 27 April 2021 April 26-27, 2021 9 24 Juni 2021 June 24, 2021 E-Learning APU PPT Asbanda E-Learning APU PPT Asbanda 21 orang / persons 10 26 Agustus 2021 August 26, 2021 E-Learning APU PPT Batch I oleh Asbanda E-Learning APU PPT Batch I by Asbanda 35 Orang / persons 11 27 Agustus 2021 August 27, 2021 E-Learning APU PPT Batch II oleh Asbanda APU PPT Batch II E-Learning by Asbanda 35 orang / persons 12 31 Agustus 2021 s.d. 2 September 2021 August 31, 2021-September 2, 2021 Pembekalan Uji Sertifikasi Kepatuhan dan APU PPT Level II (daringFKDKP) Provision of Level II Compliance Certification Tests and APU PPT (online-FKDKP) Pembekalan Uji Sertifikasi Kepatuhan dan APU PPT Level II (daringLPPI) Provision of Level II Compliance Certification Test and APU PPT (online-LPPI) 17 orang / persons 3 orang / persons 2021 Annual Report
454. 452 Tata Kelola Perusahaan No Tanggal Date Pelatihan Training Jumlah Peserta Number of participants 9 orang / persons 13 8 s.d. 9 September 2021 September 8-9, 2021 Pembekalan Uji Sertifikasi Kepatuhan dan APU PPT Level I (daringFKDKP) Provision of Level I Compliance Certification Test and APU PPT (online-FKDKP) 14 15 September 2021 September 15, 2021 APU PPT Awareness (LPPI) APU PPT Awareness (LPPI) 20 orang / persons Penerapan Program APU PPT di Sektor Jasa Keuangan sebagai Pencegahan TPPU yang berasal dari Tindak Pidana Kehutanan dan Tindak Pidana Lingkungan Hidup 15 18 Oktober 2021 October 18, 2021 16 4 November 2021 November 4, 2021 Gratifikasi dan Anti-Korupsi di Industri Jasa Keuangan Gratification and Anti-Corruption in the Financial Services Industry 17 17 November 2021 November 17, 2021 Refreshment Aplikasi Anti Money Laundering (SiAMEL) Refreshment Aplikasi Anti Money Laundering (SiAMEL) 1 orang / persons Implementation of the AML and CFT Program in the Financial Services Sector as a Prevention of Money Laundering Derived from Forestry Crimes and Environmental Crimes Program kerja tahun 2021 yang telah dilaksanakan yaitu: 1. Pemantauan kepatuhan guna mendorong terciptanya budaya kepatuhan Bank. 2. Pemantauan kepatuhan terhadap pelaporan kepada pihak eksternal. 3. Pemantauan kepatuhan terhadap rencana pemberian kredit dan pembiayaan, restrukturisasi serta hapus buku dan hapus tagih. 4. Kajian terhadap rancangan/rencana keputusan. 5. Koordinasi dengan Dewan Pengawas Syariah terkait pelaksanaan fungsi kepatuhan terhadap prinsip syariah. 2 orang / persons 201 orang / persons The 2021 work programs that have been implemented are: 1. Compliance monitoring to encourage the creation of the Bank’s compliance culture. 2. Monitoring compliance with reporting to external parties. 3. Monitoring compliance with plans for granting credit and financing, restructuring as well as write-offs and write-offs. 6. Pemantauan kepatuhan terhadap komitmen Bank yang meliputi tindak lanjut temuan internal maupun eksternal. 7. Pelaksanaan fungsi pembinaan, sosialisasi, dan konsultasi pelaksanaan fungsi kepatuhan pada unit-unit organisasi Bank. 8. Penerapan APU & PPT meliputi program single Customer Information File (CIF), pengkinian data nasabah, strategi dan kebijakan APU & PPT, pengembangan Sumber Daya Manusia, dan Pelaporan kepada PPATK. 9. Pengembangan sistem pelaporan transaksi keuangan terintegrasi 10. Pengembangan sistem identifikasi nasabah 4. Reviewing the design/decision plan. 5. Coordination with the Sharia Supervisory Board regarding the implementation of the compliance function with sharia principles. 6. Monitoring compliance with the Bank’s commitments which includes follow-up on internal and external findings. 7. Implementation of the function of fostering, socializing, and consulting on the implementation of the compliance function in the Bank’s organizational units. 8. The implementation of APU & PPT includes the single Customer Information File (CIF) program, updating customer data, APU & PPT strategies and policies, developing Human Resources, and Reporting to PPATK. 9. Development of an integrated financial transaction reporting system 10. Customer identification system development Perkara Penting Important Cases Tabel Perkara Penting Table of Important Cases Perkara Penting Important Cases No. Jumlah Total Perdata Civil Pidana Criminal 1. Telah Selesai (telah mempunyai kekuatan hukum yang tetap) Completed (has had permanent legal force) - - 2. Dalam proses penyelesaian In the process of completion 5 - 5 - Total Laporan Tahunan 2021
455. 453 Corporate Governance Perkara Penting yang Dihadapi Perusahaan Important Cases Faced by the Company Tabel Perkara Penting yang Dihadapi Perusahaan Table of Important Cases Facing the Company No Pokok Perkara / Gugatan Main Case / Lawsuit 1 Gugatan perlawanan sita jaminan Warrant confiscation lawsuit 2 Wanprestasi Default 3 Gugatan Sita Jaminan Permohonan Tidak Pemindah tanganan aset jaminan Claim for Seizure of Collateral Application No Transfer of collateral assets 4 Gugatan Sita Jaminan Warrant Confiscation Lawsuit 5 Gugatan Sita Jaminan Warrant Confiscation Lawsuit Status Penyelesaian Completion Status Proses Kasasi di Mahkamah Agung Cassation Process at the Supreme Court Proses Kasasi di Mahkamah Agung Cassation Process at the Supreme Court Proses Kasasi di Mahkamah Agung Cassation Process at the Supreme Court Selesai/Dinyatakan Gugur Oleh Pengadilan Negeri Sleman Risiko yang dihadapi dan nilai nominal tuntutan/ gugatan The risks faced and the nominal value of the claim/lawsuit Sanksi yang dikenakan kepada perusahaan Sanctions imposed on the company Pengaruhnya terhadap kondisi Perusahaan The effect on the condition of the company - - - - - - - - - - - - - - - Completed/Declared Failed by the Sleman District Court Proses Banding di Pengadilan Tinggi Yogyakarta Appeal Process at Yogyakarta High Court Permasalahan Hukum yang Sedang Dihadapi Dewan Komisaris dan Direksi yang Sedang Menjabat Legal Problems Faced by Commissioners and Directors Selama tahun 2021, tidak terdapat permasalahan hukum yang sedang dihadapi oleh Dewan Komisaris dan Direksi yang sedang menjabat. In 2021, there were no legal problems being faced by the current Board of Commissioners and Directors. Permasalahan Hukum yang Sedang Dihadapi Anak Perusahaan Legal Problems Faced by Subsidiaries Sampai dengan 31 Desember 2021, Bank tidak memiliki anak perusahaan sehingga tidak terdapat informasi mengenai permasalahan hukum yang sedang dihadapi anak perusahaan. the Board of As of December 31, 2021, the Bank does not have a subsidiary, so there is no information regarding legal issues that the subsidiary is currently facing. Sanksi Administratif yang Dikenakan Kepada Perusahaan, Anggota Dewan Komisaris dan Direksi Oleh Otoritas Pasar Modal dan Otoritas Lainnya Administrative Sanctions to Companies, Members of the Board of Commissioners and the Board of Directors by Capital Market Authorities and Other Authorities Selama tahun 2021, terdapat 1 (satu) sanksi administratif yang dikenakan kepada Bank yaitu keterlambatan laporan Dewan Selama tahun 2021, terdapat 1 (satu) sanksi administratif yang dikenakan kepada Bank yaitu keterlambatan laporan Dewan Komisaris ke OJK. Selain itu, tidak terdapat sanksi administratif yang dikenakan kepada anggota Dewan Komisaris dan Direksi. Komisaris ke OJK. Selain itu, tidak terdapat sanksi administratif yang dikenakan kepada anggota Dewan Komisaris dan Direksi. 2021 Annual Report
456. 454 Tata Kelola Perusahaan Akses Informasi dan Data Perusahaan Access to Company Information and Data Dengan berlandaskan prinsip transparansi , Bank berkomitmen untuk senantiasa menyediakan akses informasi seluas-luasnya kepada para pemegang saham dan pemegang kepentingan lainnya melalui situs resmi maupun laporan-laporan yang diterbitkan secara berkala, baik Laporan Auditor Independen, Laporan Tahunan, Siaran Pers, maupun laporan dari media komunikasi lainnya. Based on the principle of transparency, the Bank is committed to always providing the widest possible access to information to shareholders and other stakeholders through the official website and periodically published reports, both Independent Auditor Reports, Annual Reports, Press Releases, and reports from the media. other communications. Indarti Sekretaris Perusahaan www.bpddiy.co.id humas@bpddiy.co.id (0274) 561614 (0274) 562303 Sosial Media: Instagram: @bpddiy Facebook: Bank BPD DIY Twitter: @bpddiy_official Indarti Sekretaris Perusahaan www.bpddiy.co.id humas@bpddiy.co.id (0274) 561614 (0274) 562303 Media Social: Instagram: @bpddiy Facebook: Bank BPD DIY Twitter: @bpddiy_official Siaran Pers Press Conference Press Release Press Release Media Media Ciptakan Entrepreneur Muda Bank BPD DIY bersinergi dengan PT Widodo Makmur Perkasa Create Young Entrepreneurs Bank BPD DIY in synergy with PT Widodo Makmur Perkasa - - - - Kedautalan Rakyat Harian Jogja Tribun Jogja Radar Jogja Pegawai Bank BPD DIY Cabang Bantul Terima Vaksinasi COVID-19 Bank BPD DIY Bantul Branch Employees Received COVID-19 Vaccination - - - - Kedautalan Rakyat Harian Jogja Tribun Jogja Radar Jogja KPR Sejahtera FLPP Bank BPD DIY Mudahkan Masyarakat Miliki Rumah Idaman KPR Prosperous FLPP Bank BPD DIY Make it Easy for People to Own Their Dream House - - - - Kedautalan Rakyat Harian Jogja Tribun Jogja Radar Jogja Bank BPD DIY semakin mengokohkan dirinya sebagai bank dengan reputasi sangat baik Bank BPD DIY strengthened as a bank with a very good reputation - - - - Kedautalan Rakyat Harian Jogja Tribun Jogja Radar Jogja Pegawai Bank BPD DIY ikuti Vaksinasi Covid-19 Bank BPD DIY employees participated in the Covid-19 Vaccination - - - - Kedautalan Rakyat Harian Jogja Tribun Jogja Radar Jogja Dukung Pencegahan Stunting Bank BPD DIY Serahkan Bantuan Melalui BKKBN DIY Support Prevention of Stunting Bank BPD DIY Submitted Aid Through BKKBN DIY - - - - Kedautalan Rakyat Harian Jogja Tribun Jogja Radar Jogja Setahun Pandemi Covid-19 Penyaluran Kredit Bank BPD DIY Tumbuh Positif A Year of the Covid-19 Pandemic Loans Distribution of BPD DIY Bank Grew Positively - - - - Kedautalan Rakyat Harian Jogja Tribun Jogja Radar Jogja Semangat Berbagi Ditengah Pandemi Bank BPD DIY Salurkan 101 Hewan Kurban Sambut Hari Raya Idul Adha 1442 H - - - - Kedautalan Rakyat Harian Jogja Tribun Jogja Radar Jogja - - - - Kedautalan Rakyat Harian Jogja Tribun Jogja Radar Jogja The Spirit of Sharing Amid the Pandemic BPD DIY Bank Distributed 101 Sacrificial Animals to Welcome Eid Al-Adha 1442 H Bank BPD DIY Beri Layanan 24 Jam Kepada Nasabah Bank BPD DIY Provided 24-Hour Service To Customers Laporan Tahunan 2021
457. 455 Corporate Governance Press Release Press Release Media Media Bank BPD DIY Jadi Sentra Vaksinasi Pelajar Kota Yogyakarta Bank BPD DIY Became Yogyakarta City Student Vaccination Center - - - - Kedautalan Rakyat Harian Jogja Tribun Jogja Radar Jogja Kinerja “Sangat Bagus” 25 Tahun Tanpa Jeda, Bank BPD DIY Kembali Raih Penghargaan Infobank Award 2021 “Excellent” Performance for 25 Years Without Pause, Bank BPD DIY Again Won Infobank Award 2021 - - - - Kedautalan Rakyat Harian Jogja Tribun Jogja Radar Jogja Tandatangani Kerjasama Bank BPD DIY dan Dinas Pariwisata Bersinergi Pulihkan Pariwisata DIY Sign Cooperation Bank BPD DIY and Tourism Office Synergize to Restore DIY Tourism - - - - Kedautalan Rakyat Harian Jogja Tribun Jogja Radar Jogja Tingkatkan Literasi Keuangan Pelajar Bank BPD DIY, OJK DIY, TPKAD DIY dan Pemerintah Daerah Daerah Istimewa Yogyakarta Selenggarakan Webinar Literasi Keuangan dan Wirausaha Improving Student Financial Literacy Bank BPD DIY, FSA DIY, TPKAD DIY and Government of Special Region of Yogyakarta Held Financial Literacy and Entrepreneurial Webinars - - - - Kedautalan Rakyat Harian Jogja Tribun Jogja Radar Jogja Perluas Akses Perbankan, Bank BPD DIY Lengkapi Agen dengan EDC Mini ATM Expanding Banking Access, Bank BPD DIY Completed Agents with EDC Mini ATMs - - - - Kedautalan Rakyat Harian Jogja Tribun Jogja Radar Jogja Sambut HUT ke-60 Bank BPD DIY Gelar Do’a Bersama Welcoming the 60th Anniversary of Bank BPD DIY Held a Joint Prayer - - - - Kedautalan Rakyat Harian Jogja Tribun Jogja Radar Jogja Perkuat Sinergi Bank BPD DIY dan Pemkab Bantul Tandatangani MoU Strengthening Synergy of Bank BPD DIY and Bantul Regency Government Signed MoU - - - - Kedautalan Rakyat Harian Jogja Tribun Jogja Radar Jogja Bayar Listrik Pakai BPD DIY Mobile, Mudah dan Praktis Paying Electricity Using BPD DIY Mobile, Easy and Practical - - - - Kedautalan Rakyat Harian Jogja Tribun Jogja Radar Jogja Transparansi Penyampaian Laporan Transparency for Report Submission Jenis Laporan Type of Report No. Tujuan Objectives 1. Laporan Tahunan / Annual report OJK / FSA 2. Laporan Keuangan / Financial statements OJK/Bank Indonesia FSA/Bank Indonesia 3. Laporan Tata Kelola Perusahaan / Corporate Governance Report OJK / FSA 4. Laporan Pelaksanaan Tata Kelola Perusahaan – Unit Usaha Syariah Corporate Governance Implementation Report – Sharia Business Unit OJK / FSA 5. Laporan Profil Risiko / Risk Profile Report OJK / FSA 6. Laporan Tingkat Kesehatan Bank / Bank Soundness Level Report OJK / FSA 7. Laporan ICCAP / ICCAP report OJK / FSA 8. Laporan Pelaksanaan Tugas Direktur Kepatuhan / Compliance Director Duties Implementation Report OJK / FSA 9. Laporan lalu Lintas Devisa / Foreign Exchange Traffic Report Bank Indonesia 10. Laporan Perkembangan Tabungan Simpel / Simple Savings Progress Report OJK / FSA 11. Laporan Exchange Of Information / Exchange Of Information Report Direktorat Jenderal Pajak Directorate General of Taxation 12. Laporan Sistem Penyampaian Informasi Nasabah Asing Report on Foreign Customer Information Submission System OJK / FSA 13. Laporan Perubahan Komposisi Kepemilikan / Ownership Composition Change Report OJK / FSA 14. Laporan Perubahan Setoran Modal / Capital Deposit Change Report OJK / FSA 2021 Annual Report
458. 456 Tata Kelola Perusahaan Jenis Laporan Type of Report No . Tujuan Objectives 15. Laporan Berkala Bank Umum Konvensional / Conventional Commercial Bank Periodic Report Bank Indonesia 16. Laporan Kecukupan Modal Minimum / Minimum Capital Adequacy Report OJK / FSA 17. Laporan Leverage Ratio / Leverage Ratio Report OJK / FSA 18 Laporan Bulanan Bank Umum / Commercial Bank Monthly Report Bank Indonesia Kode Etik Code of Conduct Meningkatnya kompleksitas kegiatan usaha Bank memberikan dampak yang sangat besar terhadap eksposur risiko, maka diperlukan upaya untuk memitigasi risiko kegiatan usaha Bank, baik yang bersifat preventif (ex-ante) maupun kuratif (ex-post). Salah satu memitigasi risiko adalah dengan menetapkan nilai, perilaku, dan tindakan yang mendukung terciptanya budaya kepatuhan terhadap ketaatan Otoritas Jasa Keuangan dan peraturan perundang-undangan yang berlaku termasuk penerapan prinsip syariah bagi Unit Usaha Syariah. The increasing complexity of the Bank’s business activities has had a huge impact on risk exposure, so efforts are needed to mitigate the risks of the Bank’s business activities, both preventive (ex-ante) and curative (ex-post). One of the mitigating risks is by establishing values, behaviors and actions that support the creation of a culture of compliance with the compliance of the Financial Services Authority and applicable laws and regulations including the application of sharia principles for Sharia Business Units. Bank telah menyusun Pedoman Kode Etik Pengurus dan Pegawai Bank BPD DIY yang merupakan komitmen Pengurus dan Pegawai untuk mewujudkan visi dan misi Bank BPD DIY secara profesional dan beretika tinggi. Tujuan dari penyusunan Kode Etik antara lain: The Bank has developed the Code of Conducts for the Management and Employees of Bank BPD DIY as a commitment of the Management and Employees to realize the vision and mission of Bank BPD DIY in a professional and high ethical manner. The objectives of the preparation of the Code of Ethics are: 1. Increasing awareness and providing guidance for the management and employees in the company in carrying out daily activities and in making business decisions. Encouraging concern for ethical issues in daily business activities and upholding values such as Trust, Openness, Honesty, and Accountability in every agreement. 1. Meningkatkan kepedulian dan memberikan panduan bagi manajemen dan pegawai di perusahaan dalam melakukan kegiatan keseharian dan dalam membuat keputusan bisnis. Memacu kepedulian terhadap isu etika dalam keseharian aktivitas bisnis dan menunjang Nilai seperti Kepercayaan, Keterbukaan, Kejujuran, dan Akuntabilitas dalam setiap kesepakatan. 2. Mempromosikan dan menjaga standar etika yang tinggi, patuh pada peraturan perundang-undangan, menghormati kebudayaan lokal dan nasional, serta menjamin kode etik ini diperhatikan dan melekat pada pegawai perusahaan. 3. Membangun kerangka kerja perilaku profesional dan bertanggungjawab untuk berprestasi bagi semua pegawai di perusahaan. 4. Menanamkan kejelasan dan prinsip-prinsip realitas kepada Manajemen, Pimpinan, dan Pegawai dalam memformulasikan dan mengimplementasikan kode etik sebagai bagian dari Budaya Perusahaan. 2. Promoting and maintaining high ethical standards, complying with laws and regulations, respecting local and national cultures, and ensuring that this code of conducts is upheld and instilled among the employees;. 3. Developing professional and accountable behavior among the employees towards the utmost attainment. 4. Instilling clarity and reality principles to the Management, Leaders and Employees in formulating and implementing the code of conducts as part of the Corporate Culture. Pokok-Pokok Kode Etik Core of Code of Conduct Kode Etik Bank BPD DIY mengatur tentang etika kerja yang merupakan tuntutan etika bagi pengurus dan pegawai Bank BPD DIY dalam menjalankan fungsi dan tugasnya guna mencapai dan mewujudkan Pilar-Pilar Budaya Kerja serta Perilaku Pegawai. Etika Kerja di Bank BPD DIY terdiri dari: 1. Patuh dan taat pada ketentuan perundangan dan peraturan yang berlaku. The BPD DIY Bank Code of Ethics regulates work ethics which is an ethical requirement for the management and employees of Bank BPD DIY in carrying out their functions and duties in order to achieve and realize the Work Culture Pillars and Employee Behavior. Work Ethics at Bank BPD DIY consists of: 1. Obeying the provisions of the prevailing laws and regulations. Laporan Tahunan 2021
459. 457 Corporate Governance 2 . Melakukan pencatatan yang benar mengenai segala transaksi yang berkenaan dengan kegiatan Bank. 3. Menghindarkan diri dari persaingan yang tidak sehat. 4. Tidak menyalahgunakan wewenang untuk kepentingan pribadi. 5. Menghindarkan diri dari keterlibatan pengambilan keputusan dalam hal terdapat pertentangan kepentingan. 6. Menjaga kerahasiaan nasabah dan Bank. 7. Memperhitungkan dampak merugikan dari setiap kebijakan yang ditetapkan Bank terhadap keadaan ekonomi, sosial dan lingkungan. 8. Tidak menerima hadiah atau imbalan untuk memperkaya diri dan keluarganya. 9. Tidak melakukan perbuatan tercela yang dapat merugikan citra profesinya. 2. Carrying out correct recording of all transactions relating to Bank activities. 3. Avoiding unfair competition. 4. Not abusing authority for personal gain. Kepatuhan Terhadap Kode Etik Compliance on Codes of Conduct Pengurus dan Pegawai Bank wajib mematuhi pedoman Kode Etik sebagai pedoman berperilaku, baik di dalam maupun di luar lingkungan Bank dengan penuh tanggung jawab berdasarkan prinsip-prinsip sebagai berikut: a. Prinsip kepatuhan kepada peraturan. Pengurus dan Pegawai Bank BPD DIY patuh dan taat pada ketentuan intern bank, peraturan Bank Indonesia dan ketentuan perundang-undangan yang berlaku. b. Prinsip kebenaran pencatatan Pengurus dan Pegawai Bank BPD DIY melakukan pencatatan seluruh transaksi secara tepat dan benar. c. Prinsip persaingan sehat Pengurus dan Pegawai Bank BPD DIY tidak diperkenankan melakukan persaingan yang sehat dalam melaksanakan tugas dan kewajibannya. d. Prinsip keselarasan kepentingan Pengurus dan Pegawai Bank BPD DIY tidak diperkenankan menempatkan diri pada posisi yang dapat menimbulkan benturan kepentingan, karena akan mempengaruhi indepedensi penilaian dan ketaatan pada asas. e. Prinsip kedisiplinan wewenang dan jabatan Pengurus dan Pegawai Bank BPD DIY tidak menyalahgunakan jabatan dan wewenang untuk kepentingan dan keuntungan pribadi dan pihak-pihak lainnya. f. Prinsip kerahasiaan Pengurus dan Pegawai Bank BPD DIY memegang teguh prinsip kerahasiaan jabatan dan Bank sesuai dengan peraturan dan kebijakan yang berlaku. g. Prinsip kehati-hatian dalam menetapkan dan mengimplikasikan kebijakan Pengurus dan Pegawai Bank BPD DIY selalu memperhitungkan dampak negatif dan positif dari setiap kebijakan yang ditetapkannya. h. Prinsip Kejujuran dan Keterbukaan Pengurus dan Pegawai Bank BPD DIY dalam menjalankan usahanya tidak diperkenankan menerima hadiah/imbalan Bank Managers and Employees must comply with the Code of Conduct guidelines as a code of conduct, both inside and outside the Bank with full responsibility based on the following principles: a. The principles of compliance with regulations. Management and Employees of Bank BPD DIY obey and obey the internal bank regulations, Bank Indonesia regulations and applicable laws and regulations. b. The principle of correctness of recording Management and Employees of Bank BPD DIY record all transactions correctly and correctly. c. The principle of fair competition Management and Employees of Bank BPD DIY are not allowed to conduct fair competition in carrying out their duties and obligations. d. The principle of alignment of interests Management and Employees of Bank BPD DIY are not allowed to place themselves in a position that may cause a conflict of interest, because it will affect independence of assessment and adherence to principles. e. The principle of discipline of authority and position The Management and Employees of Bank BPD DIY do not abuse their position and authority for personal gain and benefit from other parties. f. The principle of confidentiality Management and Employees of BPD DIY Bank uphold the principle of confidentiality of positions and the Bank in accordance with applicable regulations and policies. g. The precautionary principle in setting and implicating policies Management and Employees of Bank BPD DIY always take into account the negative and positive impacts of each of the policies they set. h. The principles of Honesty and Openness Management and Employees of Bank BPD DIY in running their business are not allowed to receive gifts/rewards that yang dapat memperkaya diri dan keluarganya. 5. Refraining from being involved in decision making in the event of a conflict of interest. 6. Maintaining customer and bank confidentiality. 7. Taking into account the adverse impacts of each policy established by the Bank on economic, social and environmental conditions. 8. Not accepting gifts or rewards to enrich themselves and their families. 9. Not committing disgraceful acts that may harm his professional image. can enrich themselves and their families. 2021 Annual Report
460. 458 i . Tata Kelola Perusahaan Prinsip kehormatan profesi Pengurus dan Pegawai Bank BPD DIY menjunjung tinggi profesi bankir, serta selalu menjaga corporate image Bank BPD DIY demi menjaga tingkat kepercayaan masyarakat terhadap keberadaan Bank BPD DIY. i. The principle of professional honor Management and Employees of Bank BPD DIY uphold the banker profession, and always maintain the corporate image of Bank BPD DIY in order to maintain the level of public trust in the existence of Bank BPD DIY. Penyebarluasan Kode Etik Dissemination of Code of Conduct Secara periodik dilakukan pengisian dan penyebarluasan kode etik dan sudah dilakukan publikasi via media Sistem Manajemen File Elektronis (SMILE). Periodically, the filling and dissemination of the code of ethics is carried out and publications have been made via the Electronic File Management System (SMILE) media. Upaya Penerapan dan Penegakan Kode Etik Implementation and Enforcement of the Code Segenap pegawai Bank BPD DIY termasuk unsur pimpinan menandatangani surat pernyataan kesanggupan untuk mentaati dan melaksanakan setiap butir Code of Conduct Bank BPD DIY secara konsisten dan penuh tanggung jawab. Surat pernyataan yang ditandatangani setiap akhir tahun sebagai evaluasi terhadap kepatuhan melaksanakan setiap butir Code of Conduct. All employees of Bank BPD DIY, including the leadership, sign a statement of commitment to obey and implement every item of the Code of Conduct of Bank BPD DIY consistently and responsibly. A statement letter signed at the end of each year as an evaluation of compliance in implementing each item of the Code of Conduct. Jenis Sanksi Pelanggaran Kode Etik Types of Sanctions for Code of Conduct Violation Jenis sanksi pelanggaran kode etik yaitu: 1. Peringatan pembinaan a. Peringatan pembinaan lisan. b. Peringatan pembinaan tertulis. c. Peringatan pembinaan tertulis kepada Unit atau Unit Kerja dengan tembusan kepada pegawai. 2. Hukuman jabatan a. Pernyataan tidak puas kepada pegawai b. Demosi kepada pegawai c. Pemberhentian/Pemutusan Hubungan Kerja kepada pegawai: - Dengan hormat - Tanpa predikat - Dengan tidak hormat Types of sanctions for violating the code of ethics are: 1. Commemoration of formation a. Oral coaching warning. b. Written coaching alert. c. Written guidance warning to the Unit or Work Unit with a copy to the employee. 2. Position sentence a. Statement of dissatisfaction to employees b. b. Demotion to employees c. Termination / Termination of Employment Relationships to employees: - With respect - Without the title - Disrespectfully Jumlah Pelanggaran dan Sanksi yang Diberikan Number of Violations and Sanctions Given Selama tahun 2021 tidak terdapat pelanggaran atas kode etik. During 2021 there were no violations of the code of ethics. Penerapan Tata Kelola Dalam Pemberian Remunerasi Bagi Bank Implementation of Governance in Provision of Remuneration for Bank Mengacu pada POJK No 45/POJK.03/2015 dan SEOJK Nomor 40/SEOJK.03/2016 tentang Penerapan Tata Kelola Dalam Pemberian Remunerasi Bagi Bank Umum, Bank BPD DIY telah melakukan penerapan tata kelola dalam pemberian Remunerasi. Penerapan tata kelola dalam pemberian Remunerasi bertujuan untuk menjaga kesehatan Bank secara individu melalui pencegahan pengambilan risiko yang berlebihan (excessive risk taking) oleh pengambil keputusan. Referring to POJK No. 45/POJK.03/2015 and SEOJK Number 40/SEOJK.03/2016 concerning the Implementation of Governance in Providing Remuneration for Commercial Banks, Bank BPD DIY implemented good governance in providing remuneration. The implementation of good governance in the provision of remuneration aimed to maintain the health of the Bank individually by preventing excessive risk taking by decision makers. Laporan Tahunan 2021
461. 459 Corporate Governance Komite Remunerasi dan Nominasi Remuneration and Nomination Committee Uraian terkait Komite Remunerasi dan Nominasi telah disajikan pada Bagian Komite Remunerasi dan Nominasi Bab Tata Kelola Perusahaan dalam Laporan Tahunan ini . A description of the Remuneration and Nomination Committee has been presented in the Remuneration and Nomination Committee Section of the Corporate Governance Chapter of this Annual Report. Proses Penyusunan Kebijakan Remunerasi Remuneration Policy Development Process Latar belakang dan tujuan kebijakan remunerasi Bank BPD DIY yaitu: 1. Dalam rangka menjaga terjadinya risiko pemberian remunerasi dalam jumlah besar. 2. Menjaga stabilitas keuangan Bank. 3. Memastikan dalam pemberian remunerasi sudah tepat sasaran dan dapat dipertanggungjawabkan ke depannya. 4. Potensi pendapatan Bank di masa yang akan datang. The background and objectives of Bank BPD DIY’s remuneration policy were to: 1. Prevent the risk of giving large amounts of remuneration. Bank melakukan kaji ulang terhadap pemberian remunerasi, jenis dan jumlah pemberian remunerasi serta mengevaluasi berdasarkan kinerja, risiko, kewajaran dengan peer group, sasaran dan strategi jangka panjang Bank, pemenuhan cadangan sebagaimana diatur dalam peraturan perundang-undangan dan potensi pendapatan Bank di masa yang akan datang. The Bank reviewed the provision of remuneration, the type and amount of remuneration and evaluates based on performance, risk, fairness with the peer group, the Bank’s long-term goals and strategies, fulfillment of reserves as regulated in laws and regulations and the Bank’s potential future income. Mekanisme pemberian remunerasi Bank yaitu dengan menetapkan skala gaji, besaran tunjangan berdasarkan tingkat jabatan, sehingga tidak muncul intervensi ataupun tekanan terhadap unit control terkait pemberian remunerasi. The mechanism for providing the Bank’s remuneration was by setting a salary scale, the amount of allowances based on the level of position, so that there was no intervention or pressure on the control unit related to remuneration. Cakupan Kebijakan Remunerasi dan Implementasinya per Unit Bisnis, per Wilayah dan pada Perusahaan anak atau Kantor Cabang yang Berlokasi di Luar Negeri Scope of Remuneration Policy and its Implementation per Business Unit, per Region and in Subsidiaries or Branch Offices Located Abroad Bank BPD DIY menerapkan remunerasi berdasarkan pada golongan atau tingkat pangkat, maka dalam implementasinya pemberian remunerasi akan sama baik di unit bisnis, wilayah dan/atau kantor cabang. Bank BPD DIY applied remuneration based on class or level of rank, so in its implementation the remuneration was the same in business units, regions and/or branch offices. Remunerasi Dikaitkan dengan Risiko Remuneration Associated with Risk Bank BPD DIY menetapkan 1 (satu) jenis risiko utama dalam menetapkan kebijakan remunerasi yaitu risiko kredit. Pelaksanaan tata kelola dalam pemberian Remunerasi di Bank BPD DIY menggunakan Risiko Kredit sebagai risiko utama dalam penerapan Remunerasi. Pengambilan Risiko Kredit sebagai risiko utama dalam penerapan Remunerasi dikarenakan bisnis Bank BPD DIY saat ini masih dominan dalam bentuk penyaluran kredit, sehingga Risiko Kredit menjadi risiko yang paling berpengaruh untuk dikaitkan dengan Remunerasi. Risiko Kredit tidak memiliki dampak secara langsung pada Remunerasi yang Bersifat Tetap sedangkan untuk Remunerasi yang Bersifat Variabel akan memiliki dampak berupa pengurangan ataupun penangguhan Bank BPD DIY stipulated 1 (one) main type of risk in determining the remuneration policy, namely credit risk. The implementation of governance in providing remuneration at Bank BPD DIY used Credit Risk as the main risk in implementing Remuneration. Taking Credit Risk as the main risk in implementing Remuneration because the current business of Bank BPD DIY was still dominant in the form of lending, so Credit Risk was the most influential risk to be associated with Remuneration. Credit Risk did not have a direct impact on Fixed Remuneration while Variable Remuneration had an impact in the form of reduction or suspension (malus) of Variable Remuneration payments. 2. Maintain the Bank’s financial stability. 3. Ensure that remuneration is right on target and can be accounted for in the future. 4. The Bank’s income potential in the future. (malus) pembayaran Remunerasi yang Bersifat Variabel. 2021 Annual Report
462. 460 Tata Kelola Perusahaan Pengukuran Kinerja Dikaitkan dengan Remunerasi Performance Measurement Associated Remuneration Metode dalam mengaitkan Remunerasi individu dengan kinerja Bank , kinerja unit kerja, dan kinerja individu diatur dalam Surat Keputusan Direksi tentang Sistem Manajemen Kinerja (SMK) No. 0032/KP 1006 Tanggal 23 Januari 2017 tentang Sistem Manajemen Kinerja. Bagi pegawai, apabila kinerja yang disepakati tidak dapat tercapai maka penerimaan Remunerasi yang Bersifat Variabel hanya akan diberikan sebesar 75%. Bagi pihak yang ditetapkan menjadi MRT pembayaran Remunerasi yang Bersifat Variabel akan ditangguhkan sebesar 5% apabila rasio NPL Netto melebihi 5%, pembayaran atas penangguhan Remunerasi tersebut akan dibayarkan selama 3 tahun secara prorata sesuai dengan Surat Keputusan Direksi Nomor 0362/ KP 1006 tanggal 30 Desember 2017 dan Surat Edaran Direksi Nomor 0149/KP 1006 tanggal 23 Desember 2020 tentang Penerapan Tata Kelola Pemberian Remunerasi Yang Bersifat Variabel. Penangguhan pembayaran Remunerasi yang Bersifat Variabel juga dilakukan pada pegawai yang sedang menjalani pemeriksaan dan belum terdapat keputusan hasil investigasi dari Bank. The method for linking individual remuneration to the performance of the Bank, work unit performance, and individual performance was regulated in the Decree of the Board of Directors concerning the Performance Management System (SMK) No. 0032/KP 1006 Dated January 23, 2017 regarding Performance Management System. For employees, if the agreed performance could not be achieved, the acceptance of Variable Remuneration was only given at 75%. For those designated as MRT, the payment of Variable Remuneration was deferred by 5% if the Net NPL ratio exceeded 5%, the payment for the deferred Remuneration was paid for 3 years on a prorated basis in accordance with the Decree of the Board of Directors Number 0362/KP 1006 dated December 30, 2017 and Circular Letter of the Board of Directors Number 0149/KP 1006 dated December 23, 2020 regarding the Implementation of Variable Remuneration Administration. Suspension of payment of Variable Remuneration was also carried out for employees undergoing examination, and there was no decision on the results of the investigation from the Bank. Penyesuaian Remunerasi Dikaitkan dengan Kinerja dan Risiko Remuneration Adjustment Linked to Performance and Risk Remunerasi yang Bersifat Tetap adalah Remunerasi yang tidak dikaitkan dengan kinerja dan risiko. Contoh Remunerasi yang Bersifat Tetap antara lain gaji pokok, fasilitas, tunjangan perumahan, tunjangan kesehatan, tunjangan pendidikan, tunjangan hari raya, dan pensiun. Fixed Remuneration is Remuneration that is not associated with performance and risk. Examples of Fixed Remuneration include basic salary, facilities, housing allowance, health allowance, education allowance, holiday allowance, and pension. Pemberian Remunerasi yang Bersifat Variabel merupakan bentuk apresiasi bagi beberapa orang yang mempunyai kinerja atau prestasi yang layak, Bank BPD DIY menggunakan kebijakan Malus kepada pihak yang menjadi MRT terhadap Remunerasi yang Bersifat Variabel dengan mempertimbangkan Kinerja dan Risiko Kredit berupa besaran rasio Kredit Non Performing Loan (NPL) Bank. Provision of Variable Remuneration was a form of appreciation for several people who had decent performance or achievements, Bank BPD DIY used the Malus policy to those becoming MRT against Variable Remuneration by considering Performance and Credit Risk in the form of the Non-Performing Loan (NPL) ratio ) Banks. Nama Konsultan Ekstern dan Tugas Konsultan Terkait Kebijakan Remunerasi, Apabila Bank Menggunakan Jasa Konsultan Ekstern Name of Extern Consultant and Duties of Consultant Related to the Remuneration Policy, if the Bank Used the Services if Extern Consultant Dalam menyusun kebijakan remunerasi, Bank BPD DIY menyusun secara internal dan tidak menggunakan konsultan ekstern. In preparing the remuneration policy, Bank BPD DIY prepared it internally and did not use external consultants. Paket Remunerasi dan Fasilitas yang Diterima Oleh Direksi dan Dewan Komisaris Mencakup Struktur Remunerasi dan Rincian Jumlah Nominal The Remuneration Package and Facilities Received by the Board of Directors and the Board of Commissioners Including the Remuneration Structure and Details of the Nominal Amount Paket Remunerasi dan Fasilitas yang Diterima Oleh Direksi dan Dewan Komisaris disajikan pada bagian Nominasi dan The Remuneration and Facilities Packages Received by the Board of Directors and the Board of Commissioners were Remunerasi Dewan Komisaris dan Direksi pada Bab Tata Kelola Perusahaan dalam Laporan Tahunan ini. presented in the Nomination and Remuneration section of the Board of Commissioners and the Board of Directors in the Corporate Governance Chapter of this Annual Report. Laporan Tahunan 2021 with
463. 461 Corporate Governance Remunerasi yang Bersifat Variabel Variable Remuneration Bank BPD DIY memilih bentuk Remunerasi yang Bersifat Variabel berupa Jasa Produksi dan Bonus /Hadiah Tahunan karena dianggap merupakan cerminan dari keberhasilan kegiatan usaha Bank. Dalam pemberian Remunerasi yang Bersifat Variabel tersebut, Bank BPD DIY melakukan grading berdasarkan pendekatan tugas dan tanggung jawab dalam mengambil keputusan yang berdampak signifikan terhadap profil risiko Bank. Adapun perbedaaan nilai Remunerasi yang Bersifat Variabel adalah sebagai berikut: 1. Penerimaan Remunerasi Direksi (non Direktur Utama) sebesar 90% dari Direktur Utama 2. Penerimaan Remunerasi Komisaris Utama sebesar 40% dari Direktur Utama 3. Penerimaan Remunerasi Anggota Komisaris sebesar 90% dari Komisaris Utama Bank BPD DIY chose the form of Remuneration that was Variable in the form of Production Services and Annual Bonus/ Gifts because it was considered a reflection of the success of the Bank’s business activities. In providing the Variable Remuneration, Bank BPD DIY performed grading based on the task and responsibility approach in making decisions that had a significant impact on the Bank’s risk profile. The differences in the value of the Variable Remuneration were as follows: Jumlah Direksi, Dewan Komisaris dan Pegawai yang Menerima Remunerasi yang Bersifat Variabel Selama 1 (Satu) Tahun, dan Total Nominalnya Number of Board of Directors, Board of Commissioners and Employees Receiving Variable Remuneration for 1 (One) Year, and The Total Nominal Jumlah Direksi, Dewan Komisaris, dan Pegawai yang menerima Remunerasi yang Bersifat Variabel selama 1 (satu) tahun dan total nominal sebagaimana dalam tabel di bawah ini: Number of Directors, Board of Commissioners, and Employees receiving Variable Remuneration for 1 (one) year and the total nominal was as in the table below: Remunerasi yang Bersifat Variabel Variable Remuneration Total Remunerasi yang Bersifat Variabel Variable Remuneration Total 1. Remuneration for Directors (non President Director) is 90% from the President Director 2. Remuneration of the President Commissioner is 40% from the President Director 3. Remuneration for members of the Board of Commissioners is 90% from the President Commissioner Jumlah Diterima dalam 1 (Satu) Tahun 2021 Amount Received in 1 (One) Year 2021 Direksi Board of Directors Dewan Komisaris Board of Commissioners Pegawai Employee Orang Person Juta Rp. million IDR. Orang Person Juta Rp. million IDR. Orang Person Juta Rp. million IDR. 4 9.411 3 2.619 1.059 90.521 Jumlah Diterima dalam 1 (Satu) Tahun 2020 Amount Received in 1 (One) Year 2021 Direksi Board of Directors Dewan Komisaris Board of Commissioners Pegawai Employee Orang Person Juta Rp. million IDR. Orang Person Juta Rp. million IDR. Orang Person Juta Rp. million IDR. 4 9.486 3 2.126 1106 87.215 Jabatan dan Jumlah Pihak yang Menjadi Material Risk Takers Position and Number of Parties that Become Risk Takers Materials Penerapan tata kelola dalam pemberian remunerasi Bank BPD DIY telah diatur dalam Surat Keputusan Direksi Nomor 0362/ KP 1006 tanggal 30 Desember 2017 dan Surat Edaran Direksi Nomor 0149/KP 1006 tanggal 23 Desember 2020 tentang Penerapan Tata Kelola Pemberian Remunerasi Yang Bersifat Variabel. Penerapan Tata Kelola Pemberian Remunerasi Yang Bersifat Variabel telah menentukan pihak yang menjadi Material Risk Taker (MRT) sebagaimana dalam tabel di bawah ini: The implementation of governance in the provision of remuneration for Bank BPD DIY was regulated in the Decree of the Board of Directors Number 0362/KP 1006 dated December 30, 2017 and Circular Letter of the Board of Directors Number 0149/KP 1006 dated December 23, 2020 concerning the Implementation of Governance for Provision of Variable Remuneration. Implementation of Variable Remuneration Administration determined the party to be the Material Risk Taker (MRT) as shown in the table below: 2021 Annual Report
464. 462 Tata Kelola Perusahaan Jumlah Tahun 2021 Number of Year 2021 Jumlah Tahun 2020 Number of Year 2020 Direksi / Board of Directors 4 orang / persons 4 orang / persons Dewan Komisaris / Board of Commissioners 3 orang / persons 3 orang / persons Jabatan Position Shares Option yang Dimiliki Direksi, Dewan Komisaris, dan Pejabat Eksekutif. Shares Options Have Board of Directors, Board of Commissioners, and Executive Officers. Bank tidak memiliki program share option baik kepada Direksi, Dewan Komisaris maupun Pejabat Eksekutif. The Bank doid not have a share option program for the Board of Directors, Board of Commissioners or Executive Officers. Rasio Gaji Tertinggi dan Terendah Highest and Lowest Salary Ratio Adapun rasio gaji tertinggi dan terendah di Bank BPD DIY sebagaimana dalam tabel di bawah ini: The ratio of the highest and lowest salaries at PT Bank BPD DIY is as in the table below: Rasio Gaji Tertinggi dan Terendah Highest and Lowest Salary Ratio No Keterangan Description Persentase 2021 Percentage 2021 Persentase 2020 Percentage 2020 1 Gaji Pegawai Tertinggi–Terendah / Highest–Low Employee Salaries 429,47% 429% 2 Gaji Direktur Tertinggi–Terendah / Highest–Low Director Salaries 111,11% 111% 3 Gaji Dewan Komisaris Tertinggi–Terendah Highest–Low Board of Commissioners Salaries 111,11% 111% 4 Gaji Dewan Komisaris Syariah Tertinggi–Terendah Salary of the Highest–Low Sharia Board of Commissioners 115,38% 110% 5 Gaji Direktur Tertinggi–Pegawai Tertinggi Highest Director Salary–Highest Employee 257,61% 185% Jumlah Penerima dan Jumlah Total Remunerasi yang Bersifat Variabel yang Dijamin Tanpa Syarat Akan Diberikan Oleh Bank Kepada Calon Direksi, Calon Dewan Komisaris, dan/atau Calon Pegawai Selama 1 (Satu) Tahun Pertama Bekerja Number of Recipients and Total Amount of Variable Remuneration Unconditionally Guaranteed Provided by the Bank to Prospective Board of Directors, Prospective Board of Commissioners, and/or Prospective Employees for the First 1 (One) Year of Work Tidak terdapat penerima remunerasi yang bersifat variabel yang dijamin tanpa syarat kepada calon Direksi, calon Dewan Komisaris dan/atau calon pegawai. There were no recipients of variable remuneration unconditionally guaranteed to candidates for the Board of Directors, candidates for the Board of Commissioners and/or prospective employees. Jumlah Pegawai yang Terkena Pemutusan Hubungan Kerja dan Total Nominal Pesangon yang Dibayarkan Number of Employees that are Affected by Termination and Total Nominal Sentences Paid Adapun pegawai yang terkena pemutusan hubungan kerja dan total nominal pesangon yang dibayarkan karena adanya kebijakan Bank seperti adanya merger, konsolidasi, akuisisi, atau perampingan struktur bank, sebagaimana dalam tabel di bawah ini: The employees affected by the termination of employment and the total nominal amount of severance pay paid due to Bank policies such as mergers, consolidations, acquisitions, or downsizing of bank structures, are as shown in the table below: Laporan Tahunan 2021
465. 463 Corporate Governance Jumlah Pegawai 2021 Number of Employees 2021 Jumlah Pegawai 2020 Number of Employees 2020 Di atas Rp . 1 miliar / Above Rp. 1 billion - - Di atas Rp 500 juta s.d Rp 1 miliar / Above IDR 500 million to IDR 1 billion - - Rp 500 juta ke bawah / IDR 500 million and below - - Tidak dapat pesangon / Can’t get severance pay - - Jumlah Nominal Pesangon yang dibayarkan per Orang dalam 1 (Satu) Tahun Amount of Severance Pay per Person in 1 (One) Year Jumlah Total Remunerasi yang Bersifat Variabel yang Ditangguhkan, yang Terdiri dari Tunai dan/atau Saham atau Instrumen yang Berbasis Saham yang Diterbitkan Bank. Total Delayed Variable Remuneration, Consist of Cash and/or Share or Stock-Based Instruments Issued the Bank. Remunerasi yang bersifat Variabel yang ditangguhkan Deferred Variable Remuneration Jenis Type Total Total Tunai / Cash Rp601 juta / million Saham / Share - Instrument Berbasis Saham / Stock Based Instruments - * Penangguhan pembayaran Remunerasi yang Bersifat Variabel juga dilakukan pada pegawai yang sedang menjalani pemeriksaan dan belum terdapat keputusan hasil investigasi dari Bank. * Suspension of payment of Variable Remuneration is also carried out for employees who are undergoing examination and there has been no decision on the results of the investigation from the Bank. Rincian Jumlah Remunerasi yang Diberikan Dalam Satu Tahun Details of Remuneration Provided in One Year Rincian jumlah Remunerasi yang diberikan dalam 1 (satu) tahun sebagaimana dalam tabel di bawah ini: Details of the amount of Remuneration given in 1 (one) year as in the table below: (dalam jutaan) / (in millions) Tahun Year 2021 2020 A. Remunerasi yang Bersifat Tetap *) / Fixed Remuneration 1. Tunai / Cash 2. Saham/instrument yang berbasis saham yang diterbitkan Bank Shares/share-based instruments issued by the Bank Rp 13.293 Rp 12.323 Rp – Rp – B. Remunerasi yang Bersifat Variabel *)) / Variable Remuneration *) Tidak Ditangguhkan Not Suspended 1. Tunai / Cash 2. Saham/instrument yang berbasis saham yang diterbitkan Bank Shares/share-based instruments issued by the Bank Ditangguhkan Suspended Tidak Ditangguhkan Not Suspended Rp11.429 Rp601 Rp11.613 Rp - Rp - Ditangguhkan Suspended Rp - Rp - Keterangan / Description: *) Hanya untuk MRT dan diungkapkan dalam juta rupiah (Remunerasi yang bersifat variabel yang ditangguhkan efektif diberlakukan mulai tahun 2021, mengacu SE Direksi Nomor. 0149/KP 1006 Tanggal 23 Desember 2020). *) Only for MRT and expressed in million rupiahs (suspended variable remuneration was effective starting in 2021, referring to SE of the Board of Directors Number 0149/KP 1006 dated December 23, 2020). 2021 Annual Report
466. 464 Tata Kelola Perusahaan Informasi Kuantitatif Quantitative Information Pada tahun 2021 NPL Netto Bank BPD DIY di bawah 5 %, namun kebijakan terkait malus belum diterapkan dan baru diterapkan pada tahun 2021 mengacu SE Direksi Nomor. 0149/KP 1006 Tanggal 23 Desember 2020. Adapun tabel kuantitatif lainnya sebagai berikut. In 2021 the Net NPL of Bank BPD DIY was below 5%, but the policy related to malus had not been implemented and was implemented in 2021 referring to the Directors’ SE No. 0149/ KP 1006 On December 23, 2020. The other quantitative tables are as follows. Jenis Remunerasi yang Bersifat Variabel *) Variable Remuneration Type *) 1. Tunai (dalam juta rupiah) Cash (in million rupiah) 2. Saham/Instrumen yang berbasis saham yang diterbitkan Bank (dalam juta rupiah) Shares/Share-based Instruments issued by the Bank (in million rupiah) Total Pengurangan Selama Periode laporan Total Deductions During the Reporting Period Sisa yang Masih Ditangguhkan Remaining Deferred Disebabkan Penyesuaian Eksplisit (A) Due to Explicit Adjustment (A) Disebabkan Penyesuaian Implisit (B) Due to Implicit Adjustment (B) Total (A) + (B) Total (A) + (B) Rp601 - - - - - - - Total Kebijakan Pemberian Kompensasi Jangka Panjang Berbasis Kinerja Kepada Manajemen dan/atau Karyawan Policy on Providing Performance-Based Long-Term Compensation to Management and/or Employees Bank tidak memiliki kebijakan pemberian kompensasi jangka Panjang berbasis kinerja kepada manajemen dan/atau karyawan. Bank BPD DIY bukan perusahaan terbuka sehingga tidak memiliki program kepemilikan saham oleh manajemen dan/atau karyawan (ESOP/MSOP). The Bank does not have a performance-based Long-term compensation policy for management and/or employees. Bank BPD DIY is not a public company so it does not have a share ownership program by management and/or employees (ESOP/ MSOP). Whistleblowing System Whistleblowing System Sistem Pelaporan Pelanggaran (Whistleblowing System) adalah sistem yang mengelola pengaduan/penyingkapan mengenai perilaku melawan hukum, perbuatan tidak etis atau tidak semestinya secara rahasia, anonim, dan mandiri untuk mengoptimalkan peran serta dan pihak lainnya dalam mengungkapkan pelanggaran yang terjadi di lingkungan Bank. Whistleblowing System Bank BPD DIY telah ditetapkan melalui Surat Keputusan Direksi Nomor 001/KPTS/DP/2012 tentang Penerapan Kebijakan Strategi Anti Fraud serta Surat Edaran Direksi No 0104/PW 1006 tentang Petunjuk Pelaksanaan Penyampaian Pelaporan Pengaduan Indikasi Tindak Pelanggaran. Whistleblowing System is a system that manages complaints/ disclosures regarding unlawful acts, unethical/improper conduct in confidential, anonymous and independent manner that is used to optimize the participation and other parties in disclosing violations that occur within the Bank. Bank BPD DIY has Whistleblowing System in accordance with Decree of the Board of Directors Number 001/KPTS/DP/2012 concerning Implementation of Anti-Fraud as well as Directors Circular Letter No 0104/PW 1006 concerning Implementation Guidelines for the Submission of Complaints on Indication of Violation Complaints. Penyampaian dan Media Laporan Pelanggaran Violation Submission and Reports Media Bank telah memiliki media laporan pelanggaran yang tertuang dalam SE Direksi No 0104/PW 1006 tentang Petunjuk Pelaksanaan Penyampaian Pelaporan Pengaduan Indikasi Tindak Pelanggaran. (WhistlebIowing System). Media ini dibuat The Bank has a media report of violations as stipulated in the Circular Letter of the Board of Directors No. 0104/ PW 1006 concerning the Implementation Guidelines for the Submission of Complaints on Indication of Violation Complaints sebagai sarana penyampaian pengaduan indikasi tindak (Whistleblowing System). This media was created as a means of Laporan Tahunan 2021
467. 465 Corporate Governance pelanggaran guna memudahkan dan memberikan dorongan serta kesadaran kepada Insan Bank untuk melaporkan dugaan terjadinya pelanggaran . submitting complaints about indications of violations in order to facilitate and provide encouragement and awareness to Bank personnel to report suspected violations. Bank menyediakan sarana pelaporan yang independen dan rahasia meliputi: The Bank provides an independent and confidential reporting facility including: Website http://wbs.intranet.bpddiy.co.id Email wbs@bpddiy.co.id Surat Letter Pengelola WBS d.a SKAI Bank BPD DIY Jl. Tentara Pelajar No. 7 Yogyakarta Perlindungan Bagi Whistleblower Protection for Whistleblower Bank BPD DIY menjamin kerahasiaan identitas pelapor dan laporan yang disampaikan guna mencegah terjadinya tindakan ancaman, intimidasi, atau tindakan tidak menyenangkan lainnya dari pihak manapun. Pelapor pelanggaran (whistleblower) juga mendapatkan perlindungan Bank dari perlakuan yang merugikan seperti pemecatan yang tidak adil, penurunan jabatan atau pangkat, dan catatan yang merugikan dalam data pribadinya (personal file record). Apabila pelapor menyertakan identitasnya secara jelas, maka pelapor memperoleh hak untuk memperoleh informasi mengenai tindak lanjut atas laporannya. Bank BPD DIY guarantees the confidentiality of the whistleblower’s identity and reports submitted to prevent any threat, intimidation or other unpleasant action from any party. Whistleblowers also get Bank protection from adverse treatment such as unfair dismissal, demotion, and adverse records in personal file record. In the event that the whistleblower includes his/ her identity clearly, then the whistleblower has the right to obtain information about the follow-up on the report. Penanganan Pengaduan Handling Complaints Pemimpin SKAI sebagai pengelola WBS bertanggungjawab melakukan tindak lanjut atas laporan indikasi tindak pelanggaran, dengan melakukan langkah-langkah: 1. Melakukan analisis untuk menilai kelayakan laporan untuk ditindaklanjuti. 2. Mengumpulkan data pendukung lain yang mungkin ada. 3. Dalam hal laporan layak untuk ditindaklanjuti, Pemimpin SKAI mengusulkan kepada Direksi untuk melakukan audit khusus investigasi, dengan membentuk Tim Audit yang sekaligus berfungsi sebagai petugas WBS. 4. Keahlian sebagai fraud auditor adalah spesialisasi khusus sebagai Certified Fraud Examiner (CFE) maka apabila diperlukan pendalaman bukti-bukti terhadap kasus kecurangan/fraud, SKAI dapat meminta bantuan kepada pihak auditor eksternal untuk melakukan investigasi. 5. Penggunaan bantuan pihak eksternal atas persetujuan Direksi. 6. Hasil audit eksternal tetap menjadi tanggung jawab Pemimpin SKAI. The Internal Audit Work Unit leader as the manager of the WBS is responsible for following up on reports of indications of violations, by taking the following steps: 1 Conducting analysis to assess the feasibility of follow-up reports. 2 Collecting other supporting data that may exist. 3 In the event that the report is feasible to be followed up, the SKAI Leader proposes to the Board of Directors to conduct a special investigative audit, by forming an Audit Team which also functions as a WBS officer. 4 Expertise as a fraud auditor is a special specialty as a Certified Fraud Examiner (CFE), so if it is necessary to deepen evidence of cases of fraud, SKAI can ask external auditors for assistance to carry out investigations. Jenis Pelanggaran yang Dapat Dilaporkan Types of Violations Reported Tindakan pelanggaran yang dapat dilaporkan melalui Whistleblowing System adalah tindakan kecurangan dan penyimpangan disertai bukti dan fakta yang kuat dan tergolong Violations that can be reported through the Whistleblowing System are acts of fraud and irregularities accompanied by strong evidence and facts and fall into the following violation ke dalam kategori pelanggaran sebagai berikut: categories: 5 Using external party assistance with the approval of the Board of Directors. 6 The results of external audits remain the responsibility of the SKAI Leader. 2021 Annual Report
468. 466 Tata Kelola Perusahaan 1 . Pelanggaran peraturan perundang-undangan, meliputi segala bentuk pemalsuan, korupsi, penyalahgunaan wewenang, penggelapan uang, mark-up, penghilangan dokumen, perusakan barang dan/atau pelanggaran peraturan perundang-undangan yang berlaku. 2. Tindakan penipuan, pengambilan dana nasabah, penundaan setoran nasabah, kredit fiktif, pemindahan dana nasabah secara fiktif, penyalahgunaan password dan/atau pencucian password. 3. Pelanggaran prinsip akuntansi yang berlaku umum. 4. Pelanggaran kebijakan dan prosedur operasional Bank. 5. Tindakan kecurangan lainnya yang dapat menimbulkan kerugian finansial. 1. Violation of laws and regulations, including all forms of forgery, corruption, abuse of authority, embezzlement of money, mark-ups, document loss, destruction of goods and/or violations of applicable laws and regulations. Pengelola Laporan Pelanggaran Violation Report Manager Penanggung jawab WBS adalah Direksi. Dalam pelaksanaan tugasnya sebagai penanggung jawab WBS, Direksi menunjuk Pemimpin SKAI sebagai Pengelola WBS. Pemimpin SKAI sebagai pengelola bertanggung jawab melakukan tindak lanjut atas laporan indikasi tindak pelanggaran. The person in charge of WBS is the Board of Directors. In carrying out their duties as the person in charge of the WBS, the Board of Directors appoints the Internal Audit Work Unit Leader as the WBS Manager. The Internal Audit Work Unit leader as the manager is responsible for following up on reports of indications of violations. Sosialisasi Whistleblowing System Whistleblowing System Socialization Sosialisasi Whistleblowing System di internal Bank disampaikan melalui berbagai media seperti buletin internal, poster, sosialisasi etika maupun presentasi langsung kepada unit kerja terkait. Untuk eksternal, sosialisasi dilakukan melalui website Bank dan pengiriman surat edaran/memo. The Whistleblowing System dissemination at the Bank’s internal is conveyed through various media such as internal bulletins, posters, ethical socialization and direct presentations to related work units. For externals, dissemination is conducted through the bank’s website and sending circulars/memos. Jumlah Pengaduan dan Sanksi/Tindak Lanjut Atas Pengaduan di Tahun 2021 Jumlah Pengaduan dan Sanksi/Tindak Lanjut Atas Pengaduan di Tahun 2021 Selama tahun 2021, whistleblowing system. tidak terdapat pengaduan atas 2. Fraud, withdrawal of customer funds, delay in customer deposits, fictitious credit, fictitious transfer of customer funds, misuse of passwords and/or laundering of passwords. 3. Violation of generally accepted accounting principles. 4. Violation of the Bank’s operational policies and procedures. 5. Other acts of fraud that can cause financial losses. During 2021, there were no complaints regarding the whistleblowing system. Program Anti Korupsi Anti-Corruption Program Program dan Prosedur yang Dilakukan Dalam Mengatasi Praktik Korupsi Programs and Procedures Performed Overcoming Corruption Practices Bank BPD DIY telah memiliki beberapa kebijakan yang terkait dengan Pencegahan Korupsi, antara lain diatur dalam Kode Etik dan Penerapan Kebijakan Strategi Anti Fraud. Seluruh pegawai telah diberikan edukasi agar menjauhi tindakan-tindakan yang terkait dengan praktek korupsi. Bank BPD DIY already had several policies related to Corruption Prevention regulated in the Code of Ethics and the Implementation of Anti-Fraud Strategy Policies. All employees were given education to stay away from actions related to corrupt practices. Gratifikasi Gratification Kebijakan atas gratifikasi Bank diatur dalam Surat Keputusan Direksi Nomor 001/KPTS/DP/2012 tentang Penerapan Kebijakan Strategi Anti Fraud serta Surat Edaran Direksi No 0104/PW 1006 tentang Petunjuk Pelaksanaan Penyampaian The policy on Bank gratituity is regulated in the Decree of the Board of Directors Number 001/KPTS/DP/2012 concerning Implementation of Anti-Fraud Strategy Policies and Directors Circular Letter No 0104/PW 1006 concerning Implementation Pelaporan Pengaduan Indikasi Tindak Pelanggaran. Guidelines for Submitting. Laporan Tahunan 2021 in
469. 467 Corporate Governance Gratifikasi /penyuapan yaitu menerima sesuatu dalam bentuk apapun dan berapapun jumlah/nilainya dari pihak lain terkait dengan jabatan/wewenang/tanggung jawab di Bank, antara lain namun tidak terbatas pada: 1. Menerima imbalan secara langsung maupun tidak langsung dalam bentuk apapun dari pihak manapun yang terkait dengan tugas dan tanggung jawab. 2. Melakukan pungutan tidak sah dalam bentuk apapun juga dalam menjalankan tugasnya untuk kepentingan pribadi/ golongan/pihak lain. Complaints of Indication of Gratuities/bribery Violation, namely receiving something in any form and regardless of the amount/value from other parties related to position/authority/ responsibility at the Bank, including but not limited to: 1. Receiving rewards directly or indirectly in any form from any party related to duties and responsibilities. SOSIALISASI KEBIJAKAN GRATIFIKASI Sosialisasi atas gratifikasi dilaksanakan bersamaan dengan sosialisasi atas whistleblowing system. GRATITUITY SOCIALIZATION POLICY The socialization of gratuities is carried out simultaneously with the socialization of the whistleblowing system. LAPORAN GRATIFIKASI TAHUN 2021 Selama tahun 2021 tidak terdapat laporan atas gratifikasi. 2021 GRATITUITY REPORT In 2021 there were no reports of gratuities. Pelatihan/Sosialisasi Anti Korupsi Kepada Karyawan Anti-Corruption Employees Tanggal Date 2. Carrying out illegal levies in any form in carrying out their duties for the benefit of personal/group/other parties. Training/Socialization for Materi Theory 4 November 2021 November 4, 2021 Gratifikasi dan Anti-Korupsi di Industri Jasa Keuangan Gratification and Anti-Corruption in the Financial Services Industry 17 November 2021 November 17, 2021 Refreshment Aplikasi Anti Money Laundering (SiAMEL) Anti Money Laundering (SiAMEL) Application Refreshment Pengelolaan Laporan Harta Kekayaan Penyelenggara Negara (LHKPN) Management of Assets Report on State Property (LHKPN) Bank BPD DIY memiliki kebijakan mengenai pelaksanaan Laporan Harta Kekayaan Penyelenggara Negara (LHKPN) berdasarkan Surat Keputusan Direksi nomor 0278/KP 1006 tanggal 13 Desember 2018 perihal Penyampaian Laporan Harta Kekayaan Penyelenggara Negara (LHKPN) di Lingkungan Bank Pembangunan Daerah Daerah Istimewa Yogyakarta. Kebijakan ini mengatur mengenai pegawai Bank BPD DIY yang wajib melaporkan harta kekayaan, tata cara pelaporan, tim pengelola LHKPN dan sanksi yang dapat diberikan kepada pegawai yang tidak melaksanakan kewajiban pelaporan Bank BPD DIY has a policy regarding the implementation of the State Organizer’s Asset Report (LHKPN) based on the Decree of the Board of Directors number 0278/KP 1006 dated December 13, 2018 regarding the Submission of the State Organizer’s Asset Report (LHKPN) in the Development Bank for the Special Region of Yogyakarta. This policy regulates employees of BPD DIY Bank who are required to report assets, reporting procedures, the State Organizer’s Asset Report (LHKPN) management team and the sanctions that can be given to employees who do not carry out their reporting obligations. Berdasarkan kebijakan di atas, wajib lapor LHKPN adalah: 1. Dewan Komisaris 2. Direksi 3. Pemimpin Divisi 4. Pemimpin SKAI 5. Pemimpin UUS 6. Pemimpin Desk 7. Pemimpin Cabang Based on the above policy, the mandatory LHKPN report is:: 1. Board of Commissioners 2. Board of Directors 3. Division Leader 4. SKAI leader 5. UUS leader 6. Desk Leader 7. Branch Leader Pelaporan LHKPN hingga akhir periode 2021 dari jumlah wajib lapor sebanyak 26 (dua puluh enam) orang, telah 100% LHKPN reporting until the end of the 2021 period from the total number of reporting obligations as many as 26 (twenty melakukan pelaporan LHKPN. six) people, have 100% reported LHKPN. 2021 Annual Report
470. 468 Tata Kelola Perusahaan Penyediaan Dana Kepada Pihak Terkait dan Penyediaan Dana Besar Provision of Funds to Related Parties and Provision of Large Funds Dalam rangka menghindari kegagalan usaha Bank sebagai akibat konsentrasi penyediaan dana dan meningkatkan independensi pengurus Bank terhadap potensi intervensi dari pihak terkait , Bank BPD DIY telah membuat suatu kebijakan, sistem dan prosedur pemberian kredit besar dan pihak terkait sebagai bagian dari prinsip kehati-hatian. In order to avoid the failure of the Bank’s business as a result of concentration of provision of funds and to increase the independence of the Bank’s management against potential intervention from related parties, PT. Bank BPD DIY has made a policy, system and procedure for providing large loans and related parties as part of the precautionary principle. Bank BPD DIY telah mengatur dan memperhatikan kemampuan permodalan dan penyebaran/diversifikasi portofolio penyediaan dana yang tertuang dalam kebijakan, sistem dan prosedur BMPK serta Kebijakan Pemberian Kredit sesuai ketentuan dan perundang-undangan yang berlaku. Secara berkala kebijakan tersebut dievaluasi dan dilakukan pengkinian. Bank BPD DIY has regulated and paid attention to the capacity of capital and the distribution/diversification of the portfolio of provision of funds contained in the policies, systems and procedures of the LLL as well as the Policy on Lending in accordance with the prevailing laws and regulations. Periodically the policy is evaluated and updated.. Selama tahun 2021 tidak terdapat pelanggaran dan pelampauan BMPK maupun prinsip kehati-hatian. Berikut adalah penyediaan dana kepada Pihak Ketiga dan penyediaan dana besar posisi Desember 2021: During 2021 there were no violations and exceeding the LLL or the precautionary principle. The following is the provision of funds to Third Parties and the provision of large funds for the position of December 2021: Penyedia Dana Fund Provider No Jumlah Amount Debitur Debtor Nominal (juta rupiah) Nominal (million rupiah) 1 Kepada Pihak Terkait / To Related Parties 26 109.733 2 Kepada Debitur Inti / To Core Debtors: a. Individu / Individual b. Group / Group 20 6.933.431 Catatan / Notes: Jumlah total Baki Debet penyediaan dana pihak terkait dan debitur inti baik perorangan maupun group per posisi laporan. Total amount of Debit Balance for providing related party funds and core debtors, both individuals and groups per reporting positionn. Transparansi Kondisi Keuangan dan Non Keuangan Transparency of Financial and Nonfinancial Conditions Seluruh kondisi keuangan dan non keuangan Bank telah diungkapkan secara transparan sesuai dengan aturan otoritas, sehingga sampai dengan posisi Desember 2021 tidak terdapat kondisi keuangan dan non keuangan Bank yang belum diungkapkan. All financial and non-financial conditions of the Bank have been disclosed in a transparent manner in accordance with the regulations of the authorities, so that as of December 2021, there were no financial and non-financial conditions of the Bank that had not been disclosed. Rencana Strategis Bank Bank Strategic Plan Rencana Strategis Bank disusun dalam bentuk Rencana Korporasi (Corporate Plan) dan Rencana Bisnis Bank (Business Plan). Dalam menyusun perencanaan tersebut, Bank tetap mengedepankan prinsip kehati-hatian dan responsif terhadap perubahan internal dan eksternal sesuai dengan ketentuan otoritas. Penyusunan dilaksanakan secara spesifik, terukur, realistis, dan relevan serta tepat waktu. Bank Strategic Plan is prepared in the form of a Corporate Plan and a Business Plan. In preparing the plan, the Bank continues to prioritize the principle of prudence and is responsive to internal and external changes in accordance with the provisions of the authorities. The compilation is carried out in a specific, measurable, realistic, and relevant and timely manner. Rencana Korporasi (Corporate Plan) Corporate Plan Rencana Korporasi (Corporate Plan) merupakan perencanaan manajemen selama 5 (lima) tahun yang akan dilakukan dengan The Corporate Plan is a management plan for 5 (five) years which will be carried out by considering the role of the Bank as Laporan Tahunan 2021
471. 469 Corporate Governance mempertimbangkan peran Bank sebagai agen pembangunan dan sebagai Bank Umum yang tetap menguntungkan dan berkembang . Corporate Plan tahun 2021 – 2025 disusun sebagai arah kebijakan dalam melaksanakan sasaran, strategi, dan program kerja, serta agar PT. Bank BPD DIY dapat mempersiapkan secara sistematis kegiatan-kegiatan yang akan dilaksanakan dalam jangka panjang, dan dijabarkan setiap tahun dalam Business Plan. a development agent and as a Commercial Bank that remains profitable and growing. The Corporate Plan for 2021 – 2025 is prepared as a policy direction in implementing targets, strategies, and work programs, and so that PT. Bank BPD DIY can systematically prepare activities that will be carried out in the long term, and are described annually in the Business Plan. Rencana Korporasi Bank periode 2021 – 2025 disusun berdasarkan data internal dan eksternal masa lalu, serta prediksi kondisi ekonomi, sosial, teknologi yang akan terjadi dan berpengaruh terhadap industri perbankan dalam kurun waktu lima tahun ke depan. Rencana Korporasi telah mendapat persetujuan Dewan Komisaris, yang meliputi: a. Visi dan misi PT. Bank BPD DIY b. Kondisi ekonomi makro dan mikro nasional c. Kondisi ekonomi makro dan mikro regional d. Analisa SWOT (Strenght, Weakness, Opportunity, dan Threats) e. Strategi dan target jangka panjang The Bank’s Corporate Plan for the period 2021 – 2025 is prepared based on past internal and external data, as well as predictions of economic, social, technological conditions that will occur and affect the banking industry within the next five years. The Corporate Plan has been approved by the Board of Commissioners, which includes: a. Vision and mission of PT. DIY BPD Bank b. National macro and micro economic conditions c. Regional macro and micro economic conditions d. SWOT Analysis (Strength, Weakness, Opportunity, and Threats) e. Long term strategy and targets Rencana Bisnis Bank (Business Plan) Rencana Bisnis Bank mencakup rencana jangka pendek (satu tahun) yang disusun dengan tetap memperhatikan perkembangan internal dan eksternal, azas perbankan yang berlaku, serta memperhatikan prinsip kehati-hatian. Rencana Bisnis Bank meliputi: a. Ringkasan eksekutif - Visi dan misi - Arah kebijakan - Langkah-langkah strategis yang akan ditempuh Bank - Indikator keuangan - Target jangka pendek dan menengah b. Kebijakan dan strategi manajemen - Analisis posisi Bank dalam menghadapi persaingan usaha - Kebijakan manajemen - Kebijakan manajemen risiko dan kepatuhan - Strategi pengembangan bisnis - Strategi pengembangan sumber daya manusia (SDM) dan kebijakan remunerasi c. Penerapan manajemen risiko dan kinerja Bank saat ini Bank Business Plan The Bank’s Business Plan includes a short-term plan (one year) which is prepared by taking into account internal and external developments, applicable banking principles, and taking into account the principle of prudence. The Bank’s Business Plan includes: a. Executive summary - Vision and mission - Policy direction - Strategic steps to be taken by the Bank - Financial indicators - Short and medium term targets b. Management policies and strategies - Analysis of the Bank’s position in facing business competition - Management policy - Risk management and compliance policies - Business development strategy - Human resource development strategy (HR) and remuneration policy c. Implementation of risk management and current performance of the Bank - Implementation of risk management and implementation of good governance - Financial performance, especially capital and profitability - Realization of lending to micro, small and medium enterprises (UMKM) debtors - Implementation of compliance with sharia principles d. Goals include: - Financial projection - Projection of certain ratios and items - Penerapan manajemen risiko dan penerapan tata kelola yang baik - Kinerja keuangan, khususnya permodalan dan rentabilitas - Realisasi pemberian kredit kepada debitur usaha mikro, kecil, dan menengah (UMKM) - Penerapan kepatuhan terhadap prinsip syariah d. Sasaran-sasaran meliputi: - Proyeksi keuangan - Proyeksi rasio-rasio dan pos-pos tertentu - - Rencana pendanaan Rencana permodalan - - Funding plan Capital plan 2021 Annual Report
472. 470 Tata Kelola Perusahaan - - - - Rencana pengembangan organisasi dan sumber daya manusia (SDM) Rencana pengembangan produk dan/atau pelaksanaan aktivitas baru Perubahan jaringan kantor Informasi lainnya - - - - Organizational development plan and human resources (HR) Plan for product development and/or implementation of new activities Office network changes More information Rencana Bisnis Bank BPD DIY Tahun 2021 Pada tahun 2021, kebijakan strategis Bank terkait proses bisnis internal adalah sebagai berikut: 1. Memperkuat struktur permodalan agar dapat masuk ke dalam kelompok Bank BUKU 3, dengan pencapaian modal inti minimum sebesar Rp 5 triliun di tahun 2025. 2. Memiliki Sumber Daya Manusia (SDM) unggul yang tersertifikasi. 3. Menjadikan Bank BPD DIY sebagai regional champion dan top of mind di DIY. 4. Menjadikan Bank BPD DIY sebagai bank terkemuka dalam layanan digital. 5. Menjadikan Bank BPD DIY sebagai leader dalam pengembangan UMKM di DIY. 6. Mempertahankan tingkat kesehatan Bank BPD DIY sesuai penilaian otoritas minimal pada Peringkat Komposit 2 (dua). 7. Memberikan kontribusi yang memadai terhadap pendapatan asli daerah. Bank BPD DIY Business Plan 2021 In 2021, the Bank’s strategic policies related to internal business processes were as follows: 1. Strengthening the capital structure in order to be included in the BUKU 3 Bank group, with the achievement of a minimum core capital of IDR 5 trillion in 2025. 2. Haingcertified superior Human Resources (HR). Informasi Lain yang Terkait Dengan Tata Kelola Bank Other Information Governance Business Continuity Plan Kegiatan perbankan tidak dapat terhindar dari gangguan atau kerusakan yang disebabkan oleh alam maupun manusia. Ancaman terhadap kelangsungan bisnis secara garis besar dapat disebabkan oleh faktor bencana alam (natural disaster), kerusakan teknis (technical disaster), atau perbuatan manusia (human made disaster). Business Continuity Plan Banking activities could not be avoided from disruption or damage caused by nature or humans. Threats to business continuity in general could be caused by natural disasters, technical disaster, or human made disaster. Kerusakan yang terjadi tidak hanya berdampak pada kemampuan teknologi namun juga berdampak pada kegiatan operasional bisnis Bank. Bank telah menyusun prosedur penanganan bencana yang mengatur hal-hal sebagai berikut: a. Dokumen Strategi Pemulihan b. Dokumen Business Continuity Plan (BCP) PT. Bank BPD DIY c. Lampiran Dokumen BCP d. Prosedur Respon Darurat e. Prosedur Alternatif The damage occurred not only had an impact on technological capabilities but also had an impact on the Bank’s business operations. The Bank developed disaster management procedures that regulated the following matters: a. Recovery Strategy Document b. Document Business Continuity Plan (BCP) PT. DIY BPD Bank c. BCP Document Attachment d. Emergency Response Procedure e. Alternative Procedure Pada sisi liabilitas, bank menyiapkan ketentuan tentang rencana pendanaan darurat sebagai salah satu mitigasi apabila terdapat kesulitan pemenuhan kewajiban kepada pihak ketiga. Kondisi pada pandemi Covid-19 cukup memberikan perhatian manajemen bank terkait bagaimana kemampuan likuditas bank On the liability side, the bank prepared provisions regarding emergency funding plans as one of the mitigations if there were difficulties in fulfilling obligations to third parties. The conditions in the Covid-19 pandemic were sufficient to give bank management attention regarding how the liquidity capacity pada kondisi ekonomi yang tidak baik, sehingga diterbitkan dan disempurnakan ketentuan tentang Contigency Funding of banks in economic conditions was not good, so that the provisions regarding the Contingency Funding Plan (CFP) were Laporan Tahunan 2021 3. Making Bank BPD DIY a regional champion and top of mind in DIY. 4. Making Bank BPD DIY a leading bank in digital services. 5. Making Bank BPD DIY a leader in the development of MSMEs in DIY. 6. Maintaining the soundness of Bank BPD DIY in accordance with the assessment of the authority at least at Composite Rating 2 (two). 7. Providing adequate contribution to local revenue. Related to Bank
473. 471 Corporate Governance Plan (CFP) sebagai dasar pedoman pelaksanaan aktifitas penghimpunan dana pada kondisi illikuid, antara lain pendanaan dari bank lain hingga pinjaman likuiditas jangka pendek (PLJP) issued and refined as a basis for guiding the implementation of fund-raising activities in illiquid conditions, including funding from other banks to short-term liquidity loans (PLJP) Pandemi Covid-19 yang terjadi selama tahun 2021 berdampak signifikan terhadap performa dan kinerja Bank, Bank senantiasa melakukan mitigasi-mitigasi risiko yang didasarkan pada analisaanalisa komprehensif pada setiap risiko. Bank selalu melakukan stress test jenis risiko tertentu untuk mendapatkan gambaran yang akurat terhadap kemungkinan-kemungkinan terburuk, sehingga langkah antisipasi dapat dilakukan sejak awal. The Covid-19 pandemic that occurred during 2021 had a significant impact on the Bank’s performance and performance, the Bank always carried out risk mitigations based on comprehensive analyzes of each risk. The Bank always performed stress tests for certain types of risk to get an accurate picture of the worst possibilities, so that anticipatory steps could be taken from the start. Jumlah Penyimpangan (Internal Fraud) Internal Fraud Sampai akhir tahun 2021, penyimpangan internal yang tidak terjadi penyimpangan sebagaimana tabel berikut: Until the end of 2021, internal deviations that do not occur are as shown in the following table: Jumlah kasus yang dilakukan oleh The number of cases carried out by Internal Fraud Internal Fraud Pengurus Manager Pegawai Tetap Permanent employee Pegawai Tidak Tetap dan Tenaga Kerja Alih Daya Temporary Employees and Outsourced Workers Y-1 Y Y-1 Y Y-1 Y Total Fraud / Total Fraud - - 1 - 1 - Telah Diselesaikan / Resolved - - 1 - 1 - Dalam Proses Penyelesaian di internal Bank In the Process of Settlement in the Bank’s internal - - - - - - Belum diupayakan penyelesaiannya Haven’t tried to solve it yet - - - - - - Telah ditindaklanjuti melalui proses hukum It has been followed up through the legal process - - - - - - Buyback Saham dan Buyback Obligasi Share Buyback and Bond Buyback Sampai dengan 31 Desember 2021, Bank BPD DIY belum mencatat saham pada Bursa Efek dan belum menerbitkan obligasi. Sehingga tidak terdapat informasi terkait Buyback Shares maupun Buyback Obligasi. As of December 31, 2021, Bank BPD DIY did not list shares on the Stock Exchange and did not issue bonds. Hence, there was no information regarding Buyback Shares or Buyback Bonds. Pemberian Dana Kegiatan Sosial dan/atau Politik Provision of Social and/or Political Activities Fund Bank BPD DIY berupaya menghindari keterlibatan atau kecenderungan kelompok politik tertentu dengan tidak menyalurkan pemberian dana untuk kegiatan politik. Sebaliknya, Bank berupaya menanggulangi serta berkontribusi terhadap permasalahan sosial dan lingkungan hidup dalam integrasi program Tanggung Jawab Sosial Perusahaan guna menebar kemanfaatan sosial bagi pemangku kepentingan. Bank BPD DIY seeks to avoid the involvement or inclination of certain political groups by not channeling funds for political activities. On the contrary, the Bank seeks to overcome and contribute to social and environmental problems in the integration of the Corporate Social Responsibility program to spread social benefits for stakeholders. Selama tahun 2021, Bank BPD DIY tidak memberikan dana bantuan untuk kegiatan politik dan informasi terkait pemberian dana untuk kegiatan sosial diuraikan pada Laporan In 2021, Bank BPD DIY did not provide assistance funds for political activities and information regarding the provision of funds for social activities is described in the 2021 Sustainability Keberlanjutan 2021. Report. 2021 Annual Report
474. 472 Tata Kelola Perusahaan Transaksi yang Mengandung Benturan Kepentingan Transactions Containing Conflict of Interest Sepanjang tahun 2021 , tidak terdapat transaksi yang mengandung benturan kepentingan sebagaimana tabel berikut: Throughout 2021, there were no transactions containing conflicts of interest as shown in the following table: No. Nama dan Jabatan Pihak yang Memiliki Benturan Kepentingan Name and Position of Party Having Conflict of Interest Nama dan Jabatan Pengambil Keputusan Name and Position of Decision Maker Jenis Transaksi Transaction Type Nilai Transaksi (jutaan rupiah) Transaction Value (millions of rupiah) Keterangan Description - - - - - - Tata Kelola Unit Usaha Syariah Sharia Business Unit Governance Pelaksanaan Tugas dan Tanggung Jawab Direktur Unit Usaha Syariah (UUS) Implementation of Duties and Responsibilities of Sharia Business Unit Director (UUS) Direktur UUS bertanggung jawab dalam pelaksanaan tata kelola Bank untuk mencapai kinerja yang optimal dengan selalu mengedepankan prinsip kehati-hatian dan tetap mematuhi prinsip syariah. The Director of Sharia Business Unit is responsible for implementing the Bank’s governance to achieve optimal performance by always prioritizing the principle of prudence and adhering to the principles of sharia. Direktur Pemasaran dan Usaha Syariah bertanggung jawab dalam pengelolaan dan pelaksanaan tata kelola perusahaan Unit Usaha Syariah untuk mencapai kinerja yang optimal dengan selalu mengedepankan prinsip kehati-hatian dan tetap mematuhi prinsip syariah. The Director of Marketing and Sharia Business is responsible for managing and implementing corporate governance of the Sharia Business Unit to achieve optimal performance by always prioritizing the principle of prudence and adhering to sharia principles. Direktur UUS Director of Sharia Business Unit Jabatan Direktur Pemasaran dan Usaha Syariah ditetapkan dalam Rapat Umum Pemegang Saham Luar Biasa PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta tanggal 14 September 2018 yang dituangkan dalam Berita Acara. Pada periode laporan saat ini yang menjabat Direktur Pemasaran dan Usaha Syariah adalah: The position of Director of Marketing and Sharia Business was determined at the Extraordinary General Meeting of Shareholders of PT Bank Pembangunan Daerah Istimewa Yogyakarta on September 14, 2018 which was stated in the Minutes. In the current reporting period, the Director of Marketing and Sharia Business is: Nama Name Raden Agus Trimurjanto Laporan Tahunan 2021 Jabatan Position Direktur Pemasaran dan Usaha Syariah Director of Marketing and Sharia Business Keterangan Description Berita Acara Rapat Umum Pemegang Saham Luar Biasa PT Bank Pembangunan Daerah lstimewa Yogyakarta tanggal 14 September 2018 Minutes of the Extraordinary General Meeting of Shareholders of PT Bank Pembangunan Daerah Istimewa Yogyakarta on September 14, 2018
475. 473 Corporate Governance Tugas dan Tanggung Jawab Direktur UUS Duties and Responsibilities Sharia Business Unit Director Ketugasan dan pertanggung jawaban Direktur Pemasaran dan Usaha Syariah telah diatur dalam Surat Keputusan Direksi Bank Pembangunan Daerah Propinsi Daerah Istimewa Yogyakarta Nomor 0298 /OM 0001 tanggal 29 Oktober 2021 tentang Buku Pedoman Perusahaan Tata Kerja Organisasi PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta yang merupakan penyempurnaan dari Surat Keputusan Direksi Nomor 0297/OM 0001 tanggal 31 Desember 2018 tentang Buku Pedoman Perusahaan Tata Kerja Organisasi PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta. The duties and responsibilities of the Director of Marketing and Sharia Business were regulated in the Decree of the Board of Directors of the Regional Development Bank of the Special Region of Yogyakarta Number 0298/OM 0001 dated October 29, 2021 concerning the Company Manual for Organizational Work of PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta which was a refinement of the Letter of Intent. Decision of the Board of Directors Number 0297/OM 0001 dated December 31, 2018 regarding the Company Manual of Organizational Work Procedures of PT Bank Pembangunan Daerah Special Region of Yogyakarta. Adapun tugas, wewenang dan tanggung jawab Direktur Pemasaran dan Usaha Syariah adalah sebagai berikut: 1. Memiliki tanggung jawab penuh atas pelaksanaan pengelolaan UUS berdasarkan prinsip kehati-hatian dan prinsip syariah. 2. Wajib menindaklanjuti rekomendasi dari basil pengawasan Dewan Pengawas Syariah. 3. Wajib menyediakan data dan informasi terkait dengan pemenuhan prinsip syariah yang akurat, relevan dan tepat waktu. The duties, powers and responsibilities of the Director of Marketing and Sharia Business are as follows: 1. Have full responsibility for the implementation of UUS management based on prudential principles and sharia principles. 2. Obligation to follow up on recommendations from the results of the supervision of the Sharia Supervisory Board. 3. Obliged to provide data and information related to the fulfillment of sharia principles that are accurate, relevant and timely. Kriteria Direktur Unit Usaha Syariah Criteria of Director of Sharia Business Units Dari hasil self assesment Direktur Pemasaran dan Usaha Syariah PT Bank BPD DIY telah memenuhi kriteria yang ditetapkan. Adapun kriterianya adalah sebagai berikut: 1. Direktur UUS wajib memiliki kompetensi dan komitmen dalam pengembangan UUS. 2. Direktur UUS tidak memiliki benturan kepentingan (conflict of interest) antara kepentingan konvensional dan syariah dalam menjalankan tugasnya. 3. Direktur UUS telah mengikuti proses wawancara yang dilakukan oleh Bank lndonesia/Otoritas Jasa Keuangan, wawancara telah dilakukan pada saat akan menjabat Direktur Pemasaran. 4. Direktur UUS bertanggung jawab penuh atas pelaksanaan pengelolaan UUS berdasarkan prinsip kehati-hatian dan prinsip syariah. From the results of the self-assessment the Director of Marketing and Sharia Business of PT Bank BPD DIY has met the specified criteria. The criteria are as follows: 1. The UUS Director is required to have competence and commitment in UUS development. 2. The UUS Director does not have a conflict of interest between conventional and sharia interests in carrying out his duties. 3. The UUS Director has followed the interview process conducted by Bank Indonesia/Financial Services Authority, the interview was conducted when he was about to become Marketing Director. 4. The UUS Director is fully responsible for the implementation of UUS management based on prudential principles and sharia principles. Pelaksanaan Prinsip Kehati-Hatian dan Prinsip Syariah Implementation of Prudential Principles and Sharia Principles Dalam menjalankan kegiatan dan operasional perbankan, Unit Usaha Syariah PT Bank BPD DIY selalu memperhatikan prinsip kehati-hatian dan kepatuhan terhadap prinsip syariah. Pedoman dalam operasional Unit Usaha Syariah PT Bank BPD DIY diatur dengan ketentuan dan kebijakan. In carrying out banking activities and operations, the Sharia Business Unit of PT Bank BPD DIY always pays attention to the principle of prudence and compliance with sharia principles. Guidelines in the operation of the Sharia Business Unit of PT Bank BPD DIY were regulated by provisions and policies. Pada tahun 2021 kebijakan dan keputusan strategis terkait In 2021 the policies and strategic decisions related to products produk dan jasa yang telah diputuskan adalah sebagai berikut: and services that have been decided are as follows: 2021 Annual Report
476. 474 Tata Kelola Perusahaan No 1 Tanggal Date 14 /01/2021 SK/SE/Inst SK 0018/KR 1006 Kebijakan Policies Penyaluran Pembiayaan Dalam Rangka Mendukung Pelaksanaan Program Pemulihan Ekonomi Nasional Distribution of Financing to Support the Implementation of the National Economic Recovery Program 2 14/01/2021 SE 0002/KR 1006 Penyaluran Pembiayaan Dalam Rangka Pemulihan Ekonomi Nasional (PEN) Financing Distribution in the Context of National Economic Recovery (PEN) 3 26/01/2021 SE 0005/KR 1006 Nilai Exposure At Default (EAD) Untuk Perhitungan CKPN Pembiayaan Murabahah Triwulan I Tahun 2021 Exposure At Default (EAD) Value for Calculation of CKPN for Murabahah Financing Quarter I 2021 4 03/02/2021 SK 0030/KA 1006 Kewenangan Penempatan Dana PT Bank BPD DIY Unit Usaha Syariah Authority for Placement of Funds PT Bank BPD DIY Sharia Business Unit 5 04/02/2021 SE 0012/KR 1006 Pedoman Bidang Pembiayaan dalam menghadapi wabah COVID-19 Guidelines for the Field of Financing in the face of the COVID-19 outbreak 6 04/02/2021 SK 0031/KR 1006 Pedoman Bidang Pembiayaan dalam menghadapi wabah COVID-19 Guidelines for the Field of Financing in the face of the COVID-19 outbreak 7 16/02/2021 SK 0044/DJ 1006 Sistem Informasi Pengelolaan Data Pelaku Transaksi dan Transaksi Lanjutan PT Bank BPD DIY Information System for Data Management of Transaction Perpetrators and Advanced Transactions of PT Bank BPD DIY 8 11/02/2021 SK 0040/KR 1006 Penyaluran Pembiayaan dalam Rangka Mendukung Pelaksanaan Program Pemulihan Ekonomi Nasional Distribution of Financing to Support the Implementation of the National Economic Recovery Program 9 11/02/2021 SE 0015/KR 1006 Penyaluran Pembiayaan dalam Rangka Pemulihan Ekonomi Nasional Financing Distribution in the Context of National Economic Recovery 10 01/02/2021 SK 0028/DJ 1006 Penatalaksanakan Dana Badan Pengelola Keuangan Haji (BPKH) Management of Hajj Financial Management Agency (BPKH) Funds 11 12/03/2021 SE 0031/KR 1006 Kerjasama Penyaluran Pembiayaan Swaguna Syariah Kepada Pegawai Instansi Swasta Cooperation in the Distribution of Sharia Swaguna Financing to Employees of Private Institutions 12 22/03/2021 SK 0069/DJ 1006 Penggantian Biaya Cetak Buku Cek dan Bilyet Giro (BG) Reimbursement of Check Book and Bilyet Giro (BG) Printing Fees 13 22/03/2021 SE 0032/KR 1006 Promo Turun Margin dan Bagi Hasil Pembiayaan Swaguna Syariah Promo Decrease in Margin and Profit Sharing of Sharia Swaguna Financing 14 08/04/2021 SK 0088/DJ 1006 Ketentuan Misbah Bagi Hasil Tabungan dengan Akad Mudharabah Provisions on Misbah for Savings Profit Sharing with Mudharabah Contract 15 08/04/2021 SK 0089/DJ 1006 Ketentuan Nisbah Bagi Hasil Deposito Mudharabah Provisions for Profit Sharing Ratio for Mudharabah Deposits 16 08/04/2021 SK 0090/DJ 1006 Perubahan Lampiran SK No.0233/DJ 1006 Tentang Tabungan Simpeda iB Amendment to Attachment to Decree No. 0233/DJ 1006 Regarding iB . Simpeda Savings 17 09/04/2021 SK 0092/DJ 1006 Perubahan Surat Keputusan Direksi Nomor 0028/DJ 1006 Tentang Penatalaksanaan Dana Badan Pengelola Keuangan Haji (BPKH) Amendment to the Decree of the Board of Directors Number 0028/DJ 1006 concerning Fund Management of the Hajj Financial Management Agency (BPKH) 18 05/03/2021 SE 0029/DJ 1006 Daftar User ID dan Kewenangan pada Aplikasi Sistem Kliring Nasional Bank Indonesia (SKNBI) Generasi II List of User IDs and Authorities on the Generation II Bank Indonesia National Clearing System (SKNBI) Application 19 15/04/2021 SE 0038/KR 1006 Nilai Exposure At Default (EAD) Untuk Perhitungan CKPN Pembiayaan Murabahah Triwulan II Tahun 2021 Exposure At Default (EAD) Value for Calculation of CKPN for Murabahah Financing Quarter II 2021 Laporan Tahunan 2021
477. 475 Corporate Governance No 20 Tanggal Date 16 /04/2021 SK/SE/Inst SK 0100/DJ 1006 Kebijakan Policies Perubahan Surat Keputusan Direksi No.0044/DJ 1006 Tanggal 16 Februari 2021 Tentang Sistem Informasi Pengelolaan Data Pelaku Transaksi dan Transaksi Lanjutan PT Bank BPD DIY Amendment to the Decree of the Board of Directors No.0044/DJ 1006 dated February 16, 2021 concerning the Information System for Data Management of Transaction Perpetrators and Continued Transactions of PT Bank BPD DIY 21 19/04/2021 SK 0102/KR 1006 Rasio Financing To Value Untuk Pembiayaan Properti dan Uang Muka Untuk Pembiayaan Kendaraan Bermotor Financing To Value Ratio for Property Financing and Down Payments for Motor Vehicle Financing 22 19/04/2021 SE 0041/KR 1006 Promo Pembiayaan Pemilikan Rumah (BPD DIY Biaya Syariah) dan Pembaiyaan Kendaraan Bermotor Home Ownership Financing Promo (BPD DIY Syariah Fee) and Motor Vehicle Financing 23 22/04/2021 SK 0112/KR 1006 Pembiayaan Pemilikan Rumah (BPD DIY Griya Syariah) Home Ownership Financing (BPD DIY Griya Syariah) 24 22/04/2021 SK 0113/KR 1006 Perubahan Atas Surat Keputusan Direksi Nomor 0329/DJ 1006 Tanggal 18 Desember 2017 Tentang Prosedur Standar Operasional Layanan Internet Banking Korporasi / Cash Management System (CMS) BPD DIY Terkait Implementasi Pada Unit Usaha Syariah Amendment to the Decree of the Board of Directors Number 0329/DJ 1006 Dated December 18, 2017 Regarding Standard Operating Procedures for Corporate Internet Banking Services / Cash Management System (CMS) BPD DIY Regarding Implementation in Sharia Business Units 25 22/04/2021 SE 0044/KR 1006 Pedoman Pelaksanaan Pembiayaan Pemilikan Rumah (BPD DIY Griya Syariah) Guidelines for the Implementation of Home Ownership Financing (BPD DIY Griya Syariah) 26 23/04/2021 SE 0045/KR 1006 Promo Pembiayaan Kepada Koperasi Pegawai/Karyawan Financing Promo for Cooperative Employees/Employees 27 30/04/2021 SK 0120/DJ 1006 Kebijakan dan Pedoman Tertulis Sistem Kliring Nasional Bank Indonesia (SKNBI) Generasi II PT Bank BPD DIY UUS Policies and Written Guidelines for Bank Indonesia National Clearing System (SKNBI) Generation II PT Bank BPD DIY UUS 28 30/04/2021 SK 0119/DJ 1006 Pedoman Operasional Real Time Gross Settlement (BI-RTGS) Generasi II PT Bank BPD DIY UUS Operational Guidelines Real Time Gross Settlement (BI-RTGS) Generation II PT Bank BPD DIY UUS 29 22/04/2021 SK 0106/OM 1006 Perubahan Pertama Surat Keputusan Direksi Nomor 0118/OM 1006 Tanggal 27 Maret 2008 Tentang Buku Pedoman Pelaksanaan Layanan Syariah First Amendment to the Decree of the Board of Directors Number 0118/ OM 1006 Dated March 27, 2008 concerning the Guidelines for the Implementation of Sharia Services 30 16/06/2021 SE 0058/KR 1006 Pedoman Bidang Pembiayaan dalam Menghadapi Wabah COVID-19 Guidelines for the Field of Financing in Facing the COVID-19 Outbreak 31 28/06/2021 SK 0172/KR 1006 Pembiayaan KUR Syariah PT Bank BPD DIY PT Bank BPD DIY Sharia KUR Financing 32 28/06/2021 SE 0062/KR 1006 Pembiayaan KUR Syariah PT Bank BPD DIY PT Bank BPD DIY Sharia KUR Financing 33 30/06/2021 SE 0064/KR 1006 Pelaporan Pelaksanaan Take Over Kredit /Pembiayaan Reporting on the Implementation of Credit/Financing Take Over 34 08/07/2021 SE 0070/KR 1006 Ketentuan Pengikatan Agunan Pembiayaan Mikro Syariah Conditions for Binding of Collateral for Sharia Microfinance 2021 Annual Report
478. 476 Tata Kelola Perusahaan No 35 Tanggal Date 30 /06/2021 Kebijakan Policies SK/SE/Inst SE 0065/DJ 1006 Perubahan Keempat Surat Edaran Direksi No.0034/DJ 1006 Tanggal 30 Maret 2020 Perihal Penyesuaian Jadwal Kegiatan Operasional Sistem Bank Indonesia Real Time Gross Settlement (BI-RTGS) dan Sistem Kliring Nasional Bank Indonesia (SKNBI) Serta Perubahan Biaya Kiriman Uang Sistem Kliring Nasional Bank Indonesia (SKNBI) Memitigasi Penyebaran COVID-19 Fourth Amendment to Circular Letter of the Board of Directors No.0034/DJ 1006 Dated March 30, 2020 Regarding Adjustment of Operational Activity Schedule for the Bank Indonesia Real Time Gross Settlement (BI-RTGS) and Bank Indonesia National Clearing System (SKNBI) and Changes in Remittance Fees for the Bank’s National Clearing System Indonesia (SKNBI) Mitigating the Spread of COVID-19 36 30/07/2021 SE 0080/KR 1006 Nilai Exposure At Default (EAD) Untuk Perhitungan CKPN Pembiayaan Murabahah Triwulan III Tahun 2021 Exposure At Default (EAD) Value for Calculation of CKPN for Murabahah Financing Quarter III 2021 37 09/08/2021 SE 0083/KR 1006 Petunjuk Pelaksanaan Pembiayaan Fasilitas Bagi Pegawai PT Bank BPD DIY Instructions for the Implementation of Facility Financing for Employees of PT Bank BPD DIY 38 09/08/2021 SK 0200/KR 1006 Pembiayaan Fasilitas Bagi Pegawai PT Bank BPD DIY Facility Financing for PT Bank BPD DIY Employees 39 12/08/2021 SK 0208/KR 1006 Biaya Administrasi Pembiayaan Financing Administration Fee 40 19/08/2021 SK 0213/KR 1006 Template Analisis Pembiayaan Usaha/Komersial dan atau Pembiayaan/ Kredit Program Business/Commercial and/or Program Financing/Credit Analysis Template 41 23/08/2021 SK 0219/KR 1006 Pembiayaan Swaguna Syariah Bagi Direksi dan Pegawai PT Bank BPD DIY Sharia Swaguna Financing for Directors and Employees of PT Bank BPD DIY 42 23/08/2021 SE 0090/KR 1006 Pembiayaan Swaguna Syariah Bagi Direksi dan Pegawai Bank BPD DIY Sharia Swaguna Financing for Directors and Employees of Bank BPD DIY 43 24/08/2021 SK 0223/KR 1006 Penyaluran Pembiayaan Dalam Rangka Mendukung Pelaksana Program Pemulihan Ekonomi Nasional Distribution of Financing to Support the Implementation of the National Economic Recovery Program 44 24/08/2021 SE 0091/KR 1006 Penyaluran Pembiayaan dalam Rangka Pemulihan Ekonomi Nasional (PEN) 45 21/09/2021 SK 0257/OM 1006 Pembukaan Kantor Kas Syariah Balaikota Opening of City Hall Sharia Cash Office 46 21/09/2021 SK 0258/OM 1006 Peningkatan Status Kantor Kas Syariah Menjadi Kantor Cabang Pembantu Syariah Maguwoharjo Distribution of Financing in the Context of National Economic Recovery (PEN) Upgrading the Status of a Sharia Cash Office to a Maguwoharjo Sharia SubBranch Office 47 27/08/2021 SK 0230/KP 1006 Ketentuan Tata Cara Pelaksanaan Pengawasan dan Pelaporan Hasil Pengawasan Dewan Pengawas Syariah PT Bank BPD DIY Provisions on the Procedure for Implementation of Supervision and Reporting on the Results of Supervision of the Sharia Supervisory Board of PT Bank BPD DIY 48 28/09/2021 SK 0266/KA 1006 Penambahan rekening sub buku besar dan sub-sub buku besar Addition of sub ledger accounts and sub ledgers 49 08/10/2021 SE 0104/KR 1006 Kerjasama Penyaluran Pembiayaan Swaguna Syariah Kepada Pegawai Instansi Swasta Cooperation in the Distribution of Sharia Swaguna Financing to Employees of Private Institutions 50 27/09/2021 SK 0263/KR 1006 Pedoman Pelaksanaan Layanan Syariah Sharia Service Implementation Guidelines 51 29/10/2021 SK 0294/DJ 1006 Perubahan Pertama SK Direksi No. 0160/DJ 1006 SK Tanggal 18 Februari 2019 Tentang Prosedur Standar Operasional Layanan Bank Penerima Setoran Biaya Penyelenggaraan Ibadah Haji (BPS BPIH) First Amendment to Decree of the Board of Directors No. 0160/DJ 1006 SK dated February 18, 2019 concerning Standard Operating Procedures for Bank Services Recipient of Deposits for Hajj Organizing Fees (BPS BPIH) Laporan Tahunan 2021
479. 477 Corporate Governance No 52 Tanggal Date 08 /11/2021 SK/SE/Inst SE 0111/KR 1006 Kebijakan Policies Kriteria Usaha Mikro Kecil dan Menengah (UMKM) dan Non Usaha Mikro Kecil dan Menengah (Non UMKM) Criteria for Micro, Small and Medium Enterprises (MSMEs) and Non Micro Small and Medium Enterprises (Non MSMEs) 53 20/10/2021 SE 0107/KR 1006 Nilai Exposure At Default (EAD) Untuk Perhitungan CKPN Pembiayaan Murabahah Triwulan IV Tahun 2021 Exposure At Default (EAD) Value for Calculation of CKPN for Murabahah Financing Quarter IV 2021 54 22/11/2021 SK 0328/KR 1006 Pembiayaan Mikro Syariah PT Bank BPD DIY Sharia Micro Financing PT Bank BPD DIY 55 22/11/2021 SE 0114/KR 1006 Ketentuan Pelaksanaan Pembiayaan Mikro Syariah PT Bank BPD DIY Provisions for the Implementation of PT Bank BPD DIY Sharia Microfinance 56 31/12/2021 SE 0130/KR 1006 Pembiayaan Mikro Syariah PT Bank BPD DIY Sharia Micro Financing PT Bank BPD DIY Rekomendasi dari Hasil Pengawasan DPS Recommendations From DPS Supervision Results Pengawasan terhadap kepatuhan pelaksanaan prinsip syariah, DPS selalu berkoordinasi dengan UUS diantaranya dalam pertemuan antara DPS dengan Direksi PT Bank BPD DIY dengan memberikan masukan kepada Direktur Pemasaran dan Usaha Syariah. Selanjutnya Direktur Pemasaran dan Usaha Syariah menindaklanjuti masukan dari hasil pengawasan DPS dengan cara melakukan koordinasi dengan UUS dan atau menyusun kebijakan yang diperlukan. Berdasarkan pengawasan Dewan Pengawas Syariah pada tahun 2021 kegiatan operasional bank telah sesuai dengan prinsip syariah. Supervision of compliance with the implementation of sharia principles, Sharia Supervisor Board always coordinates with UUS, including in meetings between Sharia Supervisor Board and the Directors of PT Bank BPD DIY by providing input to the Director of Marketing and Sharia Business. Furthermore, the Director of Marketing and Sharia Business follows up on input from the results of DPS supervision by coordinating with the UUS and or formulating the necessary policies. Based on the supervision of the Sharia Supervisory Board in 2021 the bank’s operational activities were in accordance with sharia principles. Data dan Informasi yang Akurat, Relevan dan Tepat Waktu Accurate, Relevant and Timely Data and Information Dalam mendukung pelaksanaan tata kelola perusahaan yang baik di Unit Usaha Syariah, Direktur UUS telah menyediakan data dan informasi terkait dengan pemenuhan prinsip syariah yang akurat, relevan dan tepat waktu kepada DPS diantaranya adalah data perkembangan kinerja Unit Usaha Syariah per bulan, data materi untuk sampling pengawasan DPS (produk dana, pembiayaan, jasa, ketentuan) serta materi lain yang diperlukan oleh DPS. In supporting the implementation of good corporate governance in the Sharia Business Unit, the UUS Director provided data and information related to the fulfillment of sharia principles that were accurate, relevant and timely to Sharia Supervisor Board DPS including data on the development of Sharia Business Unit performance per month, material data for monitoring sampling of Sharia Supervisor Board (funding products, financing, services, provisions) and other materials required by Sharia Supervisor Board. Pelaksanaan Tugas dan Tanggung Jawab Dewan Pengawas Syariah Implementation of Duties and Responsibilities of the Sharia Supervisory Board Dewan Pengawas Syariah PT Bank BPD DIY diangkat berdasarkan keputusan dalam RUPS. Setiap pemilihan Dewan Pengawas telah melalui seleksi sesuai dengan ketentuan yang berlaku. The Sharia Supervisory Board of PT Bank BPD DIY is appointed based on a decision in the GMS. Every election for the Supervisory Board has gone through a selection in accordance with applicable regulations. 2021 Annual Report
480. 478 Tata Kelola Perusahaan Susunan Dewan Pengawas Syariah Sharia Supervisory Board Composition Pada tahun 2021 susunan Dewan Pengawas Syariah PT Bank BPD DIY masih tetap yang terdiri dari 2 (dua) orang yaitu 1 (satu) orang ketua dan 1 (satu) orang anggota. Jumlah tersebut telah sesuai dengan ketentuan Peraturan Bank Indonesia Nomor 11/33/PBI/2009 tentang Pelaksanaan Good Corporate Governance Bagi Bank Umum Syariah dan UUS, adapun susunan Dewan Pengawas Syariah PT Bank BPD DIY adalah sebagai berikut: In 2021 the composition of the Sharia Supervisory Board of PT Bank BPD DIY still remained consisting of 2 (two) people, namely 1 (one) chairman and 1 (one) member. This number was in accordance with the provisions of Bank Indonesia Regulation Number 11/33/PBI/2009 concerning Implementation of Good Corporate Governance for Sharia Commercial Banks and UUS, while the composition of the Sharia Supervisory Board of PT Bank BPD DIY is as follows: No. 1. Nama Name Jabatan Positon Drs. Syafaruddin Alwi, MS Ketua Chairman Dasar Pengangkatan Basis of Appointment Periode Penugasan Assignment Period - SK Direksi nomor 0002/OM 0104 tanggal 5 Januari 2007, - Akta Pernyataan Keputusan Sirkuler Pemegang Saham Bank BPD DIY Nomor 5 tanggal 28 Desember 2015 - Akta Pernyataan Keputusan Sirkuler Pemegang Saham Bank BPD DIY Nomor 7 tanggal 21 Desember 2019. - Akta Pernyataan Keputusan Sirkuler Pemegang Saham Bank BPD DIY Nomor 16 tanggal 18 Agustus 2020. - Decree of the Board of Directors number 0002/OM 0104 dated January 5, 2007, - Deed of Statement of Circular Decision of Bank BPD DIY Shareholders Number 5 dated 28 December 2015 - Deed of Statement of Circular Decision of Bank BPD DIY Shareholders Number 7 dated December 21, 2019. - Deed of Statement of Circular Decision of Bank BPD DIY Shareholders Number 16 dated 18 August 2020. 2. Prof. Mahfud Sholihin, S.Ag, SE, M.Acc, PhD Anggota Member - 2007 – 2010 (periode pertama) - 2010 – 2013 (periode kedua) - 2013 – 2016 (periode ketiga) - 2016 – 2020 (periode keempat) - 2020 – 2024 (Periode Pertama) - 2007 – 2010 (first period) - 2010 – 2013 (second period) - 2013 – 2016 (third period) - 2016 – 2020 (fourth period) - 2020 – 2024 (First Period) Akta Notaris No 16 tanggal 18 Agustus 2020 2020 – 2024 (periode pertama) Notary Deed No. 16 dated 18 August 2020 2020 – 2024 (first period) Persetujuan Otoritas Authority Approval Pengangkatan Dewan Pengawas Syariah Periode 2020-2024 telah mendapat persetujuan dari Otoritas Jasa Keuangan DIY melalui surat No. S-589/KO.031/2020 tanggal 10 September 2020 Hal: Pengangkatan Anggota Dewan Pengawas Syariah Unit Usaha Syariah PT Bank BPD DIY The appointment of the Sharia Supervisory Board for the 20202024 period has received approval from the DIY Financial Services Authority through letter No. S-589/ KO.031/2020 dated September 10, 2020 Subject: Appointment of Members of the Sharia Supervisory Board of the Sharia Business Unit of PT Bank BPD DIY Tugas, dan Tanggung Jawab Dewan Pengawas Syariah Duties and Responsibilities of the Sharia Supervisory Council Tugas dan tanggung jawab Dewan Pengawas Syariah tertuang dalam SK Direksi PT Bank BPD DIY Nomor 0477/KP 1006 tanggal 2 November 2010 tentang Pedoman dan Tata Tertib Menjalankan Pekerjaan Dewan Pengawas Syariah PT Bank BPD DIY. The duties and responsibilities of the Sharia Supervisory Board are contained in the Decree of the Board of Directors of Bank BPD DIY Number 0477/KP 1006 dated November 2, 2010 concerning Guidelines and Procedures for Running the Work of the Sharia Supervisory Board of PT Bank BPD DIY. Laporan Tahunan 2021
481. 479 Corporate Governance Tugas dan Tanggung Jawab Dewan Pengawas Syariah Duties and Responsibilities Supervisory Council 1 . DPS wajib melaksanakan tugas dan tanggungjawab sesuai prinsip GCG. 2. Tugas dan tanggung jawab DPS adalah memberikan nasihat dan saran kepada Direktur UUS serta mengawasi kegiatan UUS agar sesuai dengan prinsip syariah. 1. SSB must carry out its duties and responsibilities according to the principles of GCG. 2. SSB duties and responsibilities are to provide advice and suggestions to the Director of Sharia Business Unit as well as to supervise Sharia Business Unit activities to comply with sharia principles. 3. The implementation of SSB duties and responsibilities includes, among others: a. assessing and ensuring compliance with sharia principles on operational guidelines and products issued by Sharia Business Unit. b. supervising Sharia Business Unit ‘s new product development process to comply with the DSN MUl fatwa. c. requesting a fatwa from the MUT DSN for new products of the Bank for which there is no fatwa. d. providing sharia opinions on new products and or restructured financing. e. conducting periodic reviews of the fulfillment of sharia principles on the mechanism for raising funds and channeling funds as well as Bank services. f. requesting information data related to sharia aspects from Sharia Business Unit work units in the context of carrying out their duties. 4. In carrying out its duties, powers and responsibilities, SSB shall refer to the DSN-MUI fatwa and Bank Indonesia regulations concerning the applicable Sharia Supervision Guidelines and Sharia Supervision Result Reporting Procedures. 5. In the event of disagreement among members of the SSB in understanding the fatwa, the resolution is returned to the DSN-MUI as the party issuing the fatwa. 3. Pelaksanaan tugas dan tanggungjawab DPS meliputi antara lain: a. menilai dan memastikan pemenuhan prinsip syariah atas pedoman operasional dan produk yang dikeluarkan UUS. b. mengawasi proses pengembangan produk baru UUS agar sesuai dengan fatwa DSN MUl. c. meminta fatwa kepada DSN MUT untuk produk baru Bank yang belum ada fatwanya. d. memberikan opini syariah terhadap produk baru dan atau pembiayaan yang direstrukturisasi. e. melakukan review secara berkala atas pemenuhan prms1p syariah terhadap mekanisme penghimpunan dana dan penyaluran dana serta pelayanan jasa Bank. f. meminta data informasi terkait dengan aspek syariah dari satuan kerja UUS dalam rangka pelaksanaan tugasnya. 4. Dalam melaksanakan tugas, wewenang dan tanggung jawabnya, DPS berpedoman pada fatwa DSN-MUI dan peraturan Bank Indonesia tentang Pedoman Pengawasan Syariah dan Tata Cara Pelaporan Hasil Pengawasan Syariah yang berlaku. 5. Dalam hal terjadi perbedaan pendapat diantara para anggota DPS dalam memahami fatwa maka penyelesaiannya dikembalikan kepada DSN-MUI sebagai pihak yang mengeluarkan fatwa. of the Sharia Kriteria Dewan Pengawas Criteria for Sharia Supervisory Board Untuk dapat diangkat menjadi Dewan Pengawas Syariah, harus memenuhi persyaratan sebagai berikut: 1. Integritas, paling kurang: a. Memiliki akhlak dan moral yang baik. b. Memiliki komitmen untuk mematuhi ketentuan perbankan syariah dan ketentuan peraturan perundang-undangan lain yang berlaku. c. Memiliki komitmen terhadap pengembangan perbankan syariah yang sehat dan tangguh (sustainable). Dalam pengertiannya adalah DPS bersedia untuk menyediakan waktu yang cukup dalam rangka melaksanakan tugasnya. d. Tidak termasuk dalam Daftar Kepatuhan dan Kelayakan (Daftar Tidak Lulus) yang ditetapkan oleh Bank Indonesia. 2. Kompetensi, yang paling kurang memiliki pengetahuan dan To be eligible for appointment as a Sharia Supervisory Board, one must meet the following requirements: 1. Integrity, at least: a. Have good character and morale; b. Committed to complying with the provisions of Islamic banking and other applicable laws and regulations; pengalaman di bidang perbankan dan/atau keuangan. Yang dimaksudkan reputasi keuangan, paling kurang mencakup: c. Committed to the development of a sound and sustainable sharia banking system. In the sense that DPS is willing to provide sufficient time to carry out its duties; d. Not included in the List of Not Graduated on Fit and Proper Test determined by Bank Indonesia. 2. Competency, have knowledge and experience in banking and/or finance and meet financial reputation including: 2021 Annual Report
482. 480 Tata Kelola Perusahaan a . Tidak termasuk dalam daftar kredit macet. b. Tidak pernah dinyatakan pailit atau menjadi pemegang saham, anggota Dewan Komisaris, atau anggota Direksi suatu perseroan dan/atau anggota pengurus suatu badan usaha yang dinyatakan bersalah menyebabkan suatu perseroan dan/atau badan usaha dinyatakan pailit, dalam waktu 5 (lima) tahun terakhir sebelum dicalonkan sebagai DPS. a. Not listed in list of non-performing loan; b. Never been stated bankrupt or hold position as shareholder, Board of Commissioners or Board of Directors of a company and/or management of business entity found guilty resulting in a bankruptcy within the last 5 (five) years prior to be appointed as Sharia Supervisory Board member. Rapat Dewan Pengawas Syariah Sharia Supervisory Board Meeting Dewan Pengawas Syariah dapat menyelenggarakan rapat dengan ketentuan sebagai berikut: haria Supervisory Board holds meeting regularly as a forum for discussion, reporting, and decision-making. Provisions of DPS meeting are as follows: 1. . Sharia Supervisory Board meeting must be held at least once in 1 (one) month. 2. Sharia Supervisory Board meeting must be attended by all DPS members physically at least 2 (two) times in a year and if DPS members cannot attend physically, they can attend the meeting through teleconference technology. 1. Rapat Dewan Pengawas Syariah wajib diselenggarakan paling kurang 1 (satu) kali dalam 1 (satu) bulan. 2. Rapat Dewan Pengawas Syariah wajib dihadiri oleh seluruh anggota DPS secara fisik paling kurang 2 (dua) kali dalam setahun dan apabila anggota DPS tidak dapat menghadiri secara fisik, maka dapat menghadiri rapat melalui teknologi telekonferensi. 3. Tata cara penyelenggaraan rapat: a. Rapat dapat dilaksanakan di kantor Bank atau tempat lain; b. Rapat dipimpin oleh Ketua DPS dan dalam hal ketua berhalangan hadir, rapat dipimpin oleh salah seorang anggota yang hadir 4. Pengambilan keputusan rapat Dewan Pengawas Syariah: a. Dilakukan ber dasarkan musyawarah mufakat. b. Dalam hal tidak terjadi musyawarah mufakat, maka pengambilan keputusan dilakukan berdasarkan suara terbanyak. c. Segala keputusan rapat bersifat mengikat bagi seluruh anggota DPS. d. Hasil rapat wajib dituangkan dalam risalah rapat termasuk apabila terjadi perbedaan pendapat (dissenting opinion) wajib dicantumkan dalam risalah rapat secara jelas beserta alasan perbedaan pendapat tersebut. 5. Hasil rapat wajib ditandatangani oleh seluruh peserta rapat dan didokumentasikan secara tertib. Tanggal dan Agenda Rapat DPS No. Tanggal Date 3. Procedures for organizing Sharia Supervisory Board meeting are as follows: a. Meeting can be held at the Bank’s office or other place; b. Meeting is led by the Head of the DPS and in the event the head is unable to attend, the meeting is chaired by one of the present members 4. Decision making in the Sharia Supervisory Board meeting: a. Based on consensus agreement; b. In the event that consensus does not occur, then the decision is made based on the majority of votes; c. All meeting decisions are binding on all DPS members; d. The results of the meeting must be stated in minutes of meeting, including if there are dissenting opinions, they must be clearly stated in the minutes of the meeting along with the reasons for the dissenting opinion. 5. The results of the meeting must be signed by all meeting participants and documented in an orderly manner. DPS Meeting Date and Agenda Materi Rapat Meeting Materials 1 15 Januari 2021 January 15, 2021 Pembahasan Produk Pembiayaan Rekening Koran Syariah Discussion of Sharia Current Account Financing Products 2 03 Februari 2021 February 03 2021 Pembahasan Pembiayaan Pemilikan Rumah Bersubsidi (FLPP) Discussion on Subsidized Home Ownership Financing (FLPP) 3 09 Maret 2021 March 09, 2021 Pembahasan Pembiayaan Program KUR Syariah Discussion on Shariah KUR Program Financing 4 15 April 2021 April 15, 2021 Pembahasan Pra UAT SIKP KUR Syariah dengan Direktorat SITP Kementerian Keuangan Discussion of Pre-UAT SIKP KUR Syariah with the Directorate of SITP, Ministry of Finance Laporan Tahunan 2021
483. 481 Corporate Governance No . Tanggal Date Materi Rapat Meeting Materials 5 28 April 2021 April 28, 2021 PembahasanPenetapan Biaya Administrasi Pembiayaan Discussion on Determining Financing Administration Fees 6 28 Mei 2021 May 28, 2021 Pembahasan Pengajuan Pembiayaan atas nama PT Kulonprogo Mitra Energi Discussion of Financing Submission on behalf of PT Kulonprogo Mitra Energi 7 09 Juni 2021 June 09, 2021 Pembahasan Pedoman Bidang Pembiayaan dalam Menghadapi Wabah Covid 19 Discussion of Guidelines for the Financing Sector in Facing the Covid 19 Outbreak 8 26 Juli 2021 July 26, 2021 Pembahasan Rencana Pelunasan Maju Pembiayaan atas nama PT Citra Marga Lintas Jabar (CMLJ) Discussion of the Advanced Financing Repayment Plan on behalf of PT Citra Marga Lintas Jabar (CMLJ) 9 24 Agustus 2021 August 24, 2021 Pembahasan tentang SOP Layanan Syariah Discussion about Sharia Service SOPs 10 06 September 2021 September 06, 2021 Pembahasan dan Koordinasi tentang Operasional Perbankan Syariah Discussion and Coordination on Sharia Banking Operations 11 08 Oktober 2021 October 08, 2021 Koordinasi DPS dengan Satuan Kerja Audit Internal (SKAI) Sharia Supervisor Board Coordination with Internal Audit Unit (SKAI) 12 19 November 2021 November 19, 2021 Pembahasan Program Pembiayaan Menengah dan Korporasi Discussion of Medium and Corporate Financing Programs 13 03 Desember 2021 December 03, 2021 Pembahasan Risk Management Review dengan Direksi, Dewan Komisaris dan Komite Pemantau Risiko Discussion of Risk Management Review with the Board of Directors, Board of Commissioners and Risk Monitoring Committee 14 31 Desember 2021 December 31, 2021 Pembahasan Produk Gadai Emas Syariah Sharia Gold Pawn Product Discussion Frekuensi Rapat DPS DPS Meeting Frequency Anggota Member No. Jumlah Kehadiran Number of Attendance Persentase Kehadiran Attendance Percentage 1 Drs. Syafaruddin Alwi, MS 14 14 100 2 Prof. Mahfud Sholihin, S.Ag, SE, M.Acc, PhD 14 14 100 Rapat Dewan Pengawas Syariah Dengan Direksi No. 1 Jumlah Rapat Number of Meetings Tanggal Date 03 Desember 2021 December 03, 2021 Meetings of the Sharia Supervisory Board with the Board of Directors Agenda Agenda Pembahasan Risk Management Review dengan Direksi, Dewan Komisaris dan Komite Pemantau Risiko Discussion of Risk Management Review with the Board of Directors, Board of Commissioners and Risk Monitoring Committee Rekomendasi Dewan Pengawas Syariah Sharia Supervisory Board Recommendations Di dalam kurun waktu tahun 2021, Dewan Pengawas Syariah telah memberikan rekomendasi kepada Direksi. Adapun rekomendasi Dewan Pengawas Syariah selama tahun 2021, adalah sebagai berikut. Within 2021, the Sharia Supervisory Board has provided recommendations to the Board of Directors. The recommendations of the Sharia Supervisory Board for 2021 are as follows. 2021 Annual Report
484. 482 Tata Kelola Perusahaan No . Hasil Rapat Meeting results Rekomendasi Recommendation 03 Desember 2021 December 03, 2021 - - 1 - - Meningkatnya bisnis Unit Usaha Syariah memerlukan pengelolaan manajemen risiko yang memadai. Oleh karena itu Direktur Kepatuhan supaya berkoordinasi lebih intensif dengan DPS dalam mengelola kepatuhan dan kesesuaian prinsip syariah. Terkait dengan akan dilakukannya spin off UUS, perlu diperhatikan aspek economics of scale UUS. Hal ini merupakan salah satu prasyarat kelayakan dalam melakukan spin off. The increasing business of the Sharia Business Unit requires adequate risk management. Therefore, the Compliance Director had to coordinate more intensively with Sharia Supervisor Board in managing compliance and conformity with sharia principles. Regarding the UUS spin-off, it was necessary to pay attention to the economics of scale aspect of UUS. This was one of the prerequisites for the feasibility of doing a spin off. Pelaksanaan Prinsip Syariah Dalam Kegiatan Penghimpunan Dana dan Penyaluran Dana Serta Pelayanan Jasa Unit Usaha Syariah Implementation of Sharia Principles in Accounting and Distribution of Funds as Well as Sharia Business Unit Services Penilaian kesesuaian prinsip syariah dalam produk UUS, meliputi pemenuhan prinsip syariah oleh UUS dalam pelaksanaan kegiatan penghimpunan dana, penyaluran dana dan pelayanan jasa, serta mekanisme yang dilakukan oleh UUS dalam rangka penyelesaian sengketa yang terjadi antara UUS dengan nasabah. Assessment of the conformity of sharia principles in Sharia Business Unit products, including the fulfillment of sharia principles by sharia business unit in the implementation of fundraising activities, distribution of funds and services, as well as mechanisms was carried out by sharia business unit in the context of resolving disputes that occured between sharia business unit and customers. Produk Penghimpunan dan Penyaluran Dana Products Collection and Distribution of Funds Baik produk penghimpunan dan penyaluran dana serta layanan jasa telah sesuai dengan prinsip syariah, fatwa kepada DSN MUI, ketentuan perundang-undangan, dan peraturan Bank Indonesia/Otoritas Jasa Keuangan serta pada saat pengembangan produk selalu dimintakan opini kepada DPS. Adapun macam produk penghimpunan dan penyaluran dana, adalah sebagai berikut: Produk Product No. Both products for raising and distributing funds and services are in accordance with sharia principles, fatwas to the MUI DSN, statutory provisions and regulations of Bank Indonesia/ Financial Services Authority and during product development, opinion is always asked to SSB. The types of products for raising and distributing funds are as follows: Fatwa DSN MUI MUI DSN Fatwa 1 Tabungan Sutera Mudharabah Mudharabah Silk Savings No. 02/DSN-MUI/IV/2000 tanggal 1 April 2000 No. 02/DSN-MUI/IV/2000 dated April 1, 2000 2 Tabungan Shafa Mudharabah Safa Mudharabah Savings No. 02/DSN-MUI/IV/2000 tanggal 1 April 2000 No. 02/DSN-MUI/IV/2000 dated April 1, 2000 3 Tabungan Shafa Wadiah Safa Wadiah Savings No. 02/DSN-MUI/IV/2000 tanggal 1 April 2000 No. 02/DSN-MUI/IV/2000 dated April 1, 2000 4 Tabungan SALAM Mudharabah SALAM Mudharabah Savings No. 02/DSN-MUI/IV/2000 tanggal 1 April 2000 No. 02/DSN-MUI/IV/2000 dated April 1, 2000 Giro Wadiah / Wadiah Current Account No. 01/DSN-MUI/IV/2000 tanggal 1 April 2000 No. 01/DSN-MUI/IV/2000 dated April 1, 2000 6 Deposito Mudharabah Mudharabah Deposit No. 03/DSN-MUI/IV/2000 tanggal 1 April 2000 No. 03/DSN-MUI/IV/2000 dated April 1, 2000 7 Pembiayaan Pemilikan Kendaraan Murabahah Murabaha Vehicle Ownership Financing No. 04/DSN-MUI/IV/2000 tanggal 1 April 2000 No. 04/DSN-MUI/IV/2000 dated April 1, 2000 5 Laporan Tahunan 2021
485. 483 Corporate Governance Produk Product No . 8 Fatwa DSN MUI MUI DSN Fatwa Pembiayaan Pemilikan Rumah dan Pembiayaan Renovasi Rumah No. 04/DSN-MUI/IV/2000 tanggal 1 April 2000 Murabahah No. 04/DSN-MUI/IV/2000 dated April 1, 2000 Home Ownership Financing and Murabahah House Renovation Financing 9 Pembiayaan Serba Guna Murabahah Multipurpose Murabahah Financing No. 04/DSN-MUI/IV/2000 tanggal 1 April 2000 No. 04/DSN-MUI/IV/2000 dated April 1, 2000 10 Pembiayaan Porsi Haji Multi Jasa Multi-Service Hajj Portion Financing No. 09/DSN-MUI/IV/2000 tanggal 13 April 2000 No. 09/DSN-MUI/IV/2000 dated April 13, 2000 11 Pembiayaan Multi Jasa iB iB Multi Service Financing No. 09/DSN-MUI/IV/2000 tanggal 13 April 2000 No. 09/DSN-MUI/IV/2000 dated April 13, 2000 12 Gadai Emas Syariah Sharia Gold Pawn No. 26/DSN-MUI/IV/2000 tanggal 28 Maret 2002 No. 26/DSN-MUI/IV/2000 dated March 28, 2002 13 Pembiayaan Modal Kerja Mudharabah Mudharabah Working Capital Financing No. 07/DSN-MUI/IV/2000 tanggal 4 April 2000 No. 07/DSN-MUI/IV/2000 dated April 4, 2000 14 Pembiayaan Modal Kerja Musyarakah Musyarakah Working Capital Financing No. 08/DSN-MUI/IV/2000 tanggal 13 April 2000 No. 08/DSN-MUI/IV/2000 dated April 13, 2000 15 Pembiayaan Investasi Murabahah Murabaha Investment Financing No. 04/DSN-MUI/IV/2000 tanggal 1 April 2000 No. 04/DSN-MUI/IV/2000 dated April 1, 2000 16 Pembiayaan Serba Guna Jjarah Jjarah Multipurpose Financing No. 09/DSN-MUI/IV/2000 tanggal 13 April 2000 No. 09/DSN-MUI/IV/2000 dated April 13, 2000 17 Pembiayaan Musyarakah Mutanaqishah (MMQ) Musyarakah Mutanaqishah (MMQ) Financing No: 73/DSN-MUI/Xl/2008 Tanggal 14 November 2008 No: 73/DSN-MUI/Xl/2008 Dated November 14, 2008 18 Tabungan Simpeda Wadiah Wadiah Simpeda Savings No. 02/DSN-MUI/IV/2000 tanggal 1 April 2000 No. 02/DSN-MUI/IV/2000 dated April 1, 2000 Penyelesaian Sengketa dengan Nasabah pada Tahun 2021 Dispute Settlement with Customers in 2021 Pada tahun 2021 terdapat 1 (satu) sengketa dengan nasabah yang saat ini masih dalam proses penyelesaian sengketa melalui Pengadilan Agama Bantul In 2021 there was 1 (one) dispute with a customer who is currently still in the process of resolving the dispute through the Bantul Religious Court Penyaluran Dana kepada Nasabah Inti (Pembiayaan) dan Penyimpanan Dana oleh Deposan Inti Distribution of Funds to Core Customers (Financing) and Storage of Funds by Core Deposits Untuk menghindari kegagalan usaha Bank sebagai akibat konsentrasi penyediaan dana dan meningkatkan independensi pengurus Bank terhadap potensi intervensi dari pihak terkait, Bank telah membuat suatu kebijakan, sistem dan prosedur pemberian kredit besar dan pihak terkait sebagai bagian dari prinsip kehati-hatian. Secara berkala kebijakan tersebut dievaluasi dan dilakukan pengkinian. In order to avoid the failure of the Bank’s business as a result of the concentration of provision of funds and increase the independence of the Bank’s management against potential intervention from related parties, the Bank developed a policy, system and procedure for granting large loans and related parties as part of the precautionary principle. The policy was periodically evaluated and updated. Adapun kebijakan Bank dalam penyaluran kepada nasabah inti (pembiayaan) dan penyimpanan dana oleh deposan inti telah diatur dalam SK Direksi nomor 0243 / KR 1006 tanggal 31 Mei 2019 tentang Batas Maksimum Pemberian Kredit dan Penyediaan Dana Besar dan SE Direksi nomor 0045 / KR 1006 tanggal 31 Mei 2019 perihal Batas Maksimum Pemberian Kredit dan Penyediaan Dana Besar. The Bank’s policy in channeling to core customers (financing) and depositing funds by core depositors was regulated in the Decree of the Board of Directors number 0243 / KR 1006 dated May 31, 2019 concerning the Maximum Limit for Loans and Provision of Large Funds and SE Directors number 0045 / KR 1006 dated 31 May 2019 regarding the Maximum Limit for Loans and Provision of Large Funds. 2021 Annual Report
486. 484 Tata Kelola Perusahaan Transparansi Kondisi UUS , Laporan Pelaksanaan GCG dan Pelaporan Internal Transparency of Sharia Business Unit Conditions, GCG Implementation Reports and Internal Reports Penerapan Transparansi Kondisi UUS Implementation of Transparency on Sharia Business Unit Conditions lnformasi kondisi keuangan telah disajikan secara lengkap dan transparan yang dituangkan dalam Laporan Keuangan Publikasi di surat kabar dan website PT Bank BPD DIY. Information on financial conditions had been presented in a complete and transparent manner as outlined in the published financial reports in newspapers and on the website of Bank BPD DIY. Laporan Pelaksanaan GCG GCG Implementation Report Hasil penilaian self assessment GCG diperoleh hasil, sebagai berikut. The results of the GCG self-assessment are obtained as follows. Keterangan Description Index Self Assessment GCG Score Index Self Assessment GCG Score Rangkap Jabatan Sebagai Anggota Dewan Pengawas Syariah pada Lembaga Keuangan Syariah Lainnya Nama Name No. 2017 2018 2019 2020 2021 1,00 1,00 1,00 1,00 1,00 Dual Positions as Members of the Sharia Supervisory Board in Other Sharia Financial Institutions Jabatan Position Lembaga Keuangan Syariah Lain Other Islamic Financial Institutions 1 Drs. Syafaruddin Alwi, MS Ketua DPS / Head of DPS BPRS Unisia Insan Indonesia BPRS Unisia Indonesian People 2 Prof. Mahfud Sholihin, S.Ag, SE, M.Acc, PhD Anggota DPS / DPS Member - Daftar Konsultan, Penasihat atau yang Dipersamakan Dengan Itu yang Digunakan oleh UUS Nama Konsultan Consultant Name List of Consultants, Advisors or Equivalents Used by UUS Tujuan Purpose Ruang Lingkup Kerja Scope of Work Ramdlon Naning, SH Konsultan Hukum / law consultant Konsultan Hukum / law consultant Karim Business Consulting Konsultan spin off / Spin off consultant Persiapan proses spin off Preparation for the spin off process Laporan Tahunan 2021
487. 485 Corporate Governance Paket Remunerasi dan Fasilitas yang Diterima oleh DPS Remuneration Package and Facilities Received by DPS Jumlah Diterima dalam 1 (Satu) Tahun Amount Received in 1 (One) Year Jenis Remunerasi dan Fasilitas Type of Remuneration and Facilities DPS Gaji, bonus, tunjangan rutin, tanttem, dan fasilitas lain dalam bentuk non natura Salaries, bonuses, routine allowances, tanttems, and other facilities in the form of non-kind Fasilitas lain dalam bentuk natura (perumahan, asuransi kesehatan, dan sebagainya) yang: a. dapat dimiliki; dan/atau b. tidak dapat dimiliki. Other facilities in kind (housing, health insurance, etc.) which: a. can be owned; and/or b. cannot be owned. Total Paket Remunerasi yang Dikelompokkan dalam Tingkat Penghasilan yang Diterima oleh DPS Dalam 1 (Satu) Tahun Orang Person Jutaan (Rp) Millions (Rp) 2 210 - - 2 210 Remuneration Packages Grouped in Level of Income Received by DPS in 1 (One) Year Jumlah Remunerasi per Orang dalam 1 (Satu) Tahun*) Total Remuneration per Person in 1 (One) Year*) Jumlah Anggota DPS Number of DPS Members Lebih dari Rp2.000.000.000,00 / More than IDR 2,000,000,000.00 - Lebih dari Rp1.000.000.000,00 sampai dengan Rp2.000.000.000,00 More than IDR 1,000,000,000.00 up to IDR 2,000,000,000.00 - Lebih dari Rp500.000.000,00 sampai dengan Rp1.000.000.000,00 More than IDR 500,000,000 up to IDR 1,000,000,000.00 - Kurang dari sama dengan Rp500.000.000,00 Less than equal to IDR 500,000,000.00 2 Keterangan: *) yang diterima secara tunai Note: *) received in cash Jumlah DPS yang Menerima Remunerasi yang Bersifat Variabel Selama 1 (Satu) Tahun dan Total Nominal Remunerasi yang Bersifat Variabel yang Diterima Number of DPS that Receive Variable Remuneration for 1 (One) Year and Total Variable Nominal Remuneration Received Jumlah Diterima dalam 1 (Satu) Tahun Amount Received in 1 (One) Year Remunerasi yang Bersifat Variabel Variable Remuneration Total DPS Orang Person Jutaan (Rp) Millions (Rp) - - 2021 Annual Report
488. 486 Tata Kelola Perusahaan Shares Option yang Dimiliki DPS Shares Option that DPS Have Jumlah Opsi Number of Options Jumlah Saham yang Dimiliki (lembar saham) Number of Shares Owned (shares) Yang Diberikan (lembar saham) Given (share sheet) Yang Telah Dieksekusi (lembar saham) Executed (share sheet) Harga Opsi (Rp) Option Price (Rp) Jangka Waktu DPS Have Share Option Drs. Syafaruddin Alwi, MS - - - - - Prof. Mahfud Sholihin, S.Ag, SE, M.Acc, PhD - - - - - Keterangan/Nama Description/Name Jumlah Pegawai yang Terkena Pemutusan Hubungan Kerja dan Total Nominal Pesangon yang Dibayarkan Number of Employees that are Affected by Termination and Total Nominal Sentences Paid Jumlah Nominal Pesangon yang dibayarkan per Orang dalam 1 (Satu) Tahun Amount of Severance Pay per Person in 1 (One) Year Jumlah Pegawai Number of Employees Lebih dari Rp1.000.000.000,00 / More than IDR 1,000,000,000.00 - Lebih dari Rp500.000.000,00 sampai dengan Rp1.000.000.000,00 More than IDR 500,000,000 up to IDR 1,000,000,000.00 - Kurang dari sama dengan Rp500.000.000,00 Less than equal to IDR 500,000,000.00 - Rincian Jumlah Remunerasi yang Diberikan dalam 1 (Satu) Tahun Details of Remuneration Provided In 1 (One) Year A. Remunerasi yang Bersifat Tetap* A. Fixed Remuneration* 1. Tunai / Cash - 2. Saham atau instrument yang berbasis saham yang diterbitkan Bank Shares or share-based instruments issued by the Bank - B. Remunerasi yang Bersifat Variabel * B. Variable Remuneration * Tidak Ditangguhkan Not Suspended Ditangguhkan Suspended 1. Tunai / Cash - - 2. Saham atau instrument yang berbasis saham yang diterbitkan Bank Shares or share-based instruments issued by the Bank - - Keterangan: *) hanya untuk material risk takers dan dinyatakan dalam jutaan rupiah Note: *) only for material risk takers and stated in millions of rupiah Laporan Tahunan 2021
489. 487 Corporate Governance Informasi Kuantitatif Quantitative Information Jenis Remunerasi yang Bersifat Variabel *) Variable Remuneration Type *) 1. Total Pengurangan Selama Periode laporan Total Deductions During the Reporting Period Sisa yang Masih Ditangguhkan Remaining Deferred Disebabkan Penyesuaian Eksplisit (A) Due to Explicit Adjustment (A) Disebabkan Penyesuaian Implisit (B) Due to Implicit Adjustment (B) Total (A) + (B) - - - - - - - - - - - - Tunai (dalam juta rupiah) Cash (in million rupiah) 2. Saham/Instrumen yang berbasis saham yang diterbitkan Bank Shares/Share-based Instruments issued by the Bank (dalam lembar saham dan nominal jutaan rupiah yang merupakan konversi dari lembar saham tersebut) (in shares and a nominal value of millions of rupiah which is a conversion from) Total (dalam jutaan rupiah) Keterangan: *) hanya untuk material risk takers Note: *) only for material risk takers Jumlah Penyimpangan (Internal Fraud) yang Terjadi dan Upaya Penyelesaiannya oleh UUS Number of Internal Fraud Differences that Happened and Attempts to Resolve them by Sharia Business Unit Jumlah Kasus yang Dilakukan oleh Jumlah Kasus yang Dilakukan oleh Internal Fraud dalam 1 Tahun Internal Fraud in 1 Year Dewan Pengawas/Direktur UUS Sharia Business Unit Supervisory Board/Director Pegawai Tetap Permanent employees Pegawai Tidak Tetap Temporary employees Tahun sebelumnya Previous year Tahun Berjalan Current year Tahun sebelumnya Previous year Tahun Berjalan Current year Tahun sebelumnya Previous year Tahun Berjalan Current year Total Fraud / Total Fraud - - - - - - Telah diselesaikan Completed - - - - - - Dalam proses penyelesaian di internal UUS In the process of being resolved by sharia business unit internally - - - - - - Belum diupayakan penyelesaiannya Haven’t tried to solve it yet - - - - - - - - - - - - Telah ditindaklanjuti melalui proses hukum It has been followed up through the legal process 2021 Annual Report
490. 488 Tata Kelola Perusahaan Jumlah Permasalahan Hukum Baik Perdata Maupun Pidana dan Upaya Penyelesaiannya oleh UUS Number of Legal Matters (Civil and Criminal) and the Administration by Sharia Business Unit Jumlah Total Permasalahan Hukum Legal Cases Perdata Civil Pidana Criminal Telah selesai (telah mempunyai kekuatan hukum yang tetap) Completed (has had permanent legal force) - - Dalam proses penyelesaian / In the process of completion 1 - Total 1 - Penyaluran Dana Untuk Kegiatan Sosial Baik Jumlah Maupun Pihak Penerima Dana Distribution of Funds for Social Activities (Total and Recipients Parties) Laporan Sumber dan Penyaluran Dana Zakat Report on the Sources and Distribution of Zakat Funds 1. Saldo awal / Beginning balance 2. Dana zakat berasal dari / The Zakat Fund comes from 3. Juta Million 2.558 a. Internal UUS / Internal Sharia Business Unit b. Eksternal UUS / External Sharia Business Unit 3.210 Jumlah penerimaan / Total Receipts 3.210 Pengeluaran dana zakat kepada entitas Pengelola zakat Disbursement of Zakat funds to the Managing entity a. Lembaga amil zakat / Amil Zakat Institute b. Badan amil zakat / Amil Zakat Agency 4. Kenaikan (penurunan) dana zakat / Increase (decrease) of Zakat funds 5. Saldo akhir dana zakat / The final balance of Zakat funds Laporan Sumber dan Penyaluran Dana Kebajikan Source and Distribution of Virtue Funds Report 1. Sumber dana kebajikan pada awal periode / Source of benevolence funds at the beginning of the period 2. Penerima dana kebajikan / Receipt of benevolent funds 2.507 611 92 2.650 Juta Million 639 a. Infak / Infaq b. Sedekah / Alms - c. Pengembalian dana kebajikan / Refund of benevolence - d. Denda / Fines - e. Penerima non halal / Non-halal recipient - f. Lainnya / Other - Total penerimaan / Total receipts Laporan Tahunan 2021 2.856 2.721
491. 489 Corporate Governance Laporan Sumber dan Penyaluran Dana Kebajikan Source and Distribution of Virtue Funds Report 3 . Juta Million Penggunaan dana kebajikan / Use of benevolent funds a. Dana kebajikan produktif / Productive benevolence fund - b. Sumbangan / Donations c. Penggunaan lainnya untuk kepentingan umum / Other uses for public interest 2.767 - 4. Kenaikan (penurunan) sumber dana kebajikan / Increase (decrease) source of benevolence funds 89 5. Sumber dana kebajikan pada akhir periode / Source of benevolence funds at the end of the period 728 Pendapatan Non Halal dan Penggunaannya Keterangan Description Pendapatan non halal Non-halal income Non Halal Revenue and Use Sumber Sources Nilai Score Penggunaan Use of - - - Laporan Internal Internal Report UUS telah memiliki sistem pelaporan internal yang memadai yang dapat menyajikan laporan keuangan bank syariah. Sharia Business Unit already has an adequate internal reporting system that can present Islamic bank financial reports. Gambaran Umum Pelaksanaan GCG General Description of the Implementation of GCG Gambaran Umum General Description Pelaksanaan Tata Kelola Usaha yang Baik/Good Corporrate Governance (GCG) pada PT Bank BPD DIY Unit Usaha Syariah selama tahun 2021 telah dilakukan secara efektif dan efisien sehingga perhitungan nilai komposit bagi PT Bank BPD DIY Unit Usaha Syariah menghasilkan predikat SANGAT BAIK. The implementation of Good Corporate Governance (GCG) at PT Bank BPD DIY Sharia Business Unit during 2021 has been carried out effectively and efficiently so that the calculation of the composite value for PT Bank BPD DIY Sharia Business Unit results in the predicate VERY GOOD. Pelaksanaan tata kelola yang baik diwujudkan dalam bentuk keadilan dan kesetaraan untuk memenuhi hak-hak stakeholders berdasarkan perjanjian dan peraturan perundang-undangan yang berlaku. Kebijakan yang berlaku pada PT Bank BPD DTY Unit Usaha Syariah telah memenuhi lima prinsip dasar yaitu: 1. Keterbukaan/transparansi (transparency), keterbukaan dalam mengemukakan informasi yang material dan relevan serta keterbukaan dalam proses pengambilan keputusan. 2. Akuntabilitas (accountability), yaitu kejelasan fungsi dan pelaksanaan pertanggungjawaban organ bank sehingga pengelolaannya berjalan secara efektif. 3. Pertanggungjawaban (responsibility), yaitu kesesuaian pengelolaan bank dengan peraturan perundang-undangan yang berlaku dan prinsip-prinsip pengelolaan bank yang sehat. The implementation of good governance is manifested in the form of justice and equality to fulfill the rights of stakeholders based on agreements and laws in force. The policies that apply to Bank BPD DTY Sharia Business Unit have met five basic principles, namely: 1. Openness/transparency, openness in conveying material and relevant information and openness in the decisionmaking process. 2. Accountability, namely clarity of functions and implementation of accountability of bank organs so that management runs effectively. 3. Responsibility, namely the conformity of bank management with the prevailing laws and regulations and the principles of sound bank management. 2021 Annual Report
492. 490 Tata Kelola Perusahaan 4 . Profesional (Professional), yaitu memiliki kompetensi, mampu bertindak obyektif, dan bebas dari pengaruh/ tekanan dari pihak manapun (independen) serta memiliki komitmen yang tinggi untuk mengembangkan bank syariah. 5. Kewajaran (Fairness) yaitu keadilan dan kesetaraan dalam memenuhi hak-hak stakeholders berdasarkan perjanjian dan peraturan perundang-undangan yang berlaku serta selalu memenuhi prinsip syariah (sharia compliance). 4. Professional, namely having competence, being able to act objectively, and free from influence/pressure from any party (independent) and having a strong commitment to developing Islamic banking. 5. Fairness, namely fairness and equality in fulfilling the rights of stakeholders based on agreements and laws in force and always fulfilling the principles of sharia (sharia compliance). Ringkasan Perhitungan Nilai Komposit bagi Unit Usaha Syariah Bank BPD DIY Summary of Composite Value Calculation for Bank BPD DIY Sharia Business Unit No. Faktor Factor Peringkat Rating (a) Bobot Weight (b) Nilai Score (a) x (b) 1 Pelaksanaan tugas dan tanggung jawab Direktur UUS/Pemasaran Implementation of the duties and responsibilities of the Sharia Business Unit /Marketing Director 1 35,00% 0,35 2 Pelaksanaan tugas dan tanggung jawab Dewan Pengawas Syariah Implementation of the duties and responsibilities of the Sharia Supervisory Board 1 20,00% 0,20 1 10,00% 0,10 1 10,00% 0,10 1 25,00% 0,25 100% 1,00 3 4 5 Pelaksanaan prinsip syariah dalam kegiatan penghimpunan dana dan penyaluran dana serta pelayanan jasa Implementation of sharia principles in fundraising and distribution of funds and services Penyaluran dana kepada nasabah pembiayaan inti dan penyimpanan dana oleh deposan inti Distribution of funds to core financing customers and depositing of funds by core depositors Transparansi kondisi keuangan dan non keuangan, laporan pelaksanaan GCG dan pelaporan internal Transparency of financial and non-financial conditions, GCG implementation reports and internal reporting Nilai Komposit / Composite Value Predikat / Predicate Sangat Baik / Very good Kekuatan Pelaksanaan Tata Kelola Usaha Yang Baik/Good Corporrate Governance (GCG) Secara Umum The Strength of Good Corporate Governance (GCG) Implementation in General 1. Direktur UUS telah memiliki kriteria, tingkat independensi, dan telah melaksanakan tugas dan tanggung jawab secara efektif. 2. Dewan Pengawas Syariah telah memiliki kecukupan komposisi, kriteria dan tingkat independensi. 3. Pelaksanaan tugas dan tanggung jawab DPS telah efektif. 1. The UUS Director has the criteria, the level of independence, and has carried out his duties and responsibilities effectively. 2. The Sharia Supervisory Board has sufficient composition, criteria and level of independence. 3. The implementation of DPS’s duties and responsibilities has been effective. 4. The Sharia Supervisory Board has held DPS meetings effectively. 5. The Sharia Supervisory Board has transparency. 6. Sharia Business Unit products are in conformity with Sharia Principles. 7. The implementation of fund raising, fund distribution and service activities has complied with Sharia Principles. 4. Dewan Pengawas Syariah telah menyelenggarakan rapat DPS dengan efektif. 5. Dewan Pengawas Syariah telah memiliki transparansi. 6. Produk-produk UUS telah memiliki kesesuaian dengan Prinsip Syariah. 7. Pelaksanaan kegiatan penghimpunan dana, penyaluran dana dan pelayanan jasa telah memenuhi Prinsip Syariah. Laporan Tahunan 2021
493. 491 Corporate Governance 8 . Mekanisme yang dilakukan oleh UUS dalam rangka penyelesaian sengketa yang terjadi antara UUS dengan nasabah telah sesuai/berdasarkan peraturan perundangundangan yang berlaku. 9. Prinsip kehati-hatian telah diterapkan dalam penyaluran dana kepada nasabah pembiayaan dan penyimpanan dana oleh deposan. 10. Pengambilan keputusan yang berkaitan dengan penyaluran dana kepada nasabah pembiayaan memenuhi aspek independensi. 11. Informasi keuangan dan non-keuangan tel ah disampaikan secara tepat waktu, akurat dan transparans kepada stakeholders (public). 12. Pengelolaan informasi produk dan jasa UUS, pengaduan nasabah serta data pribadi nasabah telah dilakukan secara efektif. 13. Laporan pelaksanaan GCG yang disampaikan secara lengkap, akurat dan tepat waktu. 8. The mechanism carried out by UUS in the context of resolving disputes that occur between UUS and customers is in accordance with/based on the applicable laws and regulations. 9. The precautionary principle has been applied in distributing funds to financing customers and depositing funds by depositors. 10. Decision making related to the distribution of funds to financing customers fulfills the aspect of independence. Kelemahan Weakness Dalam operasional bank masih terdapat beberapa hal yang perlu diperbaiki, diantaranya adalah: 1. Penyempurnaan akad pembiayaan sesuai dengan ketentuan, 2. Perlu peningkatan dalam monitoring pembiayaan bermasalah, 3. Perlu dilakukan upaya monitoring atas pembiayaan direstrukturisasi. Selain itu masih terdapat temuan KIC, SKAI dan DPS yang perlu ditindaklanjuti. In bank operations there were still several things that need to be improved, including: 1. Completion of the financing contract in accordance with the provisions, 2. Need for improvement in monitoring non-performing financing, 3. It was necessary to monitor the restructured financing. Realisasi Pelaksanaan Langkah Perbaikan Periode Sebelumnya Beserta Waktu Penyelesaian Dan Kendala Penyelesaiannya Realization of Implementation of the previous Period, its Settlementtime, and the Obstacles Telah ditindaklanjuti temuan-temuan pemeriksaan yang dilakukan oleh OJK maupun audit internal Bank It has been followed up on audit findings conducted by FSA and the Bank’s internal audit Ringkasan Perhitungan Self Assessment Self Assessment Calculation Summary No. 1. Faktor Factor Pelaksanaan dan Tanggung Jawab Direktur UUS Implementation and Responsibilities of UUS Director 11. Financial and non-financial information has been submitted in a timely, accurate and transparent manner to stakeholders (public). 12. Management of information on UUS products and services, customer complaints and customer personal data has been carried out effectively. 13. Report on the implementation of GCG submitted in a complete, accurate and timely manner. In addition, there were findings from KIC, SKAI and Sharia Supervisor Board that needed to be followed up. Peringkat Faktor Factor Rating 1 Sub Faktor Sub Factor - Kriteria dan independensi Direktur UUS - Sharia business unit Director’s criteria and independence - Tugas dan tanggung jawab Direktur UUS - Sharia business unit Director Duties and Responsibilities Peringkat Sub Faktor Sub Factor Rating 1 1 2021 Annual Report
494. 492 Tata Kelola Perusahaan Faktor Factor No . 2. Peringkat Faktor Factor Rating Pelaksanaan Tugas dan Tanggung Jawab Dewan Pengawas Syariah 1 Implementation and Responsibilities of UUS Director 3 Pelaksanaan Prinsip Syariah Dalam Kegiatan Penghimpunan Dana dan Penyaluran Dana Serta Pelayanan Jasa Unit Usaha Syariah 1 Implementation of Sharia Principles in Fundraising and Funding Distribution Activities as well as Sharia Business Unit Services 4 Penyaluran Dana Kepada Nasabah Pembiayaan Inti dan Penyimpanan Dana Oleh Deposan Inti 1 Distribution of Funds to Core Financing Customers and Depositing of Funds by Core Depositors 5 Transparansi Kondisi Unit Usaha Syariah, Laporan Pelaksanaan GCG dan Pelaporan Internal Transparency of Sharia Business Unit Conditions, GCG Implementation Reports and Internal Reports 1 Peringkat Sub Faktor Sub Factor Rating Sub Faktor Sub Factor 1 - Komposisi, kriteria dan independensi DPS - Sharia Supervisor Board composition, criteria and independence - Tugas dan tanggung jawab DPS - Sharia Supervisor Board duties and responsibilities - Efektivitas rapat DPS - Sharia Supervisor effectiveness - - Transparansi DPS Sharia Supervisor Board Transparency 1 - Pelaksanaan Prinsip Syariah Dalam Kegiatan Penghimpunan Dana dan Penyaluran Dana Serta Pelayanan Jasa Unit Usaha Syariah 1 - Implementation of Sharia Principles in Fundraising and Funding Distribution Activities as well as Sharia Business Unit Services - Penyaluran Dana Kepada Nasabah Pembiayaan Inti dan Penyimpanan Dana Oleh Deposan Inti - Distribution of Funds to Core Financing Customers and Depositing of Funds by Core Depositors - Penerapan transparansi kondisi UUS - Implementation of Sharia business unit condition transparency - - Laporan pelaksanaan GCG GCG implementation report 1 - - Kecukupan pelaporan internal Adequacy of internal reporting 1 1 1 Board meeting 1 1 Good Corporate Governance Assessment Good Corporate Governance Assessment Kriteria Penilaian Assessment Criteria Kriteria yang digunakan dalam melakukan self assessment adalah Surat Edaran Otoritas Jasa Keuangan No. 13/ SEOJK.03/2017 tentang Penerapan tata kelola bagi Bank Umum. Self assessment meliputi 11 (sebelas) faktor penilaian pelaksanaan GCG yang meliputi: 1. Pelaksanaan tugas dan tanggung jawab Dewan Komisaris. The criteria used in conducting the self-assessment are Financial Services Authority Circular Letter No. 13/ SEOJK.03/2017 concerning Implementation of governance for Commercial Banks. Self assessment included 11 (eleven) GCG implementation assessment factors which include: 1. Implementation of the duties and responsibilities of the Board of Commissioners. 2. Pelaksanaan tugas dan tanggung jawab Direksi. 2. Implementation of the duties and responsibilities of the Board of Directors. Laporan Tahunan 2021
495. 493 Corporate Governance 3 . Kelengkapan dan pelaksanaan tugas Komite. Penanganan benturan kepentingan. Penerapan fungsi kepatuhan. Penerapan fungsi audit internal. Penerapan fungsi audit eksternal. Penerapan manajemen risiko termasuk sistem pengendalian internal. 9. Penyediaan dana kepada pihak terkait (related party) dan penyediaan dana besar (large exposure). 10. Transparansi kondisi keuangan dan non keuangan Bank, laporan pelaksanaan Good Corporate Governance dan pelaporan internal. 11. Rencana Strategis Bank. 3. Completeness and implementation of the Committee’s duties. 4. Handling conflicts of interest. 5. Implementation of compliance function. 6. Implementation of the internal audit function. 7. Implementation of the external audit function. 8. Implementation of risk management including internal control system. 9. Provision of funds to related parties and provision of large funds (large exposure). 10. Transparency of the Bank’s financial and non-financial conditions, reports on the implementation of Good Corporate Governance and internal reporting. 11. Bank’s Strategic Plan. Pihak yang Melakukan Assessment Parties Conducting the Assessment Dalam rangka menjaga dan meningkatkan kualitas penerapan tata kelola, Bank BPD DIY secara berkala melakukan penilaian sendiri (self assessment) untuk mengukur pelaksanaan tata kelola terhadap kebijakan – kebijakan yang berlaku. In order to maintain and improve the quality of governance implementation, Bank BPD DIY periodically conducts selfassessments to measure the implementation of governance against the prevailing policies. Skor Penilaian Assessment Score Rincian hasil penilaian sendiri pada posisi Desember tahun 2021 adalah sebagai berikut: The details of the results of the self-assessment for the position in December 2021 are as follows:: 4. 5. 6. 7. 8. No Faktor Penilaian Rating Factor Skor (1-5) Score (1-5) Bobot Weight Skot Terbobot Score Per Weight 1 Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris Implementation of Duties and Responsibilities of the Board of Commissioners 1,92 10% 0,19 1,92 20% 0,38 2 Pelaksanaan Tugas dan Tanggung Jawab Direksi Implementation of the Duties and Responsibilities of the Board of Directors 3 Kelengkapan dan Pelaksanaan Tugas Komite Completeness and Implementation of Committee Duties 1,92 10% 0,19 4 Penanganan Benturan Kepentingan / Handling Conflicts of Interest 2,20 10% 0,22 5 Penerapan Fungsi Kepatuhan Bank Implementation of the Bank’s Compliance Function 2,20 5% 0,11 6 Penerapan Fungsi Audit Intern Implementation of the Internal Audit Function 2,20 5% 0,11 7 Penerapan Fungsi Audit Ekstern Implementation of the External Audit Function 1,40 5% 0,07 8 Penerapan Manajemen Risiko termasuk Sistem Pengendalian Internal Implementation of Risk Management including Internal Control System 2,20 7,5% 0,17 2,20 7,5% 0,17 9 Penyediaan dana kepada pihak terkait (related party) dan penyediaan dana besar (large exposure) Provision of funds to related parties and provision of large funds (large exposure) 2021 Annual Report
496. 494 Tata Kelola Perusahaan Faktor Penilaian Rating Factor No 10 11 Skor (1-5) Score (1-5) Bobot Weight Skot Terbobot Score Per Weight 1,92 15% 0,29 1,92 5% 0,10 Transparansi kondisi keuangan dan non keuangan, laporan pelaksanaan Good Corporate Governance dan pelaporan internal Transparency of financial and non-financial conditions, reports on the implementation of Good Corporate Governance and internal reporting Rencana Strategis Bank / Bank Strategic Plan Total Skor / Total Score : 1,99 Peringkat / Rank : 2 Laporan Penilaian Sendiri (Self-Assessment) Penerapan Tata Kelola selama pada posisi Desember 2021 adalah sebagai berikut: The Self-Assessment Report on the Implementation of Governance for the position of December 2021 is as follows: LAPORAN PENILAIAN SENDIRI PENERAPAN TATA KELOLA SELF-ASSESSMENT GOVERNANCE Nama Bank Posisi (SELF-ASSESSMENT) : PT. Bank Pembangunan Daerah Daerah Istimewa Yogyakarta : Desember 2021 Bank name Position REPORT IMPLEMENTATION OF : PT. Bank Pembangunan Daerah Daerah Istimewa Yogyakarta : December 2021 Hasil Penilaian Sendiri (Self-Assessment) Penerapan Tata Kelola Results of Self-Assessment on Implementation of Governance Peringkat Rank Individu 2 Definisi Peringkat Definition of Rank Mencerminkan manajemen Bank telah melakukan penerapan Tata Kelola yang secara umum baik. Hal ini tercermin dari pemenuhan yang memadai atas prinsip Tata Kelola yang baik. Dalam hal terdapat kelemahan dalam penerapan prinsip Tata Kelola yang baik maka secara umum kelemahan tersebut kurang signifikan dan dapat diselesaikan dengan tindakan normal oleh manajemen Bank. Reflecting that the Bank’s management implemented generally good Governance. This was reflected in the adequate fulfillment of the principles of Good Governance. In the event that there were weaknesses in the application of the principles of Good Governance, in general, these weaknesses were less significant and could be resolved by normal actions by the Bank’s management. Konsolidasi Consolidation Analisis Analysis Governance Structure • Bank telah memiliki struktur yang memadai, yaitu Dewan Komisaris didukung dengan Komite Audit, Komite Remunerasi & Nominasi, dan Komite Pemantau Risiko. Direksi yang lengkap dengan didukung oleh Komite Perkreditan, Komite Manajemen Kepegawaian, ALCO, Komite Manajemen Risiko, Komite Pengarah Teknologi Informasi. • Bank telah mempunyai struktur organisasi beserta job description yang dilengkapi dengan kewenangan sesuai dengan jabatannya. • Sebagai pedoman dalam operasional, Bank menyusun kebijakan, sistem dan prosedur dalam mendukung operasional Bank. Bank juga telah menyusun SIM sebagai tools dalam menyajikan data sebagai dasar pengambilan keputusan. • Namun demikian, terdapat beberapa standar operasional dan prosedur yang masih perlu dilakukan penyempurnaan sesuai dengan kondisi terkini. • Bank telah memiliki kebijakan, sistem dan prosedur yang mengatur mengenai tugas dan tanggung jawab masing-masing unit kerja sehingga dapat menghindarkan dari adanya benturan kepentingan. Hasil Rapat dan atau notulen telah dokumentasikan dengan baik, begitu pula halnya dengan Surat Keputusan Direksi, Surat Edaran Direksi, dan/atau Instruksi Direksi. • Bank juga melakukan evaluasi dan pengkinian secara berkala. • Dalam menyikapi perubahan yang terjadi bank senantiasa melakukan review terhadap kebutuhan, antara lain terhadap perubahan struktur organisasi, kecukupan pedoman, keterlibatan pihak independen dalam melakukan audit. Laporan Tahunan 2021
497. 495 Corporate Governance Analisis Analysis Governance Process • Dalam kegiatan operasional Bank, ketentuan internal dan eksternal telah dilaksanakan dengan baik. Namun demikian, dalam operasionalnya masih terdapat kesalahan minor yang masih perlu diperbaiki. • Bank telah menerapkan penyediaan dana kepada pihak terkait dan/atau penyediaan dana besar yang memenuhi ketentuan tentang BMPK dan memperhatikan prinsip kehati-hatian maupun perundangan yang berlaku. Bank juga telah mengatur dan memperhatikan kemampuan permodalan dan penyebaran/diversifikasi portofolio penyediaan dana. • Penerapan mitigasi risiko senantiasa dilakukan bank setiap akan melalukan perubahan kebijakan serta dalam rangka aktifitas ataupun produk baru. Governance Outcome Terkait dengan output tata kelola: • Bank telah menyajikan laporan keuangan maupun non keuangan secara transparan. • Bank dalam kegiatan operasional mengacu kepada ketentuan internal dan eksternal serta peraturan perundang-undangan. • Dalam melindungi konsumen, Bank telah memiliki BPP Perlindungan Konsumen, Pelayanan dan Penyelesaian Pengaduan Konsumen, serta Penyelesaian Sengketa. Bank juga secara terbuka menerima komplain dari nasabah dan penyelesaian Bank dilakukan secara cepat. • Pengawasan internal dilakukan oleh SKAI secara independen dengan dibantu KIC untuk operasional di Kantor Cabang. • Pengawasan eksternal yang dilakukan oleh regulator maupun lembaga/instansi pengawas berjalan secara rutin, output dari hasil pengawasan berupa hasil pemeriksaan memberikan feedback positif bagi bang dalam rangka perbaikan berkelanjutan, bank selalu berupaya memenuhi seluruh hasil pemeriksaan dengan tepat waktu. • Bank tidak melanggar kepatuhan terkait BMPK. Bank telah melakukan root cause analysis terhadap kelemahan-kelemahan yang terjadi selama dalam periode laporan serta menindaklanjuti hasil pemeriksaan regulator, untuk itu bank akan melakukan perbaikan dan penyempurnaan pada aspek-aspek sebagai berikut: 1. Penyusunan rencana stratejik tentang pengelolaan sumber daya manusia 2. Pembangunan Data Recovery Center (DRC) sesuai dalam Project Charter DRC 3.Review terhadap kebijakan limit risiko kredit serta penetapan risiko kredit 4.Review terhadap kebijakan risiko likuiditas antara lain terkait kecukupan likuiditas pada kondisi normal dan kondisi krisis 5. Perbaikan-perbaikan berkelanjutan atas kekurangan-kekurangan minor pada sistem/aplikasi Core Banking Sistem (CBS) Governance Structure • The Bank had an adequate structure, namely the Board of Commissioners supported by the Audit Committee, Remuneration & Nomination Committee, and Risk Monitoring Committee. The complete Board of Directors was supported by the Credit Committee, Personnel Management Committee, ALCO, Risk Management Committee, Information Technology Steering Committee. • The Bank already had an organizational structure along with a job description equipped with the authority in accordance with the position. • As a guideline in operations, the Bank developed policies, systems and procedures to support the Bank’s operations. The Bank also developed a SIM as a tool in presenting data as a basis for decision making. • However, there were several operational standards and procedures that still needed to be improved according to current conditions. • The Bank had policies, systems and procedures that regulated the duties and responsibilities of each work unit so as to avoid conflicts of interest. The results of the Meeting and or the minutes had been well documented, as well as the Decree of the Board of Directors, Circular of the Board of Directors, and/or Instructions of the Board of Directors. • The Bank also conducted periodic evaluations and updates. • In responding to changes that occured, the bank reviewd needs, including changes in organizational structure, adequacy of guidelines, involvement of independent parties in conducting audits. Governance Process • In the Bank’s operational activities, internal and external regulations were implemented properly. However, in its operation there were still minor errors that still needed to be corrected. • The Bank implemented the provision of funds to related parties and/or the provision of large funds that meet the provisions regarding the LLL and pay attention to prudential principles and applicable laws. The Bank also regulated and paid attention to capital capacity and the distribution/diversification of the portfolio of provision of funds. • The implementation of risk mitigation was carried out by the bank every time it made a policy change as well as in the context of new activities or products. Governance Outcome Regarding governance outputs: • The Bank presented financial and non-financial reports in a transparent manner. • Banks in operational activities referred to internal and external regulations and laws and regulations. • In protecting consumers, the Bank already had a BPP for Consumer Protection, Service and Settlement of Consumer Complaints, and Dispute Resolution. The Bank also openly accepted complaints from customers and the Bank’s settlement is carried out quickly. • Internal supervision was carried out by SKAI independently with the assistance of KIC for operations at Branch Offices. • External supervision carried out by regulators and supervisory institutions/agencies run regularly; the output of the results of supervision in the form of inspection results provided positive feedback for the bank in the context of continuous improvement; the bank strived to fulfill all inspection results in a timely manner. • The bank did not violate compliance with the LLL. The Bank carried out a root cause analysis of the weaknesses that occurred during the reporting period and followed up on the results of the regulator’s examination, for which the bank made improvements to the following aspects: 1. Preparation of a strategic plan on human resource management 2. Construction of a Data Recovery Center (DRC) according to the DRC Project Charter 3. Review of credit risk limit policies and credit risk determination 4. A review of the liquidity risk policy related to the adequacy of liquidity in normal conditions and crisis conditions 5. Continuous improvements to minor deficiencies in the Core Banking System (CBS) system/application 2021 Annual Report
498. 496 Tata Kelola Perusahaan Rekomendasi dan Tindaklanjutnya Rekomendasi Recommendation No . 1. 2. 3. Recommendations and Follow-Up Tindak Lanjut Follow-up Penyusunan rencana stratejik tentang pengelolaan sumber daya Bank BPD DIY telah menyusun rencana stratejik tentang pengelolaan manusia. sumber daya manusia. Preparation of a strategic plan on human resource management. Bank BPD DIY prepared a strategic plan on human resource management. Pembangunan Data Recovery Center (DRC) sesuai dalam Project Pembangunan Data Recovery Center (DRC) sesuai dalam Project Charter DRC. Charter DRC telah dilaksanakan. The construction of a Data Recovery Center (DRC) is in accordance The construction of a Data Recovery Center (DRC) in accordance with with the DRC Project Charter. the DRC’s Project Charter had been carried out. Review terhadap kebijakan limit risiko kredit serta penetapan risiko Telah dilakukan review terhadap kebijakan limit risiko kredit serta kredit. penetapan risiko kredit. Review of credit risk limit policies and credit risk determination. A review of the credit risk limit policy and credit risk determination had been carried out. Review terhadap kebijakan risiko likuiditas antara lain terkait Telah dilakukan review terhadap kebijakan risiko likuiditas antara lain kecukupan likuiditas pada kondisi normal dan kondisi krisis. terkait kecukupan likuiditas pada kondisi normal dan kondisi krisis 4. 5. Review of liquidity risk policies, among others, related to the A review of the liquidity risk policy had been carried out, among adequacy of liquidity in normal conditions and crisis conditions. others related to the adequacy of liquidity in normal conditions and crisis conditions Perbaikan-perbaikan berkelanjutan atas kekurangan-kekurangan Telah dilakukan langkah perbaikan secara bertahap dan kontinyu. minor pada sistem/aplikasi Core Banking System (CBS) Improvements had been made gradually and continuously. Continuous improvements to minor deficiencies in the Core Banking System (CBS) system/application Laporan Tahunan 2021
499. 497 Corporate Governance Praktik Bad Corporate Governance Bad Corporate Governance Practices Bank menyadari bahwa praktik-praktik bad corporate governance akan mengganggu sistem Tata Kelola yang baik (GCG) yang telah dibangun oleh Bank. Oleh karena itu, selama tahun 2021, Bank tidak melakukan segala tindakan serta kebijakan yang berkaitan dengan praktik itu yang ditunjukkan pada tabel sebagai berikut: No. 1 2 3 4 The Bank realizes that bad corporate governance practices will disrupt the Good Governance (GCG) system that the Bank has built. Therefore, in 2021, the Bank did not take any actions and policies related to this practice which is shown in the table as follows: Keterangan Description Adanya laporan sebagai perusahaan yang mencemari lingkungan. There are reports of companies polluting the environment. Perkara penting yang sedang dihadapi oleh perusahaan, entitas anak, anggota Direksi dan/atau anggota Dewan Komisaris yang sedang menjabat tidak diungkapkan dalam LaporanTahunan. Important cases being faced by the company, subsidiaries, members of the Board of Directors and/or members of the Board of Commissioners who are currently serving are not disclosed in the Annual Report. Ketidakpatuhan dalam pemenuhan kewajiban perpajakan. Non-compliance in fulfilling tax obligations. Ketidaksesuaian penyajian laporan tahunan dan laporan keuangan dengan peraturan yang berlaku dan SAK. Incompatibility of presentation of annual reports and financial statements with applicable regulations and SAK. Praktik Application Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil 5 Kasus terkait buruh dan karyawan. / Cases related to labor and employees. Nihil / Nil 6 Tidak terdapat pengungkapan segmen operasi pada perusahaan listed. There is no disclosure of operating segments in listed companies. Nihil / Nil 7 Terdapat ketidaksesuaian antara LT hardcopy dengan LT softcopy. There is a discrepancy between LT hardcopy and LT softcopy. Nihil / Nil 2021 Annual Report
500. 498 Tanggung Jawab Sosial Perusahaan Corporate Social Responsibility Laporan Tahunan 2021
501. 499 2021 Annual Report
502. 500 Tanggung Jawab Sosial Perusahaan Bank BPD DIY memandang bahwa keberhasilan dan keberlanjutan bisnis tidak hanya diraih melalui aspek finansial saja , namun melalui keseimbangan dengan aspek lain seperti sosial dan lingkungan. Berangkat dari hal tersebutlah, Bank berkomitmen untuk melaksanakan Tanggung Jawab Sosial Perusahaan (Corporate Social Responsibility/CSR) sebagai salah satu bentuk upaya Bank untuk terus menjaga roda bisnis Bank dan bentuk tanggung jawab moral Bank kepada seluruh pemegang saham dan pemangku kepentingan. Bank BPD DIY believes that business success and sustainability is not only achieved through financial aspects, but also through balance with other aspects such as social and environmental. Therefore, the Bank is committed to implementing Corporate Social Responsibility (CSR) as one form of the Bank’s efforts to continue to maintain the Bank’s business wheels and form the Bank’s moral responsibility to all shareholders and stakeholders. Dalam menjalankan program CSR, Bank BPD DIY bersandar pada konsep Triple Bottom Line atau 3P, yakni Profit (Ekonomi), People (Sosial), dan Planet (Lingkungan). Konsep tersebut menjadi pedoman dan acuan Bank untuk terus bergerak dan berperan aktif dalam meningkatkan kesejahteraan masyarakat (People) sekaligus menjaga kelestarian dan keselamatan lingkungan (Planet) seiring dengan terus melangkah menciptakan pertumbuhan dan perkembangan bisnis yang mengedepankan aspek ethical trade dalam seluruh proses bisnis Bank (Profit). In carrying out CSR programs, Bank BPD DIY relies on the concept of Triple Bottom Line or 3P, namely Profit (Economy), People (Social), and Planet (Environment). The concept becomes a guideline and reference for the Bank to keep moving and play an active role in improving the welfare of the community (People) while maintaining environmental sustainability and safety (Planet) in line with continuing to progress to create business growth and development that prioritize ethical aspects in the Bank’s entire business process (Profit). Sesuai Surat Edaran Otoritas Jasa Keuangan No. 16/ SEOJK.04/2021 Tentang Bentuk dan Isi Laporan Tahunan Emiten Atau Perusahaan Publik, informasi tanggung jawab sosial perusahaan khususnya terkait tata kelola keberlanjutan, kinerja ekonomi berkelanjutan, kinerja lingkungan berkelanjutan dan kinerja sosial berkelanjutan disampaikan pada Laporan Keberlanjutan yang disajikan secara terpisah dari Laporan Tahunan. In accordance with the Circular Letter of the Financial Services Authority No. 16/SEOJK.04/2021 Concerning the Form and Content of the Annual Report of Issuers or Public Companies, Information on corporate social responsibility, particularly related to the application of environmental, social and governance (ESG) principles, is presented in the Sustainability Report which is presented separately from this Annual Report. Laporan Tahunan 2021
503. 501 Indeks Referensi OJK , ARA, dan SK-16 OJK, ARA and SK-16 Reference Index 2021 Annual Report
504. 502 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Penjelasan Explanation Halaman Page Regulasi Regulation Laporan tahunan disajikan dalam Bahasa Indonesia yang baik dan benar dan dianjurkan menyajikan juga dalam Bahasa Inggris. The annual report should be presented in good and correct Indonesian, and it is recommended to also present it in English. √ ARA Laporan tahunan dicetak dengan kualitas yang baik dan menggunakan jenis dan ukuran huruf yang mudah dibaca. The annual report should be printed in good quality and use an easy-to-read type and size. √ ARA SK-16 Nama perusahaan dan tahun annual report ditampilkan di: The company name and year of the annual report are displayed on: √ ARA SK-16 1. √ UMUM / GENERAL Laporan tahunan mencantumkan identitas perusahaan dengan jelas. The annual report clearly states the company’s identity. Sampul muka. Front Cover. 2.Samping. Side. √ 3. Sampul belakang. Back cover. √ 4. Setiap halaman. Every page. √ Laporan tahunan ditampilkan di website perusahaan. The annual report should be displayed on the company website. √ ARA SK-16 1.Pendapatan/penjualan. Revenue/sales. 24 2. Laba bruto. Gross profit. 24 SEOJK 16 ARA SK-16 3. Laba Operasional. Operating Profit. 24 4. Laba sebelum pajak. Profit before tax. 24 5. Laba bersih. Net profit. 24 6. Laba (rugi). Profit (loss). 24 SEOJK 16 ARA SK-16 7. 24 SEOJK 9 N/A SEOJK 16 ARA 24 SEOJK 16 KILAS KINERJA / PERFORMANCE HIGHLIGHTS Ikhtisar data keuangan penting memuat informasi keuangan yang disajikan dalam bentuk perbandingan selama 3 (tiga) tahun buku atau sejak memulai usahanya jika Emiten atau Perusahaan Publik tersebut menjalankan kegiatan usahanya kurang dari 3 (tiga) tahun. The summary of important financial data contains financial information presented in the form of a comparison for 3 (three) financial years or since starting its business if the Issuer or Public Company has been running its business activities for less than 3 (three) years. Informasi memuat antara lain: Information includes: Total laba (rugi) komprehensif. Total comprehensive profit (loss). 8. Jumlah laba (rugi) yang dapat diatribusikan kepada pemilik entitas induk dan kepentingan non pengendali. Total profit (loss) attributable to owners of the parent entity and non-controlling interests. 9. Total laba (rugi) komprehensif. Total comprehensive profit (loss). 10. Jumlah laba (rugi) komprehensif yang dapat diatribusikan kepada pemilik entitas induk dan kepentingan non Pengendali. Total comprehensive profit (loss) attributable to owners of the parent entity and non-controlling interests. Laporan Tahunan 2021 N/A SEOJK 9 SK-16
505. 503 OJK , ARA and SK-16 Reference Index Kriteria Criteria Penjelasan Explanation 11. Laba (rugi) per saham. Earnings (loss) per share. 12. Jumlah aset. Total assets. 13. Investasi pada entitas asosiasi. Investment in associates. Informasi Saham Stock Information Halaman Page Regulasi Regulation N/A SEOJK 9 SEOJK 16 ARA SK-16 23 N/A 14. Jumlah liabilitas. Total liabilities. 23 15. Jumlah ekuitas. Total equity. 23 16. Dana pihak ketiga. Third-party funds. 23 17. Pinjaman yang diterima. Received Loans. 23 18. Rasio laba (rugi) terhadap jumlah aset. Ratio of profit (loss) to total assets. 26 19. Rasio laba (rugi) terhadap ekuitas. Ratio of profit (loss) to equity. 26 20. Rasio laba (rugi) terhadap pendapatan/penjualan. Ratio of profit (loss) to revenue/sales. 26 21. Rasio lancar. Current ratio. 26 22. Rasio liabilitas terhadap ekuitas. Liability to equity ratio. 26 23. Rasio liabilitas terhadap jumlah aset. The ratio of liabilities to total assets. 26 24. Rasio KPMM. CAR ratio. 26 25. Aset produktif. Productive assets. 26 26.Rasio Non-performing Loans (NPL). Ratio of Non-performing Loans (NPL). 26 27. Rasio Beban Operasional terhadap Pendapatan Operasional (BOPO). Ratio of Operating Expenses to Operating Income (BOPO). 26 28. Cost to Income Ratio (CIR). Cost to Income Ratio (CIR). 27 29.Rasio Net Interest Margin (NIM). Net Interest Margin Ratio (NIM). 26 30. Persentase pelanggaran dan pelampauan Batas Maksimum Pemberian Kredit (BMPK). Percentage of violations and exceeding the Maximum Lending Limit (BMPK). 27 31. Rasio Giro Wajib Minimum (GWM). Statutory Reserves Ratio (GWM). 27 32. Rasio Posisi Devisa Neto (PDN). Ratio of Net Open Position (GDP). 27 33. Informasi dan rasio keuangan lainnya yang relevan dengan emiten atau perusahaan publik dan jenis industrinya. Other information and financial ratios relevant to the issuer or public company and the type of industry. 27 SEOJK 9 SEOJK 16 ARA SK-16 Informasi saham bagi Perusahaan Terbuka paling sedikit memuat: Stock information for a Public Company shall at least contain: 28 SEOJK 16 ARA SK-16 1. Saham yang telah diterbitkan untuk setiap masa triwulan yang disajikan dalam bentuk perbandingan selama 2 (dua) tahun buku terakhir, paling sedikit memuat: Shares issued for each quarterly period should be presented in the form of a comparison for the last 2 (two) financial years, at least containing: SEOJK 9 SEOJK 16 SEOJK 9 N/A 2021 Annual Report
506. 504 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Penjelasan Explanation a. Jumlah saham yang beredar. Number of shares outstanding. N/A c. N/A Harga saham tertinggi, terendah, dan penutupan berdasarkan harga pada bursa efek tempat saham dicatatkan. The highest, lowest, and closing share prices are based on prices on the stock exchange where the shares are listed. d. Volume perdagangan pada bursa efek tempat saham dicatatkan. Trading volume on the stock exchange where the shares are listed. N/A Informasi dalam huruf b), huruf c) dan huruf d) hanya diungkapkan jika sahamnya tercatat di bursa efek. Informasi disajikan dalam bentuk grafik dan tabel. Information in letter b), letter c) and letter d) should be only disclosed if the shares are listed on the stock exchange. Information is presented in the form of graphs and tables. 2. Dalam hal terjadi aksi korporasi yang menyebabkan terjadinya perubahan pada saham, seperti pemecahan saham (stock split), penggabungan saham (reverse stock), dividen saham, saham bonus, perubahan nilai nominal saham, penerbitan efek konversi, serta penambahan dan pengurangan modal, informasi saham sebagaimana dimaksud pada angka 1) ditambahkan penjelasan paling sedikit mengenai: In the event of a corporate action that causes changes in shares, such as stock splits, reverse stock, stock dividends, bonus shares, changes in the nominal value of shares, issuance of conversion securities, as well as additions and subtractions of capital, share information as referred to in number 1) shall be added at least an explanation regarding: a. Tanggal pelaksanaan aksi korporasi. Date of implementation of corporate action. 28 N/A c. N/A bonus, jumlah efek konversi yang diterbitkan, dan perubahan nilai nominal saham. bonuses, the number of convertible securities issued, and changes in the par value of shares. SEOJK 16 ARA N/A b. Rasio pemecahan saham (stock split), penggabungan saham (reverse stock), dividen saham, saham. The ratio of stock splits, stock mergers (reverse stock), stock dividends, shares. Laporan Tahunan 2021 Regulasi Regulation N/A b. Kapitalisasi pasar berdasarkan harga pada bursa efek tempat saham dicatatkan. Market capitalization is based on the price on the stock exchange where the shares are listed. Halaman Page d. Jumlah saham beredar sebelum dan sesudah aksi korporasi. The number of outstanding shares before and after the corporate action. N/A e. Jumlah efek konversi yang dilaksanakan (jika ada). Number of conversion effects executed (if any). N/A f. Harga saham sebelum dan sesudah aksi korporasi. Stock prices before and after corporate actions. N/A 3. Dalam hal terjadi penghentian sementara perdagangan saham (suspension) dan/atau pembatalan pencatatan saham (delisting) dalam tahun buku, dijelaskan alasan penghentian sementara perdagangan saham (suspension) dan/atau pembatalan pencatatan saham (delisting) tersebut. In the event of a temporary suspension of share trading and/or delisting of shares during the financial year, the reasons for the suspension and/or delisting shall be explained. N/A SEOJK 16
507. 505 OJK , ARA and SK-16 Reference Index Kriteria Criteria Penjelasan Explanation 4. Dalam hal penghentian sementara perdagangan saham (suspension) sebagaimana dimaksud pada angka 3) dan/ atau proses pembatalan pencatatan saham (delisting) masih berlangsung hingga akhir periode Laporan Tahunan, dijelaskan tindakan yang dilakukan untuk menyelesaikan penghentian sementara perdagangan saham (suspension) dan/atau pembatalan pencatatan saham (delisting) tersebut. In the event that the temporary suspension of share trading as referred to in number 3) and/or the delisting process is still ongoing until the end of the Annual Report period, it should explain the actions taken to resolve the temporary suspension of share trading and/or cancellation listing of the shares (delisting). Informasi mengenai obligasi, sukuk atau obligasi konversi yang masih beredar dalam 2 (dua) tahun buku terakhir. Information on bonds, sukuk or convertible bonds that are still outstanding in the last 2 (two) financial years. Informasi memuat: The information consists of: 1. Jumlah obligasi/sukuk/obligasi konversi yang beredar (outstanding). Number of outstanding bonds/sukuk/convertible bonds. Halaman Page Regulasi Regulation N/A SEOJK 16 29 ARA SK-16 N/A 2. Tingkat bunga/imbalan. Interest rate/yield. N/A 3. Tanggal jatuh tempo. Due date. N/A 4. Peringkat obligasi/sukuk tahun 2020 dan 2021. Bond/sukuk ratings for 2020 and 2021. N/A Catatan: apabila perusahaan tidak memiliki obligasi/sukuk/obligasi konversi, agar diungkapkan. Notes: if the company does not have bonds/sukuk/convertible bonds, it should be disclosed. LAPORAN DIREKSI DAN DEWAN KOMISARIS / REPORT OF THE BOARD OF DIRECTORS AND BOARD OF COMMISSIONERS Laporan Direksi Directors’ Report Laporan Direksi paling sedikit memuat uraian singkat mengenai: The Board of Directors’ report shall at least contain a brief description of: 1. Kinerja Emiten atau Perusahaan Publik, paling sedikit memuat: Performance of the Issuer or Public Company, at least contains: a. Strategi dan kebijakan strategis Emiten atau Perusahaan Publik (termasuk untuk UUS apabila Bank memiliki UUS). Issuer’s or Public Company’s strategy and strategic policies (including for UUS if the Bank owns UUS). 43-46 SEOJK 9 SEOJK 16 ARA SK-16 b. Peranan Direksi dalam perumusan strategi dan kebijakan strategis Emiten atau Perusahaan Publik. The role of the Board of Directors in formulating strategies and strategic policies of Issuers or Public Companies. 44 SEOJK 16 c. 44 Proses yang dilakukan Direksi untuk memastikan implementasi strategi Emiten atau Perusahaan Publik. The process carried out by the Board of Directors to ensure the implementation of the Issuer’s or Public Company’s strategy. d. Perbandingan antara hasil yang dicapai dengan yang ditargetkan Emiten atau Perusahaan Publik. Comparison between the results achieved with those targeted by the Issuer or Public Company. 46 e. Kendala yang dihadapi Emiten atau Perusahaan Publik. Constraints faced by Issuers or Public Companies. 47 f. Struktur organisasi. Organizational structure. 40 g. Aktivitas utama. Main activity. 40-41 i. 39-40 SEOJK 9 39 h. Teknologi informasi. Information Technology. Jenis produk dan jasa yang ditawarkan, termasuk penyaluran kredit kepada debitur usaha mikro, kecil, dan menengah. Types of products and services offered, including lending to micro, small and medium business debtors. SEOJK 9 SEOJK 16 ARA SK-16 2021 Annual Report
508. 506 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Penjelasan Explanation j. Tingkat suku bunga penghimpunan dan penyediaan dana. Interest rates for raising and providing funds. 44-46 k. Perkembangan perekonomian dan target pasar. Economic development and target market. 41-43 l. Jaringan kerja dan mitra usaha di dalam dan/atau di luar negeri. Network and business partners at home and/or abroad. 40 n. Kepemilikan Direksi, Dewan Komisaris, dan pemegang saham dalam kelompok usaha Bank. Ownership of the Board of Directors, Board of Commissioners and shareholders in the Bank’s business group. N/A o. Perubahan-perubahan penting yang terjadi pada Bank dan kelompok usaha Bank dalam tahun yang bersangkutan. Important changes occurring in the Bank and the Bank’s business groups in the relevant year. N/A q. Sumber daya manusia meliputi jumlah, tingkat pendidikan, pelatihan, dan pengembangan sumber daya manusia. Human resources include the number, level of education, training, and human resource development. 40 47-49 3. Penerapan tata kelola Emiten atau Perusahaan Publik. Implementation of the governance of Issuers or Public Companies. 49-53 SEOJK 9 SEOJK 16 ARA SK-16 55 SEOJK 9 ARA SK-16 57-61 SEOJK 16 SEOJK 9 ARA SK-16 Laporan Dewan Komisaris paling sedikit memuat uraian singkat mengenai: The Board of Commissioners’ report shall at least contain a brief description of: 1. Penilaian terhadap kinerja Direksi mengenai pengelolaan Emiten atau Perusahaan Publik, termasuk pengawasan Dewan Komisaris dalam perumusan dan implementasi strategi Emiten atau Perusahaan Publik yang dilakukan oleh Direksi. Assessment of the performance of the Board of Directors regarding the management of Issuers or Public Companies, including supervision of the Board of Commissioners in the formulation and implementation of strategies for Issuers or Public Companies carried out by the Board of Directors. 2. Pandangan atas prospek usaha Emiten atau Perusahaan Publik yang disusun oleh Direksi. A view on the business prospects of the Issuer or Public Company prepared by the Board of Directors. 61 3. Pandangan atas penerapan tata kelola Emiten atau Perusahaan Publik. Views on the implementation of the governance of the Issuer or Public Company. 62-66 4. Pandangan atas penerapan/pengelolaan Whistleblowing System (WBS) di perusahaan dan peran Dewan Komisaris dalam WBS tersebut Views on the implementation/management of the Whistleblowing System (WBS) in the company and the role of the Board of Commissioners in the WBS 65-66 ARA 67 SEOJK 9 SEOJK 16 ARA 5. Perubahan komposisi Dewan Komisaris (jika ada) dan alasan perubahannya. Changes in the composition of the Board of Commissioners (if any) and the reasons for the changes. Laporan Tahunan 2021 47-49 2. Gambaran tentang prospek usaha Emiten atau Perusahaan Publik. An overview of the business prospects of the Issuer or Public Company. 4. Perubahan komposisi anggota Direksi (jika ada) dan alasan perubahannya. Changes in the composition of the members of the Board of Directors (if any) and the reasons for the changes. Regulasi Regulation 40 m. Jumlah, jenis, dan lokasi kantor. Number, type, and location of offices. p. Hal-hal penting yang diperkirakan terjadi pada masa mendatang. Important things expected to happen in the future. Laporan Dewan Komisaris Board of Commissioners Report Halaman Page
509. 507 OJK , ARA and SK-16 Reference Index Kriteria Criteria Penjelasan Explanation Halaman Page Regulasi Regulation 6. Frekuensi dan cara pemberian nasihat kepada anggota Direksi. Frequency and method of providing advice to members of the Board of Directors. 57-58 SEOJK 9 7. 66-67 SK-16 70-71 ARA SK-16 74-75 SEOJK 9 SEOJK 16 ARA SK 16 N/A SEOJK 9 SEOJK 16 ARA SK 16 Tanda tangan anggota Direksi dan Dewan Komisaris Signatures of members of the Board of Directors and Board of Commissioners Penilaian kinerja Komite-komite yang berada di bawah pengawasan Dewan Komisaris/Dewan Pengawas. Performance appraisal of the Committees under the supervision of the Board of Commissioners/Supervisory Board. Memuat hal-hal sebagai berikut: Contains the following: 1. Tanda tangan dituangkan pada lembaran tersendiri. The signature should be written on a separate sheet. 2. Pernyataan bahwa Dewan Komisaris dan Direksi bertanggung jawab penuh atas kebenaran isi laporan tahunan. A statement that the Board of Commissioners and the Board of Directors are fully responsible for the correctness of the contents of the annual report. 3. Ditandatangani seluruh anggota Dewan Komisaris dan anggota Direksi dengan menyebutkan nama dan jabatannya. Signed by all members of the Board of Commissioners and members of the Board of Directors stating their names and positions. 4. Penjelasan tertulis dalam surat tersendiri dari yang bersangkutan dalam hal terdapat anggota Dewan Komisaris atau anggota Direksi yang tidak menandatangani laporan tahunan, atau penjelasan tertulis dalam surat tersendiri dari anggota yang lain dalam hal tidak terdapat penjelasan tertulis dari yang bersangkutan. A written explanation in a separate letter from the person concerned in the event that a member of the Board of Commissioners or a member of the Board of Directors does not sign the annual report, or a written explanation in a separate letter from another member in the event that there is no written explanation from the person concerned. PROFIL PERUSAHAAN / COMPANY PROFILE Nama dan alamat lengkap perusahaan Company name and full address Akses terhadap Emiten atau Perusahaan Publik termasuk kantor cabang atau kantor perwakilan yang memungkinkan masyarakat dapat memperoleh informasi mengenai Emiten atau Perusahaan Publik, meliputi: Access to Issuers or Public Companies including branch offices or representative offices allowing the public to obtain information about Issuers or Public Companies, including: 1.Alamat Address 2. Nomor telepon Phone number 3. Alamat surat elektronik Email address 4. Alamat situs web Website address Nama dan alamat entitas anak dan/atau kantor cabang atau kantor perwakilan (jika ada) Name and address of subsidiary and/or branch office or representative office (if any) Memuat informasi antara lain: Contains information including: 1. 1. Nama dan alamat entitas anak, meliputi: a.Alamat b. Nomor telepon c. Alamat surat elektronik d. Alamat situs web Name and address of subsidiaries, including: a.Address b. Phone number c. Email address d. Website address 2021 Annual Report
510. 508 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Penjelasan Explanation 2. Nama dan alamat kantor cabang/perwakilan, meliputi: a.Alamat b. Nomor telepon c. Alamat surat elektronik d. Alamat situs web 2. Name and address of branch/representative office, including: a.Address b. Phone number c. Email address d. Website address Halaman Page Regulasi Regulation 76-89 Catatan: apabila perusahaan tidak memiliki entitas anak, kantor cabang, dan kantor perwakilan, agar diungkapkan. Notes: if the company does not have a subsidiary, branch office, and representative office, it can be disclosed. Riwayat singkat Emiten atau Perusahaan Publik Brief history of Issuer or Public Company Mencakup antara lain: tanggal/tahun pendirian, nama, perubahan nama perusahaan (jika ada), dan tanggal efektif perubahan nama perusahaan. includes: date/year of establishment, name, change of company name (if any), and effective date of change of company name. 90-91 SEOJK 9 SEOJK 16 ARA SK 16 92 SEOJK 9 SEOJK 16 ARA SK 16 Catatan: apabila perusahaan tidak pernah melakukan perubahan nama, agar diungkapkan. Notes: if the company has never changed its name, it should be disclosed. Visi, Misi, dan Budaya Perusahaan Vision, Mission and Corporate Culture Kegiatan Usaha Business activities Mencakup: It includes: 1. Visi Perusahaan Company Vision 2. Misi Perusahaan Company Mission 92 3. Penjelasan Visi Vision Explanation 92 4. Penjelasan Misi Mission Explanation 92 5. Keterangan bahwa visi dan misi tersebut telah direviu dan disetujui oleh Direksi/Dewan Komisaris pada tahun buku. Information that the vision and mission have been reviewed and approved by the Board of Directors/Board of Commissioners for the financial year. 92 6. Pernyataan mengenai budaya perusahaan (corporate culture) yang dimiliki Perusahaan. Statement regarding the corporate culture of the Company. 93 Uraian mengenai antara lain: It contained description of: 1. Kegiatan usaha perusahaan menurut anggaran dasar terakhir. Company’s business activities according to the latest articles of association. 2. Kegiatan usaha yang dijalankan. Business Activities Undertaken. 3. Produk dan/atau jasa yang dihasilkan. Products and/or services produced. 94 SEOJK 9 SEOJK 16 ARA SK 16 94 93-99 Wilayah Operasional Operational Area Wilayah operasional Emiten atau Perusahaan Publik. Wilayah operasional merupakan wilayah atau daerah pelaksanaan kegiatan operasional atau jangkauan dari kegiatan operasional perusahaan. The operational area of the Issuer or Public Company. The operational area is the area for carrying out operational activities or the range of the company’s operational activities. 100-101 SEOJK 16 ARA Struktur Organisasi Organizational structure Struktur organisasi Emiten atau Perusahaan Publik dalam bentuk bagan, paling sedikit sampai dengan struktur 1 (satu) tingkat di bawah Direksi termasuk komite di bawah Direksi (jika ada) dan komite di bawah Dewan Komisaris, disertai dengan nama dan jabatan. The organizational structure of the Issuer or Public Company in the form of a chart, at least up to the structure of 1 (one) level below the Board of Directors including committees under the Board of Directors (if any) and committees under the Board of Commissioners, accompanied by names and positions. 102-103 SEOJK 9 SEOJK 16 ARA SK 16 Laporan Tahunan 2021
511. 509 OJK , ARA and SK-16 Reference Index Kriteria Criteria Penjelasan Explanation Keanggotaan Asosiasi Association Member Daftar keanggotaan asosiasi industri baik dalam skala nasional maupun internasional yang berkaitan dengan penerapan keuangan berkelanjutan. List of industry association memberships both on a national and international scale related to the implementation of sustainable finance. Profil Direksi Board of Directors Profile Profil Direksi, paling sedikit memuat: Profile of the Board of Directors, at least contains: 1. Nama dan jabatan yang sesuai dengan tugas dan tanggung jawab. Name and position in accordance with the duties and responsibilities. Halaman Page Regulasi Regulation 89 SEOJK 16 104-107 SEOJK 9 SEOJK 16 ARA SK 16 2. Foto terbaru. Latest photos. 3.Usia. Age 4.Kewarganegaraan. Citizenship 5. Riwayat pendidikan dan/atau sertifikasi. Educational history and/or certification. 6. Riwayat jabatan, meliputi informasi: Position history, including information on: a. Dasar hukum pengangkatan sebagai anggota Direksi pada Emiten atau Perusahaan Publik yang bersangkutan Legal basis for appointment as a member of the Board of Directors of the Issuer or Public Company concerned b. Riwayat penunjukkan (periode dan jabatan) sebagai anggota Direksi di Perusahaan sejak pertama kali ditunjuk. History of appointment (period and position) as a member of the Board of Directors in the Company since the first appointment. c. Rangkap jabatan, baik sebagai anggota Direksi, anggota Dewan Komisaris, dan/atau anggota komite serta jabatan lainnya baik di dalam maupun di luar Emiten atau Perusahaan Publik. Dalam hal anggota Direksi tidak memiliki rangkap jabatan, maka diungkapkan mengenai hal tersebut. Concurrent positions, either as a member of the Board of Directors, member of the Board of Commissioners, and/or committee member as well as other positions both inside and outside the Issuer or Public Company. In the event that a member of the Board of Directors does not have concurrent positions, this can be disclosed. d. Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan Publik. Work experience and period of time both inside and outside the Issuer or Public Company. 7. Hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, pemegang saham utama, dan pengendali baik langsung maupun tidak langsung sampai kepada pemilik individu, meliputi nama pihak yang terafiliasi. Dalam hal anggota Direksi tidak memiliki hubungan afiliasi, maka Emiten atau Perusahaan Publik mengungkapkan hal tersebut. Hubungan keuangan dan hubungan keluarga anggota Direksi dan anggota Dewan Komisaris dengan anggota Direksi lain, anggota Dewan Komisaris lain, dan/atau pemegang saham pengendali Bank. Affiliate relationships with other members of the Board of Directors, members of the Board of Commissioners, major shareholders, and controllers either directly or indirectly to individual owners, including the names of affiliated parties. In the event that the members of the Board of Directors have no affiliation, the Issuer or Public Company shall disclose this matter. Financial and family relationships of members of the Board of Directors and members of the Board of Commissioners with other members of the Board of Directors, other members of the Board of Commissioners, and/or controlling shareholders of the Bank. 104-107 SEOJK 9 SEOJK 16 ARA 2021 Annual Report
512. 510 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Profil Dewan Komisaris Board of Commissioners Profile Penjelasan Explanation Halaman Page Regulasi Regulation 8. Perubahan komposisi anggota Direksi dan alasan perubahannya. Dalam hal tidak terdapat perubahan komposisi anggota Direksi, maka diungkapkan mengenai hal tersebut. Changes in the composition of the members of the Board of Directors and the reasons for the changes. In the event that there is no change in the composition of the members of the Board of Directors, this should be disclosed. 108 SEOJK 16 109-111 SEOJK 9 SEOJK 16 ARA SK 16 Profil Dewan Komisaris, paling sedikit memuat: Profile of the Board of Commissioners, at least contains: 1. Nama dan jabatan. Name and title. 2. Foto terbaru. Latest photos. 3.Usia. Age 4.Kewarganegaraan. Citizenship 5. Riwayat pendidikan dan/atau sertifikasi. Educational history and/or certification. 6. Riwayat jabatan, meliputi informasi: Position history, including information on: a. Dasar hukum pengangkatan sebagai anggota Dewan Komisaris Legal basis for appointment as member of the Board of Commissioners b. Dasar hukum pengangkatan pertama kali sebagai anggota Dewan Komisaris yang merupakan komisaris independen pada Emiten atau Perusahaan Publik yang bersangkutan. The legal basis for the appointment for the first time as a member of the Board of Commissioners who is an independent commissioner of the Issuer or Public Company concerned. c. Riwayat penunjukkan (periode dan jabatan) sebagai anggota Dewan Komisaris di Perusahaan sejak pertama kali ditunjuk. History of appointment (period and position) as a member of the Board of Commissioners in the Company since the first appointment. d. Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota komite serta jabatan lainnya baik di dalam maupun di luar Emiten atau Perusahaan Publik. Dalam hal anggota Dewan Komisaris tidak memiliki rangkap jabatan, maka diungkapkan mengenai hal tersebut. Concurrent positions, either as a member of the Board of Commissioners, member of the Board of Directors, and/or committee member as well as other positions both inside and outside the Issuer or Public Company. In the event that a member of the Board of Commissioners does not have concurrent positions, this should be disclosed. e. Laporan Tahunan 2021 Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan Publik. Work experience and period of time both inside and outside the Issuer or Public Company.
513. 511 OJK , ARA and SK-16 Reference Index Kriteria Criteria Penjelasan Explanation Halaman Page Regulasi Regulation 109-111 SEOJK 9 SEOJK 13 SEOJK 16 ARA SK 16 8. Pernyataan independensi komisaris independen dalam hal komisaris independen telah menjabat lebih dari 2 (dua) periode. Statement of independence of the independent commissioner in the event that the independent commissioner has served more than 2 (two) terms. 112 SEOJK 16 9. Perubahan komposisi anggota Dewan Komisaris dan alasan perubahannya. Dalam hal tidak terdapat perubahan komposisi anggota Dewan Komisaris, maka diungkapkan mengenai hal tersebut. Changes in the composition of the members of the Board of Commissioners and the reasons for the changes. In the event that there is no change in the composition of the members of the Board of Commissioners, this should be disclosed. 112 7. Hubungan afiliasi dengan anggota Dewan Komisaris lainnya, pemegang saham utama, dan pengendali baik langsung maupun tidak langsung sampai kepada pemilik individu, meliputi nama pihak yang terafiliasi. Dalam hal anggota Dewan Komisaris tidak memiliki hubungan afiliasi, maka Emiten atau Perusahaan Publik mengungkapkan hal tersebut. Hubungan keuangan dan hubungan keluarga anggota Direksi dan anggota Dewan Komisaris dengan anggota Direksi lain, anggota Dewan Komisaris lain, dan/atau pemegang saham pengendali Bank. Affiliated relationships with other members of the Board of Commissioners, major shareholders, and controllers, either directly or indirectly, to individual owners, including the names of affiliated parties. In the event that a member of the Board of Commissioners has no affiliation, the Issuer or Public Company shall disclose this matter. Financial and family relationships of members of the Board of Directors and members of the Board of Commissioners with other members of the Board of Directors, other members of the Board of Commissioners, and/or controlling shareholders of the Bank. Profil singkat pejabat eksekutif Executive short profile Termasuk susunan pejabat eksekutif beserta jabatan dan ringkasan Riwayat hidup. Including the composition of executive officers along with positions and a summary of curriculum vitae. 116-124 SEOJK 9 Jumlah karyawan dan data pengembangan kompetensi karyawan. Number of employees and data on employee competency development. Jumlah karyawan menurut jenis kelamin, jabatan, usia, tingkat pendidikan, dan status ketenagakerjaan (tetap/kontrak) dalam tahun buku. Number of employees by gender, position, age, education level, and employment status (permanent/contracted) in the financial year. 125-126 SEOJK 9 SEOJK 16 ARA Data pengembangan kompetensi karyawan yang telah dilakukan pada tahun buku yang terdiri dari pihak (level jabatan) yang mengikuti pelatihan, jenis pelatihan, dan tujuan pelatihan serta adanya persamaan kesempatan kepada seluruh karyawan. Data on employee competency development that has been carried out in the financial year consisting of parties (position level) who participated in the training, types of training, and training objectives as well as equal opportunities for all employees. 126-133 ARA SK 16 Biaya pengembangan kompetensi karyawan yang telah dikeluarkan pada tahun buku. Employee competency development costs that have been incurred in the financial year. 133 Nama pemegang saham dan persentase kepemilikan pada awal dan akhir tahun buku, yang terdiri dari informasi mengenai: Name of shareholders and percentage of ownership at the beginning and end of the financial year, which consists of information regarding: 134 1. 135 Komposisi pemegang saham Composition of shareholders Pengungkapan informasi dapat disajikan dalam bentuk tabel. Disclosure of information can be presented in tabular form. Pemegang saham yang memiliki 5% (lima persen) atau lebih saham Emiten atau Perusahaan Publik. Shareholders who own 5% (five percent) or more shares of the Issuer or Public Company. SEOJK 9 SEOJK 16 ARA SK 16 2021 Annual Report
514. 512 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Penjelasan Explanation 2. Anggota Direksi dan anggota Dewan Komisaris yang memiliki saham Emiten atau Perusahaan Publik. Dalam hal seluruh anggota Direksi dan/atau seluruh anggota Dewan Komisaris tidak memiliki saham, maka diungkapkan mengenai hal tersebut. Members of the Board of Directors and members of the Board of Commissioners who own shares in Issuers or Public Companies. In the event that all members of the Board of Directors and/or all members of the Board of Commissioners do not own shares, this should be disclosed. 3. Persentase kepemilikan tidak langsung atas saham Emiten atau Perusahaan Publik oleh anggota Direksi dan anggota Dewan Komisaris pada awal dan akhir tahun buku, termasuk informasi mengenai pemegang saham yang terdaftar dalam daftar pemegang saham untuk kepentingan kepemilikan tidak langsung anggota Direksi dan anggota Dewan Komisaris. Dalam hal seluruh anggota Direksi dan/atau seluruh anggota Dewan Komisaris tidak memiliki kepemilikan tidak langsung atas saham Emiten atau Perusahaan Publik, maka diungkapkan mengenai hal tersebut. Direktur dan komisaris yang memiliki Saham (Direksi dan Dewan Komisaris/Dewan Pengawas wajib melaporkan kepada perusahaan mengenai kepemilikan Sahamnya dan/ atau keluarganya pada perusahaan yang bersangkutan dan perusahaan lain, termasuk setiap perubahannya). Percentage of indirect ownership of shares of Issuers or Public Companies by members of the Board of Directors and members of the Board of Commissioners at the beginning and end of the financial year, including information on shareholders registered in the shareholder register for the benefit of indirect ownership of members of the Board of Directors and members of the Board of Commissioners. In the event that all members of the Board of Directors and/or all members of the Board of Commissioners do not have indirect ownership of the shares of the Issuer or Public Company, this matter shall be disclosed. Directors and commissioners who own Shares (Board of Directors and Board of Commissioners/Supervisory Board are required to report to the company regarding the ownership of Shares and/ or their families in the company concerned and other companies, including any changes thereto). Regulasi Regulation 135 135 4. Kelompok pemegang saham masyarakat, yaitu kelompok pemegang saham yang masing-masing memiliki kurang dari 5% (lima persen) saham Emiten atau Perusahaan Publik. Community shareholder group, namely the group of shareholders who each own less than 5% (five percent) of the shares of the Issuer or Public Company. 135 SEOJK 16 ARA 5. Jumlah pemegang saham dan persentase kepemilikan per akhir tahun buku berdasarkan klasifikasi: Number of shareholders and percentage of ownership at the end of the financial year based on classification: 134 SEOJK 16 a. Kepemilikan institusi lokal. Ownership of local institutions. b. Kepemilikan institusi asing. Foreign institutional ownership. c. Kepemilikan individu lokal. Local individual ownership. d. Kepemilikan individu asing. Foreign individual ownership. Informasi di atas dapat disajikan dalam bentuk tabel. The above information can be presented in tabular form. Laporan Tahunan 2021 Halaman Page
515. 513 OJK , ARA and SK-16 Reference Index Kriteria Criteria Pemegang saham utama dan pengendali Major and controlling shareholders Penjelasan Explanation Informasi mengenai pemegang saham utama dan pengendali Emiten atau Perusahaan Publik, baik langsung maupun tidak langsung, sampai kepada pemilik individu, yang disajikan dalam bentuk skema atau bagan. Halaman Page Regulasi Regulation 136 SEOJK 9 SEOJK 16 ARA 136 SEOJK 9 SEOJK 16 ARA SK 16 137 SEOJK 9 Catatan: yang dimaksud pemegang saham utama adalah pihak yang, baik secara langsung maupun tidak langsung, memiliki sekurangkurangnya 20% (dua puluh perseratus) hak suara dari seluruh saham yang mempunyai hak suara yang dikeluarkan oleh suatu Perseroan, tetapi bukan pemegang saham pengendali. Information regarding the main and controlling shareholders of the Issuer or Public Company, either directly or indirectly, to the individual owners, and it should be presented in the form of a scheme or chart. Notes: the main shareholder is the party who, directly or indirectly, owns at least 20% (twenty percent) of the voting rights of all shares with voting rights issued by a company, but is not the controlling shareholder. Daftar entitas anak dan/atau entitas asosiasi List of subsidiaries and/or associated entities Nama entitas anak, perusahaan asosiasi, perusahaan ventura bersama dimana Emiten atau Perusahaan Publik memiliki pengendalian bersama entitas (jika ada), beserta persentase kepemilikan saham, bidang usaha, total aset, dan status operasi entitas anak, perusahaan asosiasi, perusahaan ventura bersama. Untuk entitas anak, ditambahkan informasi mengenai alamat entitas anak tersebut. The name of the subsidiary, associated company, joint venture company in which the Issuer or Public Company has joint control of the entity (if any), along with the percentage of share ownership, line of business, total assets, and operating status of the subsidiary, associated company, joint venture company. For a subsidiary, information about the address of the subsidiary should be added. Informasi terkait dengan Kelompok Usaha Bank Information related to the Bank Business Bank yang merupakan bagian dari suatu kelompok usaha dan/atau memiliki Entitas Anak, harus menambahkan dengan: Banks as the part of a business group and/or have a Subsidiary, must add: Struktur kelompok usaha Bank yang meliputi: The structure of the Bank’s business group which includes: a. Struktur kelompok usaha Bank, antara lain terdiri dari Bank, Entitas Anak, perusahaan terelasi (sister company), Entitas Induk sampai dengan ultimate shareholder. The structure of the Bank’s business group consists of the Bank, Subsidiaries, sister companies, Parent Entity to ultimate shareholder. N/A b. Struktur keterkaitan kepengurusan dalam kelompok usaha Bank. Management linkage structure within the Bank’s business group. N/A c. Pemegang saham yang bertindak atas nama pemegang saham lain. Pengertian pemegang saham yang bertindak atas nama pemegang saham lain adalah pemegang saham perorangan atau entitas yang memiliki tujuan bersama yaitu mengendalikan Bank, berdasarkan atau tidak berdasarkan suatu perjanjian. Shareholders acting on behalf of other shareholders. The definition of a shareholder acting on behalf of another shareholder is an individual shareholder or entity that has a common goal of controlling the Bank, based on or not based on an agreement. N/A Struktur grup perusahaan dalam bentuk bagan yang menggambarkan entitas induk, entitas anak, entitas asosiasi, joint venture, dan special purpose vehicle (SPV). Company group structure in the form of a chart depicting parent entities, subsidiaries, associates, joint ventures, and special purpose vehicles (SPV). 137 Struktur grup perusahaan Company group structure SEOJK 16 ARA SK 16 2021 Annual Report
516. 514 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Penjelasan Explanation Halaman Page Regulasi Regulation Kronologis pencatatan saham Share listing chronology Kronologis pencatatan saham, jumlah saham, jumlah saham tercatat setelah masing-masing tindakan korporasi (corporate action), nilai nominal, dan harga penawaran dari awal pencatatan hingga akhir tahun buku serta nama bursa efek dimana saham Emiten atau Perusahaan Publik dicatatkan, termasuk pemecahan saham (stock split), penggabungan saham (reverse stock), dividen saham, saham bonus, dan perubahan nilai nominal saham, pelaksanaan efek konversi, pelaksanaan penambahan dan pengurangan modal (jika ada). Chronology of share listing, number of shares, number of registered shares after each corporate action, nominal value, and offering price from the beginning of listing to the end of the financial year as well as the name of the stock exchange where the shares of the Issuer or Public Company are listed, including stock split, stock merger (reverse stock), stock dividends, bonus shares, and changes in the nominal value of shares, implementation of conversion effects, implementation of capital additions and subtractions (if any). 137-138 SEOJK 16 ARA SK 16 Kronologis penerbitan efek (termasuk private placement) dan/atau pencatatan saham dari awal penerbitan sampai dengan akhir tahun buku Chronology of securities issuance (including private placement) and/or share listing from the beginning of issuance to the end of the financial year Informasi pencatatan efek lainnya yang belum jatuh tempo pada tahun buku paling sedikit memuat nama efek, jenis tindakan perusahaan (corporate action) yang menyebabkan perubahan jumlah efek lainnya, tahun penerbitan, tingkat suku bunga/imbal hasil, tanggal jatuh tempo, nilai penawaran, nama bursa dimana efek lainnya dicatatkan, dan peringkat efek (jika ada). Other securities listing information that have not matured in the financial year at least contain the name of the securities, type of corporate action that causes changes in the number of other securities, year of issue, interest rate/yield, maturity date, offering value, name of the stock exchange in which other securities are listed, and the rating of the effect (if any). 139 SEOJK 16 ARA SK 16 Informasi penggunaan jasa akuntan publik (AP) dan kantor akuntan publik (KAP) Information on the use of public accountants (AP) and public accounting firms (KAP) Informasi penggunaan jasa akuntan publik (AP) dan kantor akuntan publik (KAP) beserta jaringan/asosiasi/aliansinya meliputi: Information on the use of public accounting services (AP) and public accounting firms (KAP) and their networks/associations/allies include: 139 SEOJK 16 SK 16 139 SEOJK 16 ARA SK 16 1. Nama dan alamat. Name and address. 2. Periode penugasan. Assignment period. 3. Informasi jasa audit dan/atau non audit yang diberikan. Information on audit and/or non-audit services provided. 4. Biaya jasa (fee) audit dan/atau non audit untuk masing- masing penugasan yang diberikan selama tahun buku. Audit and/or non-audit service fees for each assignment given during the financial year. 5. Dalam hal AP dan KAP beserta jaringan/asosiasi/ aliansinya, yang ditunjuk tidak memberikan jasa non audit, maka diungkapkan mengenai informasi tersebut. In the event that the appointed AP and KAP and their network/ association/alliance do not provide non-audit services, then the information should be disclosed. Pengungkapan informasi penggunaan jasa AP dan KAP beserta jaringan/asosiasi/aliansinya dapat disajikan dalam bentuk tabel. Disclosure of information on the use of AP and KAP services and their networks/associations/allies can be presented in tabular form. Nama dan alamat lembaga dan/ atau profesi penunjang. Name and address of the supporting institution and/or profession. Laporan Tahunan 2021 Nama dan alamat lembaga dan/atau profesi penunjang pasar modal selain AP dan KAP. Name and address of capital market supporting institutions and/or professions other than AP and KAP.
517. 515 OJK , ARA and SK-16 Reference Index Kriteria Criteria Penghargaan dan Sertifikasi. Awards and Certifications. Penjelasan Explanation Informasi memuat antara lain: Information includes, among others: 1. Halaman Page Regulasi Regulation 140 SEOJK 9 ARA SK 16 141 ARA 153-154 SEOJK 13 Nama penghargaan dan/atau sertifikasi (berskala nasional dan internasional). Name of award and/or certification (national and international scale. 2. Tahun perolehan penghargaan dan/atau sertifikasi. Year of award and/or certification. 3. Badan pemberi penghargaan dan/atau sertifikasi. The awarding and/or certification body. 4. Masa berlaku (untuk sertifikasi). Validity period (for certification). Informasi pada Website Perusahaan. Information on the Company’s Website. Meliputi paling kurang: Include at least: 1. Informasi pemegang saham sampai dengan pemilik akhir individu. Shareholder information up to individual ultimate owners. 2. Isi Kode Etik. Fill in the Code of Ethics. 3. Informasi Rapat Umum Pemegang Saham (RUPS) paling 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, tanggal ringkasan risalah RUPS diumumkan. Information on the General Meeting of Shareholders (GMS) shall at least include material on the agenda discussed in the GMS, a summary of the minutes of the GMS, and information on important dates, namely the announcement date of the GMS, the date of the GMS summons, the date of the GMS, and the date on which the summary of the GMS minutes is announced. 4. Laporan keuangan tahunan terpisah (5 tahun terakhir). Separating annual financial statements (last 5 years). 5. Profil Dewan Komisaris dan Direksi. Profile of the Board of Commissioners and the Board of Directors. 6.Piagam/Charter Dewan Komisaris, Direksi, Komite-komite, dan Unit Audit Internal. Charter of the Board of Commissioners, Board of Directors, Committees, and Internal Audit Unit. ANALISIS DAN PEMBAHASAN MANAJEMEN ATAS KINERJA PERUSAHAAN MANAGEMENT DISCUSSION AND ANALYSIS OF COMPANY PERFORMANCE Rencana Strategis Bank Bank Strategic Plan 1. Rencana jangka panjang (corporate plan). Long term plan (corporate plan). 2. Rencana jangka menengah dan pendek (business plan). Medium and short term plans (business plans). Tinjauan operasi per segmen usaha Operational review by business segment 155-158 Tinjauan operasi per segmen usaha sesuai dengan jenis industri Emiten atau Perusahaan Publik, paling sedikit mengenai: Operational review per business segment according to the type of industry of the Issuer or Public Company, at least regarding: 1. Penjelasan masing-masing segmen usaha. Explanation of each business segment. SEOJK 9 SEOJK 16 ARA SK 16 163-176 2. Kinerja per segmen usaha, antara lain: Performance per business segment, among others: a. Produksi, yang meliputi proses, kapasitas, dan perkembangannya. Production including the process, capacity, and development. 163-176 b. Peningkatan/penurunan kapasitas produksi. Increase/decrease in production capacity. 163-176 c. 176-177 Penjualan/pendapatan usaha. Sales/business income. d. Profitabilitas. Profitability. 176-177 2021 Annual Report
518. 516 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Uraian atas kinerja keuangan perusahaan Description of the company’s financial performance Penjelasan Explanation Kinerja keuangan komprehensif yang mencakup perbandingan kinerja keuangan dalam 2 (dua) tahun buku terakhir (dalam bentuk narasi dan tabel), penjelasan tentang penyebab adanya perubahan dan dampak perubahan tersebut, paling sedikit mengenai: Comprehensive financial performance including a comparison of financial performance in the last 2 (two) financial years (in the form of narratives and tables), an explanation of the causes of the changes and the impact of these changes, at least regarding: 1. Aset lancar, aset tidak lancar, dan total aset. Current assets, non-current assets, and total assets. 2. Liabilitas jangka pendek, liabilitas jangka panjang dan total liabilitas. Short-term liabilities, long-term liabilities and total liabilities. 3. Penanaman dana (investasi dan pemberian kredit/pembiayaan) dan total aset. Investments (investment and giving credit/financing) and total assets. 4. Dana pihak ketiga dan sumber pendanaan lain. Third party funds and other funding sources. 178-187 189-192 184-185, 181 189 193-195 6. Pendapatan/penjualan, beban, laba (rugi), penghasilan komprehensif lain, dan total laba (rugi) komprehensif. Revenue/sales, expenses, profit (loss), other comprehensive income, and total comprehensive profit (loss). 195-203 7. 203-206 Arus kas. Cash flow. Analisis kualitas aset produktif dan rasio keuangan yang relevan. Analysis of the quality of earning assets and relevant financial ratios. 209-210 212-217 Bahasan dan analisis tentang kemampuan membayar utang dan tingkat kolektibilitas piutang perusahaan, dengan menyajikan perhitungan rasio yang relevan sesuai dengan jenis industri perusahaan. Discussion and analysis of the ability to pay debts and the level of collectibility of the company’s receivables, by presenting the relevant ratio calculations according to the type of company industry. Penjelasan tentang: Explanation of: Bahasan tentang struktur modal (capital structure) dan kebijakan manajemen atas struktur modal (capital structure policy). Discussion on capital structure and management policy on capital structure (capital structure policy). Penjelasan atas: Explanation above: 1. Kemampuan membayar hutang, baik jangka pendek (likuiditas) maupun jangka panjang (solvabilitas). Ability to pay debts, both short term (liquidity) and long term (solvability). 2. Tingkat kolektibilitas piutang. Accounts receivable collectibility level. 1. Rincian struktur modal (capital structure) yang terdiri dari utang berbasis bunga/sukuk dan ekuitas. Details of the capital structure consisting of interest-based debt/ sukuk and equity. 2. Kebijakan manajemen atas struktur modal (capital structure policies). Management policies on capital structure (capital structure policies). 3. Dasar pemilihan kebijakan manajemen. The basis for selecting management policies. Regulasi Regulation SEOJK 9 SEOJK 16 ARA SK 16 5.Ekuitas. Equity. 8. Suku bunga dasar kredit. Interest rate on credit. Laporan Tahunan 2021 Halaman Page 218-219 SEOJK 9 SEOJK 16 ARA SK 16 220-221 224-225 222 222-224 SEOJK 16 ARA SK 16
519. 517 OJK , ARA and SK-16 Reference Index Kriteria Criteria Bahasan mengenai ikatan yang material untuk investasi barang modal (bukan ikatan pendanaan) pada tahun buku terakhir. Discussion on material commitments for capital goods investment (not funding commitments) in the last financial year. Penjelasan Explanation Halaman Page Penjelasan tentang: Explanation of: 1. Nama pihak yang melakukan ikatan. The name of the party making the bond. 225 2. Tujuan dari ikatan tersebut. The purpose of the bond. 225 3. Sumber dana yang diharapkan untuk memenuhi ikatan- ikatan tersebut. Sources of funds are expected to fulfill these ties. 225 4. Mata uang yang menjadi denominasi. The currency to be denominated. 225 5. Langkah-langkah yang direncanakan perusahaan untuk melindungi risiko dari posisi mata uang asing yang terkait. Measures the company plans to hedge the risk of its associated foreign currency positions. 225 Regulasi Regulation SEOJK 16 ARA SK 16 Catatan: apabila perusahaan tidak mempunyai ikatan terkait investasi barang modal pada tahun buku terakhir agar diungkapkan. Notes: if the company has no commitments related to investment in capital goods in the last financial year, it should be disclosed. Bahasan dan analisis tentang informasi keuangan yang telah dilaporkan yang mengandung kejadian yang sifatnya luar biasa dan jarang terjadi. Discussion and analysis of financial information that has been reported containing extraordinary and rare events. N/A SK 16 Uraian tentang komponenkomponen substansial dari pendapatan dan beban lainnya, untuk dapat mengetahui hasil usaha perusahaan. A description of the substantial components of other income and expenses, in order to be able to find out the results of the company’s operations. N/A SK 16 Jika laporan keuangan mengungkapkan peningkatan atau penurunan yang material dari penjualan atau pendapatan bersih, maka wajib disertai dengan bahasan tentang sejauh mana perubahan tersebut dapat dikaitkan antara lain dengan, jumlah barang atau jasa yang dijual, dan atau adanya produk atau jasa baru. If the financial statements reveal a material increase or decrease in sales or net income, it must be accompanied by a discussion of the extent to which these changes can be related to the number of goods or services sold, and or the existence of new products or services. N/A SK 16 2021 Annual Report
520. 518 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Penjelasan Explanation Bahasan tentang dampak perubahan harga terhadap penjualan atau pendapatan bersih perusahaan serta laba operasi perusahaan selama 2 (dua) tahun atau sejak perusahaan memulai usahanya, jika baru memulai usahanya kurang dari 2 (dua) tahun. Discussion on the impact of price changes on the company’s sales or net income as well as the company’s operating profit for 2 (two) years or since the company started its business, if it has only started its business for less than 2 (two) years. Bahasan mengenai investasi barang modal yang direalisasikan pada tahun buku terakhir. Discussion of investment in capital goods realized in the last financial year. Halaman Page Regulasi Regulation N/A SK 16 Penjelasan tentang: Explanation of: 1. Jenis investasi barang modal. Types of capital goods investment. 226 2. Tujuan investasi barang modal. The purpose of capital goods investment. 226 3. Nilai investasi barang modal yang dikeluarkan pada tahun buku terakhir. The investment value of capital goods issued in the last financial year. 226 SEOJK 9 SEOJK 16 ARA SK 16 Catatan: apabila tidak terdapat realisasi investasi barang modal, agar diungkapkan. Notes: if there is no realization of capital goods investment, it should be disclosed. Informasi dan fakta material yang terjadi setelah tanggal laporan akuntan Material information and facts occurring after the date of the accountant’s report Uraian kejadian penting setelah tanggal laporan akuntan termasuk dampaknya terhadap kinerja dan risiko usaha di masa mendatang. Description of significant events after the date of the accountant’s report including their impact on future business performance and risks. Uraian tentang prospek usaha perusahaan. A description of the company’s business prospects. Prospek usaha dari Emiten atau Perusahaan Publik dikaitkan dengan kondisi industri, ekonomi secara umum dan pasar internasional disertai data pendukung kuantitatif dari sumber data yang layak dipercaya. The business prospects of the Issuer or Public Company are related to industrial conditions, the general economy and the international market along with quantitative supporting data from reliable data sources. Informasi perbandingan antara target pada awal tahun buku dengan hasil yang dicapai (realisasi), dan target atau proyeksi yang ingin dicapai untuk satu tahun mendatang. Comparison information between the target at the beginning of the financial year with the results achieved (realization), and the targets or projections to be achieved for the coming year. Perbandingan antara target/proyeksi pada awal tahun buku dengan hasil yang dicapai (realisasi), mengenai: Comparison between the target/projection at the beginning of the financial year with the results achieved (realization), regarding: Laporan Tahunan 2021 229 SEOJK 9 SEOJK 16 ARA 229-231 SEOJK 16 ARA SK 16 1.Pendapatan/penjualan. Sales revenue. 232-233 SEOJK 16 ARA 2. Laba (rugi). Profit and loss. 232-233 3. Struktur modal (Capital structure). Capital structure 232-233 SEOJK 16 4.Pemasaran. Marketing 234-236 ARA Catatan: apabila tidak ada kejadian penting setelah tanggal laporan akuntan, agar diungkapkan. Note: if there is no significant event after the date of the accountant’s report, it should be disclosed.
521. 519 OJK , ARA and SK-16 Reference Index Kriteria Criteria Penjelasan Explanation Halaman Page Regulasi Regulation 236 ARA 232-233 SEOJK 16 ARA 1.Pendapatan/penjualan. Sales revenue. 237 SEOJK 16 ARA 2. Laba (rugi). Profit and loss. 237 3. Struktur modal (capital structure). Capital structure. 238 4. Kebijakan dividen. Dividend policy. 239 5. Pengembangan SDM. HR Development. 6. Hal lainnya yang dianggap penting bagi Emiten atau Perusahaan Publik. Other matters deemed important to the Issuer or Public Company. Target/proyeksi yang ingin dicapai Emiten atau Perusahaan Publik untuk 1 (satu) tahun mendatang, mengenai: Targets/projections to be achieved by the Issuer or Public Company for the next 1 (one) year, regarding: SEOJK 16 5.Pemasaran. Marketing 238-239 ARA 6. Pengembangan SDM. HR Development. 239-240 ARA 237 SEOJK 16 ARA 158-162 SEOJK 9 SEOJK 16 ARA SK 16 7. Hal lainnya yang dianggap penting bagi Emiten atau Perusahaan Publik. Other matters deemed important to the Issuer or Public Company. Uraian tentang aspek pemasaran. A description of the marketing aspect. Aspek pemasaran atas barang dan/atau jasa Emiten atau Perusahaan Publik, paling sedikit mengenai strategi pemasaran dan pangsa pasar. The marketing aspect of the goods and/or services of the Issuer or Public Company, at least regarding the marketing strategy and market share. Uraian mengenai dividen selama 2 (dua) tahun buku terakhir. Description of dividends for the last 2 (two) financial years. Uraian mengenai dividen selama 2 (dua) tahun buku terakhir, paling sedikit: Description of dividends for the last 2 (two) financial years, at least: 1. Kebijakan dividen, antara lain memuat informasi persentase jumlah dividen yang dibagikan terhadap laba bersih. Dividend policy contains information on the percentage of dividends distributed to net income. SEOJK 16 ARA SK 16 240-241 2. Tanggal pembayaran dividen kas dan/atau tanggal distribusi dividen non kas. Cash dividend payment date and/or non-cash dividend distribution date. 241 3. Jumlah dividen per saham (kas dan/atau non kas). Total dividends per share (cash and/or non-cash). 241 4. Jumlah dividen per tahun yang dibayar. Amount of dividends per year paid. 241 Catatan: apabila tidak ada pembagian dividen, agar diungkapkan alasannya. Note: if there is no dividend distribution, the reasons should be disclosed. Realisasi penggunaan dana hasil Memuat uraian mengenai: penawaran umum (dalam hal It contains a description of: perusahaan masih diwajibkan menyampaikan laporan realisasi penggunaan dana) Realization of the use of proceeds from the public offering (in the event that the company is still required to submit a report on the realization of the use of funds) 1. Total perolehan dana. Total fundraising SEOJK 16 ARA SK 16 242 2021 Annual Report
522. 520 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Penjelasan Explanation Halaman Page 2. Rencana penggunaan dana. Fund use plan. 242 3. Rincian penggunaan dana. Details of the use of funds. 242 4. Saldo dana. Fund balance. 242 5. Tanggal persetujuan RUPS/RUPO atas perubahan penggunaan dana (jika ada). The date of approval of the GMS/RUPO for changes in the use of funds (if any). 242 Regulasi Regulation a. Dalam hal selama tahun buku, Emiten memiliki kewajiban menyampaikan laporan realisasi penggunaan dana, maka diungkapkan realisasi penggunaan dana hasil penawaran umum secara kumulatif sampai dengan akhir tahun buku. b. Dalam hal terdapat perubahan penggunaan dana sebagaimana diatur dalam Peraturan Otoritas Jasa Keuangan mengenai laporan realisasi penggunaan dana hasil penawaran umum, maka Emiten menjelaskan perubahan tersebut. a. In the event that during the financial year, the Issuer has an obligation to submit a report on the realization of the use of funds, then the realization of the cumulative use of the proceeds from the public offering shall be disclosed until the end of the financial year. b. In the event that there is a change in the use of funds as stipulated in the Regulation of the Financial Services Authority regarding the report on the realization of the use of proceeds from the public offering, the Issuer shall explain the change. Catatan: apabila tidak memiliki informasi realisasi penggunaan dana hasil penawaran umum, agar diungkapkan. Note: if there is no information on the realization of the use of proceeds from the public offering, it should be disclosed. Informasi material (jika ada), antara lain mengenai investasi, ekspansi, divestasi, penggabungan/peleburan usaha, akuisisi, restrukturisasi utang/modal, transaksi material, transaksi afiliasi, dan transaksi benturan kepentingan. Material information (if any), including investment, expansion, divestment, business merger/ consolidation, acquisition, debt/capital restructuring, material transactions, affiliate transactions, and conflict of interest transactions. Memuat uraian mengenai: It contains a description of: a. Tanggal, nilai, dan objek transaksi. Date, value, and transaction object. 242-247 b. Nama pihak yang melakukan transaksi. The name of the party conducting the transaction. 242-247 c. 242-247 Sifat hubungan afiliasi (jika ada). The nature of the affiliation relationship (if any). d. Penjelasan mengenai kewajaran transaksi. Explanation of the fairness of the transaction. 242-247 e. Pemenuhan ketentuan terkait. Fulfillment of related provisions. 242-247 f. Dalam hal terdapat hubungan afiliasi, selain mengungkapkan informasi sebagaimana dimaksud dalam angka a) sampai dengan angka f), Emiten atau Perusahaan Publik juga mengungkapkan informasi: In the event that there is an affiliation relationship, apart from disclosing the information as referred to in points a) to number f), the Issuer or Public Company also discloses information: 242-247 1) Laporan Tahunan 2021 SEOJK 16 ARA SK 16 Pernyataan Direksi bahwa transaksi afiliasi telah melalui prosedur yang memadai untuk memastikan bahwa transaksi afiliasi dilaksanakan sesuai dengan praktik bisnis yang berlaku umum antara lain dilakukan dengan memenuhi prinsip transaksi yang wajar (armslength principle). Statement of the Board of Directors that affiliate transactions have gone through adequate procedures to ensure that affiliate transactions are carried out in accordance with generally accepted business practices by complying with the arms-length principle.
523. 521 OJK , ARA and SK-16 Reference Index Kriteria Criteria Penjelasan Explanation Halaman Page Regulasi Regulation 2) Peran Dewan Komisaris dan komite audit dalam melakukan prosedur yang memadai untuk memastikan bahwa transaksi afiliasi dilaksanakan sesuai dengan praktik bisnis yang berlaku umum antara lain dilakukan dengan memenuhi prinsip transaksi yang wajar (arms length principle). The role of the Board of Commissioners and the audit committee is to carry out adequate procedures to ensure that affiliated transactions are carried out in accordance with generally accepted business practices by complying with the arm’s length principle. g. Untuk transaksi afiliasi atau transaksi material yang merupakan kegiatan usaha yang dijalankan dalam rangka menghasilkan pendapatan usaha dan dijalankan secara rutin, berulang, dan/atau berkelanjutan, ditambahkan penjelasan bahwa transaksi afiliasi atau transaksi material tersebut merupakan kegiatan usaha yang dijalankan dalam rangka menghasilkan pendapatan usaha dan dijalankan secara rutin, berulang, dan/atau berkelanjutan. Dalam hal transaksi afiliasi atau transaksi material dimaksud telah diungkapkan dalam laporan keuangan tahunan, ditambahkan informasi mengenai rujukan pengungkapan dalam laporan keuangan tahunan tersebut. For affiliated transactions or material transactions which are business activities carried out in order to generate business income and are carried out regularly, repeatedly, and/ or continuously, an explanation is added that the affiliated transactions or material transactions are business activities carried out in order to generate business income and are carried out regularly, repeatedly, and/or continuously. In the event that the affiliated transactions or material transactions referred to have been disclosed in the annual financial statements, additional information regarding the disclosure reference in the annual financial statements should be added. 242-247 h. Untuk pengungkapan transaksi afiliasi dan/atau transaksi benturan kepentingan yang merupakan hasil pelaksanaan transaksi afiliasi dan/atau transaksi benturan kepentingan yang telah disetujui pemegang saham independen, ditambahkan informasi mengenai tanggal pelaksanaan RUPS yang menyetujui transaksi afiliasi dan/atau transaksi benturan kepentingan tersebut. For disclosure of affiliated transactions and/or conflict of interest transactions resulting from the implementation of affiliated transactions and/or conflict of interest transactions that have been approved by independent shareholders, additional information regarding the date of the GMS which approved the affiliated transactions and/or conflict of interest transactions should be added. 242-247 i. 242-247 Uraian mengenai perubahan peraturan perundang-undangan terhadap perusahaan pada tahun buku terakhir. A description of changes in the laws and regulations of the company in the last financial year. Dalam hal tidak terdapat transaksi afiliasi dan/atau transaksi benturan kepentingan, maka diungkapkan mengenai hal tersebut. In the event that there is no affiliated transaction and/or conflict of interest transaction, this matter shall be disclosed. Uraian memuat antara lain: The description includes, among others: 1. Nama peraturan perundang-undangan yang mengalami perubahan. Name of the legislation that has changed. 2. Dampaknya (kuantitatif dan/atau kualitatif) terhadap perusahaan (jika signifikan) atau pernyataan bahwa dampaknya tidak signifikan. The impact (quantitative and/or qualitative) on the company (if significant) or a statement that the impact is not significant. 248-253 SEOJK 16 SEOJK 13 ARA SK 16 SEOJK 16 ARA SK 16 248-253 Catatan: apabila tidak terdapat perubahan peraturan perundangundangan pada tahun buku terakhir, agar diungkapkan. Note: if there are no changes to the laws and regulations in the last financial year, the information should be disclosed. 2021 Annual Report
524. 522 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Uraian mengenai perubahan kebijakan akuntansi yang diterapkan perusahaan pada tahun buku terakhir. A description of changes in accounting policies implemented by the company in the last financial year. Penjelasan Explanation Halaman Page Uraian memuat antara lain: The description includes, among others: 1. Perubahan kebijakan akuntansi. Changes in accounting policies. 253 2. Alasan perubahan kebijakan akuntansi. Reasons for changes in accounting policies. 253 3. Dampaknya secara kuantitatif terhadap laporan keuangan. Quantitative impact on financial statements. 253 Regulasi Regulation SEOJK 16 ARA SK 16 Catatan: Apabila tidak terdapat perubahan kebijakan akuntansi pada tahun buku terakhir, agar diungkapkan. Note: If there is no change in accounting policy in the last financial year, it must be disclosed. Informasi kelangsungan usaha. Business continuity information. Pengungkapan informasi mengenai: Disclosure of information regarding: 1. Hal-hal yang berpotensi berpengaruh signifikan terhadap kelangsungan usaha perusahaan pada tahun buku terakhir. Things that have the potential to have a significant effect on the company’s business continuity in the last financial year. ARA 254-255 2. Assessment manajemen atas hal-hal pada angka 1. Management’s assessment of the items in number 1. 255-256 3. Asumsi yang digunakan manajemen dalam melakukan assessment. Assumptions used by management in conducting the assessment. 256-257 Catatan: Apabila tidak terdapat hal-hal yang berpotensi berpengaruh signifikan terhadap kelangsungan usaha perusahaan pada tahun buku terakhir, agar diungkapkan asumsi yang mendasari manajemen dalam meyakini bahwa tidak terdapat hal-hal yang berpotensi berpengaruh signifikan terhadap kelangsungan usaha perusahaan pada tahun buku terakhir. Note: If there are no matters that have the potential to significantly affect the company’s business continuity in the last financial year, the assumptions underlying management in believing that there are no matters that have the potential to significantly affect the company’s business continuity in the last financial year. Adanya larangan, batasan, dan/ atau hambatan signifikan lain untuk melakukan transfer dana atau dalam rangka pemenuhan modal yang dipersyaratkan oleh otoritas yang berwenang antara Bank dengan entitas lain dalam satu kelompok usaha. There are prohibitions, limitations, and/or other significant obstacles to transfer funds or to fulfill the capital requirements required by the competent authority between the Bank and other entities within the same business group. Informasi Eksposur Risiko dan Permodalan. Information on Risk Exposure and Capital. Laporan Tahunan 2021 Eksposur risiko dan permodalan meliputi laporan eksposur risiko dan permodalan periode tahunan sebagaimana diatur dalam bagian II Laporan publikasi eksposur risiko dan permodalan. Risk and capital exposures include annual period risk and capital exposure reports as stipulated in Part II of the risk and capital exposure publication report. 258-259 SEOJK 9 259-303 SEOJK 9
525. 523 OJK , ARA and SK-16 Reference Index Kriteria Criteria Penjelasan Explanation Halaman Page Regulasi Regulation TATA KELOLA PERUSAHAAN / CORPORATE GOVERNANCE RUPS. GMS. Informasi mengenai keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku meliputi: Information regarding the resolutions of the GMS in the financial year and 1 (one) year prior to the financial year includes: SEOJK 16 a. Keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku yang direalisasikan pada tahun buku. GMS decisions in the financial year and 1 (one) year before the financial year are realized in the financial year. 332-337 b. Keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku yang belum direalisasikan beserta alasan belum direalisasikan. GMS resolutions for the financial year and 1 (one) year before the financial year that have not been realized and the reasons for not being realized. 337-345 Dalam hal Emiten atau Perusahaan Publik menggunakan pihak independen dalam pelaksanaan RUPS untuk melakukan perhitungan suara, maka diungkapkan mengenai hal tersebut. In the event that the Issuer or Public Company uses an independent party in the conduct of the GMS to calculate the votes, this matter shall be disclosed. Direksi. Directors. 1. Tugas dan tanggung jawab masing-masing anggota Direksi. Informasi mengenai tugas dan tanggung jawab masing-masing anggota Direksi diuraikan dan dapat disajikan dalam bentuk tabel. Duties and responsibilities of each member of the Board of Directors. Information regarding the duties and responsibilities of each member of the Board of Directors is described and can be presented in tabular form. 346-347 SEOJK 13 SEOJK 16 ARA SK 16 2. Pernyataan bahwa Direksi memiliki pedoman atau piagam (charter) Direksi. A statement that the Board of Directors has guidelines or charter for the Board of Directors. 348 SEOJK 16 ARA 3. Kebijakan dan pelaksanaan frekuensi rapat Direksi, rapat Direksi bersama Dewan Komisaris, dan tingkat kehadiran anggota Direksi dalam rapat tersebut termasuk kehadiran dalam RUPS. Informasi tingkat kehadiran anggota Direksi dalam rapat Direksi, rapat Direksi bersama Dewan Komisaris, atau RUPS dapat disajikan dalam bentuk tabel. Informasi memuat antara lain: a. Tanggal Rapat. b. Peserta Rapat. c. Agenda Rapat. 3. Policy and implementation of the frequency of Board of Directors meetings, meetings of the Board of Directors with the Board of Commissioners, and the level of attendance of members of the Board of Directors in these meetings including attendance at the GMS. Information on the level of attendance of members of the Board of Directors at the meeting of the Board of Directors, the meeting of the Board of Directors with the Board of Commissioners, or the GMS can be presented in tabular form. Information includes: a. Meeting Date. b. Meeting participants. c. Meeting agenda. 349-353 SEOJK 16 ARA SK 16 4. Pelatihan dan/atau peningkatan kompetensi anggota Direksi: Training and/or competency improvement of members of the Board of Directors: 354-357 SEOJK 16 SK 16 a. b. Kebijakan pelatihan dan/atau peningkatan kompetensi anggota Direksi, termasuk program orientasi bagi anggota Direksi yang baru diangkat (jika ada). Policy on training and/or competency improvement for members of the Board of Directors, including an orientation program for newly appointed members of the Board of Directors (if any). Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Direksi dalam tahun buku (jika ada). Training and/or competency improvement attended by members of the Board of Directors in the financial year (if any). 2021 Annual Report
526. 524 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Penjelasan Explanation Halaman Page Regulasi Regulation 358-359 SEOJK 16 ARA 349 SEOJK 13 Tugas dan tanggung jawab Dewan Komisaris. Duties and responsibilities of the Board of Commissioners. 359-360 SEOJK 13 SEOJK 16 ARA SK 16 2. Pernyataan bahwa Dewan Komisaris memiliki pedoman atau piagam (charter) Dewan Komisaris. A statement that the Board of Commissioners has guidelines or charter for the Board of Commissioners. 361 SEOJK 16 ARA 363-364 ARA 5. Penilaian Direksi terhadap kinerja komite yang mendukung pelaksanaan tugas Direksi pada tahun buku paling sedikit memuat: The Board of Directors’ assessment of the performance of the committees that support the implementation of the duties of the Board of Directors in the financial year shall at least contain: a. Prosedur penilaian kinerja. Performance appraisal procedure. b. Kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran dalam rapat. The criteria used are performance achievements during the financial year, competence and attendance at meetings. Dalam hal Emiten atau Perusahaan Publik tidak memiliki komite yang mendukung pelaksanaan tugas Direksi, maka diungkapkan mengenai hal tersebut. In the event that the Issuer or Public Company does not have a committee that supports the implementation of the duties of the Board of Directors, this matter shall be disclosed. 6. Kepemilikan saham anggota Direksi dan anggota Dewan Komisaris yang mencapai 5% (lima persen) atau lebih dari modal disetor, yang meliputi jenis dan jumlah lembar saham pada: a. Bank yang bersangkutan.. b. Bank lain. c. Lembaga keuangan bukan bank. d. Perusahaan lain yang berkedudukan baik di dalam maupun di luar negeri. 6. Share ownership of members of the Board of Directors and members of the Board of Commissioners which reaches 5% (five percent) or more of the paid-up capital, which includes the type and number of shares in: a. The bank concerned b. another bank. c. Non-bank financial institutions. d. Other companies located both at home and abroad. Dewan Komisaris. Board of Commissioners. 1. 3. Komisaris Independen (jumlahnya minimal 30% dari total Dewan Komisaris). Meliputi antara lain: 1. Kriteria penentuan Komisaris Independen. 2. Pernyataan tentang independensi masing-masing Komisaris Independen. Independent Commissioner (minimum 30% of the total Board of Commissioners). Include among others: 1. Criteria for determining the Independent Commissioner. 2. Statement on the independence of each Independent Commissioner. Laporan Tahunan 2021
527. 525 OJK , ARA and SK-16 Reference Index Kriteria Criteria Penjelasan Explanation Halaman Page Regulasi Regulation 4. Kebijakan dan pelaksanaan frekuensi rapat Dewan Komisaris, rapat Dewan Komisaris bersama Direksi dan tingkat kehadiran anggota Dewan Komisaris dalam rapat tersebut termasuk kehadiran dalam RUPS. Informasi tingkat kehadiran anggota Dewan Komisaris dalam rapat Dewan Komisaris, rapat Dewan Komisaris bersama Direksi, atau RUPS dapat disajikan dalam bentuk tabel. Informasi memuat antara lain: a. Tanggal Rapat. b. Peserta Rapat. c. Agenda Rapat. 4. Policy and implementation of the frequency of meetings of the Board of Commissioners, meetings of the Board of Commissioners with the Board of Directors and the level of attendance of members of the Board of Commissioners in these meetings, including attendance at the GMS. Information on the level of attendance of members of the Board of Commissioners at the meeting of the Board of Commissioners, the meeting of the Board of Commissioners with the Board of Directors, or the GMS can be presented in tabular form. Information includes: a. Meeting Date. b. Meeting participants. c. Meeting agenda. 364-370 SEOJK 13 SEOJK 16 ARA SK 16 5. Pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris: Training and/or competency improvement of members of the Board of Commissioners: 370-371 SEOJK 16 372-374 SEOJK 16 374-375 SEOJK 16 ARA a. Kebijakan pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris, termasuk program orientasi bagi anggota Dewan Komisaris yang baru diangkat (jika ada). Policy on training and/or improving the competence of members of the Board of Commissioners, including an orientation program for newly appointed members of the Board of Commissioners (if any). b. Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Dewan Komisaris dalam tahun buku (jika ada). Training and/or competency improvement attended by members of the Board of Commissioners in the financial year (if any). 6. Penilaian kinerja Direksi dan Dewan Komisaris serta masingmasing anggota Direksi dan anggota Dewan Komisaris, paling sedikit memuat: The performance appraisal of the Board of Directors and the Board of Commissioners as well as each member of the Board of Directors and the Board of Commissioners shall at least contain: a. Prosedur pelaksanaan penilaian kinerja. Performance appraisal procedures. b. Kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran dalam rapat. The criteria used are performance achievements during the financial year, competence and attendance at meetings. c. 7. Pihak yang melakukan penilaian. The party conducting the assessment. Penilaian Dewan Komisaris terhadap kinerja Komite yang mendukung pelaksanaan tugas Dewan Komisaris pada tahun buku meliputi: The Board of Commissioners’ assessment of the performance of the Committees that support the implementation of the duties of the Board of Commissioners in the financial year includes: a. Prosedur penilaian kinerja. Performance appraisal procedure. b. Kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran dalam rapat. The criteria used are performance achievements during the financial year, competence and attendance at meetings. 2021 Annual Report
528. 526 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Penjelasan Explanation Halaman Page Regulasi Regulation Kebijakan mengenai keberagaman komposisi Dewan Komisaris dan Direksi. Uraian kebijakan tertulis Perusahaan mengenai keberagaman komposisi Dewan Komisaris dan Direksi dalam pendidikan (bidang studi), pengalaman kerja, usia, dan jenis kelamin. Policy regarding the diversity of the composition of the Board of Commissioners and the Board of Directors. Description of the Company’s written policies regarding the diversity of the composition of the Board of Commissioners and Directors in education (field of study), work experience, age, and gender. Catatan: apabila tidak ada kebijakan dimaksud, agar diungkapkan alasan dan pertimbangannya. Note: if there is no such policy, the reasons and considerations should be disclosed. 375-377 ARA Nominasi dan remunerasi Direksi dan Dewan Komisaris. Nomination and remuneration of the Board of Directors and the Board of Commissioners. Paling sedikit memuat: At least it contains: 377 SEOJK 16 1. Prosedur nominasi, meliputi uraian singkat mengenai kebijakan dan proses nominasi anggota Direksi dan/atau anggota Dewan Komisaris. The nomination procedure includes a brief description of the nomination policies and processes for members of the Board of Directors and/or members of the Board of Commissioners. 2. Prosedur dan pelaksanaan remunerasi Direksi dan Dewan Komisaris, antara lain: Procedures and implementation of remuneration for the Board of Directors and the Board of Commissioners, such as: a. Prosedur penetapan remunerasi Direksi dan Dewan Komisaris. Procedure for determining remuneration for the Board of Directors and the Board of Commissioners. b. Pengungkapan indikator untuk penetapan remunerasi Direksi. Disclosure of indicators for determining the remuneration of the Board of Directors Laporan Tahunan 2021 SEOJK 16 ARA SK 16 377-378 378 c. Struktur remunerasi Direksi dan Dewan Komisaris seperti, gaji, tunjangan, tantiem/bonus dan lainnya; dan The remuneration structure of the Board of Directors and the Board of Commissioners, such as salaries, allowances, bonuses and others; and Catatan: apabila tidak terdapat bonus kinerja, bonus non kinerja, dan opsi saham yang diterima setiap anggota Dewan Komisaris dan Direksi, agar diungkapkan. Note: if there are no performance bonuses, non-performance bonuses, and stock options received by each member of the Board of Commissioners and Board of Directors, they must be disclosed 378-379 d. Besarnya remunerasi masing-masing anggota Direksi dan anggota Dewan Komisaris; Pengungkapan informasi dapat disajikan dalam bentuk tabel. The amount of remuneration for each member of the Board of Directors and member of the Board of Commissioners; Disclosure of information can be presented in tabular form. 378-379
529. 527 OJK , ARA and SK-16 Reference Index Kriteria Criteria Penjelasan Explanation d. Pengungkapan bonus kinerja, bonus non kinerja, dan/atau opsi saham yang diterima setiap anggota Dewan Komisaris dan Direksi (jika ada). Catatan: apabila tidak terdapat bonus kinerja, bonus non kinerja, dan opsi saham yang diterima setiap anggota Dewan Komisaris dan Direksi, agar diungkapkan. Disclosure of performance bonuses, non-performance bonuses, and/or stock options received by each member of the Board of Commissioners and Board of Directors (if any). Note: if there are no performance bonuses, non-performance bonuses, and stock options received by each member of the Board of Commissioners and Board of Directors, they must be disclosed. Dewan pengawas syariah, bagi Emiten atau Perusahaan Publik yang menjalankan kegiatan usaha berdasarkan prinsip syariah sebagaimana tertuang dalam anggaran dasar. Sharia supervisory board, for Issuers or Public Companies that carry out business activities based on sharia principles as stated in the articles of association. Paling sedikit memuat: At least it contains: Regulasi Regulation 378-379 478 SEOJK 16 a.Nama. Name b. Dasar hukum pengangkatan Dewan Pengawas Syariah. The legal basis for the appointment of the Sharia Supervisory Board. c. Periode penugasan Dewan Pengawas Syariah. The period of assignment of the Sharia Supervisory Board. d. Tugas dan tanggung jawab Dewan Pengawas Syariah. The duties and responsibilities of the Sharia Supervisory Board. e. Komite Audit. Audit Committee. Halaman Page 1. 479 Frekuensi dan cara pemberian nasihat dan saran serta pengawasan pemenuhan prinsip syariah di pasar modal terhadap Emiten atau Perusahaan Publik. Frequency and method of giving advice and suggestions as well as supervision of compliance with sharia principles in the capital market to Issuers or Public Companies. 480-482 Nama dan jabatannya dalam keanggotaan komite. Name and position in committee membership. 382-384 2.Usia. Age SEOJK 16 ARA SK 16 SEOJK 16 ARA 3.Kewarganegaraan. Citizenship 4. Riwayat pendidikan. Educational background. 5. Riwayat jabatan, meliputi informasi: Position history, including information on: a. 382-384 Dasar hukum penunjukan sebagai anggota komite. Legal basis for appointment as committee member. SEOJK 16 ARA SK 16 b. Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota direksi, dan/atau anggota komite serta jabatan lainnya (jika ada). Concurrent positions, either as a member of the Board of Commissioners, member of the board of directors, and/or committee member as well as other positions (if any). c. Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau perusahaan publik. Work experience and period of time both inside and outside the issuer or public company. 6. Periode dan masa jabatan anggota komite audit. Period and term of office of audit committee members. 7. Uraian tugas dan tanggung jawab. Description of duties and responsibilities. 8. Pernyataan independensi komite audit. Statement of independence of the audit committee. SEOJK 16 ARA SK 16 381 SEOJK 13 ARA SK 16 385-386 SEOJK 16 ARA SK 16 2021 Annual Report
530. 528 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Penjelasan Explanation Halaman Page Regulasi Regulation 386 SEOJK 16 10. Kebijakan dan pelaksanaan frekuensi rapat komite audit dan tingkat kehadiran anggota komite audit dalam rapat tersebut. Policies and implementation of the frequency of audit committee meetings and the level of attendance of audit committee members in these meetings. 386-388 SEOJK 13 SEOJK 16 ARA SEOJK 13 SK 16 11. Pelaksanaan kegiatan komite audit pada tahun buku sesuai dengan yang dicantumkan dalam pedoman atau piagam (charter) komite audit. The implementation of the audit committee’s activities in the financial year is in accordance with what is stated in the guidelines or charter of the audit committee. 388 9. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku (jika ada). Training and/or competency improvement that have been attended in the financial year (if any). Komite atau fungsi nominasi dan remunerasi Emiten atau Perusahaan Publik. Committee or function of nomination and remuneration of Issuers or Public Companies. Paling sedikit memuat: At least it contains: 1. Nama dan jabatannya dalam keanggotaan komite. Name and position in committee membership. 390-391 2.Usia. Age 3.Kewarganegaraan. Citizenship 4. Riwayat pendidikan. Educational background. 5. Riwayat jabatan, meliputi informasi: Position history, including information on: a. Dasar hukum penunjukan sebagai anggota komite. Legal basis for appointment as committee member. b. Rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota komite serta jabatan lainnya (jika ada). Concurrent positions, either as a member of the Board of Commissioners, member of the Board of Directors, and/or committee member and other positions (if any). c. Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan Publik. Work experience and period of time both inside and outside the Issuer or Public Company. 6. Periode dan masa jabatan anggota komite. The period and term of office of the committee members. 7. Laporan Tahunan 2021 Pernyataan independensi komite. Committee independence statement. 392 8. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku (jika ada). Training and/or competency improvement that have been attended in the financial year (if any). 392 9. Uraian tugas dan tanggung jawab. Description of duties and responsibilities. 389 10. Pernyataan bahwa telah memiliki pedoman atau piagam (charter). A statement that has a guideline or charter (charter). 389 11. Kebijakan dan pelaksanaan frekuensi rapat dan tingkat kehadiran anggota dalam rapat tersebut. Policy and implementation of the frequency of meetings and the level of attendance of members in the meeting. 393 12. Uraian singkat pelaksanaan kegiatan pada tahun buku. Policy regarding the succession of the Board of Directors. 394 13. Kebijakan mengenai suksesi Direksi. Policy regarding the succession of the Board of Directors. 394 SEOJK 16 ARA SK 16
531. 529 OJK , ARA and SK-16 Reference Index Kriteria Criteria Penjelasan Explanation Halaman Page Regulasi Regulation 396 SEOJK 16 ARA Dalam hal tidak dibentuk komite nominasi dan remunerasi, Emiten atau Perusahaan Publik cukup mengungkapkan informasi sebagaimana dimaksud dalam huruf i) sampai dengan huruf l) dan mengungkapkan: In the event that no nomination and remuneration committee is formed, the Issuer or Public Company is sufficient to disclose the information as referred to in letter i) to letter l) and disclose: 1. Alasan tidak dibentuknya komite Reason for not forming the committee 2. Pihak yang melaksanakan fungsi nominasi dan remunerasi. The party carrying out the nomination and remuneration functions. Komite lain yang dimiliki Emiten Paling sedikit memuat: atau Perusahaan Publik dalam At least it contains: rangka mendukung fungsi dan tugas Direksi (jika ada) dan/atau komite yang mendukung fungsi dan tugas Dewan Komisaris. Other committees owned by Issuers or Public Companies in order to support the functions and duties of the Board of Directors (if any) and/or committees that support the functions and duties of the Board of Commissioners. 1. Nama dan jabatannya dalam keanggotaan komite. Name and position in committee membership. 2.Usia. Age 3.Kewarganegaraan. Citizenship 4. Riwayat pendidikan. Educational background. 5. Riwayat jabatan, meliputi informasi: Position history, including information on: a. Dasar hukum penunjukan sebagai anggota komite. Legal basis for appointment as committee member. b. Rangkap jabatan, baik sebagai anggota dewan komisaris, anggota direksi, dan/atau anggota komite serta jabatan lainnya (jika ada). Concurrent positions, either as a member of the board of commissioners, member of the board of directors, and/or committee member as well as other positions (if any). c. Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau perusahaan publik. Work experience and period of time both inside and outside the issuer or public company. 6. Periode dan masa jabatan anggota komite. The period and term of office of the committee members. 7. Pernyataan independensi komite. Committee independence statement. 8. Pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku (jika ada). Training and/or competency improvement that have been attended in the financial year (if any). 9. Uraian tugas dan tanggung jawab. Description of duties and responsibilities. 10. Pernyataan bahwa telah memiliki pedoman atau piagam (charter) komite. A statement that has a committee guideline or charter. 11. Kebijakan dan pelaksanaan frekuensi rapat komite dan tingkat kehadiran anggota komite dalam rapat tersebut. Policy and implementation of the frequency of committee meetings and the level of attendance of committee members at the meeting. 398 399 394-395 395 399-400 2021 Annual Report
532. 530 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Sekretaris perusahaan. Company secretary. Penjelasan Explanation Halaman Page 12. Uraian singkat pelaksanaan kegiatan komite pada tahun buku. Brief description of the committee’s activities for the financial year. 401 1.Nama. Name 403 Regulasi Regulation SEOJK 16 ARA 2.Domisili. Domicile 3. Riwayat jabatan, meliputi: Position history, including: a. Dasar hukum penunjukan sebagai sekretaris perusahaan. Legal basis for appointment as company secretary. b. Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau perusahaan publik. Work experience and period of time both inside and outside the issuer or public company. 4. Riwayat pendidikan. Educational background. Unit Audit Internal. Internal Audit Unit. 5. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku. Training and/or competency improvement that was followed during the financial year. 403-404 6. Uraian singkat pelaksanaan tugas sekretaris perusahaan pada tahun buku. A brief description of the implementation of the duties of the company secretary in the financial year. 404-405 1. Nama kepala unit audit internal. The name of the head of the internal audit unit. 406 2. Riwayat jabatan, meliputi: Position history, including: a. Dasar hukum penunjukan sebagai kepala unit audit internal. Legal basis for appointment as head of internal audit unit. b. Pengalaman kerja beserta periode waktunya baik di dalam maupun di luar emiten atau perusahaan publik. Work experience and period of time both inside and outside the issuer or public company. 3. Kualifikasi atau sertifikasi sebagai profesi audit internal (jika ada). Qualification or certification as an internal audit profession (if any). 4. Jumlah pegawai (auditor internal) pada unit audit internal. Number of employees (internal auditors) in the internal audit unit. 5. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku. Training and/or competency improvement that was followed during the financial year. Laporan Tahunan 2021 407 408-411 6. Struktur dan kedudukan unit audit internal. The structure and position of the internal audit unit. 405 7. 407 Uraian tugas dan tanggung jawab. Description of duties and responsibilities. 8. Pernyataan bahwa telah memiliki pedoman atau piagam (charter) unit audit internal. A statement that has a guideline or charter for the internal audit unit. 406-407 9. Uraian singkat pelaksanaan tugas unit audit internal pada tahun buku termasuk kebijakan dan pelaksanaan frekuensi rapat dengan direksi, dewan komisaris, dan/ atau komite audit. A brief description of the implementation of the internal audit unit’s duties for the financial year including the policy and implementation of the frequency of meetings with the board of directors, board of commissioners, and/or audit committee. 411-412 SEOJK 16 ARA
533. 531 OJK , ARA and SK-16 Reference Index Kriteria Criteria Akuntan Publik. Public Accountant. Penjelasan Explanation Halaman Page Regulasi Regulation 429-430 ARA Pengendalian keuangan dan operasional, serta kepatuhan terhadap peraturan perundang-undangan lainnya. Financial and operational control, as well as compliance with other laws and regulations. 431-439 SEOJK 13 SEOJK 16 ARA 2. Penjelasan kesesuaian sistem pengendalian intern dengan kerangka yang diakui secara internasional (COSO – internal control framework). Explanation of the suitability of the internal control system with an internationally recognized framework (COSO – internal control framework). 439-440 1. Nama dan tahun akuntan publik yang melakukan audit laporan keuangan tahunan selama 5 tahun terakhir. Name and year of the public accountant who audited the annual financial statements for the last 5 years. 2. Nama dan tahun Kantor Akuntan Publik yang melakukan audit laporan keuangan tahunan selama 5 tahun terakhir. Name and year of the Public Accounting Firm that has audited the annual financial statements for the last 5 years. 3.Besarnya fee untuk masing-masing jenis jasa yang diberikan oleh Kantor Akuntan Publik pada tahun buku terakhir. The amount of the fee for each type of service provided by the Public Accounting Firm in the last financial year. 4. Jasa lain yang diberikan Kantor Akuntan Publik dan akuntan publik selain jasa audit laporan keuangan tahunan pada tahun buku terakhir. Other services provided by Public Accounting Firms and public accountants in addition to auditing the annual financial statements for the last financial year. Catatan: apabila tidak ada jasa lain dimaksud, agar diungkapkan. Note: if there is no other service, it should be disclosed. Uraian mengenai sistem pengendalian internal (internal Control) yang diterapkan oleh emiten atau perusahaan Publik. A description of the internal control system implemented by the issuer or public company. Sistem manajemen risiko yang diterapkan oleh Emiten Atau Perusahaan Publik. The risk management system implemented by the Issuer or Public Company. Fungsi kepatuhan. Compliance function. 1. 3. Tinjauan atas efektivitas sistem pengendalian internal. Review of the effectiveness of the internal control system. 440 4. Pernyataan Direksi dan/atau Dewan Komisaris atas kecukupan sistem pengendalian internal. Statement of the Board of Directors and/or Board of Commissioners on the adequacy of the internal control system. N/A SEOJK 16 440-443 SEOJK 16 SEOJK 13 ARA 1. Gambaran umum mengenai sistem manajemen risiko Emiten atau Perusahaan Publik. An overview of the risk management system of the Issuer or Public Company. 2. Jenis risiko dan cara pengelolaannya. Types of risks and how to manage them. 443-447 3. Tinjauan atas efektivitas sistem manajemen risiko Emiten atau Perusahaan Publik. Review of the effectiveness of the Issuer’s or Public Company’s risk management system. 448 4. Pernyataan Direksi dan/atau Dewan Komisaris atau komite audit atas kecukupan sistem manajemen risiko. Statement of the Board of Directors and/or the Board of Commissioners or the audit committee on the adequacy of the risk management system. N/A SEOJK 16 449-450 SEOJK 13 Tingkat kepatuhan Bank terhadap seluruh ketentuan dan peraturan perundang-undangan serta pemenuhan komitmen dengan otoritas yang berwenang. The level of the Bank’s compliance with all provisions and laws and regulations as well as the fulfillment of commitments with the competent authorities. 2021 Annual Report
534. 532 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Perkara hukum yang berdampak material yang dihadapi Oleh emiten atau perusahaan publik, entitas anak, Anggota direksi dan anggota dewan komisaris (jika ada). Legal cases that have a material impact faced by issuers or public companies, subsidiaries, members of the board of directors and members of the board of commissioners (if any). Penjelasan Explanation 1. Pokok perkara/gugatan. Subject matter/lawsuit. Halaman Page Regulasi Regulation 452-453 SEOJK 16 ARA 2. Status penyelesaian perkara/gugatan. Status of settlement of cases/lawsuits. 3. Pengaruhnya terhadap kondisi emiten atau perusahaan publik. Risiko yang dihadapi perusahaan dan nilai nominal tuntutan/ gugatan. The effect on the condition of the issuer or public company. The risk faced by the company and the nominal value of the claim. 4. Pengaruhnya terhadap kondisi keuangan perusahaan. The effect on the company’s financial condition. SK 16 5. Pengungkapan mengenai permasalahan hukum paling sedikit mencakup: a. jumlah permasalahan perdata dan permasalahan pidana yang dihadapi dan telah mendapat putusan yang mempunyai kekuatan hukum tetap. b. jumlah permasalahan perdata dan permasalahan pidana yang dihadapi dan masih dalam proses penyelesaian. Catatan: dalam hal perusahaan, entitas anak, anggota Dewan Komisaris, dan anggota Direksi tidak memiliki perkara penting, agar diungkapkan. 5. Disclosures regarding legal issues include at least: a. the number of civil and criminal problems faced and have received decisions that have permanent legal force. b. the number of civil and criminal problems faced and still in the process of being resolved. Note: in the event that the company, subsidiaries, members of the Board of Commissioners, and members of the Board of Directors do not have important matters, they must be disclosed. SEOJK 13 Informasi tentang sanksi administratif/sanksi yang Dikenakan kepada emiten atau perusahaan publik, Anggota dewan komisaris dan anggota direksi, oleh Otoritas jasa keuangan dan otoritas lainnya pada tahun Buku (jika ada). Information on administrative sanctions/sanctions imposed on issuers or public companies, members of the board of commissioners and members of the board of directors, by the Financial Services Authority and other authorities in the financial year (if any). 453 SEOJK 16 ARA Akses informasi dan data perusahaan: Uraian mengenai tersedianya akses informasi dan data perusahaan kepada publik, misalnya melalui website (dalam bahasa Indonesia dan bahasa Inggris), media massa, mailing list, buletin, pertemuan dengan analis, dan sebagainya. Access to company information and data: A description of the availability of access to company information and data to the public, for example through the website (in Indonesian and English), mass media, mailing lists, bulletins, meetings with analysts, and so on. 454-456 ARA Laporan Tahunan 2021
535. 533 OJK , ARA and SK-16 Reference Index Kriteria Criteria Informasi mengenai kode etik Emiten atau Perusahaan Publik. Information regarding the code of ethics of the Issuer or Public Company. Penjelasan Explanation 1. Pokok-pokok kode etik. Code of ethics points. Halaman Page Regulasi Regulation 456-457 SEOJK 16 ARA 2. Pernyataan bahwa kode etik berlaku bagi seluruh level organisasi. A statement that the code of ethics applies to all levels of the organization. 457-458 3. Bentuk sosialisasi kode etik dan upaya penegakannya Forms of socialization of the code of ethics and efforts to enforce it 458 4. Sanksi untuk masing-masing jenis pelanggaran yang diatur dalam kode etik (normatif). Sanctions for each type of violation are regulated in the code of ethics (normative). 458 5. Jumlah pelanggaran kode etik beserta sanksi yang diberikan pada tahun buku terakhir. The number of violations of the code of ethics along with the sanctions given in the last financial year. 458 Catatan: Apabila tidak terdapat pelanggaran kode etik pada tahun buku terakhir, agar diungkapkan. Note: If there is no violation of the code of ethics in the last financial year, it must be disclosed. Penerapan Tata Kelola dalam Pemberian Remunerasi bagi Bank. Implementation of Good Corporate Governance in Providing Remuneration for Banks. 6. Pernyataan mengenai budaya perusahaan (corporate culture) yang dimiliki perusahaan. A statement regarding the company’s corporate culture. N/A SK 16 1. 459 POJK 45 1. Komite Remunerasi a. Nama anggota, komposisi, tugas dan tanggung jawab. b. Jumlah rapat yang dilakukan. c. Remunerasi yang telah dibayarkan kepada anggota Komite Remunerasi selama 1 (satu) tahun. Remuneration Committee a. Name of members, composition, duties and responsibilities. b. Number of meetings held. c. Remuneration that has been paid to members of the Remuneration Committee for 1 (one) year. 2. Proses penyusunan kebijakan Remunerasi yang meliputi: a. Tinjauan mengenai latar belakang dan tujuan kebijakan Remunerasi. b. Pelaksanaan kaji ulang atas kebijakan Remunerasi pada tahun sebelumnya, beserta perbaikannya. c. Mekanisme untuk memastikan bahwa Remunerasi bagi Pegawai di unit kontrol bersifat independen dari unit kerja yang diawasinya. 2. Remuneration policy formulation process which includes: a. Overview of the background and objectives of the Remuneration policy. b. The implementation of a review of the Remuneration policy in the previous year, along with its improvements. c. Mechanisms to ensure that the remuneration for employees in the control unit is independent from the work units they supervise. 459 3. Cakupan kebijakan Remunerasi dan implementasinya per unit bisnis, per wilayah dan pada perusahaan anak atau kantor cabang yang berlokasi di luar negeri 3. Remuneration policy scope and implementation per business unit, per region and at subsidiaries or branch offices located overseas 459 2021 Annual Report
536. 534 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Penjelasan Explanation 4. Remunerasi dikaitkan dengan risiko yang meliputi: a. Jenis risiko utama (key risk) yang digunakan dalam menerapkan Remunerasi. b. Kriteria untuk menentukan jenis risiko utama, termasuk untuk risiko yang sulit diukur. c. Dampak penetapan risiko utama terhadap kebijakan Remunerasi yang Bersifat Variabel. d. Perubahan penentuan jenis risiko utama dibandingkan dengan tahun lalu beserta alasannya, apabila ada. 4. Remuneration is associated with risks which include: a. The type of main risk (key risk) used in implementing the Remuneration. b. Criteria for determining the main types of risk, including those that are difficult to measure. c. The impact of determining the main risk on the Variable Remuneration policy. d. Changes in the determination of the main risk types compared to last year and the reasons, if any. 459 5. Pengukuran kinerja dikaitkan dengan Remunerasi yang meliputi: a. Tinjauan mengenai kebijakan Remunerasi yang dikaitkan dengan penilaian kinerja. b. Metode dalam mengaitkan Remunerasi individu dengan kinerja Bank, kinerja unit kerja dan kinerja individu. c. Uraian mengenai metode yang digunakan Bank untuk menyatakan bahwa kinerja yang disepakati tidak dapat tercapai sehingga perlu dilakukan penyesuaian atas remunerasi serta besarnya penyesuaian remunerasi jika kondisi tersebut terjadi. 5. Performance measurement is related to Remuneration which includes: a. Overview of the Remuneration policy related to performance appraisal. b. Methods in linking individual remuneration with bank performance, work unit performance and individual performance. c. A description of the method used by the Bank to state that the agreed performance cannot be achieved so that it is necessary to make adjustments to the remuneration and the amount of remuneration adjustments if such conditions occur. 460 6. Penyesuaian Remunerasi dikaitkan dengan Kinerja dan Risiko yang meliputi: a. Kebijakan mengenai Remunerasi yang Bersifat Variabel yang ditangguhkan, besarannya, dan kriteria untuk menetapkan besaran tersebut. b. Kebijakan Bank mengenai Remunerasi yang Bersifat Variabel yang ditangguhkan yang ditunda pembayarannya (malus), atau ditarik kembali apabila sudah dibayarkan (clawback). 6. Remuneration adjustments are related to Performance and Risk which include: a. Policy regarding deferred Variable Remuneration, the amount, and the criteria for determining the amount. b. Bank Policy regarding Variable Remuneration which is deferred which is delayed in payment (malus), or withdrawn when it has been paid (clawback). 460 7. 460 Nama konsultan ekstern dan tugas konsultan terkait kebijakan Remunerasi, apabila Bank menggunakan jasa konsultan ekstern The name of the external consultant and the consultant’s duties related to the Remuneration policy, if the Bank uses the services of an external consultant 8. Paket Remunerasi dan fasilitas yang diterima oleh Direksi dan Dewan Komisaris mencakup struktur Remunerasi dan rincian jumlah nominal. The remuneration package and facilities received by the Board of Directors and the Board of Commissioners include the structure of the remuneration and details of the nominal amount. Laporan Tahunan 2021 Halaman Page 460 Regulasi Regulation
537. 535 OJK , ARA and SK-16 Reference Index Kriteria Criteria Penjelasan Explanation Halaman Page 9. Remunerasi yang Bersifat Variabel, meliputi: a. Bentuk Remunerasi yang Bersifat Variabel beserta alasan pemilihan bentuk tersebut. dan b. Penjelasan apabila terdapat perbedaan pemberian Remunerasi yang Bersifat Variabel di antara para Direksi, Dewan Komisaris dan/atau Pegawai. 9. Variable Remuneration, including: a. Variable forms of remuneration and the reasons for choosing this form. and b. Explanation if there are differences in the provision of Variable Remuneration among the Directors, Board of Commissioners and/or Employees. 461 10. Jumlah Direksi, Dewan Komisaris dan Pegawai yang menerima Remunerasi yang Bersifat Variabel selama 1 (satu) tahun, dan total nominalnya. The number of Directors, Board of Commissioners and Employees who receive Variable Remuneration for 1 (one) year, and the total nominal value. 461 11. Jabatan dan jumlah pihak yang menjadi material risk takers. Position and number of parties who are material risk takers. Regulasi Regulation 461-462 12. Shares option yang dimiliki Direksi, Dewan Komisaris, dan Pejabat Eksekutif. Shares options owned by the Board of Directors, Board of Commissioners, and Executive Officers. 462 13. Rasio gaji tertinggi dan terendah Highest and lowest salary ratio 462 14. Jumlah penerima dan jumlah total Remunerasi yang Bersifat Variabel yang dijamin tanpa syarat akan diberikan oleh Bank kepada calon Direksi, calon Dewan Komisaris, dan/atau calon Pegawai selama 1 (satu) tahun pertama bekerja The number of recipients and the total amount of Variable Remuneration guaranteed unconditionally will be given by the Bank to candidates for Directors, candidates for the Board of Commissioners, and/or prospective employees for the first 1 (one) year of work 462 15. Jumlah Pegawai yang terkena pemutusan hubungan kerja dan total nominal pesangon yang dibayarkan Number of employees affected by termination of employment and the total nominal amount of severance pay paid 462-463 16. Jumlah total Remunerasi yang Bersifat Variabel yang ditangguhkan, yang terdiri dari tunai dan/atau saham atau instrumen yang berbasis saham yang diterbitkan Bank. The total amount of deferred Variable Remuneration consisting of cash and/or shares or share-based instruments issued by the Bank. 463 17. Jumlah total Remunerasi yang Bersifat Variabel yang ditangguhkan yang dibayarkan selama 1 (satu) tahun. The total amount of deferred Variable Remuneration paid for 1 (one) year. 463 18. Rincian jumlah Remunerasi yang diberikan dalam satu tahun meliputi: a. Remunerasi yang bersifat tetap maupun variabel. b. Remunerasi yang ditangguhkan dan tidak ditangguhkan. c. Bentuk Remunerasi yang diberikan secara tunai dan/atau saham atau instrumen yang berbasis saham yang diterbitkan Bank. 18. Details of the amount of remuneration given in one year include: a. Fixed or variable remuneration. b. Deferred and non-deferred remuneration. c. The form of remuneration given in cash and/or shares or share-based instruments issued by the Bank. 463 2021 Annual Report
538. 536 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Uraian singkat mengenai kebijakan pemberian Kompensasi jangka panjang berbasis kinerja kepada manajemen dan/ atau karyawan yang dimiliki oleh emiten Atau perusahaan publik (jika ada), antara lain berupa Program kepemilikan saham oleh manajemen (management stock ownership program/MSOP) dan/ atau Program kepemilikan saham oleh karyawan (employee Stock ownership program/ESOP). A brief description of the policy of providing longterm performance-based compensation to management and/or employees owned by the issuer or public company (if any), including the management stock ownership program ownership program/MSOP) and/ or employee stock ownership program (ESOP). Uraian singkat mengenai kebijakan pengungkapan Informasi mengenai A brief description of the Information disclosure policy regarding Penjelasan Explanation Halaman Page Regulasi Regulation 19. Informasi kuantitatif mengenai: a. Total sisa Remunerasi yang masih ditangguhkan baik yang terekspos penyesuaian implisit maupun eksplisit. b. Total pengurangan Remunerasi yang disebabkan karena penyesuaian eksplisit selama periode laporan. c. Total pengurangan Remunerasi yang disebabkan karena penyesuaian implisit selama periode laporan. 19. Quantitative information regarding: a. Total remaining Remuneration that is still deferred, both those exposed to implicit and explicit adjustments. b. Total Remuneration reduction due to explicit adjustments during the reporting period. c. Total Remuneration reduction due to implicit adjustments during the reporting period. 464 Dalam hal pemberian kompensasi berupa program Kepemilikan saham oleh manajemen (management stock Ownership program/MSOP) dan/ atau program Kepemilikan saham oleh karyawan (employee stock Ownership program/ESOP). Informasi yang diungkapkan Paling sedikit memuat: In terms of providing compensation in the form of management stock ownership program (MSOP) and/or employee stock ownership program (ESOP). Information disclosed shall at least contain: 464 SEOJK 16 ARA N/A SEOJK 16 464-465 SEOJK 16 ARA 1. Jumlah saham dan/atau opsi. Number of shares and/or options. 2. Jangka waktu pelaksanaan. Implementation period. 3. Persyaratan karyawan dan/atau manajemen yang berhak. Requirements for eligible employees and/or management. 4. Harga pelaksanaan atau penentuan harga pelaksanaan. Exercise price or determination of exercise price. 1. Kepemilikan saham anggota Direksi dan anggota Dewan Komisaris paling lambat 3 (tiga) hari kerja Setelah terjadinya kepemilikan atau setiap Perubahan kepemilikan atas saham perusahaan Terbuka. Share ownership of members of the Board of Directors and members of the Board of Commissioners no later than 3 (three) working days after the occurrence of ownership or any change in ownership of shares of a public company. 2. Pelaksanaan atas kebijakan dimaksud. Implementation of the mentioned policy. Uraian mengenai sistem pelaporan pelanggaran (whistleblowing system) di Emiten atau Perusahaan Publik. A description of the whistleblowing system at the Issuer or Public Company. 1. Cara penyampaian laporan pelanggaran. How to submit a violation report. 2. Perlindungan bagi pelapor. Protection for whistleblowers. 465 3. Penanganan pengaduan. The handling of complaints. 465 4. Pihak yang mengelola pengaduan. The party that manages the complaint. 466 5. Hasil dari penanganan pengaduan, paling sedikit: The results of handling complaints, at least: 466 a. Jumlah pengaduan yang masuk dan diproses Dalam tahun buku. Number of complaints received and processed in the financial year. b. Tindak lanjut pengaduan. Follow up complaints. Dalam hal emiten atau perusahaan publik tidak memiliki Sistem pelaporan pelanggaran (whistleblowing system), maka diungkapkan mengenai hal tersebut. In the event that the issuer or public company does not have a whistleblowing system, then this should be disclosed. Laporan Tahunan 2021
539. 537 OJK , ARA and SK-16 Reference Index Kriteria Criteria Uraian mengenai kebijakan anti korupsi Emiten atau Perusahaan Publik. A description of the anticorruption policy of the Issuer or Public Company. Penjelasan Explanation 1. Program dan prosedur yang dilakukan dalam Mengatasi praktik korupsi, balas jasa (kickbacks), Fraud, suap dan/atau gratifikasi dalam Emiten atau Perusahaan Publik. Programs and procedures carried out in overcoming corrupt practices, kickbacks, fraud, bribery and/or gratuities in Issuers or Public Companies. 2. Pelatihan/sosialisasi anti korupsi kepada karyawan Emiten atau Perusahaan Publik. Anti-corruption training/socialization to employees of Issuers or Public Companies. Halaman Page Regulasi Regulation 466-467 SEOJK 16 ARA 467 Dalam hal Emiten atau Perusahaan Publik tidak memiliki Kebijakan anti korupsi, maka dijelaskan alasan tidak Dimilikinya kebijakan dimaksud. In the event that the Issuer or Public Company does not have an anticorruption policy, the reasons for not having the said policy should be explained. Penyediaan dana kepada pihak terkait (related party) dan penyediaan dana besar (large exposure). Provision of funds to related parties and provision of large funds (large exposure). Informasi yang perlu diungkap adalah jumlah total baki debet penyediaan dana kepada pihak terkait (related party) dan kepada debitur inti (individu atau grup) per posisi laporan Information that needs to be disclosed is the total amount of debit balances providing funds to related parties and to core debtors (individuals or groups) per report position. Transparansi kondisi keuangan dan non keuangan Bank yang belum diungkap dalam laporan lain. Transparency of the Bank’s financial and non-financial conditions that have not been disclosed in other reports. Informasi lain yang terkait dengan Tata Kelola Bank, antara lain berupa intervensi pemilik, perselisihan intern atau permasalahan yang timbul sebagai dampak kebijakan remunerasi pada Bank. Other information related to Bank Governance, among others in the form of owner intervention, internal disputes or problems that arise as a result of the remuneration policy of the Bank. 468 SEOJK 13 468 SEOJK 13 470-471 SEOJK 13 Jumlah Penyimpangan (Internal Fraud). Number of Deviations (Internal Fraud). Pengungkapan mengenai penyimpangan (internal fraud) paling sedikit mencakup: 1. Jumlah penyimpangan (internal fraud) yang telah diselesaikan. 2. Jumlah penyimpangan (internal fraud) yang sedang dalam proses penyelesaian di internal bank. 3. Jumlah penyimpangan (internal fraud) yang belum diupayakan penyelesaian di internal bank. 4. Jumlah penyimpangan (internal fraud) yang telah ditindaklanjuti melalui proses hukum. Disclosure of irregularities (internal fraud) includes at least: 1. Number of irregularities (internal fraud) that have been resolved. 2. The number of irregularities (internal fraud) that are in the process of being resolved at the internal bank. 3. The number of irregularities (internal fraud) that has not been attempted to be resolved in the internal bank. 4. Number of irregularities (internal fraud) that have been followed up through the legal process. 471 Pembelian Kembali (Buy Back) Saham dan/atau Obligasi Bank. Buy Back Bank Shares and/or Bonds. 1. 471 2. 3. 4. 1. 2. 3. 4. Kebijakan dalam melakukan pembelian kembali (buy back) saham atau obligasi Bank. Jumlah lembar saham dan/atau obligasi yang dibeli kembali. Harga pembelian kembali per lembar saham dan/atau obligasi. Peningkatan laba per lembar saham dan/atau obligasi. Policy in buy back shares or bonds of the Bank. Number of shares and/or bonds repurchased. The repurchase price per share and/or bonds. Increase in earnings per share and/or bonds. SEOJK 13 2021 Annual Report
540. 538 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Penjelasan Explanation Halaman Page Regulasi Regulation Pemberian Dana untuk Kegiatan Sosial dan/atau Kegiatan Politik Selama Periode Pelaporan. Provision of Funds for Social Activities and/or Political Activities During the Reporting Period. Pengungkapan mengenai pemberian dana untuk kegiatan sosial dan/ atau kegiatan politik paling sedikit meliputi pihak penerima dana dan jumlah dana yang diberikan. Disclosure regarding the provision of funds for social activities and/or political activities shall at least include the party receiving the funds and the amount of the funds given. 471 SEOJK 13 Penerapan atas pedoman tata kelola Perusahaan Terbuka bagi Emiten yang menerbitkan efek bersifat ekuitas atau Perusahaan Publik. Implementation of the Public Company governance guidelines for Issuers who issue equity securities or Public Companies. 1. N/A SEOJK 16 Pernyataan mengenai rekomendasi yang telah dilaksanakan dan/ atau Statement regarding recommendations that have been implemented and/or 2. Penjelasan atas rekomendasi yang belum dilaksanakan, disertai alasan dan alternatif pelaksanaannya (jika ada). Explanation of recommendations that have not been implemented, along with reasons and alternative implementations (if any). Pengungkapan informasi dapat disajikan dalam bentuk tabel. Disclosure of information can be presented in tabular form. Penilaian Penerapan GCG untuk tahun buku 2020 yang meliputi paling kurang aspek Dewan Komisaris dan Direksi. Assessment of GCG Implementation for the 2020 financial year which includes at least aspects of the Board of Commissioners and the Board of Directors. Memuat uraian mengenai: Contains a description of: 1. Kriteria yang digunakan dalam penilaian Criteria used in the assessment ARA 492-493 2. Pihak yang melakukan penilaian The party conducting the assessment 493 3. Skor penilaian masing-masing kriteria Assessment score for each criterion 493-495 4. Rekomendasi hasil penilaian Recommended assessment results 496 5. Alasan belum/tidak diterapkannya rekomendasi. Reasons for not/not implementing recommendations. TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN EMITEN ATAU PERUSAHAAN PUBLIK SOCIAL AND ENVIRONMENTAL RESPONSIBILITY OF THE ISSUER OR PUBLIC COMPANY Tanggung Jawab Sosial Perusahaan. Corporate social responsibility. 1. Informasi yang diungkapkan dalam bagian tanggung jawab sosial dan lingkungan merupakan Laporan Keberlanjutan (Sustainability Report) sebagaimana dimaksud dalam Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik, paling sedikit memuat: Information disclosed in the social and environmental responsibility section is a Sustainability Report as referred to in the Financial Services Authority Regulation Number 51/ POJK.03/2017 concerning the Implementation of Sustainable Finance for Financial Services Institutions, Issuers, and Public Companies, containing at least: a) Penjelasan strategi keberlanjutan. Sustainability strategy explanation. b) Ikhtisar aspek keberlanjutan (ekonomi, sosial, dan lingkungan hidup). Summary of sustainability aspects (economic, social, and environmental). c) Profil singkat Emiten atau Perusahaan Publik. Brief profile of the Issuer or Public Company. d) Penjelasan Direksi. Explanation of the Board of Directors. e) Tata kelola keberlanjutan. Sustainability governance. f) Kinerja keberlanjutan. Sustainability performance. g) Verifikasi tertulis dari pihak independen, jika ada. Written verification from an independent party, if any. h) Lembar umpan balik (feedback) untuk pembaca, jika ada. Feedback sheet for readers, if any. Laporan Tahunan 2021 SEOJK 16
541. 539 OJK , ARA and SK-16 Reference Index Kriteria Criteria Penjelasan Explanation i) Halaman Page Regulasi Regulation Tanggapan Emiten atau Perusahaan Publik terhadap umpan balik laporan tahun sebelumnya. Issuer’s or Public Company’s response to the previous year’s report feedback. 2. Laporan Keberlanjutan sebagaimana dimaksud pada angka 1), harus disusun sesuai Pedoman Teknis Penyusunan Laporan Keberlanjutan (Sustainability Report) Bagi Emiten dan Perusahaan Publik sebagaimana tercantum dalam Lampiran II yang merupakan bagian tidak terpisahkan dari Surat Edaran Otoritas Jasa Keuangan ini. The Sustainability Report as referred to in number 1) must be prepared in accordance with the Technical Guidelines for the Preparation of a Sustainability Report for Issuers and Public Companies as contained in Appendix II which is an integral part of this Financial Services Authority Circular Letter. 3. Informasi Laporan Keberlanjutan (Sustainability Report) pada angka 1) dapat: Information on the Sustainability Report in number 1) can: a) Diungkapkan pada bagian lain yang relevan di luar bagian tanggung jawab sosial dan lingkungan, seperti penjelasan Direksi terkait Laporan Keberlanjutan diungkapkan dalam bagian terkait Laporan Direksi; dan/atau Be disclosed in other relevant sections outside of the social and environmental responsibility section, such as the Directors’ explanation regarding the Sustainability Report disclosed in the section related to the Directors’ Report; and/ or b) Merujuk pada bagian lain di luar bagian tanggung jawab sosial dan lingkungan dengan tetap mengacu pada Pedoman Teknis Penyusunan Laporan Keberlanjutan (Sustainability Report) Bagi Emiten dan Perusahaan Publik sebagaimana tercantum dalam Lampiran II yang merupakan bagian tidak terpisahkan dari Surat Edaran Otoritas Jasa Keuangan ini, seperti profil Emiten atau Perusahaan Publik. Refer to other sections outside the social and environmental responsibility section while still referring to the Technical Guidelines for the Preparation of Sustainability Reports for Issuers and Public Companies as listed in Appendix II which is an integral part of this Financial Services Authority Circular Letter, such as profiles Issuer or Public Company. 4. Laporan Keberlanjutan (Sustainability Report) sebagaimana dimaksud pada angka 1) merupakan bagian yang tidak terpisahkan dari Laporan Tahunan namun dapat disajikan secara terpisah dengan Laporan Tahunan. The Sustainability Report as referred to in number 1) is an inseparable part of the Annual Report but can be presented separately from the Annual Report. 5. Dalam hal Laporan Keberlanjutan disajikan secara terpisah dengan Laporan Tahunan, informasi yang diungkapkan dalam Laporan Keberlanjutan dimaksud harus: In the event that the Sustainability Report is presented separately from the Annual Report, the information disclosed in the said Sustainability Report must: a) Memuat seluruh informasi sebagaimana dimaksud pada angka 1); dan Contain all the information as referred to in number 1); and b) Disusun sesuai Pedoman Teknis Penyusunan Laporan Keberlanjutan (Sustainability Report) Bagi Emiten dan Perusahaan Publik sebagaimana tercantum dalam Lampiran II yang merupakan bagian tidak terpisahkan dari Surat Edaran Otoritas Jasa Keuangan ini. Be compiled according to the Technical Guidelines for the Preparation of a Sustainability Report for Issuers and Public Companies as listed in Appendix II which is an integral part of this Financial Services Authority Circular Letter. 2021 Annual Report
542. 540 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Penjelasan Explanation Halaman Page Regulasi Regulation LK Halaman Surat Pernyataan Direksi FS Page Statement Letter of the Board of Directors ARA LK Halaman Opini Auditor FS Page Auditor’s Opinion ARA 6. Dalam hal Laporan Keberlanjutan disajikan secara terpisah dengan Laporan Tahunan, maka dalam bagian tanggung jawab sosial dan lingkungan memuat informasi bahwa informasi mengenai tanggung jawab sosial dan lingkungan telah diungkapkan dalam Laporan Keberlanjutan yang disajikan secara terpisah dari Laporan Tahunan. In the event that the Sustainability Report is presented separately from the Annual Report, then the social and environmental responsibility section contains information that information regarding social and environmental responsibility has been disclosed in the Sustainability Report which is presented separately from the Annual Report. 7. Penyampaian Laporan Keberlanjutan (Sustainability Report) yang disajikan secara terpisah dengan Laporan Tahunan harus disampaikan bersamaan dengan penyampaian Laporan Tahunan. Submission of the Sustainability Report which is presented separately from the Annual Report must be submitted together with the submission of the Annual Report. INFORMASI KEUANGAN / FINANCIAL INFORMATION Surat Pernyataan Direksi dan/ atau Dewan Komisaris tentang TanggungJawab atas Laporan Keuangan. Statement Letter of the Board of Directors and/or Board of Commissioners regarding Responsibility for Financial Statements. Kesesuaian dengan peraturan terkait tentang Tanggung Jawab atas Laporan Keuangan. Compliance with related regulations regarding Responsibility for Financial Statements. Opini auditor independen atas laporan keuangan. Independent auditor’s opinion on the financial statements. Deskripsi Auditor Independen di Opini. Description of the Independent Auditor in Opinion. Laporan keuangan yang lengkap. Complete financial reports. Deskripsi memuat tentang: The description contains about: 1. Nama dan tanda tangan. Name and signature. LK Halaman Opini Auditor FS Page Auditor’s Opinion 2. Tanggal Laporan Audit Audit Report Date LK Halaman Opini Auditor FS Page Auditor’s Opinion 3. Nomor ijin KAP dan nomor ijin Akuntan Publik. Public Accountant Office’s license number and Public Accountant license number. LK Halaman Opini Auditor FS Page Auditor’s Opinion Memuat secara lengkap unsur-unsur laporan keuangan: Completely contains the elements of the financial statements: 1. Laporan posisi keuangan. Statement of financial position. ARA LK Halaman 1-2 FS Page 1-2 2. Laporan laba rugi dan penghasilan komprehensif lain. Statement of profit or loss and other comprehensive income. LK Halaman 3 FS Page 3 3. Laporan perubahan ekuitas. Statement of Changes in Equity. LK Halaman 4 FS Page 4 4. Laporan arus kas. Cash flow statement. Laporan Tahunan 2021 ARA LK Halaman 5-6 FS Page 5-6 5. Catatan atas laporan keuangan. Notes to financial statements. LK Halaman 7-172 FS Page 7-172 6. Informasi komparatif mengenai periode sebelumnya. Comparative information about the previous period. LK Halaman 1-172 FS Page 1-172
543. 541 OJK , ARA and SK-16 Reference Index Kriteria Criteria Penjelasan Explanation 7. Laporan posisi keuangan pada awal periode sebelumnya ketika entitas menerapkan suatu kebijakan akuntansi secara retrospektif atau membupenyajian kembali pos-pos laporan keuangan, atau ketika entitas mereklasifikasi pos-pos dalam laporan keuangannya (jika relevan). Statement of financial position at the beginning of the previous period when the entity applies an accounting policy retrospectively or restates financial statement items, or when the entity reclassifies items in its financial statements (if relevant). Perbandingan tingkat profitabilitas. Comparison of profitability levels. Perbandingan kinerja/laba (rugi) tahun berjalan dengan tahun sebelumnya Comparison of performance/profit (loss) for the current year with the previous year Laporan Arus Kas. Cash flow statement. Memenuhi ketentuan sebagai berikut: It should meet the following conditions: 1. Pengelompokan dalam tiga kategori aktivitas: operasi, investasi, dan pendanaan. Grouping into three categories of activities: operating, investing, and financing. 2. Penggunaan metode langsung (direct method) untuk melaporkan arus kas dari aktivitas operasi. Use the direct method to report cash flows from operating activities. Ikhtisar Kebijakan Akuntansi. Summary of Accounting Policies. LK Halaman 3 FS Page 3 ARA ARA LK Halaman 5-6 FS Page 5-6 LK Halaman 11 FS Page 11 LK Halaman 5-6 FS Page 5-6 4. Pengungkapan transaksi non kas harus dicantumkan dalam catatan atas laporan keuangan. Disclosure of non-cash transactions must be included in the notes to the financial statements. LK Halaman 5-6 FS Page 5-6 Meliputi sekurang-kurangnya: It includes at least: Pernyataan kepatuhan terhadap SAK. Statement of compliance with Financial Accounting Standards. ARA LK Halaman 10 FS Page 10 2. Dasar pengukuran dan penyusunan laporan keuangan. Basis of measurement and preparation of financial statements. LK Halaman 10-11 FS Page 10-11 3. Pajak penghasilan. Income tax. LK Halaman 91-94 FS Page 91-94 4. Imbalan kerja. Work benefits. LK Halaman 37-39 FS Page 37-39 5. Instrumen Keuangan. Financial Instruments. LK Halaman 124-128 FS Page 124-128 Hal-hal yang diungkapkan antara lain: The things that were disclosed included: 1. ARA Nama pihak berelasi, serta sifat dan hubungan dengan pihak berelasi. The name of the related party, as well as the nature and relationship with the related party. LK Halaman 123 FS Page 123 2. Nilai transaksi beserta persentasenya terhadap total pendapatan dan beban terkait. The transaction value and its percentage to the total related revenues and expenses. LK Halaman 123-124 FS Page 123-124 3. Jumlah saldo beserta persentasenya terhadap total aset atau liabilitas terkait. Total balance and its percentage to the total related assets or liabilities. LK Halaman 123-124 FS Page 123-124 Pengungkapan yang berhubungan dengan perpajakan. Disclosures related to taxation. Regulasi Regulation N/A 3. Pemisahan penyajian antara penerimaan kas dan atau pengeluaran kas selama tahun berjalan pada aktivitas operasi, investasi dan pendanaan. Separation of presentation between cash receipts and or cash disbursements during the year in operating, investing and financing activities. 1. Pengungkapan transaksi pihak berelasi. Disclosure of related party transactions. Halaman Page Hal-hal yang harus diungkapkan: The matters should disclose: 1. Rekonsiliasi fiskal dan perhitungan beban pajak kini. Fiscal reconciliation and calculation of current tax burden. ARA LK Halaman 91-93 FS Page 91-93 2021 Annual Report
544. 542 Indeks Referensi OJK , ARA, dan SK-16 Kriteria Criteria Pengungkapan yang berhubungan dengan aset tetap. Disclosures relating to fixed assets. Pengungkapan yang berhubungan dengan segmen operasi. Disclosures relating to operating segments. Laporan Tahunan 2021 Penjelasan Explanation Halaman Page 2. Penjelasan hubungan antara beban (penghasilan) pajak dan laba akuntansi. Explanation of the relationship between tax expense (income) and accounting profit. LK Halaman 93-94 FS Page 93-94 3. Pernyataan bahwa Laba Kena Pajak (LKP) hasil rekonsiliasi dijadikan dasar dalam pengisian SPT Tahunan PPh Badan. The statement that the taxable profit (LKP) resulting from the reconciliation is used as the basis for filling out the Annual Corporate Income Tax Return. LK Halaman 93 FS Page 93 4. Rincian aset dan liabilitas pajak tangguhan yang diakui pada laporan posisi keuangan untuk setiap periode penyajian, dan jumlah beban (penghasilan) pajak tangguhan yang diakui pada laporan laba rugi apabila jumlah tersebut tidak terlihat dari jumlah aset atau liabilitas pajak tangguhan yang diakui pada laporan posisi keuangan. The details of deferred tax assets and liabilities recognized in the statement of financial position for each presentation period, and the amount of deferred tax expense (income) recognized in profit or loss if the amount is not reflected in the amount of deferred tax assets or liabilities recognized in the statement of financial position. LK Halaman 91-93 FS Page 91-93 5. Pengungkapan ada atau tidak ada sengketa pajak. Disclosure of whether or not there is a tax dispute. LK Halaman 93 FS Page 93 Hal-hal yang harus diungkapkan: The matters should disclose: 1. Metode penyusutan yang digunakan. The depreciation method used. ARA LK Halaman 28-29 FS Page 28-29 2. Uraian mengenai kebijakan akuntansi yang dipilih antara model revaluasi dan model biaya. A description of the accounting policy chosen between the revaluation model and the cost model. LK Halaman 28-29 FS Page 28-29 3. Metode dan asumsi signifikan yang digunakan dalam mengestimasi nilai wajar aset tetap (untuk model revaluasi) atau pengungkapan nilai wajar aset tetap (untuk model biaya). The significant methods and assumptions used in estimating the fair value of property, plant and equipment (for the revaluation model) or the disclosure of the fair value of property, plant and equipment (for the cost model). LK Halaman 28-29 FS Page 28-29 4. Rekonsiliasi jumlah tercatat bruto dan akumulasi penyusutan aset tetap pada awal dan akhir periode dengan menunjukkan: penambahan, pengurangandan reklasifikasi. Reconciliation of the gross carrying amount and accumulated depreciation of property, plant and equipment at the beginning and end of the period by showing: additions, subtractions and reclassifications. LK Halaman 83-84 FS Page 83-84 Hal-hal yang harus diungkapkan: The matters should disclose: 1. Informasi umum yang meliputi faktor-faktor yang digunakan untuk mengidentifikasi segmen yang dilaporkan. General information which includes the factors used to identify the reported segments. Regulasi Regulation ARA LK Halaman 40, 122 FS Page 40, 122 2. Informasi tentang laba rugi, aset, dan liabilitas segmen yang dilaporkan. Information about the profit or loss, assets and liabilities of the reported segment. LK Halaman 122 FS Page 122 3. Rekonsiliasi dari total pendapatan segmen, laba rugi segmen yang dilaporkan, aset segmen, liabilitas segmen, dan unsur material segmen lainnya terhadap jumlah terkait dalam entitas. Reconciliation of total segment revenue, reportable segment profit or loss, segment assets, segment liabilities, and other material segment items to the related amounts within the entity. LK Halaman 122 FS Page 122 4. Pengungkapan pada level entitas, yang meliputi informasi tentang produk dan/atau jasa, wilayah geografis dan pelanggan utama. Disclosure at the entity level, which includes information about products and/or services, geographic areas and key customers. LK Halaman 122 FS Page 122
545. 543 OJK , ARA and SK-16 Reference Index Kriteria Criteria Pengungkapan yang berhubungan dengan Instrumen Keuangan. Disclosures relating to Financial Instruments. Penjelasan Explanation Regulasi Regulation Hal-hal yang harus diungkapkan: The matters should disclose: 1. ARA Rincian instrumen keuangan yang dimiliki berdasarkan klasifikasinya. Details of financial instruments owned based on their classification. LK Halaman 124-128 FS Page 124-128 2. Nilai wajar dan hirarkinya untuk setiap kelompok instrumen keuangan. Fair values and their hierarchy for each group of financial instruments. LK Halaman 124-128 FS Page 124-128 3. Penjelasan risiko yang terkait dengan instrumen keuangan: risiko pasar, risiko kredit dan risiko likuiditas. Explanation of risks associated with financial instruments: market risk, credit risk and liquidity risk. LK Halaman 148-155 FS Page 148-155 4. Kebijakan manajemen risiko. Risk management policy. LK Halaman 128-131 FS Page 128-131 5. Analisis risiko yang terkait dengan instrumen keuangan secara kuantitatif. Quantitative analysis of risks associated with financial instruments. LK Halaman 148-155 FS Page 148-155 Penerbitan laporan keuangan. Issuance of financial statements. Halaman Page Hal-hal yang diungkapkan antara lain: The things that were disclosed include: 1. ARA Tanggal laporan keuangan diotorisasi untuk terbit. The date the financial statements were authorized for issue. LK Halaman Surat Pernyataan Direksi FS Page Statement Letter of the Board of Directors 2. Pihak yang bertanggung jawab mengotorisasi laporan keuangan. The party responsible for authorizing the financial statements. LK Halaman Surat Pernyataan Direksi FS Page Statement Letter of the Board of Directors Keterangan / Information SEOJK 16 : Surat Edaran Otoritas Jasa Keuangan No. 16/SEOJK.04/2021 tentang Bentuk dan Isi Laporan Tahunan Emiten atau Perusahaan Publik. Financial Services Authority Circular No. 16/SEOJK.04/2021 concerning the Form and Content of the Annual Report of Issuers or Public Companies. SEOJK 9 : Surat Edaran Otoritas Jasa Keuangan No. 9/SEOJK.03/2020 tentang Transparansi dan Publikasi Laporan Bank Umum Konvensional. Financial Services Authority Circular No. 9/SEOJK.03/2020 concerning Transparency and Publication of Conventional Commercial Bank Reports. SEOJK 13 Surat Edaran Otoritas Jasa Keuangan No. 13/SEOJK.03/2017 tentang Penerapan Tata Kelola bagi Bank Umum. Financial Services Authority Circular No. 13/SEOJK.03/2017 concerning the Implementation of Good Corporate Governance for Commercial Banks. POJK 45 : Peraturan Otoritas Jasa Keuangan No. 45/POJK.03/2015 tentang Penerapan Tata Kelola Dalam Pemberian Remunerasi Bagi Bank Umum. Financial Services Authority Regulation No. 45/POJK.03/2015 concerning Implementation of Good Corporate Governance in Providing Remuneration for Commercial Banks. ARA :Kriteria Annual Report Award / Annual Report Award Criteria SK 16 : Salinan Keputusan Sekretaris Kementerian Badan Usaha Milik Negara No. SK-16/S.MBU/2021 tentang Indikator Parameter Penilaian dan Evaluasi atas Penerapan Tata Kelola Perusahaan Yang Baik (Good Corporate Governance) pada Badan Usaha Milik Negara. A copy of the Decree of the Secretary of the Ministry of State-Owned Enterprises No. SK-16/S.MBU/2021 concerning Parameter Indicators for Assessment and Evaluation of the Implementation of Good Corporate Governance in StateOwned Enterprises. 2021 Annual Report
546. PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta Laporan keuangan tanggal 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen / Financial statements as of December 31, 2021 and for the year then ended with independent auditors’ report
547. Daftar Isi /Table of Contents Halaman/ Page Surat Pernyataan Direksi .............................................................. .................................................. Board of Directors’ Statement Laporan Auditor Independen ........................................................ .................................................. Independent Auditors’ Report Laporan Posisi Keuangan ............................................................ 1 - 2 .................................................. Statement of Financial Position Laporan Laba Rugi dan Penghasilan Komprehensif Lain ........... 3 .. Statement of Profit or Loss and Other Comprehensive Income Laporan Perubahan Ekuitas ......................................................... 4 .................................................. Statement of Changes in Equity Laporan Arus Kas ........................................................................ 5 - 6 ............................................................ Statement of Cash Flows Catatan atas Laporan Keuangan .................................................. 7 - 172 .............................................. Notes to the Financial Statements **********************
550. Paul Hadiwinata , Hidaj.at, Arsono, Retno, Palilingan & Rekan Registered Public Accountants Decree of the Finance Minister of the Republic of Indonesia No. 855/KM.1/2017 No : 00116/2.1133/AU.1 /07/0354-2/1 /11/2022 Laporan Auditor lndependen Independent Auditors' Report Pemegang Saham, Dewan Komisaris dan Direksi The Shareholders` Directors PT Bank Pembangunan Daerah Daerah lstimewa Yogyakarta PT Bank Pembangunan Daerah Daerah lstimewa Yogyakarta Kami telah mengaudit laporan keuangan PT Bank Pembangunan Daerah Daerah lstimewa Yogyakarta terlampir, yang terdiri dari laporan posisi keuangan tanggal 31 Desember 2021, serta laporan We have audited the accompanylng flnancial statements of PT Bank Pembangunan Daerah Daerah lstlmewa Yogyakarfa` which comprlse the laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas dan laporan arus kas untuk tahun yang berakhir pada tanggal tersebut dan suatu ikhtisar kebijakan akuntansi signifikan dan informasi Board of Commissioners and statements of financial posltion as of December 31. 2021, and the statement of profit or loss and other comprehensive Income. statement of changes ln equlty and statement of cash flows for the year then ended and a summary of slgnificant accounting policies and other explanatory information penjelasan lainnya. Tanggung keuangan jawab manajemen Manajemen bertanggung jawab atas laporan Management's responsibility for the financial statements atas penyusunan dan penyajian wajar laporan keuangan ini sesuai dengan Standar Akuntansi Keuangan di Indonesia, dan atas pengendalian Internal yang dianggap perlu oleh manajemen untuk memungkinkan penyusunan laporan keuangan yang bebas dari kesalahan penyajian material, baik yang kecurangan maupun kesalahan. disebabkan oleh Management is responslble for the preparation and fair presentation of these financlal statements in accordance with Indonesian Financial Accountlng Standards and for such Internal control as management determines ls necessary to enable the prepara[ion of financlal statements that are free from materlal misstatement, whether due to fraud or error Tanggung jawab auditor Auditors' responsibility Tanggung jawab kami adalah untuk menyatakan suatu opini atas laporan keuangan ini berdasarkan audit kami. Kami melaksanakan audit kami berdasarkan Standar Audit yang ditetapkan oleh Our responslbility ls to express an oplnion on these financlal statements based on our audit. We conducted our audlt ln accordance with Standards on lnstitut Akuntan Publik Indonesia. Standar tersebut mengharuskan kami untuk mematuhi ketentuan etika serta merencanakan dan melaksanakan audit untuk memperoleh keyakinan memadai tentang apakah laporan keuangan bebas dari kesalahan penyajian Auditing established by the Indonesian Institute of Certlfled Publlc Accountants. Those standards requlre that we comply with ethical requirements and plan and perform the audlt {o obtain reasonable assurance about whether the flnancial statements are free from materlal misstatement material. Tel: 021 -3000 7879 . Fax: 021 -3000 7898 Paul Hadiwlnata, Hidajat, Arsono,Retno, Central Jakarta 10230 . Email: jkt-office@pkfhadiwinata.com Palilingan & Rekan . www pkf.co.id . UOB Plaza 30th & 42nd Floor . Jl. MH Thamrin Lot 8-10 . Indonesia Paul Hadiwinata, Hida)at, Arsono, Retno, Palilingan & Rekan is a member firm of the PKF International Limited family of legally Independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms
551. Paul Hadiwinata , Hidaj.at, Arsono, PKF Retno, Palilingan & Rekan Registered Public Accountants Decree of the Finance Minister of the Republic of Indonesia No. 855/KM.1/2017 Tanggung jawab auditor (Ianjutan) Auditors' responsibility (continued) Suatu audit melibatkan pelaksanaan prosedur untuk memperoleh bukti audit tentang angka-angka dan An audlt Involves performing procedures to obtain audit evidence about the amounts and disclosures in the flnancial statements The procedures selected depend on the auditors' Judgement. Including the pengungkapan dalam laporan keuangan Prosedur yang dipilih bergantung pada pertimbangan auditor, termasuk penilaian atas risiko kesalahan penyajian material dalam laporan keuangan, baik yang disebabkan oleh kecurangan maupun kesalahan. Dalam melakukan penilaian risiko tersebut, auditor mempertimbangkan pengendalian internal yang relevan dengan penyusunan dan penyajian wajar laporan keuangan entitas untuk merancang prosedur audit yang tepat sesuai dengan kondisinya, tetapi bukan untuk tujuan menyatakan opini atas keefektivitasan pengendalian internal entitas Suatu audit juga mencakup pengevaluasian atas ketepatan kebijakan akuntansi yang digunakan dan kewajaran estimasi akuntansi yang dibuat oleh manajemen, serta pengevaluasian atas penyajian laporan keuangan secara keseluruhan. Kami yakin bahwa bukti audit yang telah kami assessment of the risks of material misstatement of the financlal statements, whether due to fraud or error ln making those rlsk assessments` the auditors consider Internal preparation and control relevant fair presentation to the of the entity's flnanclal statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity`s internal control. An audit also Includes evaluating the approprlateness of accounting policles used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. peroleh adalah cukup dan tepat untuk menyediakan We believe that the audit evidence we have obtalned ls sufficient and appropriate to provlde a basis for our suatu basls bagi opini audlt kami. audit oplnion Opini Opinion Menurut opini kami, laporan keuangan terlampir menyajikan secara wajar, dalam semua hal yang material, posisi keuangan PT Bank Pembangunan Daerah Daerah lstimewa Yogyakarta tanggal 31 Desember 2021, serta kinerja keuangan dan arus kasn ya untuk tahun yang berakhir pada tanggal tersebut, sesuai dengan Standar Akuntansi ln our oplnlon, the accompanylng Indonesian Flnancial Accounting Standards. Keuangan di Indonesia. Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Rekan Any Daniel Harta Registrasi Akuntan Publik/ P financlal statements present falrly ln all material respects, the financial posltion of PT Bank Pembangunan Daerah Daerah lstimewa Yogyakaria as of December 31, 2021, and its financial performance and Its cash flows for the year then ended, In accordance wlth E., Ak., CA, CPA, SAS tic Accountant Registration No AP.0354 25 Februa{ 2022l February 25, 2022
552. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA LAPORAN POSISI KEUANGAN 31 Desember 2021 (Disajikan dalam Rupiah, kecuali dinyatakan lain) Catatan/ Notes STATEMENTS OF FINANCIAL POSITION December 31, 2021 (Expressed in Rupiah, unless otherwise stated) 31 Desember/ December 31, 2021 31 Desember/ December 31, 2020 ASET Kas 2a,c,4 399.176.107.004 448.929.106.888 Giro pada Bank Indonesia 2c,d,5 803.499.208.924 436.945.550.293 Giro pada bank lain Penyisihan kerugian penurunan nilai 2c,d,6 Penempatan pada Bank Indonesia dan bank lain Penyisihan kerugian penurunan nilai 2c,e,h,7 Kredit yang diberikan Pihak yang berelasi Pihak ketiga Penyisihan kerugian penurunan nilai 2c,f,h,u, 8,37 Pembiayaan syariah Pihak yang berelasi Pihak ketiga Penyisihan kerugian penurunan nilai 2c,g,h,u 9,37 Efek-efek untuk tujuan investasi Penyisihan kerugian penurunan nilai 2c,h,i,10 15.225.360.689 (1.535.452) 15.223.825.237 31.448.768.431 (948.079) 31.447.820.352 3.760.249.646.339 (2.981.704.569) 3.757.267.941.770 3.473.415.270.948 (20.000.000.000) 3.453.415.270.948 9.412.714.122 8.458.673.009.727 (315.969.050.702) 8.152.116.673.147 8.782.338.878 8.061.715.344.597 (306.571.052.205) 7.763.926.631.270 456.257.326 839.047.740.940 (9.021.617.152) 830.482.381.114 482.257.901 812.221.243.065 (9.251.078.387) 803.452.422.579 1.362.907.959.773 (2.780.125.525) 1.360.127.834.248 1.417.101.638.000 (3.299.510.560) 1.413.802.127.440 442.451.489.017 (229.511.135.737) 212.940.353.280 413.012.450.822 (223.219.623.656) 189.792.827.166 29.803.974.310 (24.658.859.905) 5.145.114.405 27.691.381.810 (20.404.047.881) 7.287.333.929 90.273.450.766 (22.920.251.281) 67.353.199.485 29.521.604.853 (7.600.690.324) 21.920.914.529 ASSETS Cash Current accounts with Bank Indonesia Current accounts with other banks Allowance for impairment losses Placements with Bank Indonesia and other banks Allowance for impairment losses Loans Related parties Third parties Allowance for impairment losses Sharia financing Related parties Third parties Allowance for impairment losses Investment securities Allowance for impairment losses Aset tetap Biaya perolehan Akumulasi penyusutan 2j,11 Aset takberwujud Biaya perolehan Akumulasi amortisasi 2k,12 Aset hak guna Biaya perolehan Akumulasi penyusutan 2s, 13 Aset pajak tangguhan - bersih 2t,18e 32.416.934.114 24.996.326.573 Deferred tax assets - net Aset lain-lain 2c,l,14 129.583.606.012 111.131.021.387 Other assets 15.765.333.178.740 14.707.047.353.354 JUMLAH ASET Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan Fixed assets Cost Accumulated depreciation Intangible assets Cost Accumulated amortization Right of use assets Cost Accumulated depreciation TOTAL ASSETS The accompanying notes form an integral part of these financial statements 1
553. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA LAPORAN POSISI KEUANGAN 31 Desember 2021 (Disajikan dalam Rupiah, kecuali dinyatakan lain) STATEMENTS OF FINANCIAL POSITION December 31, 2021 (Expressed in Rupiah, unless otherwise stated) Catatan/ 31 Desember/ December 31, 31 Desember/ December 31, Notes 2021 2020 LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY LIABILITAS Liabilitas segera LIABILITIES 2c,m,15 Simpanan dari nasabah dan nasabah syariah Pihak berelasi Pihak ketiga 2c,n,v, 16,37 Simpanan dari bank lain Pihak ketiga 48.408.523.991 191.454.150.147 Liabilities immediately payable Deposits from customers and sharia customers Related parties Third parties 1.689.372.332.205 10.624.093.392.495 12.313.465.724.700 1.624.166.211.683 10.270.373.983.368 11.894.540.195.051 2c,o,p, 17,37 463.884.797.790 82.929.941.164 Deposits from other banks Third parties Utang pajak - Pajak penghasilan badan - Pajak lainnya Jumlah utang pajak 2t,18a 14.023.463.226 9.069.545.154 23.093.008.380 16.909.417.186 13.079.675.984 29.989.093.170 Taxes payable Corporate income tax Other tax Total taxes payable Pinjaman yang diterima 2c,p,19 32.136.183.184 21.980.100.845 Borrowings Liabilitas sewa 2s, 20 42.668.478.064 8.601.508.458 Lease liabilities 21 1.581.091.491 Estimasi kerugian atas komitmen dan kontinjensi Liabilitas lain-lain Estimated losses from 2c,u,22,35 JUMLAH LIABILITAS 3.245.484.222 commitments and contingencies 171.434.879.045 123.023.835.669 Other liabilities 13.096.672.686.645 12.355.764.308.726 TOTAL LIABILITIES EKUITAS EQUITY Modal saham Modal dasar: 4.000.000 saham 2021 dan 2020 dengan nominal Rp1.000.000 per saham Modal ditempatkan dan disetor penuh: 1.699.398 saham 2021 1.559.398 saham (2020) 23 Dana setoran modal Saldo laba 1.699.398.000.000 Capital deposit fund Retained earnings 142.881.000.000 65.000.000.000 Telah ditentukan penggunaannya 557.034.390.222 486.263.284.219 Belum ditentukan penggunaannya 269.347.101.873 240.621.760.409 Unappropriated 2.668.660.492.095 2.351.283.044.628 15.765.333.178.740 14.707.047.353.354 TOTAL EQUITY TOTAL LIABILITIES AND EQUITY JUMLAH EKUITAS JUMLAH LIABILITAS DAN EKUITAS 24 Capital stock Authorized capital: 4,000,000 shares 2021 and 2020 with par value Rp1,000,000 per share Issued and fully paid capital: 1,699,398 shares 2021 1.559.398.000.000 1,559,398 shares (2020) 2 Appropriated
554. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN Tahun yang berakhir pada tanggal 31 Desember 2021 (Disajikan dalam Rupiah, kecuali dinyatakan lain) Catatan/ Notes PENDAPATAN DAN BEBAN OPERASIONAL Pendapatan bunga Beban bunga Pendapatan bunga - bersih Pendapatan operasional lainnya STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME Year ended December 31, 2021 (Expressed in Rupiah, unless otherwise stated) Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2021 2020 2q,v,26,37 2q,v,27,37 PENDAPATAN (BEBAN) NON-OPERASIONAL Pendapatan non-operasional Beban non-operasional BEBAN NON-OPERASIONAL - BERSIH 29 30 2u,v,31,37 32 33 33 LABA SEBELUM BEBAN PAJAK PENGHASILAN BEBAN PAJAK PENGHASILAN Pajak kini Pajak tangguhan BEBAN PAJAK PENGHASILAN LABA BERSIH 1.086.885.261.324 (224.358.646.518) 862.526.614.806 1.750.956.370 2.232.129.162 33.236.025.383 44.636.581.901 27.844.809.863 40.474.899.757 Other operating income Loan and sharia financing fees and commissions Fees and commissions not related to loans Services fees 5.231.639 18.761.050.090 98.389.845.383 13.560.153 13.314.030.219 83.879.429.154 Gains on foreign exchange - net Others Total other operating income (42.508.626.690) (196.641.138.449) (340.164.266.981) (43.464.738.224) (622.778.770.344) 323.627.273.616 Other operating expenses Provision for impairment losses on financial and non-financial assets General and administrative Personnel Others Total other operating expenses OPERATING INCOME 4.214.596.848 (13.760.652.754) (9.546.055.906) 1.156.898.406 (12.026.281.841) (10.869.383.435) NON-OPERATING INCOME (EXPENSES) Non-operating income Non-operating expenses NON-OPERATING EXPENSES - NET 346.000.278.632 312.757.890.181 (84.073.784.300) 7.420.607.541 (76.653.176.759) (82.111.824.960) 9.975.695.188 (72.136.129.772) 269.347.101.873 240.621.760.409 INCOME TAX EXPENSES Current tax Deferred tax INCOME TAX EXPENSE NET INCOME - - OTHER COMPREHENSIVE INCOME 269.347.101.873 240.621.760.409 2r,28 Provisi dan komisi kredit dan pembiayaan Provisi dan komisi selain dari kredit yang diberikan Imbalan jasa Keuntungan transaksi mata uang asing - bersih Lain-lain Jumlah pendapatan operasional lainnya Beban operasional lainnya Penyisihan kerugian penurunan nilai atas aset keuangan dan non-keuangan Umum dan administrasi Tenaga kerja Lain-lain Jumlah beban operasional lainnya LABA OPERASIONAL 1.091.643.158.968 (242.028.289.015) 849.614.869.953 2t,18c 2t,18e 10.032.948.562 (211.356.041.625) (357.690.840.880) (33.444.446.855) (592.458.380.798) 355.546.334.538 PENGHASILAN KOMPREHENSIF LAIN JUMLAH LABA KOMPREHENSIF TAHUN BERJALAN OPERATING INCOME AND EXPENSES Interest income Interest expense Interest income - net Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan INCOME BEFORE INCOME TAX EXPENSE TOTAL COMPREHENSIVE INCOME FOR THE YEAR The accompanying notes form an integral part of these financial statements 3
555. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA LAPORAN PERUBAHAN EKUITAS Tahun yang berakhir pada tanggal 31 Desember 2021 (Disajikan dalam Rupiah, kecuali dinyatakan lain) STATEMENTS OF CHANGES IN EQUITY Year ended December 31, 2021 (Expressed in Rupiah, unless otherwise stated) Saldo laba/Retained earnings Catatan/ Notes Saldo 31 Desember 2019 Dampak penerapan awal PSAK 71 Saldo 1 Januari 2020, setelah dampak penerapan awal PSAK 71 Setoran modal 24 Reklasifikasi ke tambahan modal disetor Reklasifikasi cadangan 25 menjadi laba ditahan Penyesuaian laba ditahan 25 ke cadangan umum Pembagian laba tahun 2019: Cadangan umum 25 Dividen 2w, 25 Jumlah laba komprehensif tahun berjalan Saldo 31 Desember 2020 Setoran modal Reklasifikasi ke tambahan modal disetor Pembagian laba tahun 2020: Cadangan umum Dividen Jumlah laba komprehensif tahun berjalan Saldo 31 Desember 2021 Telah ditentukan penggunaannya/ Appropriated Cadangan umum/ General reserve Dana setoran modal/ Capital deposit fund Modal saham/ Share capital Belum ditentukan/ Unappropriated Jumlah ekuitas/ Total equity 1.365.107.000.000 93.291.000.000 549.667.268.394 - - - 1.365.107.000.000 - 93.291.000.000 166.000.000.000 549.667.268.394 - 128.277.618.380 - - - 194.291.000.000 (194.291.000.000) (143.271.318.573) Effect on initial implementation of PSAK 71 Balance as of January 1, 2020, after effect on initial implementation of 2.136.342.886.774 PSAK 71 166.000.000.000 Paid-in capital Reclassification additonal paid-in capital Reclassification reserve into retained earnings Adjustment retained earnings to general reserve Distribution of 2019 net income: General reserve (191.681.602.555) Dividend 240.621.760.409 Total comprehensive income for the year 2.351.283.044.628 Balance as of December 31, 2020 - - 1.082.849.704 (1.082.849.704) 1.559.398.000.000 65.000.000.000 79.867.334.398 486.263.284.219 (79.867.334.398) (191.681.602.555) 240.621.760.409 240.621.760.409 - 217.881.000.000 - - 217.881.000.000 (140.000.000.000) - - - 25 2w, 25 - - 70.771.106.003 - (70.771.106.003) (169.850.654.406) 1.699.398.000.000 142.881.000.000 557.034.390.222 269.347.101.873 269.347.101.873 Balance as of December 31, 2019 (143.271.318.573) - 140.000.000.000 144.354.168.277 2.279.614.205.347 - 24 (144.354.168.277) 271.548.936.953 (169.850.654.406) 269.347.101.873 2.668.660.492.095 Paid-in capital Reclassification additonal paid-in capital Distribution of 2020 net income: General reserve Dividend Total comprehensive income for the year Balance as of December 31, 2021 The accompanying notes form an integral part of these financial statements Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan 4
556. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA LAPORAN ARUS KAS Tahun yang berakhir pada tanggal 31 Desember 2021 (Disajikan dalam Rupiah, kecuali dinyatakan lain) Catatan/ Notes STATEMENTS OF CASH FLOWS Year ended December 31, 2021 (Expressed in Rupiah, unless otherwise stated) Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2021 2020 ARUS KAS DARI AKTIVITAS OPERASI Penerimaan bunga, provisi dan komisi Pembayaran bunga, provisi dan komisi Pembayaran beban karyawan Pembayaran beban umum dan administrasi Penerimaan dari pendapatan operasional lainnya Pembayaran untuk beban operasional lainnya Pembayaran beban non-operasional Pembayaran pajak penghasilan Penerimaan kas sebelum perubahan dalam aset dan liabilitas operasi 1.089.924.709.124 (244.058.648.948) 1.046.786.186.020 (223.711.059.080) (322.435.087.878) (342.579.224.022) (163.561.677.829) (153.945.222.795) 98.417.452.721 83.543.421.494 Other operating income received (25.631.170.471) (9.527.788.136) (86.959.738.260) (32.016.494.505) (10.968.247.908) (75.604.696.288) 336.168.050.323 291.504.662.916 Other operating expenses paid Non-operating expenses paid Income taxes paid Cash received before changes in operating assets and liabilities (405.531.505.015) (26.800.497.300) (63.983.512.224) (16.365.936.617) (416.232.993.047) (67.906.161.353) (9.322.908.088) (15.553.026.244) (143.045.626.156) 152.252.172.766 Penurunan (kenaikan) dalam aset operasi: Kredit yang diberikan Pembiayaan syariah Aset hak guna Aset lain-lain Kenaikan (penurunan) dalam liabilitas operasi: Liabilitas segera Simpanan dari nasabah: Giro Tabungan Deposito berjangka Simpanan dari bank lain Liabilitas sewa Liabilitas lain-lain Arus kas bersih diperoleh dari aktivitas operasi ARUS KAS DARI AKTIVITAS INVESTASI Efek-efek untuk tujuan investasi Pembelian aset tetap 11 Pembelian aset takberwujud 12 Hasil penjualan aset tetap Arus kas bersih digunakan untuk aktivitas investasi CASH FLOWS FROM OPERATING ACTIVITIES Interest, fees and commissions received Interest, fees and commissions paid Personnel expenses paid General and administrative expenses paid Decrease (increase) in operating assets: 284.376.793.688 26.941.705.722 788.131.358.856 514.359.232.062 (653.582.622.895) 1.287.830.616.540 380.954.856.626 (1.057.090.942.746) 34.066.969.606 (4.404.018.383) 8.758.872.698 29.577.770.689 523.147.201.590 731.956.110.834 (6.471.321.773) (46.790.685.802) (2.112.592.500) 787.596.948 (281.144.852.000) (38.946.237.665) (5.267.292.082) 140.906.300 (54.587.003.127) (325.217.475.447) 5 Loans Sharia financing Right of use assets Other assets Increase (decrease) in operating liabilities: Liabilities immediately payable Deposits from customers: Current accounts Savings deposits Time deposits Deposit from other banks Lease liabilities Other liabilities Net cash provided by operating activities CASH FLOWS FROM INVESTING ACTIVITIES Investment securities Acquisitions of fixed assets Acquisitions of intangible assets Proceeds from sale of fixed assets Net cash used in investing activities
557. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA LAPORAN ARUS KAS Tahun yang berakhir pada tanggal 31 Desember 2021 (Disajikan dalam Rupiah, kecuali dinyatakan lain) Catatan/ Notes ARUS KAS DARI AKTIVITAS PENDANAAN Penerimaan atas pinjaman yang diterima 19 Penambahan dana setoran modal 24 Pembayaran dividen kas 25 Arus kas bersih diperoleh dari (digunakan untuk) aktivitas pendanaan STATEMENTS OF CASH FLOWS Year ended December 31, 2021 (Expressed in Rupiah, unless otherwise stated) Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2021 2020 CASH FLOWS FROM FINANCING ACTIVITIES 10.156.082.339 217.881.000.000 (169.850.654.406) 9.624.226.771 166.000.000.000 (191.681.602.555) 58.186.427.933 (16.057.375.784) 526.746.626.396 390.681.259.603 Kas dan setara kas pada awal tahun 4.818.989.696.560 4.428.308.436.957 Kas dan setara kas pada akhir tahun Kas dan setara kas pada akhir tahun terdiri dari: Kas 4 5.345.736.322.956 4.818.989.696.560 399.176.107.004 448.929.106.888 Giro pada Bank Indonesia 5 Giro pada bank lain 6 Penempatan pada Bank Indonesia dan bank jatuh tempo tiga bulan atau kurang sejak tanggal perolehan 7 Sertifikat Bank Indonesia - jangka waktu jatuh tempo tiga bulan atau kurang sejak tanggal perolehan 10 Jumlah kas dan setara kas 803.499.208.924 15.225.360.689 436.945.550.293 31.448.768.431 3.760.249.646.339 3.473.415.270.948 367.586.000.000 5.345.736.322.956 428.251.000.000 4.818.989.696.560 - - Kenaikan bersih kas dan setara kas Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan Received of borrowings Additional capital deposit fund Cash dividends paid Net cash used in (provided by) financing activities Net increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of the year Cash and cash equivalents at end of the year consisted of: Cash Current accounts with Bank Indonesia Current accounts with other banks Placements with Bank Indonesia and other banks - maturing three months or less since the acquisition date Certificate of Bank Indonesia - maturing three months or less since the acquisition date Total cash and cash equivalents The accompanying notes form an integral part of these financial statements 6
558. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 1. INFORMASI UMUM 1. GENERAL INFORMATION a. Pendirian dan informasi umum PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta ("Bank"), dahulu bernama Bank Pembangunan Daerah Propinsi Daerah Istimewa Yogyakarta, didirikan pada tanggal 15 Desember 1961, berdasarkan akta notaris No.11 oleh R.M. Soerjanto Partaningrat. a. Establishment and general information PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta (the "Bank"), formerly Bank Pembangunan Daerah Propinsi Daerah Istimewa Yogyakarta, was established on December 15, 1961, based on notarial deed No.11 of R.M. Soerjanto Partaningrat. Berdasarkan akta notaris No.2 tanggal 5 April 2013 yang dibuat dihadapan notaris Muchammad Agus Hanafi, S.H., notaris di Yogyakarta, yang telah memperoleh pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan No.AHU-0044251.AH.01.09 Tahun 2013 tanggal 14 Mei 2013 dan diumumkan dalam Tambahan Berita Negara Republik Indonesia tanggal 10 September 2013 No.73 membahas mengenai perubahan bentuk badan hukum Bank dan modal dasar pertama kali adalah sebesar Rp1.000.000.000.000, terbagi atas 1.000.000 lembar saham, masing-masing dengan nilai nominal Rp1.000.000, yang terbagi atas sebanyak 510.000 lembar saham akan dimiliki oleh Pemerintah Daerah Istimewa Yogyakarta, dan sebanyak 490.000 lembar saham akan dimiliki oleh Pemerintah Kota dan Pemerintah Kabupaten. Based on notarial deed No.2 dated April 5, 2013 of Muchammad Agus Hanafi, S.H., notary in Yogyakarta, was approved by the Minister of Law and Human Rights of the Republic of Indonesia in its Decision Letter No.AHU-0044251.AH.01.09 Tahun 2013 dated May 14, 2013 and published in the State Gazette No.73 dated September 10, 2013, concerning about the change in the legal status of the Bank and the first authorized capital amounted to Rp1,000,000,000,000 which is divided into 1,000,000 shares with a par value of Rp1,000,000 per share and divided into 510,000 shares held by Pemerintah Daerah Istimewa Yogyakarta, and 490,000 shares held by Government of the Municipalities and Regencies. Bank telah memperoleh persetujuan prinsip perubahan bentuk hukum dari Bank Indonesia berdasarkan surat No.15/1/GBI/DPIP tanggal 4 September 2013. The Bank has received the approved principal permit of changed in the legal entity from Bank Indonesia based on the letter No.15/1/GBI/DPIP dated September 4, 2013. Anggaran Dasar Bank telah mengalami perubahan, terakhir berdasarkan akta Berita Acara Rapat Umum Pemegang Saham Tahunan No.41 tanggal 21 April 2017 yang dibuat dihadapan notaris Anom Junprahadi, S.H., telah dilakukan perubahan Anggaran Dasar mengenai perubahan modal dasar dari semula sebesar Rp1.000.000.000.000 menjadi sebesar Rp4.000.000.000.000 yang terbagi atas 4.000.000 lembar saham, masing-masing bernilai nominal Rp1.000.000, yang terbagi atas sebanyak 2.040.000 lembar saham akan dimiliki oleh Pemerintah Daerah Daerah Istimewa Yogyakarta, dan sebanyak 1.960.000 lembar saham akan dimiliki oleh Pemerintah Kabupaten dan Pemerintah Kota. Akta tersebut telah memperoleh pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan No.AHU-0009719.AH.01.02 Tahun 2017 tanggal 28 April 2017 dan diumumkan dalam Tambahan Berita Negara Republik Indonesia No.65 tanggal 15 Agustus 2017. Perubahan Anggaran Dasar tersebut telah mendapat persetujuan dari Otoritas Jasa Keuangan dengan Surat No.SR-263/KO.031/2017 tanggal 26 Mei 2017. The Bank's Articles of Association have been amended and the most recent is based on the Annual General Shareholders Meeting No.41 dated April 21, 2017 of Anom Junprahadi, S.H., has been amended Bank's Articles of Association about change of authorised capital from the beginning Rp1,000,000,000,000 to be Rp4,000,000,000,000 which is divided into 4,000,000 shares with Rp1,000,000 par value for each share and divided into 2,040,000 shares held by the Government of Daerah Istimewa Yogyakarta, and 1,960,000 shares held by the Government of the Regencies and Municipalities. This deed was approved by the Minister of Law and Human Rights of the Republic of Indonesia in its Decision Letter No.AHU-0009719.AH.01.02 Year 2017 dated April 28, 2017 and published in State Gazette No.65 dated August 15, 2017. The change of authorised capital has been approval from Financial Services Authority’s based on Letter No.SR263/KO.031/2017 dated May 26, 2017. 7
559. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued) b. Maksud dan tujuan Berdasarkan pasal 3 Anggaran Dasar Bank, maksud dan tujuan Bank adalah melanjutkan serta meneruskan usaha Bank Pembangunan Daerah Propinsi Daerah Istimewa Yogyakarta, yakni dibidang perbankan sesuai dengan ketentuan yang berlaku. b. Purpose and objectives In accordance with article 3 of Bank's Articles of Association, the Bank's purpose and objective is to continue the business of Bank Pembangunan Daerah Propinsi Daerah Istimewa Yogyakarta, in conformity with the applicable regulations in the banking sector. c. Jaringan kantor Kantor Pusat Bank berlokasi di Jl. Tentara Pelajar No.7, Yogyakarta. Bank memiliki kantor cabang, kantor cabang pembantu, kantor fungsional, kantor kas syariah, payment point syariah, kantor fungsional mobil dan mesin ATM yang tersebar di wilayah Daerah Istimewa Yogyakarta. Jaringan kantor pada tanggal 31 Desember 2021 dan 2020 adalah sebagai berikut: 31 Desember/ December 31, 2021 c. Office network Bank’s head office is located in Jl. Tentara Pelajar No.7, Yogyakarta. Bank has branches, sub-branches office, functional office, cash office syariah, payment point syariah, car functional office and Automatic Teller Machine (ATM) throughout Daerah Istimewa Yogyakarta. Office network as of December 31, 2021 and 2020 were as follows: 31 Desember/ December 31, 2020 Kantor cabang utama Kantor cabang Kantor cabang syariah Kantor cabang pembantu Kantor cabang pembantu syariah Kantor fungsional Kantor kas Kantor kas syariah Payment point Payment point syariah Kantor fungsional mobil Mesin Anjungan Tunai Mandiri (ATM) 1 5 1 98 7 44 3 1 6 172 1 5 1 46 79 31 6 156 d. Manajemen eksekutif Pada tanggal 31 Desember 2021 dan 2020, susunan Dewan Komisaris, Direksi, Dewan Pengawas Syariah, Komite Audit, Komite Pemantau Risiko serta Komite Remunerasi dan Nominasi Bank adalah sebagai berikut: Primary branch office Branches office Sharia branch office Sub-branches office Sharia Sub-branches office Functional office Cash office Sharia cash office Payment point Sharia payment point Functional vehicles office Automatic Teller Machine (ATM) d. Executive boards As of December 31, 2021 and 2020, the members of the Bank's Board of Commissioners, Board of Directors, Board of Sharia Supervisors, Audit Committee, Risk Monitoring Committee and Remuneration and Nomination Committee were as follows: 31 Desember / December 31, 2021 dan / and 2020 Dewan Komisaris Komisaris Utama Komisaris Komisaris Prof. Ainun Na'im, Ph.D. Prof. Dr. Djoko Susanto, MSA Drs. H. Kadarmanta Baskara Aji(1) Board of Commissioners President Commissioner Commissioner Commissioner 31 Desember / December 31, 2021 dan / and 2020 Direksi Direktur Utama Direktur Pemasaran dan Usaha Syariah Direktur Umum Direktur Kepatuhan Drs. Santoso Rohmad, M.M. Raden Agus Trimurjanto, S.E., M.M. Drs. Cahya Widi, M.M. Dian Ari Ani, S.E., M.M. 8 Directors President Director Marketing and Sharia Director General Affair Director Compliance Director
560. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued) d. Manajemen eksekutif (lanjutan) d. Executive boards (continued) 31 Desember / December 31, 2021 dan / and 2020 Dewan Pengawas Syariah Ketua Anggota Board of Sharia Supervisors Drs. Syafaruddin Alwi, M.S.(2) Prof. Mahfud Solihin, S.Ag., S.E., M.Acc., Ph.D., CA(2) Komite Audit Chairman Member Audit Committee Ketua Anggota Anggota Anggota Prof. Dr. Djoko Susanto, MSA(3) Drs. H. Kadarmanta Baskara Aji(3) Dr. Eko Suwardi, Ak., M.Sc.(3) Prof. Dr. Mamduh M. Hanafi, MBA(3) Chairman Member Member Member Komite Remunerasi dan Nominasi Ketua Anggota Anggota Prof. Ainun Na’im, Ph.D.(4) Prof. Dr. Djoko Susanto, MSA(4) Dra. Dwiani Surastri Ati, Ch., M.M.(4) Remuneration and Nomination Committee Chairman Member Member Komite Pemantau Risiko Ketua Anggota Anggota Anggota Prof. Ainun Na'im, Ph.D.(5) Drs. H. Kadarmanta Baskara Aji(5) Dr. Eko Suwardi, Ak., M.Sc.(5) Prof. Dr. Mamduh M. Hanafi, MBA(5) Risk Monitoring Committee Chairman Member Member Member (1) Diangkat untuk periode 2019 - 2023 melalui Kutipan Berita Acara Rapat Rapat Umum Pemegang Saham Luar Biasa yang diaktakan dengan akta notaris Anom Junprahadi, S.H. No.64 tanggal 29 Desember 2020. (1) Be appointed to period 2019 - 2023 by Minutes of the Shareholders' Extraordinary General Meeting which legalized by notarial deed of Anom Junprahadi, S.H. No.64 dated December 29, 2020. (2) Diangkat untuk periode 2020 - 2024 melalui Pernyataan Keputusan Sirkuler Pemegang Saham yang diaktakan dengan akta notaris Anom Junprahadi, S.H. No.16 tanggal 18 Agustus 2020. (2) Be appointed to period 2020 - 2024 by the Shareholders' Circular Decision Statement which legalized by notarial deed of Anom Junprahadi, S.H. No.16 dated August 18, 2020. (3) Berdasarkan Surat Keputusan No.0015/OM 1006 tanggal 11 Januari 2021 tentang Personil Komite Audit PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta. (3) Based on Decision Letter No.0015/OM 1006 dated January 11, 2021 about Audit Committee Personnel PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta. (4) Berdasarkan Surat Keputusan No.0177/OM 1006 tanggal 17 Juli 2020 tentang Perubahan Personil Komite Remunerasi dan Nominasi. (4) Based on Decision Letter No.0177/OM 1006 dated July 17, 2020 about Changes in Remuneration and Nomination Committee Personnel. (5) Berdasarkan Surat Keputusan No.0016/OM 1006 tanggal 11 Januari 2021 tentang Personil Komite Pemantau Risiko PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta. (5) Based on Decision Letter No.0016/OM 1006 dated January 11, 2021 about Risk Monitoring Committee Personnel PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta. 9
561. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued) d. Manajemen eksekutif (lanjutan) Pada 31 Desember 2021 dan 2020, Bank memiliki karyawan masing-masing sebanyak 1.063 dan 1.110 orang (tidak diaudit). d. Executive boards (continued) As of December 31, 2021 and 2020, the Bank has 1,063 and 1,110 employees, respectively (unaudited). e. Manajemen Bank bertanggung jawab atas penyusunan penyajian laporan keuangan ini yang diselesaikan dan disetujui untuk diterbitkan oleh Direksi pada tanggal 25 Februari 2022. e. The management of Bank is responsible for the preparation of these financial statements which were completed and authorized for issue as approved by the Director on February 25, 2022. 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Kebijakan akuntansi yang penting yang diterapkan secara konsisten dalam penyusunan laporan keuangan adalah seperti dijabarkan di bawah ini: The significant accounting policies that are consistently applied in the preparation of the financial statements are set out below: a. Dasar penyusunan laporan keuangan dan pernyataan kepatuhan Laporan keuangan telah disusun sesuai dengan Standar Akuntansi Keuangan di Indonesia (SAK) yang mencakup Pernyataan Standar Akuntansi Keuangan (PSAK) dan Interpretasi Standar Akuntansi Keuangan (ISAK) yang diterbitkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (DSAK-IAI). a. Basis of preparation of the financial statements and statement of compliance The financial statements have been prepared in accordance with the Indonesian Financial Accounting Standards (SAK) which comprised of the Statements of Financial Accounting Standards (PSAK) and Interpretation of the Financial Accounting Standards (ISAK) issued by the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK-IAI). Unit usaha syariah menyajikan laporan keuangan sesuai dengan prinsip akuntansi syariah sesuai dengan PSAK 101: “Penyajian Laporan Keuangan Syariah”, PSAK 102 (revisi 2013): “Akuntansi Murabahah”, PSAK 104: "Akuntansi Istishna", PSAK 105: “Akuntansi Mudharabah”, PSAK 106: “Akuntansi Musyarakah”, dan PSAK 107: “Akuntansi Ijarah”, yang menggantikan PSAK 59: “Akuntansi Perbankan Syariah” yang berkaitan dengan pengakuan, pengukuran, penyajian dan pengungkapan untuk topik tersebut dan Pedoman Akuntansi Perbankan Syariah Indonesia ("PAPSI"), yang diterbitkan atas kerjasama IAI dengan Bank Indonesia. Sharia business unit presents financial statements in conformity with sharia accounting principles in accordance with PSAK 101: "Presentation of Sharia Financial Statements", PSAK 102 (revised 2013): "Accounting for Murabahah", PSAK 104: "Accounting for Istishna", PSAK 105: "Accounting for Mudharabah”, PSAK 106: "Accounting for Musyarakah", and PSAK 107: "Accounting for Ijarah" which replaces PSAK 59: "Accounting for Sharia Banking", associated with recognition, measurement, presentation and disclosure for the respective topics and Accounting Guidelines for Indonesian Sharia Banking ("PAPSI") issued by Bank Indonesia in corporation with IAI. Laporan keuangan telah disajikan berdasarkan nilai historis, kecuali disebutkan lain dan disusun dengan dasar akrual (kecuali bagi hasil dari pembiayaan mudharabah dan musyarakah). The financial statements have been prepared on a historical cost basis, unless otherwise stated, and under the accrual basis of accounting (except for profit sharing for mudharabah and musyarakah financing). 10
562. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) a. Dasar penyusunan laporan keuangan dan pernyataan kepatuhan (lanjutan) Laporan arus kas disusun dengan menggunakan metode langsung dengan mengelompokkan arus kas ke dalam aktivitas operasi, investasi dan pendanaan. Untuk tujuan laporan arus kas, kas dan setara kas mencakup kas, giro pada Bank Indonesia, giro pada bank lain, dan investasi jangka pendek likuid lainnya dengan jangka waktu jatuh tempo tiga bulan atau kurang sepanjang tidak digunakan sebagai jaminan atas pinjaman atau dibatasi penggunaannya. a. Basis of preparation of the financial statements and statement of compliance (continued) The statements of cash flows are prepared based on the direct method by classifying cash flows into operating, investing and financing activities. For the purpose of the statements of cash flows, cash and cash equivalents include cash, current accounts with Bank Indonesia, current accounts with other banks and other short-term highly liquid investments with original maturities of three months or less, as long as they are not being pledged as collateral for borrowings or restricted. Laporan keuangan disajikan dalam mata uang Rupiah, yang merupakan mata uang fungsional dan penyajian Bank. The financial statements are presented in Rupiah, which is the functional and presentation currency of the Bank. Transaksi dan saldo dalam mata uang asing Transaksi-transaksi dalam mata uang asing yang terjadi di sepanjang tahun dicatat dengan nilai kurs yang berlaku pada tanggal transaksi. Transaction and balances in foreign currency Transactions involving foreign currencies are recorded at the rates of exchange prevailing at the dates of the transactions. Pada tanggal laporan posisi keuangan, aset dan liabilitas moneter dalam mata uang asing dijabarkan ke dalam mata uang Rupiah dengan menggunakan kurs tengah Reuters pukul 16:00 WIB (Waktu Indonesia Bagian Barat) pada tanggal tersebut. Keuntungan atau kerugian yang timbul sebagai akibat dari penjabaran aset dan liabilitas moneter dalam mata uang asing diakui dalam laporan laba rugi dan penghasilan komprehensif lain. At the dates of statement of financial position, all monetary assets and liabilities denominated in foreign currencies were translated into Rupiah using the middle Reuters spot rates at 16:00 WIB (West Indonesian Time) on those dates. The resulting gains or losses from translation are recognized in the current period's statement of profit or loss and other comprehensive income. Pada tanggal 31 Desember 2021 dan 2020, kurs mata uang asing yang digunakan untuk menjabarkan ke mata uang Rupiah adalah sebagai berikut: As of December 31, 2021 and 2020, the foreign currency exchange rates used to translate amounts into Rupiah were as follows: 1 Euro Eropa 1 Dolar Amerika Serikat 1 Dolar Singapura 1 Ringgit Malaysia 1 Riyal Saudi Arabia 31 Desember/ December 31, 2021 31 Desember/ December 31, 2020 16.225,00 14.300,00 11.075,00 3.400,00 3.800,00 17.375,00 14.187,50 10.800,00 3.525,00 3.800,00 11 1 European Euro 1 United States Dollar 1 Singapore Dollar 1 Malaysian Ringgit 1 Saudi Arabian Riyal
563. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) b. Perubahan Pada Pernyataan Standar Akuntansi Keuangan dan Interpretasi atas Pernyataan Standar Akuntansi Keuangan Berikut ini adalah standar, perubahan dan interpretasi yang berlaku efektif sejak tanggal 1 Januari 2021: b. Changes to the Statements of Financial Accounting Standard and Interpretations of the Statements of Financial Accounting Standard The following standards, amendments and interpretations became effective since January 1, 2021: i. Annual improvements to PSAK 1 "Presentation of Financial Statements". ii. Annual improvements to PSAK 13 "Investment Properties". iii. Annual improvements to PSAK 48 "Assets Impairment". iv. PSAK 122 "Accounting for Endowments". v. Amendment to PSAK 22 "Business Combination". vi. Amendment to PSAK 71 "Financial Instruments". vii. Amendment to PSAK 55 "Financial Instruments: Recognition and Measurement". viii. Amendment to PSAK 60 "Financial Instruments: Disclosure". ix. Amendment to PSAK 62 "Insurance Contract". x. Amendment to PSAK 73 "Lease". xi. PSAK 110 "Sukuk Accounting" xii. PSAK 111 "Wa'd Accounting" i. ii. iii. iv. v. Penyesuaian tahunan terhadap PSAK 1 "Penyajian Laporan Keuangan". Penyesuaian tahunan terhadap PSAK 13 "Properti Investasi". Penyesuaian tahunan terhadap PSAK 48 "Penurunan Nilai Aset". PSAK 122 "Akuntansi Wakaf". Amandemen PSAK 22 "Kombinasi Bisnis". vi. Amandemen PSAK 71 "Instrumen Keuangan". vii. Amandemen PSAK 55 "Instrumen Keuangan: Pengakuan dan Pengukuran". viii. Amandemen PSAK 60 "Instrumen Keuangan: Pengungkapan". ix. Amandemen PSAK 62 "Kontrak Asuransi". x. Amandemen PSAK 73 "Sewa". xi. PSAK 110 "Akuntansi Sukuk" xii. PSAK 111 "Akuntansi Wa'd" Kecuali untuk perubahan yang dijelaskan dibawah ini, implementasi dari standar-standar tersebut tidak menghasilkan perubahan substansial terhadap kebijakan akuntansi Bank dan tidak memiliki dampak yang material terhadap laporan keuangan di periode berjalan atau tahun sebelumnya. Except for the changes as explained below, the implementation of the above standards did not result in substantial changes to the Bank's accounting policies and had no material impact to the financial statements for current period or prior financial years. c. Aset dan liabilitas keuangan (i) Klasifikasi Sesuai dengan PSAK 71, terdapat tiga klasifikasi pengukuran aset keuangan: Biaya perolehan diamortisasi; Diukur pada nilai wajar melalui laba rugi (FVTPL); Diukur pada nilai wajar melalui penghasilan komprehensif lain (FVOCI). c. Financial assets and liabilities (i) Classification In accordance with PSAK 71, there are three measurement classifications for financial assets: - Amortised cost; - Fair value through profit or loss (FVTPL); Aset keuangan diklasifikasikan menjadi kategori tersebut di atas berdasarkan model bisnis dimana aset keuangan tersebut dimiliki dan karakteristik arus kas kontraktualnya. Model bisnis merefleksikan bagaimana kelompok aset keuangan dikelola untuk mencapai tujuan bisnis tertentu. Financial assets are classified into these categories based on the business model within which they are held and their contractual cash flow characteristics. The business model reflects how groups of financial assets are managed to achieve a particular business objective. - 12 Fair value through other comprehensive income (FVOCI).
564. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) c. Aset dan liabilitas keuangan (lanjutan) (i) Klasifikasi (lanjutan) Aset keuangan dapat diukur dengan biaya perolehan diamortisasi hanya jika memenuhi kedua kondisi berikut dan tidak ditetapkan sebagai FVTPL: c. Financial assets and liabilities (continued) (i) Classification (continued) A financial asset is measured at amortised cost only if it meets both of the following conditions and it is not designated as at FVTPL: - Aset keuangan dikelola dalam model bisnis yang bertujuan untuk memiliki aset keuangan untuk tujuan mendapatkan arus kas kontraktual (held to collect) ; dan - The financial assets is held within a business model whose objective is to hold the asset to collect contractual cash flows (held to collect); and - Kriteria kontraktual dari aset keuangan yang pada tanggal tertentu menghasilkan arus kas yang merupakan pembayaran pokok dan bunga semata (SPPI) dari jumlah pokok terutang. - Its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest (SPPI) on the principal amount outstanding. Suatu instrumen utang diukur pada FVOCI, hanya jika memenuhi kedua kondisi berikut dan tidak ditetapkan sebagai FVTPL: A debt instruments measured at FVOCI only if it meets both of the following conditions and is not designated as at FVTPL: - Aset keuangan dikelola dalam model bisnis yang tujuan tercapai dengan mendapatkan arus kas kontraktual dan menjual aset keuangan (held to collect and sell) ; dan - The financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling the financial asset (held to collect and sell); and - Kriteria kontraktual dari aset keuangan yang pada tanggal tertentu menghasilkan arus kas yang merupakan pembayaran pokok dan bunga semata dari jumlah pokok terutang. - Its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Seluruh aset keuangan yang tidak diklasifikasikan sebagai diukur dengan biaya perolehan diamortisasi atau FVOCI sebagaimana ketentuan di atas diukur dengan FVTPL. All financial assets not classified as measured at amortized cost or FVOCI as described above are measured at FVTPL. Aset dapat dijual dari portofolio held to collect ketika terdapat peningkatan risiko kredit. Penghentian untuk alasan lain diperbolehkan namun jumlah penjualan tersebut harus tidak signifikan jumlahnya atau tidak sering. Assets may be sold out of held to collect portfolios where there is an increase in credit risk. Disposals for other reasons are permitted but such sales should be insignificant in value or infrequent in nature. Laba rugi yang belum direalisasi atas aset keuangan yang diklasifikasikan sebagai FVOCI ditangguhkan di pendapatan komprehensif lain sampai aset tersebut dihentikan. Unrealized gains or losses of financial assets held at FVOCI deferred in other comprehensive income until the asset is derecognised. Aset keuangan dapat ditetapkan sebagai FVTPL hanya jika ini dapat mengeliminasi atau mengurangi accounting mismatch . Financial assets may be designated at FVTPL only if doing so eliminates or reduces accounting mismatch. 13
565. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) c. Aset dan liabilitas keuangan (lanjutan) (i) Klasifikasi (lanjutan) Penilaian apakah arus kas kontraktual hanya merupakan pembayaran pokok dan bunga semata Untuk tujuan penilaian ini, 'pokok' didefinisikan sebagai nilai wajar dari aset keuangan pada pengakuan awal. 'Bunga' didefinisikan sebagai imbalan untuk nilai waktu atas uang dan untuk risiko kredit yang terkait dengan jumlah pokok yang terutang selama periode waktu tertentu dan untuk risiko dan biaya pinjaman dasar lainnya (misalnya risiko likuiditas dan biaya administrasi), serta marjin keuntungan. c. Financial assets and liabilities (continued) (i) Classification (continued) Assessment of whether contractual cash flows are solely payments of principal and interest For the purposes of this assessment, 'principal' is defined as the fair value of the financial asset on initial recognition. 'Interest' is defined as consideration for the time value of money and for the credit risk associated with the principal amount outstanding during a particular period of time and for other basic lending risks and costs (e.g. liquidity risk and administrative costs), as well as profit margin. Dalam menilai apakah arus kas kontraktual adalah SPPI, Bank mempertimbangkan ketentuan kontraktual instrumen tersebut. Hal ini termasuk menilai apakah aset keuangan mengandung ketentuan kontraktual yang dapat mengubah waktu atau jumlah arus kas kontraktual sehingga tidak memenuhi kondisi ini. Dalam melakukan penilaian, Bank mempertimbangkan: In assessing whether the contractual cash flows are SPPI, the Bank considers the contractual terms of the instrument. This includes assessing whether the financial asset contains a contractual term that could change the timing or amount of contractual cash flows such that it would not meet this condition. In making the assessment, the Bank considers: - Kejadian kontinjensi yang akan mengubah jumlah dan waktu arus kas; - Fitur leverege ; - Persyaratan pelunasan dipercepat dan perpanjangan fasilitas; - Ketentuan yang membatasi klaim Bank atas arus kas dari aset tertentu (seperti pinjaman non-recourse ); dan - - Terms that limit the Bank's claim to cash flows from specified assets (e.g. nonrecourse loans); and - Fitur yang memodifikasi imbalan dari nilai waktu atas uang (seperti penetapan ulang suku bunga berkala). - Features that modify consideration of the time value of money (e.g. periodical reset of interest rates). - Contingent events that would change the amount and timing of cash flows; Leverage features; Prepayment and extension terms; Business model assessment Business model refers to how financial assets are managed together to generate cash flows for the Bank. This may be collecting contractual cash flows, selling financial assets or both. Business models are determined at a level of aggregation where groups of assets are managed together to achieve a particular objective and do not depend on management's intentions for individual instruments. Penilaian model bisnis Model bisnis mengacu pada bagaimana aset keuangan dikelola bersama untuk menghasilkan arus kas untuk Bank. Arus kas mungkin dihasilkan dengan menerima arus kas kontraktual, menjual aset keuangan atau keduanya. Model bisnis ditentukan pada tingkat agregasi di mana kelompok aset dikelola bersama untuk mencapai tujuan tertentu dan tidak bergantung pada niat manajemen pada instrumen individual. 14
566. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) c. Aset dan liabilitas keuangan (lanjutan) (i) Klasifikasi (lanjutan) Penilaian model bisnis (lanjutan) Bank menilai model bisnis pada aset keuangan setidaknya pada tingkat lini bisnis atau pada di mana terdapat variasi mandat/tujuan dalam lini bisnis, pada lini bisnis produk atau pada tingkat desk yang lebih granular (misalnya sub-portofolio atau sub-lini bisnis). c. Financial assets and liabilities (continued) (i) Classification (continued) Business model assessment (continued) The Bank assesses the business model of financial assets at least at business line level or where there are varying mandates or objectives within a business line, at a more granular product business line or desk level (i.e. sub portfolios or sub-business lines). Penentuan model bisnis dilakukan dengan mempertimbangkan semua bukti relevan yang tersedia pada tanggal penilaian. Ini termasuk, tetapi tidak terbatas pada: Business model determinations are made considering all relevant evidence that is available at the date of the assessment. This includes, but is not limited to: - bagaimana kinerja bisnis dan aset keuangan yang ada di dalam unit bisnis itu dievaluasi dan dilaporkan kepada manajemen. Tingkat pemisahan yang diidentifikasi untuk klasifikasi PSAK 71 harus konsisten dengan bagaimana portofolio aset dipisahkan dan dilaporkan kepada manajemen; - how the performance of the business and the financial assets held within that business unit are evaluated and reported to management. The level of segregation identified for PSAK 71 classification should be consistent with how asset portfolios are segregated and reported to senior management; - risiko yang mempengaruhi kinerja unit bisnis dan aset keuangan yang dimiliki dalam unit bisnis itu dan khususnya bagaimana risiko itu dikelola; dan - the risks that affect the performance of the business unit and the financial assets held within that business unit and in particular the way those risks are managed; and - bagaimana manajer unit bisnis dikompensasi (misalnya, apakah kompensasi didasarkan pada nilai wajar dari aset yang dikelola atau pada arus kas kontraktual yang dikumpulkan). - how managers of the business unit are compensated (for example, whether the compensation is based on the fair value of the assets managed or on the contractual cash flows collected). Penentuan model bisnis dilakukan berdasarkan skenario yang diperkirakan akan terjadi oleh Bank dan tidak dalam kondisi sangat tertekan atau 'kondisi terburuk'. Jika aset dijual dalam kondisi yang tidak diharapkan oleh Bank untuk berlaku ketika aset diakui, klasifikasi aset keuangan yang ada dalam portofolio tidak disajikan secara tidak akurat, tetapi kondisi tersebut harus dipertimbangkan untuk aset yang diperoleh di masa mendatang. Business model determinations are made on the basis of scenarios that the Bank reasonably expects to occur and not under highly stressed or 'worst case' conditions. Where assets are disposed of under conditions that the Bank did not reasonably expect to prevail when the assets were recognised, the classification of existing financial assets in the portfolio are not rendered inaccurate but the conditions in question should be considered for any assets acquired going forward. Pemilihan model operasi dalam PSAK 71 dirancang sedemikian rupa sehingga akuntansi untuk instrumen di FVTPL adalah pilihan yang tepat/conscious . The Targeting Operating Model for PSAK 71 is designed such that accounting for instruments at FVTPL is a conscious choice. Perubahan pada model bisnis atau pengenalan model bisnis baru ditentukan melalui proses persetujuan unit bisnis baru. Changes to business models or the introduction of new business models are determined through the new business unit approval process. 15
567. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) c. Aset dan liabilitas keuangan (lanjutan) (i) Klasifikasi (lanjutan) Penilaian model bisnis (lanjutan) Bank dapat mereklasifikasi seluruh aset keuangan yang terpengaruh jika dan hanya jika, model bisnis untuk pengelolaan aset keuangan berubah. c. Financial assets and liabilities (continued) (i) Classification (continued) Business model assessment (continued) The Bank can reclassified all of its financial assets when and only, its business model for managing those financial assets changes. (ii) (ii) Pengakuan awal Bank pada awalnya mengakui kredit yang diberikan dan simpanan pada tanggal perolehan. Semua aset dan liabilitas keuangan lainnya pada awalnya diakui pada tanggal perdagangan dimana Bank menjadi suatu pihak dalam ketentuan kontraktual instrumen tersebut. Initial recognition The Bank initially recognises loans and deposits on the date of origination. All other financial assets and liabilities are initially recognised on the trade date at which the Bank becomes a party to the contractual provisions of the instruments. Pembelian dan penjualan aset keuangan yang lazim (reguler) diakui pada tanggal perdagangan dimana Bank memiliki komitmen untuk membeli atau menjual aset tersebut. Regular way purchases and sales of financial assets are recognised on the trade date at which the Bank commits to purchase or sell those assets. Pada saat pengakuan awal, aset keuangan atau liabilitas keuangan diukur pada nilai wajar ditambah/dikurangi (untuk item yang tidak diukur pada nilai wajar melalui laba rugi setelah pengakuan awal) biaya transaksi yang dapat diatribusikan secara langsung atas perolehan aset keuangan atau penerbitan liabilitas keuangan. Pengukuran aset keuangan dan liabilitas keuangan setelah pengakuan awal tergantung pada klasifikasi aset keuangan dan liabilitas keuangan tersebut. Biaya transaksi hanya meliputi biaya-biaya yang dapat diatribusikan secara langsung untuk perolehan suatu aset keuangan atau penerbitan suatu liabilitas keuangan dan merupakan biaya tambahan yang tidak akan terjadi apabila instrumen keuangan tersebut tidak diperoleh atau diterbitkan. A financial asset or financial liability is initially measured at fair value plus/less (for an item not subsequently measured at fair value through profit or loss) transaction costs that are directly attributable to the acquisition of a financial asset or issuance of a financial liability. The subsequent measurement of financial assets and financial liabilities depends on their classification. Aset keuangan yang diukur pada nilai wajar melalui laporan laba rugi pada awalnya dicatat sebesar nilai wajar dan biaya transaksinya dibebankan pada laporan laba rugi. Aset keuangan tersedia untuk dijual, FVOCI dan aset keuangan yang diukur pada nilai wajar melalui laporan laba rugi selanjutnya dicatat sebagai nilai wajar. Kredit yang diberikan dan piutang dan aset keuangan dimiliki hingga jatuh tempo dicatat sebesar biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif. Financial assets carried at fair value through profit or loss are initially recognised at fair value and transaction costs are expensed in the profit or loss. Available-for-sale financial assets, FVOCI and financial assets at fair value through profit or loss are subsequently carried at fair value. Loans and receivables and financial asset held to maturity are carried at amortised cost using the effective interest rate method. Transaction costs include only those costs that are directly attributable to the acquisition of a financial asset or issuance of a financial liability and are incremental costs that would not have been incurred if the instrument had not been acquired or issued. 16
568. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) c. Aset dan liabilitas keuangan (lanjutan) (ii) Pengakuan awal (lanjutan) Untuk liabilitas keuangan, biaya transaksi dikurangkan dari jumlah utang yang diakui pada pengakuan awal liabilitas. Biaya transaksi tersebut diamortisasi selama umur instrumen berdasarkan metode suku bunga efektif dan dicatat sebagai bagian dari beban bunga. c. Financial assets and liabilities (continued) (ii) Initial recognition (continued) For financial liabilities, transaction costs are deducted from the amount of debt initially recognised. Such transactions costs are amortised over the terms of the instruments based on the effective interest rate method and are recorded as part of interest expense. (iii) (iii) Pengukuran biaya perolehan diamortisasi Biaya perolehan diamortisasi dari aset keuangan atau liabilitas keuangan adalah jumlah aset atau liabilitas keuangan yang diukur pada saat pengakuan awal, dikurangi pembayaran pokok, ditambah atau dikurangi dengan amortisasi kumulatif dengan menggunakan metode suku bunga efektif yang dihitung dari selisih antara nilai awal dan nilai jatuh temponya dan dikurangi cadangan kerugian penurunan nilai. Amortised cost measurement The amortised cost of a financial asset or financial liability is the amount at which the financial asset or liability is measured at initial recognition, less principal repayments, plus or less the cumulative amortisation using the effective interest method of any difference between the initial amount recognised and the maturity amount and minus any allowance for impairment losses. Kerugian penurunan nilai dilaporkan sebagai pengurang dari nilai tercatat dari aset keuangan dalam kelompok biaya perolehan diamortisasi, dan diakui di dalam laporan laba rugi sebagai kerugian penurunan nilai aset keuangan. The impairment loss is reported as a deduction from the carrying value of the financial assets classified as amortised cost and recognised in the statement of profit or loss as impairment losses on financial assets. Tingkat suku bunga efektif adalah suku bunga yang secara tepat mendiskontokan estimasi arus kas di masa datang selama perkiraan umur dari aset keuangan atau liabilitas keuangan (atau jika lebih tepat, digunakan periode yang lebih singkat) untuk memperoleh nilai tercatat bersih pada saat pengakuan awal. Pada saat menghitung tingkat suku bunga efektif, Bank mengestimasi arus kas di masa datang dengan mempertimbangkan seluruh persyaratan kontraktual dalam instrumen keuangan tersebut, namun tidak mempertimbangkan kerugian kredit di masa mendatang. The effective interest rate is the rate that exactly discounts the estimated future cash flows through the expected life of the financial asset or financial liability (or, where appropriate, a shorter period) to the net carrying amount at initial recognition. When calculating the effective interest rate, the Bank estimates future cash flows considering all contractual terms of the financial instrument, but does not consider any future credit losses. Perhitungan suku bunga efektif mencakup biaya transaksi dan seluruh imbalan/provisi dan bentuk lain yang dibayarkan atau diterima yang merupakan bagian tak terpisahkan dari suku bunga efektif. The calculation of the effective interest rate includes transaction costs and all fees and provisions paid or received that are an integral part of the effective interest rate. 17
569. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) c. Aset dan liabilitas keuangan (lanjutan) (iv) Pengukuran nilai wajar Nilai wajar adalah harga yang akan diterima untuk menjual suatu aset atau harga yang akan dibayar untuk mengalihkan suatu liabilitas dalam transaksi teratur (orderly transaction) antara pelaku pasar (market participants) pada tanggal pengukuran di pasar utama atau, jika tidak terdapat pasar utama, di pasar yang paling menguntungkan dimana Bank memiliki akses pada tanggal tersebut. Nilai wajar liabilitas mencerminkan risiko wanprestasinya. c. Financial assets and liabilities (continued) (iv) Fair value measurement Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date in the principal market or, in its absence, the most advantageous market to which the Bank has access at that date. The fair value of a liability reflects its nonperformance risk. Jika tersedia, Bank mengukur nilai wajar instrumen keuangan dengan menggunakan harga kuotasian di pasar aktif untuk instrumen tersebut. Suatu pasar dianggap aktif jika transaksi atas aset dan liabilitas terjadi dengan frekuensi dan volume yang memadai untuk menyediakan informasi penentuan harga secara berkelanjutan. When available, the Bank measures the fair value of a financial instrument using the quoted price in an active market for that instrument. A market is regarded as active if transactions for the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing basis. Jika harga kuotasian tidak tersedia di pasar aktif, Bank menggunakan teknik penilaian dengan memaksimalkan penggunaan input yang dapat diobservasi dan relevan dan meminimalkan penggunaan input yang tidak dapat diobservasi. Teknik penilaian yang dipilih menggabungkan semua faktor yang diperhitungkan oleh pelaku pasar dalam penentuan harga transaksi. If there is no quoted price in an active market, then the Bank uses valuation techniques that maximise the use of relevant observable inputs and minimise the use of unobservable inputs. The chosen valuation technique incorporates all of the factors that market participants would take into account in pricing a transaction. Bukti terbaik atas nilai wajar instrumen keuangan pada saat pengakuan awal adalah harga transaksi, yaitu nilai wajar dari pembayaran yang diberikan atau diterima. Jika Bank menetapkan bahwa nilai wajar pada pengakuan awal berbeda dengan harga transaksi dan nilai wajar tidak dapat dibuktikan dengan harga kuotasian di pasar aktif untuk aset atau liabilitas yang identik atau berdasarkan teknik penilaian yang hanya menggunakan data dari pasar yang dapat diobservasi, maka nilai wajar instrumen keuangan pada saat pengakuan awal disesuaikan untuk menangguhkan perbedaan antara nilai wajar pada saat pengakuan awal dan harga transaksi. Setelah pengakuan awal, perbedaan tersebut diakui dalam laba rugi berdasarkan umur dari instrumen tersebut namun tidak lebih lambat dari saat penilaian tersebut didukung sepenuhnya oleh data pasar yang dapat diobservasi atau saat transaksi ditutup. The best evidence of the fair value of a financial instrument at initial recognition is normally the transaction price, i.e., the fair value of the consideration given or received. If the Bank determines that the fair value at initial recognition differs from the transaction price and the fair value is evidenced neither by a quoted price in an active market for an identical asset or liability nor based on a valuation technique that uses only data from observable markets, then the financial instrument is initially measured at fair value, adjusted to defer the difference between the fair value at initial recognition and the transaction price. Subsequently, that difference is recognised in profit or loss on an appropriate basis over the life of the instrument but no later than when the valuation is wholly supported by observable market data or the transaction is closed out. 18
570. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) c. Aset dan liabilitas keuangan (lanjutan) (iv) Pengukuran nilai wajar (lanjutan) Jika aset atau liabilitas yang diukur pada nilai wajar memiliki harga penawaran dan harga permintaan, maka Bank mengukur aset dan posisi long berdasarkan harga penawaran dan mengukur liabilitas dan posisi short berdasarkan harga permintaan. c. Financial assets and liabilities (continued) (iv) Fair value measurement (continued) If an asset or a liability measured at fair value has a bid price and an ask price, then the Bank measures assets and long positions at a bid price and liabilities and short positions at an ask price. Kelompok aset keuangan dan liabilitas keuangan yang diukur pada nilai wajar, yang terekspos risiko pasar dan risiko kredit yang dikelola oleh Bank berdasarkan eksposur netonya baik terhadap risiko pasar ataupun risiko kredit, diukur berdasarkan harga yang akan diterima untuk menjual posisi net long (atau dibayar untuk mengalihkan posisi net short ) untuk eksposur risiko tertentu. Penyesuaian pada level kelompok tersebut dialokasikan pada aset dan liabilitas individual berdasarkan penyesuaian risiko relatif dari masing-masing instrumen individual di dalam kelompok. Portfolios of financial assets and financial liabilities measured at fair value, that are exposed to market risk and credit risk that are managed by the Bank on the basis of the net exposure to either market or credit risk, are measured on the basis of a price that would be received to sell a net long position (or paid to transfer a net short position) for a particular risk exposure. Those portfolio-level adjustments are allocated to the individual assets and liabilities on the basis of the relative risk adjustment of each of the individual instruments in the portfolio. (v) (v) Penghentian pengakuan Bank menghentikan pengakuan aset keuangan pada saat hak kontraktual atas arus kas yang berasal dari aset keuangan tersebut kadaluwarsa, atau Bank mentransfer seluruh hak untuk menerima arus kas kontraktual dari aset keuangan dalam transaksi dimana Bank secara substansial telah mentransfer seluruh risiko dan manfaat atas kepemilikan aset keuangan yang ditransfer. Setiap hak atau liabilitas atas aset keuangan yang ditransfer yang timbul atau yang masih dimiliki oleh Bank diakui sebagai aset atau liabilitas secara terpisah. Dalam transaksi dimana Bank secara substansial tidak memiliki atau tidak mentransfer seluruh risiko dan manfaat atas kepemilikan aset keuangan, Bank menghentikan pengakuan aset tersebut jika Bank tidak lagi memiliki pengendalian atas aset tersebut. Hak dan kewajiban yang masih dimiliki dalam transfer tersebut diakui secara terpisah sebagai aset atau liabilitas. Dalam transfer dimana pengendalian atas aset masih dimiliki, Bank tetap mengakui aset yang ditransfer tersebut sebesar keterlibatan berkelanjutan, dimana tingkat keberlanjutan Bank dalam aset yang ditransfer adalah sebesar perubahan nilai aset yang ditransfer. Derecognition The Bank derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or when it transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of ownership of the financial asset are transferred. Any interest in transferred financial assets that is created or retained by the Bank is recognised as a separate asset or liability. In transactions in which the Bank neither retains nor transfers substantially all the risks and rewards of ownership of a financial asset, the Bank derecognises the asset if it does not retain control over the asset. The rights and obligations retained in the transfer are recognised separately as assets and liabilities as appropriate. In transfers in which control over the asset is retained, the Bank continues to recognise the asset to the extent of its continuing involvement, determined by the extent to which it is exposed to changes in the value of the transferred asset. 19
571. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) c. Aset dan liabilitas keuangan (lanjutan) (v) Penghentian pengakuan (lanjutan) Bank menghapusbukukan aset keuangan dan cadangan kerugian penurunan nilai terkait, pada saat Bank menentukan bahwa aset keuangan tersebut tidak dapat ditagih seluruhnya. Keputusan ini diambil setelah mempertimbangkan informasi seperti telah terjadinya perubahan signifikan pada posisi keuangan debitur/penerbit aset keuangan sehingga debitur/penerbit aset keuangan tidak lagi dapat melunasi kewajibannya, atau hasil penjualan agunan tidak akan cukup untuk melunasi seluruh eksposur kredit yang diberikan. c. Financial assets and liabilities (continued) (v) Derecognition (continued) The Bank writes off a financial asset and any related allowance for impairment losses, when the Bank determines that the financial asset is completely uncollectible. This determination is reached after considering information such as the occurrence of significant changes in the financial position of borrower/financial asset's issuer such that the borrower/financial asset's issuer can no longer pay the obligation, or that proceeds from collateral will not be sufficient to pay back the entire exposure. (vi) (vi) Saling hapus Aset keuangan dan liabilitas keuangan disalinghapuskan dan jumlah netonya dilaporkan pada laporan posisi keuangan ketika terdapat hak yang berkekuatan hukum untuk melakukan saling hapus atas jumlah yang telah diakui tersebut dan adanya niat untuk menyelesaikan liabilitas secara bersamaan. Hak saling hapus tidak kontinjen atas peristiwa di masa depan dan dapat dipaksakan secara hukum dalam situasi bisnis yang normal dan dalam peristiwa gagal bayar, atau peristiwa kepailitan atau kebangkrutan Bank atau pihak lawan. Pendapatan dan beban disajikan dalam jumlah bersih hanya jika diperkenankan oleh standar akuntansi. Offsetting Financial assets and liabilities are offset and the net amount is reported in the statement of financial position when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis, or realise the asset and settle the liability simultaneously. The legally enforceable right must not be contingent on future events and must be enforceable in the normal course of business and in the event of default in solvency or bankruptcy or the Bank or the counterparty. Income and expenses are presented on a net basis only when permitted by accounting standards. d. Giro pada Bank Indonesia dan bank lain d. Current accounts with Bank Indonesia and other banks Current accounts with Bank Indonesia and other banks are stated at amortized cost using the effective interest rate method less allowance for impairment losses. Giro pada Bank Indonesia dan bank lain dinyatakan sebesar biaya perolehan diamortisasi menggunakan metode suku bunga efektif dikurangi penyisihan kerugian penurunan nilai. Giro pada Bank Indonesia dan bank lain diklasifikasikan sebagai biaya perolehan diamortisasi (amortised cost) . Current accounts with Bank Indonesia and other banks are classified as amortised cost. e. Penempatan pada Bank Indonesia dan bank lain Penempatan pada Bank Indonesia dan bank lain terdiri dari deposit facility, call money , deposito on call dan sertifikat deposito. e. Placements with Bank Indonesia and other banks Placements with Bank Indonesia and other banks consist of deposit facility, call money, deposits on call and certificate of deposit. Penempatan pada Bank Indonesia dinyatakan sebesar saldo penempatan dikurangi dengan pendapatan bunga yang ditangguhkan. Placements with Bank Indonesia are stated at the outstanding balances net of unearned interest income. Penempatan pada Bank Indonesia dan bank lain diklasifikasikan sebagai biaya perolehan diamortisasi (amortised cost) . Placements with Bank Indonesia and other banks are classified as amortised cost. 20
572. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) e. Penempatan pada Bank Indonesia dan bank lain (lanjutan) Penempatan pada Bank Indonesia dan bank lain pada awalnya diukur pada nilai wajar ditambah biaya transaksi yang dapat diatribusikan secara langsung dan merupakan biaya tambahan untuk memperoleh aset keuangan tersebut dan setelah pengakuan awal dinyatakan sebesar biaya perolehan diamortisasi menggunakan metode suku bunga efektif dikurangi cadangan kerugian penurunan nilai. e. Placements with Bank Indonesia and other banks (continued) Placements with Bank Indonesia and other banks initially measured at fair value plus transaction costs that are directly attributable and an additional cost to acquire the financial asset and after initial recognition are stated at amortised cost using the effective interest method less allowance for impairment losses. f. Kredit yang diberikan Setelah pengakuan awal, kredit yang diberikan diukur pada biaya perolehan diamortisasi atau nilai wajar sesuai dengan klasifikasinya masing-masing. Untuk kredit yang diberikan yang diklasifikasikan sebagai biaya perolehan diamortisasi, setelah pengakuan awal diukur menggunakan suku bunga efektif. Sedangkan untuk kredit yang diberikan yang diklasifikasikan sebagai FVTPL, setelah pengakuan awal diukur pada nilai wajar dimana keuntungan atau kerugian atas perubahan nilai wajar dicatat pada pendapatan transaksi perdagangan-bersih. f. Loans Subsequent to initial recognition, loans are measured at amortised cost or fair value depending on the respective classification. For loan which classified as amortised cost is subsequently measured using the effective interest method. While for loans which classified as fair value through profit or loss are subsequently carried at fair value, with gains or losses arising from changes in fair value are recorded in net trading income. Bank mencatat restrukturisasi kredit bermasalah berdasarkan jenis restrukturisasi. Dalam restrukturisasi kredit bermasalah yang dilakukan dengan penerimaan aset (termasuk kepentingan ekuitas debitur), Bank mencatat aset tersebut (termasuk kepentingan ekuitas) sebesar nilai wajarnya pada saat restrukturisasi. Kelebihan nilai tercatat kredit yang diberikan di atas nilai wajar aset yang diterima setelah dikurangi estimasi biaya untuk menjual aset tersebut, diakui sebagai kerugian dalam laba rugi tahun berjalan. The Bank accounts for troubled debt restructuring in accordance with the type of restructuring. In troubled debt restructuring which involves a repossession of assets (including an equity interest of the debtor), the Bank records those assets (including an equity interest) at their fair values at the time of restructuring. The excess of the carrying amount of the loans over the fair value of assets received less estimated costs to sell, is recognised as a loss in the current year profit or loss. Saat arus kas kontraktual atas aset keuangan direnegosiasi atau dimodifikasi dan renegosiasi atau modifikasi tersebut tidak menghasilkan penghentian pengakuan aset keuangan, Bank menghitung ulang jumlah tercatat bruto aset keuangan dan mengakui keuntungan atau kerugian yang timbul dari modifikasi dalam laporan laba rugi. Jumlah tercatat bruto aset keuangan dihitung ulang sebagai nilai kini dari arus kas kontraktual yang telah direnegosiasi atau dimodifikasi yang didiskontokan dengan suku bunga efektif awal aset keuangan. When the contractual cash flows of a financial asset are renegotiated or otherwise modified and the renegotiation or modification does not result in the derecognition of that financial asset, the Bank shall recalculate the gross carrying amount of the financial asset and shall recognise a modification gain or loss in profit or loss. The gross carrying amount of the financial asset shall be recalculated as the present value of the renegotiated or modified contractual cash flows that are discounted at the financial asset's original effective interest rate. Biaya atau pendapatan jasa yang terjadi mengubah jumlah tercatat aset keuangan yang telah dimodifikasi dan diamortisasi selama sisa jangka waktu aset keuangan modifikasian tersebut. Any costs or fees incurred adjust the carrying amount of the modified financial asset and are amortised over the remaining term of the modified financial asset. 21
573. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) g. Piutang dan pembiayaan syariah Pinjaman yang diberikan meliputi pembiayaan syariah yang terutama terdiri dari piutang syariah, pembiayaan mudharabah, pembiayaan musyarakah, ijarah multijasa dan qardh. g. Sharia receivables and financing Loans include sharia financing, which consists of sharia receivables, mudharabah financing, musyarakah financing, ijarah multijasa and qardh. Piutang syariah adalah tagihan yang timbul dari transaksi berdasarkan akad-akad murabahah, musyarakah, mudharabah, ijarah dan qardh. Sharia receivables resulted from transactions based on murabahah, musyarakah, mudharabah, ijarah and qardh agreements. Pembiayaan mudharabah adalah akad kerjasama usaha antara Unit Syariah dan nasabah dimana Unit Syariah menyediakan dana, sedangkan nasabah bertindak selaku pengelola, yang dilakukan berdasarkan prinsip bagi hasil dengan nisbah (porsi bagi hasil) yang telah disepakati. Mudharabah financing is an agreement between Sharia Unit and the customer in which Sharia Unit as the owner of the fund and the customer as business executor is conducted based on revenue sharing principle (nisbah) with agreed revenue sharing ratio. Pembiayaan musyarakah adalah akad antara Unit Syariah dan nasabah untuk melakukan usaha tertentu dalam suatu kemitraan dimana masing-masing pihak memberikan kontribusi dana dengan pembagian keuntungan sesuai dengan kesepakatan, sedangkan kerugian ditanggung secara proporsional sesuai dengan kontribusi dana. Musyarakah financing is an agreement between Sharia Unit and the customer to have a joint venture in a partnership where each party contributes funds with profit and loss sharing based on agreement and losses will be borne proportionally based on capital contribution. Pembiayaan mudharabah dan musyarakah dalam bentuk kas dicatat sebesar jumlah yang dibayarkan, sedangkan apabila pembiayaan dalam bentuk non-kas dicatat sebesar nilai wajar dan jika nilai wajar lebih besar daripada nilai buku, maka selisih tersebut diakui sebagai keuntungan yang ditangguhkan dan diamortisasi selama masa akad atau diakui sebagai kerugian pada saat terjadinya apabila nilai wajar lebih kecil daripada nilai tercatat. Pembiayaan mudharabah dan musyarakah disajikan sebesar nilai tercatat. Mudharabah and musyarakah financing in form of cash are stated payment amount, while in case the financing in for of non-cash are recorded at fair value. If fair value exceeded the book value, the difference are recognized as deferred income and amortized along with contract period, and recognized as loss when the fair value below the book value. Mudharabah and musyarakah financing are presented at carrying amount. Ijarah adalah sewa menyewa atas suatu barang dan/atau jasa antara pemilik obyek sewa termasuk kepemilikan hak pakai atas obyek sewa dengan penyewa untuk mendapatkan imbalan atas obyek sewa yang disewakan. Ijarah muntahiyah bittamlik adalah sewa menyewa antara pemilik obyek sewa dan penyewa untuk mendapatkan imbalan atas obyek sewa yang disewakan dengan opsi perpindahan hak milik obyek sewa baik dengan jual beli atau pemberian (hibah) pada saat tertentu sesuai akad sewa. Ijarah is a leasing arrangement of goods and/or services between the owner of a leased object (lessor) and lessee including the right to use the leased object, for the purpose of obtaining a return on the leased object. Ijarah muntahiyah bittamlik is a leasing arrangement between the lessor and lessee to obtain profit on the leased object being leased with an option to transfer ownership of the leased object through purchase/sale or giving (hibah) at certain time according to the lease agreement (akad). Murabahah adalah pembiayaan dalam bentuk transaksi jual beli barang dengan harga jual sebesar biaya perolehan barang ditambah keuntungan yang disepakati. Murabahah is a financing in the form of sale/purchase of goods with the selling price equal to cost of the goods plus agreed profit margin. 22
574. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) g. Piutang dan pembiayaan syariah (lanjutan) Piutang murabahah pada awalnya diukur pada nilai wajar ditambah dengan biaya transaksi yang dapat diatribusikan secara langsung dan merupakan biaya tambahan untuk memperoleh aset keuangan tersebut dan setelah pengakuan awal diukur pada biaya perolehan diamortisasi menggunakan metode margin efektif dikurangi dengan cadangan kerugian penurunan nilai. g. Sharia receivables and financing (continued) Murabahah receivables initially measured at fair value plus direct attributable transaction cost and is an additional cost to obtain the respected financial assets, and after the initial recognition murabahah receivables are measured at amortized cost using the effective margin method less any allowance for impairment losses. Piutang murabahah dikategorikan sebagai pinjaman yang diberikan dan piutang (loan and receivables). Sedangkan pembiayaan murabahah berdasarkan perjanjian penerusan pembiayaan (channelling) atau pembiayaan murabahah kelolaan diakui sebagai "pembiayaan yang diberikan" dan dikategorikan sebagai loan and receivables apabila Bank menanggung risiko atas penyaluran pembiayaan tersebut. Murabahah receivables categorized is loan and receivables. And murabahah based on channeling agreement or murabahah managed being recognized as "sharia financing" and categorized as loan and receivables, if Bank assumed risk of channelling. Rahn merupakan transaksi menggadaikan barang atau harta dari nasabah kepada Bank dengan uang sebagai gantinya. Barang atau harta yang digadaikan tersebut dinilai sesuai dengan harga pasar dikurangi persentase tertentu dan sebagai imbalannya Bank mendapatkan ujrah (imbalan) dan diakui pada saat diterima. Rahn is the exchange of goods or assets from customers to the bank for money. Goods or the mortgaged property is valued in accordance with the market price minus a certain percentage as the Bank’s fees for the Bank to obtain ujrah (benefits) and is recognized when received. Qardh adalah pinjam meminjam dana tanpa imbalan yang diperjanjikan dengan liabilitas pihak meminjam mengembalikan pokok pinjaman secara sekaligus atau cicilan dalam jangka waktu tertentu. Qardh is a loan/borrowing funds without any agreed consideration wherein the borrower has the obligation to return the principal of the loan at lump sum or on instalment over a certain period. h. Identifikasi dan pengukuran penurunan nilai aset keuangan Penurunan nilai aset keuangan PSAK 71 mengharuskan cadangan kerugian diakui sebesar kerugian kredit ekspektasian 12 bulan (12month ECL) atau kerugian kredit ekspektasian sepanjang umur aset keuangan (lifetime ECL). Lifetime ECL adalah kerugian kredit ekspektasian yang berasal dari semua kemungkinan kejadian gagal bayar sepanjang umur ekspektasian suatu instrumen keuangan, sedangkan ECL 12 bulan adalah porsi dari kerugian kredit ekspektasian yang berasal dari kemungkinan kejadian gagal bayar dalam 12 bulan setelah tanggal pelaporan. h. Identification and measurement of impairment on financial assets Impairment on financial assets PSAK 71 requires a loss allowance to be recognised at an amount equal to either 12-month expected credit losses (ECL) or lifetime ECLs. Lifetime ECLs are the ECLs that result from all possible default events over the expected life of a financial instrument, whereas 12month ECLs are the portion of ECLs that result from default events that are possible within the 12 months after reporting date. Kerugian kredit ekspektasian atau Expected Credit Losses (ECL) diakui untuk seluruh instrumen utang keuangan, komitmen pinjaman dan jaminan keuangan yang diklasifikasikan sebagai held to collect/held to collect and sell dan memiliki arus kas SPPI. Kerugian kredit ekspektasian tidak diakui untuk instrumen ekuitas yang ditetapkan sebagai FVOCI. Expected Credit Losses (ECL) are recognised for all financial debt instruments, loan commitments and financial guarantees that are classified as held to collect/held to collect and sell and have cash flows that are solely payments of principal and interest. Expected credit losses are not recognised for equity instruments designated at FVOCI. 23
575. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) h. Identifikasi dan pengukuran penurunan nilai aset keuangan (lanjutan) Penurunan nilai aset keuangan (lanjutan) Bank menggunakan model yang kompleks yang menggunakan matriks probability of default (PD), loss given default (LGD) dan exposure at default (EAD), yang didiskontokan menggunakan suku bunga efektif. h. Identification and measurement of impairment on financial assets (continued) Impairment on financial assets (continued) The Bank primarily uses sophisticated models that utilise the probability of default (PD), loss given default (LGD) and exposure at default (EAD) metrics, discounted using the effective interest rate. - Probability of Default (PD) Probabilitas yang timbul di suatu waktu dimana debitur mengalami gagal bayar, dikalibrasikan sampai dengan periode 12 bulan dari tanggal laporan (Stage 1) atau sepanjang umur (Stage 2 dan 3) dan digabungkan pada dampak asumsi ekonomi masa depan yang memiliki risiko kredit. PD diestimasikan pada point in time dimana hal ini berfluktuasi sejalan dengan siklus ekonomi. - - Loss Given Default (LGD) Kerugian yang diperkirakan akan timbul dari debitur yang mengalami gagal bayar dengan menggabungkan dampak dari asumsi ekonomi masa depan yang relevan (jika ada) dimana hal ini mewakili perbedaan antara arus kas kontraktual yang akan jatuh tempo dengan arus kas yang diharapkan untuk diterima. Bank mengestimasikan LGD berdasarkan data historis dari tingkat pemulihan dan memperhitungkan pemulihan yang berasal dari jaminan terhadap aset keuangan dengan mempertimbangkan asumsi ekonomi di masa depan jika relevan. - - Exposure at Default (EAD) Perkiraan nilai eksposur neraca pada saat gagal bayar dengan mempertimbangkan bahwa perubahan ekspektasi yang diharapkan selama masa eksposur. Hal ini menggabungkan dampak penarikan fasilitas yang committed pembayaran pokok dan bunga, amortisasi dan pembayaran dipercepat, bersama dengan dampak asumsi ekonomi masa depan jika relevan. - 24 Probability of Default (PD) The probability at a point in time that a counterparty will default, calibrated over up to 12 months from the reporting date (Stage 1) or over the lifetime of the product (Stage 2 and 3) and incorporating the impact of forward-looking economic assumptions that have an effect on credit risk. PD is estimated at a point in time that means it will fluctuate in line with the economic cycle. Loss Given Default (LGD) The loss that is expected to arise on default, incorporating the impact of relevant forward looking economic assumptions (if any), which represents the difference between the contractual cash flows due and those that the Bank expects to receive. The Bank estimates LGD based on the historical recovery rates and considers the recovery of any collateral that is integral to the financial assets, taking into account forward looking economic assumptions if relevant. Exposure at Default (EAD) The expected balance sheet exposure at the time of default, taking into account that expected change in exposure over the lifetime of the exposure. This incorporates the impact of drawdowns of committed facilities, repayments of principal and interest, amortisation and prepayments, together with the impact of forward looking economic assumptions where relevant.
576. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) h. Identifikasi dan pengukuran penurunan nilai aset keuangan (lanjutan) Penurunan nilai aset keuangan (lanjutan) Kerugian kredit ekspektasian 12 bulan (Stage 1) ECL diakui pada saat pengakuan awal instrumen keuangan dan merepresentasikan kekurangan kas sepanjang umur aset yang timbul dari kemungkinan gagal bayar di masa yang akan datang dalam kurun waktu dua belas bulan sejak tanggal pelaporan. ECL terus ditentukan oleh dasar ini sampai timbul peningkatan risiko kredit yang signifikan pada instrumen tersebut atau instrumen tersebut telah mengalami penurunan nilai kredit. Jika suatu instrumen tidak lagi dianggap menunjukkan peningkatan risiko kredit yang signifikan, maka ECL dihitung kembali berdasarkan basis dua belas bulan. h. Identification and measurement of impairment on financial assets (continued) Impairment on financial assets (continued) 12-month expected credit losses (Stage 1) ECL are recognised at the time of initial recognition of a financial instrument and represent the lifetime cash shortfalls arising from possible default events up to twelve months into the future from the reporting date. ECL continue to be determined on this basis until there is either a significant increase in the credit risk of an instrument or the instrument becomes creditimpaired. If an instrument is no longer considered to exhibit a significant increase in credit risk, ECL will revert to being determined on a 12-month basis. Peningkatan risiko kredit yang signifikan (Stage 2) Jika aset keuangan mengalami peningkatan risiko kredit yang signifikan (SICR) sejak pengakuan awal, kerugian kredit ekspektasian diakui atas kejadian gagal bayar yang mungkin terjadi sepanjang umur aset. Peningkatan signifikan dalam risiko kredit dinilai dengan membandingkan risiko gagal bayar atas eksposur pada tanggal pelaporan dengan risiko gagal bayar saat pengakuan awal (setelah memperhitungkan perjalanan waktu dari akun tersebut). Signifikan tidak berarti signifikan secara statistik, juga tidak dinilai dalam konteks perubahan dalam ECL. Perubahan atas risiko gagal bayar dinilai signifikan atau tidak, dinilai menggunakan faktor kuantitatif. Aset keuangan dengan tunggakan 30 hari atau lebih dan tidak mengalami penurunan nilai akan selalu dianggap telah mengalami peningkatan risiko kredit yang signifikan. Significant increase in credit risk (Stage 2) If a financial asset experiences a significant increase in credit risk (SICR) since initial recognition, an expected credit loss provision is recognised for default events that may occur over the lifetime of the asset. Significant increase in credit risk is assessed by comparing the risk of default of an exposure at the reporting date to the risk of default at origination (after taking into account the passage of time). Significant does not mean statistically significant nor is it assessed in the context of changes in ECL. Whether a change in the risk of default is significant or not is assessed using quantitative factors. Financial assets that are 30 or more days past due and not credit impaired will always be considered to have experienced a significant increase in credit risk. Khusus untuk debitur yang terkena dampak COVID-19 dan dalam program restrukturisasi COVID-19, maka untuk perhitungan ECL tidak secara otomatis memicu peningkatan risiko kredit yang signifikan. Specifically for debtors impacted by COVID-19 and under COVID-19 restructuring program, in term of the ECL calculation, it may not automatically trigger a significant increase in credit risk. 25
577. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) h. Identifikasi dan pengukuran penurunan nilai aset keuangan (lanjutan) Penurunan nilai aset keuangan (lanjutan) Eksposur yang mengalami penurunan nilai kredit atau gagal bayar (Stage 3) Aset keuangan yang mengalami penurunan nilai (atau gagal bayar) merupakan aset yang setidaknya telah memiliki tunggakan lebih dari 90 hari atas pokok dan/atau bunga. Aset keuangan juga dianggap mengalami penurunan nilai kredit dimana debitur kemungkinan besar tidak akan membayar dengan terjadinya satu atau lebih kejadian yang teramati yang memiliki dampak menurunkan jumlah estimasi arus kas masa depan dari aset keuangan tersebut. Cadangan kerugian penurunan nilai terhadap aset keuangan yang mengalami penurunan nilai ditentukan berdasarkan penilaian terhadap arus kas yang dapat dipulihkan berdasarkan sejumlah skenario, termasuk realisasi jaminan yang dimiliki jika memungkinkan. ECL akan mencerminkan rata-rata tertimbang dari skenario berdasarkan probabilitas dari skenario yang relevan untuk terjadi. Cadangan kerugian penurunan nilai merupakan selisih antara nilai sekarang dari arus kas yang diperkirakan akan dipulihkan, didiskontokan pada suku bunga efektif awal, dan nilai tercatat bruto instrumen sebelum penurunan nilai kredit. h. Identification and measurement of impairment on financial assets (continued) Impairment on financial assets (continued) Credit impaired (or defaulted) exposures (Stage 3) Periode yang diperhitungkan ketika mengukur kerugian kredit ekspektasian adalah periode yang lebih pendek antara umur ekspektasian dan periode kontrak aset keuangan. Umur ekspektasian dapat dipengaruhi oleh pembayaran dimuka dan periode kontrak maksimum melalui opsi perpanjangan kontrak. Untuk portofolio revolving tertentu, umur ekspektasian dinilai sepanjang periode dimana Bank terekspos dengan risiko kredit (berdasarkan durasi waktu yang dibutuhkan untuk fasilitas kredit ditarik), bukan sepanjang periode kontrak. The period considered when measuring expected credit loss is the shorter of the expected life and the contractual term of the financial asset. The expected life may be impacted by prepayments and the maximum contractual term by extension options. For certain revolving portfolios, including credit cards, the expected life is assessed over the period that the Bank is exposed to credit risk (which is based on the length of time it takes for credit facilities to be withdrawn) rather than the contractual term. Untuk aset yang diukur pada biaya perolehan diamortisasi, saldo di neraca mencerminkan aset bruto dikurangi kerugian kredit ekspektasian. Untuk instrumen utang dalam kategori FVOCI, saldo di neraca mencerminkan nilai wajar dari instrumen, dengan cadangan kerugian kredit ekspektasian dibukukan terpisah sebagai cadangan pada pendapatan komprehensif lain. For assets measured at amortised cost, the balance sheet amount reflects the gross asset less the expected credit losses. For debt instruments held at FVOCI, the balance sheet amount reflects the instrument's fair value, with the expected credit loss allowance held as a separate reserve within other comprehensive income. Financial assets that are credit impaired (or in default) represent those that are at least 90 days past due in respect of principal and/or interest. Financial assets are also considered to be credit impaired where the debtors are unlikely to pay on the occurrence of one or more observable events that have a detrimental impact on the estimated future cash flows of the financial asset. Loss provisions against credit impaired financial assets are determined based on an assessment of the recoverable cash flows under a range of scenarios, including the realisation of any collateral held where appropriate. The ECL will reflect weighted average of the scenarios based on the probability of the relevant scenario to occur. The loss provisions held represent the difference between the present value of the cash flows expected to be recovered, discounted at the instrument's original effective interest rate, and the gross carrying value of the instrument prior to any credit impairment. 26
578. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) h. Identifikasi dan pengukuran penurunan nilai aset keuangan (lanjutan) Penurunan nilai aset keuangan (lanjutan) Eksposur yang mengalami penurunan nilai kredit atau gagal bayar (Stage 3) (lanjutan) h. Identification and measurement of impairment on financial assets (continued) Impairment on financial assets (continued) Credit impaired (or defaulted) exposures (Stage 3) (continued) Untuk menentukan kerugian kredit ekspektasian komponen-komponen ini akan diperhitungkan secara bersama-sama dan didiskontokan ke tanggal laporan keuangan menggunakan diskonto berdasarkan suku bunga efektif. To determine the expected credit loss, these components are multiplied together and discounted to the balance sheet date using the effective interest rate as the discount rate. Ketika ada sejumlah kewajiban debitur yang dianggap tidak bisa diselesaikan, maka cadangan kerugian penurunan nilai kredit Stage 3 akan dibuat. Cadangan kerugian penurunan nilai Stage 3 ini adalah selisih antara jumlah pinjaman yang tercatat dan probabilitas tertimbang nilai sekarang dari estimasi arus kas masa depan yang telah dihitung menggunakan tiga skenario (antara lain dari hasil penyelesaian terbaik, terburuk atau yang paling mungkin) dimana Bank akan memberikan bobot probabilitas individu untuk setiap skenario pemulihan yang diidentifikasi berdasarkan rencana workout untuk masing-masing debitur individu. Proyeksi arus kas juga mencakup jaminan yang dapat direalisasi, nilai-nilai yang digunakan akan memperhitungkan dampak dari informasi ekonomi di masa mendatang (forward looking) . Keadaan dari masing-masing debitur secara individu dipertimbangkan ketika memperkirakan arus kas masa depan dan kapan penyelesaian kewajiban diterima dengan memasukan unsur pertimbangan yang signifikan. Where any amount is considered irrecoverable, a Stage 3 credit impairment provision is raised. This Stage 3 provision is the difference between the loan carrying amount and the probability weighted present value of estimated future cash flows, reflecting minimum 3 scenarios (among others typically the best, worst or most likely recovery outcomes) where the Bank assigns individual probability weighting for each recovery scenario that has been identified based on the workout plan for each individual debtors. The cash flows projection include realisable collateral, the values used will incorporate the impact of forward looking economic information. The individual circumstances of each debtor are considered when estimates future cash flows and timing of future recoveries which involve significant judgment. Kerugian kredit ekspektasian atas komitmen kredit yang diberikan dan jaminan keuangan diakui pada liabilitas lain-lain. Jika instrumen keuangan mencakup komponen aset keuangan dan komitmen yang belum ditarik dan tidak dapat dipisahkan atas kerugian kredit ekspektasian pada komponen ini, jumlah kerugian kredit atas komitmen tersebut diakui bersamaan dengan kerugian kredit atas aset keuangan. Dalam kondisi jumlah kerugian kredit ekspektasian gabungan melebihi jumlah tercatat bruto dari aset keuangan, maka kerugian kredit ekspektasian diakui sebagai liabilitas lain-lain. Expected credit loss on loan commitments and financial guarantees is recognised as other liabilities. Where a financial instrument includes both financial asset and an undrawn commitment and it is not possible to separately identify the expected credit loss on these components, expected credit loss amounts on the loan commitment are recognised together with expected credit loss amounts on the financial asset. To the extent the combined expected credit loss exceeds the gross carrying amount of the financial asset, the expected credit loss is recognised as other liabilities. 27
579. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) i. Efek-efek untuk tujuan investasi Efek-efek untuk tujuan investasi terdiri dari Surat Utang Negara (SUN) dan Obligasi Korporasi. i. Investment securities Investment securities consist of Government Debenture Debt (SUN) and Corporate Bonds. Efek-efek untuk tujuan investasi diklasifikasikan ke dalam kelompok biaya perolehan diamortisasi. Investment maturity. securities are classified as held-to- Setelah pengakuan awal, investasi diukur pada biasa perolehan diamortisasi dengan menggunakan metode suku bunga efektif. Subsequently, investment measured at amortised cost using effective interest rate method. j. Aset tetap dan penyusutan Bank menerapkan PSAK 16 (penyesuaian 2015), "Aset Tetap". j. Fixed assets and depreciation The Bank implemented PSAK 16 (adjustment 2015), "Fixed Assets". Aset tetap dinyatakan sebesar biaya perolehan dikurangi akumulasi penyusutan dan rugi penurunan nilai (jika ada). Biaya perolehan termasuk biaya penggantian bagian aset tetap saat biaya tersebut terjadi, jika memenuhi kriteria pengakuan. Fixed assets are stated at cost less accumulated depreciation and impairment loss (if any). Cost includes the replacement cost of a part of the fixed assets when the expenditure meets the criteria for recognition. Pada saat inspeksi yang signifikan dilakukan, biaya inspeksi itu diakui ke dalam jumlah tercatat (carrying amount) aset tetap sebagai suatu penggantian jika memenuhi kriteria pengakuan. Semua biaya pemeliharaan dan perbaikan yang tidak memenuhi kriteria pengakuan diakui dalam laporan laba rugi dan penghasilan komprehensif lain. Pada setiap akhir tahun buku, nilai residu, umur manfaat, dan metode penyusutan ditelaah kembali dan jika sesuai dengan keadaan, disesuaikan secara prospektif. When a significant inspection of the asset is performed, the cost of inspection is capitalized as part of the replacement cost of the asset’s carrying amount, if the criteria for recognition are met. All maintenance and repair costs which do not fulfil the capitalization criteria, are recognized in the statements of profit or loss and other comprehensive income. At each financial year end, the assets’ residual values, useful lives and methods of depreciation are reviewed, and adjusted prospectively as appropriate. Tanah tidak disusutkan. Penyusutan bangunan dihitung dengan menggunakan metode garis lurus dan penyusutan aset tetap selain bangunan dihitung dengan menggunakan metode saldo menurun ganda untuk mengalokasikan harga perolehan atau nilai setelah penilaian kembali mencapai nilai sisa sepanjang estimasi masa manfaatnya sebagai berikut: Land is not depreciated. Depreciation on buildings are calculated on the straight-line method and depreciation on fixed assets other than buildings are calculated on the double declining balance method to allocate their cost or revalued amount to their residual values over their estimated useful lives as follows: Tahun/Year Bangunan Kendaraan Inventaris kantor Perpustakaan 20 4-8 4-8 8 28 Buildings Vehicles Office equipment Library
580. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) j. Aset tetap dan penyusutan (lanjutan) Biaya pengurusan hak legal atas tanah ketika tanah diperoleh pertama kali diakui sebagai bagian biaya perolehan tanah dan tidak diamortisasi, kecuali terdapat bukti yang mengindikasikan bahwa perpanjangan atau pembaruan hak atas tanah tersebut kemungkinan besar atau pasti tidak diperoleh. Sedangkan biaya perpanjangan atau pembaruan hak legal atas tanah diakui sebagai aset takberwujud dan diamortisasi menggunakan metode garis lurus selama periode yang lebih pendek antara hak atas tanah atau umur ekonomis tanah. j. Fixed assets and depreciation (continued) Costs relating with acquisition of legal titles on the land rights are recognised as part of acquisition cost of land and not amortised, except there is evidence which indicates that the extension or renewal of land rights is probable or certainly cannot be obtained. While costs of extension or renewal of legal titles on the land rights are deferred and recognised as intangible assets and amortised using the straight-line method over the legal term of the land rights or economic life of the land, whichever is shorter. Apabila nilai tercatat aset lebih besar dari nilai yang dapat diperoleh kembali, nilai tercatat aset diturunkan menjadi sebesar nilai yang dapat diperoleh kembali, yang ditentukan sebagai nilai tertinggi antara harga jual neto dan nilai yang dipakai. When the carrying amount of an asset is greater than its estimated recoverable amount, it is written down to its recoverable amount, which is determined as the higher of the net selling price or value in use. Apabila aset tetap tidak digunakan lagi atau dijual, maka nilai perolehan dan akumulasi penyusutannya dihapuskan dari akun tersebut. Keuntungan atau kerugian yang terjadi diakui dalam laporan laba rugi dan penghasilan komprehensif lain. When fixed assets are retired or disposed of, their costs and the related accumulated depreciation are derecognized from the accounts. Any resulting gain or loss is recognized in the statements of profit or loss and other comprehensive income. Akumulasi biaya konstruksi aset tetap dikapitalisasi dan dicatat sebagai “Aset dalam Penyelesaian”. Biaya tersebut direklasifikasi ke akun aset tetap yang terkait pada saat proses konstruksi atau pemasangan telah selesai. The accumulated costs of construction of fixed assets are capitalized and recognized as “Assets under Construction”. These costs are reclassified to the related fixed asset account when the construction or installation is completed. PSAK 48 (revisi 2014), “Penurunan Nilai Aset”, mensyaratkan manajemen Bank untuk menelaah nilai aset untuk setiap penurunan dan penghapusan ke nilai wajar jika keadaan menunjukkan bahwa nilai tercatat tidak bisa diperoleh kembali. Di lain pihak, pemulihan kerugian penurunan nilai diakui apabila terdapat indikasi bahwa penurunan nilai tersebut tidak lagi terjadi. Penurunan (pemulihan) nilai aset diakui sebagai beban (pendapatan) pada laporan laba rugi dan penghasilan komprehensif lain periode berjalan. In compliance with PSAK 48 (revised 2014), “Impairment in Asset Value”, asset values are reviewed for any impairment and possible write-down to their fair values whenever events or changes in circumstances indicate that the carrying value may not be fully recovered. On the other hand, a reversal of an impairment loss is recognized whenever there is indication that the asset is not impaired anymore. The amount of impairment loss (reversal of impairment loss) is recognized in the\ current period’s statements of profit or loss and other comprehensive income. Jika nilai tercatat aset melebihi taksiran jumlah yang dapat diperoleh kembali dari aset tetap tersebut, nilai tercatat aset tetap harus diturunkan menjadi nilai yang dapat diperoleh kembali dari aset tetap tersebut. When carrying value exceeds this estimated recoverable amount, assets are written down to their recoverable amounts. 29
581. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) k. Aset takberwujud dan amortisasi Aset takberwujud terdiri dari perangkat lunak dan hak legal tanah. k. Intangible assets and amortization Intangible assets consist of software and land right. Aset takberwujud diakui jika, dan hanya jika, biaya perolehan aset tersebut dapat diukur secara andal dan kemungkinan besar Bank akan memperoleh manfaat ekonomis masa depan dari aset tersebut. Intangible assets is recognized only when its cost can be measured reliably and it is probable that expected future benefits that are attributable to it will flow to the Bank. Perangkat lunak Perangkat lunak yang bukan merupakan bagian integral dari perangkat keras yang terkait dicatat sebagai aset takberwujud dan dinyatakan sebesar nilai tercatat, yaitu sebesar harga perolehan dikurangi dengan akumulasi amortisasi. Software Software which is not an integral part of a related hardware is recorded as intangible asset and stated at carrying amount, which is cost less accumulated amortization. Biaya perolehan perangkat lunak terdiri dari seluruh pengeluaran yang dapat dikaitkan langsung dalam persiapan perangkat lunak tersebut sehingga siap digunakan sesuai dengan tujuannya. Cost of software consists of all expenses directly attributable to the preparation of such software cost, into ready to be used for their intended purpose. Pengeluaran setelah perolehan perangkat lunak dapat ditambahkan pada biaya perolehan perangkat lunak atau dikapitalisasi sebagai perangkat lunak hanya jika pengeluaran tersebut menambah manfaat ekonomis masa depan dari perangkat lunak yang bersangkutan sehingga menjadi lebih besar dari standar kinerja yang diperkirakan semula. Pengeluaran yang tidak menambah manfaat ekonomis masa depan dari perangkat lunak diakui sebagai beban pada saat terjadinya. Subsequent expenditure on software is capitalized only when it increases the future economic benefits of the software, so that it becomes larger than originally expected performance standards. Expenditure with no addition of future economic benefits from the software is directly recognized as expenses when incurred. Perangkat lunak diamortisasi dengan menggunakan metode saldo menurun ganda selama estimasi umur manfaatnya, yaitu 4 tahun. Software is amortized by using double declining balance method over the estimated useful life of software, which is 4 years. Amortisasi perangkat lunak diakui dalam laporan laba rugi dan penghasilan komprehensif lain, sejak tanggal perangkat lunak tersebut tersedia untuk dipakai sampai berakhirnya masa manfaat dari perangkat lunak tersebut. Amortization is recognized in the statements of profit or loss and other comprehensive income from the date that is available for use until the economic benefits of software is ended. Hak legal tanah Biaya pengurusan perpanjangan atau pembaruan legal hak atas tanah diakui sebagai aset takberwujud dan diamortisasi sepanjang umur hukum hak atau umur ekonomis tanah, mana yang lebih pendek menggunakan metode garis lurus. Land right Extension or renewal of the maintenance cost of legal rights over land recognized as an intangible asset and amortized over the life of legal rights or economic life of the land, whichever is shorter using the straight-line method. 30
582. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) l. Aset lain-lain Aset lain-lain antara lain terdiri dari uang muka, beban dibayar di muka, piutang bunga, persediaan materai dan barang cetakan, tagihan ATM, jaminan dan lainlain. l. Other assets Other assets consist of advance payments, prepaid expenses, interests receivable, postage and supplies, ATM receivable, security deposit and others. Beban dibayar di muka diamortisasi selama masa manfaat masing-masing beban dengan menggunakan metode garis lurus. Prepaid expenses are amortized during the useful life of each cost using the straight-line method. m. Liabilitas segera Liabilitas segera merupakan liabilitas Bank yang harus segera dibayarkan kepada pihak lain berdasarkan kontrak atau perintah dari pihak yang mempunyai kewenangan untuk itu. Liabilitas segera diklasifikasikan sebagai liabilitas keuangan yang diukur dengan biaya perolehan diamortisasi. m. Liabilities immediately payable Liabilities immediately payable represent obligations to third parties based on contract or order by those having authority that have to be settled immediately. Obligation due Immediately is classified as financial liabilities measured at amortized cost. n. Simpanan dari nasabah Simpanan dari nasabah adalah dana yang dipercayakan oleh masyarakat (selain bank) kepada Bank berdasarkan perjanjian penyimpanan dana. Termasuk dalam akun ini adalah giro, tabungan, deposito berjangka dan bentuk lain yang dapat dipersamakan dengan itu. n. Deposits from customers Deposits from customers are the funds placed by customers (excluding banks) with Bank based on fund deposit agreements. Included in this account are current accounts, savings deposits, time deposits and other forms which are similar. Giro merupakan simpanan dari nasabah yang dapat digunakan sebagai alat pembayaran, yang penarikannya dapat dilakukan setiap saat melalui cek atau dengan cara pemindahbukuan dengan bilyet giro dan sarana perintah pembayaran lainnya. Current accounts represent customers’ funds which can be used as payment instruments, and which can be withdrawn by the depositors at any time through cheque writing, or transfers between accounts using cheque and other orders of payment or transfer. Tabungan merupakan simpanan dari nasabah yang penarikannya hanya dapat dilakukan melalui counter dan ATM atau dengan cara pemindahbukuan jika memenuhi persyaratan yang disepakati, tetapi penarikan tidak dapat dilaksanakan dengan menggunakan cek atau instrumen setara lainnya. Savings deposits represent deposits of customers that may only be withdrawn over the counter and via ATMs or funds transfers when certain agreed conditions are met, but which may not be withdrawn by cheque or other equivalent instruments. Giro wadiah merupakan giro wadiah yad adhdhamanah yakni titipan dana dalam bentuk giro pihak lain, dimana pemilik dana mendapatkan bonus berdasarkan kebijakan Bank. Giro wadiah dicatat sebesar nilai titipan pemegang giro wadiah. (i) Wadiah deposit is a wadiah yad adh-dhamanah deposits in which the depositor is entitled to receive bonus income based on the policy of Bank. Wadiah demand deposits are stated at the amount payable to customers. (ii) Dana Syirkah Temporer dalam bentuk tabungan mudharabah yang merupakan simpanan dana pihak lain yang memberikan kepada pemilik dana berupa imbalan bagi hasil dari pendapatan atas penggunaan dana tersebut dengan nisbah yang ditetapkan dan disetujui sebelumnya. Tabungan mudharabah dicatat sebesar nilai simpanan dari nasabah. (ii) Temporary Shirkah funds in the form of mudharabah savings entitles the depositor to receive a share of income in return for the usage of the funds in accordance with the defined terms (nisbah). Mudharabah savings deposits are stated at the amount payable to customers. (i) 31
583. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) n. Simpanan dari nasabah (lanjutan) (iii) Dana Syirkah Temporer dalam bentuk deposito berjangka mudharabah merupakan simpanan dana pihak lain yang memberikan pemilik dana imbalan bagi hasil dari pendapatan atas penggunaan dana tersebut sesuai dengan nisbah yang ditetapkan dan disetujui sebelumnya. Deposito mudharabah dicatat sebesar nilai nominal. n. Deposits from customers (continued) (iii) Temporary Shirkah funds in the form of mudharabah time deposit entitles the depositor to receive a share of income for the usage of the funds in accordance with the defined terms (nisbah). Mudharabah time deposits are stated at their nominal amounts. Simpanan dari nasabah diklasifikasikan sebagai liabilitas keuangan dan diukur pada biaya perolehan diamortisasi menggunakan suku bunga efektif kecuali simpanan dan dana syirkah temporer yang dinyatakan sebesar liabilitas Bank kepada nasabah. Biaya tambahan yang dapat diatribusikan secara langsung dengan perolehan simpanan dari nasabah dikurangkan dari jumlah simpanan yang diterima. Deposits from customers are classified as financial liabilities and measured at amortized cost using the effective interest rate except for deposits and temporary syirkah fund that are stated as the Bank’s liability to the customers. Incremental costs directly attributable to the acquisition of deposits from customers are deducted from the amount of deposits. o. Simpanan dari bank lain Simpanan dari bank lain terdiri dari liabilitas terhadap bank lain dalam bentuk tabungan, giro, call money yang jatuh tempo menurut perjanjian tidak lebih dari 90 hari dan deposito berjangka. o. Deposits from other banks Deposits from other banks represent liabilities to other banks, in the form of savings deposits, current accounts, call money with original maturities of 90 days or less and time deposits. Di dalam simpanan dari bank lain termasuk simpanan syariah dalam bentuk dana syirkah temporer berupa tabungan mudharabah. Deposits from other banks include sharia deposits in the form of temporary syirkah fund which consists of mudharabah savings. Simpanan dari bank lain diklasifikasikan sebagai liabilitas yang diukur pada biaya perolehan diamortisasi, yang pada awalnya diakui pada nilai wajar pada pengakuan awal dan selanjutnya diukur pada biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif kecuali simpanan syariah yang dinyatakan sebesar nilai liabilitas Bank kepada nasabah. Biaya perolehan diamortisasi dihitung dengan memperhitungkan adanya diskonto atau premi terkait dengan pengakuan awal simpanan dari bank lain dan biaya transaksi yang merupakan bagian yang tidak terpisahkan dari suku bunga efektif. Deposits from other banks are classified as liabilities measured at amortized cost, which are initially recognized at fair value and subsequently are measured at amortized cost using the effective interest rate method except sharia deposits which are stated at the amounts payable by Bank to the customers. Amortized cost is calculated by taking into account any discount or premium related to the initial recognition of deposits from other banks and transaction costs that are an integral part of the effective interest rate. p. Pinjaman yang diterima Pinjaman diterima merupakan dana yang diterima dari bank lain, Bank Indonesia atau pihak lain dengan kewajiban pembayaran kembali sesuai dengan persyaratan perjanjian pinjaman, kecuali dana kelolaan. p. Borrowings Borrowings are funds received from other bank, Bank Indonesia or other parties with payment obligation based on borrowings agreements, except managed funds. 32
584. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) p. Pinjaman yang diterima (lanjutan) Pinjaman yang diterima diklasifikasikan sebagai liabilitas yang diukur pada biaya perolehan diamortisasi, yang pada awalnya dinyatakan sebesar nilai wajar dan kemudian dinyatakan sebesar biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif. Biaya perolehan diamortisasi dihitung dengan memperhitungkan adanya diskonto atau premi terkait dengan pengakuan awal pinjaman diterima dan biaya transaksi yang merupakan bagian yang tidak terpisahkan dari suku bunga efektif. p. Borrowings (continued) Borrowings are classified as liabilities measured at amortized cost which are initially recognized at fair value and subsequently measured at amortized cost using the effective interest rate method. Amortized cost is calculated by taking into account any discount or premium related to the initial recognition of borrowings and transaction costs that are an integral part of the effective interest rate. q. Pendapatan dan beban bunga Konvensional Pendapatan bunga atas aset keuangan baik yang diukur dengan nilai wajar melalui penghasilan komprehensif lain atau biaya perolehan diamortisasi dan beban bunga atas seluruh liabilitas keuangan yang diukur dengan biaya perolehan diamortisasi, diakui pada laba rugi berdasarkan suku bunga efektif. q. Interest income and expense Conventional Interest income for financial assets held at either fair value through other comprehensive income or amortised cost and interest expense on all financial liabilities held at amortised cost are recognised in profit or loss using the effective interest method. Pendapatan bunga atas aset keuangan yang diukur dengan nilai wajar melalui penghasilan komprehensif lain atau biaya diamortisasi yang mengalami penurunan nilai setelah pengakuan awal (Stage 3) diakui berdasarkan suku bunga efektif kredit yang disesuaikan. Tingkat bunga ini dihitung dengan cara yang sama dalam perhitungan suku bunga efektif kecuali bahwa cadangan kerugian kredit ekspektasian dimasukkan dalam arus kas ekspektasian. Oleh karenanya, pendapatan bunga diakui atas aset keuangan dalam klasifikasi biaya perolehan diamortisasi termasuk kerugian kredit ekspektasian. Dalam kondisi risiko kredit atas aset keuangan Stage 3 mengalami perbaikan sehingga aset keuangan tidak lagi dipertimbangkan mengalami penurunan nilai, pengakuan pendapatan bunga dihitung berdasarkan nilai tercatat bruto aset keuangan. Interest income for financial assets that are either held at fair value through other comprehensive income or amortised cost that have become credit impaired subsequent to initial recognition (Stage 3) is recognised using the credit adjusted effective interest rate. This rate is calculated in the same manner as the effective interest rate except that expected credit losses are included in the expected cash flows. Interest income is therefore recognised on the amortised cost of the financial asset including expected credit losses. Should the credit risk on a Stage 3 financial asset improve such that the financial asset is no longer considered credit impaired, interest income recognition reverts to a computation based on the rehabilitated the carrying value of the financial asset gross. Syariah Pendapatan dan beban bunga termasuk pendapatan dan beban syariah. Pendapatan syariah terdiri dari marjin murabahah, pendapatan ijarah (sewa), bagi hasil pembiayaan mudharabah dan musyarakah serta pendapatan qardh. Beban syariah terdiri dari beban bagi hasil mudharabah dan beban bonus wadiah. Sharia Interest income and expense include sharia income and expense. Sharia income represents profit from murabahah margin, lease income from ijarah, profit sharing from mudharabah and musyarakah financing and income from qardh. Sharia expenses consist of mudharabah profit sharing expenses and wadiah bonus expenses. 33
585. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) q. Pendapatan dan beban bunga (lanjutan) Syariah (lanjutan) Pendapatan atas piutang murabahah menggunakan metode setara tingkat imbal hasil efektif (margin efektif). Margin efektif adalah margin yang secara tepat mendiskontokan estimasi pembayaran atau penerimaan kas di masa datang selama perkiraan umur dari piutang murabahah . Pada saat menghitung margin efektif, Bank mengestimasi arus kas di masa datang dengan mempertimbangkan seluruh persyaratan kontraktual dalam instrumen keuangan tersebut, tetapi tidak mempertimbangkan kerugian piutang di masa mendatang. Perhitungan ini mencakup seluruh pendapatan administrasi dan bentuk lain yang diterima oleh para pihak dalam kontrak yang merupakan bagian tak terpisahkan dari margin efektif, biaya transaksi dan seluruh premi atau diskon lainnya. q. Interest income and expense (continued) Sharia (continued) Income from murabahah receivables using the effective rate of return method (effective margin). Effective margin is the margin that precisely discounts the estimated future cash payments or receipts through the expected life of the murabahah receivables. When calculating the effective margin, Bank estimates the future cash flows considering all contractual terms of the financial instrument, but does not consider the loss of receivables in the future. This calculation includes all administration income fees and other forms accepted by the parties in the contract that are an inseparable part of the effective margin, transaction costs and all other premiums or discounts. Pendapatan ijarah diakui selama periode akad berdasarkan konsep akrual. Pendapatan bagi hasil pembiayaan mudharabah dan musyarakah diakui pada saat diterima atau dalam periode terjadinya hak bagi hasil sesuai porsi bagi hasil (nisbah) yang disepakati. Pendapatan dari transaksi qardh diakui pada saat diterima. Ijarah income are recognized over the period of the agreement based on accrual basis. Mudharabah and musyarakah income is recognized when cash is received or in a period where the right of revenue sharing is due based on agreed portion (nisbah). Qardh income is recognized upon receipt. Beban syariah merupakan bagi hasil untuk dana pihak ketiga dengan menggunakan prinsip bagi hasil berdasarkan porsi bagi hasil (nisbah) yang telah disepakati sebelumnya yang didasarkan pada prinsip mudharabah mutlaqah. Sharia expense represents revenue sharing for third party fund using the revenue sharing principle based on pre-determined nisbah in accordance with mudharabah mutlaqah principle. r. Pendapatan provisi dan komisi Pendapatan provisi dan komisi yang berkaitan langsung dengan kegiatan pinjaman, atau pendapatan provisi dan komisi yang berhubungan dengan jangka waktu tertentu, diamortisasi sesuai dengan jangka waktu kontrak menggunakan suku bunga efektif dan diklasifikasikan sebagai bagian dari pendapatan bunga pada laporan laba rugi dan penghasilan komprehensif lain. Untuk pinjaman yang dilunasi sebelum jatuh tempo, saldo pendapatan provisi dan komisi yang ditangguhkan, diakui pada saat pinjaman dilunasi. r. Fees and commissions income Fees and commission income directly related to lending activities, or fees and commission income which relate to a specific period, are amortized over the term of the underlying contract using effective interest method and classified as part of interest income in the statements of profit or loss and other comprehensive income. Unamortized fees and commission income relating to loans settled prior to maturity are recognized at the settlement date. Provisi dan komisi yang tidak berkaitan dengan kegiatan perkreditan dan atau jangka waktu perkreditan diakui sebagai pendapatan atau beban pada saat terjadinya transaksi. Commissions and fees not related to lending activities or loan periods are recognized as revenues and expenses at the time the transactions occur. Untuk pembiayaan syariah, provisi dan komisi diakui selama jangka waktu akad dengan metode garis lurus. For sharia financing, fees and commissions are recognized over the term of the contract with the straight-line method. 34
586. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) s. Sewa Pada tanggal permulaan kontrak, Bank menilai apakah kontrak merupakan atau mengandung sewa. Suatu kontrak merupakan atau mengandung sewa jika kontrak tersebut memberikan hak untuk mengendalikan penggunaan aset identifikasian selama suatu jangka waktu untuk dipertukarkan dengan imbalan. Bank dapat memilih untuk tidak mengakui aset hak-guna dan liabilitas sewa untuk: - Sewa jangka-pendek; dan - Sewa yang aset pendasarnya bernilai rendah Untuk menilai apakah kontrak memberikan hak untuk mengendalikan penggunaan aset identifikasian, Bank harus menilai apakah: s. Lease At the inception of a contract, the Bank assesses whether the contract is or contains a leases. A contract is or contains a leases if the contract conveys the right to control the use of an identified assets for a period of time in exchange for consideration. The Bank can choose not to recognise the right-of-use asset and lease liabilities for: - Short term lease; and - Low value asset To assess whether a contract conveys the right to control the use of an identified asset, the Bank shall assess whether: - Bank memiliki hak untuk mendapatkan secara substansial seluruh manfaat ekonomi dari penggunaan aset identifikasian; dan - The Bank has the right to obtain substantially all the economic benefit from use of the asset throughout the period of use; and - Bank memiliki hak untuk mengarahkan penggunaan aset identifikasian. Bank memiliki hak ini ketika Bank memiliki hak untuk pengambilan keputusan yang relevan tentang bagaimana dan untuk tujuan apa aset digunakan telah ditentukan sebelumnya dan: - The Bank has the right to direct the use of the asset. The Bank has described when it has a decision-making rights that are the most relevant to changing how and for what purpose the asset is used are predetermined: 1) Bank memiliki hak untuk mengoperasikan aset; 2) Bank telah mendesain aset dengan cara menetapkan sebelumnya bagaimana dan untuk tujuan apa aset akan digunakan selama periode penggunaan. 1) The Bank has the right to operate the asset; 2) The Bank has designed the asset in a way that predetermine how and for what purpose it will be used. Pada tanggal permulaan sewa, Bank mengakui aset hak-guna dan liabilitas sewa. Aset hak-guna diukur pada biaya perolehan, dimana meliputi jumlah pengukuran awal liabilitas sewa yang disesuaikan dengan pembayaran sewa yang dilakukan pada atau sebelum tanggal permulaan, ditambah dengan biaya langsung awal yang dikeluarkan. Aset hak-guna diamortisasi dengan menggunakan metode garis lurus sepanjang jangka waktu sewa. The Bank recognises a right-of-use asset and a leases liability at the leases commencement date. The right-ofuse asset is initially measured at cost, which comprises the initial amount of the leases liability adjusted for any leases payment made at or before the commencement date, plus any initial direct cost incurred. The right-of-use asset is amortised over the straight-line method throughout the lease term. Liabilitas sewa diukur pada nilai kini pembayaran sewa yang belum dibayar pada tanggal permulaan, didiskontokan dengan menggunakan suku bunga implisit dalam sewa atau jika suku bunga tersebut tidak dapat ditentukan, maka menggunakan suku bunga pinjaman inkremental. Pada umumnya, Bank menggunakan suku bunga pinjaman inkremental sebagai tingkat bunga diskonto. Pembayaran sewa dialokasikan menjadi bagian pokok dan biaya keuangan. Biaya keuangan dibebankan pada laba rugi selama periode sewa sehingga menghasilkan tingkat suku bunga periodik yang konstan atas saldo liabilitas untuk setiap periode. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that right cannot be readily determined, using incremental borrowing rate. Generally, the Bank uses its incremental borrowing rate as a discount rate. Each leases payment is allocated between the liability and finance cost. The finance cost is charged to profit or loss over the leases period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. 35
587. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) s. Sewa (lanjutan) s. Lease (continued) Jika sewa mengalihkan kepemilikan aset pendasar kepada Bank pada akhir masa sewa atau jika biaya perolehan aset hak-guna merefleksikan Bank akan mengeksekusi opsi beli, maka Bank menyusutkan aset hak-guna dari tanggal permulaan hingga akhir umur manfaat aset pendasar. Jika tidak, maka Bank menyusutkan aset hak-guna dari tanggal permulaan hingga tanggal yang lebih awal antara akhir umur manfaat aset hak-guna atau akhir masa sewa. If the leases transfers ownership of the underlying asset to the Bank by the end of the leases term or if the cost of the right-of-use asset reflects that the Bank will exercise a purchase option, the Bank depreciates the right-of-use asset from the commencement date to the end of the useful life of the underlying asset. Otherwise, the Bank depreciates the right-of-use asset from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the leases term. Modifikasi sewa Bank mencatat modifikasi sewa sebagai sewa terpisah jika: - modifikasi meningkatkan ruang lingkup sewa dengan menambahkan hak untuk menggunakan satu aset pendasar atau lebih; Leases modification The Bank account for a leases modification as a separate leases if both: - the modification increases the scope of the leases by adding the right to use one or more underlying assets; - imbalan sewa meningkat sebesar jumlah yang setara dengan harga tersendiri untuk peningkatan dalam ruang lingkup dan penyesuaian yang tepat pada harga tersendiri tersebut untuk merefleksikan kondisi kontrak tertentu. - the consideration for the leases increases by an amount commensurate with the standalone price for the increase in scope and any appropriate adjustments to that standalone price to reflect the circumstances of the particular contract. t. Perpajakan Pajak tangguhan dihitung dengan menggunakan tarif pajak yang berlaku atau secara substansi telah berlaku pada tanggal laporan posisi keuangan. Perubahan nilai tercatat aset dan liabilitas pajak tangguhan yang disebabkan oleh perubahan tarif pajak dibebankan pada tahun berjalan, kecuali untuk transaksi-transaksi yang sebelumnya telah langsung dibebankan atau dikreditkan ke ekuitas. t. Taxation Deferred tax is calculated at the tax rates that have been enacted or substantively enacted at statements of financial position date. Changes in the carrying amount of deferred tax assets and liabilities due to a change in tax rates are charged to current year operations, except to the extent that they relate to items previously charged or credited to equity. Semua perbedaan temporer antara jumlah tercatat aset dan liabilitas untuk pelaporan keuangan dengan dasar pengenaan pajaknya diakui sebagai pendapatan pajak tangguhan dengan metode liabilitas (liability method) . Tarif pajak yang berlaku saat ini dipakai untuk menentukan pajak tangguhan. Deferred income tax is provided, using the liability method, for temporary differences arising between the tax bases of assets and liabilities and their carrying values for financial reporting purposes. The effective tax rate is used to determine deferred tax. Aset pajak tangguhan diakui apabila besar kemungkinan bahwa jumlah laba fiskal pada masa mendatang akan memadai untuk dapat dikompensasi dengan aset pajak tangguhan yang diakui tersebut. A deferred tax asset is recognized to the extent that it is probable that future taxable profits will be available against which the deferred tax asset can be utilized. Koreksi terhadap liabilitas perpajakan dicatat pada saat diterimanya surat ketetapan, atau apabila diajukan permohonan keberatan atau banding, ketika hasil keberatan atau banding sudah ditetapkan. Amendments to taxation obligations are recorded when an assessment is received or, if objected or appealed against, when the results of the objection or appeal has been determined. 36
588. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) t. Perpajakan (lanjutan) Beban pajak kini ditentukan berdasarkan penghasilan kena pajak untuk tahun berjalan dan dihitung menggunakan tarif pajak yang berlaku. t. Taxation (continued) Current tax expense is determined based on the taxable income for the year and computed using prevailing tax rates. Bank menerapkan PSAK 46 (revisi 2014), yang mengharuskan Bank untuk memperhitungkan konsekuensi pajak kini dan pajak masa depan atas pemulihan di masa depan (penyelesaian) dari jumlah tercatat aset (liabilitas) yang diakui dalam laporan posisi keuangan, dan transaksi-transaksi serta peristiwa lain yang terjadi dalam periode berjalan yang diakui dalam laporan keuangan. The Bank applied PSAK 46 (revised 2014), which requires the Bank to account for the current and future tax consequences of the future recovery (settlement) of the carrying amount of assets (liabilities) that are recognized in the statements of financial position; and transactions and other events of the current period that are recognized in the financial statements. u. Imbalan kerja Bank menerapkan PSAK 24 (revisi 2013), "Imbalan Kerja", efektif sejak 1 Januari 2015, menggantikan PSAK 24 (revisi 2010): "Imbalan Kerja". Dengan diterapkan PSAK 24 (revisi 2013), maka Bank menghentikan penggunaan pendekatan koridor dalam perhitungan keuntungan dan kerugian aktuarial di periode pelaporan pada penghasilan komprehensif lain. u. Employee benefits The Bank implement PSAK 24 (revised 2013), "Employee benefit", effective January 1, 2015, change of PSAK 24 (revised 2010): "Employee Benefit". The Applied PSAK 24 (revised 2013), Bank which eliminates corridor approach in calculation actuarial gain and loss in reporting period other comprehensive income. Imbalan kerja jangka pendek Imbalan kerja jangka pendek seperti upah, iuran jaminan sosial, cuti jangka pendek dan imbalan nonmoneter lainnya diakui selama periode jasa diberikan. Imbalan kerja jangka pendek diukur sebesar jumlah yang tidak didiskontokan. Short-term employee benefits Short-term employee benefits such as wages, social security contributions, short-term compensated leaves and other non-monetary benefits are recognized during the period when services have been rendered. Short-term employee benefits are measured using undiscounted amounts. Program pensiun manfaat pasti Bank menyelenggarakan program pensiun manfaat pasti untuk seluruh karyawan tetapnya. Pendirian Dana Pensiun Bank Pembangunan Daerah Propinsi Daerah Istimewa Yogyakarta telah mendapatkan pengesahan dari Menteri Keuangan dengan Keputusan Menteri Keuangan No.KEP-187/KM.10/2007. Jumlah kontribusi untuk dana pensiun adalah sebesar 5% dari penghasilan karyawan bulanan dan donasi dari pihak bank sebesar 15,74% dari jumlah kontribusi bulanan. Defined benefit pension program The Company defined benefit pension program for all its permanent employees. The establishment of the Pension Fund of Bank Pembangunan Daerah Propinsi Daerah Istimewa Yogyakarta has been legalized by the Minister of Finance with Decree No.KEP187/KM.10/2007. Employees contribution to Pension Fund is 5% from monthly salary and the Bank donates 15.74% of the total monthly contribution. Beban manfaat pensiun meliputi beban jasa kini, keuntungan/kerugian atas kurtailment/penyelesaian, biaya bunga atas nilai kini kewajiban, dan penghasilan/biaya bunga atas nilai wajar aset program. Perhitungan kewajiban aktuaria menggunakan metode Projected Unit-Credit. The pension expenses consist of current service cost, gain/losses in curtailment, interest cost of present value liability, and income/expenses of interest of fair value asset program. The calculation of actuarial liabilities is determined using the Projected Unit-Credit method. 37
589. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) u. Imbalan kerja (lanjutan) Program pensiun manfaat pasti (lanjutan) u. Employee benefits (continued) Defined benefit pension program (continued) Dengan memperhatikan Keputusan Menteri Tenaga Kerja Republik Indonesia No.KEP-150/MEN/2000 tanggal 20 Juni 2000, tentang “Penyelesaian Pemutusan Hubungan Kerja dan Penetapan Uang Pesangon, Uang Penghargaan Masa Kerja dan Ganti Kerugian dari Perusahaan”, sebagaimana telah diubah dengan Keputusan Menteri Tenaga Kerja dan Transmigrasi Republik Indonesia No.KEP78/MEN/2001 tanggal 4 Mei 2001 dan memperhatikan pula Undang-Undang No.13/2003 “Ketenagakerjaan” tanggal 25 Maret 2003 untuk tahun 2020, sedangkan tahun 2021, Undang-Undang No.13/2003 tersebut telah diperbarui menggunakan UU Cipta Kerja No.11/2020 dan Peraturan Pemerintah No.35 Tahun 2021. Considering to the Minister of Manpower of the Republic of Indonesia Decree No.KEP-150/MEN /2000 dated June 20, 2000, about “Settlement of Termination of Work Contract and Determination of Separation Payment, Gratuity Award and Compensation from the Company”, which has been amended by the Minister of Manpower and Transmigration of the Republic of Indonesia Decree No.KEP-78/MEN/2001 dated May 4, 2001 and considering Labour Law No.13/2003 “Employment” dated March 25, 2003 for 2020, while in 2021, Law No.13/2003 has been updated using the Job Creation Law No. 11/2020 and Government Regulation No.35 of 2021. Program imbalan jangka panjang lainnya Diluar program pensiun imbalan pasti, Bank juga memberikan imbalan yang bersifat jangka panjang lainnya, yaitu cuti besar. Other long-term benefits program Other than the defined benefit pension program, the Bank also provides other long-term benefits, the leave benefits program. Sama seperti imbalan pensiun manfaat pasti, liabilitas dan beban pendanaan cuti besar dihitung oleh aktuaris independen dengan menggunakan metode projected unit credit. Similar to the defined benefit pension program, leave benefits program liabilities and expenses are calculated by independent actuaries using the projected unit credit method. Jasa produksi dan dana kesejahteraan Bank juga memberikan jasa produksi dan dana kesejahteraan kepada karyawan. Estimasi besarnya penyisihan tersebut ditentukan berdasarkan Peraturan Daerah No.2 Tahun 1993. Jika terdapat selisih antara jumlah yang dicadangkan dengan realisasinya, maka selisih tersebut dibebankan pada laba rugi dan penghasilan komprehensif lain tahun berjalan. Production services bonus and welfare fund Banks also provide production services bonus and welfare fund to employees. The estimated amount of the allowance is determined based on Municipal District Regulation No.2 Year 1993. If there is a difference between the amount that is reserved to the realization, then the excess is charged to the statement of profit or loss and other comprehensive income for the year. Bank juga memberikan jasa produksi kepada pengurus dan karyawan. Estimasi besarnya penyisihan tersebut ditentukan berdasarkan Akta Pernyataan Sirkuler Pemegang Saham No.17 tanggal 18 Agustus 2020 dan Surat Keputusan Direksi No.0318/KP 1006 tanggal 23 Desember 2020 dan Surat Keputusan Direksi No.0317/KP 1006 tanggal 23 Desember 2020. Banks also provide production services bonus to managements and employees. The estimated amount of the allowance is determined based on Deed of Shareholders Circular Statement No.17 dated August 18, 2020 and Letter of Decree of the Board of Directors No.0318/KP 1006 dated December 23, 2020 and Letter of Decree of the Board of Directors No.0317/KP 1006 dated December 23, 2020. 38
590. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) u. Imbalan kerja (lanjutan) Jasa pengabdian bagi Direksi dan Dewan Komisaris Bank memberikan jasa pengabdian kepada Direksi dan Dewan Komisaris pada setiap akhir masa jabatannya. Besarnya jasa pengabdian Direksi secara bersamasama ditetapkan maksimum 2,5% dari laba setelah pajak tahun buku sebelum berakhirnya masa jabatan, dengan perbandingan Direktur menerima 90% dari jumlah yang diterima Direktur Utama. Besarnya jasa pengabdian bagi Dewan Komisaris ditetapkan sebesar 50% dari jasa pengabdian yang diterima Direksi, dengan perbandingan Anggota Dewan Komisaris menerima 90% dari jumlah yang diterima Komisaris Utama. Jasa pengabdian tersebut dicadangkan secara proporsional tiap tahun selama masa jabatan, yang diakui sebagai beban pada tahun berjalan. u. Employee benefits (continued) Dedication services bonus for Directors and Board of Commissioners The Bank provides dedication services bonus to the Directors and the Board of Commissioners at the end of his term. The amount of dedication services bonus for Directors jointly established a maximum of 2.5% of after-tax profit the year before the expiration of the term of office, by comparison Director received 90% of the amount received by the President Director. The amount of dedication services for the Board of Commissioners is set at 50% of the dedication services bonus received by the Directors, by comparison Commissioner received 90% of the amount received by the President Commissioners. The dedication service bonus is reserved proportionally each year during his tenure, which is recognized as an expense in the current year. v. Transaksi dengan pihak berelasi Bank melakukan transaksi dengan pihak-pihak berelasi. Dalam laporan keuangan ini, istilah pihak berelasi sesuai dengan PSAK 7 (penyesuaian 2015): “Pengungkapan Pihak-pihak Berelasi”. Suatu pihak dianggap berelasi dengan Bank jika: v. Transactions with related parties The Bank enters into transactions with related parties. In these financial statements, the term related parties are defined under PSAK 7 (adjustment 2015): “Related Party Disclosures”. The Bank considers the following as its related parties: (i) Suatu pihak yang secara langsung, atau tidak langsung yang melalui satu atau lebih perantara, suatu pihak (a) mengendalikan, atau dikendalikan oleh, atau berada di bawah pengendalian bersama, dengan Bank; (b) memiliki pengaruh signifikan atas Bank; atau (c) memiliki pengendalian bersama atas Bank; (i) a person who, directly or indirectly through one or more intermediaries, (a) controls, or is controlled by, or under common control with the Bank, (b) has significant influence over the Bank or (c) has joint control over the Bank; (ii) suatu pihak yang berada dalam kelompok usaha yang sama dengan Bank; (iii) suatu pihak yang merupakan ventura bersama di mana Bank sebagai venturer ; (iv) suatu pihak adalah anggota dari personil manajemen kunci Bank; (v) suatu pihak adalah anggota keluarga dekat dari individu yang diuraikan dalam butir (i) atau (iv); (vi) suatu pihak adalah entitas yang dikendalikan, dikendalikan bersama atau dipengaruhi signifikan oleh beberapa entitas, langsung maupun tidak langsung, individu seperti diuraikan dalam butir (iv) atau (v); (ii) an entity which is a member of the same group as the Bank; an entity which is a joint venture of a third party in which the Bank has ventured in; a member of key management personnel of the Bank; a close family member of the person described in clause (i) or (iv); an entity that is controlled, jointly controlled or significantly influenced, directly or indirectly by the person described in clause (iv) or (v); (vii) suatu pihak adalah suatu program imbalan pascakerja untuk imbalan kerja dari Bank atau entitas terkait Bank. (vii) an entity which is a post-employment benefit plan for the benefit of employees of either the Bank or an entity related to the Bank. (iii) (iv) (v) (vi) 39
591. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) v. Transaksi dengan pihak berelasi (lanjutan) v. Transactions with related parties (continued) Transaksi ini dilakukan berdasarkan persyaratan yang disetujui oleh kedua belah pihak, dimana persyaratan tersebut mungkin tidak sama dengan transaksi lain yang dilakukan dengan pihak-pihak yang tidak berelasi. Seluruh transaksi dan saldo yang material dengan pihak-pihak berelasi diungkapkan dalam catatan atas laporan keuangan yang relevan dan rinciannya telah disajikan dalam catatan atas laporan keuangan (Catatan 37). Transactions with related parties are made on terms agreed by both parties, where such requirements may not be the same as other transactions undertaken with third parties. Material transactions and balances with related parties are disclosed in the notes to the financial statements and the relevant details have been presented in note of the financial statements (Note 37). w. Dividen Pembagian dividen kepada para pemegang saham Bank diakui sebagai sebuah liabilitas dalam laporan keuangan Bank pada tahun ketika dividen tersebut disetujui oleh para pemegang saham Bank. w. Dividend Dividend distribution to the Bank’s Shareholders is recognized as a liability in the Bank financial statements in the year in which the dividends are approved by the Bank’s shareholders. x. Segmen operasi Segmen operasi adalah komponen dari entitas yang terlibat dalam aktivitas bisnis yang mana memperoleh pendapatan dan menimbulkan beban, termasuk pendapatan dan beban terkait dengan transaksi dengan komponen lain entitas, yang mana hasil operasinya dikaji ulang secara berkala oleh pengambil keputusan operasional untuk membuat keputusan tentang sumber daya yang dialokasikan pada segmen tersebut dan menilai kinerjanya, dan tersedia informasi keuangan yang dapat dipisahkan. Bank mengungkapkan segmen operasionalnya berdasarkan segmen usaha yang meliputi konvensional perbankan dan syariah. x. Operating segment An operating segment is a component of an entity that engages in business activities from which it may earn revenues and incur expenses, including revenues and expenses that relate to transactions with any of the entity's other components, whose operating results are reviewed regularly by the chief operating decision maker to make decisions about resources allocated to the segment and assess its performance, and for which discrete financial information is available. y. Provisi Provisi diakui jika Bank memiliki kewajiban kini (baik bersifat hukum maupun bersifat konstruktif) yang akibat peristiwa masa lalu, besar kemungkinannya besar penyelesaian kewajiban tersebut mengakibatkan arus keluar sumber daya yang mengandung manfaat ekonomi dan estimasi yang andal mengenai jumlah kewajiban tersebut dapat dibuat. y. Provisions Provisions are recognized when the Bank has a present obligation (legal or constructive) where, as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. Provisi ditelaah pada setiap tanggal pelaporan dan disesuaikan untuk mencerminkan estimasi terbaik yang paling kini. Jika arus keluar sumber daya untuk menyelesaikan kewajiban kemungkinan besar tidak terjadi, maka provisi dibatalkan. Provisions are reviewed at each reporting date and adjusted to reflect the current best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision is reversed. z. Peristiwa setelah periode pelaporan Setiap peristiwa setelah akhir tahun yang menyebabkan tambahan informasi mengenai posisi keuangan Bank (adjusting event) akan disesuaikan dalam laporan keuangan. Peristiwa setelah akhir tahun yang bukan merupakan adjusting events , jika ada, akan diungkapkan ketika memiliki dampak material terhadap laporan keuangan. z. Events after the reporting period Any post-year-end event that provides additional information about the Bank’s financial position (adjusting event) is reflected in the financial statements. Post-year-end events that are not adjusting events, if any, are disclosed when material to the financial statements. The Bank discloses its operating segments based on business segments that consist of conventional banking and sharia. 40
592. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) 3. SUMBER KETIDAKPASTIAN PERTIMBANGAN AKUNTANSI ESTIMASI NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) DAN 3. SOURCE OF ESTIMATION ACCOUNTING JUDGMENT UNCERTAINTY AND Dalam penyusunan laporan keuangan sesuai dengan Standar Akuntansi Keuangan di Indonesia dibutuhkan estimasi dan asumsi yang mempengaruhi: The preparation of financial statements in conformity with Financial Accounting Standards in Indonesia requires the use of estimates and assumptions that effects: - nilai aset dan liabilitas dilaporkan, dan pengungkapan atas aset dan liabilitas kontinjensi pada tanggal laporan keuangan, - - jumlah pendapatan dan beban selama periode pelaporan. Walaupun estimasi ini dibuat berdasarkan pengetahuan terbaik manajemen atas kejadian dan tindakan saat ini, hasil yang timbul mungkin berbeda dengan jumlah yang diestimasi semula. - Pertimbangan profesional dan estimasi signifikan dalam menentukan jumlah yang diakui dalam laporan keuangan adalah sebagai berikut: The most significant uses of the judgment and estimates in determining the amounts recognized in the financial statements are follows: Usaha yang berkelanjutan Manajemen Bank telah melakukan penilaian atas kemampuan Bank untuk melanjutkan kelangsungan usahanya dan berkeyakinan bahwa Bank memiliki sumber daya untuk melanjutkan usahanya di masa mendatang. Selain itu, manajemen tidak mengetahui adanya ketidakpastian material yang dapat menimbulkan keraguan yang signifikan terhadap kemampuan Bank untuk mempertahankan kelangsungan hidupnya. Oleh karena itu, laporan keuangan telah disusun atas dasar usaha yang berkelanjutan. Going concern The Bank's management has made an assessment of the Bank's ability to continue as a going concern and is satisfied that the Bank has the resources to continue in business for the foreseeable future. furthermore, the management is not aware of any material uncertainties that may cast significant doubt upon the Bank's ability to continue as a going concern. Therefore, the financial statements continue to be prepared on the going concern basis. Klasifikasi aset dan liabillitas keuangan Bank menetapkan klasifikasi atas aset dan liabilitas tertentu sebagai aset keuangan dan liabilitas keuangan dengan mempertimbangkan apakah definisi yang ditetapkan dalam PSAK 71 terkait telah dipenuhi. Dengan demikian, aset keuangan dan liabilitas keuangan diakui sesuai dengan kebijakan akuntansi seperti diungkapkan pada Catatan 2c. Classification financial asset and liabilities The Bank determine the classifications of certain assets and liabilities as financial assets and financial liabilities by judging if they meet the definition set forth in relevant PSAK has been fulfill. Accordingly, the financial assets and financial liabilities are accounted for in accordance with the accounting policies disclosed in Note 2c. Nilai wajar atas instrumen keuangan Bila nilai wajar aset keuangan dan liabilitas keuangan yang tercatat pada laporan posisi keuangan tidak tersedia di pasar aktif, ditentukan dengan menggunakan berbagai teknik penilaian termasuk penggunaan model matematika. Masukan (input) untuk model ini berasal dari data pasar yang bisa diamati sepanjang data tersebut tersedia. Bila data pasar yang bisa diamati tersebut tidak tersedia, pertimbangan manajemen diperlukan untuk menentukan nilai wajar. Pertimbangan tersebut mencakup pertimbangan likuiditas dan masukan model seperti tingkat pelunasan dipercepat dan asumsi tingkat gagal bayar. Fair value of financial instruments Where the fair values of financial assets and financial liabilities recorded on statements of financial position cannot be derived from active markets, they are determined using a variety of valuation techniques that include the use of mathematical models. The inputs to these models are derived from observable market data where possible, but where observable market data are not available, judgment is required to establish fair values. The judgments include considerations of liquidity and model inputs such as prepayment rates and default rate assumptions. the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, the reported amounts of revenues and expenses during the reporting period. Although these estimates are based on management's best knowledge of current events and activities, actual results may differ from those estimates. 41
593. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) 3. SUMBER KETIDAKPASTIAN ESTIMASI PERTIMBANGAN AKUNTANSI (lanjutan) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) DAN 3. SOURCE OF ESTIMATION UNCERTAINTY ACCOUNTING JUDGMENT (continued) AND Nilai wajar atas instrumen keuangan (lanjutan) Fair value of financial instruments (continued) Bank menampilkan nilai wajar atas instrumen keuangan berdasarkan hirarki nilai wajar sebagai berikut: - Tingkat 1 - nilai wajar berdasarkan harga kuotasian (tidak disesuaikan) dalam pasar aktif; - Tingkat 2 - nilai wajar yang menggunakan input selain harga kuotasian yang termasuk dalam Tingkat 1 yang dapat diobservasi, baik secara langsung (misalnya harga) atau secara tidak langsung (misalnya diperoleh dari harga); dan The Bank presents the fair value of financial instruments based on the following fair value hierarchy: - Level 1 - the fair value is based quoted prices (unadjusted) in active markets; - Level 2 - the fair value uses inputs other than quoted prices included within Level 1 that are observable, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and - - Tingkat 3 - nilai wajar yang menggunakan input yang bukan berdasarkan data pasar yang dapat diobservasi (input yang tidak dapat diobservasi). Level 3 - the fair value uses inputs that are not based on observable market data (unobservable inputs). Aset keuangan tanpa harga kuotasi dalam pasar aktif Bank mengklasifikasikan aset keuangan dengan mengevaluasi, yaitu antara lain, apakah aset memiliki harga kuotasi atau tidak dalam pasar aktif. Termasuk dalam evaluasi apakah aset keuangan memiliki kuotasi pasar dalam pasar aktif adalah penentuan apakah harga yang dikuotasikan tersedia sewaktu-waktu dan apakah harga tersebut merepresentasikan transaksi pasar aktual dan teratur terjadi yang dilakukan secara wajar. Financial assets not quoted in an active market The Bank classifies financial assets by evaluating, among others, whether the asset is quoted or not in an active market. Included in the evaluation on whether a financial asset is quoted in an active market is the determination on whether quoted prices are readily and regularly available and whether those prices represent actual and regularly occurring market transactions in an arm’s length basis. Cadangan kerugian penurunan nilai aset keuangan Aset keuangan yang dicatat berdasarkan biaya perolehan diamortisasi dievaluasi penurunan nilainya sesuai dengan Catatatan 2h. Allowance for impairment losses of financial assets Financial assets accounted for at amortised cost are evaluated for impairment on a basis decribed in Note 2h. Kondisi spesifik penurunan nilai counterparty dalam pembentukan cadangan kerugian penurunan nilai atas aset keuangan dievaluasi secara individual berdasarkan estimasi terbaik manajemen atas nilai kini arus kas yang diharapkan akan diterima. Dalam mengestimasi arus kas tersebut, manajemen membuat pertimbangan tentang situasi keuangan counterparty dan nilai realisasi bersih dari setiap agunan. Setiap aset yang mengalami kerugian penurunan nilai dinilai sesuai dengan manfaat yang ada dan strategi penyelesaian serta estimasi arus kas yang diperkirakan dapat diterima, disetujui secara independen oleh Manajemen Risiko. The specific counterparty conditions in determining impairment amount of the financial assets is evaluated individually and is based upon managements best estimate of the present valuae of cash flows that are expected to be received. In estimating these cash flows, management makes judgements about the counterparty's financial situation and the net realisable value of any underlying collateral. Each impairment asset is assessed on its merits and the workout strategy and estimated cash flows considered recoverable, are independently approved by the Risk Management. Guna membuat estimasi cadangan yang diperlukan, asumsi dibuat untuk menentukan kerugian yang melekat dan untuk menentukan parameter input yang diperlukan berdasarkan pengalaman masa lalu dan kondisi ekonomi saat ini. In order to estimate the required allowance, assumptions are made to define the way inherent losses are modelled and to determine the required input parameters, based on historical experience and current economic conditions Keakuratan penyisihan tergantung pada seberapa baik estimasi arus kas masa depan untuk cadangan counterparty tertentu dan asumsi model dan parameter yang digunakan dalam menentukan cadangan kolektif. The accuracy of the allowances depends on how well the estimation of future cash flows for specific counterparty allowances and the model assumptions and parameters used in determining collective allowances 42
594. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) 3. SUMBER KETIDAKPASTIAN ESTIMASI PERTIMBANGAN AKUNTANSI (lanjutan) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 3. SOURCE OF ESTIMATION UNCERTAINTY ACCOUNTING JUDGMENT (continued) DAN AND Umur ekonomis aset tetap Bank memperkirakan masa manfaat aset tetap berdasarkan periode dimana aset diharapkan akan tersedia untuk digunakan. Masa manfaat ekonomis aset tetap ditinjau secara berkala dan diperbarui jika memiliki ekspektasi yang berbeda dari perkiraan sebelumnya, karena kerusakan secara fisik dan teknis, atau keusangan secara komersial dan legal atau batasan lainnya atas penggunaan aset tersebut. Selain hal tersebut, estimasi masa manfaat dari aset tetap didasarkan pada penilaian secara kolektif dengan menggunakan praktik industri, teknik evaluasi internal dan pengalaman dengan aset serupa. Tetap dimungkinkan, bagaimanapun, bahwa hasil masa depan dapat secara material dipengaruhi oleh perubahan estimasi yang disebabkan oleh perubahan faktor-faktor tersebut di atas. Jumlah dan saat pencatatan biaya untuk setiap periode akan dipengaruhi oleh perubahan dari faktor dan keadaan saat pencatatan. Pengurangan taksiran masa manfaat dari aset tetap akan maningkatkan beban operasional yang diakui. Useful life of fixed assets The Bank estimate the useful lives of fixed assets based on the period over which the assets are expected to be available for use. The estimated useful lives of fixed assets are reviewed periodically and are updated if expectations differ from previous estimates due to physical wear and tear, technical or commercial obsolescence and legal or other limits on the use of the assets. In addition, estimation of the useful lives of fixed assets is based on collective assessment of industry practice, internal technical evaluation and experience with similar assets. It is possible, however, that future results of operations could be materially affected by changes in estimates brought about by changes in factors mentioned above. The amounts and timing of recorded expenses for any period would be affected by changes in these factors and circumstances. A reduction in the estimated useful lives of fixed assets would increase the recorded operating expenses. Penurunan nilai aset non-keuangan Bank mengevaluasi penurunan nilai aset apabila terdapat kejadian atau perubahan keadaan yang mengindikasikan bahwa nilai tercatat aset tidak dapat dipulihkan kembali. Faktor-faktor penting yang dapat menyebabkan penelaahan penurunan nilai adalah sebagai berikut: Impairment of non-financial assets The Bank assess impairment on assets whenever events or changes in circumstances indicate that the carrying amount of an assets may not be recoverable. The factors that which could trigger an impairment review include the following: yang rendah secara signifikan jika (i) Kinerja dibandingkan dengan ekspektasi dari hasil operasi historis maupun proyeksi hasil operasi di masa yang akan datang; (i) Significant underperformance relative to expected historical or projected future operating results; (ii) Perubahan yang signifikan dalam cara penggunaan aset atau strategi bisnis secara keseluruhan; dan (ii) Significant changes in the manner of use of the acquired assets or the strategy for overall business; and (iii) Tren negatif industri dan ekonomi signifikan. (iii) Significant negative industry or economic trends. Bank mengakui kerugian penurunan nilai apabila nilai tercatat aset melebihi nilai yang dapat dipulihkan. Jumlah terpulihkan adalah nilai yang lebih tinggi antara nilai wajar dikurangi biaya untuk menjual dengan nilai pakai aset (unit penghasil kas). Jumlah terpulihkan diestimasi untuk aset individual atau, jika tidak memungkinkan, untuk unit penghasil kas yang mana aset tersebut merupakan bagian daripada unit tersebut. The Bank recognize an impairment loss whenever the carrying amount of an assets exceeds its recoverable amount. The recoverable amount is the higher of an assets (or cash generating unit's) fair value less costs to sell and its value in use. Recoverable amounts are estimated for individual assets or, if it is not possible, for the cash generating unit to which the asset belongs. 43
595. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) 3. SUMBER KETIDAKPASTIAN ESTIMASI PERTIMBANGAN AKUNTANSI (lanjutan) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 3. SOURCE OF ESTIMATION UNCERTAINTY ACCOUNTING JUDGMENT (continued) DAN AND Pengakuan pajak tangguhan Aset pajak tangguhan diakui untuk seluruh saldo rugi fiskal dan perbedaan temporer sampai pada batas adanya kemungkinan bahwa keuntungan yang dikenai pajak akan tersedia dimana kerugian dapat dimanfaatkan. Pertimbangan manajemen yang signifikan juga diperlukan untuk menentukan jumlah dari aset pajak tangguhan yang dapat diakui, berdasarkan waktu yang mungkin terjadi dan tingkatan dari keuntungan yang dikenakan pajak di masa yang akan datang bersama dengan strategi perencanaan pajak di masa yang akan datang. Recognition of deferred taxes Deferred tax assets are recognized for all unused tax losses and temporary differences to the extent that it is probable that taxable profit will be available against which the losses can be utilized. Significant management judgment is required to determine the amount of deferred tax assets that can be recognized, based upon the likely timing and level of future taxable profits together with future tax planning strategies. Nilai sekarang dari kewajiban pensiun Biaya untuk program pensiun manfaat pasti dan imbalan pasca-kerja ditentukan menggunakan penilaian aktuaria. Penilaian aktuarial melibatkan pembuatan asumsi mengenai tingkat diskonto, tingkat pengembalian dari aset yang diharapkan, peningkatan gaji di masa depan, tingkat kematian dan peningkatan jumlah pensiun di masa depan. Karena sifat jangka panjang rencana-rencana ini, estimasi memiliki ketidakpastian yang signifikan. Present value of retirement obligation The cost of defined benefit retirement plan and other post employment benefits is determined using actuarial valuations. The actuarial valuation involves making assumptions about discount rates, expected rates of return on assets, future salary increases, mortality rates and future pension increases. Due to the long term nature of these plans, such estimates are subject to significant uncertainty. 44
596. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 4. KAS 4. CASH 31 Desember/ December 31, 2021 Rupiah Mata uang asing Jumlah 31 Desember/ December 31, 2020 399.050.810.600 125.296.404 399.176.107.004 Saldo kas dalam mata uang Rupiah termasuk uang pada mesin ATM (Anjungan Tunai Mandiri) masing-masing sebesar Rp69.837.950.000 dan Rp64.664.400.000 pada tanggal 31 Desember 2021 dan 2020. 5. GIRO PADA BANK INDONESIA Rupiah Foreign currencies Total Total cash in Rupiah includes cash in ATM (Automatic Teller Machines) amounting to Rp69,837,950,000 and Rp64,664,400,000 as of December 31, 2021 and 2020. 5. CURRENT ACCOUNTS WITH BANK INDONESIA Giro pada Bank Indonesia seluruhnya dalam mata uang Rupiah. Saldo pada tanggal 31 Desember 2021 dan 2020 masing-masing sebagai berikut: 31 Desember/ December 31, 2021 Konvensional Syariah Jumlah 448.778.511.900 150.594.988 448.929.106.888 Current accounts with Bank Indonesia are denominated in Rupiah. The balance as of December 31, 2021 and 2020 are as follows: 31 Desember/ December 31, 2020 778.299.725.163 25.199.483.761 803.499.208.924 Rasio Giro Wajib Minimum (GWM) yang dipersyaratkan oleh Bank Indonesia pada tanggal 31 Desember 2021 dan 2020 adalah sebagai berikut: 31 Desember/ December 31, 2021 416.322.014.982 20.623.535.311 436.945.550.293 Conventional Sharia Total The minimum statutory reserve ratios as of December 31, 2021 and 2020 required under Bank Indonesia regulations are as follows: 31 Desember/ December 31, 2020 GWM Rupiah - Primer Harian Rata-rata 3,50% 0,50% 3,00% 3,00% 0,00% 3,00% Statutory reserves in Rupiah Primary Daily Average - PLM 6,00% 6,00% PLM- GWM Syariah - Rupiah 3,50% 3,50% Sharia statutory reserves Rupiah - 45
597. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 5. GIRO PADA BANK INDONESIA (lanjutan) 5. CURRENT ACCOUNTS (continued) Rasio GWM Bank pada tanggal 31 Desember 2021 dan 2020 adalah sebagai berikut: WITH BANK INDONESIA As of December 31, 2021 and 2020, the GWM ratios of the Bank are as follows: 31 Desember/ December 31, 2021 31 Desember/ December 31, 2020 GWM Rupiah - Primer - PLM 3,57% 6,69% 3,10% 6,27% Statutory reserves in Rupiah Primary PLM - GWM Syariah - Rupiah 3,63% 3,60% Sharia statutory reserves Rupiah - Pada tanggal 31 Desember 2021 dan 2020, Giro Wajib Minimum (GWM) Bank telah sesuai dengan PBI No. 15/15/PBI/2013 tentang Giro Wajib Minimum Bank Umum dalam Rupiah dan Valuta Asing Bagi Bank Umum Konvensional tanggal 24 Desember 2013 sebagaimana telah diubah beberapa kali dengan PBI No. 18/3/PBI/2016 tanggal 10 Maret 2016, PBI No. 18/14/PBI/2016 tanggal 18 Agustus 2016, PBI No. 19/6/PBI/2017 tanggal 17 April 2017, dan PBI No. 20/3/PBI/2018 tanggal 29 Maret 2018, PADG No. 20/30/PADG/2018 tanggal 30 November 2018 dan PADG No.21/14/PADG/2019 tanggal 26 Juni 2019, No.21/27/PADG/2019 tanggal 26 Desember 2019, No.22/2/PADG/2020 tanggal 13 Maret 2020, No.22/10/PADG/2020 tanggal 30 April 2020 dan No.22/19/PADG/2020 tanggal 29 Juli 2020. GWM Primer adalah simpanan minimum yang wajib dipelihara oleh Bank dalam bentuk saldo Rekening Giro pada Bank Indonesia. Penyangga Likuiditas Makroprudensial (PLM) adalah cadangan minimum yang wajib dipelihara oleh Bank berupa SBI, Surat Utang Negara (SUN), Surat Berharga Syariah Negara (SBSN) dan/atau excess reserve yang merupakan kelebihan saldo Rekening Giro Rupiah Bank dari GWM Primer dan Rasio Intermediasi Makroprudensial (RIM). 46 As of December 31, 2021 and 2020, the Bank's Minimum Statutory Reserve complies with Bank Indonesia (BI) Regulation No.15/15/PBI/2013 regarding Minimum Statutory Reserve for Bank Umum Konvensional dated December 24, 2013 which have been further amended with PBI No.18/3PBI/2016 dated March 10, 2016, PBI No. 18/14/PBI/2016 dated August 18, 2016, PBI No. 19/6/PBI/2017 dated April 17, 2017, and PBI No. 20/3/PBI/2018 dated March 29, 2018, PADG No. 20/30/PADG/2018 dated November 30, 2018 dan PADG No.21/14/PADG/2019 dated June 26, 2019, No.21/27/PADG/2019 dated December 26, 2019, No.22/2/PADG/2020 dated March 13, 2020, No.22/10/PADG/2020 dated April 30, 2020 and No.22/19/PADG/2020 dated July 29, 2020. Primary Minimum Statutory Reserve is a minimum reserve that should be maintained by the Bank in Current Accounts with Bank Indonesia. Macroprudential Liquidity Buffer are the minimum reserves that should be maintained by the Bank which comprised of Certificates of Bank Indonesia (SBI), Government Debenture Debt (SUN), Sharia Government Securities (SBSN), and/or excess reserve which represent the excess reserve of the Bank’s Current Accounts in Rupiah over the Primary Minimum Statutory Reserve and Macroprudential Intermediation Ratio (RIM).
598. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 5. GIRO PADA BANK INDONESIA (lanjutan) 5. CURRENT ACCOUNTS (continued) WITH BANK INDONESIA RIM adalah tambahan simpanan minimum yang wajib dipelihara oleh Bank dalam bentuk saldo Rekening Giro pada Bank Indonesia, jika RIM Bank dibawah minimum RIM target Bank (84%) atau jika di atas maksimum LFR dan RIM target BI (94%) dan Kewajiban Penyediaan Modal Minimum (KPMM) Bank lebih kecil dari KPMM Insentif BI sebesar 14%. Minimum Statutory Reserve on RIM is the additional reserve that should be maintained by the Bank in the form of Current Accounts with Bank Indonesia, if the Bank’s RIM is below the minimum of RIM targeted by Bank Indonesia (84%)or if the Bank’s LFR and RIM is above the maximum of RIM targeted by BI (94%) and the Capital Adequacy Ratio (CAR) is below BI requirement of 14%. Pada tanggal 31 Desember 2021 dan 2020, perhitungan rasio GWM berdasarkan prinsip syariah didasarkan pada Peraturan Bank Indonesia (PBI) No. 6/21/PBI/2004 tanggal 3 Agustus 2004 tentang “Giro Wajib Minimum Dalam Rupiah dan Valuta Asing Bagi Bank Umum yang Melaksanakan Kegiatan Usaha Berdasarkan Prinsip Syariah” sebagaimana telah diubah dengan PBI No. 8/23/PBI/2006 tanggal 5 Oktober 2006, PBI No.10/23/PBI/2008 tanggal 16 Oktober 2008 yang kemudian dicabut dan digantikan dengan PBI No. 15/16/PBI/2013 tanggal 24 Desember 2013, setiap bank diwajibkan memelihara GWM dalam Rupiah dan valuta asing yang besarnya ditetapkan masing- masing sebesar 5,00% dan 1,00% dari dana pihak ketiga dalam Rupiah dan valuta asing. Pada 31 Desember 2020, terdapat perubahan pada pemenuhan GWM syariah yang sebelumnya 4,50% menjadi 3,50%. Hal ini diatur dalam PADG No.20/10/PADG/2020 tanggal 29 April 2020. As of December 31, 2021 and 2020, the calculation of statutory reserves based on sharia principles is in accordance with Bank Indonesia Regulation (PBI) No.6/21/PBI/2004 dated 3 August 2004 regarding “Minimum Statutory Reserve Requirements in Rupiah and Foreign Currencies of Commercial Banks under Sharia Principle” as amended, by PBI No. 8/23/PBI/2006 dated 5 October 2006, PBI No. 10/23/PBI/2008 dated 16 October 2008 which has revoked and amended with PBI No. 15/16/PBI/2013 dated 24 December 2013, each bank is required to maintain Minimum Statutory Reserve Requirements (GWM) in Rupiah and foreign currencies equivalent to 5.00% and 1.00% of its third party funds denominated in Rupiah and foreign currencies, respectively. As of December 31, 2020, the calculation of statutory reserves has changed from 4.50% to 3.50%. The amendment based on PADG No.20/10/PADG/2020 dated April 29, 2020. Sesuai dengan Peraturan Anggota Dewan Gubernur No.22/10/PADG/2020 tentang Perubahan Kelima atas PADG No.20/10/PADG/2018 tentang Giro Wajib Minimum dalam Rupiah dan Valuta Asing bagi Bank Umum Konvensional, Bank Umum Syariah dan Unit Usaha Syariah tanggal 30 April 2020 setiap bank diwajibkan memelihara GWM dalam rupiah dan valuta asing yang besarnya ditetapkan ,masing - masing sebesar 3,5% (dengan pemenuhan GWM harian 0,5% dan GWM rata rata 3%) dan peraturan Bank Indonesia No.20/3/PBI/2018 tentang Giro Wajib Minimum dalam Rupiah dan Valuta Asing bagi Bank Umum Konvensional, Bank Umum Syariah dan Unit Usaha Syariah tanggal 29 Maret 2018 serta 1% dari dana pihak ketiga dalam rupiah dan valuta asing. Based on Members of the Board of Governors Regulation No.22/10/PADG/2020 ragarding the Fifth Amandment to PADG No.20/10/PADG/2018 regarding Minimum Statutory Reserve Requirements in Rupiah and Foreign Currencies of Commercial Banks, Sharia Banks and Sharia Business Unit dated April 30, 2020, each bank is required to maintain Minimum Statutory Reserve Requirements (GWM) in Rupiah and Foreign Currencies equivalent to 3.5% (with fulfillment of the daily Minimum Statutory Requirements of 0.5% and 3% at the average) and Bank Indonesia Regulation No.20/3/PBI/2018 concerning Minimum Statutory Reserves in Rupiahs and Foreign Currencies for Convention Commercial Banks, Sharia Commercial Banks and Sharia Business Units dated March 29, 2018 and 1% of Third Party Fund in rupiah and foreign currencies. Pada tanggal 31 Desember 2021 dan 2020, Bank telah memenuhi ketentuan Bank Indonesia mengenai GWM. As of December 31, 2021 and 2020, the Bank has complied with Bank Indonesia regulation on the GWM. 47
599. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS Tidak terdapat giro pada bank lain pada pihak berelasi. There was no current accounts with oher banks with related party. a. By counterparty bank a. Berdasarkan nama bank 31 Desember/ December 31, 2021 Bank Pemerintah Daerah PT Bank Pembangunan Daerah Jawa Tengah PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk PT Bank Aceh Syariah PT Bank DKI PT Bank Pembangunan Daerah Papua Bank umum PT Bank Central Asia Tbk PT Bank Negara Indonesia (Persero) Tbk PT Bank Danamon Indonesia Tbk PT Bank Mandiri (Persero) Tbk PT Bank Tabungan Negara (Persero) Tbk PT Bank CIMB Niaga Tbk Penyisihan kerugian penurunan nilai Jumlah 31 Desember/ December 31, 2020 70.340.106 70.251.130 11.378.842 10.594.437 8.337.200 10.879.897 10.594.437 2.472.200 749.170 101.399.755 1.109.170 95.306.834 14.906.246.188 16.974.427.577 133.957.365 14.293.566.640 39.322.131 36.257.298 40.528.131 36.257.297 5.245.816 2.932.136 15.123.960.934 15.225.360.689 5.629.816 3.052.136 31.353.461.597 31.448.768.431 (1.535.452) 15.223.825.237 (948.079) 31.447.820.352 48 Regional Banks PT Bank Pembangunan Daerah Jawa Tengah PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk PT Bank Aceh Syariah PT Bank DKI PT Bank Pembangunan Daerah Papua Commercial banks PT Bank Central Asia Tbk PT Bank Negara Indonesia (Persero) Tbk PT Bank Danamon Indonesia Tbk PT Bank Mandiri (Persero) Tbk PT Bank Tabungan Negara (Persero) Tbk PT Bank CIMB Niaga Tbk Allowance for impairment losses Total
600. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS (continued) Perubahan jumlah giro pada bank lain berdasarkan The movement of demand deposits with other banks stage selama perode yang berakhir pada 31 Desember based on stages during the period ended December 2021 dan 2020 adalah sebagai berikut: 31, 2021 and 2020 was as follows: Stage 1 Saldo awal 31.448.768.431 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) Perubahan bersih pada eksposur dan pengukuran kembali (16.223.407.742) Saldo akhir 15.225.360.689 Stage 1 Saldo awal 11.717.184.993 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) Perubahan bersih pada eksposur dan pengukuran kembali 19.731.583.438 Saldo akhir 31.448.768.431 31 Desember/ December 31, 2021 Stage 2 Stage 3 - - - Jumlah/Total - 31.448.768.431 Beginning balance - Transfer to lifetime expected credit losses (Stage 2) - - Transfer to credit impaired (Stage 3) - - - - 31 Desember/ December 31, 2020 Stage 2 Stage 3 - - - Transfer to 12 month expected credit losses (Stage 1) Net change in exposure and (16.223.407.742) remeasurement 15.225.360.689 Ending balance Jumlah/Total - 11.717.184.993 Beginning balance - Transfer to lifetime expected credit losses (Stage 2) - - Transfer to credit impaired (Stage 3) - - - - 49 - - Transfer to 12 month expected credit losses (Stage 1) Net change in exposure and 19.731.583.438 remeasurement 31.448.768.431 Ending balance
601. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT (continued) b. Tingkat suku bunga rata-rata per tahun Rupiah b. 31 Desember/ December 31, 2020 1,27% 1,50% Saldo awal 948.079 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) Perubahan bersih pada eksposur dan pengukuran kembali 587.373 Saldo akhir 1.535.452 c. Jumlah/Total - - - - - 948.079 Beginning balance - Transfer to lifetime expected credit losses (Stage 2) - - Transfer to credit impaired (Stage 3) - 50 BANKS Average interest rate per annum As of December 31, 2021 and 2020, the movements of the allowance for impairment losses for demand deposits with other banks are as follows: - - OTHER Rupiah 31 Desember/ December 31, 2021 Stage 2 Stage 3 - WITH Average interest rate per annum 31 Desember/ December 31, 2021 c. Cadangan kerugian penurunan nilai Pada tanggal 31 Desember 2021 dan 2020, perubahan penyisihan kerugian penurunan nilai atas giro pada bank lain adalah sebagai berikut: Stage 1 ACCOUNTS - Transfer to 12 month expected credit losses (Stage 1) Net change in exposure and 587.373 remeasurement 1.535.452 Ending balance
602. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT (continued) c. Cadangan kerugian penurunan nilai (lanjutan) Stage 1 Saldo awal Dampak penerapan awal PSAK 71 55.750.239 (Catatan 44) Saldo awal 55.750.239 PSAK 71 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) Perubahan bersih pada eksposur dan pengukuran kembali (54.802.160) Saldo akhir 948.079 c. ACCOUNTS - - - - - - - Transfer to credit impaired (Stage 3) - - - Manajemen berpendapat bahwa jumlah penyisihan kerugian penurunan nilai yang dibentuk telah memadai untuk menutup kemungkinan terjadinya kerugian atas tidak tertagihnya giro pada bank lain. 51 Beginning balance Effect on initial implementation PSAK 71 (Note 44) 55.750.239 Beginning balance PSAK 71 55.750.239 - Transfer to lifetime expected credit losses (Stage 2) - - - BANKS Jumlah/Total - - OTHER Average interest rate per annum (continued) 31 Desember/ December 31, 2020 Stage 2 Stage 3 - WITH - Transfer to 12 month expected credit losses (Stage 1) Net change in exposure and (54.802.160) remeasurement 948.079 Ending balance Management believes that the allowance for impairment losses is adequate to cover the possible losses of uncollectible current accounts with other banks.
603. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 7. PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN Tidak terdapat penempatan pada bank lain pada pihak berelasi. a. Berdasarkan jenis dan nama bank 31 Desember/ December 31, 2021 Deposit facility Bank Indonesia 3.134.419.754.048 Bank Indonesia-Syariah 226.400.000.000 3.360.819.754.048 Call money PT Bank Victoria International Tbk PT Bank Pembangunan Daerah Riau Kepri PT Bank Pembangunan Daerah Lampung PT Bank Pembangunan Daerah Banten Tbk Deposito on call PT Bank Rakyat Indonesia (Persero) Tbk Sertifikat deposito PT Bank DKI PT Bank Pembangunan Daerah Bali Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih 7. PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS There was no placements with other banks with related party. a. By type and counterparty bank 31 Desember/ December 31, 2020 Deposit facility 3.202.015.270.948 Bank Indonesia 51.400.000.000 Bank Indonesia-Syariah 3.253.415.270.948 70.000.000.000 - 60.000.000.000 - 40.000.000.000 - 170.000.000.000 20.000.000.000 20.000.000.000 200.000.000.000 200.000.000.000 19.842.785.258 - 9.587.107.033 29.429.892.291 3.760.249.646.339 3.473.415.270.948 (2.981.704.569) 3.757.267.941.770 (20.000.000.000) 3.453.415.270.948 Call money PT Bank Victoria International Tbk PT Bank Pembangunan Daerah Riau Kepri PT Bank Pembangunan Daerah Lampung PT Bank Pembangunan Daerah Banten Tbk Deposits on call PT Bank Rakyat Indonesia (Persero) Tbk Certificate of deposit PT Bank DKI PT Bank Pembangunan Daerah Bali Total Allowance for impairment losses Total - net Penempatan pada Bank Indonesia, call money dan deposito on call pada tanggal 31 Desember 2021 dan 2020 memiliki jatuh tempo kurang dari 1 (satu) bulan. Placement with Bank Indonesia, call money and deposits on call as of December 31, 2021 and 2020 has a maturity period of less than 1 (one) month. Sertifikat deposito pada tanggal 31 Desember 2021 dan 2020 memiliki jangka waktu 6 (enam) sampai dengan 12 (dua belas) bulan. Certificate of deposit as of December 31, 2021 and 2020 has a maturity period 6 (six) month until 12 (twelve) months. 52
604. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 7. PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN (lanjutan) a. Berdasarkan jenis dan nama bank (lanjutan) Perubahan jumlah penempatan pada Bank Indonesia dan Bank lain berdasarkan stage selama perode yang berakhir pada 31 Desember 2021 dan 2020 adalah sebagai berikut: Stage 1 Saldo awal 3.473.415.270.948 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) Perubahan bersih pada eksposur dan pengukuran kembali 286.834.375.391 Saldo akhir 3.760.249.646.339 Stage 1 Saldo awal 3.153.501.650.457 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) Perubahan bersih pada eksposur dan pengukuran kembali 319.913.620.491 Saldo akhir 3.473.415.270.948 7. PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS (continued) a. By type and counterparty bank (continued) The movement of placements with Bank Indonesia and other banks based on stages during the period ended December 31, 2021 and 2020 was as follows: 31 Desember/ December 31, 2021 Stage 2 Stage 3 - - - Jumlah/Total - - - Transfer to credit impaired (Stage 3) - - - 31 Desember/ December 31, 2020 Stage 2 Stage 3 - - - Transfer to 12 month expected credit losses (Stage 1) Net change in exposure and 286.834.375.391 remeasurement 3.760.249.646.339 Ending balance Jumlah/Total - 3.153.501.650.457 Beginning balance - Transfer to lifetime expected credit losses (Stage 2) - - Transfer to credit impaired (Stage 3) - - - - 53 Beginning balance Transfer to lifetime expected credit losses (Stage 2) - - - 3.473.415.270.948 - Transfer to 12 month expected credit losses (Stage 1) Net change in exposure and 319.913.620.491 remeasurement 3.473.415.270.948 Ending balance
605. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 7. PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN (lanjutan) b. Tingkat suku bunga rata-rata per tahun Deposit facility Call money Deposito on call dan sertifikat deposito b. 31 Desember/ December 31, 2020 2,90% 2,92% 3,57% 4,42% 2,99% 4,90% c. Pada tanggal 31 Desember 2021 dan 2020, perubahan penyisihan kerugian penurunan nilai atas penempatan pada Bank Indonesia dan bank lain adalah sebagai berikut: Saldo awal 20.000.000.000 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) Perubahan bersih pada eksposur dan pengukuran kembali (17.018.295.431) Saldo akhir 2.981.704.569 Average interest rate per annum 31 Desember/ December 31, 2021 c. Perubahan penyisihan kerugian penurunan nilai Stage 1 7. PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS (continued) Deposit facility Call money Deposit on call and certificate of deposit Movements in the allowance for impairment losses As of December 31, 2021 and 2020, the movements of the allowance for impairment losses for placements with Bank Indonesia and other banks are as follows: 31 Desember/ December 31, 2021 Stage 2 Stage 3 - - - Jumlah/Total - Beginning balance - Transfer to lifetime expected credit losses (Stage 2) - - Transfer to credit impaired (Stage 3) - - - - 54 20.000.000.000 - Transfer to 12 month expected credit losses (Stage 1) Net change in exposure and (17.018.295.431) remeasurement 2.981.704.569 Ending balance
606. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 7. PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN (lanjutan) c. Perubahan penyisihan kerugian penurunan nilai (lanjutan) Stage 1 Saldo awal 100.000.000 Dampak penerapan awal PSAK 71 (Catatan 44) 24.983.263.587 Saldo awal 25.083.263.587 PSAK 71 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) Perubahan bersih pada eksposur dan pengukuran kembali (5.083.263.587) Saldo akhir 20.000.000.000 7. PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS (continued) c. Movements in the allowance for impairment losses (continued) 31 Desember/ December 31, 2020 Stage 2 Stage 3 - Jumlah/Total - - - - - - - Beginning balance Effect on initial implementation PSAK 71 (Note 44) 24.983.263.587 Beginning balance PSAK 71 25.083.263.587 100.000.000 - Transfer to lifetime expected credit losses (Stage 2) - - Transfer to credit impaired (Stage 3) - - - - - Transfer to 12 month expected credit losses (Stage 1) Net change in exposure and (5.083.263.587) remeasurement 20.000.000.000 Ending balance Seluruh penempatan pada Bank Indonesia dan bank lain pada tanggal 31 Desember 2021 dan 2020 diklasifikasikan lancar. All of placements with Bank Indonesia and other banks as of December 31, 2021 and 2020 are classified as current. Manajemen berpendapat bahwa jumlah penyisihan kerugian penurunan nilai yang dibentuk telah memadai untuk menutup kemungkinan terjadinya kerugian atas tidak tertagihnya penempatan pada Bank Indonesia dan bank lain. Management believes that the allowance for impairment losses is adequate to cover the possible losses of uncollectible placements with Bank Indonesia and other banks. d. Informasi lain Pada tanggal 31 Desember 2021 dan 2020, tidak terdapat penempatan pada Bank Indonesia dan bank lain yang digunakan sebagai jaminan. 55 d. Other information As at December 31, 2021 and 2020, there were no placements with Bank Indonesia and other banks pledged as cash collateral.
607. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 8. KREDIT YANG DIBERIKAN 8. LOANS a. Berdasarkan jenis dan kualitas kredit Kualitas kredit yang diberikan berdasarkan kredit yang mengalami penurunan nilai dan tidak mengalami penurunan nilai. a. By type and loans quality Loans quality based on impairment and not impairment loans. 31 Desember/December 31 , 2021 Tidak mengalami penurunan nilai/ Not impaired Pihak berelasi Konsumsi Pihak ketiga Konsumsi Investasi Modal kerja Sindikasi Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih Mengalami penurunan nilai/ Impaired Jumlah/ Total 9.412.714.122 - 9.412.714.122 4.371.213.176.592 1.232.769.192.111 1.974.599.956.063 693.098.417.073 8.271.680.741.839 8.281.093.455.961 37.022.086.282 87.668.108.846 62.302.072.760 186.992.267.888 186.992.267.888 4.408.235.262.874 1.320.437.300.957 2.036.902.028.823 693.098.417.073 8.458.673.009.727 8.468.085.723.849 (163.352.717.548) 8.117.740.738.413 (152.616.333.154) 34.375.934.734 31 Desember/December 31 , 2020 Tidak mengalami Mengalami penurunan nilai/ penurunan nilai/ Not impaired Impaired Pihak berelasi Konsumsi Pihak ketiga Konsumsi Investasi Modal kerja Sindikasi Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih Third parties Consumer Investment Working capital Syndicated Total Allowance for impairment (315.969.050.702) losses 8.152.116.673.147 Total - net Jumlah/ Total 8.782.338.878 - 8.782.338.878 4.219.859.535.705 1.097.634.837.971 1.640.681.413.319 921.971.020.420 7.880.146.807.415 7.888.929.146.293 34.929.635.769 88.147.254.150 58.491.647.263 181.568.537.182 181.568.537.182 4.254.789.171.474 1.185.782.092.121 1.699.173.060.582 921.971.020.420 8.061.715.344.597 8.070.497.683.475 (161.270.197.030) 7.727.658.949.263 (145.300.855.175) 36.267.682.007 56 Related parties Consumer Related parties Consumer Third parties Consumer Investment Working capital Syndicated Total Allowance for impairment (306.571.052.205) losses 7.763.926.631.270 Total - net
608. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 8. KREDIT YANG DIBERIKAN (lanjutan) 8. LOANS (continued) a. Berdasarkan jenis dan kualitas kredit (lanjutan) Kualitas kredit yang diberikan berdasarkan kolektibilitas sesuai ketentuan Otoritas Jasa Keuangan. Lancar/ Current Pihak berelasi Konsumsi Pihak ketiga Konsumsi Modal kerja Investasi Sindikasi Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih 9.412.714.122 4.362.694.418.060 1.938.783.656.991 1.227.499.519.161 623.047.694.713 8.152.025.288.925 8.161.438.003.047 (95.194.509.626) 8.066.243.493.421 a. By type and loans quality (continued) Loans quality based on collectibility according to Financial Services Authority’s regulation. 31 Desember/December 31 , 2021 Dalam Kurang Diragukan/ perhatian khusus/ lancar/ Doubtful Special mention Substandard - - - Macet/ Loss Jumlah/ Total - 9.412.714.122 8.518.758.532 35.816.299.072 5.269.672.951 70.050.722.360 119.655.452.915 119.655.452.915 566.174.226 140.868.430 4.974.282.793 5.681.325.449 5.681.325.449 1.524.246.490 1.374.594.251 417.265.232 3.316.105.973 3.316.105.973 34.931.665.566 60.786.610.079 82.276.560.820 177.994.836.465 177.994.836.465 4.408.235.262.874 2.036.902.028.823 1.320.437.300.957 693.098.417.073 8.458.673.009.727 8.468.085.723.849 (68.158.207.923) (2.357.686.467) 3.323.638.982 (1.125.033.371) 2.191.072.602 (149.133.613.315) 51.497.244.992 (315.969.050.702) 8.152.116.673.147 57 28.861.223.150 Related parties Consumer Third parties Consumer Working capital Investment Syndicated Total Allowance for impairment losses Total - net
609. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 8. KREDIT YANG DIBERIKAN (lanjutan) 8. LOANS (continued) a. Berdasarkan jenis dan kualitas kredit (lanjutan) Kualitas kredit yang diberikan berdasarkan kolektibilitas sesuai ketentuan Otoritas Jasa Keuangan. (lanjutan) Lancar/ Current Pihak berelasi Konsumsi Pihak ketiga Konsumsi Modal kerja Investasi Sindikasi Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih a. By type and loans quality (continued) Loans quality based on collectibility according to Financial Services Authority’s regulation. (continued) 31 Desember/December 31 , 2020 Dalam Kurang Diragukan/ perhatian khusus/ lancar/ Doubtful Special mention Substandard Macet/ Loss Jumlah/ Total 8.782.338.878 - - - - 8.782.338.878 4.210.738.138.146 1.596.253.204.661 1.094.610.223.611 834.643.916.824 7.736.245.483.242 7.745.027.822.120 9.121.397.559 44.428.208.658 3.024.614.360 87.327.103.596 143.901.324.173 143.901.324.173 899.430.559 90.308.595 268.521.849 1.258.261.003 1.258.261.003 8.390.756.036 253.316.329 563.792.768 9.207.865.133 9.207.865.133 25.639.449.174 58.148.022.339 87.314.939.533 171.102.411.046 171.102.411.046 4.254.789.171.474 1.699.173.060.582 1.185.782.092.121 921.971.020.420 8.061.715.344.597 8.070.497.683.475 (7.761.301.571) 1.446.563.562 (136.724.897.779) (306.571.052.205) 7.763.926.631.270 (118.181.749.985) 7.626.846.072.135 (43.417.196.000) (485.906.870) 100.484.128.173 772.354.133 58 34.377.513.267 Related parties Consumer Third parties Consumer Working capital Investment Syndicated Total Allowance for impairment losses Total - net
610. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 8. KREDIT YANG DIBERIKAN (lanjutan) 8. LOANS (continued) b. Berdasarkan sektor ekonomi Kualitas kredit yang diberikan berdasarkan sektor ekonomi dan kredit yang mengalami penurunan nilai dan tidak mengalami penurunan nilai. b. By economic sectors Loans quality based on economic sectors and impairment and not impairment loans. 31 Desember/December 31 , 2021 Tidak mengalami Mengalami penurunan nilai/ penurunan nilai/ Not impaired Impaired Jumlah/ Total 4.380.601.084.386 37.022.086.281 1.179.572.948.052 40.142.410.417 551.600.013.081 13.969.766.916 Perantara keuangan Penyediaan akomodasi dan penyediaan makan minum Industri pengolahan 405.407.292.069 - Households Wholesale and retail 1.219.715.358.469 Transportation, warehousing and 565.569.779.997 communications Finansial intermediary 405.407.292.069 350.045.291.400 381.587.779.590 52.943.863.620 12.727.705.815 Accommodation and food 402.989.155.020 and beverages Manufacturing 394.315.485.405 Konstruksi Jasa kemasyarakatan, sosial budaya, hiburan dan perorangan lainnya Pertanian, perburuan dan kehutanan 357.400.620.962 19.136.238.026 241.397.596.578 4.617.410.840 186.369.889.393 2.426.231.204 94.002.058.461 38.292.379.294 2.972.509.981 631.969.659 38.773.543.007 2.526.515 32.984.028.886 32.254.705 17.928.649.736 331.067.869 13.720.481.434 27.747.150 11.409.799.632 8.281.093.455.961 8.478.890 186.992.267.888 (163.352.717.548) 8.117.740.738.413 (152.616.333.154) 34.375.934.734 Rumah tangga Perdagangan besar dan eceran Transportasi, pergudangan dan komunikasi Real estate, usaha persewaan dan jasa perusahaan Perikanan Jasa kesehatan dan kegiatan sosial Jasa pendidikan Jasa perorangan yang melayani rumah tangga Pertambangan dan penggalian Listrik, gas dan air Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih - - 59 4.417.623.170.667 Construction Services in social, art culture, recreation and other individual services 246.015.007.418 Agriculture, hunting and 188.796.120.597 forestry Real estate, leasing services and servicing companies 96.974.568.442 Fishing 38.924.348.953 Health and social services 38.776.069.522 Educational services 33.016.283.591 Individual services, which serve 18.259.717.605 households Mining and excavation 13.748.228.584 Electricity, gas and water 11.418.278.522 8.468.085.723.849 Total Allowance for impairment (315.969.050.702) losses 8.152.116.673.147 Total - net 376.536.858.988
611. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 8. KREDIT YANG DIBERIKAN (lanjutan) 8. LOANS (continued) b. Berdasarkan sektor ekonomi (lanjutan) b. By economic sectors (lanjutan) 31 Desember/December 31 , 2020 Tidak mengalami penurunan nilai/ Not impaired Rumah tangga Perdagangan besar dan eceran Mengalami penurunan nilai/ Impaired 4.228.657.585.806 34.929.635.769 971.735.418.958 47.994.550.594 764.535.203.356 14.321.411.128 439.681.029.580 365.838.616.731 13.493.791.350 278.035.143.198 233.902.013.664 48.219.125.504 9.459.423.813 Jasa kemasyarakatan, sosial budaya, hiburan dan perorangan lainnya 216.740.269.097 Pertanian, perburuan dan kehutanan 161.062.950.486 5.823.519.673 Transportasi, pergudangan dan komunikasi Perantara keuangan Industri pengolahan Penyediaan akomodasi dan penyediaan makan minum Konstruksi Real estate, usaha persewaan dan jasa perusahaan Jasa pendidikan Jasa kesehatan dan kegiatan sosial Perikanan Jasa perorangan yang melayani rumah tangga Listrik, gas dan air Pertambangan dan penggalian Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih 2.981.909.838 71.312.717.021 3.208.855.736 48.655.637.487 32.254.705 42.156.355.203 33.077.853.884 2.526.515 685.806.796 19.965.424.988 379.499.721 8.098.007.826 8.478.890 5.474.919.008 7.888.929.146.293 27.747.150 181.568.537.182 (161.270.197.030) 7.727.658.949.263 (145.300.855.175) 36.267.682.007 60 Jumlah/ Total Households Wholesale and retail 1.019.729.969.552 Transportation, warehousing and 778.856.614.484 communications Financial intermediary 439.681.029.580 Manufacturing 379.332.408.081 Accommodation and food 326.254.268.702 and beverages Construction 243.361.437.477 Services in social, art culture, recreation and other individual services 222.563.788.770 Agriculture, hunting and 164.044.860.324 forestry Real estate, leasing services and servicing companies 74.521.572.757 Educational services 48.687.892.192 Health and social services 42.158.881.718 Fishing 33.763.660.680 Individual services, which serve 20.344.924.709 households Electricity, gas and water 8.106.486.716 Mining and excavation 5.502.666.158 Total 8.070.497.683.475 Allowance for impairment (306.571.052.205) losses 7.763.926.631.270 Total - net 4.263.587.221.575
612. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 8. KREDIT YANG DIBERIKAN (lanjutan) 8. LOANS (continued) b. Berdasarkan sektor ekonomi (lanjutan) b. By economic sectors (continued) Kualitas kredit yang diberikan berdasarkan kolektibilitas sesuai ketentuan Otoritas Jasa Loans quality based on collectibility according to Financial Services Authority’s Keuangan. (lanjutan) regulation. (continued) 31 Desember/December 31 , 2021 Dalam Kurang Lancar/ Diragukan/ Macet/ Jumlah/ perhatian khusus/ lancar/ Current Doubtful Loss Total Special mention Substandard 1.524.246.489 Rumah tangga 4.417.623.170.667 Households 4.372.082.325.855 8.518.758.532 566.174.226 34.931.665.565 1.175.983.031.391 3.589.916.661 146.839.979 39.508.143.370 487.427.068 Perdagangan besar dan eceran 1.219.715.358.469 Wholesale and retail Transportasi, pergudangan Transportation, warehousing and dan komunikasi 37.772.290 565.569.779.997 communications 551.564.462.342 35.550.739 13.931.994.626 Perantara keuangan 104.109.704.049 405.407.292.069 Financial intermediary 301.297.588.020 Penyediaan akomodasi dan Accommodation and food 4.836.574 penyediaan makan minum 348.916.802.927 1.128.488.473 4.854.391.182 48.084.635.864 402.989.155.020 and beverages 768.520 Industri pengolahan 394.315.485.405 Manufacturing 381.168.198.416 419.581.174 12.726.937.295 988.000.000 Konstruksi 376.536.858.988 Construction 357.400.620.962 18.148.238.026 Jasa kemasyarakatan, sosial budaya, Services in social, and other 203.893.314 hiburan dan perorangan lainnya 4.413.517.526 246.015.007.418 individual services 240.492.241.666 905.354.912 Pertanian, perburuan dan Agriculture, hunting and 93.175.702 kehutanan 188.796.120.597 forestry 185.822.737.386 547.152.007 2.333.055.502 Real estate, leasing services and Real estate, usaha persewaan dan jasa perusahaan 25.099.001 96.974.568.442 servicing companies 93.976.959.460 2.972.509.981 13.758.306 Perikanan 76.147.772 38.924.348.953 Fishing 38.033.131.276 259.248.018 542.063.581 Jasa kesehatan dan kegiatan sosial 116.599.349 38.776.069.522 Health and social services 38.656.943.658 2.526.515 32.984.028.886 32.254.705 Jasa pendidikan 33.016.283.591 Educational services Jasa perorangan yang melayani Individual services to 18.259.717.605 households rumah tangga 17.928.649.736 331.067.869 Pertambangan dan penggalian 13.748.228.584 Mining and excavation 13.720.481.434 27.747.150 Listrik, gas dan air 8.478.890 11.418.278.522 Electricity, gas and water 11.409.799.632 3.316.105.973 Jumlah 8.161.438.003.047 119.655.452.915 5.681.325.449 177.994.836.465 8.468.085.723.849 Total Allowance for impairment Penyisihan kerugian (1.125.033.371) (95.194.509.626) (68.158.207.923) (2.357.686.467) (149.133.613.315) (315.969.050.702) losses penurunan nilai 2.191.072.602 8.066.243.493.421 51.497.244.992 3.323.638.982 28.861.223.150 8.152.116.673.147 Jumlah - bersih Total - net - - 61 - - -
613. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 8. KREDIT YANG DIBERIKAN (lanjutan) 8. LOANS (continued) b. Berdasarkan sektor ekonomi (lanjutan) b. By economic sectors (continued) Kualitas kredit yang diberikan berdasarkan kolektibilitas sesuai ketentuan Otoritas Jasa Loans quality based on collectibility according to Financial Services Authority’s Keuangan. (lanjutan) regulation. (continued) 31 Desember/December 31 , 2020 Dalam Kurang Lancar/ Diragukan/ Macet/ Jumlah/ perhatian khusus/ lancar/ Current Doubtful Loss Total Special mention Substandard 8.390.756.036 Rumah tangga 4.263.587.221.575 Households 4.219.536.188.247 9.121.397.559 899.430.559 25.639.449.174 503.819.733 Perdagangan besar dan eceran 1.019.729.969.552 Wholesale and retail 967.772.967.086 3.962.451.872 352.615.109 47.138.115.752 Transportasi, pergudangan Transportation, warehousing and dan komunikasi 778.856.614.484 communications 764.392.173.854 143.029.502 14.321.411.128 Perantara keuangan 126.006.668.201 439.681.029.580 Financial intermediary 313.674.361.379 3.601.427 Industri pengolahan 379.332.408.081 Manufacturing 365.427.654.124 410.962.607 3.754.025 13.486.435.898 Penyediaan akomodasi dan Accommodation and food 2.985.169 penyediaan makan minum 277.625.468.188 409.675.010 48.216.140.335 326.254.268.702 and beverages Konstruksi 243.361.437.477 Construction 232.207.260.035 1.694.753.629 9.459.423.813 Jasa kemasyarakatan, sosial budaya, Services in social, and other 269.556.520 hiburan dan perorangan lainnya 5.551.501.843 222.563.788.770 individual services 216.109.187.246 631.081.851 2.461.310 Pertanian, perburuan dan Agriculture, hunting and 5.850.852 kehutanan 164.044.860.324 forestry 160.304.777.767 758.172.719 2.976.058.986 Real estate, usaha persewaan dan jasa Real estate, leasing services and 25.037.937 perusahaan 44.859.765 74.521.572.757 servicing companies 71.267.857.256 3.183.817.799 Jasa pendidikan 48.687.892.192 Educational services 48.646.121.324 9.516.163 32.254.705 Jasa kesehatan dan kegiatan sosial 588.227.376 42.158.881.718 Health and social services 41.568.127.827 2.526.515 6.257.459 Perikanan 33.763.660.680 Fishing 32.964.232.408 113.621.476 679.549.337 Jasa perorangan yang melayani Individual services to 20.344.924.709 households rumah tangga 19.965.424.988 379.499.721 Listrik, gas dan air 8.478.890 8.106.486.716 Electricity, gas and water 8.098.007.826 Pertambangan dan penggalian 5.502.666.158 Mining and excavation 5.468.012.565 6.906.443 27.747.150 9.207.865.133 Jumlah 7.745.027.822.120 143.901.324.173 1.258.261.003 171.102.411.046 8.070.497.683.475 Total Allowance for impairment Penyisihan kerugian (7.761.301.571) (118.181.749.985) (43.417.196.000) (485.906.870) (136.724.897.779) (306.571.052.205) losses penurunan nilai 1.446.563.562 7.626.846.072.135 100.484.128.173 772.354.133 34.377.513.267 7.763.926.631.270 Jumlah - bersih Total - net 62
614. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 8. KREDIT YANG DIBERIKAN (lanjutan) 8. LOANS (continued) c. Berdasarkan jangka waktu kredit Jangka waktu kredit diklasifikasikan berdasarkan periode kredit sebagaimana yang tercantum dalam perjanjian kredit dan waktu yang tersisa sampai dengan saat jatuh temponya adalah sebagai berikut: c. By maturity: Berdasarkan jangka waktu: 31 Desember/ December 31, 2021 Kurang dari atau sama dengan 1 tahun Lebih dari 1 tahun sampai 2 tahun Lebih dari 2 tahun sampai 5 tahun Lebih dari 5 tahun Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih 31 Desember/ December 31, 2020 263.970.612.022 255.955.858.238 1.201.369.117.510 944.391.422.625 2.369.974.334.089 4.632.771.660.228 8.468.085.723.849 2.391.188.594.242 4.478.961.808.370 8.070.497.683.475 (315.969.050.702) 8.152.116.673.147 (306.571.052.205) 7.763.926.631.270 1 year or less More than 1 year to 2 years More than 2 years to 5 years More than 5 years Total Allowance for impairment losses Total - net By remaining period to maturity: 31 Desember/ December 31, 2020 Berdasarkan sisa umur jatuh tempo: 31 Desember/ December 31, 2021 Kurang dari atau sama dengan 1 tahun Lebih dari 1 tahun sampai 2 tahun Lebih dari 2 tahun sampai 5 tahun Lebih dari 5 tahun Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih By term of loans Classification of loans according to term of loan agreements and remaining periods from statements of financial position date to maturity dates are as follows: 992.939.169.596 769.803.362.546 1.106.905.556.192 1.085.285.879.106 2.442.390.167.360 3.925.850.830.701 8.468.085.723.849 2.397.124.249.350 3.818.284.192.473 8.070.497.683.475 (315.969.050.702) 8.152.116.673.147 (306.571.052.205) 7.763.926.631.270 d. Berdasarkan pihak berelasi Dari jumlah kredit yang diberikan kepada pihak yang berelasi, sebesar Rp9.412.714.122 untuk tanggal 31 Desember 2021 dan Rp8.782.338.878 untuk tanggal 31 Desember 2020, yang diberikan kepada manajemen dan pejabat eksekutif Bank meliputi Direksi, Pemimpin Divisi, Pemimpin Satuan Pengawasan Intern, Pemimpin Unit Usaha Syariah, Pemimpin Desk dan Pemimpin Cabang. Jumlah kredit yang diberikan kepada karyawan kunci Bank masing-masing dibawah Rp1.000.000.000. 63 d. 1 year or less More than 1 year to 2 years More than 2 years to 5 years More than 5 years Total Allowance for impairment losses Total - net By related parties From stated above, loans to related parties are Rp9,412,714,122 for December 31, 2021 and Rp8,782,338,878 for December 31, 2020, to management and executive Bank officers, such as Directors, Head of Division, Head of Internal Audit Division, Head of Sharia Unit, Head of Desk and Head of Branch Office. Loan facility to each key personnel of the Bank was less than Rp1,000,000,000.
615. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 8. KREDIT YANG DIBERIKAN (lanjutan) 8. LOANS (continued) e. Berdasarkan stage Berikut adalah perubahan jumlah pinjaman yang diberikan berdasarkan stage selama periode berakhir 31 Desember 2021 dan 2020: Stage 1 Saldo awal 7.081.911.421.323 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) (14.852.088.862) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) (28.366.396.408) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) 9.152.928.630 Modifikasi arus kas (1.827.065.969) Perubahan bersih pada eksposur dan pengukuran kembali 561.427.565.547 Saldo akhir 7.607.446.364.261 e. By stage Below is movement of loans based on stages during the period ended December 31, 2021 and 2020: 31 Desember/ December 31 , 2021 Stage 2 Stage 3 768.753.001.793 15.100.753.793 (42.218.558.337) (8.161.534.156) (2.998.307.746) (140.348.021.429) 590.127.333.918 64 219.833.260.359 (248.664.931) 70.584.954.745 (991.394.474) 1.183.772.871 (19.849.902.900) 270.512.025.670 Jumlah/Total 8.070.497.683.475 Beginning balance Transfer to lifetime expected credit losses (Stage 2) - - Transfer to credit impaired (Stage 3) Transfer to 12 month expected credit losses (Stage 1) Modification of cash flows (3.641.600.844) Net change in exposure and 401.229.641.218 remeasurement 8.468.085.723.849 Ending balance
616. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 8. KREDIT YANG DIBERIKAN (lanjutan) 8. LOANS (continued) e. Berdasarkan stage (lanjutan) Stage 1 Saldo awal 7.346.467.983.903 Dampak penerapan awal PSAK 71 (Catatan 44) e. 31 Desember/ December 31 , 2020 Stage 2 Stage 3 54.859.138.415 (44.111.640.204) 54.859.138.415 279.897.916.225 736.556.603.497 (12.567.611.684) (30.417.518.575) 65.949.584.281 (14.011.250.239) (82.470.840.150) 4.776.623.538 - 573.097.837 (15.840.917.734) 16.989.405.157 768.753.001.793 (15.707.968.416) 219.833.260.359 e. Kredit yang direkstrukturisasi Kredit yang direstrukturisasi sampai dengan 31 Desember 2021 dan 2020 beserta penyisihan kerugian penurunan nilainya adalah sebagai berikut: 31 Desember/ December 31, 2021 Kredit yang direstrukturisasi Penyisihan kerugian penurunan nilai Saldo kredit yang direstrukturisasi 324.009.556.429 - 124.372.777 Saldo awal PSAK 71 7.346.592.356.680 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) (723.988.991.813) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) (35.532.065.706) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) 96.482.090.389 Modifikasi arus kas 4.106.243.096 Hapus buku Perubahan bersih pada eksposur dan pengukuran kembali 394.251.788.677 Saldo akhir 7.081.911.421.323 By stage (continued) e. Jumlah/Total Beginning balance Effect on initial implementation PSAK 71 (Note 44) (43.987.267.427) Beginning balance PSAK 71 7.681.349.411.320 7.725.336.678.747 Transfer to lifetime expected credit losses (Stage 2) - - Transfer to credit impaired (Stage 3) Transfer to 12 month expected credit losses (Stage 1) Modification of cash flows 9.455.964.471 Written-off (15.840.917.734) Net change in exposure and 395.533.225.418 remeasurement 8.070.497.683.475 Ending balance Restructured loans Restructured loans until December 31, 2021 and 2020 along their allowance for impairment losses are as follows: 31 Desember/ December 31, 2020 1.212.832.317.324 (146.618.099.181) 1.066.214.218.143 Kredit yang direstrukturisasi sampai dengan 31 Desember 2021 dan 2020 masing-masing sebesar Rp1.212.832.317.324 dan Rp1.158.284.338.981 tersebut merupakan 14,32% dan 14,35% dari total kredit. 65 1.158.284.338.981 (110.659.710.781) 1.047.624.628.200 Restructured loans Allowance for impairment losses Restructured loans balance The restructured loans until December 31, 2021 and 2020 amounted to Rp1,212,832,317,324 and Rp1,158,284,338,981 were 14.32% and 14.35% of total loans.
617. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 8. KREDIT YANG DIBERIKAN (lanjutan) f. 8. LOANS (continued) Kredit kelolaan Saldo kredit program yang disalurkan dengan sistem channeling adalah sebagai berikut: f. 31 Desember/ December 31, 2021 31 Desember/ December 31, 2020 2.654.209.463 988.802.840 912.193.998 106.089.725 22.018.832 13.959.000 5.288.879.101 Taskin KPKM KUT Dinas Perindustrian IK PIK Dinas Sosial Lain-lain Jumlah g. Tingkat suku bunga rata-rata per tahun g. 31 Desember/ December 31, 2021 9,55% Loans 10,36% h. Perubahan cadangan kerugian penurunan nilai berdasarkan stage untuk tahun yang berakhir pada tanggal berakhir 31 Desember 2021 dan 2020 adalah sebagai berikut: Saldo awal 45.409.282.043 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) (2.377.244.032) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) (11.512.857.779) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) 447.030.666 Perubahan bersih pada eksposur dan pengukuran kembali 12.343.561.905 Saldo akhir 44.309.772.803,00 Average interest rate per annum 31 Desember/ December 31, 2020 h. Perubahan penyisihan kerugian penurunan nilai Stage 1 Taskin KPKM KUT Dinas Perindustrian IK PIK Dinas Sosial Others Total 2.582.284.217 988.802.840 912.193.998 106.089.725 22.018.832 13.959.000 5.433.832.548 10.059.181.160 9.986.152.959 Kredit yang diberikan Channeling loans The outstanding balances of loans distributed through the channeling system are as follows: Movements in the allowance for impairment losses The movement of allowance for impairment losses by stage for the year ended December 31, 2021 and 2020 was as follows: 31 Desember/ December 31 , 2021 Stage 2 Stage 3 99.629.776.657 2.411.297.497 (23.676.687.460) 161.531.993.505 (34.053.465) 35.189.545.239 (47.581.172) (399.449.494) 12.674.431.388 (15.619.994.796) 180.668.040.989 90.991.236.910 66 Jumlah/Total 306.571.052.205 Beginning balance Transfer to lifetime expected credit losses (Stage 2) - - Transfer to credit impaired (Stage 3) Transfer to 12 month expected credit losses (Stage 1) Net change in exposure and 9.397.998.497 remeasurement 315.969.050.702 Ending balance
618. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 8. KREDIT YANG DIBERIKAN (lanjutan) 8. LOANS (continued) h. Perubahan penyisihan kerugian penurunan nilai (lanjutan) Saldo awal 2.557.607.867 Dampak penerapan awal PSAK 71 4.424.999.546 207.582.912.742 21.614.006.242 46.627.384.636 Saldo awal 49.184.992.503 PSAK 71 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) (8.540.662.975) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) (494.356.941) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) 4.303.884.972 Hapus buku Perubahan bersih pada eksposur dan pengukuran kembali 955.424.484 Saldo akhir 45.409.282.043 (2.721.497.784) 26.039.005.788 204.861.414.958 11.372.223.521 (2.831.560.546) (16.640.567.692) (3.248.793.080) (1.055.091.892) (15.840.917.734) - 82.107.908.120 (40.736.775.914) 161.531.993.505 99.629.776.657 Perubahan kredit yang dihapus buku Saldo awal tahun Penerimaan kembali kredit yang telah dihapusbuku Penghapusbukuan kredit selama tahun berjalan Saldo akhir tahun Effect on initial implementation PSAK 71 (Note 44) 65.519.893.094 Beginning balance PSAK 71 280.085.413.249 Transfer to lifetime expected credit losses (Stage 2) - - Transfer to credit impaired (Stage 3) Transfer to 12 month expected credit losses (Stage 1) (15.840.917.734) Written-off Net change in exposure and 42.326.556.690 remeasurement 306.571.052.205 Ending balance Movements in loans written-off 31 Desember/ December 31, 2020 140.025.746.239 (9.817.313.905) 130.208.432.334 Penghapusbukuan kredit selama tahun termasuk tunggakan bunga dan denda. 214.565.520.155 Beginning balance Management believes that the allowance for impairment losses is adequate to cover the possible losses of uncollectible loans. i. 31 Desember/ December 31, 2021 Jumlah/Total 17.134.924.633 Manajemen Bank berpendapat bahwa jumlah penyisihan kerugian penurunan nilai yang dibentuk telah memadai untuk menutup kemungkinan terjadinya kerugian atas tidak tertagihnya kredit yang diberikan. i. Movements in the allowance for impairment losses (continued) 31 Desember/ December 31, 2020 Stage 2 Stage 3 Stage 1 (Catatan 44) h. berjalan 67 126.898.599.589 (5.417.628.985) 18.544.775.635 140.025.746.239 Balance at beginning of year Recoveries from written-off loans Written-off during the year Balance at end of year Written-off loans during the year including past-due of interest and penalty.
619. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 8. KREDIT YANG DIBERIKAN (lanjutan) j. 8. LOANS (continued) Informasi pokok lainnya sehubungan dengan kredit yang diberikan - j. Other information related to loans Kredit yang diberikan dijamin dengan agunan tunai (tabungan dan deposito berjangka), tanah, bangunan, kendaraan serta agunan lain yang umumnya diterima oleh perbankan. - Loans were generally collateralized by cash collateral (savings deposits and time deposits), lands, buildings, vehicles and other collateral commonly accepted by banks. Agunan yang berbentuk tunai telah dilakukan pemblokiran, demikian juga untuk agunan dalam bentuk tanah dan bangunan telah diikat dengan hak tanggungan dan surat kuasa untuk menjual. Agunan dalam bentuk kendaraan telah dikuasai BPKB-nya dengan surat kuasa untuk menjual kendaraan tersebut. The current accounts, savings deposits and time deposits pledged as cash collateral have been restricted for withdrawals. Lands and buildings were collateralized by registered mortgages and powers of attorney to mortgage or sell. Vehicles were collateralized and supported by powers of attorney to sell. Khusus untuk kredit yang diberikan kepada karyawan dan Pegawai Negeri Sipil pusat dan daerah, pada umumnya merupakan kredit yang dijamin dengan avalis dan dipertanggungkan dengan asuransi jiwa. The loan to federal and regional officer, were generally collateralized by avalist and covered with life insurance (banker’s clause). - Kredit modal kerja dan investasi diberikan kepada debitur untuk kepentingan modal kerja dan pengadaan barang-barang modalnya. - Working capital and investment loans are loan to the debtors for the purpose of working capital and capital goods procurements. - Kredit konsumsi terdiri dari kredit pemilikan rumah (KPR), kredit pembelian kendaraan bermotor dan kredit konsumsi lainnya. - Consumer loans consist of housing loans (KPR), vehicles loans and other consumer loans. - Dari jumlah kredit yang diberikan terdapat Kredit Program Pemerintah merupakan kredit yang dananya bersumber dari Bank Indonesia, Pemerintah Republik Indonesia dan Instansi Pemerintah lainnya yang diberikan kepada pengusaha mikro, kecil, menengah dan koperasi. - From outstanding loans, there are loans of Government Programs funded by Bank Indonesia, Government of the Republic of Indonesia and other governmental institutions, which gave to small and medium enterprises and cooperatives. - Kredit yang diberikan kepada karyawan bank merupakan kredit untuk membeli rumah, kendaraan dan keperluan lainnya yang dibebani bunga berkisar antara 1% diatas bunga yang dijaminkan (cash collateral) sampai dengan 15,00% per tahun dengan jangka waktu kredit berkisar antara 1 (satu) tahun sampai dengan 15 (lima belas) tahun yang dibayar kembali melalui pemotongan gaji setiap bulan dari karyawan yang bersangkutan. - Loans to employees are for housing loans, vehicles loans and others with interest rates ranging from 1% above the collateral interest (cash collateral) to 15.00% annually for 1 year to 15 years. Such loans will be repaid through monthly salary withhold for each employee. - Pada tanggal 31 Desember 2021, rasio NPL-gross dan rasio NPL-net adalah masing-masing sebesar 2,09% dan 0,39%, sedangkan pada tanggal 31 Desember 2020 masing-masing sebesar 2,14% dan 0,44%. - As at December 31, 2021, the percentage of NPLgross and NPL-net were 2.09% and 0.39%, while as at also December 31, 2020 were 2.14% and 0.44%, respectively. 68
620. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 8. KREDIT YANG DIBERIKAN (lanjutan) j. 8. LOANS (continued) Informasi pokok lainnya sehubungan dengan kredit yang diberikan (lanjutan) j. Other information related to loans (continued) - Rasio kredit UMKM terhadap kredit yang diberikan pada tanggal 31 Desember 2021 dan 2020 adalah sebesar 29,24% dan 23,73%. - Ratio of UMKM loans to total loans as at December 31, 2021 and 2020 were 29.24% and 23.73%. - Dalam laporan Batas Maksimal Pemberian Kredit (BMPK) pada tanggal 31 Desember 2021 dan 2020 kepada Otoritas Jasa Keuangan, tidak terdapat pemberian kredit yang melampaui ketentuan BMPK. - In Legal Lending Limit (LLL) report as of December 31, 2021 and 2020 submitted to Financial Service Authority, there were no loans, which exceed the Legal Lending Limit policy. - Kredit sindikasi merupakan pinjaman yang diberikan kepada debitur berdasarkan perjanjian pembiayaan bersama (sindikasi) dengan bank-bank lain. Jumlah pinjaman sindikasi pada tanggal 31 Desember 2021 dan 2020 adalah sebesar Rp693.098.417.073 dan Rp921.971.020.420. Keikutsertaan Bank dalam pinjaman sindikasi sebagai anggota pada posisi 31 Desember 2021 dan 2020 sebesar 1,05% - 26,00% dan 1,05% - 26,00% dari tiap-tiap fasilitas pinjaman. - Syndicated loans represent loans provided to debtors under syndication agreements with other banks. Total syndicated loans as at December 31, 2021 and 2020 amounted to Rp693,098,417,073 and Rp921,971,020,420. The participation of the Bank as a member of syndications as of December 31, 2021 and 2020 is between 1.05% - 26.00% and 1.05% - 26.00% of each syndicated loan facility. - Tabungan dan deposito yang diblokir dan dijadikan jaminan atas pinjaman yang diberikan pada tanggal 31 Desember 2021 dan 2020 masing-masing sebesar Rp166.425.678.485 dan Rp79.507.776.637 (Catatan 16). - Savings deposits and deposits blocked and pledged as loan collateral as of December 31, 2021 and 2020 were Rp166,425,678,485 and Rp79,507,776,637, respectively (Note 16). - Kebijakan pemberian kredit ditetapkan dan dilaksanakan melalui proses analisis kredit yang mengacu pada prinsip kehati-hatian, kecukupan agunan kredit, asas-asas perkreditan yang sehat, ketentuan BMPK serta pemantauan dan evaluasi. - Loans policies stated through an analysis processes conforming to prudent policy, adequacy of collaterals, best practice, Legal Lending Limit, monitoring and evaluation. - Persetujuan pemberian kredit dilakukan melalui suatu komite (Komite Kredit) yang melibatkan Analis Kredit, Penyelia dan/atau Pemimpin Cabang Pembantu dan/atau Pemimpin Bidang Operasional dan Pelayanan, Pemimpin Cabang, Pemimpin Divisi dan/atau Direksi (untuk kredit yang melebihi wewenang Cabang). Pengajuan persetujuan kepada Komite Kredit dilakukan setelah data dari nasabah sudah diperoleh secara lengkap. - The loan approval is conducted by Credit Committee involving Credit Analyst, Supervisor and/or Head of Sub-branch Office and/or Head of Operation and Services, Head of Branch Office, Head of Division and/or Directors (when loans exceeding Branch authority). The application to Credit Committee submitted when debtor's data is completely received. 69
621. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 9. PEMBIAYAAN SYARIAH 9. SHARIA FINANCING a. Berdasarkan jenis dan kolektibilitas Pembiayaan syariah berdasarkan kolektibilitas sesuai ketentuan Otoritas Jasa Keuangan. Pihak berelasi Konsumsi Pihak ketiga Konsumsi Modal kerja Investasi Sindikasi Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih a. By type and collectibility Sharia financing based on collectibility according to Financial Service Authority regulation. 31 Desember/December 31 , 2021 Dalam Kurang Lancar/ Diragukan/ Macet/ Jumlah/ perhatian khusus/ lancar/ Current Doubtful Loss Total Special mention Substandard Related parties 456.257.326 456.257.326 Consumer 313.389.780.960 44.172.339.756 249.395.911.187 218.803.452.559 825.761.484.462 826.217.741.788 6.554.417.170 624.996.050 491.292.029 7.670.705.249 7.670.705.249 (4.803.968.432) 821.413.773.356 (241.982.349) 7.428.722.900 988.812.169 632.040 41.473.763 1.030.917.972 1.030.917.972 (626.591.946) 404.326.026 70 563.875.923 563.875.923 563.875.923 2.986.830.544 621.936.565 411.990.225 4.020.757.334 4.020.757.334 324.483.716.766 45.419.904.411 250.340.667.204 218.803.452.559 839.047.740.940 839.503.998.266 (400.803.007) 163.072.916 (2.948.271.418) 1.072.485.916 (9.021.617.152) 830.482.381.114 Third parties Consumer Working capital Investment Syndicated Total Allowance for impairment losses Total - net
622. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 9. PEMBIAYAAN SYARIAH (lanjutan) 9. SHARIA FINANCING (continued) a. Berdasarkan jenis dan kolektibilitas (lanjutan) a. By type and collectibility (continued) Sharia financing based on collectibility according to Financial Service Authority Pembiayaan syariah berdasarkan kolektibilitas sesuai ketentuan Otoritas Jasa Keuangan regulation (continued) (lanjutan) 31 Desember/December 31 , 2020 Dalam Kurang Lancar/ Diragukan/ Macet/ Jumlah/ perhatian khusus/ lancar/ Current Doubtful Loss Total Special mention Substandard Pihak berelasi Related parties Konsumsi 482.257.901 482.257.901 Consumer Pihak ketiga Konsumsi Modal kerja Investasi Sindikasi Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih 319.397.967.427 40.002.841.635 162.569.513.617 276.607.124.346 798.577.447.025 799.059.704.926 6.753.135.278 253.507.126 7.006.642.404 7.006.642.404 569.948.836 3.694.105 573.642.941 573.642.941 335.505.068 11.345.954 346.851.022 346.851.022 4.441.804.901 766.521.616 508.333.156 5.716.659.673 5.716.659.673 331.498.361.510 40.769.363.251 163.346.393.958 276.607.124.346 812.221.243.065 812.703.500.966 (3.809.084.912) 795.250.620.014 (229.926.148) 6.776.716.256 (387.495.806) 186.147.135 (277.168.652) 69.682.370 (4.547.402.869) 1.169.256.804 (9.251.078.387) 803.452.422.579 71 Third parties Consumer Working capital Investment Total Allowance for impairment losses Total - net
623. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 9. PEMBIAYAAN SYARIAH (lanjutan) 9. SHARIA FINANCING (continued) b. Berdasarkan sektor ekonomi b. By economic sectors Sharia financing based on collectibility according to Financial Service Authority Pembiayaan syariah berdasarkan kolektibilitas sesuai ketentuan Otoritas Jasa Keuangan regulation (continued) (lanjutan) 31 Desember/December 31 , 2021 Dalam Kurang Lancar/ Diragukan/ Macet/ Jumlah/ perhatian khusus/ lancar/ Current Doubtful Loss Total Special mention Substandard Rumah tangga 324.939.974.092 Households 313.846.038.286 6.554.417.170 988.812.169 563.875.923 2.986.830.544 55.762.048.104 55.762.048.104 Konstruksi Construction Jasa pendidikan 145.380.552.781 Educational services 145.292.930.285 41.473.763 46.148.733 107.814.905.618 107.814.905.618 Jasa kesehatan dan kegiatan sosial Health and social services Perantara keuangan 40.245.736.103 Financial intermediary 39.620.951.258 624.784.845 Perdagangan besar dan eceran 69.536.434.560 Wholesale and retail 69.209.813.676 171.804.213,00 632.040,00 154.184.631,00 Jasa kemasyarakatan, sosial budaya, Services in social, art culture, recreation hiburan dan perorangan lainnya 16.922.466.214 and other individual services 16.468.718.093 169.875.526 283.872.595 Real estate, leasing services and Real estate, usaha persewaan dan jasa perusahaan servicing companies 5.875.999.139 5.875.999.139 Pertanian, perburuan dan kehutanan 6.519.131.900 Agriculture, hunting and forestry 6.519.131.900 Industri pengolahan 12.289.663.503 Manufacturing 12.053.184.065 50.282.327 186.197.111 Penyediaan akomodasi dan penyediaan Accommodation and food makan minum 10.423.773.604 and beverages 10.260.109.944 163.663.660 867.928.414 99.541.168 967.469.582 Perikanan Fishing Transportasi, pergudangan Transportation, warehousing and 577.733.170 199.860.060 777.593.230 dan komunikasi communications Jasa perorangan yang melayani Individual services to rumah tangga 506.175.693 households 506.175.693 Administrasi Pemerintahan, Pertahanan Government administration, Defense dan Jaminan Sosial Wajib 39.542.074.143 and Mandatory Social Security 39.542.074.143 Pertambangan dan penggalian 2.000.000.000 Mining and excavation 2.000.000.000 563.875.923 826.217.741.788 7.670.705.249 1.030.917.972 4.020.757.334 839.503.998.266 Jumlah Total Allowance for impairment Penyisihan kerugian (400.803.007) (4.803.968.432) (241.982.349) (626.591.946) (2.948.271.418) (9.021.617.152) penurunan nilai losses 163.072.916 821.413.773.356 7.428.722.900 404.326.026 1.072.485.916 830.482.381.114 Jumlah - bersih Total - net - - 72 - - -
624. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 9. PEMBIAYAAN SYARIAH (lanjutan) 9. SHARIA FINANCING (continued) b. Berdasarkan sektor ekonomi (lanjutan) b. By economic sectors (continued) Sharia financing based on collectibility according to Financial Service Authority Pembiayaan syariah berdasarkan kolektibilitas sesuai ketentuan Otoritas Jasa Keuangan regulation (continued) (lanjutan) 31 Desember/December 31 , 2020 Dalam Kurang Lancar/ Diragukan/ Macet/ Jumlah/ perhatian khusus/ lancar/ Current Doubtful Loss Total Special mention Substandard 319.855.225.328 6.753.135.278 569.948.836 335.505.068 4.441.804.901 331.955.619.411 Rumah tangga Households 124.378.324.172 139.624.327 124.517.948.499 Konstruksi Construction 132.570.734.326 57.203.379 47.094.149 132.675.031.854 Jasa pendidikan Educational services 96.128.314.512 96.128.314.512 Jasa kesehatan dan kegiatan sosial Health and social services 21.093.267.271 21.093.267.271 Perantara keuangan Financial intermediary 18.623.188.789 54.232.903 3.694.105 11.345.954 151.109.117 18.843.570.868 Perdagangan besar dan eceran Wholesale and retail Jasa kemasyarakatan, sosial budaya, Services in social, art culture, recreation 15.554.116.338 51.788.695 283.872.595 15.889.777.628 and other individual services hiburan dan perorangan lainnya Real estate, usaha persewaan dan jasa Real estate, leasing services and 4.263.942.796 56.869.365 4.320.812.161 perusahaan servicing companies 6.851.108.642 6.851.108.642 Agriculture, hunting and forestry Pertanian, perburuan dan kehutanan 6.511.630.834 56.983.424 230.570.628 6.799.184.886 Industri pengolahan Manufacturing Penyediaan akomodasi dan penyediaan Accommodation and food 3.806.547.008 163.477.621 3.970.024.629 makan minum and beverages 1.043.561.725 1.043.561.725 Listrik, gas dan air Electricity, gas and water 421.184.094 33.298.725 454.482.819 Perikanan Fishing Transportasi, pergudangan Transportation, warehousing and 49.044.335 199.860.060 248.904.395 dan komunikasi communications Jasa perorangan yang melayani Individual services to 539.527.049 households 537.150.139 2.376.910 rumah tangga Government administration, Defense Administrasi Pemerintahan, Pertahanan 43.372.364.617 43.372.364.617 and Mandatory Social Security dan Jaminan Sosial Wajib 4.000.000.000 4.000.000.000 Pertambangan dan penggalian Mining and excavation 346.851.022 799.059.704.926 7.006.642.404 573.642.941 5.716.659.673 812.703.500.966 Jumlah Total Penyisihan kerugian Allowance for impairment (277.168.652) (3.809.084.912) (229.926.148) (387.495.806) (4.547.402.869) (9.251.078.387) penurunan nilai losses Jumlah - bersih 69.682.370 795.250.620.014 6.776.716.256 186.147.135 1.169.256.804 803.452.422.579 Total - net 73
625. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 9. PEMBIAYAAN SYARIAH (lanjutan) 9. SHARIA FINANCING (continued) c. Berdasarkan jenis akad c. 31 Desember/ December 31, 2021 Murabahah Musyarakah Mudharabah Qardh Aset yang diperoleh untuk Ijarah - bersih Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih 31 Desember/ December 31, 2020 511.274.753.306 291.019.277.398 27.728.998.267 9.024.931.000 561.325.748.095 226.064.569.195 12.834.010.748 11.764.375.040 456.038.295 839.503.998.266 714.797.888 812.703.500.966 (9.021.617.152) 830.482.381.114 (9.251.078.387) 803.452.422.579 d. Berdasarkan jangka waktu pembiayaan syariah Jangka waktu pembiayaan syariah diklasifikasikan berdasarkan periode pembiayaan sebagaimana yang tercantum dalam perjanjian pembiayaan syariah dan waktu yang tersisa sampai dengan saat jatuh temponya adalah sebagai berikut: 31 Desember/ December 31, 2021 By term of sharia financing Classification of sharia financing according to term of sharia financing agreements and remaining periods from statements of financial position date to maturity dates are as follows: 16.379.441.447 8.142.852.855 225.117.109.338 589.864.594.626 839.503.998.266 15.997.274.122 9.299.405.552 169.748.014.699 617.658.806.593 812.703.500.966 (9.021.617.152) 830.482.381.114 (9.251.078.387) 803.452.422.579 1 year or less More than 1 year to 2 years More than 2 years to 5 years More than 5 years Total Allowance for impairment losses Total - net By remaining period to maturity: 31 Desember/ December 31, 2020 Berdasarkan sisa umur jatuh tempo: 31 Desember/ December 31, 2021 Kurang dari atau sama dengan 1 tahun Lebih dari 1 tahun sampai 2 tahun Lebih dari 2 tahun sampai 5 tahun Lebih dari 5 tahun Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih d. Murabahah Musyarakah Mudharabah Qardh Asset acquired for Ijarah - net Total Allowance for impairment losses Total - net By maturity: 31 Desember/ December 31, 2020 Berdasarkan jangka waktu: Kurang dari atau sama dengan 1 tahun Lebih dari 1 tahun sampai 2 tahun Lebih dari 2 tahun sampai 5 tahun Lebih dari 5 tahun Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih By type of agreement 27.568.673.720 31.377.940.805 321.105.427.522 459.451.956.219 839.503.998.266 23.810.310.000 38.779.709.916 189.638.274.703 560.475.206.347 812.703.500.966 (9.021.617.152) 830.482.381.114 (9.251.078.387) 803.452.422.579 74 1 year or less More than 1 year to 2 years More than 2 years to 5 years More than 5 years Total Allowance for impairment losses Total - net
626. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 9. PEMBIAYAAN SYARIAH (lanjutan) e. Kisaran setara marjin dan bagi hasil Tingkat marjin/nisbah bagi hasil tahun 2021 dan 2020 masing-masing berkisar pada kesetaraan (equivalent) antara 9,17% flat dan 9,62% flat . f. Perubahan penyisihan kerugian penurunan nilai 9. SHARIA FINANCING (continued) e. Range of equivalent margin and profit sharing Margin/revenue sharing level for financing in 2021 and 2020, on the equivalent range 9.17% and 9.62% flat rate, respectively. f. 31 Desember/ December 31, 2021 Saldo awal tahun Pemulihan selama tahun berjalan Penyisihan selama tahun berjalan Saldo akhir tahun 31 Desember/ December 31, 2020 9.251.078.387 5.583.835.732 (229.461.235) - 9.021.617.152 3.667.242.655 9.251.078.387 Manajemen Bank berpendapat bahwa jumlah penyisihan kerugian penurunan nilai yang dibentuk telah memadai untuk menutup kemungkinan terjadinya kerugian atas tidak tertagihnya pembiayaan syariah. g. Perubahan pembiayaan syariah yang dihapus buku g. h. Informasi pokok lainnya pembiayaan syariah Provision during the year Balance at end of year 31 Desember/ December 31, 2020 5.346.416.667 (568.603.000) 4.627.713.667 (150.100.000) 5.196.316.667 sehubungan Recovery during the year Movements in sharia financing written-off 5.196.316.667 Penghapusbukuan kredit selama tahun termasuk tunggakan marjin dan denda. Balance at beginning of year Management believes that the allowance for impairment losses is adequate to cover the possible losses of uncollectible sharia financing. 31 Desember/ December 31, 2021 Saldo awal tahun Penerimaan kembali kredit yang telah dihapusbukukan Saldo akhir tahun Movements in the allowance for impairment losses berjalan dengan Pada tanggal 31 Desember 2021, rasio NPF-gross dan rasio NPF-net adalah masing-masing sebesar 0,67% dan 0,20%, sedangkan pada tanggal 31 Desember 2020 masing-masing sebesar 0,82% dan 0,45%. 75 Balance at beginning of year Recoveries from written-off loans Balance at end of year Written-off loans during the year including past-due of margin and penalty. h. Other information related to sharia financing As at December 31, 2021, the percentage of NPFgross and NPF-net were 0.67% and 0.20%, while as at also December 31, 2020 were 0.82% and 0.45%, respectively.
627. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 10. INVESTMENT SECURITIES 10. EFEK-EFEK UNTUK TUJUAN INVESTASI Tidak terdapat efek-efek untuk tujuan investasi pada pihak berelasi. a. Berdasarkan tujuan dan jenis 31 Desember/ December 31, 2021 Biaya perolehan diamortisasi Obligasi Pemerintah Obligasi korporasi Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih Dipindahkan By type and purpose of investment 1.149.567.285.773 213.340.674.000 1.362.907.959.773 1.123.564.302.000 293.537.336.000 1.417.101.638.000 (2.780.125.525) 1.360.127.834.248 (3.299.510.560) 1.413.802.127.440 b. 31 Desember/ December 31, 2021 Bank PT Bank Mandiri (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Pembangunan Daerah Sulawesi Selatan dan Sulawesi Barat PT Bank Negara Indonesia (Persero) Tbk PT Bank Tabungan Negara (Persero) Tbk a. 31 Desember/ December 31, 2020 b. Berdasarkan penerbit Pemerintah Sukuk Bank Indonesia SUN FR0086 SUN FR0070 SUN FR0081 SUN FR0084 SUN FR0085 SUN FR0077 SUN FR0079 SUN VR0033 SUN FR0065 SUN FR0078 SUN FR0064 SUN FR0053 Sertifikat Bank Indonesia Syariah Premi yang belum diamortisasi There was no investment securities with related party. Amortised cost Government bonds Corporate bonds Total Allowance for impairment losses Total - net By issuer 31 Desember/ December 31, 2020 Government Sukuk Bank Indonesia SUN FR0086 SUN FR0070 SUN FR0081 SUN FR0084 SUN FR0085 SUN FR0077 SUN FR0079 SUN VR0033 SUN FR0065 SUN FR0078 SUN FR0064 SUN FR0053 Sharia Certificates of Bank Indonesia Unamortized premium 367.586.000.000 244.759.000.000 130.000.000.000 100.000.000.000 90.000.000.000 90.000.000.000 50.000.000.000 20.000.000.000 20.000.000.000 15.000.000.000 10.000.000.000 5.000.000.000 - 423.251.000.000 130.000.000.000 100.000.000.000 90.000.000.000 90.000.000.000 50.000.000.000 20.000.000.000 20.000.000.000 15.000.000.000 10.000.000.000 5.000.000.000 155.000.000.000 7.222.285.773 1.149.567.285.773 5.000.000.000 10.313.302.000 1.123.564.302.000 50.000.000.000 91.500.000.000 38.000.000.000 38.000.000.000 33.000.000.000 29.000.000.000 30.000.000.000 30.000.000.000 15.000.000.000 16.000.000.000 Banks PT Bank Mandiri (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Pembangunan Daerah Sulawesi Selatan dan Sulawesi Barat PT Bank Negara Indonesia (Persero) Tbk PT Bank Tabungan Negara (Persero) Tbk 166.000.000.000 204.500.000.000 Carried forward 76
628. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 10. EFEK-EFEK UNTUK TUJUAN INVESTASI (lanjutan) 10. INVESTMENT SECURITIES (continued) b. Berdasarkan penerbit (lanjutan) b. 31 Desember/ December 31, 2021 Bank (lanjutan) Pindahan PT Bank Pembangunan Daerah Lampung PT Bank Pembangunan Daerah Jawa Tengah PT Bank Pembangunan Daerah Maluku dan Maluku Utara PT Bank Pembangunan Daerah Nusa Tenggara Timur PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk PT Bank DKI PT Bank Pembangunan Daerah Sumatera Barat Premi yang belum diamortisasi Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih 31 Desember/ December 31, 2020 166.000.000.000 204.500.000.000 14.000.000.000 14.000.000.000 10.000.000.000 10.000.000.000 10.000.000.000 10.000.000.000 10.000.000.000 10.000.000.000 3.000.000.000 - 39.000.000.000 340.674.000 213.340.674.000 1.362.907.959.773 5.000.000.000 1.037.336.000 293.537.336.000 1.417.101.638.000 (2.780.125.525) 1.360.127.834.248 (3.299.510.560) 1.413.802.127.440 c. Berdasarkan stage Berikut adalah perubahan jumlah efek - efek untuk tujuan investasi berdasarkan stage selama periode berakhir 31 Desember 2021 dan 2020: Stage 1 Saldo awal 1.417.101.638.000 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) Perubahan bersih pada eksposur dan pengukuran kembali (54.193.678.227) Saldo akhir 1.362.907.959.773 By issuer (continued) c. - - Total Allowance for impairment losses Total - net Jumlah/Total - 1.417.101.638.000 Beginning balance - Transfer to lifetime expected credit losses (Stage 2) - - Transfer to credit impaired (Stage 3) - - - - 77 PT Bank Pembangunan Daerah Lampung PT Bank Pembangunan Daerah Jawa Tengah PT Bank Pembangunan Daerah Maluku dan Maluku Utara PT Bank Pembangunan Daerah Nusa Tenggara Timur PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk PT Bank DKI PT Bank Pembangunan Daerah Sumatera Barat Unamortized premium By stage Below is movement of investment securities on stages during the period ended December 31, 2021 and 2020: 31 Desember/ December 31 , 2021 Stage 2 Stage 3 - Banks (continued) Brought forward - Transfer to 12 month expected credit losses (Stage 1) Net change in exposure and (54.193.678.227) remeasurement 1.362.907.959.773 Ending balance
629. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 10. EFEK-EFEK UNTUK TUJUAN INVESTASI (lanjutan) 10. INVESTMENT SECURITIES (continued) c. Berdasarkan stage (lanjutan) Stage 1 c. 31 Desember/ December 31 , 2020 Stage 2 Stage 3 Saldo awal 707.705.786.000 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) Perubahan bersih pada eksposur dan pengukuran kembali 709.395.852.000 Saldo akhir 1.417.101.638.000 Jumlah/Total - - - - - Beginning balance - Transfer to lifetime expected credit losses (Stage 2) - - Transfer to credit impaired (Stage 3) - - c. 31 Desember/ December 31, 2021 707.705.786.000 - - c. Berdasarkan peringkat Obligasi Berkelanjutan I Bank Mandiri Tahap III Tahun 2018 Obligasi Berkelanjutan I BNI Tahap I Tahun 2017 Obligasi Berkelanjutan II BRI Tahap III Tahun 2017 Seri B Obligasi Berkelanjutan I Bank BTN Tahun 2012 Obligasi Subordinasi Berkelanjutan III Bank BJB Tahap I Tahun 2021 Obligasi Berkelanjutan III Bank Sulselbar Tahap I Obligasi II Bank Maluku Malut Tahun 2017 Seri C By stage (continued) Transfer to 12 month expected credit losses (Stage 1) Net change in exposure and remeasurement 709.395.852.000 1.417.101.638.000 Ending balance By ratings 31 Desember/ December 31, 2020 idAAA idAAA idAAA idAAA idAAA idAAA idAA+ idAA+ idAA- - idA+ - idA idA 78 Continuous Bond I Bank Mandiri Phase III Year 2018 Continuous Bond I BNI Phase I Year 2017 Continuous Bond II BRI Phase III Year 2017 Seri B Continuous Bond I Bank BTN Year 2012 Subordinated Continuous Bond III Bank BJB Phase I Year 2021 Continuous Bond III Phase I Bank Sulselbar Bond II Bank Maluku Malut Year 2017 Seri C
630. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 10. EFEK-EFEK UNTUK TUJUAN INVESTASI (lanjutan) 10. INVESTMENT SECURITIES (continued) c. Berdasarkan peringkat (lanjutan) c. 31 Desember/ December 31, 2021 Obligasi IV Bank Lampung Tahun 2017 Obligasi Subordinasi I Bank Jateng Tahun 2015 Obligasi Berkelanjutan I Bank NTT Tahap I 2018 Seri C Obligasi Berkelanjutan II Bank Sulselbar Tahap II Obligasi VII Bank Nagari Tahun 2015 Obligasi Berkelanjutan I Bank DKI Tahap I Tahun 2016 Obligasi Berkelanjutan I Bank Mandiri Tahap I Tahun 2016 Seri A Obligasi XV BTN Tahun 2011 Obligasi Berkelanjutan I Bank Sulselbar Tahap I Tahun 2016 Obligasi Berkelanjutan I Bank Sulselbar Tahap II Tahun 2016 By ratings (continued) 31 Desember/ December 31, 2020 idA- idA idA+ idA idA- idA- idA+ idA+ - idA - idAA- - idAAA idAA+ - idA+ - idA+ Bond IV Bank Lampung Year 2017 Subordinated Bond I Bank Jateng Year 2015 Continuous Bond I Bank NTT Phase I Year 2018 Seri C Continuous Bond II Bank Sulselbar Phase II Bank Sulselbar Bond VII Bank Nagari Year 2015 Continuous Bond I Bank DKI Phase I Year 2016 Continuous Bond I Bank Mandiri Phase I Year 2016 Seri A Bond XV BTN Year 2011 Continuous Bond I Bank Sulselbar Phase I Year 2016 Continuous Bond I Bank Sulselbar Phase II Year 2016 Peringkat obligasi diatas berdasarkan hasil pemeringkatan oleh PT Pemeringkat Efek Indonesia (Pefindo) dan PT Fitch Ratings Indonesia (Fitch) pada tanggal 31 Desember 2021 dan 2020. The bond rating above based on the result by PT Pemeringkat Efek Indonesia (Pefindo) and PT Fitch Ratings Indonesia (Fitch) on dated December 31, 2021 and 2020. d. Berdasarkan jangka waktu d. 31 Desember/ December 31, 2021 < 1 tahun > 1 tahun - 5 tahun > 5 tahun - 10 tahun > 10 tahun Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih By maturity 31 Desember/ December 31, 2020 367.586.000.000 799.987.920.773 155.290.361.000 40.043.678.000 1.362.907.959.773 428.251.000.000 793.425.539.000 155.387.050.000 40.038.049.000 1.417.101.638.000 (2.780.125.525) 1.360.127.834.248 (3.299.510.560) 1.413.802.127.440 79 < 1 year > 1 year - 5 years > 5 years - 10 years > 10 years Total Allowance for impairment losses Total - net
631. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) - 10. EFEK-EFEK UNTUK TUJUAN INVESTASI (lanjutan) e. Berdasarkan sisa umur jatuh tempo e. 31 Desember/ December 31, 2021 < 1 tahun > 1 tahun - 5 tahun > 5 tahun Jumlah Penyisihan kerugian penurunan nilai Jumlah - bersih f. 552.926.674.000 670.450.892.773 139.530.393.000 1.362.907.959.773 809.732.778.000 467.877.089.000 139.491.771.000 1.417.101.638.000 (2.780.125.525) 1.360.127.834.248 (3.299.510.560) 1.413.802.127.440 - Saldo awal 3.299.510.560 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) Perubahan bersih pada eksposur dan pengukuran kembali (519.385.035) Saldo akhir 2.780.125.525 Average interest rate per annum 31 Desember/ December 31, 2021 31 Desember/ December 31, 2020 7,07% 7,45% g. Pada tanggal 31 Desember 2021 dan 2020, perubahan penyisihan kerugian penurunan nilai atas penempatan pada efek - efek untuk tujuan investasi adalah sebagai berikut: Investment securities Movements in the allowance for impairment losses As of December 31, 2021 and 2020, the movements of the allowance for impairment losses for investment securities are as follows: 31 Desember/ December 31 , 2021 Stage 2 Stage 3 - - - Jumlah/Total - 3.299.510.560 Beginning balance - Transfer to lifetime expected credit losses (Stage 2) - - Transfer to credit impaired (Stage 3) - - - - 80 < 1 year > 1 year - 5 years > 5 years - 10 years Total Allowance for impairment losses Total - net - f. g. Perubahan penyisihan kerugian penurunan nilai Stage 1 By remaining period to maturity 31 Desember/ December 31, 2020 Tingkat suku bunga rata-rata per tahun Efek-efek untuk tujuan investasi 10. INVESTMENT SECURITIES (continued) - Transfer to 12 month expected credit losses (Stage 1) Net change in exposure and (519.385.035) remeasurement 2.780.125.525 Ending balance
632. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 10. EFEK-EFEK UNTUK TUJUAN INVESTASI (lanjutan) 10. INVESTMENT SECURITIES (continued) g. Perubahan penyisihan kerugian penurunan nilai (lanjutan) Stage 1 Saldo awal 88.375.762 Dampak penerapan awal PSAK 71 (Catatan 44) 3.693.483.954 Saldo awal 3.781.859.716 PSAK 71 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) Perubahan bersih pada eksposur dan pengukuran kembali (482.349.156) Saldo akhir 3.299.510.560 g. Movements in the allowance for impairment losses (continued) 31 Desember/ December 31 , 2020 Stage 2 Stage 3 - Jumlah/Total - - - - - - - Beginning balance Effect on initial implementation PSAK 71 (Note 44) 3.693.483.954 Beginning balance PSAK 71 3.781.859.716 88.375.762 - Transfer to lifetime expected credit losses (Stage 2) - - Transfer to credit impaired (Stage 3) - - - - - Transfer to 12 month expected credit losses (Stage 1) Net change in exposure and (482.349.156) remeasurement 3.299.510.560 Ending balance Seluruh efek-efek untuk tujuan investasi pada tanggal 31 Desember 2021 dan 2020 diklasifikasikan lancar. All of investment securities as of December 31, 2021 and 2020 are classified as current. Manajemen Bank berpendapat bahwa jumlah penyisihan kerugian penurunan nilai yang dibentuk telah memadai untuk menutup kemungkinan terjadinya kerugian atas tidak tertagihnya efek-efek untuk tujuan investasi. Management believes that the allowance for impairment losses are adequate to cover the possible losses of uncollectible investment securities. 81
633. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 11. ASET TETAP 11. FIXED ASSETS 1 Januari/ January 1 Biaya perolehan Tanah Bangunan Kendaraan Inventaris kantor Perpustakaan Aset dalam penyelesaian Jumlah 31 Desember/December 31, 2021 Pengurangan/ Reklasifikasi/ Deductions Reclassification 31 Desember/ December 31 77.244.787.114 109.911.922.769 27.660.045.250 181.817.279.559 64.592.845 1.346.697.692 2.980.600.000 16.506.924.013 - 562.673.725 1.207.715.000 15.581.258.882 - 13.123.960.424 3.004.306.553 - 77.244.787.114 123.819.907.160 29.432.930.250 185.747.251.243 64.592.845 16.313.823.285 25.956.464.097 46.790.685.802 17.351.647.607 (16.128.266.977) - 26.142.020.405 442.451.489.017 6.510.877.884 1.215.460.434 15.110.956.653 22.837.294.971 482.748.044 862.849.068 15.200.185.778 16.545.782.890 - 65.980.625.657 11.140.898.865 152.325.018.373 64.592.842 229.511.135.737 212.940.353.280 413.012.450.822 Akumulasi penyusutan 59.952.495.817 Bangunan 10.788.287.499 Kendaraan 152.414.247.498 Inventaris kantor 64.592.842 Perpustakaan Jumlah 223.219.623.656 189.792.827.166 Nilai buku 1 Januari/ January 1 Biaya perolehan Tanah Bangunan Kendaraan Inventaris kantor Perpustakaan Aset dalam penyelesaian Jumlah Penambahan/ Additions Penambahan/ Additions 31 Desember/December 31, 2020 Pengurangan/ Reklasifikasi/ Deductions Reclassification Accumulated depreciation Buildings Vehicles Office equipment Library Total Book value 31 Desember/ December 31 68.779.928.364 100.671.225.903 27.237.345.250 169.888.944.059 64.592.845 8.464.858.750 1.305.179.111 695.000.000 13.242.165.188 - 272.300.000 3.737.444.283 - 7.935.517.755 2.423.614.595 - 77.244.787.114 109.911.922.769 27.660.045.250 181.817.279.559 64.592.845 11.433.921.019 15.239.034.616 38.946.237.665 4.009.744.283 (10.359.132.350) - 16.313.823.285 413.012.450.822 5.358.408.865 1.146.969.661 13.949.813.572 20.455.192.098 272.299.999 3.695.402.456 3.967.702.455 - 59.952.495.817 10.788.287.499 152.414.247.498 64.592.842 223.219.623.656 189.792.827.166 378.075.957.440 Akumulasi penyusutan 54.594.086.952 Bangunan 9.913.617.837 Kendaraan 142.159.836.382 Inventaris kantor 64.592.842 Perpustakaan Jumlah 206.732.134.013 171.343.823.427 Nilai buku 82 Cost Land Buildings Vehicles Office equipment Library Construction in progress Total Cost Land Buildings Vehicles Office equipment Library Construction in progress Total Accumulated depreciation Buildings Vehicles Office equipment Library Total Book value
634. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 11. ASET TETAP (lanjutan) 11. FIXED ASSETS (continued) Rincian aset dalam penyelesaian pada tanggal 31 Desember 2021 dan 2020 The details of constructions in progress as of December 31, 2021 adalah sebagai berikut: and 2020 are as follows: 31 Desember 2021 Bangunan Pembangunan gedung Kantor Pusat (DRC) Persentase penyelesaian/ Percentage of completion Akumulasi biaya/ Accumulated cost 95% 23.091.545.105 Cabang Pembantu Nanggulan 82% 2.933.600.300 Cabang Pembantu Pengasih 4% 116.875.000 31 Desember 2020 Bangunan Pembangunan gedung Cabang Pembantu Maguwoharjo Persentase penyelesaian/ Percentage of completion Akumulasi biaya/ Accumulated cost Cabang Pembantu Wirobrajan 99% 75% 10.338.403.091 4.427.424.444 Kantor Pusat (DRC) 1% 1.547.995.750 Estimasi penyelesaian/ Estimated completion Februari/ February 2022 Juli/ July 2022 Januari/ January 2023 Estimasi penyelesaian/ Estimated completion Juni/ June 2021 Juni/ June 2021 Desember/ December 2021 December 31, 2021 Buildings Construction of office Head Office (DRC) Nanggulan Sub-brances Office Pengasih Sub-brances Office December 31, 2020 Buildings Construction of office Maguwoharjo Sub-brances Office Wirobrajan Sub-brances Office Head Office (DRC) Selama tahun 2021, telah dilakukan pengurangan aset tetap dengan menghibahkan aset tetap berupa kendaraan kepada Rumah Sakit Panti Rini Kalasan, Rumah Sakit Panti Rahayu Gunungkidul, dan Rumah Sakit Nur Rohmah Gunungkidul untuk dijadikan sebagai Kendaraan Bantuan Layanan Kesehatan, sesuai dengan Surat Keputusan Direksi No.0288/HT 1006 tanggal 27 Oktober 2021 yang sebelumnya telah memperoleh persetujuan Dewan Komisaris melalui Surat No.027/DK/VI/2021 tanggal 21 Juni 2021 perihal Persetujuan Proses Penghapusan Kendaraan Dinas. During the year 2021, Bank has made reduction of fixed assets by granting vehicles to Panti Rini Kalasan Hospital, Panti Rahayu Gunungkidul Hospital, dan Nur Rohmah Gunungkidul Hospital to become a Health Service Aid Vehicles, in accordance with Directors' Decision Letter No.0288/HT 1006 dated October 27, 2021 which was previously approved by the Board of Commissioners, through the Letter No.027/DK/VI/2021 dated June 21, 2021 about the Approvement of Vehicles Write-Off. Selama tahun 2021, telah dilakukan pengurangan aset tetap dengan melelangkan aset tetap berupa gedung, kendaraan, mesin, mebeler, komputer, dan inventaris di Kantor Pusat dan cabang-cabang: Utama, Wonosari, Wates, Bantul, Sleman, Senopati dan Syariah, sesuai dengan Surat Keputusan Direksi No. 0236/HT 1006 tanggal 31 Agustus 2021 dan No. 0171/HT 1006 tanggal 28 Juni 2021 yang sebelumnya telah memperoleh persetujuan Dewan Komisaris melalui Surat No.042/DK/VIII/2021 tanggal 31 Agustus 2021 perihal penghapusbukuan gedung kantor cabang pembantu nanggulan dan No. 016/DK/IV/2021 tanggal 21 April 2021 perihal Persetujuan Pelelangan dan Penghapusbukuan Kendaraan Dinas. During the year 2021, Bank has made reduction of fixed assets by granting buildings, vehicles, machines, furniture, computers and inventory at the Head Office and branches: Utama, Wonosari, Wates, Bantul, Sleman, Senopati and Sharia, in accordance with Directors' Decision Letter No.0236/HT 1006 dated August 31, 2021 ang No. 0171/HT 1006 dated June 28, 2021 which was previously approved by the Board of Commissioners, through the Letter No.042/DK/VIII/2021 dated August 31, 2021 and No.016/DK/IV2021 dated April 21, 2021 about the Approvement of Auction and Write-Off of Vehicles. Selama tahun 2020, telah dilakukan pengurangan aset tetap dengan menghibahkan aset tetap berupa kendaraan kepada Satlinmas Rescue Istimewa Wilayah Operasi 1 untuk dijadikan sebagai Kendaraan Bantuan Layanan Kesehatan, sesuai dengan Surat Keputusan Direksi No.0196/HT 0601 tanggal 7 Agustus 2020 yang sebelumnya telah memperoleh persetujuan Dewan Komisaris melalui Surat No.038/DK/VIII/2020 tanggal 3 Agustus 2020 perihal Persetujuan Penghapusbukuan Kendaraan Dinas. During the year 2020, Bank has made reduction of fixed assets by granting vehicles to Satlinmas Rescue Istimewa Wilayah Operasi 1 to become a Health Service Aid Vehicles, in accordance with Directors' Decision Letter No.0196/HT 0601 dated August 7, 2020 which was previously approved by the Board of Commissioners, through the Letter No.038/DK/VIII/2020 dated August 3, 2020 about the Approvement of Vehicles Write-Off. Selama tahun 2020, telah dilakukan pengurangan aset tetap dengan melelangkan aset tetap berupa kendaraan, mesin, mebeler, komputer, dan inventaris di Kantor Pusat dan cabang-cabang: Utama, Wonosari, Wates, Bantul, Sleman dan Syariah, sesuai dengan Surat Keputusan Direksi No.0215/HT 1006 tanggal 26 Agustus 2020 .yang sebelumnya telah memperoleh persetujuan Dewan Komisaris melalui Surat No.040/DK/VIII/2020 tanggal 8 Agustus 2020 perihal Persetujuan Pelelangan dan Penghapusbukuan Inventaris Kantor. During the year 2020, Bank has made reduction of fixed assets by granting vehicles, machines, furniture, computers and inventory at the Head Office and branches: Utama, Wonosari, Wates, Bantul, Sleman and Sharia, in accordance with Directors' Decision Letter No.0215/HT 1006 dated August 26, 2020. which was previously approved by the Board of Commissioners, through the Letter No.040/DK/III/2020 dated August 8, 2020 about the Approvement of auction and Write-Off of Office Equipment. 83
635. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 11. ASET TETAP (lanjutan) 11. FIXED ASSETS (continued) Aset tetap kendaraan dan inventaris yang telah dihapusbuku, kemudian dilakukan penjualan melalui lelang dengan rincian sebagai berikut (Catatan 33): Fixed assets - inventory and vehicles that have been write-off, then do the sale through auction as follows (Note 33): 31 Desember/ December 31 2021 2020 Hasil penjualan Nilai buku Keuntungan (kerugian) penjualan aset tetap 634.474.816 (652.742.585) (18.267.769) 140.906.300 (42.041.828) 98.864.472 Proceeds from sale Book value Gain (loss) on sale of fixed assets Jumlah penambahan akumulasi penyusutan aset tetap untuk tahun yang berakhir pada tanggal 31 Desember 2021 dan 2020 adalah sebesar Rp22.837.294.971 dan Rp20.455.192.098 dan disajikan dalam laporan laba rugi komprehensif sebagai beban administrasi dan umum (Catatan 30). Total addition of accumulated depreciations of fixed assets as of December 31, 2021 and 2020 amounted to Rp22,837,294,971 and Rp20,455,192,098 recognized in statements of comprehensive income as administrative and general expenses (Note 30). Pada tanggal 31 Desember 2021 dan 2020, Bank memiliki masing-masing 37 dan 37 bidang tanah dengan Sertifikat Hak Milik (SHM) dan 1 bidang tanah dengan sertifikat Hak Guna Bangunan (HGB) dengan masa manfaat 20 tahun yang berakhir tahun 2036. Manajemen berpendapat tidak terdapat masalah dengan perpanjangan hak atas tanah karena seluruh tanah diperoleh secara sah dan didukung dengan bukti kepemilikan yang memadai. Bank telah mengasuransikan aset tetap (kecuali tanah) untuk menutupi kemungkinan kerugian terhadap risiko kebakaran dan risiko lainnya dengan nilai pertanggungan asuransi pada tanggal 31 Desember 2021 dan 2020 masing-masing sebesar Rp158.438.248.942 dan Rp151.436.483.849. As of December 31, 2021 and 2020, the Bank had for each 37 and 37 plots of land with Ownership Land Rights (Sertifikat Hak Milik or "SHM") and 1 plot of land with Building Use Right (Hak Guna Bangunan or "HGB") titles with useful lives of 20 years with expiration date to year 2036. Management believes that there will be no difficulty in obtaining the extension of the landrights as all the land were acquired legally and are supported by sufficient evidence of ownership. The Bank has insured its fixed assets (except lands) to cover possible losses due to fire and other risks as of December 31, 2021 and 2020, for a total insurance coverage of Rp158,438,248,942 and Rp151,436,483,849. Penutupan asuransi aset tetap dilakukan oleh PT Asuransi Bangun Askrida yang bukan merupakan pihak berelasi dengan Bank. The fixed assets insurance is covered by PT Asuransi Bangun Askrida, which unrelated parties with Bank. Manajemen Bank berpendapat bahwa jumlah pertanggungan asuransi tersebut di atas dinilai cukup untuk menutup kerugian yang mungkin timbul akibat kehilangan dan kerusakan atas aset tetap. The management believes that the insurance coverage is adequate to cover the possible losses and damage on fixed assets. Manajemen berpendapat bahwa tidak terdapat indikasi terjadinya penurunan nilai aset tetap. Management believes that there is no indication of permanent impairment in the value of fixed assets of the Bank. Manajemen telah mengkaji ulang estimasi umur ekonomis, metode penyusutan dan nilai residu aset tetap pada tanggal 31 Desember 2021 dan 2020. Management has reassessed the estimated useful lives, residual values and depreciation method of fixed assets as at December 31, 2021 and 2020. Bank memiliki aset tetap yang pada tanggal 31 Desember 2021 sudah disusutkan penuh namun masih digunakan untuk menunjang aktivitas operasi Bank sebesar Rp163.520.259.333. Bank has fixed assets as of December 31, 2021 has been fully depreciated but still used to support the Bank's operating activities amounted Rp163,520,259,333. Tidak terdapat aset tetap yang dijaminkan oleh Bank pada tanggal 31 Desember 2021 dan 2020. There are no fixed assets pledged by the Bank as of December 31, 2021 and 2020. 12. ASET TAKBERWUJUD 13. INTANGIBLE ASSETS 1 Januari/ January 1 Biaya perolehan Perangkat lunak Hak legal tanah Akumulasi amortisasi Perangkat lunak Hak legal tanah Nilai buku 31 Desember/December 31 , 2021 Penambahan/ Pengurangan/ Additions Deductions 31 Desember/ December 31 27.551.111.986 140.269.824 27.691.381.810 2.112.592.500 2.112.592.500 - 29.663.704.486 140.269.824 29.803.974.310 20.334.895.250 69.152.631 20.404.047.881 7.287.333.929 4.250.136.363 4.675.661 4.254.812.024 - 24.585.031.613 73.828.292 24.658.859.905 5.145.114.405 84 Cost Software Land right Accumulated amortization Software Land right Book value
636. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 12. ASET TAKBERWUJUD (lanjutan) 13. INTANGIBLE ASSETS (continued) 31 Desember/December 31 , 2020 Penambahan/ Pengurangan/ Additions Deductions 1 Januari/ January 1 Biaya perolehan Perangkat lunak Hak legal tanah Akumulasi amortisasi Perangkat lunak Hak legal tanah Nilai buku 31 Desember/ December 31 22.283.819.904 140.269.824 22.424.089.728 5.267.292.082 5.267.292.082 - 27.551.111.986 140.269.824 27.691.381.810 16.323.891.884 64.476.970 16.388.368.854 6.035.720.874 4.011.003.366 4.675.661 4.015.679.027 - 20.334.895.250 69.152.631 20.404.047.881 7.287.333.929 Manajemen berpendapat tidak terdapat indikasi penurunan nilai atas aset takberwujud yang dimiliki oleh Bank. 13. ASET HAK GUNA Cost Software Land right Accumulated amortization Software Land right Book value Management believes that there is no indication of permanent impairment in the value of intangible assets of the Bank. 13. RIGHT OF USE ASSETS Sesuai dengan pemberlakuan PSAK 73 tentang Sewa mulai awal tahun 2020, Bank sudah melakukan penyesuaian atas beberapa transaksi sewa yang masuk ke dalam kategori PSAK 73. Rincian aset hak guna pada tanggal 31 Desember 2021 dan 2020 adalah sebagai berikut: In accordance with the adoption of PSAK 73 concerning Leases starting in early 2020, the Bank has made several adjustments to lease transactions that are included in the PSAK 73 category. The details of right of use assets as of December 31, 2021 and 2020 are as follows: 31 Desember/December 31 , 2021 Saldo awal/ Beginning balance Biaya perolehan Bangunan Mesin Server Akumulasi penyusutan Bangunan Mesin Server Nilai buku Penambahan/ Addition Pengurangan/ Deduction Saldo akhir/ Ending balance 18.619.613.472 10.901.991.381 29.521.604.853 15.903.130.947 25.639.403.467 22.440.977.810 63.983.512.224 2.395.042.179 836.624.132 3.231.666.311 32.127.702.240 35.704.770.716 22.440.977.810 90.273.450.766 4.136.000.038 3.464.690.286 7.600.690.324 21.920.914.529 5.709.586.912 11.439.079.243 1.402.561.113 18.551.227.268 2.395.042.179 836.624.132 3.231.666.311 7.450.544.771 14.067.145.397 1.402.561.113 22.920.251.281 67.353.199.485 Cost Buildings Machines Server Accumulated depreciation Buildings Machines Server Book value 31 Desember/December 31 , 2020 Saldo awal/ Beginning balance Biaya perolehan Bangunan Mesin Server Akumulasi penyusutan Bangunan Mesin Server Nilai buku - Dampak PSAK 73/ Impact of PSAK 73 Saldo awal yang disesuaikan/ Adjusted beginning balance 15.342.848.733 5.742.286.206 7.263.240.635 28.348.375.574 15.342.848.733 5.742.286.206 7.263.240.635 28.348.375.574 85 Pengurangan/ Deduction 3.709.153.075 5.613.755.013 9.322.908.088 432.388.336 454.049.838 7.263.240.635 8.149.678.809 4.568.388.374 3.918.740.124 7.263.240.635 15.750.369.133 432.388.336 454.049.838 7.263.240.635 8.149.678.809 - - - Penambahan/ Addition Saldo akhir/ Ending balance 18.619.613.472 10.901.991.381 - Cost Buildings Machines Server 29.521.604.853 Accumulated depreciation Buildings Machines Server 4.136.000.038 3.464.690.286 7.600.690.324 21.920.914.529 Book value
637. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 14. ASET LAIN-LAIN 14. OTHER ASSETS 31 Desember/ December 31, 2021 31 Desember/ December 31, 2020 Piutang bunga Tagihan ATM Beban dibayar dimuka 85.320.728.991 14.443.415.389 5.763.817.731 83.602.279.147 10.807.221.834 5.489.892.917 Tagihan asuransi imbalan kerja setelah dikurangi cadangan kerugian penurunan nilai sebesar Rp0 pada 31 Desember 2021 (31 Desember 2020: Rp3.921.418.298) Uang muka Persediaan materai dan barang cetakan Jaminan Lain-lain Jumlah 13.642.879.273 5.137.650.585 3.942.668.297 2.563.292.771 Interests receivable ATM receivable Prepaid expenses Employee benefit insurance receivable less allowance for impairment losses amount of Rp0 in December 31, 2021 (December 31, 2020: Rp3,921,418,298) Advance payments 2.462.450.003 2.181.162.715 631.501.325 129.583.606.012 2.368.176.653 2.169.768.651 187.721.117 111.131.021.387 Postage and supplies Security deposit Others Total Piutang bunga terdiri dari: Interests receivable consisted of: 31 Desember/ December 31, 2021 Kredit yang diberikan Penempatan pada bank lain dan efek-efek untuk tujuan investasi Lain-lain Jumlah 31 Desember/ December 31, 2020 67.966.772.718 66.377.224.151 17.098.840.182 255.116.091 85.320.728.991 17.217.570.523 7.484.473 83.602.279.147 - - Beban dibayar dimuka terdiri dari: Prepaid expenses consisted of: 31 Desember/ December 31, 2021 Sewa gedung Premi asuransi Sewa tanah Jumlah Loans Placements with other banks and investment securities Others Total 31 Desember/ December 31, 2020 4.465.349.499 1.296.843.232 1.625.000 5.763.817.731 - 86 3.734.221.248 1.753.296.669 2.375.000 5.489.892.917 - Buildings rent Insurance Lands rent Total
638. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 14. ASET LAIN-LAIN (lanjutan) 14. OTHER ASSETS (continued) Movements in the allowance for impairment losses Perubahan penyisihan kerugian penurunan nilai 31 Desember/ December 31, 2021 Saldo awal tahun Penyisihan (pemulihan) selama tahun berjalan (Catatan 29) Saldo akhir tahun 31 Desember/ December 31, 2020 3.921.418.298 (3.921.418.298) - 3.921.418.298 3.921.418.298 Balance at beginning of year Provision (recovery) during the year (Note 29) Balance at end of year Manajemen Bank berpendapat bahwa jumlah penyisihan kerugian penurunan nilai yang dibentuk telah memadai untuk menutup kemungkinan terjadinya kerugian atas tidak tertagihnya piutang imbalan kerja. Management believes that the allowance for impairment losses are adequate to cover the possible losses of employee benefit receivable. Saldo jaminan terutama terdiri dari giro pada PT Bank Central Asia Tbk sebesar Rp2.000.000.000 untuk jaminan settlement transaksi ATM Prima (PT Rintis Sejahtera) dan giro pada PT Bank Mandiri (Persero) Tbk sebesar Rp140.162.715 untuk jaminan settlement transaksi ATM Bersama (PT Artajasa). Security deposits balance consist mainly of current accounts with PT Bank Central Asia Tbk amounted to Rp2,000,000,000 for security deposits of ATM Prima settlement transactions (PT Rintis Sejahtera) and current accounts with PT Bank Mandiri (Persero) Tbk amounted to Rp140,162,715 for security deposits of ATM Bersama settlement transactions (PT Artajasa). 15. LIABILITAS SEGERA 15. LIABILITIES IMMEDIATELY PAYABLE 31 Desember/ December 31, 2021 Bank Indonesia: Angsuran KPKM Kiriman uang: Kiriman uang masuk Kiriman uang keluar Dana titipan: Angsuran kredit kolektif Titipan nasabah berumur 16 sampai dengan 90 hari Asuransi Gaji via tabungan Potongan gaji karyawan Bunga kredit kelolaan Dana jatuh tempo: Setoran jaminan bank garansi Lain-lain Jumlah 31 Desember/ December 31, 2020 7.677.745 7.677.745 683.469.750 533.068.780 1.216.538.530 2.725.455.233 955.991.301 3.681.446.534 3.570.749.643 5.447.781.972 1.150.418.713 1.012.608.119 48.481.403 15.390.096 5.797.647.974 421.342.502 1.135.173.970 844.233.102 272.767.769 79.141.608 8.200.440.923 6.780.417.596 34.606.242.146 41.386.659.742 48.408.523.991 2.561.210.922 177.003.374.023 179.564.584.945 191.454.150.147 87 Bank Indonesia: KPKM payment Money transfers: Incoming transfer Outgoing transfer Third party fund: Collective loan installment Customer fund in 16 to 90 days Insurance Salary fund via savings deposits Salary witholding Interest on chanelling loans Due date deposits: Deposits on bank guarantee Others Total
639. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 16. SIMPANAN DARI NASABAH DAN SIMPANAN NASABAH 16. DEPOSITS FROM CUSTOMERS AND DEPOSITS FROM CUSTOMER - SHARIA SYARIAH Seluruh simpanan dari nasabah dan simpanan nasabah syariah dalam mata uang Rupiah. All of deposits from customer and deposits from customer sharia are denominated in Rupiah. a. Berdasarkan jenis a. Deposits from customers: Simpanan dari nasabah: 31 Desember/ December 31, 2021 Pihak berelasi Giro Tabungan Simpeda Sutera Tunas Shafa TabunganKu Tabungan Simpel Deposito berjangka Pihak ketiga Giro Tabungan Simpeda Sutera Tunas TabunganKu Shafa Simpel Deposito berjangka Sub jumlah 31 Desember/ December 31, 2020 1.602.055.047.090 1.545.339.783.770 19.268.725.376 19.432.673.821 312.919.112 111.567.958 6.720.345 1.128.991 42.131.540.786 1.683.320.323.479 15.887.720.827 21.403.894.832 909.101.533 111.693.286 17.177.611 1.778.000 35.161.050.678 1.618.832.200.537 875.121.546.012 697.359.293.736 3.071.488.646.726 3.455.921.759.278 603.280.695.424 57.037.984.276 23.977.456.180 3.882.568.361 1.748.884.410.360 9.839.595.066.617 11.522.915.390.096 2.750.600.915.863 3.109.134.319.311 570.007.504.223 39.871.775.494 23.371.640.595 2.246.749.589 2.458.691.082.751 9.651.283.281.562 11.270.115.482.099 Related parties Current accounts Savings deposits Simpeda Sutera Tunas Shafa TabunganKu Tabungan Simpel Time deposits Third parties Current accounts Savings deposits Simpeda Sutera Tunas TabunganKu Shafa Simpel Time deposits Sub total Deposits from customers- sharia: Simpanan dari nasabah syariah: Pihak berelasi Tabungan Shafa Sutera Salam Simpeda Deposito berjangka By type 1.748.383.157 1.221.233.821 1.851.958 39.790.140 3.040.749.650 6.052.008.726 88 1.356.024.226 1.407.999.918 4.446.199 192.686 2.565.348.117 5.334.011.146 Related parties Savings deposits Shafa Sutera Salam Simpeda Time deposits
640. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 16. SIMPANAN DARI NASABAH DAN SIMPANAN NASABAH 16. DEPOSITS FROM CUSTOMERS AND DEPOSITS FROM CUSTOMER - SHARIA (continued) SYARIAH (lanjutan) 31 Desember/ December 31, 2021 Pihak ketiga Giro wadiah Tabungan Sutera Shafa Simpeda Salam Simpel Deposito berjangka Sub jumlah Jumlah 31 Desember/ December 31, 2020 97.978.010.081 48.078.731.989 319.015.931.662 28.926.055.957 52.626.315.229 8.026.998.153 130.505.899 277.794.508.897 784.498.325.878 790.550.334.604 12.313.465.724.700 279.747.693.490 27.019.671.098 27.740.048.260 7.475.743.504 12.462.423 229.016.351.042 619.090.701.806 624.424.712.952 11.894.540.195.051 b. Rincian deposito berjangka berdasarkan jangka waktu b. 31 Desember/ December 31, 2021 1.166.002.141.346 680.052.116.440 115.998.824.953 109.798.126.954 2.071.851.209.693 31 Desember/ December 31, 2021 1 month 3 months 6 months 12 months Daily Total 888.432.746.877 611.342.124.257 131.954.403.032 93.704.558.422 1.000.000.000.000 2.725.433.832.588 - By remaining period to maturity: 31 Desember/ December 31, 2020 1.657.823.819.741 280.556.975.384 82.483.269.419 50.987.145.149 2.071.851.209.693 2.309.245.205.969 270.454.909.824 96.411.978.938 49.321.737.857 2.725.433.832.588 c. Tingkat suku bunga rata-rata per tahun c. 31 Desember/ December 31, 2021 Giro Tabungan Deposito berjangka Details of time deposits by term 31 Desember/ December 31, 2020 Berdasarkan sisa umur jatuh tempo: Kurang dari atau sama dengan 1 bulan Lebih dari 1 - 3 bulan Lebih dari 3 - 6 bulan Lebih dari 6 - 12 bulan Jumlah Sub total Total By maturity: Berdasarkan jangka waktu: 1 bulan 3 bulan 6 bulan 12 bulan Harian Jumlah Third parties Wadiah current accounts Savings deposits Sutera Shafa Simpeda Salam Simpel Time deposits 1 month or less More than 1 - 3 months More than 3 - 6 months More than 6 - 12 months Total Average interest rate per annum 31 Desember/ December 31, 2020 2,03% 0,61% 4,39% 2,57% 0,90% 5,04% 89 Current accounts Savings deposits Time deposits
641. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 16. SIMPANAN DARI NASABAH DAN SIMPANAN NASABAH 16. DEPOSITS FROM CUSTOMERS AND DEPOSITS FROM CUSTOMER - SHARIA (continued) SYARIAH (lanjutan) d. Informasi lain Deposito berjangka dan tabungan yang diblokir dan dijadikan jaminan atas kredit yang diberikan dan pembiayaan syariah pada tanggal 31 Desember 2021 dan 2020 adalah masing-masing sebesar Rp166.425.678.485 dan Rp79.507.776.637 (Catatan 8j). 17. SIMPANAN DARI BANK LAIN a. 31 Desember/ December 31, 2021 By type Deposits from other banks: 31 Desember/ December 31, 2020 300.000.000.000 56.960.004.226 39.742.051.723 48.300.000.000 445.002.055.949 46.473.181.527 18.339.180.996 8.000.000.000 72.812.362.523 Third parties Call money Savings deposits Current accounts Time deposits Sub total Deposits from other banks - sharia: Simpanan dari bank lain - syariah: Pihak ketiga Tabungan Deposito berjangka Sub jumlah Jumlah Other information Time deposits and savings deposits blocked and pledged as loans and sharia financing collateral as of December 31, 2021 and 2020 were Rp166,425,678,485 and Rp79,507,776,637 respectively (Note 8j). 17. DEPOSITS FROM OTHER BANKS a. Berdasarkan jenis Simpanan dari bank lain: Pihak ketiga Call money Tabungan Giro Deposito berjangka Sub jumlah d. 18.282.741.841 600.000.000 18.882.741.841 463.884.797.790 9.517.578.641 600.000.000 10.117.578.641 82.929.941.164 Third parties Savings deposits Time deposits Sub total Total Seluruh simpanan dari bank lain dalam mata uang Rupiah. All of deposits from other bank are denominated in Rupiah. Call money pada tanggal 31 Desember 2021 dan 2020 memiliki jatuh tempo kurang dari 1 (satu) bulan. Call money as of December 31, 2021 and 2020 has a maturity period of less than 1 (one) month. b. Tingkat suku bunga rata-rata per tahun b. 31 Desember/ December 31, 2021 Giro Tabungan Deposito berjangka Call money Average interest rate per annum 31 Desember/ December 31, 2020 1,36% 1,31% 1,75% 3,45% 1,54% 1,97% 2,22% 5,42% 90 Current accounts Savings deposits Time deposits Call money
642. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 17. SIMPANAN DARI BANK LAIN (lanjutan) 17. DEPOSITS FROM OTHER BANKS (continued) c. Informasi lain Simpanan dari bank lain yang diblokir dan dijadikan jaminan atas kredit yang diberikan pada tanggaltanggal 31 Desember 2021 dan 2020 masing-masing sebesar Rp5.900.000.000 dan Rp2.498.127.024. 18. PERPAJAKAN c. 18. TAXATION a. Utang pajak a. 31 Desember/ December 31, 2021 Pajak penghasilan badan Pajak penghasilan pasal 25 Pajak penghasilan pasal 29 Jumlah b. Manfaat (beban) pajak penghasilan Kini Tangguhan Jumlah Taxes payable 31 Desember/ December 31, 2020 6.410.618.059 7.612.845.167 3.687.648.443 13.221.768.743 16.909.417.186 14.023.463.226 Pajak lainnya Pajak penghasilan pasal 21 Pajak penghasilan pasal 4 (2) Pajak Pertambahan Nilai Pajak penghasilan lainnya Other information Deposits from other banks that were blocked and pledged as loans collateral as of December 31, 2021 and 2020 were Rp5,900,000,000 and Rp2,498,127,024, respectively. 6.873.692.439 1.777.178.534 14.195.100 404.479.081 9.069.545.154 10.446.575.886 2.084.237.660 8.756.670 540.105.768 13.079.675.984 29.989.093.170 23.093.008.380 Corporate income tax Income tax article 25 Income tax article 29 Other tax Income tax article 21 Income tax article 4 (2) Value Added Tax Other income tax Total b. Income tax benefit (expenses) Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2021 2020 (84.073.784.300) 7.420.607.541 (76.653.176.759) c. Pajak kini Rekonsiliasi antara laba sebelum beban pajak seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain dan taksiran penghasilan kena pajak adalah sebagai berikut: (82.111.824.960) 9.975.695.188 (72.136.129.772) c. Current Deferred Total Current tax The reconciliation between income before tax expense, as shown in the statements of profit or loss and other comprehensive income and estimated taxable income are as follows: Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2021 2020 Laba sebelum pajak menurut laporan laba rugi dan penghasilan komprehensif lain 346.000.278.632 91 312.757.890.181 Income before tax per statements of profit and loss and other comprehensive income
643. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 18. PERPAJAKAN (lanjutan) 18. TAXATION (continued) c. Pajak kini (lanjutan) c. Current tax (continued) Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2021 2020 Perbedaan tetap Sumbangan Beban operasional Pembinaan pegawai Barang dan jasa pihak ketiga Beban perbaikan dan pemeliharaan Penyusutan Cadangan kerugian penurunan nilai selain kredit yang diberikan Lain-lain Jumlah perbedaan tetap Perbedaan temporer Program remunerasi Cadangan kerugian penurunan nilai kredit yang diberikan Jasa produksi Program penghargaan Direksi Dana pensiun Jasa pengabdian Imbalan kerja lainnya Dana kesejahteraan Penyusutan hak guna Beban penyusutan Program cuti besar Jumlah perbedaan temporer Laba kena pajak Beban pajak penghasilan 22% x Rp382.153.565.000 22% x Rp373.235.568.000 Jumlah Pajak dibayar dimuka Pajak penghasilan pasal 25 Utang pajak penghasilan pasal 29 4.962.265.768 3.001.437.295 1.724.854.435 2.779.042.274 910.226.480 906.360.231 1.442.606.999 5.478.538.991 192.149.149 103.444.512 213.616.224 137.926.016 (19.201.485.824) (752) (3.485.172.655) (451) (7.774.728.418) 6.940.537.110 34.233.859.885 - 3.151.167.959 5.888.695.001 6.728.392.500 2.672.711.254 1.881.710.102 70.807.452 - 32.161.061.737 25.367.260.564 3.244.323.600 1.941.706.595 1.788.956.086 (23.960.200.319) (9.617.659.075) (747.559.576) (334.110.716) 544.133.298 3.683.170.762 8.766.728.386 43.928.014.786 53.537.140.709 382.153.565.000 373.235.568.000 (84.073.784.300) (84.073.784.300) (82.111.824.960) (82.111.824.960) 76.460.939.133 68.890.056.217 (7.612.845.167) (13.221.768.743) 92 Permanent differences Donations Operating expenses Employee development Third parties goods and services Repair and maintenance expenses Depreciation Allowance for impairment losses other than loans Others Total permanent differences Temporary differences Remuneration program Allowance for impairment losses - loans Production service bonus Jubilee Director program Pension fund Dedication services Other employee benefits Welfare fund Depreciation of right of use assets Depreciation expenses Leave benefits program Total temporary differences Taxable income Income tax expense 22% x Rp382,153,565,000 22% x Rp373,235,568,000 Total Prepaid tax Income tax article 25 Income tax payable article 29
644. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 18. PERPAJAKAN (lanjutan) 18. TAXATION (continued) c. Pajak kini (lanjutan) c. Current tax (continued) Sesuai dengan peraturan perpajakan Indonesia, Bank menghitung, menetapkan dan membayar sendiri jumlah pajak yang terhutang (self-assesment system) . Direktorat Jenderal Pajak dapat menghitung dan mengubah kewajiban pajak dalam batas waktu lima tahun sejak tanggal terutangnya pajak. In compliance with Indonesian tax regulations, Bank determines and pays its tax obligations/payables based on self-assessment. Directorate General of Tax may assess or amend taxes within five years from the date the tax became due. Taksiran penghasilan kena pajak untuk tahun yang berakhir pada tanggal 31 Desember 2021 telah sesuai dengan yang tercantum pada Surat Pemberitahuan Tahunan Pajak Penghasilan yang disampaikan Bank ke Direktorat Jenderal Pajak. The amounts of the estimated income tax payable for the years ended December 31, 2021 confirm with the amount reported in the Annual Corporate Income Tax Return filed by the Bank with the Directorate General of Tax. d. Rekonsiliasi tarif pajak Rekonsiliasi antara laba sebelum beban pajak seperti yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain dan taksiran penghasilan kena pajak adalah sebagai berikut: d. Tax rate reconciliation The reconciliation between income before tax expense, as shown in the statements of profit or loss and other comprehensive income and estimated taxable income are as follows: Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2021 2020 Laba sebelum pajak menurut laporan laba rugi dan 346.000.278.632 penghasilan komprehensif lain Pajak dihitung pada (76.120.061.299) tarif pajak tunggal Perbedaan tetap Cadangan kerugian penurunan nilai 4.224.326.882 selain kredit yang diberikan (1.091.698.469) Sumbangan (660.316.205) Beban operasional (379.467.976) Pembinaan pegawai Barang dan jasa pihak (317.373.540) ketiga Beban perbaikan dan (42.272.813) pemeliharaan (22.757.792) Penyusutan 165 Lain-lain 1.710.440.252 Jumlah Dampak perubahan tarif pajak Penyesuaian saldo awal (2.243.555.712) pajak tangguhan Jumlah beban pajak (76.653.176.759) penghasilan 93 312.757.890.181 (68.806.735.840) 766.737.984 (611.389.300) (200.249.826) (199.399.250) (1.205.278.578) (46.995.569) (30.343.723) 99 (1.526.918.163) (1.802.475.769) (72.136.129.772) Income before tax per statements of profit or loss and other comprehensive income Tax calculated at single rates Permanent differences Allowance for impairment losses other than loans Donations Operating expenses Employee development Third parties services Repair and maintenance expenses Depreciation Others Total Effect of changes in tax rate Adjustment to beginning balance of deferred tax Total income tax expenses
645. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 18. PERPAJAKAN (lanjutan) 18. TAXATION (continued) e. Deferred tax assets (liabilities) e. Aset (liabilitas) pajak tangguhan Pengaruh pajak tangguhan atas beda temporer yang The tax effects of significant temporary differences signifikan antara pelaporan komersial dan perpajakan between commercial reporting and tax purposes are adalah sebagai berikut: as follows: Diakui pada laporan laba rugi/ Recognised in statements of profit or loss 1 Januari / January 1 , 2021 Program remunerasi Jasa produksi Program cuti besar Program penghargaan Direksi Dana pensiun Iuran yang masih harus dibayar Jasa pengabdian Penyusutan hak guna Cadangan kerugian penurunan nilai kredit yang diberikan Beban penyusutan Penyesuaian saldo awal pajak tangguhan Aset pajak tangguhan bersih 1 Januari / January 1 , 2020 Jasa produksi 5.990.050.079 Dana kesejahteraan 5.990.050.081 Program cuti besar 4.049.687.591 Program penghargaan Direksi 1.013.851.125 Iuran yang masih harus dibayar 164.866.040 Jasa pengabdian 721.162.866 Penyusutan hak guna Cadangan kerugian penurunan nilai kredit yang diberikan Beban penyusutan (2.909.036.397) Aset pajak 15.020.631.385 tangguhan bersih 31 Desember / December 31, 2021 10.852.041.392 5.492.405.325 7.531.449.175 1.295.512.901 (73.504.358) 7.531.449.175 12.147.554.293 5.418.900.967 Remuneration program Production service bonus Leave benefits program 1.605.940.182 - 1.480.246.350 587.996.476 3.086.186.532 587.996.476 Jubilee Director program Pension fund 538.652.454 1.061.798.773 15.577.639 413.976.222 119.709.326 7.075.433.582 (1.749.654.461) 24.996.326.573 Diakui pada laporan laba rugi/ Recognised in statements of profit or loss (2.243.555.712) Accrued contribution Dedication services Depreciation of right of (1.996.175.671) use assets Allowance for impairment losses 7.768.690.533 loans (1.914.117.567) Depreciation expenses Adjustment of begining (2.243.555.712) balance of deferred tax 7.420.607.541 32.416.934.114 (2.115.884.997) 693.256.951 (164.463.106) Dampak perubahan tarif pajak/ Effect of changes in tax rate 554.230.093 1.475.774.995 Deferred tax assets - net 31 Desember / December 31, 2020 (718.806.011) (718.806.011) (485.962.511) 10.852.041.392 5.492.405.325 Production service bonus Welfare fund Leave benefits program 713.751.192 (121.662.135) 1.605.940.182 Jubilee Director program 393.570.339 427.175.451 (19.783.925) (86.539.544) 5.580.797.324 (5.271.244.070) 1.928.680.245 119.709.326 - 7.075.433.582 810.297.568 349.084.368 11.778.170.957 94 (1.802.475.769) Accrued contribution Dedication services Depreciation of right of 119.709.326 use assets Allowance for impairment losses 7.075.433.582 loans (1.749.654.461) Depreciation expenses 538.652.454 1.061.798.773 24.996.326.573 Deferred tax assets - net
646. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 19. PINJAMAN YANG DITERIMA 19. BORROWINGS Pinjaman yang diterima terdiri dari pinjaman bukan bank. 31 Desember/ December 31, 2021 Pinjaman FLPP KPR Dana kelolaan Jumlah Borrowings consists of non-bank loans. 31 Desember/ December 31, 2020 31.556.821.066 579.362.118 32.136.183.184 a. Dana kelolaan Dana kelolaan terdiri dari: - Dalam Rangka Program Penanggulangan Dampak Sosial Krisis Moneter (PEPB PPDSKM) dari Pemerintah Kabupaten Bantul dan Wates sebesar Rp23.904.920. - 21.400.738.727 579.362.118 21.980.100.845 a. FLPP KPR loan Managed fund Total Managed fund The detail of managed fund: - Reduce Social Impact of Economics Crisis Program Fund (PEPB PPDSKM) from Bantul and Wates Regency amounted to Rp23,904,920. - Pinjaman Dana Pembinaan Industri Kecil dari Pemerintah DIY sebesar Rp227.249.582. - Managed Fund for Small Industries loan from Sleman Regency amounted to Rp227,249,582. - Pinjaman Dana Pembinaan Industri Kecil dari Pemerintah Kabupaten Bantul sebesar Rp328.207.616. - Managed Fund for Small Industries loan from Bantul Regency amounted to Rp328,207,616. - Bank ditunjuk Pemerintah Daerah Istimewa Yogyakarta sebagai Bank Penyalur, sehingga tidak menanggung risiko atas kredit tersebut, serta tidak memberikan bunga atas dana yang dikelola tersebut. - Bank was assigned by Government of Daerah Istimewa Yogyakarta to channel the fund and didn’t bear risk for the managed fund, in return Bank didn’t charge interest on the loans which are channeled. Dana kelolaan tidak memiliki penetapan tanggal jatuh tempo. b. Pinjaman FLPP KPR Pinjaman FLPP KPR merupakan Perjanjian Kerjasama Operasional (PKO) antara Pusat Pembiayaan Perumahan Kementerian Perumahan Rakyat Republik Indonesia dengan PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta berdasarkan Perjanjian Kerjasama Operasional No.13/SK.9/HK.02.04/07/2014 dan No.0161/OM 0004 tentang penyaluran dana Fasilitas Likuiditas Pembiayaan Perumahan (FLPP) dalam rangka pembiayaan kredit pemilikan rumah sejahtera. Tujuan pemberian pinjaman adalah sebagai sumber dana bagi penyaluran pembiayaan dalam rangka pengadaan perumahan melalui KPR Sejahtera kepada masyarakat berpenghasilan rendah. 95 - The managed fund have not a maturity date. c. FLPP KPR loan Payments to FLPP KPR Loan is a Operation Cooperation Agreement between the Financing Center Minister of Public Housing Republic of Indonesia with PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta based on Operation Cooperation Agreement No.13/SK.9/HK.02.04/07/2014 and No.0161/OM 0004 concerning appointed of Liquidity Borrowing Housing Facilities to Sejahtera housing loan. The purpose loan is working capital funds/financing for housing loan through KPR Sejahtera to the people low income.
647. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 19. PINJAMAN YANG DITERIMA (lanjutan) 19. BORROWINGS (continued) b. Pinjaman FLPP KPR (lanjutan) c. FLPP KPR loan (continued) Porsi dana pembiayaan KPR Sejahtera adalah 75% dari FLPP dan 25% dari Bank. Jangka waktu kredit yang diberikan kepada masyarakat berpenghasilan rendah adalah sampai dengan 20 tahun dengan suku bunga KPR paling banyak (p.a) fixed sebesar 7,25%. Suku bunga KPR Sejahtera mengacu pada Peraturan Menteri Perumahan Rakyat No.3 tahun 2014 dan porsi dana pembiayaan KPR Sejahtera mengacu pada Peraturan Perumahan Rakyat No.5 tahun 2014. The portion of KPR Sejahtera loan is 75% from FLPP and 25% from Bank. The tenor of loan is until 20 years with the most a fixed interest rate of 7.25%. The KPR Sejahtera rate refer to Ministry of Public Housing regulation No.3 year 2014 and portion of KPR Sejahtera loan refer to Ministry of Public Housing regulation No.5 year 2014. Pembayaran angsuran pokok kepada Pusat Pembiayaan Perumahan Kementerian Perumahan Rakyat Republik Indonesia paling lambat tanggal 10 bulan berikutnya setelah tanggal pencairan dana FLPP. The principal installments to the Financing Center Minister of Public Housing Republic of Indonesia at the latest dated 10 next month after the date draw down FLPP. 20. LIABILITAS SEWA 20. LEASE LIABILITIES 31 Desember/ December 31, 2021 21.733.418.665 20.935.059.399 - Server Mesin Bangunan Jumlah 21. ESTIMASI KERUGIAN KONTINJENSI 31 Desember/ December 31, 2020 42.668.478.064 ATAS KOMITMEN Server Machines Buildings Total DAN 21. ESTIMATED LOSSES FROM COMMITMENTS AND CONTINGENCIES 31 Desember/ December 31, 2021 Garansi bank yang diterbitkan Fasilitas kredit kepada nasabah yang belum ditarik Jumlah 8.519.022.423 82.486.035 8.601.508.458 31 Desember/ December 31, 2020 424.869.299 578.290.448 Bank guarantees issued 1.156.222.192 2.667.193.774 3.245.484.222 Unused loan facilities to debtors Total 1.581.091.491 96
648. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) KERUGIAN ATAS KOMITMEN DAN 22. ESTIMATED LOSSES FROM COMMITMENTS AND 22. ESTIMASI CONTINGENCIES (continued) KONTINJENSI (lanjutan) Perubahan estimasi kerugian pada garansi bank yang The movement of estimated losses on bank guarantees diterbitkan berdasarkan stage untuk tahun yang berakhir issued by stage for the year ended December 31, 2021 and pada tanggal berakhir 31 Desember 2021 dan 2020 adalah 2020 was as follows: sebagai berikut: a. Garansi bank yang diterbitkan Stage 1 Saldo awal 578.290.448 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) Perubahan bersih pada eksposur dan pengukuran kembali (153.421.149) Saldo akhir 424.869.299 (Catatan 44) - - - - - 878.549.275 Saldo awal 878.549.275 PSAK 71 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) Perubahan bersih pada eksposur dan pengukuran kembali (300.258.827) Saldo akhir 578.290.448 Beginning balance Transfer to lifetime expected credit losses (Stage 2) 578.290.448 - - - - Transfer to credit impaired (Stage 3) Transfer to 12 month expected credit losses (Stage 1) - - Net change in exposure and (153.421.149) remeasurement 424.869.299 Ending balance - 31 Desember/ December 31 , 2020 Stage 2 Stage 3 Stage 1 Saldo awal Dampak penerapan awal PSAK 71 a. Bank guarantees issued 31 Desember/ December 31 , 2021 Stage 2 Stage 3 Jumlah/Total - Jumlah/Total - - - - - - - - Transfer to lifetime expected credit losses (Stage 2) - - Transfer to credit impaired (Stage 3) - - - 97 Beginning balance Effect on initial implementation PSAK 71 (Note 44) 878.549.275 Beginning balance PSAK 71 878.549.275 - - Transfer to 12 month expected credit losses (Stage 1) Net change in exposure and (300.258.827) remeasurement 578.290.448 Ending balance
649. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) 22. ESTIMASI KERUGIAN KONTINJENSI (lanjutan) ATAS KOMITMEN NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) DAN 22. ESTIMATED LOSSES FROM COMMITMENTS AND CONTINGENCIES (continued) b. b. Fasilitas kredit kepada nasabah yang belum ditarik 31 Desember/ December 31 , 2021 Stage 2 Stage 3 Stage 1 Saldo awal 2.554.055.850 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) (129.560) Perubahan bersih pada eksposur dan pengukuran kembali (1.459.064.551) Saldo akhir 1.094.861.739 (Catatan 44) Jumlah/Total 113.137.924 - - - - 4.150.686.044 Saldo awal 4.150.686.044 PSAK 71 Transfer ke kerugian kredit ekspektasian sepanjang umurnya (Stage 2) (804.788.856) Transfer ke kredit yang mengalami penurunan nilai (Stage 3) (61.168) Transfer ke kerugian kredit ekspektasian 12 bulan (Stage 1) 46.130 Perubahan bersih pada eksposur dan pengukuran kembali (791.826.300) Saldo akhir 2.554.055.850 Beginning balance Transfer to lifetime expected credit losses (Stage 2) 2.667.193.774 - - 129.560 - Transfer to credit impaired (Stage 3) Transfer to 12 month expected credit losses (Stage 1) - - Net change in exposure and (1.510.971.582) remeasurement 1.156.222.192 Ending balance (51.907.031) 61.360.453 31 Desember/ December 31 , 2020 Stage 2 Stage 3 Stage 1 Saldo awal Dampak penerapan awal PSAK 71 Unused loan facilities to debtors - Jumlah/Total - 736 2.424.217 736 2.424.217 804.825.488 (36.632) 61.168 - (46.130) (691.688.300,00) 113.137.924,00 98 (2.402.623) - Beginning balance Effect on initial implementation PSAK 71 (Note 44) 4.153.110.997 Beginning balance PSAK 71 4.153.110.997 - Transfer to lifetime expected credit losses (Stage 2) - - Transfer to credit impaired (Stage 3) Transfer to 12 month expected credit losses (Stage 1) Net change in exposure and (1.485.917.223) remeasurement 2.667.193.774 Ending balance
650. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) 21. ESTIMASI KERUGIAN KONTINJENSI (lanjutan) ATAS KOMITMEN NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) DAN 21. ESTIMATED LOSSES FROM COMMITMENTS AND CONTINGENCIES (continued) Manajemen berpendapat bahwa estimasi kerugian pada komitmen dan kontinjensi di atas telah memadai. 22. LIABILITAS LAIN-LAIN 22. OTHER LIABILITIES 31 Desember/ December 31, 2021 Jasa produksi Program remunerasi (Catatan 35) Program cuti besar (Catatan 35) Setoran jaminan Program penghargaan Direksi Jasa pengabdian Biaya yang masih harus dibayar Dana pensiun (Catatan 35) Imbalan kerja lainnya (Catatan 35) Provisi bank garansi diterima dimuka Administrasi kredit diterima dimuka Lain-lain Jumlah Management believes that the estimated losses on commitments and contingencies are adequate. 31 Desember/ December 31, 2020 55.216.155.884 34.233.859.885 24.631.368.031 15.451.342.735 14.028.120.600 6.708.068.161 2.772.792.132 2.672.711.254 2.519.227.697 49.327.460.883 24.965.478.747 16.567.082.738 7.299.728.100 4.826.358.059 4.496.092.939 2.448.420.245 197.258.068 169.650.730 Production service bonus Remuneration program (Note 35) Leave benefits program (Note 35) Guarantee deposit Jubilee Director program Dedication services Accrued expenses Pension fund (Note 35) Other employee benefit (Note 35) Unearned bank guarantee provision 271.701.740 12.732.272.858 171.434.879.045 153.633.656 12.769.929.572 123.023.835.669 Unearned loan administration Others Total 23. MODAL SAHAM 23. CAPITAL STOCK Berdasarkan akta notaris No.2 tanggal 5 April 2013 yang dibuat dihadapan notaris Muchammad Agus Hanafi, S.H., telah dilakukan perubahan bentuk badan hukum Bank dari Perusahaan Daerah menjadi Perseroan Terbatas sehingga modal dasar Perseroan pertama kali sebesar Rp1.000.000.000.000, terbagi atas 1.000.000 lembar saham, masing-masing dengan nilai nominal Rp1.000.000, yang terbagi atas sebanyak 510.000 lembar saham akan dimiliki oleh Pemerintah Daerah Istimewa Yogyakarta, dan sebanyak 490.000 lembar saham akan dimiliki oleh Pemerintah Kota dan Pemerintah Kabupaten. Akta tersebut telah memperoleh pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan No.AHU-0044251.AH.01.09 Tahun 2013 tanggal 14 Mei 2013 dan diumumkan dalam Tambahan Berita Negara Republik Indonesia tanggal 10 September 2013 No.73. 99 Based on notarial deed No.2 dated April 5, 2013 of Muchammad Agus Hanafi, S.H., notary in Yogyakarta, the Bank's legal entity has changed to become a Limited Liability Company. The first authorised capital amounted to Rp1,000,000,000,000 which is divided into 1,000,000 shares with Rp1,000,000 par value for each share and divided into 510,000 shares held by the Government of Daerah Istimewa Yogyakarta, and 490,000 shares held by the Municipalities and Government of the Regencies. This deed was approved by the Minister of Law and Human Rights of the Republic of Indonesia in its Decision Letter No.AHU-0044251.AH.01.09 Tahun 2013 dated May 14, 2013 and published in State Gazette No.73 dated September 10, 2013.
651. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 23. MODAL SAHAM (lanjutan) 23. CAPITAL STOCK (continued) Berdasarkan akta notaris No.41 tanggal 21 April 2017 yang dibuat dihadapan notaris Anom Junprahadi, S.H., telah dilakukan perubahan anggaran dasar mengenai perubahan modal dasar dari semula sebesar Rp1.000.000.000.000 menjadi sebesar Rp4.000.000.000.000 yang terbagi atas 4.000.000 lembar saham, masing-masing bernilai nominal Rp1.000.000, yang terbagi atas sebanyak 2.040.000 lembar saham akan dimiliki oleh Pemerintah Daerah Daerah Istimewa Yogyakarta, dan sebanyak 1.960.000 lembar saham akan dimiliki oleh Pemerintah Kabupaten dan Pemerintah Kota. Akta tersebut telah memperoleh pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan No.AHU0009719.AH.01.02 Tahun 2017 tanggal 28 April 2017 dan diumumkan dalam Tambahan Berita Negara Republik Indonesia No.65 tanggal 15 Agustus 2017. Perubahan Anggaran Dasar tersebut telah mendapat persetujuan dari Otoritas Jasa Keuangan dengan Surat No.SR263/KO.031/2017 tanggal 26 Mei 2017. Based on notarial deed No.41 dated April 21, 2017 of Anom Junprahadi, S.H., has been amended Bank's Articles of Association about change of authorised capital from the beginning Rp1,000,000,000 to be Rp4,000,000,000 which is divided into 4,000,000 shares with Rp1,000,000 par value for each share and divided into 2,040,000 shares held by the Government of Daerah Istimewa Yogyakarta, and 1,960,000 shares held by the Government of the Regencies and Municipalities. This deed was approved by the Minister of Law and Human Rights of the Republic of Indonesia in its Decision Letter No.AHU-0009719.AH.01.02 Year 2017 dated April 28, 2017 and published in State Gazette No.65 dated August 15, 2017. The change of authorised capital has been approval from Financial Services Authority’s based on Letter No.SR-263/KO.031/2017 dated May 26, 2017. Pada tanggal 31 Desember 2021 dan 2020, susunan pemegang saham adalah sebagai berikut: As of December 31, 2021 and 2020, the composition of the shareholders is as follows: 2021 Pemegang Saham Pemerintah Daerah Daerah Istimewa Yogyakarta Pemerintah Kota/Kabupaten: Kota Yogyakarta Kabupaten Sleman Kabupaten Bantul Kabupaten Gunungkidul Kabupaten Kulon Progo Jumlah Persentase kepemilikan / Percentage of ownership Jumlah lembar saham/ Number of shares 870.440 209.145 262.513 151.700 116.300 89.300 1.699.398 100 51,22 12,31 15,45 8,93 6,84 5,25 100,00 Jumlah modal disetor/ Total paid-in capital Shareholder Government of Daerah Daerah Istimewa Yogyakarta 870.440.000.000 209.145.000.000 262.513.000.000 151.700.000.000 116.300.000.000 89.300.000.000 1.699.398.000.000 Government of Municipalities /Regencies: Yogyakarta Municipality Sleman Regency Bantul Regency Gunungkidul Regency Kulon Progo Regency Total
652. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 23. MODAL SAHAM (lanjutan) 23. CAPITAL STOCK (continued) 2020 Pemegang Saham Pemerintah Daerah Daerah Istimewa Yogyakarta Pemerintah Kota/Kabupaten: Kota Yogyakarta Kabupaten Sleman Kabupaten Bantul Kabupaten Gunungkidul Kabupaten Kulon Progo Jumlah Persentase kepemilikan / Percentage of ownership Jumlah lembar saham/ Number of shares 795.440 51,01 189.145 262.513 151.700 91.300 69.300 1.559.398 12,13 16,83 9,73 5,86 4,44 100,00 Modal disetor pada tanggal 31 Desember 2021 dan 2020 tersebut telah mendapat pengesahan Otoritas Jasa Keuangan sesuai dengan surat No.S-234/KO.031/2021 tanggal 23 Maret 2021 dan No.SRRB-1/KO.031/2020 tanggal 1 Mei 2020. 24. DANA SETORAN MODAL Shareholder Government of Daerah Daerah Istimewa Yogyakarta 795.440.000.000 189.145.000.000 262.513.000.000 151.700.000.000 91.300.000.000 69.300.000.000 1.559.398.000.000 Government of Municipalities /Regencies: Yogyakarta Municipality Sleman Regency Bantul Regency Gunungkidul Regency Kulon Progo Regency Total As of December 31, 2021 and 2020, the capital stock was a approval by the Financial Services Authority based on letter No.S-234/KO.031/2021 dated March 23, 2021 and No.SRRB-1/KO.031/2020 dated May 1, 2020. 24. CAPITAL DEPOSIT FUND Movements in capital deposit fund are follows: 31 Desember December 31, 2020 Mutasi dana setoran modal adalah sebagai berikut: 31 Desember/ December 31, 2021 Saldo awal Setoran modal tahun berjalan Reklasifikasi ke modal ditempatkan dan disetor penuh Saldo akhir Jumlah modal disetor/ Total paid-in capital 65.000.000.000 217.881.000.000 93.291.000.000 166.000.000.000 (140.000.000.000) 142.881.000.000 (194.291.000.000) 65.000.000.000 Beginning balance Paid-in-capital during the year Reclassification to issued and fully paid capital Ending balance Dana setoran modal merupakan setoran modal yang telah disetor penuh untuk tujuan penambahan modal, namun belum didukung dengan kelengkapan persyaratan untuk dapat digolongkan sebagai modal saham. Capital deposit fund is share capital that is fully paid in order to increase the capital, but is not yet supported with complete requirements to be classified as capital stock. Pada 31 Desember 2021, dana setoran modal sebesar Rp142.881.000.000 merupakan setoran modal dari Pemerintah Daerah Daerah Istimewa Yogyakarta, Kota Yogyakarta, Kabupaten Sleman, Kabupaten Bantul, Kabupaten Gunungkidul dan Kabupaten Kulon Progo masing-masing sebesar Rp37.060.000.000, Rp45.480.000.000, Rp5.000.000.000, Rp5.341.000.000, Rp5.000.000.000 dan Rp45.000.000.000. As of December 31, 2021, capital deposit fund amounted to Rp142,881,000,000 consist of addition of share capital from Government of Daerah Daerah Istimewa Yogyakarta, Yogyakarta Municipality, Sleman Regency, Bantul Regency, Gunungkidul Regency, Kulon Progo Regency amounted to Rp37,060,000,000, Rp45,480,000,000, Rp5,000,000,000, Rp5,341,000,000, Rp5,000,000.000 and Rp45,000,000,000. 101
653. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 24. DANA SETORAN MODAL (lanjutan) 24. CAPITAL DEPOSIT FUND (continued) Pada 31 Desember 2020, dana setoran modal sebesar Rp65.000.000.000 merupakan setoran modal dari Kota Yogyakarta, Kabupaten Kulon Progo dan Kabupaten Gunungkidul masing-masing sebesar Rp20.000.000.000, Rp20.000.000.000 dan Rp25.000.000.000. As of December 31, 2020, capital deposit fund amounted to Rp65,000,000,000 consist of addition of share capital from Yogyakarta Municipality, Kulon Progo Regency, Gunungkidul Regency amounted to Rp20,000,000,000, Rp20,000,000,000 and Rp25,000,000,000 25. APPROPRIATION OF NET INCOME 25. PENGGUNAAN LABA BERSIH Berdasarkan Peraturan Daerah No.11 Tahun 2012 Tentang Perubahan Bentuk Badan Hukum Bank Pembangunan Daerah Propinsi Daerah Istimewa Yogyakarta menjadi Perseroan Terbatas Bank Pembangunan Daerah Daerah Istimewa Yogyakarta, dan telah ditetapkan didalam akta notaris No.2 tanggal 5 April 2013 yang dibuat dihadapan notaris Muchammad Agus Hanafi, S.H., notaris di Yogyakarta, yang telah memperoleh pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan No.AHU0044251.AH.01.09 Tahun 2013 tanggal 14 Mei 2013 dan diumumkan dalam Tambahan Berita Negara Republik Indonesia tanggal 10 September 2013 No.73 pada pasal 18 mengenai penggunaan laba dan pembagian dividen. Based on Local Government Decree, No.11 Year 2012, regarding the change in the legal status of the Bank Pembangunan Daerah Propinsi Istimewa Yogyakarta to PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta, and which was based on notarial deed No.2 dated April 5, 2013 of Muchammad Agus Hanafi, S.H., notary in Yogyakarta, which was approved by the Minister of Law and Human Rights of the Republic of Indonesia in its Decision Letter No.AHU-0044251.AH.01.09 Tahun 2013 dated May 14, 2013 and published in the State Gazette No.73 dated September 10, 2013, in article 18 regarding appropration of profit and distribution of dividends. Jasa produksi sebesar 20,5% dari laba bersih diakui sebagai beban tahun berjalan (Catatan 31), sehingga laba bersih setelah dikurangi jasa produksi dan dana kesejahteraan tersebut dibagi untuk dividen, dana pembangunan, cadangan umum, dan cadangan tujuan dengan berdasarkan keputusan Rapat Umum Pemegang Saham. Production service bonus at 20.5% of net income, are recognized and presented as expense for the current year (Note 31), therefore net income after incentives and welfare funds deductions are distributed to dividend, developing fund, general reserve, and special reserve based on Stockholder’s General Meeting decision. Pembagian laba tahun buku 2020 dilaksanakan pada tahun 2021 berdasarkan Akta RUPS No.32 tanggal 15 Februari 2021, sedangkan pembagian laba tahun buku 2019 dilaksanakan pada tahun 2020 berdasarkan Akta RUPS No.38 tanggal 20 Maret 2020. Komposisi pembagian laba bersih: Earnings distribution for the year 2020 were conducted in 2021 based on Minutes of the General Shareholders Meeting No.32 dated February 15, 2021 and earnings distribution for the year 2019 were conducted in 2020 based on Minutes of the General Shareholders Meeting No.38 dated March 20, 2020. Net earnings distributed as follows: 102
654. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 25. APPROPRIATION OF NET INCOME (continued) 25. PENGGUNAAN LABA BERSIH (lanjutan) Laba bersih tahun/Net income for the year 31 Desember/December 31 , 2020 31 Desember/December 31 , 2019 Komposisi/ Jumlah/ Komposisi/ Jumlah/ Composition Amount Composition Amount Dividen Cadangan umum Jumlah laba yang dibagi 60/85 25/85 169.850.654.406 70.771.106.003 60/85 25/85 191.681.602.555 79.867.334.398 85/85 240.621.760.409 85/85 271.548.936.953 Dividend General reserve Total earnings distributed Berdasarkan Akta RUPS No.32 tanggal 15 Februari 2021, disetujui dan mengesahkan pembagian laba tahun buku 2020 kedalam cadangan umum sebesar Rp70.771.106.003. Based on Minutes of the General Shareholders Meeting No.32 dated February 15, 2021, approved and authorizing earnings distribution for the year 2020 into general reserves amounting to Rp70,771,106,003. Berdasarkan Akta RUPS No.38 tanggal 20 Maret 2020, disetujui dan mengesahkan pembagian laba tahun buku 2019 kedalam cadangan umum sebesar Rp79.867.334.398. Based on Minutes of the General Shareholders Meeting No.38 dated March 20, 2020, approved and authorizing earnings distribution for the year 2019 into general reserves amounting to Rp79,867,334,398. Berdasarkan Akta RUPSLB No.28 tanggal 11 Oktober 2019, menyetujui dilakukan pengambilan cadangan umum untuk digunakan memenuhi kebutuhan atas cadangan kerugian penurunan nilai berkaitan dengan diberlakukannya PSAK 71, yang jumlahnya didasarkan pada hasil perhitungan akhir Desember 2019. Based on Minutes of the Extraordinary General Meeting of Shareholders dated No.28 dated October 11, 2019, approved to take general reserves to be used to allowance for impairment losses related to the enactment of PSAK 71, the amount of which is based on the results of calculations at the end of December 2019. Berdasarkan Surat Dewan Komisaris No.006/DK/I/2020 tanggal 30 Januari 2020 tentang persetujuan pengambilan cadangan umum sebesar Rp144.354.168.277 yang dibukukan untuk menambah kebutuhan cadangan kerugian penurunan nilai PSAK 71. Based on letter of the Board of Commisioners No.006/DK/I/2020 dated January 30, 2020 regarding approved to take general reserves amount to Rp144,354,168,277 which was booked to increase the need for allowance for impairment losses on PSAK 71. Penggunaan cadangan umum untuk menambah kebutuhan cadangan kerugian penurunan nilai PSAK 71 adalah sebesar Rp143.271.318.573. Atas kelebihan sebesar Rp1.082.849.704 telah dilakukan penyesuaian ke cadangan umum. The use of general reserves to increase the allowance for impairment losses based on PSAK 71 amounted to Rp143,271,318,573. The excess amounted to Rp1,082,849,704 has been adjusted to the general reserve. 103
655. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 26. INTEREST AND SHARIA INCOME 26. PENDAPATAN BUNGA DAN SYARIAH Tahun yang berakhir pada tanggal 31 Desember/ For the year ended of December 31, 2020 2021 Kredit yang diberikan Penempatan pada Bank Indonesia Bagi hasil syariah Efek-efek untuk tujuan investasi Penempatan pada bank lain Giro pada bank lain Jumlah 804.070.485.881 818.696.623.892 Loans 124.769.742.774 73.611.828.126 72.060.161.737 16.820.016.218 310.924.232 1.091.643.158.968 98.664.977.425 72.419.647.853 65.068.246.682 31.775.736.139 260.029.333 1.086.885.261.324 Placements with Bank Indonesia Sharia profit sharing Investment securities Placements with other banks Current accounts with other banks Total Jumlah pendapatan bunga kepada pihak berelasi pada tahun 2021 dan 2020 masing-masing sebesar Rp358.061.532 dan Rp329.852.475. Total interest income to related parties for the year ended 2021 and 2020 amounted to Rp358,061,532 and Rp329,852,475. 27. INTEREST EXPENSES AND SHARIA PROFIT SHARING 27. BEBAN BUNGA DAN BAGI HASIL SYARIAH Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2020 2021 Simpanan dari nasabah Deposito berjangka Giro Tabungan Sutera Tabungan Simpeda Tabungan Tunas Bagi hasil Shafa TabunganKu Tabungan Simpel Simpanan dari bank lain Tabungan Deposito berjangka Giro Call money Pinjaman yang diterima Lain-lain Premi penjaminan simpanan (Catatan 43) Jumlah 123.193.492.223 43.230.644.479 24.158.201.750 13.841.140.388 7.028.450.026 501.956.257 191.128.233 217.350 105.290.592.627 47.378.923.742 25.247.986.673 12.187.349.879 8.618.570.638 610.898.736 316.350.089 65.836 1.059.011.644 353.504.933 231.547.248 95.388.889 129.244.240 1.035.610.260 206.797.888 176.847.683 2.390.134.723 68.469.735 28.014.361.355 242.028.289.015 20.830.048.009 224.358.646.518 Jumlah beban bunga kepada pihak berelasi pada tahun 2021 dan 2020 masing-masing sebesar Rp102.236.976.948 dan Rp75.232.789.948. 104 Deposits from customers Time deposits Current accounts Sutera savings Simpeda savings Tunas savings Shafa profit sharing TabunganKu Tabungan Simpel Deposits from other banks Savings deposits Time deposits Current accounts Call money Borrowings Others Premium of deposit guarantee (Note 43) Total Total interest expense to related parties for the year ended 2021 and 2020 amounted to Rp102,236,976,948 and Rp75,232,789,948.
656. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 28. OTHER OPERATING INCOME 28. PENDAPATAN OPERASIONAL LAINNYA Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2021 2020 Provisi dan komisi kredit dan pembiayaan Administrasi kredit Provisi Fee kredit kelolaan Provisi dan komisi selain dari kredit yang diberikan Komisi asuransi Provisi garansi bank Provisi kiriman uang Administrasi Lain-lain Imbalan jasa Pengelolaan rekening Jasa bank persepsi Safe deposit box Penggantian biaya cetak Keuntungan transaksi mata uang asing - bersih Lain-lain Denda tunggakan kredit Penerimaan kredit hapus buku Antar bank selain bunga Lain-lain Jumlah 1.698.633.047 31.028.298 21.295.025 1.750.956.370 1.770.249.219 438.014.212 23.865.731 2.232.129.162 9.120.970.932 1.161.914.526 954.004.471 208.719.035 21.790.416.419 33.236.025.383 8.409.448.532 1.172.928.817 771.232.190 139.218.200 17.351.982.124 27.844.809.863 41.072.000.582 1.716.121.819 1.300.390.000 548.069.500 44.636.581.901 36.147.734.802 2.764.365.455 1.039.630.000 523.169.500 40.474.899.757 5.231.639 13.560.153 7.137.441.324 7.119.901.243 10.385.916.905 960.000 1.236.731.861 18.761.050.090 98.389.845.383 5.567.728.985 550.000 625.849.991 13.314.030.219 83.879.429.154 Loan and sharia financing fees and commissions Credit administration Fees Managed loan fees Fees and commissions not related to loans Insurance commissions Bank guarantee fees Transfer fees Administration Others Service fees Accounts administration Payment point service Safe deposit box Printing material claim Gains on foreign exchange - net Others Loan delinquency penalty Payment from writen-off loans Non-interest interbank Others Total 29. PEMULIHAN (PENYISIHAN) KERUGIAN PENURUNAN 29. REVERSAL (PROVISION) FOR IMPAIRMENT LOSSES ON FINANCIAL AND NON-FINANCIAL ASSETS NILAI ATAS ASET KEUANGAN DAN NON-KEUANGAN Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2020 2021 Kredit yang diberikan Giro pada bank lain Penempatan pada bank lain Estimasi kerugian atas komitmen dan kontinjensi Efek-efek untuk tujuan investasi Pembiayaan syariah (9.397.998.497) (587.373) 17.018.295.431 (42.326.556.690) 54.802.160 5.083.263.587 1.664.392.731 1.786.176.050 519.385.035 229.461.235 482.349.156 (3.667.242.655) Tagihan asuransi imbalan kerja Jumlah 10.032.948.562 (3.921.418.298) (42.508.626.690) 105 Loans Current account with other banks Placements with other banks Estimated losses on commitments and contingencies Investment securities Sharia financing Employee benefit insurance receivable Total
657. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) 30. BEBAN UMUM DAN ADMINISTRASI Barang dan jasa pihak ketiga Sewa Promosi Penyusutan (Catatan 11) Penyusutan aset hak guna (Catatan 13) Perbaikan dan pemeliharaan Asuransi lainnya Amortisasi (Catatan 12) Asuransi bangunan dan inventaris Pajak Penelitian dan pengembangan Jumlah NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 30. GENERAL AND ADMINISTRATIVE EXPENSES Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2020 2021 83.059.743.129 28.088.202.027 25.083.298.074 22.837.294.971 77.586.863.103 25.382.374.695 23.249.875.337 20.455.192.098 18.551.227.268 17.286.386.291 9.906.017.158 4.254.812.024 15.750.369.133 14.413.528.176 13.175.527.471 4.015.679.027 881.436.525 820.111.658 587.512.500 211.356.041.625 804.762.769 717.677.830 1.089.288.810 196.641.138.449 Third parties goods and services Rent Promotion Depreciation (Note 11) Depreciation of right of use assets (Note 13) Repair and maintenance Others insurance Amortization (Note 12) Buildings and equipments insurance Taxes Research and development Total 31. PERSONNEL EXPENSES 31. BEBAN TENAGA KERJA Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2020 2021 Tunjangan kerja Jasa produksi Hadiah tahunan Program remunerasi (Catatan 35) Tunjangan pajak penghasilan Tunjangan hari raya Gaji dan upah Program cuti besar (Catatan 35) Penghargaan Direksi dan karyawan Pendidikan dan pelatihan Dana pensiun (Catatan 35) Tunjangan hari tua Lain-lain Jumlah 103.152.496.129 55.216.155.884 37.500.000.000 107.663.953.305 49.327.460.883 36.350.000.000 34.233.859.885 32.938.096.283 28.120.000.000 27.779.497.739 34.490.139.257 44.989.081.582 27.283.778.516 6.686.192.715 10.661.882.944 4.519.412.290 4.441.184.423 2.672.711.254 689.344.278 19.741.890.000 357.690.840.880 4.510.351.751 4.049.215.181 585.453.562 20.252.950.000 340.164.266.981 Jumlah remunerasi yang diberikan kepada Dewan Komisaris dan Direksi Bank pada tahun 2021 dan 2020 masing-masing sebesar Rp25.109.070.969 dan Rp23.937.190.881. 106 Work allowance Production service bonus Annual present Remuneration program (Note 35) Income tax allowance Vacation pay Salary and wages Leave benefits program (Note 35) Reward Directors and employees Education and training Pension fund (Note 35) Annuity Others Total The total remuneration which is given to the Board of Commisioners and Directors for the year ended 2021 and 2020 amounted to Rp25,109,070,969 and Rp23,937,190,881.
658. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 32. BEBAN OPERASIONAL LAINNYA 32. OTHER OPERATING EXPENSES Tahun yang berakhir pada tanggal 31 Desember/ For the year ended of December 31, 2020 2021 Dana pensiun Rugi kredit modifikasian Pungutan Otoritas Jasa Keuangan Keringanan bunga dan denda Yayasan Kesejahteraan Pembinaan pegawai Beban non-bunga Bank Indonesia Beban non -bunga antar bank Lain-lain Jumlah 6.841.889.881 7.943.464.641 7.092.501.561 6.401.613.593 11.243.803.158 6.890.572.717 3.005.815.125 2.519.227.697 1.724.854.435 12.917.845.601 2.448.420.245 906.360.231 295.368.631 398.587.124 293.745.053 3.727.579.831 33.444.446.855 327.535.071 1.930.000.484 43.464.738.224 33. BEBAN NON-OPERASIONAL Pension fund Loss from modified loans Financial Services Authority fee Interest and penalty decreasing/hair-cut The foundation of prosperity Employee development Uninterest expenses Bank Indonesia Uninterest expenses interbank Others Total 33. NON-OPERATING EXPENSE Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2020 2021 Pendapatan non-operasional Laba selisih kurs Laba penjualan aset tetap Lain-lain Beban non-operasional Tanggung jawab sosial Sumbangan Denda-denda Rugi penjualan aset tetap Rugi penghapusan aset tetap Lain-lain Jumlah beban nonoperasional - bersih 4.623.143 4.209.973.705 4.214.596.848 54.946.030 98.864.472 1.003.087.904 1.156.898.406 (7.536.986.459) (2.333.741.977) (13.275.000) (18.267.769) (153.122.131) (3.705.259.418) (13.760.652.754) (7.818.674.904) (1.467.831.074) (24.925.000) (2.714.850.863) (12.026.281.841) (9.546.055.906) (10.869.383.435) 34. KOMITMEN DAN KONTINJENSI Non-operating expense Social responsibility Donations Penalties Loss on sale of fixed assets Loss on write off of fixed assets Others Total non-operating expenses - net 34. COMMITMENTS AND CONTINGENCIES 31 Desember/ December 31, 2020 31 Desember/ December 31, 2021 KOMITMEN Liabilitas komitmen Fasilitas kredit kepada nasabah yang belum digunakan Lain-lain Jumlah liabilitas komitmen JUMLAH KOMITMEN - BERSIH Non-operating income Gain on foreign exchange Gain on sale of fixed assets Others COMMITMENTS (381.115.575.402) (19.302.435.059) (400.418.010.461) (400.418.010.461) 107 (580.819.326.546) (15.131.516.538) (595.950.843.084) (595.950.843.084) Commitment liabilities Unused loans commitments granted to customers Others Total commitment liabilities TOTAL COMMITMENTS - NET
659. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 34. KOMITMEN DAN KONTINJENSI (lanjutan) 34. COMMITMENTS AND CONTINGENCIES (continued) 31 Desember/ December 31, 2020 31 Desember/ December 31, 2021 KONTINJENSI Tagihan kontinjensi Pendapatan bunga dalam penyelesaian Jumlah tagihan kontinjensi Liabilitas kontinjensi Bank garansi Jumlah liabilitas kontinjensi JUMLAH KONTINJENSI - BERSIH CONTINGENCIES Contingent receivables 33.141.098.082 33.141.098.082 28.834.794.260 28.834.794.260 (74.487.692.065) (74.487.692.065) (41.346.593.983) (67.484.703.972) (67.484.703.972) (38.649.909.712) 35. LIABILITAS IMBALAN KERJA KARYAWAN Past due interest receivables Total contingent receivables Contingent liabilities Bank guarantees Total contingent liabilities TOTAL CONTINGENCIES - NET 35. EMPLOYEE BENEFITS LIABILITIES Bank memberikan imbalan kerja jangka panjang dan pasca kerja lainnya kepada para karyawannya yang memenuhi syarat yang terdiri dari program pensiun manfaat pasti (Dana Pensiun), cuti besar, penghargaan direksi, tunjangan hari tua (THT), pesangon dan penghargaan masa bakti (PMB). The Bank provides long-term benefits and postemployment benefits to all qualified employees which consist of defined benefit pension (Pension Fund), leave benefits, directors rewards, pension plan (THT), postemployment benefits and services pay benefits (PMB). Program pensiun manfaat pasti Program pensiun Bank dikelola oleh Dana Pensiun Bank Pembangunan Daerah Propinsi Daerah Istimewa Yogyakarta untuk seluruh karyawan tetapnya. Pendirian Dana Pensiun Bank Pembangunan Daerah Propinsi Daerah Istimewa Yogyakarta telah mendapatkan pengesahan dari Menteri Keuangan dengan Keputusan Menteri Keuangan Republik Indonesia No.KEP187/KM.10/2007 tanggal 28 September 2007. Jumlah kontribusi untuk dana pensiun adalah sebesar 5% dari penghasilan karyawan bulanan dan donasi dari pihak Bank sebesar 31,79% dari jumlah kontribusi bulanan. Defined benefits pension program The Bank's defined benefit pension plan is managed by Dana Pensiun Bank Pembangunan Daerah Propinsi Daerah Istimewa Yogyakarta for all permanent employees. The establishment of the Dana Pensiun Bank Pembangunan Daerah Propinsi Daerah Istimewa Yogyakarta has been legalized by the Finance Minister of Republic of Indonesia with Decree No.KEP187/KM.10/2007 dated September 28, 2007. Employees contribution to pension fund is 5% from monthly salary and the Bank donates 31.79% of the total monthly contribution. Penilaian aktuaria atas program pensiun manfaat pasti dihitung oleh Kantor Konsultan Aktuaria (KKA) Nandi dan Sutama (dahulu PT Jasa Aktuaria Praptasentosa Gunajasa) aktuaria independen, untuk tanggal valuasi 31 Desember 2021 dan 2020. Penilaian aktuaria menggunakan metode projected unit credit. Perhitungan aktuaria untuk tahun yang berakhir pada tanggal 31 Desember 2021 dan 2020 masing-masing berdasarkan laporan aktuaris tanggal 4 Januari 2022 dan 8 Januari 2021. The actuarial calculation of the defined benefit pension was performed by Kantor Konsultan Aktuaria Nandi dan Sutama (formerly PT Jasa Aktuaria Praptasentosa Gunajasa) independent actuary, for the dated valuation December 31, 2021 and 2020. The actuarial calculation using the projected unit credit method. The actuarial computation for the years ended December 31, 2021 and 2020 are covered based on an independent actuary report dated January 4, 2022 and January 8, 2021. 108
660. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 36. EMPLOYEE BENEFITS LIABILITIES (continued) 36. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan) Defined benefits pension program (continued) Program pensiun manfaat pasti (lanjutan) Status aset program pensiun manfaat pasti adalah The assets status of defined benefits pension program are sebagai berikut: as follows: 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ December 31, December 31, December 31, December 31, December 31, 2021 2020 2019 2018 2017 Nilai wajar aset program 297.617.624.497 Nilai kini (300.290.335.751) liabilitas (2.672.711.254) Jumlah 283.328.273.808 265.847.418.041 248.904.029.639 239.159.135.748 (272.621.663.225) 10.706.610.583 (232.320.800.861) 33.526.617.180 (186.061.780.472) 62.842.249.167 (204.792.067.775) 34.367.067.973 Fair value of asset plan Present value obligation Total Aset dana pensiun terutama terdiri dari deposito berjangka, Surat Berharga Pemerintah, obligasi korporasi dan penempatan langsung pada saham. Pension fund assets consist mainly of time deposits, Government Debt Securities, commercial bonds and placement in shares. Rekonsiliasi atas perubahan aset program pensiun manfaat pasti untuk periode yang berakhir pada tanggaltanggal 31 Desember 2021 dan 2020 adalah sebagai berikut: The reconciliation of the movements of defined benefits pension program assets for the periods ended December 31, 2021 and 2020 are as follows: 31 Desember/ December 31, 2021 Saldo awal Beban tahun berjalan Imbalan yang dibayarkan Saldo akhir 31 Desember/ December 31, 2020 (10.706.610.583) 23.447.414.536 (10.068.092.700) 2.672.711.254 (33.526.617.180) 26.842.277.549 (4.022.270.952) (10.706.610.583) Biaya program pensiun manfaat pasti adalah sebagai berikut: Beginning balance Current year expense Actual benefit paid Ending balance Expenses of the defined benefits pension program are as follows: Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2021 2020 Beban jasa kini (34.400.632.298) Beban bunga (10.561.281.950) Keuntungan (kerugian) atas kurtailmen/ penyelesaian 1.681.520.546 Hasil yang diharapkan atas aset dana pensiun 19.832.979.166 Jumlah (23.447.414.536) (30.765.228.022) (10.378.057.948) Current service cost Interest cost (6.966.785.022) Curtailment/settlement gain (loss) 21.267.793.443 (26.842.277.549) 109 Expected return on plan assets Total
661. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 35. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan) 35. EMPLOYEE BENEFITS LIABILITIES (continued) Program pensiun manfaat pasti (lanjutan) Perhitungan aktuaria atas program pensiun manfaat pasti dilakukan dengan menggunakan metode “Projected Unit Credit” dan asumsi-asumsi sebagai berikut: 31 Desember/ December 31, 2021 Defined benefits pension program (continued) The actuarial valuation of defined benefits pension program was carried out using the "Projected Unit Credit" method and using assumptions as follows: 31 Desember/ December 31, 2020 56 tahun/years old Usia pensiun normal Tingkat diskonto 7,00% Tingkat kenaikan gaji 6,00% Tingkat kenaikan manfaat pensiun 4,00% 7,00% Tingkat hasil investasi yang diharapkan Tingkat mortalita GA 1971 Tingkat cacat dan sakit 1% dari tingkat mortalita/ 1% from mortalita level Tingkat pengunduran diri 1% di usia 20 tahun kemudian turun linier menjadi 0% di usia 56 tahun/ 1% until 20 years and then lineary decline 0% at 56 years 56 tahun/years old 7,00% 6,00% 4,00% 7,00% GA 1971 1% dari tingkat mortalita/ 1% from mortalita level 1% di usia 20 tahun kemudian turun linier menjadi 0% di usia 56 tahun/ 1% until 20 years and then lineary decline 0% at 56 years Normal retirement age Discount rate Salary increment rate Pension benefit increment rate Expected investment return level Mortality rate Disability rate Resignation rate Program cuti besar Program cuti besar dikelola sendiri oleh Bank dan diatur berdasarkan Surat Keputusan Direksi No.0193/KP 1006 tanggal 22 Oktober 1999 mengenai hak-hak dan fasilitas dan Surat Edaran Direksi No.0073/KP 1006 tanggal 31 Oktober 2007 mengenai penentuan ongkos perjalanan cuti. Hak cuti besar diberikan kepada pegawai yang memiliki masa kerja 6 (enam) tahun tanpa terputus dan berlaku kelipatannya dimana besaran manfaatnya adalah 3 (tiga) kali penghasilan. Leave benefit programs Leave benefits program managed by the Bank and regulated based on Decree of Directors No.0193/KP 1006 dated October 22, 1999 concerning the rights and facilities and Circular Letter of Directors No.0073/KP 1006 dated October 31, 2007 concerning the determination of the cost of holiday leave. Leave benefits is paid to employees who have a work period of 6 (six) years without interruption and apply multiples where scale benefits is 3 (three) times earnings. Penilaian aktuaria atas liabilitas imbalan kerja jangka panjang dan pasca kerja dihitung oleh Kantor Konsultan Aktuaria (KKA) Nandi dan Sutama (dahulu PT Jasa Aktuaria Praptasentosa Gunajasa) aktuaria independen, untuk tanggal valuasi 31 Desember 2021 dan 2020. Penilaian aktuaria menggunakan metode projected unit credit . Perhitungan aktuaria untuk tahun yang berakhir pada tanggal 31 Desember 2021 berdasarkan laporan aktuaris tanggal 4 Januari 2022 dan perhitungan aktuaria untuk tahun yang berakhir pada tanggal 31 Desember 2020 berdasarkan laporan aktuaris tanggal 8 Januari 2021. The actuarial calculation of the long-term benefits and postemployment benefits was performed by Kantor Konsultan Aktuaria Nandi dan Sutama (formerly PT Jasa Aktuaria Praptasentosa Gunajasa) independent actuary, for the dated valuation December 31, 2021 and 2020. The actuarial calculation using the projected unit credit method. The actuarial computation for the years ended December 31, 2021 are covered based on an independent actuary report dated January 8, 2022 and the actuarial computation for the years ended December 31, 2020 are covered based on an independent actuary report dated January 8, 2021. 110
662. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 36. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan) 36. EMPLOYEE BENEFITS LIABILITIES (continued) Leave benefit programs (continued) Program cuti besar (lanjutan) Nilai kini kewajiban Jumlah 31 Desember/ December 31, 2021 31 Desember/ December 31, 2020 31 Desember/ December 31, 2019 (24.631.368.031) (24.631.368.031) (24.965.478.747) (24.965.478.747) (16.198.750.361) (16.198.750.361) 31 Desember/ December 31, 2021 Saldo awal Beban tahun berjalan Imbalan yang dibayarkan Saldo akhir 31 Desember/ December 31, 2018 (11.791.855.854) (11.791.855.854) 31 Desember/ December 31, 2017 Present value obligation Total (11.831.043.045) (11.831.043.045) 31 Desember/ December 31, 2020 (24.965.478.747) (6.686.192.715) 7.020.303.431 Beginning balance Current year expense Actual benefit paid Ending balance (16.198.750.361) (10.661.882.944) 1.895.154.558 (24.965.478.747) (24.631.368.031) Expenses of the leave benefits program are as follows: Biaya program cuti besar adalah sebagai berikut: Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2021 2020 Beban jasa kini Beban bunga Kerugian atas kurtailmen/penyelesaian Jumlah (3.590.273.352) (1.295.900.028) Current service cost Interest cost (1.608.697.421) (5.775.709.564) (6.686.192.715) (10.661.882.944) Curtailment/settlement loss Total (3.329.911.782) (1.747.583.512) - Perhitungan aktuaria atas cuti besar dilakukan dengan menggunakan metode “Projected Unit Credit” dan asumsi-asumsi sebagai berikut: The actuarial valuation of leave benefits program was carried out using the "Projected Unit Credit" method and using assumptions as follows: 31 Desember/December 31 , 2021 Usia pensiun normal Tingkat diskonto Tingkat kenaikan gaji Tingkat mortalita Tingkat cacat dan sakit Tingkat pengunduran diri 31 Desember/December 31, 2020 56 tahun/years old 7,00% 5,00% N/A TMI IV 2019 5% dari tingkat mortalita/ 1% from mortalita level 1% di usia 20 tahun kemudian turun linier 56 tahun/years old 7,00% 5,00% N/A TMI IV 2019 5% dari tingkat mortalita/ 1% from mortalita level 1% at age 20 years then go down linearly 111 Normal retirement age Discount rate Salary increment rate Mortality rate Disability rate Resignation rate
663. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 35. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan) 35. EMPLOYEE BENEFITS LIABILITIES (continued) Imbalan kerja lainnya Program penghargaan direksi, tunjangan hari tua, pesangon dan penghargaan masa bakti dikelola oleh Yayasan Kesejahteraan BPD DIY. Mulai 1 Maret 2012, penghargaan direksi, tunjangan hari tua, pesangon dan penghargaan masa bakti dipindahkan pengelolaannya ke PT Asuransi Jiwasraya (Persero) berdasarkan perjanjian kerjasama sebagai berikut: Other employee benefits Directors rewards, pension plan (THT), post-employment benefits and services pay benefits (PMB) managed by Yayasan Kesejahteraan BPD DIY. Starting from March 1, 2012, the Directors benefits, pension plan (THT), postemployment benefits and services pay benefits (PMB) management transferred to PT Asuransi Jiwasraya (Persero) based on a cooperation agreement as follows: - Perjanjian kerjasama No.0106/OM 0004 dan No.082.SJ.U.0412 tanggal 25 April 2012 tentang pengelolaan asuransi program tunjangan hari tua bagi pegawai Bank BPD DIY. - Agreement No.0106/OM 0004 and No.082.SJ.U.0412 dated April 25, 2012 concerning the insurance of pension plan for employees of Bank BPD DIY. - Perjanjian kerjasama No.0107/OM 0004 dan No.083.SJ.U.0412 tanggal 25 April 2012 tentang pengelolaan asuransi program pesangon dan penghargaan masa bakti bagi pegawai Bank BPD DIY. - Agreement No.0107/OM 0004 and No.083.SJ.U.0412 dated April 25, 2012 concerning the insurance of postemployment benefits and services pay benefits for employees of Bank BPD DIY. Bank memberikan program asuransi kepada Direksi, Dewan Komisaris dan pegawai. Program tersebut dikelola oleh PT Asuransi Jiwasraya (Persero), sesuai dengan perjanjian kerjasama No.0150/OM 0004 dan No.047a.SJ.U.102001 tanggal 17 Oktober 2001 tentang pengelolaan program asuransi jiwa tunjangan hari tua kumpulan. The Bank provides insurance program to Directors, Board of Commissioners. This program is managed by PT Asuransi Jiwasraya (Persero), based on agreement No.0150/OM 0004 and No.047a.SJ.U.102001 dated October 17, 2001 concerning the insurance of pension plan. Dalam rangka menghitung kecukupan liabilitas dan beban terhadap program imbalan pasca kerja dan imbalan jangka panjang lainnya yang dikelola oleh PT Asuransi Jiwasraya (Persero), pada tahun 2021 imbalan tersebut dihitung oleh Kantor Konsultan Aktuaria (KKA) Nandi dan Sutama (dahulu PT Jasa Aktuaria Praptasentosa Gunajasa) aktuaria independen, untuk tanggal valuasi 31 Desember 2021. Penilaian aktuaria menggunakan metode projected unit credit . Perhitungan aktuaria untuk tahun yang berakhir pada tanggal 31 Desember 2021 berdasarkan laporan aktuaris tanggal 4 Januari 2022. To calculate the adequacy of liabilities and expenses for the post-employment benefit program and other long-term benefits managed by PT Asuransi Jiwasraya (Persero), in 2021 the benefits calculated by the Kantor Konsultan Aktuaria (KKA) Nandi dan Sutama (formerly PT Jasa Aktuaria Praptasentosa Gunajasa ) independent actuaries, for a valuation date of December 31, 2021. The actuarial valuation uses the projected unit credit method. The actuarial calculations for the year ended December 31, 2021, are based on the actuary's report dated January 4, 2022. Program imbalan pasca kerja dan imbalan jangka panjang yang dihitung kecukupan liabilitas dan beban meliputi: program pesangon, program THT pegawai tetap, program THT Dollar, program penghargaan masa bakti, program bagi kontrak teller dan program bagi pegawai non tetap Post-employment benefit programs and long-term benefits calculated for the adequacy of liabilities and expenses include: severance pay programs, employee THT programs, service award programs, programs for teller contracts and programs for non-permanent employees. Berdasarkan berita acara rekonsiliasi data program manfaat karyawan Bank dengan PT Asuransi Jiwasraya (Persero) pada 1 Mei 2021, jumlah nilai tunai (cash value) sebesar Rp49.920.987.297 dengan asumsi kurs dollar sebesar Rp14.200/US$ 1. Based on minutes of data reconciliation of the employee benefit program with PT Asuransi Jiwasraya (Persero) on May 1, 2021, the total cash value is Rp49,920,987,297 assuming a dollar exchange rate of Rp14,200/US$ 1. 112
664. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 35. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan) 35. EMPLOYEE BENEFITS LIABILITIES (continued) Imbalan kerja lainnya (lanjutan) Berikut ini ringkasan perhitungan program imbalan pasca kerja dan imbalan jangka panjang lainnya yang dikelola oleh PT Asuransi Jiwasraya (Persero) yang dihitung aktuaria sebagai berikut: Other employee benefits (continued) The summary of the calculation of post-employment benefits and other long-term benefits managed by PT Asuransi Jiwasraya (Persero) which is calculated by actuaria as follows: Program imbalan pesangon Status aset (liabilitas) program imbalan pesangon adalah sebagai berikut: Severance pay programs The assets (liabilities) status of benefit severance pay programs are as follows: 31 Desember/ December 31, 2021 Nilai wajar aset program Nilai kini kewajiban Jumlah 5.354.626.181 (23.854.057.451) (18.499.431.270) Rekonsiliasi atas perubahan liabilitas program imbalan pesangon adalah sebagai berikut: Fair value of asset plan Present value obligation Total The reconciliation of the liabilities of benefit severance pay programs are as follows: 31 Desember/ December 31, 2021 Saldo awal Beban tahun berjalan Iuran perusahaan Saldo akhir (23.854.057.451) 5.354.626.181 (18.499.431.270) Biaya program imbalan pesangon adalah sebagai berikut: Beginning balance Current year expense Contribution Ending balance Expenses of the benefit severance pay programs are as follows: 31 Desember/ December 31, 2021 Beban jasa kini Beban bunga Beban jasa lalu yang telah diakui Jumlah (23.854.057.451) (23.854.057.451) Perhitungan aktuaria atas program imbalan pesangon dilakukan dengan menggunakan metode “Projected Unit Credit” dan asumsi-asumsi sebagai berikut: Current service cost Interest cost Past service expense recognized Total The actuarial valuation of benefit severance pay programs was carried out using the "Projected Unit Credit" method and using assumptions as follows: 31 Desember/December 31 , 2021 Usia pensiun normal Tingkat diskonto Tingkat kenaikan gaji Tingkat mortalita Tingkat cacat dan sakit Tingkat pengunduran diri 56 tahun/years old 7,00% 6,00% TMI IV 2019 5% dari TMI IV 2019/ 5% from TMI IV 2019 1% di usia 20 tahun dan menurun secara linear sampai usia pensiun normal/ 1% at 20 years and decrease linearly up to normal retirement 113 Normal retirement age Discount rate Salary increment rate Mortality rate Disability rate Resignation rate
665. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 35. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan) 35. EMPLOYEE BENEFITS LIABILITIES (continued) Imbalan kerja lainnya (lanjutan) Program THT pegawai tetap Status liabilitas program THT pegawai tetap adalah sebagai berikut: Other employee benefits (continued) Employee THT Program The liabilities status of employee THT programs are as follows: 31 Desember/ December 31, 2021 20.669.598.088 (41.601.245.518) 7.851.048.681 (13.080.598.749) Nilai wajar aset program Nilai kini kewajiban Pembayaran uang muka THT Jumlah Rekonsiliasi atas perubahan liabilitas pegawai tetap adalah sebagai berikut: program THT Fair value of asset plan Present value obligation Advance payment THT Total The reconciliation of the liabilities of employee THT programs are as follows: 31 Desember/ December 31, 2021 Saldo awal Beban tahun berjalan Iuran perusahaan Pembayaran uang muka THT Saldo akhir (41.601.245.518) 20.669.598.088 7.851.048.681 (13.080.598.749) Biaya program THT pegawai tetap adalah sebagai berikut: Beginning balance Current year expense Contribution Advance payment THT Ending balance Expenses of the employee THT programs are as follows: 31 Desember/ December 31, 2021 Beban jasa kini Beban bunga Beban jasa lalu yang telah diakui Jumlah (41.601.245.518) (41.601.245.518) Perhitungan aktuaria atas program THT pegawai tetap dilakukan dengan menggunakan metode “Projected Unit Credit” dan asumsi-asumsi sebagai berikut: Current service cost Interest cost Recognised past service costs Total The actuarial valuation of employee THT programs was carried out using the "Projected Unit Credit" method and using assumptions as follows: 31 Desember/December 31 , 2021 Usia pensiun normal Tingkat diskonto Tingkat kenaikan gaji Tingkat mortalita Tingkat cacat dan sakit Tingkat pengunduran diri 56 tahun/years old 7,00% 6,00% TMI IV 2019 5% dari TMI IV 2019/ 5% from TMI IV 2019 1% di usia 20 tahun dan menurun secara linear sampai usia pensiun normal/ 1% at 20 years and decrease linearly up to normal retirement 114 Normal retirement age Discount rate Salary increment rate Mortality rate Disability rate Resignation rate
666. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 35. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan) 35. EMPLOYEE BENEFITS LIABILITIES (continued) Imbalan kerja lainnya (lanjutan) Program THT dollar Status liabilitas program THT dollar adalah sebagai berikut: Other employee benefits (continued) Dollar THT Program The liabilities status of dollar THT programs are as follows: 31 Desember/ December 31, 2021 Nilai wajar aset program Nilai kini kewajiban Dampak pembatasan aset Jumlah 6.026.146.855 (7.670.627.085) (266.375.333) (1.910.855.563) Rekonsiliasi atas perubahan liabilitas program THT dollar adalah sebagai berikut: Fair value of asset plan Present value obligation Assets limit impact Total The reconciliation of the liabilities of dollar THT programs are as follows: 31 Desember/ December 31, 2021 Saldo awal Beban tahun berjalan Iuran perusahaan Saldo akhir (7.937.002.418) 6.026.146.855 (1.910.855.563) Beginning balance Current year expense Contribution Ending balance Expenses of the dollar THT programs are as follows: Biaya program THT dollar adalah sebagai berikut: 31 Desember/ December 31, 2021 Beban jasa kini Beban bunga Kerugian atas kurtailment/penyelesaian penyelesaian Beban jasa lalu yang telah diakui Jumlah - Current service cost Interest cost (266.375.333) (7.670.627.085) (7.937.002.418) Losses on curtailment/ settlement Recognised past service costs Total 115
667. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 35. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan) 35. EMPLOYEE BENEFITS LIABILITIES (continued) Imbalan kerja lainnya (lanjutan) Program THT dollar (lanjutan) Perhitungan aktuaria atas program THT dollar dilakukan dengan menggunakan metode “Projected Unit Credit” dan asumsi-asumsi sebagai berikut: Other employee benefits (continued) Dollar THT Program (continued) The actuarial valuation of dollar THT programs was carried out using the "Projected Unit Credit" method and using assumptions as follows: 31 Desember/December 31 , 2021 Usia pensiun normal Tingkat diskonto Tingkat kenaikan gaji Tingkat mortalita Tingkat cacat dan sakit Tingkat pengunduran diri 54 tahun/years old 7,00% 6,00% TMI IV 2019 5% dari TMI IV 2019/ 5% from TMI IV 2019 1% di usia 20 tahun dan menurun secara linear sampai usia pensiun normal/ 1% at 20 years and decrease linearly up to normal retirement Program kontrak teller Status liabilitas program kontrak teller adalah sebagai berikut: Normal retirement age Discount rate Salary increment rate Mortality rate Disability rate Resignation rate Programs for teller contracts The liabilities status of programs for teller contracts are as follows: 31 Desember/ December 31, 2021 Nilai wajar aset program Nilai kini kewajiban Jumlah 1.472.613.578 (1.814.705.914) (342.092.336) Rekonsiliasi atas perubahan liabilitas program kontrak teller adalah sebagai berikut: Fair value of asset plan Present value obligation Total The reconciliation of the liabilities of programs for teller contracts are as follows: 31 Desember/ December 31, 2021 Saldo awal Pendapatan (beban) tahun berjalan Iuran perusahaan Saldo akhir (1.814.705.914) 1.472.613.578 (342.092.336) 116 Beginning balance Current year (expense) Income Contribution Ending balance
668. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 35. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan) 35. EMPLOYEE BENEFITS LIABILITIES (continued) Other employee benefits (continued) Programs for teller contracts (continued) Expenses of the programs for teller contracts are as follows: Imbalan kerja lainnya (lanjutan) Program kontrak teller (lanjutan) Biaya program kontrak teller adalah sebagai berikut: 31 Desember/ December 31, 2021 Beban jasa kini Beban bunga Kerugian atas kurtailment/penyelesaian penyelesaian Beban jasa lalu yang telah diakui Jumlah - Current service cost Interest cost (1.814.705.914) (1.814.705.914) Losses on curtailment/ settlement Recognised past service costs Total Perhitungan aktuaria atas program kontrak teller dilakukan dengan menggunakan metode “Projected Unit Credit” dan asumsi-asumsi sebagai berikut: The actuarial valuation of programs for teller contracts was carried out using the "Projected Unit Credit" method and using assumptions as follows: 31 Desember/December 31 , 2021 Usia pensiun normal Tingkat diskonto Tingkat kenaikan gaji Tingkat mortalita Tingkat cacat dan sakit Tingkat pengunduran diri 40 tahun/years old 7,00% 6,00% TMI IV 2019 5% dari TMI IV 2019/ 5% from TMI IV 2019 1% di usia 20 tahun dan menurun secara linear sampai usia pensiun normal/ 1% at 20 years and decrease linearly up to normal retirement Program pegawai non tetap Status liabilitas program pegawai non tetap adalah sebagai berikut: Normal retirement age Discount rate Salary increment rate Mortality rate Disability rate Resignation rate Programs for non-permanent employees The liabilities status of programs for non-permanents employees are as follows: 31 Desember/ December 31, 2021 Nilai wajar aset program Nilai kini kewajiban Jumlah 531.113.058 (797.478.784) (266.365.726) 117 Fair value of asset plan Present value obligation Total
669. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 35. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan) 35. EMPLOYEE BENEFITS LIABILITIES (continued) Imbalan kerja lainnya (lanjutan) Program pegawai non tetap (lanjutan) Rekonsiliasi atas perubahan liabilitas program pegawai non tetap adalah sebagai berikut: Other employee benefits (continued) Programs for non-permanent employees (continued) The reconciliation of the liabilities of programs for nonpermanents employees are as follows: 31 Desember/ December 31, 2021 Saldo awal Beban tahun berjalan Iuran perusahaan Saldo akhir (797.478.784) 531.113.058 (266.365.726) Biaya program pegawai non tetap adalah sebagai berikut: Beginning balance Current year expense Contribution Ending balance Expenses of the programs for non-permanents employees are as follows: 31 Desember/ December 31, 2021 Beban jasa kini Beban bunga Kerugian atas kurtailment/penyelesaian penyelesaian Beban jasa lalu yang telah diakui Jumlah - Current service cost Interest cost (797.478.784) (797.478.784) Losses on curtailment/ settlement Recognised past service costs Total Perhitungan aktuaria atas program pegawai non tetap dilakukan dengan menggunakan metode “Projected Unit Credit” dan asumsi-asumsi sebagai berikut: The actuarial valuation of programs for non-permanents employees was carried out using the "Projected Unit Credit" method and using assumptions as follows: 31 Desember/December 31 , 2021 Usia pensiun normal pengemudi Usia pensiun normal satpam Tingkat diskonto Tingkat kenaikan gaji Tingkat mortalita Tingkat cacat dan sakit Tingkat pengunduran diri 50 tahun/years old 54 tahun/years old 7,00% 6,00% TMI IV 2019 5% dari TMI IV 2019/ 5% from TMI IV 2019 1% di usia 20 tahun dan menurun secara linear sampai usia pensiun normal/ 1% at 20 years and decrease linearly up to normal retirement 118 Drivers normal retirement age Normal retirement age for security guards Discount rate Salary increment rate Mortality rate Disability rate Resignation rate
670. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 35. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan) 35. EMPLOYEE BENEFITS LIABILITIES (continued) Other employee benefits (continued) Service award programs The liabilities status of service award programs are as follows: Imbalan kerja lainnya (lanjutan) Program penghargaan masa bakti Status liabilitas program penghargaan masa bakti adalah sebagai berikut: 31 Desember/ December 31, 2021 Nilai wajar aset program Nilai kini kewajiban Dampak pembatasan aset Jumlah Rekonsiliasi atas perubahan liabilitas penghargaan masa bakti adalah sebagai berikut: 9.060.752.886 (7.022.818.097) (2.172.451.030) (134.516.241) program Fair value of asset plan Present value obligation Assets limit impact Total The reconciliation of the liabilities of service award programs are as follows: 31 Desember/ December 31, 2021 Saldo awal Beban tahun berjalan Iuran perusahaan Saldo akhir (9.195.269.127) 9.060.752.886 (134.516.241) Biaya program penghargaan masa bakti adalah sebagai berikut: Beginning balance Current year expense Contribution Ending balance Expenses of the service award programs are as follows: 31 Desember/ December 31, 2021 Beban jasa kini Kerugian atas imbalan jangka panjang lainnya Beban jasa lalu yang telah diakui Jumlah (683.827) Current service cost (2.172.451.030) (7.022.134.270) (9.195.269.127) Losses on other long term benefit Recognised past service costs Total 119
671. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 35. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan) 35. EMPLOYEE BENEFITS LIABILITIES (continued) Imbalan kerja lainnya (lanjutan) Program penghargaan masa bakti (lanjutan) Perhitungan aktuaria atas program penghargaan masa bakti dilakukan dengan menggunakan metode “Projected Unit Credit” dan asumsi-asumsi sebagai berikut: Other employee benefits (continued) Service award programs (continued) The actuarial valuation of service award programs was carried out using the "Projected Unit Credit" method and using assumptions as follows: 31 Desember/December 31 , 2021 Usia pensiun normal Tingkat diskonto Tingkat kenaikan gaji Tingkat mortalita Tingkat cacat dan sakit Tingkat pengunduran diri 56 tahun/years old 7,00% 6,00% TMI IV 2019 5% dari TMI IV 2019/ 5% from TMI IV 2019 1% di usia 20 tahun dan menurun secara linear sampai usia pensiun normal/ 1% at 20 years and decrease linearly up to normal retirement Normal retirement age Discount rate Salary increment rate Mortality rate Disability rate Resignation rate Selain memberikan manfaat yang disebutkan di atas, Bank juga memberikan manfaat program bantuan biaya pengobatan dan rawat inap dan program santunan uang duka bagi direksi/pegawai/purnabakti dan keluarganya yang dikelola oleh Yayasan Kesejahteraan BPD DIY. Beside the benefits mentioned above, the Bank also provides benefit medical expenses and hospitalization programs and compensation mourning programs for directors/employees/retirees and their families, which managed by Yayasan Kesejahteraan BPD DIY. Penilaian aktuaria atas program bantuan biaya pengobatan dan rawat inap dan program santunan uang duka dihitung oleh Kantor Konsultan Aktuaria (KKA) Nandi dan Sutama (dahulu PT Jasa Aktuaria Praptasentosa Gunajasa) aktuaria independen, dengan menggunakan metode prospektif. Perhitungan aktuaria untuk tahun yang berakhir pada tanggal 31 Desember 2021 berdasarkan laporan aktuaris tanggal 4 Januari 2022 sedangkan perhitungan aktuaria untuk tahun yang berakhir tanggal 31 Desember 2020 berdasarkan laporan aktuaris tanggal 8 Januari 2021. The actuarial calculation of the benefit medical expenses and hospitalization programs and compensation mourning programs was performed by Kantor Konsultan Aktuaria Nandi dan Sutama (formerly PT Jasa Aktuaria Praptasentosa Gunajasa) independent actuary, using the prospective method. The actuarial computation for the years ended December 31, 2021 are covered based on an independent actuary report dated January 4, 2022 and the actuarial computation for the years ended December 31, 2020 are covered based on an independent actuary report dated January 8, 2021. Status liabilitas program bantuan biaya pengobatan dan rawat inap dan program santunan uang duka adalah sebagai berikut: The liabilities status of benefit medical expenses and hospitalization programs and compensation mourning programs are as follows: 31 Desember/ December 31, 2021 Nilai wajar aset program Nilai kini kewajiban Jumlah 31 Desember/ December 31, 2020 11.361.502.495 (13.880.730.192) (2.519.227.697) 120 9.460.104.717 (11.908.524.962) (2.448.420.245) Fair value of asset plan Present value obligation Total
672. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 35. LIABILITAS IMBALAN KERJA KARYAWAN (lanjutan) 35. EMPLOYEE BENEFITS LIABILITIES (continued) Imbalan kerja lainnya (lanjutan) Rekonsiliasi atas perubahan liabilitas program bantuan biaya pengobatan dan rawat inap dan program santunan uang duka adalah sebagai berikut: Other employee benefits (continued) The reconciliation of the liabilities of benefit medical expenses and hospitalization programs and compensation mourning programs are as follows: 31 Desember/ December 31, 2020 31 Desember/ December 31, 2021 (2.448.420.245) (70.807.452) (2.519.227.697) (659.464.159) (1.788.956.086) (2.448.420.245) Beginning balance Current year expense Ending balance (1.972.205.230) (833.596.747) (1.987.483.455) (793.683.320) Current service cost Interest cost 2.072.787.195 251.284.501 Curtailment/settlement loss 662.207.330 (70.807.452) 740.926.188 (1.788.956.086) Perhitungan aktuaria atas program bantuan biaya pengobatan dan rawat inap dan program santunan uang duka dilakukan dengan menggunakan metode prospektif dan asumsi-asumsi sebagai berikut: - Expected return on plan assets Total Saldo awal Beban tahun berjalan Saldo akhir Expenses of the benefit medical expenses and hospitalization programs and compensation mourning programs are as follows: Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2020 2021 Biaya program bantuan biaya pengobatan dan rawat inap dan program santunan uang duka adalah sebagai berikut: Beban jasa kini Beban bunga Kerugian atas kurtailment/penyelesaian Pengembalian aset program yang diharapkan Jumlah The actuarial valuation of benefit medical expenses and hospitalization programs and compensation mourning programs was carried out using the prospective method and using assumptions as follows: 31 Desember/ December 31, 2021 56 tahun/years old 31 Desember/ December 31, 2020 56 tahun/years old 7,00% 7,00% TMI - II 1999 & GAM 1971 TMI - II 1999 & GAM 1971 Tingkat pengembalian aset program yang diharapkan 7,00% 7,00% Asumsi kenaikan biaya kesehatan 10,00% 10,00% Usia pensiun normal Tingkat diskonto Tingkat mortalita 121 Normal retirement age Discount rate Mortality rate Expected return on plan assets rate Assumptions of health cost increase
673. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 36. SEGMEN OPERASI 36. OPERATING SEGMENT Informasi yang berkaitan dengan segmen usaha yang Information concerning the primary business segment of utama dari Bank disajikan dalam tabel di bawah ini: the Bank is set out in the table below: 31 Desember/ 31 Desember/ December 31, December 31, 2020 2021 Jumlah aset Total assets 13.344.454.050.148 14.255.108.904.256 Conventional Konvensional 1.383.214.452.371 1.567.096.773.901 Sharia Syariah Eliminasi Jumlah 14.727.668.502.519 (20.621.149.165) 14.707.047.353.354 15.822.205.678.157 (56.872.499.417) 15.765.333.178.740 Elimination Total Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2020 2021 Pendapatan operasional Konvensional Syariah Eliminasi Jumlah Laba operasional Konvensional Syariah Eliminasi Jumlah Laba sebelum pajak Konvensional Syariah Eliminasi Jumlah 1.116.421.176.225 73.611.828.126 1.190.033.004.351 1.190.033.004.351 1.098.345.042.625 72.419.647.853 1.170.764.690.478 1.170.764.690.478 310.951.120.013 44.595.214.525 355.546.334.538 355.546.334.538 279.032.059.091 44.595.214.525 323.627.273.616 323.627.273.616 292.564.754.800 53.435.523.832 346.000.278.632 346.000.278.632 268.184.719.394 44.573.170.787 312.757.890.181 312.757.890.181 37. TRANSAKSI DENGAN PIHAK YANG BERELASI Operating income Conventional Sharia Elimination Total Net operating income Conventional Sharia Elimination Total Income before tax Conventional Sharia Elimination Total 37. RELATED PARTY TRANSACTIONS Dalam kegiatan normal usaha, Bank melakukan transaksi dengan pihak berelasi karena hubungan kepemilikan dan/atau kepengurusan. Semua transaksi dengan pihakpihak berelasi telah dilakukan dengan kebijakan dan syarat yang telah disepakati bersama. 122 In the normal course of business, Bank enters into certain transactions with parties which are related to the management and/or owned by the same ultimate shareholder. All transactions with related parties have met the agreed terms and conditions.
674. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) 37. TRANSAKSI (lanjutan) DENGAN PIHAK Berikut ini adalah pihak-pihak hubungan dan sifat dari transaksi: Pihak berelasi/ Related parties Pemerintah Yogyakarta/ Government Yogyakarta Daerah of Daerah YANG berelasi NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) BERELASI 37. RELATED PARTY TRANSACTIONS (continued) Bank, sifat The related parties, nature of relationship and nature of transactions are described as follows: Sifat hubungan/ Sifat dari transaksi/ Nature of relationship Nature of transaction Manajemen dan Pejabat Eksekutif Bank/ Management and Executive Bank Officers a. Simpanan giro/Current accounts b. Simpanan tabungan/Savings deposits c. Simpanan deposito berjangka/Time deposits d. Beban bunga/Interest expenses e. Kredit yang diberikan/Loans f. Pendapatan bunga/ Interest income In the normal course of business, the Bank entered into certain transactions with related parties. These transactions and balances include the following: 31 Desember/ December 31, 2020 31 Desember/ December 31, 2021 Aset Kredit yang diberikan Pembiayaan syariah Jumlah Persentase terhadap jumlah aset b. Simpanan deposito berjangka/Time deposits Dewan Pengawas, Direksi, Pemimpin Divisi, Pemimpin Satuan Pengawasan Intern, Pemimpin Unit Usaha Syariah, Pemimpin Desk dan Pemimpin Cabang serta anggota keluarga dekat dengan orang-orang tersebut/ Board of Supervisors, Directors, Head of Division, Head of Internal Audit Division, Head of Sharia Unit, Head of Desk and Head of Branch Office and close members of the families of such individuals Dalam kegiatan usahanya, Bank juga mengadakan transaksi-transaksi tertentu dengan pihak-pihak berelasi. Transaksi-transaksi pada saldo tersebut meliputi: Liabilitas Simpanan dari nasabah dan simpanan nasabah syariah Giro Tabungan Deposito berjangka Jumlah Persentase terhadap jumlah liabilitas a. Simpanan giro/Current accounts Istimewa Pemegang saham pengendali/ Ultimate shareholder Istimewa 9.412.714.122 456.257.326 9.868.971.448 8.782.338.878 482.257.901 9.264.596.779 0,06% 0,06% 1.602.055.047.090 42.144.994.679 45.172.290.436 1.689.372.332.205 1.545.339.783.770 41.100.029.118 37.726.398.795 1.624.166.211.683 12,90% 13,15% 123 Asset Loans Sharia financing Total Percentage to total assets Liabilities Deposits from customers and deposits from customer - sharia Current accounts Savings deposits Time deposits Total Percentage to total liabilities
675. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) 37. TRANSAKSI (lanjutan) DENGAN PIHAK YANG NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) BERELASI 37. RELATED PARTY TRANSACTIONS (continued) Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2020 2021 Pendapatan bunga Kredit yang diberikan Pembiayaan syariah Jumlah Persentase terhadap jumlah pendapatan bunga 337.349.145 20.431.302 357.780.447 322.021.363 7.831.112 329.852.475 0,03% 0,03% Beban bunga Interest income Loans Sharia financing Total Percentage to total interest income Interest expenses Simpanan dari nasabah dan simpanan nasabah syariah Deposits from customers and deposits from customer sharia Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2020 2021 Giro Tabungan Deposito berjangka Jumlah Persentase terhadap jumlah beban bunga 53.331.514.616 705.617.840 21.195.657.492 75.232.789.948 64.995.754.159 799.888.629 36.441.334.160 102.236.976.948 33,53% 42,24% Current accounts Savings deposits Time deposits Total Percentage to total interest expenses Tahun yang berakhir pada tanggal 31 Desember / For the year ended of December 31, 2020 2021 Kompensasi kepada Manajemen dan Pejabat Eksekutif Bank Imbalan kerja jangka pendek Imbalan pasca kerja Jumlah Persentase terhadap jumlah beban tenaga kerja 41.244.652.582 766.386.986 42.011.039.568 41.472.968.444 599.526.082 42.072.494.526 12,35% 11,76% 38. NILAI WAJAR INSTRUMEN KEUANGAN Compensation of Management and Executive Bank Officers Short-term employee benefits Post-employment benefits Total Percentage of total personnel expenses 38. FAIR VALUE OF FINANCIAL INSTRUMENTS Sebagian besar instrumen keuangan pada laporan posisi keuangan disajikan menggunakan nilai wajar. Berikut ini adalah perbandingan antara nilai tercatat, seperti yang dilaporkan pada laporan posisi keuangan dan nilai wajarnya. 124 A significant number of financial instruments are carried at fair value in the statements of financial position. Below is the comparison of the carrying amounts, as reported on the statements of financial position, and its fair value.
676. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 38. NILAI WAJAR INSTRUMEN KEUANGAN (lanjutan) 38. FAIR VALUE (continued) OF FINANCIAL INSTRUMENTS Pada tabel berikut ini, instrumen keuangan telah dialokasikan berdasarkan klasifikasinya. Kebijakan akuntansi penting pada Catatan 2c menjelaskan bagaimana setiap kategori aset keuangan dan liabilitas keuangan diukur dan bagaimana pendapatan dan beban, termasuk keuntungan dan kerugian atas nilai wajar (perubahan nilai wajar instrumen keuangan) diakui. In the following table, financial instruments have been allocated based on their classification. The significant accounting recognized policies in Note 2c describe how the categories of the financial assets and financial liabilities are measured and how income and expenses, including fair value gains and losses (changes in fair value of financial instruments) are recognized. Pengelompokan aset keuangan telah diklasifikasikan menjadi aset keuangan dimiliki hingga jatuh tempo, kredit yang diberikan dan piutang dan aset keuangan tersedia untuk dijual. Liabilitas keuangan diklasifikasikan sebagai biaya perolehan diamortisasi. Financial assets classes have been allocated into held-tomaturity, loans and receivables and available-for-sale financial assets. In other hand, financial liabilities has been classified as amortized cost. Nilai wajar pada tanggal laporan posisi keuangan adalah berdasarkan informasi yang tersedia dan belum diperbaharui untuk merefleksikan perubahaan keadaan pasar setelah tanggal laporan posisi keuangan. The fair value are based on relevant information available as at the statements of financial position date and have not been updated to reflect changes in market condition after the statements of financial position date. Tabel di bawah ini menyajikan nilai tercatat dan nilai wajar dari aset keuangan dan liabilitas keuangan pada tanggal 31 Desember 2021 dan 2020. The table below presents the carrying amount and fair values of the financial assets and liabilities as at December 31, 2021 and 2020. 125
677. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 38. NILAI WAJAR INSTRUMEN KEUANGAN (lanjutan) 38. FAIR VALUE OF FINANCIAL INSTRUMENTS (continued) 31 Desember/December 31 , 2021 Nilai wajar Biaya perolehan melalui yang laba rugi/ Jumlah diamortisasi/ Fair value nilai tercatat/ Amortised through Total carrying cost profit or loss amount Aset Kas Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Kredit yang diberikan Efek-efek untuk tujuan investasi Aset lain-lain Jumlah nilai wajar/ Total fair value - 399.176.107.004 399.176.107.004 399.176.107.004 803.499.208.924 - 803.499.208.924 803.499.208.924 15.223.825.237 - 15.223.825.237 15.223.825.237 3.757.267.941.770 8.982.599.054.261 - 3.757.267.941.770 8.982.599.054.261 3.757.267.941.770 8.982.599.054.261 1.360.127.834.248 101.945.307.095 15.020.663.171.535 399.176.107.004 1.360.127.834.248 101.945.307.095 15.419.839.278.539 1.462.572.445.877 101.945.307.095 15.522.283.890.168 Liabilitas Liabilitas segera Simpanan dari nasabah Simpanan dari bank lain Pinjaman yang diterima Liabilitas lain-lain Assets Cash Current accounts with Bank Indonesia Current accounts with other banks Placements with Bank Indonesia and other banks Loans Investment securities Other assets 48.408.523.991 - 48.408.523.991 48.408.523.991 Liabilities Liabilities immediately payable 12.313.465.724.700 - 12.313.465.724.700 12.313.465.724.700 Deposits from customers 463.884.797.790 - 463.884.797.790 463.884.797.790 Deposits from other banks 32.136.183.184 171.434.879.045 13.029.330.108.710 - 32.136.183.184 171.434.879.045 13.029.330.108.710 32.136.183.184 171.434.879.045 13.029.330.108.710 Borrowings Other liabilities 126
678. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 38. NILAI WAJAR INSTRUMEN KEUANGAN (lanjutan) 38. FAIR VALUE OF FINANCIAL INSTRUMENTS (continued) 31 Desember/December 31 , 2020 Nilai wajar Biaya perolehan melalui yang laba rugi/ Jumlah diamortisasi/ Fair value nilai tercatat/ Amortised through Total carrying cost profit or loss amount Aset Kas Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Kredit yang diberikan Efek-efek untuk tujuan investasi Aset lain-lain Jumlah nilai wajar/ Total fair value - 448.929.106.888 448.929.106.888 448.929.106.888 436.945.550.293 - 436.945.550.293 436.945.550.293 31.447.820.352 - 31.447.820.352 31.447.820.352 3.453.415.270.948 8.567.379.053.849 - 3.453.415.270.948 8.567.379.053.849 3.453.415.270.948 8.567.379.053.849 1.413.802.127.440 96.579.269.632 13.999.569.092.514 448.929.106.888 1.413.802.127.440 96.579.269.632 14.448.498.199.402 1.462.572.445.877 96.579.269.632 14.497.268.517.839 Liabilitas Liabilitas segera Simpanan dari nasabah Simpanan dari bank lain Pinjaman yang diterima Liabilitas lain-lain 191.454.150.147 - 191.454.150.147 191.454.150.147 11.894.540.195.051 - 11.894.540.195.051 11.894.540.195.051 82.929.941.164 - 82.929.941.164 82.929.941.164 21.980.100.845 123.023.835.669 12.313.928.222.876 - 21.980.100.845 123.023.835.669 12.313.928.222.876 21.980.100.845 123.023.835.669 12.313.928.222.876 127 Assets Cash Current accounts with Bank Indonesia Current accounts with other banks Placements with Bank Indonesia and other banks Loans Investment securities Other assets Liabilities Liabilities immediately payable Deposits from customers Deposits from other banks Borrowings Other liabilities
679. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) Metode dan asumsi yang digunakan untuk estimasi nilai wajar adalah sebagai berikut: Nilai wajar aset keuangan dan liabilitas keuangan, kecuali efek-efek biaya perolehan diamortisasi dan pinjaman yang diterima, mendekati nilai tercatatnya karena mempunyai jangka waktu tempo yang singkat atas instrumen keuangan tersebut dan/atau suku bunganya sering ditinjau ulang. 38. FAIR VALUE OF FINANCIAL INSTRUMENTS (continued) The following methods and assumptions are used to estimate the fair values: The fair value of financial assets and liabilities, except for amortised cost marketable securities and borrowings, approximated to the carrying amount largely due to shortterm maturities of these instruments and/or repricing frequently. Nilai wajar efek-efek biaya perolehan diamortisasi ditentukan berdasarkan harga kuotasi pasar yang berlaku pada tanggal 31 Desember 2021 dan 2020. The fair value of amortised cost marketable securities was determined on the basis of quoted market price as of December 31, 2021 and 2020. Nilai wajar pinjaman yang diterima dinilai menggunakan diskonto arus kas berdasarkan tingkat suku bunga pasar pada tanggal 31 Desember 2021 dan 2020. The fair value of borrowing are determined by discounting cash flows using market interest rate as of December 31, 2021 and 2020. 38. NILAI WAJAR INSTRUMEN KEUANGAN (lanjutan) 39. RISK MANAGEMENT 39. MANAJEMEN RISIKO Bank telah menerapan manajemen risiko sesuai dengan Peraturan Otoritas Jasa Keuangan (POJK) No.18/POJK.03/2016 tanggal 16 Maret 2016 dan Surat Edaran Otoritas Jasa Keuangan No.34/SEOJK.03/2016 tanggal 1 September 2016 tentang Penerapan Manajemen Risiko bagi Bank Umum. Implementation of risk management in Bank accordance with the Financial Services Authority Regulation (POJK) No.18/POJK.03/2016 dated March 16, 2016 and Surat Edaran Otoritas Jasa Keuangan No.34/SEOJK.03/2016 dated September 1, 2016 regarding Application of Risk Management for Commercial Banks. Bank melakukan identifikasi, pengukuran, pemantauan dan pengendalian terhadap risiko-risiko yang mungkin terjadi dalam rangka pengelolaan risiko. Pengungkapan penerapan manajemen risiko mencakup informasi mengenai 4 (empat) pilar, yaitu: The Bank identifies, measures, monitors, and controls risks which may happen in risk management. The disclosure of the implementation of risk management includes information on 4 (four) pillar, which are: - Pengawasan aktif Dewan Komisaris dan Direksi; - Dewan Komisaris secara aktif melakukan pengawasan terhadap pelaksanaan manajemen risiko dengan meningkatkan pemahaman terhadap budaya risiko dan penerapan mitigasi risiko. Pengawasan Dewan Komisaris secara keseluruhan memadai dalam melakukan persetujuan terhadap kebijakan dan strategi risiko kredit, melakukan evaluasi risiko kredit, pelaksanaan business plan dan implementasi kebijakan strategi risiko kredit secara periodik melalui laporan profil risiko maupun komite pemantau risiko dan komite audit. Pengawasan Direksi secara keseluruhan memadai dalam mengimplementasikan strategi dan kebijakan risiko kredit melalui Komite Perkreditan maupun Komite Manajemen Risiko dan mengkomunikasikan kepada seluruh unit kerja. 128 Active supervision by the Board of Commissioners and Board of Directors; The Board of Commissioners actively supervise the implementation of risk management by improving the understanding on risk culture and the implementation of risk mitigation. Supervision of the Board of Commissioners as a whole is sufficient in approving credit risk policy and strategy, conducting credit risk evaluation, implementing business plans and implementation of policy of credit risk strategy periodically through risk profile report and risk monitoring committee and audit committee. Supervision of the Board of Directors as a whole is sufficient to implement credit risk policy and strategy through Credit Committee and Risk Management Committee and communicate to all work units.
680. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. RISK MANAGEMENT (continued) 39. MANAJEMEN RISIKO (lanjutan) Direksi aktif dalam pembahasan penetapan limit, Directors are active in the discussion of limit policy, menentukan toleransi dan pengaruhnya terhadap CAR. determining tolerance and its effect on CAR. The Direksi aktif melakukan pemantauan terhadap debitur Board of Directors actively monitors the debtor who yang mempunyai potensi penurunan kualitas kredit has the potential to decrease the quality of credit in pada setiap sektor ekonomi dan juga pengaruhnya each sector of the economy and also the effect on the terhadap CAR. Dalam penerapan manajemen risiko, CAR. In the application of risk management, the Bank Bank telah menetapkan struktur organisasi manajemen has established a risk management organization risiko, yaitu antara lain dengan membentuk Satuan structure, among other things by establishing a Work Kerja/Kelompok Manajemen Risiko dibawah Divisi Unit / Risk Management Group under the Risk Manajemen Risiko dan Kepatuhan. Management and Compliance Division. Komite Manajemen Risiko (KOMENKO) yang beranggotakan seluruh Direksi dan pejabat eksekutif divisi, serta dibentuknya komite pemantau risiko yang beranggotakan Komisaris Independen dan Pihak Independen. Direksi telah meyakini betapa pentingnya pengelolaan manajemen risiko. Untuk itu Direksi telah menetapkan struktur organisasi yang dapat mendukung pelaksanaan manajemen risiko secara efektif. Secara rutin Direksi melaksanakan review atas kebijakan, sistem, dan prosedur dalam rangka melakukan pengkinian atas pedoman operasional Bank. - Kecukupan kebijakan, prosedur dan penetapan limit; Committee of Risk Management which consists of all Directors and executive officers of the Division, as well as the establishment of Risk Monitoring Committee which consists of Independent Commissioner and Independent Party. The Directors believe in the importance of risk management. Therefore, the Directors establish organizational structure which can support risk management effectively. The Directors routinely review policies, system, and procedures to update the operational guideline of the Bank. - Adequacy of policies, procedures, and establishment of limits; The Bank routinely evaluates risk management policies, system and procedures to ensure that risk exposure is consistent with the preset policies. In formulating risk limit procedures and determination, the Bank has considered risk appetite based on the experience of the Bank in managing risks. Establishment of limits has included prudential banking elements, including accountability and clear authority delegation levels. Establishment of limits is based on overall limit, limit per risk type, and limit per certain functional activity which has risk exposure. Risk establishment of limits refers to bank business plan while still considering precautionary principles, so that business plan can be achieve and risk can be controlled. - Adequacy of processes of identification, measurement, monitoring, and control of risks and the Risk Management information system; Considering identification process is a critical process to determine the risk type which potentially affects the loss of the Bank, to get effective identification, the Bank always observe internal and external factors of the Bank. Bank secara rutin melakukan evaluasi terhadap kebijakan, sistem dan prosedur manajemen risiko, untuk memastikan bahwa eksposur risiko telah sesuai dengan kebijakan yang telah ditetapkan. Dalam menyusun prosedur dan penetapan limit risiko, Bank telah memperhatikan risk appetite berdasarkan pengalaman yang dimiliki Bank dalam mengelola risiko. Penetapan limit telah memasukkan unsur-unsur prudential banking antara lain akuntabilitas dan jenjang delegasi wewenang yang jelas. Penetapan limit didasarkan pada limit secara keseluruhan, limit per jenis risiko, dan limit per aktivitas fungsional tertentu yang memiliki eksposur risiko. Penetapan limit risiko dimaksud mengacu pada rencana bisnis bank dengan tetap memperhatikan prinsip-prinsip kehati-hatian, sehingga rencana bisnis tetap tercapai dan risiko dapat dikendalikan. - Kecukupan proses identifikasi, pengukuran, pemantauan dan pengendalian risiko serta sistem informasi manajemen risiko; Mengingat bahwa proses identifikasi adalah suatu proses yang kritikal untuk dapat mengetahui jenis risiko yang berpotensi mempengaruhi kerugian Bank, maka untuk mendapatkan identifikasi yang efektif, Bank selalu memperhatikan faktor internal maupun eksternal Bank. Berdasarkan hasil identifikasi tersebut kemudian disusunlah mitigasi risiko. 129
681. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. RISK MANAGEMENT (continued) 39. MANAJEMEN RISIKO (lanjutan) Sedangkan proses pengukuran, pemantauan dan pengendalian risiko dilakukan baik secara kualitatif maupun kuantitatif dengan didukung sistem informasi manajemen risiko yang dikembangkan secara terus menerus. - Sistem pengendalian internal yang menyeluruh. Bank telah melakukan pengendalian intern dengan menetapkan pembagian kewenangan didalam sistem IT, pemisahan fungsi pada account officer dan marketing officer , memastikan dilakukannya maker checker , dan approval , serta melakukan kajian terhadap kecukupan prosedur dan kesesuaian terhadap regulasi yang berlaku. Evaluasi dan perbaikan juga dilakukan terhadap hasil audit yang dilakukan oleh pihak intern maupun ekstern. Based on the result of the identification, risk mitigation is formulated. Meanwhile, risk measurement, monitoring and control processes are performed qualitatively and quantitatively with the support of risk management information system which is continually developed. - Comprehensive internal control system. The Bank has performed internal control by determining authority division in the IT system, separating functions in the account officer and marketing officer, ensuring that maker, checker, dan approval are performed, and studying the adequacy of procedures and consistency with the regulations in effect. Evaluation and improvement are performed on the audit result from internal and external parties . Direksi telah membentuk Komite Pemantau Risiko membantu Dewan Komisaris dalam melakukan pengawasan dan Divisi Manajemen Risiko dan Kepatuhan yang independen terhadap unit bisnis, dengan harapan pengelolaan risiko secara keseluruhan dapat dilakukan secara terpadu, terarah, terkoordinir dan berkesinambungan dalam rangka meningkatkan kinerja usaha Bank. Sehingga Divisi Manajemen Risiko dan Kepatuhan menjadi mitra bisnis unit dan supporting unit dalam menciptakan hasil bisnis yang sehat dan berkualitas. The Board of Directors have formed Risk Monitoring Committee to help the Board of Commissioners to supervise and independent Risk Management and Compliance Division on business units, so that overall risk management can be integrated, focused, coordinated, and sustainable to improve the business performance of the Bank. Thus, Risk Management and Compliance Division becomes business unit partner and supporting unit in creating healthy and high quality business result. Bank konvensional telah mengelola 8 (delapan) jenis risiko yaitu risiko kredit, risiko likuiditas, risiko pasar, risiko operasional, risiko hukum, risiko reputasi, risiko strategis dan risiko kepatuhan sesuai dengan kompleksitas usahanya. Sehubungan dengan Bank juga mengelola Unit Usaha Syariah, sehingga Bank juga mengelola tambahan 2 (dua) risiko yang ada di Unit Usaha Syariah yaitu risiko imbal hasil dan risiko investasi. The conventional banks manage 8 (eight) risk types, which are credit risk, liquidity risk, market risk, operational risk, legal risk, reputational risk, strategic risk and compliance risk consistent with the complexity of their businesses. The Bank also manages Sharia Business Unit, so the Bank also manages 2 (two) additional risks in Sharia Business Unit, which are rate of return risk and equity investment risk. Bank telah menyusun profil risiko yang secara garis besar dapat mencerminkan tingkat risiko yang dimiliki oleh Bank setiap 3 bulan. The Bank has made general risk profile which reflects the risk level of the Bank every 3 months. Kerangka manajemen risiko Bank menyusun organisasi manajemen risiko dengan melibatkan pengawasan dari Dewan Komisaris, Direksi dan Komite Pemantau Risiko. Komite Pemantau Risiko merupakan alat bantu Dewan Komisaris dalam rangka pengawasan pelaksanaan strategi dan kebijakan manajemen risiko. Dewan Komisaris menyetujui dan memonitor pelaksanaan kerangka dan kebijakan manajemen risiko Bank, dan Dewan Komisaris mendelegasikan kuasa kepada Direksi untuk mengimplementasikan strategi manajemen risiko. Risk management framework The Bank arranges risk management organization by involving the supervision from the Board of Commissioners, Board of Directors, and Risk Monitoring Committee. Risk Monitoring Committee is an instrument of the Board of Commissioners to supervise the implementations of risk management strategies and policies. The Board of Commissioners approves and monitors the implementation of risk management framework and policies of the Bank, and the Board of Commissioners delegates authority to the Board of Directors to implement risk management strategies. 130
682. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. RISK MANAGEMENT (continued) 39. MANAJEMEN RISIKO (lanjutan) Kerangka manajemen risiko (lanjutan) Kebijakan manajemen risiko Bank ditetapkan untuk mengidentifikasi dan menganalisa risiko-risiko yang dihadapi Bank, untuk menetapkan batasan risiko dan pengendalian yang sesuai, serta untuk mengawasi risiko dan kepatuhan terhadap batasan yang telah ditetapkan. Kebijakan dan sistem manajemen risiko ditelaah secara berkala untuk mencerminkan perubahan dalam kondisi pasar, produk, dan jasa yang ditawarkan. Bank, melalui pelatihan serta standar dan prosedur pengelolaan, berusaha untuk mengembangkan lingkungan pengendalian yang taat dan konstruktif, dimana semua karyawan memahami tugas dan kewajiban mereka. Risk management framework (continued) The Bank’s risk management policies are established to identify and analyze the risks faced by the Bank, to set appropriate risk limits and controls, and to monitor risks and adherence to limits determined. Risk management policies and systems are reviewed regularly to reflect changes in market conditions, products and services offered. The Bank, through its training and management standards and procedures, aims to develop a disciplined and constructive control environment, in which all employees understand their roles and obligations. Komite Audit dalam menjalankan fungsinya, secara berkala maupun sesuai kebutuhan, menelaah sistem pengendalian intern dan melaporkan hasilnya kepada Dewan Komisaris. Komite Pemantau Risiko yang berfungsi membantu Dewan Komisaris memantau kebijakan dan prosedur manajemen risiko, dan menelaah kecukupan kerangka manajemen risiko yang terkait dengan risiko-risiko yang dihadapi oleh Bank. In performing its functions, Audit Committee regularly or as necessary studies the internal control system and reports the result to the Board of Commissioners. Risk Monitoring Committee serves to help the Board of Commissioners monitoring risk management policies and procedures, and studies the adequacy of risk management framework related with the risks faced by the Bank. Risiko kredit Risiko kredit adalah risiko terjadinya kerugian keuangan yang disebabkan nasabah atau counterparty gagal memenuhi kewajibannya. Kredit yang ada di Bank saat ini terbagi dalam kredit produktif dan kredit konsumtif. Untuk mengelola risikonya, Bank mengukur risiko kredit dari portofolio yang ada baik secara kuantitatif maupun kualitatif. Hal ini untuk memastikan kemungkinan kerugian dari tidak dibayarnya pinjaman yang diberikan seminimal mungkin, baik untuk debitur individu maupun korporasi. Credit risk Credit risk is defined as the risk of losses associated with the possibility that a customer or counterparty fail to meet its obligation. The loan in the Bank today is categorized into productive loans and consumer loans. To manage the risks, the Bank measures credit risks from existing portfolio quantitatively and qualitatively. This is to check the possibility of loss from the default of the loan given as minimum as possible, whether for individual or corporate debtors. Bank telah membakukan sistem dan prosedur kredit untuk menjamin diterapkannya kebijakan dan pelaksanaan pemberian pinjaman secara konsisten. Untuk beberapa kredit produktif khususnya pemberian kredit kepada korporasi. The Bank has standardized credit system and procedure to guarantee the implementation of consistent loan policies and implementation for several productive loans, specially giving loans to corporates. Dalam rangka menerapkan prinsip pemberian kredit yang sehat, Bank menerapkan prinsip Four Eyes (pengambilan keputusan kredit yang dilakukan oleh komite kredit) dengan memisahkan fungsi pengusul dan pemutus, fungsi pengusul berada dalam komite pengusul kredit, fungsi pemutus berada di pejabat pemutus. Dalam memberikan putusan pejabat, pemutus memperhatikan hasil kajian kepatuhan serta risk assesment dari desk risiko kredit. To implement a healthy credit granting process, the Bank applies the Four Eyes Principle (credit decision making by credit committee) by separating decision maker and authorization maker. Decision maker is on the credit committee, authorization maker is on the authorization official. In the deciding, authorization maker notice the evaluation compliance result and risk assesment from desk credit risk. 131
683. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. RISK MANAGEMENT (continued) 39. MANAJEMEN RISIKO (lanjutan) Kerangka manajemen risiko (lanjutan) Risiko kredit (lanjutan) Berikut ini adalah rasio kredit bermasalah/non-performing loans (NPL) dan rasio kualitas aset produktif Bank pada tanggal 31 Desember 2021 dan 2020: Rasio NPL - bruto Rasio NPL - bersih Rasio kualitas aset produktif Risk management framework (continued) Credit risk (continued) The following are the non-performing loans (NPL) ratio and the earnings asset quality ratio of the Bank as of December 31, 2021 and 2020: 31 Desember/ December 31, 2021 31 Desember/ December 31, 2020 2,09% 0,39% 1,29% 2.14% 0.44% 1.35% NPL ratio - gross NPL ratio - net Earnings asset quality ratio Rasio kualitas aset produktif merupakan rasio aset yang Earnings asset quality ratio is the ratio of assets classified diklasifikasikan sebagai non-performing dibandingkan as non-performing to total earnings assets. dengan jumlah aset produktif. Sistem pengelolaan manajemen risiko kredit Bank telah The Bank credit risk management system has been dibakukan dalam suatu Pedoman Perusahaan dan standardized in the Company’s Guidelines and reviewed dievaluasi secara periodik. periodically. (i) Eksposur maksimum risiko kredit tanpa (i) The maximum credit risk exposure without calculating memperhitungkan agunan dan kredit lainnya the collateral and other credit. .Untuk aset keuangan yang diakui di laporan posisi For financial assets recognized on the statement of keuangan, eksposur maksimum terhadap risiko kredit financial position, the maximum exposure to credit risk sama dengan nilai tercatatnya. Untuk liabilitas equals their carrying amount. For contingent liabilities, kontinjensi, eksposur maksimum terhadap risiko kredit the maximum exposure to credit risk is the maximum adalah nilai maksimum yang harus Bank bayarkan amount that the Bank would have to pay if the dalam hal timbul kewajiban atas instrumen yang obligations of the instruments issued are called upon. diterbitkan. Untuk komitmen kredit, eksposur For credit commitments, the maximum exposure to maksimum terhadap risiko kredit adalah sebesar credit risk is the full amount of the un-drawn committed jumlah fasilitas yang belum ditarik dari nilai penuh credit facilities granted to customers. fasilitas kredit yang telah disepakati (committed) kepada nasabah. Eksposur risiko kredit terhadap aset pada laporan Credit risk exposure to assets in the statements of posisi keuangan pada tanggal 31 Desember 2021 dan financial position as of December 31, 2021 and 2020 2020 adalah sebagai berikut: is as follows: Eksposur maksimum/ Maximum exposure 31 Desember/ 31 Desember/ December 31, December 31, Keterangan 2021 2020 Description Current accounts 436.945.550.293 803.499.208.924 Giro pada Bank Indonesia with Bank Indonesia 31.448.768.431 Current accounts with other banks 15.225.360.689 Giro pada bank lain Placements with Bank Indonesia Penempatan pada Bank Indonesia 3.473.415.270.948 3.760.249.646.339 dan bank lain and other banks 8.070.497.683.475 8.468.085.723.849 Kredit yang diberikan Loans 812.703.500.966 839.503.998.266 Pembiayaan syariah Sharia financing Efek-efek untuk 1.417.101.638.000 1.362.907.959.773 tujuan investasi Investment securities 14.242.112.412.113 Total - gross 15.249.471.897.840 Jumlah - bruto Allowance for Penyisihan kerugian (339.122.589.231) (330.754.033.400) penurunan nilai impairment losses 13.902.989.822.882 14.918.717.864.440 Jumlah - bersih Total - net 132
684. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. RISK MANAGEMENT (continued) 39. MANAJEMEN RISIKO (lanjutan) Kerangka manajemen risiko (lanjutan) Risiko kredit (lanjutan) (i) Eksposur risiko kredit terhadap rekening administratif pada tanggal 31 Desember 2021 dan 2020 adalah sebagai berikut (lanjutan): Keterangan Garansi yang diterbitkan Fasilitas kredit kepada debitur yang belum digunakan Jumlah Risk management framework (continued) Credit risk (continued) (i) Credit risk exposure on the administrative accounts as of December 31, 2021 and 2020 is as follows (continued): Eksposur maksimum/ Maximum exposure 31 Desember/ 31 Desember/ December 31, December 31, 2021 2020 74.487.692.065 67.484.703.972 381.115.575.402 455.603.267.467 580.819.326.546 648.304.030.518 Description Guarantees issued Unused loans commitments granted to customers Total Tabel di atas menggambarkan eksposur maksimum atas risiko kredit bagi Bank pada tanggal 31 Desember 2021 dan 2020, tanpa memperhitungkan agunan atau pendukung kredit lainnya. Untuk aset laporan posisi keuangan, eksposur di atas ditentukan berdasarkan nilai tercatat bersih seperti yang diungkapkan pada laporan keuangan. The above table shows the maximum exposure to credit risk for the Bank as of December 31, 2021 and 2020 without calculating the collateral or other credit support. For the statement of financial position assets, the exposure is determined based on net carrying value as disclosed in the financial statements. Bank mempunyai kemampuan dalam mengendalikan dan memelihara eksposur risiko kredit yang berasal dari kredit yang diberikan berdasarkan hal-hal sebagai berikut: The Bank is able to control and maintain credit risk exposure from the credit given based on the following: - Bank telah memiliki pedoman tertulis mengenai kebijakan dan proses kredit yang mencakup seluruh aspek pemberian kredit yang dilakukan. Setiap pemberian kredit harus selalu mengacu pada kebijakan dan prosedur perkreditan tersebut. - The Bank has written guidelines regarding credit policies and processes that cover all aspects of loans granted. Each granting of credit should always refer to such policy. - Bank telah memiliki sistem deteksi dini permasalahan melalui "early warning system" dan dilakukan pemantauan terhadap permasalahan secara disiplin. - The Bank has an early problem detection system through "early warning system" and disciplined monitoring. (ii) Konsentrasi risiko aset keuangan dengan eksposur risiko kredit Risiko konsentrasi kredit timbul ketika sejumlah pelanggan bergerak dalam aktivitas usaha yang sejenis atau memiliki kegiatan usaha dalam wilayah geografis yang sama, atau memiliki karakteristik yang sejenis yang dapat menyebabkan kemampuan nasabah untuk memenuhi kewajibannya yang dipengaruhi oleh perubahan kondisi ekonomi, kondisi bisnis ataupun kondisi lainnya. (ii) Concentration of financial asset risk with credit risk exposure Credit concentration risk occurs which a number of customers work in similar business activities or have business activities in the same geographical area, or have similar characteristics which can affect customers' ability to fulfill their obligations which are affected by economic condition, business conditions and other conditions. 133
685. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. RISK MANAGEMENT (continued) 39. MANAJEMEN RISIKO (lanjutan) Kerangka manajemen risiko (lanjutan) Risiko kredit (lanjutan) (ii) Konsentrasi risiko aset keuangan dengan eksposur risiko kredit (lanjutan) a) Sektor geografis Tabel berikut menggambarkan rincian eksposur kredit Bank pada nilai tercatat (tanpa memperhitungan agunan atau pendukung kredit lainnya), yang dikategorikan berdasarkan area geografis pada tanggal 31 Desember 2021 dan 2020. Untuk tabel ini, Bank telah mengalokasikan eksposur area berdasarkan wilayah geografis nasabah atau counterparty. 31 Desember/December 31, 2021 Jawa Tengah/ Lain-lain/ Others Central Java D.I. Yogyakarta/ D.I. Yogyakarta Giro pada Bank Indonesia Risk management framework (continued) Credit risk (continued) (ii) Concentration of financial asset risk with credit risk exposure (continued) a) Geographical sectors The following tables break down Bank’s credit exposure at their carrying amounts (without taking into account any collateral held or other credit support), as categorised by geographical area as of December 31, 2021 and 2020. For these tables, Bank has allocated exposures to regions based on the customer or counterparty geographical area. - Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Kredit yang diberikan 6.943.407.842.326 Pembiayaan syariah syariah 709.111.024.196 Efek-efek untuk tujuan investasi Jumlah 7.652.518.866.522 bruto Penyisihan kerugian penurunan nilai Jumlah bersih - 803.499.208.924 70.340.106 15.155.020.583 - 3.760.249.646.339 748.909.559.848 775.768.321.675 63.854.669.788 66.538.304.282 Jumlah / Total Current accounts with Bank 803.499.208.924 Indonesia Current accounts with other 15.225.360.689 banks Placements with Bank Indonesia 3.760.249.646.339 and other banks 8.468.085.723.849 Loans 839.503.998.266 Sharia financing Investment securities 10.000.000.000 1.352.907.959.773 1.362.907.959.773 822.834.569.742 6.774.118.461.576 15.249.471.897.840 134 Total - gross Allowance for impairment (330.754.033.400) losses 14.918.717.864.440 Total - net
686. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. RISK MANAGEMENT (continued) 39. MANAJEMEN RISIKO (lanjutan) Kerangka manajemen risiko (lanjutan) Risiko kredit (lanjutan) (ii) Konsentrasi risiko aset keuangan dengan eksposur risiko kredit (lanjutan) a) Sektor geografis (lanjutan) D.I. Yogyakarta/ D.I. Yogyakarta Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Kredit yang 6.367.277.082.371 diberikan Pembiayaan 630.067.693.918 syariah Efek-efek untuk tujuan investasi Jumlah bruto Penyisihan kerugian penurunan nilai Jumlah bersih 31 Desember/December 31, 2020 Jawa Tengah/ Lain-lain/ Others Central Java Bank 63.134.017.886 garansi Fasilitas kredit kepada debitur yang belum 218.302.255.365 digunakan 281.436.273.251 Jumlah D.I. Yogyakarta/ D.I. Yogyakarta Bank 48.053.941.777 garansi Fasilitas kredit kepada debitur yang belum 327.598.914.303 digunakan 375.652.856.080 Jumlah Jumlah / Total Current accounts with Bank 436.945.550.293 Indonesia Current accounts with 31.448.768.431 other banks Placements with Bank Indonesia 3.473.415.270.948 and other banks - 436.945.550.293 70.251.130 31.378.517.301 - 3.473.415.270.948 772.812.960.437 930.407.640.667 8.070.497.683.475 Loans 59.687.958.532 122.947.848.516 812.703.500.966 Sharia financing 10.000.000.000 1.407.101.638.000 1.417.101.638.000 Investment securities 842.571.170.099 6.402.196.465.725 14.242.112.412.113 Eksposur risiko kredit atas rekening administratif berdasarkan letak geografis adalah sebagai berikut: D.I. Yogyakarta/ D.I. Yogyakarta Risk management framework (continued) Credit risk (continued) (ii) Concentration of financial asset risk with credit risk exposure (continued) a) Geographical sectors (continued) Credit risk exposure on the administrative accounts by geography are as follows: 31 Desember/December 31, 2021 Jawa Tengah/ Lain-lain/ Others Central Java 9.443.438.846 1.910.235.333 25.040.764.831 34.484.203.677 137.772.555.206 139.682.790.539 31 Desember/December 31, 2020 Jawa Tengah/ Lain-lain/ Others Central Java 5.777.156.427 13.653.605.768 22.710.044.995 28.487.201.422 230.510.367.248 244.163.973.016 135 Total - gross Allowance for impairment (339.122.589.231) losses 13.902.989.822.882 Total - net Jumlah / Total 74.487.692.065 Bank guarantees Unused loans commitments granted 381.115.575.402 to customers 455.603.267.467 Total Jumlah / Total 67.484.703.972 Bank guarantees Unused loans commitments granted 580.819.326.546 to customers 648.304.030.518 Total
687. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued) Risiko kredit (lanjutan) Credit risk (continued) (ii) Konsentrasi risiko aset keuangan dengan eksposur risiko kredit (lanjutan) (ii) Concentration of financial asset risk with credit risk exposure (continued) b) Sektor industri Tabel berikut menggambarkan rincian eksposur kredit Bank pada nilai tercatat (tanpa memperhitungkan agunan atau pendukung kredit lainnya), yang dikategorikan berdasarkan sektor industri. b) Industry sectors The following table describes the details of the Bank's credit exposure at the carrying amount (without calculating collateral or other credit support), which are categorized by industri sector. 31 Desember/ December 31, 2021 Pemerintah (termasuk Bank Indonesia) / Government (including Bank Indonesia) Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Kredit yang diberikan Pembiayaan syariah Efek-efek untuk tujuan investasi Jumlah bruto Penyisihan kerugian penurunan nilai Jumlah bersih Bank / Banks Lembaga keuangan bukan bank / Non-bank financial institutions Perusahaan lainnya / Other companies Perseorangan / Individuals Jumlah / Total 803.499.208.924 - - - - 803.499.208.924 - 15.225.360.689 - - - 15.225.360.689 3.360.819.754.048 39.542.074.143 399.429.892.291 68.999.466.959 3.564.671.770 289.231.073.299 37.432.133.493 1.931.908.445.642 351.219.942.874 6.177.946.737.949 407.745.175.986 3.760.249.646.339 8.468.085.723.849 839.503.998.266 1.149.567.285.773 5.353.428.322.888 213.340.674.000 700.560.065.709 326.663.206.792 2.283.128.388.516 6.585.691.913.935 136 Current accounts with Bank Indonesia Current accounts with other banks Placements with Bank Indonesia and other banks Loans Sharia financing Investment securities Total - gross Allowance for (330.754.033.400) impairment losses 14.918.717.864.440 Total - net 1.362.907.959.773 15.249.471.897.840
688. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued) Risiko kredit (lanjutan) Credit risk (continued) (ii) Konsentrasi risiko aset keuangan dengan eksposur risiko kredit (lanjutan) (ii) Concentration of financial asset risk with credit risk exposure (continued) b) Sektor industri (lanjutan) b) Industry sectors (continued) 31 Desember/ December 31, 2020 Pemerintah (termasuk Bank Indonesia) / Government (including Bank Indonesia) Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Kredit yang diberikan Pembiayaan syariah Efek-efek untuk tujuan investasi Jumlah bruto Penyisihan kerugian penurunan nilai Jumlah bersih Bank / Banks Lembaga keuangan bukan bank / Non-bank financial institutions Perusahaan lainnya / Other companies Perseorangan / Individuals Jumlah / Total 436.945.550.293 - - - - 436.945.550.293 - 31.448.768.431 - - - 31.448.768.431 3.253.415.270.948 43.372.364.617 220.000.000.000 44.898.775.180 5.479.295.153 249.188.057.685 16.413.972.118 1.998.713.451.504 371.450.670.455 5.777.697.399.106 375.987.198.623 3.473.415.270.948 8.070.497.683.475 812.703.500.966 1.123.564.302.000 4.857.297.487.858 293.537.336.000 595.364.174.764 265.602.029.803 2.370.164.121.959 6.153.684.597.729 137 Current accounts with Bank Indonesia Current accounts with other banks Placements with Bank Indonesia and other banks Loans Sharia financing Investment securities Total - gross Allowance for (339.122.589.231) impairment losses 13.902.989.822.882 Total - net 1.417.101.638.000 14.242.112.412.113
689. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. RISK MANAGEMENT (continued) 39. MANAJEMEN RISIKO (lanjutan) Risiko kredit (lanjutan) (ii) Konsentrasi risiko aset keuangan dengan eksposur risiko kredit (lanjutan) Eksposur risiko kredit atas rekening administratif berdasarkan sektor industri adalah sebagai berikut: Credit risk (continued) (ii) Concentration of financial asset risk with credit risk exposure (continued) Credit risk exposure on the administrative accounts by industry sectors are as follows: 31 Desember/December 31 , 2021 Perusahaan Jumlah / lainnya / Perseorangan / Total Other companies Individuals Bank garansi Fasilitas kredit kepada debitur yang belum digunakan Jumlah 72.705.204.656 1.782.487.409 311.375.532.682 384.080.737.338 69.740.042.720 71.522.530.129 Guarantees issued Unused loans commitments granted 381.115.575.402 to customers 455.603.267.467 Total 74.487.692.065 31 Desember/December 31 , 2020 Perusahaan Jumlah / lainnya / Perseorangan / Total Other companies Individuals Bank garansi Fasilitas kredit kepada debitur yang belum digunakan Jumlah 66.503.784.430 980.919.542 474.719.108.798 541.222.893.228 106.100.217.748 107.081.137.290 138 Guarantees issued Unused loans commitments granted 580.819.326.546 to customers 648.304.030.518 Total 67.484.703.972
690. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN Untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2021 dan 2020 (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA NOTES TO THE FINANCIAL STATEMENTS For the years ended December 31, 2021 and 2020 (Expressed in thousand Rupiah, unless otherwise stated) 38. MANAJEMEN RISIKO (lanjutan) 38. RISK MANAGEMENT (continued) a. Risiko kredit (lanjutan) (iii) Kualitas kredit dari aset keuangan Tabel berikut menyajikan aset keuangan berdasarkan stage dengan jumlah cadangan kerugian penurunan nilai untuk setiap aset keuangan dengan klasifikasi biaya perolehan diamortisasi dan nilai wajar melalui penghasilan komprehensif lain pada tanggal 31 Desember 2021 dan 2020: Stage 1 Nilai tercatat/ Carrying amount Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Efek-efek untuk tujuan investasi Kredit yang diberikan - bersih Jumlah Cadangan kerugian penurunan nilai/ Allowance for impairment losses Nilai tercatat bersih/ Net carrying amount Nilai tercatat/ Carrying amount Cadangan kerugian penurunan nilai/ Allowance for impairment losses Nilai tercatat bersih/ Net carrying amount 31 Desember/December 31, 2 0 2 1 Stage 3 Pembiayaan syariah / Sharia financing Jumlah/Total Nilai tercatat/ Carrying amount Cadangan kerugian penurunan nilai/ Allowance for impairment losses Nilai tercatat/ Carrying amount Cadangan kerugian penurunan nilai/ Allowance for impairment losses Cadangan kerugian penurunan nilai/ Allowance for impairment losses Nilai tercatat bersih/ Net carrying amount Nilai tercatat bersih/ Net carrying amount Nilai tercatat/ Carrying amount Nilai tercatat bersih/ Net carrying amount 778.299.725.163 - 778.299.725.163 - - - - - - 25.199.483.761 - 25.199.483.761 803.499.208.924 - 803.499.208.924 15.225.360.689 (1.535.452) 15.223.825.237 - - - - - - - - - 15.225.360.689 (1.535.452) 15.223.825.237 3.760.249.646.339 (2.981.704.569) 3.757.267.941.770 - - - - - - - - - 3.760.249.646.339 (2.981.704.569) 3.757.267.941.770 1.362.907.959.773 (2.780.125.525) 1.360.127.834.248 - - - - - - - - - 1.362.907.959.773 (2.780.125.525) 1.360.127.834.248 Current accounts with Bank Indonesia Current accounts with other banks Placements with Bank Indonesia and other banks Investment securities - net 7.607.446.364.261 13.524.129.056.225 (44.309.772.803) (50.073.138.349) 7.563.136.591.458 13.474.055.917.876 590.127.333.918 590.127.333.918 (90.991.236.910) (90.991.236.910) 499.136.097.008 499.136.097.008 270.512.025.670 270.512.025.670 (180.668.040.989) (180.668.040.989) 89.843.984.681 89.843.984.681 839.503.998.266 864.703.482.027 (9.021.617.152) (9.021.617.152) 830.482.381.114 855.681.864.875 9.307.589.722.115 15.249.471.897.840 (324.990.667.854) (330.754.033.400) 8.982.599.054.261 14.918.717.864.440 Loans - net Total Nilai tercatat/ Carrying amount Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Efek-efek untuk tujuan investasi Kredit yang diberikan - bersih Jumlah Stage 2 Credit risk (continued) Credit quality of financial assets The following table presents the financial assets by stage with the allowance for impairment losses against each financial assets under classification of amortised cost and fair value through other comprehensive income as of December 31, 2021 and 2020: Stage 1 Stage 2 31 Desember/December 31, 2 0 2 0 Stage 3 Pembiayaan syariah / Sharia financing Jumlah/Total Cadangan kerugian penurunan nilai/ Allowance for impairment losses Nilai tercatat/ Carrying amount Cadangan kerugian penurunan nilai/ Allowance for impairment losses Nilai tercatat/ Carrying amount Cadangan kerugian penurunan nilai/ Allowance for impairment losses Nilai tercatat/ Carrying amount Cadangan kerugian penurunan nilai/ Allowance for impairment losses Cadangan kerugian penurunan nilai/ Allowance for impairment losses Nilai tercatat bersih/ Net carrying amount Nilai tercatat bersih/ Net carrying amount Nilai tercatat bersih/ Net carrying amount Nilai tercatat bersih/ Net carrying amount Nilai tercatat/ Carrying amount Nilai tercatat bersih/ Net carrying amount 416.322.014.982 - 416.322.014.982 - - - - - - 20.623.535.311 - 20.623.535.311 436.945.550.293 - 436.945.550.293 31.448.768.431 (948.079) 31.447.820.352 - - - - - - - - - 31.448.768.431 (948.079) 31.447.820.352 3.473.415.270.948 (20.000.000.000) 3.453.415.270.948 - - - - - - - - - 3.473.415.270.948 (20.000.000.000) 3.453.415.270.948 1.417.101.638.000 (3.299.510.560) 1.413.802.127.440 - - - - - - - - - 1.417.101.638.000 (3.299.510.560) 1.413.802.127.440 Current accounts with Bank Indonesia Current accounts with other banks Placements with Bank Indonesia and other banks Investment securities - net 7.081.911.421.323 12.420.199.113.684 (45.409.282.043) (68.709.740.682) 7.036.502.139.280 12.351.489.373.002 768.753.001.793 768.753.001.793 (99.629.776.657) (99.629.776.657) 669.123.225.136 669.123.225.136 219.833.260.359 219.833.260.359 (161.531.993.505) (161.531.993.505) 58.301.266.854 58.301.266.854 812.703.500.966 833.327.036.277 (9.251.078.387) (9.251.078.387) 803.452.422.579 824.075.957.890 8.883.201.184.441 14.242.112.412.113 (315.822.130.592) (339.122.589.231) 8.567.379.053.849 13.902.989.822.882 Loans - net Total 139
691. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. RISK MANAGEMENT (continued) 39. MANAJEMEN RISIKO (lanjutan) Risiko kredit (lanjutan) (iii) Kualitas kredit dari aset keuangan (lanjutan) Dalam hal terdapat keraguan terhadap kemampuan nasabah untuk melakukan pembayaran kontraktual pada saat jatuh tempo, persyaratan kredit dapat dinegosiasikan kembali berdasarkan kesepakatan antara Bank dan nasabah. Credit risk (continued) (iii) Credit quality of financial assets (continued) Where there is doubt on the ability of the borrowers to meet contractual payments when due, the terms of the loans might be renegotiated based on mutual agreement between the Bank and the borrowers. Dampak langsung dan tidak langsung atas pandemik COVID-19 mempengaruhi perekonomian global, pasar, dan pihak lawan maupun debitur dari Bank. COVID-19 diperkirakan merupakan krisis jangka pendek dan manajemen telah melakukan langkah-langkah untuk memitigasi dampak terhadap bisnis Bank sebagai berikut: Direct and indirect effects of the COVID-19 outbreak are impacting the global economy, markets, and the counterparties and debtor of the Bank. COVID-19 is expected to be short term crisis (V-curve crisis) and management has taking actions to mitigate the impacts on the Bank's business as follow: - Mempersiapkan skema restrukturisasi kredit untuk debitur yang berdampak COVID-19. Melakukan penyaluran kredit yang diberikan secara selektif dengan menerapkan prinsip kehati-hatian. - Establish various restructuring scheme which can considered for customers affected by COVID-19. - Provide loans to customers selectively with prudent principles. Meningkatkan upaya penagihan dan penyelesaian kredit bermasalah. Melakukan efisiensi biaya operasional. Menerapkan manajemen risiko likuiditas secara optimum untuk menjaga posisi likuiditas Bank. - Increase efforts on collections and settlements of non-performing loans. - Manage operational expenses efficiently. - Implement liquidity risk management optimally to secure the Bank's liquidity position. Sehubungan dengan hal tersebut, pihak regulator juga telah mengeluarkan beberapa peraturan baru yaitu, antara lain: In relation to these, the regulators has also issued several new regulations as follows: - POJK No.11/POJK.03/2020 tanggal 16 Maret 2020 tentang Stimulus Perekonomian Nasional sebagai Kebijakan Countercyclical Dampak Penyebaran COVID-19 yang bertujuan untuk mendorong optimalisasi kinerja perbankan khususnya fungsi intermediasi, menjaga stabilitas sistem keuangan,dan mendukung pertumbuhan ekonomi. - POJK No.11/POJK.03/2020 dated March 16, 2020 regarding National Economy Stimulus as the COVID19 Outbreak Impact Countercyclical Policy with the objective to push the optimization of bank's performance specifically for the intermediation function, manage the stability of the financial system, and support the economic growth. - Siaran pers OJK No.SP28/DHMSOJK/IV/2020 tentang Panduan Penerapan PSAK 71 dan PSAK 68 untuk Perbankan di Masa Pandemi COVID-19 tanggal 16 April 2020. - OJK press release No.SP28/DHMSOJK/IV/2020 concerning Guidelines for the Implementation of PSAK 71 and PSAK 68 for Banking during the COVID-19 Pandemic dated April 16, 2020. - - 140
692. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. RISK MANAGEMENT (continued) 39. MANAJEMEN RISIKO (lanjutan) Credit risk (continued) (iii) Credit quality of financial assets (continued) Risiko kredit (lanjutan) (iii) Kualitas kredit dari aset keuangan (lanjutan) Manajemen telah melakukan evaluasi dampak pandemi COVID-19 terhadap perhitungan kerugian kredit ekspektasian, antara lain penyesuaian terhadap variabel ekonomi makro yang mempengaruhi kerugian kredit ekspektasian 12 bulan (Stage 1) dan kerugian kredit ekspektasian sepanjang umur aset keuangan (Stage 2). Mengingat model perhitungan kerugian kredit ekspektasian tidak sepenuhnya dapat menghasilkan estimasi kerugian yang akurat dalam kondisi ekonomi yang abnormal, maka Manajemen juga sudah memperhitungkan beberapa faktor penyesuaian untuk memastikan nilai kerugian kredit ekspektasian yang diakui dalam laporan keuangan dinyatakan secara wajar. Dalam menilai kondisi masa depan, manajemen telah mempertimbangkan berbagai informasi relevan yang tersedia, termasuk kebijakan COVID-19 yang dikeluarkan oleh pemerintah untuk mendukung dan mengurangi dampak penyebaran COVID-19 terhadap perekonomian, dan mendorong Bank untuk menunda atau merestrukturisasi pinjaman. Dalam kondisi normal, penjadwalan ulang atau restrukturisasi pinjaman akan menunjukkan peningkatan risiko kredit yang signifikan dan pindah ke Stage 2. Namun, dalam kondisi saat ini dan sejalan dengan panduan yang dikeluarkan oleh Ikatan Akuntan Indonesia, manajemen telah mempertimbangkan bahwa restrukturisasi atau peristiwa mungkin tidak secara otomatis memicu peningkatan risiko kredit yang signifikan jika peminjam diharapkan untuk memulihkan dan memenuhi kewajiban kontraktual mereka setelah akhir periode restrukturisasi atau relaksasi. Management has evaluated the impact of the COVID19 pandemic on calculating expected credit loss, including adjustments to macroeconomic variables that affect 12-month expected credit losses (Stage 1) and expected credit losses over the life of the financial assets (Stage 2). Considering that the expected credit loss calculation model cannot produce an accurate estimation of losses in abnormal economic conditions, management has also taken into account several adjustment factors to ensure the expected value of the expected credit loss recognized in the financial statements is stated fairly. In assessing future conditions, management has considered various relevant information available, including COVID-19 policies issued by the government to support and mitigate the impact of the spread of COVID-19 on the economy, and encouragement for banks to defer or restructure loans. Under normal conditions, a rescheduling or restructuring of a loan would indicate a significant increase in credit risk and a move to Stage 2. However, in the current condition and in line with guidance issued by the Indonesia Institute of Accountants, management have considered that such a restructuring or event may not automatically trigger a significant increase in credit risk if the borrower would be expected to recover and fulfill their contractual obligations after the end of the restructuring or relaxation period. Asumsi dan pertimbangan utama dalam menentukan kerugian kredit ekspektasian Variabel Makro Ekonomi (MEV) Lingkungan ekonomi yang berkembang adalah penentu utama dari kemampuan nasabah Bank untuk memenuhi kewajiban mereka saat jatuh tempo. Ini adalah prinsip dasar PSAK 71 bahwa potensi kerugian kredit di masa depan harus bergantung tidak hanya pada kesehatan ekonomi saat ini, tetapi juga harus memperhitungkan kemungkinan perubahan pada lingkungan ekonomi. Misalnya, jika Bank mengantisipasi perlambatan tajam dalam ekonomi dunia, Bank harus membentuk lebih banyak cadangan hari ini untuk menyerap kerugian kredit yang kemungkinan akan terjadi dalam waktu dekat. Key assumptions and judgments in determining expected credit loss Macro Economic Variable (MEV) The developing economic environment is the key determinant of the ability of a Bank's customer to meet their obligations as they fall due. It is a fundamental principle of PSAK 71 that the potential future credit losses should depend not just on the health of the economy today, but should also take into account potential changes to the economic environment. For example, if the Bank was to anticipate a sharp slowdown in the world economy, Bank should make more provisions today to absorb the credit losses likely to occur in the near future. 141
693. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued) Risiko kredit (lanjutan) (iii) Kualitas kredit dari aset keuangan (lanjutan) Asumsi dan pertimbangan utama dalam menentukan kerugian kredit ekspektasian (lanjutan) Variabel Makro Ekonomi (MEV) (lanjutan) Credit risk (continued) (iii) Credit quality of financial assets (continued) Key assumptions and judgments in determining expected credit loss (continued) Untuk menangkap efek perubahan pada lingkungan ekonomi, model PD digunakan untuk menghitung kerugian kredit ekspektasian, dengan memasukkan informasi forward looking dalam bentuk perkiraan nilainilai variabel ekonomi yang kemungkinan akan berdampak pada kemampuan pembayaran kembali nasabah Bank. Berbagai MEV digunakan untuk setiap model PD, tergantung pada hasil analisis statistik kesesuaian MEV dengan PD serta konsensus dari pakar kredit. Diantaranya adalah kurs, Index Harga Properti Residensial (IHPR), Produk Domestik Bruto (PDB), Inflasi dan suku bunga. To capture the effect of changes to the economic environment, PD model is used to calculate expected credit loss, by incorporating forward-looking information in the form of forecasts of the values of economic variables that are likely to have an effect on the repayment ability of the Bank's customer. Bank menggunakan metode pemodelan untuk memproyeksikan MEV di masa depan. Bank menggunakan 3 skenario untuk pemodelan, yaitu normal, batas prediksi bawah dan batas prediksi atas. Bank akan memberikan bobot pada ketiga skenario tersebut untuk memperoleh proyeksi dasar untuk setiap MEV. Semua proyeksi diperbarui setiap satu tahun. Sensitivitas MEV terhadap ECL Perhitungan ECL bergantung pada beberapa variabel dan pada dasarnya tidak linier dan tergantung pada portofolio, yang menyiratkan bahwa tidak ada analisis tunggal yang dapat sepenuhnya menunjukkan sensitivitas kerugian kredit ekspektasian terhadap perubahan dalam MEV. Bank berkeyakinan bahwa sensitivitas harus dilakukan terhadap seluruh variabel, alih-alih variabel tunggal, karena hal ini sejalan dengan sifat multi-variabel dari perhitungan ECL. 142 Macro Economic Variable (MEV) (continued) Various of MEVs are used for each PD model, depending on the statistical analysis result of appropriateness of the MEV with PD as well as consensus from credit expert. Amongst others are exchange rate, Residential Property Price Index, Gross Domestic Product (GDP), Inflation and interest rate. The Banks uses modeling method to forecast the MEV in the future. The Bank uses 3 modeling scenarios, i.e. normal, lower prediction limit and upper prediction limit. The Bank will give weight to all three scenarios to obtain the base forecast for each MEV. All projections are updated on a yearly basis. Sensitivity of MEV to ECL The ECL calculation relies on multiple variables and is inherently non-linear and portfolio-dependent, which implies that no single analysis can fully demonstrate the sensitivity of the expected credit loss to changes in the MEVs. The Bank believes that sensitivity should be performed to all variables, instead of single variable, as this aligns with the multi-variable nature of the ECL calculation.
694. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. RISK MANAGEMENT (continued) 39. MANAJEMEN RISIKO (lanjutan) Risiko likuiditas Risiko likuiditas adalah risiko yang disebabkan antara lain oleh ketidakmampuan Bank dalam memenuhi kewajiban jangka pendek. Risiko likuiditas merupakan risiko yang terpenting pada bank umum dan perlu dikelola secara berkesinambungan. Divisi Treasury bertanggung jawab atas pengelolaan dan pemantauan posisi likuiditas Bank. Kebijakan likuiditas Bank ditujukan untuk memastikan bahwa kebutuhan dana dapat dipenuhi, baik untuk membayar dana pihak ketiga pada saat jatuh tempo atau memenuhi fasilitas kredit yang belum digunakan. Liquidity risk Liquidity risk is the risk caused partly by the inability of a Bank to meet short-term obligations. Liquidity risk is a risk most important in commercial banks and need to be managed sustainably. Treasury Division is responsible for managing and monitoring the liquidity position of the Bank. The Bank's liquidity policy is intended to ensure that the funding requirements can be met, either to pay the third party funds at maturity or to fulfill additional loans on request. Risiko likuiditas dikelola Bank melalui analisis perbedaan jatuh tempo likuiditas dan rasio-rasio likuiditas. Risiko likuiditas dipantau secara harian berdasarkan kerangka kerja limit risiko likuiditas. Kerangka kerja digunakan untuk mengelola situasi likuiditas Bank pada kondisi normal (business-as-usual) dan kejadian kondisi stress. Rencana pendanaan darurat likuiditas (liquidity contingency plan) telah disusun untuk mempersiapkan Bank jika terjadi krisis likuiditas. The Bank manages liquidity risk through liquidity gap analysis and liquidity ratios. Liquidity risk is measured and monitored on a daily basis based on liquidity risk limit framework. The framework manages the liquidity situation of the Bank under both a business-as-usual and stress event. Liquidity contingency plan is in place to prepare the Bank in the case of a liquidity crisis. Untuk menghindari adanya dana yang idle dan menentukan jumlah serta instrumen aset likuid yang tepat untuk menjamin tingkat likuiditas yang terkendali secara terus menerus dilakukan pengelolaan sumber dana dan waktu jatuh tempo dana pihak ketiga. To avoid idle funds and determine the amount of liquid assets and instruments in place to ensure controlled liquidity continuously perform a management of resources and time deposits maturing. Tabel berikut ini menggambarkan analisis jatuh tempo aset dan liabilitas Bank dihitung berdasarkan sisa periode jatuh tempo kontrak pada tanggal laporan posisi keuangan: The following table illustrates the maturity profile analysis of the Bank's assets and liabilities according to their remaining maturity period at the statements of financial position date: 143
695. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued) Risiko likuiditas (lanjutan) Liquidity risk (continued) Nilai tercatat/ Carrying value 31 Desember/December 31 , 2021 Sampai dengan 1 bulan/ Up to > 1-3 bulan/ > 3-6 bulan/ 1 month > 1-3 months > 3-6 months Lain-lain/ Others > 6-12 bulan/ > 6-12 months Lebih dari 1 tahun/ More than 1 years Aset Kas 399.176.107.004 - 399.176.107.004 - - - Giro pada Bank Indonesia 803.499.208.924 - 803.499.208.924 - - - 15.225.360.689 - 15.225.360.689 - - - 3.760.249.646.339 8.468.085.723.849 839.503.998.266 - 3.760.249.646.339 159.354.613.451 3.785.400.308 138.646.911.358 9.050.058.211 214.242.487.474 4.866.411.524 480.695.157.313 9.866.803.676 Assets Cash Current accounts with Bank Indonesia Current accounts with other banks Placements with Bank Indonesia and other banks 7.475.146.554.253 Loans 811.935.324.547 Sharia financing 1.362.907.959.773 212.940.353.280 5.145.114.405 67.353.199.485 32.416.934.114 129.583.606.012 16.096.087.212.140 212.940.353.280 5.145.114.405 67.353.199.485 32.416.934.114 44.262.877.021 362.118.478.305 367.586.000.000 85.320.728.991 5.594.197.065.706 147.696.969.569 14.889.231.000 233.998.129.998 102.402.554.000 592.964.514.989 878.030.174.773 9.165.112.053.573 Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Kredit yang diberikan Pembiayaan syariah Efek-efek untuk tujuan investasi Aset tetap - bersih Aset takberwujud - bersih Aset hak guna - bersih Aset pajak tangguhan - bersih Aset lain-lain Penyisihan kerugian penurunan nilai - Investment securities Fixed assets - net Intangible assets - net Right of use assets - net Deferred tax assets - net Other assets Allowance for impairment losses (330.754.033.400) 15.765.333.178.740 144
696. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued) Risiko likuiditas (lanjutan) Liquidity risk (continued) Nilai tercatat/ Carrying value Liabilitas Liabilitas segera Simpanan dari nasabah Simpanan dari bank lain Utang pajak Pinjaman yang diterima Liabilitas sewa Estimasi kerugian atas komitmen dan kontinjensi Liabilitas lain-lain Perbedaan jatuh tempo Posisi neto setelah penyisihan kerugian penurunan nilai 31 Desember/December 31 , 2021 Sampai dengan 1 bulan/ Up to > 1-3 bulan/ > 3-6 bulan/ 1 month > 1-3 months > 3-6 months Lain-lain/ Others > 6-12 bulan/ > 6-12 months Lebih dari 1 tahun/ More than 1 years Liabilities 48.408.523.991 12.313.465.724.700 463.884.797.790 23.093.008.380 32.136.183.184 - 48.408.523.991 11.899.438.334.748 463.884.797.790 15.480.163.213 - 280.556.975.384 - 82.483.269.419 7.612.845.167 - 50.987.145.149 - - Liabilities immediately payable Deposits from customers Deposits from other banks Taxes payable 32.136.183.184 Borrowings 42.668.478.064 42.668.478.064 - - - - 1.581.091.491 171.434.879.045 13.096.672.686.645 2.999.414.525.495 1.581.091.491 168.662.086.913 212.911.656.468 149.206.821.837 90.096.114.586 143.902.015.412 50.987.145.149 541.977.369.840 Lease liabilities Estimated losses from commitments and contingencies Other liabilities 2.772.792.132 12.429.984.611.874 (6.835.787.546.168) 280.556.975.384 (132.860.005.815) 2.668.660.492.095 145 32.136.183.184 9.132.975.870.389 Maturity gap Net position, net of allowance for impairment losses
697. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued) Risiko likuiditas (lanjutan) Liquidity risk (continued) Nilai tercatat/ Carrying value 31 Desember/December 31 , 2020 Sampai dengan 1 bulan/ Up to > 1-3 bulan/ > 3-6 bulan/ 1 month > 1-3 months > 3-6 months Lain-lain/ Others > 6-12 bulan/ > 6-12 months Lebih dari 1 tahun/ More than 1 years Aset Kas 448.929.106.888 - 448.929.106.888 - - - - Giro pada Bank Indonesia 436.945.550.293 - 436.945.550.293 - - - - 31.448.768.431 - 31.448.768.431 - - - - 3.473.415.270.948 8.070.497.683.475 812.703.500.966 - 3.473.415.270.948 82.020.422.717 4.046.902.939 99.404.588.975 11.158.961.118 202.353.507.626 2.113.603.890 386.024.843.228 5.427.383.377 7.300.694.320.929 789.956.649.642 - - - - - - - 1.417.101.638.000 189.792.827.166 7.287.333.929 21.920.914.529 24.996.326.573 111.131.021.387 15.046.169.942.585 189.792.827.166 7.287.333.929 21.920.914.529 24.996.326.573 27.528.742.240 271.526.144.437 428.251.000.000 - 5.000.000.000 - 40.134.038.000 - 218.692.562.000 - 725.024.038.000 - 83.602.279.147 4.988.659.301.363 115.563.550.093 244.601.149.516 610.144.788.605 8.815.675.008.571 Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Kredit yang diberikan Pembiayaan syariah Efek-efek yang dibeli dengan janji dijual kembali Efek-efek untuk tujuan investasi Aset tetap - bersih Aset takberwujud - bersih Aset hak guna - bersih Aset pajak tangguhan - bersih Aset lain-lain Penyisihan kerugian penurunan nilai Assets Cash Current accounts with Bank Indonesia Current accounts with other banks Placements with Bank Indonesia and other banks Loans Sharia financing Securities purchased under resale agreements Investment securities Fixed assets - net Intangible assets - net Right of use assets - net Deferred tax assets - net Other assets Allowance for impairment losses (339.122.589.231) 14.707.047.353.354 146
698. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued) Risiko likuiditas (lanjutan) Liquidity risk (continued) Nilai tercatat/ Carrying value Liabilitas Liabilitas segera Simpanan dari nasabah Simpanan dari bank lain Utang pajak Pinjaman yang diterima Liabilitas sewa Estimasi kerugian atas komitmen dan kontinjensi Liabilitas lain-lain Perbedaan jatuh tempo Posisi neto setelah penyisihan kerugian penurunan nilai 31 Desember/December 31 , 2020 Sampai dengan 1 bulan/ Up to > 1-3 bulan/ > 3-6 bulan/ 1 month > 1-3 months > 3-6 months Lain-lain/ Others > 6-12 bulan/ > 6-12 months Lebih dari 1 tahun/ More than 1 years Liabilities 191.454.150.147 11.894.540.195.051 82.929.941.164 29.989.093.170 21.980.100.845 - 191.454.150.147 11.478.351.568.432 82.929.941.164 16.767.324.427 - 270.454.909.824 - 96.411.978.938 13.221.768.743 - 49.321.737.857 - - Liabilities immediately payable Deposits from customers Deposits from other banks Taxes payable 21.980.100.845 Borrowings 8.601.508.458 8.601.508.458 - - - - 3.245.484.222 123.023.835.669 12.355.764.308.726 2.690.405.633.859 3.245.484.222 118.527.742.730 130.374.735.410 141.151.409.027 109.633.747.681 134.967.401.835 49.321.737.857 560.823.050.748 Lease liabilities Estimated losses from commitments and contingencies Other liabilities 4.496.092.939 11.773.999.077.109 (6.785.339.775.746) 270.454.909.824 (154.891.359.731) 2.351.283.044.628 147 21.980.100.845 8.793.694.907.726 Maturity gap Net position, net of allowance for impairment losses
699. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. RISK MANAGEMENT (continued) 39. MANAJEMEN RISIKO (lanjutan) Risiko pasar Risiko pasar merupakan risiko yang timbul karena adanya pergerakan faktor pasar dari portofolio yang dimiliki oleh Bank, yang dapat merugikan Bank (adverse movement) . Yang dimaksud dengan faktor pasar adalah suku bunga dan nilai tukar. Market risk Market risk is the risk arising from movement in market variables in portfolios held by the Bank that could incur losses for the Bank (adverse movement). Market variables are defined as interest rates and exchange rates. Dalam rangka pengukuran risiko suku bunga, Bank menggunakan metodologi yang dapat mengidentifikasi risiko suku bunga dari portofolio aset dan liabilitas yang sensitif terhadap perubahan suku bunga serta menentukan besaran risiko terhadap Bank. Sehingga risiko pasar dapat dikendalikan agar tidak merugikan Bank. The Bank perform interest rate risk measurement by utilizing a methodology which can identify the risk of the interest rate on the assets portfolio and liabilities that are sensitive to interest rate fluctuation and determine the risk exposure of the Bank. So the market risk can be controlled so as not to harm the Bank. Tabel di bawah ini merupakan kisaran tingkat bunga per tahun untuk aset dan liabilitas yang signifikan: The table below summarizes the range of interest rates per annum for significant assets and liabilities: Aset Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Kredit yang diberikan Efek-efek untuk tujuan investasi Liabilitas Simpanan dari nasabah - Giro - Tabungan - Deposito berjangka Simpanan dari bank lain - Giro - Tabungan - Call money - Deposito berjangka 31 Desember/ December 31, 2021 31 Desember/ December 31, 2020 0,00% - 1,90% 0,00% - 1,50% 2,75% - 3,50% 1,00% - 27,00% 4,25% - 12,25% 3,00% - 4,50% 1,00% - 27,00% 3,52% - 12,25% 0,00% - 2,50% 0,00% - 2,00% 3,00% - 5,50% 0,00% - 4,00% 0,00% - 2,00% 2,80% - 6,25% 1,50% 1,25% 2,95% - 3,50% 3,00% 2,50% 1,50% - 1,75% 3,75% - 4,00% Asset Current accounts with other banks Placement with Bank Indonesia and other banks Loans Investment securities Liabilities Deposits from customers Current accounts Savings deposits Time deposits Deposits from other banks Current accounts Savings deposits Call money Time deposits - Aktivitas fungsional Bank dan kegiatan treasury terdapat risiko pasar. Aktivitas ini mencakup penempatan dalam bentuk surat berharga dan pasar uang serta penyediaan dana (pinjaman dan bentuk sejenis lainnya). Functional activity of the Bank and treasury activities are market risk. These activities include placement in securities and money market and provisions of funds (loans and other similar forms). Asset and Liability Committee (ALCO) yang melakukan pengelolaan aset dan liabilitas (ALMA) melakukan pemantauan atas eksposur Bank terhadap risiko pasar. Tujuan dari manajemen risiko pasar adalah untuk mengelola dan melakukan kontrol atas eksposur risiko pasar yang dapat diterima, serta memaksimalkan tingkat pengembalian atas risiko. Asset and Liability Committee (ALCO) which manages the assets and liabilities (ALMA) in monitoring the Bank's exposure to market risk. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing the return on risk. 148
700. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued) Risiko pasar (lanjutan) Tabel di bawah ini mengikhtisarkan eksposur Bank terhadap risiko tingkat suku bunga (gross) (tidak diaudit): Market Risk (continued) The following table summarizes the Bank's exposure to the interest rate risk (gross) (unaudited): 31 Desember/December 31 , 2021 Bunga mengambang/ Floating rate Lebih dari Lebih dari Lebih dari 1 bulan tapi 3 bulan tapi 1 tahun tapi tidak lebih tidak lebih tidak lebih dari 3 bulan/ dari 1 tahun/ dari 2 tahun/ More than More than More than 1 month but 3 months but 1 year but not more than not more than not more than 3 months 1 year 2 years 1 bulan atau kurang/ Less than 1 month Aset keuangan Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Kredit yang diberikan Efek-efek untuk tujuan investasi Jumlah aset keuangan Lebih dari 2 tahun/ More than 2 years Bunga tetap/ Fixed rate Lebih dari Lebih dari Lebih dari 1 bulan tapi 3 bulan tapi 1 tahun tapi tidak lebih tidak lebih tidak lebih dari 3 bulan/ dari 1 tahun/ dari 2 tahun/ More than More than More than 1 month but 3 months but 1 year but not more than not more than not more than 3 months 1 year 2 years 1 bulan atau kurang/ Less than 1 month Lebih dari 2 tahun/ More than 2 years Jumlah/ Total 803.499.208.924 - - - - - - - - - 803.499.208.924 15.225.360.689 - - - - - - - - - 15.225.360.689 3.360.819.754.048 8.467.672.170.491 - - - - 399.429.892.291 - - - - 839.917.551.624 3.760.249.646.339 9.307.589.722.115 - - - - 20.000.000.000 367.586.000.000 - 117.291.785.000 68.048.889.000 789.981.285.773 1.362.907.959.773 12.647.216.494.152 - - - 20.000.000.000 767.015.892.291 - 117.291.785.000 68.048.889.000 1.629.898.837.397 15.249.471.897.840 149 Financial assets Current accounts with Bank Indonesia Current accounts with other banks Placements with Bank Indonesia and other banks Loans Investment securities Total financial assets
701. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued) Risiko pasar (lanjutan) Tabel di bawah ini mengikhtisarkan eksposur Bank terhadap risiko tingkat suku bunga (gross) (tidak diaudit): Market Risk (continued) The following table summarizes the Bank's exposure to the interest rate risk (gross) (unaudited): 31 Desember/December 31 , 2021 Bunga mengambang/ Floating rate Lebih dari Lebih dari Lebih dari 1 bulan tapi 3 bulan tapi 1 tahun tapi tidak lebih tidak lebih tidak lebih dari 3 bulan/ dari 1 tahun/ dari 2 tahun/ More than More than More than 1 month but 3 months but 1 year but not more than not more than not more than 3 months 1 year 2 years 1 bulan atau kurang/ Less than 1 month Liabilitas keuangan Simpanan dari nasabah Simpanan dari bank lain Pinjaman yang diterima Jumlah liabilitas keuangan Jumlah gap repricing suku bunga Lebih dari 2 tahun/ More than 2 years Bunga tetap/ Fixed rate Lebih dari Lebih dari Lebih dari 1 bulan tapi 3 bulan tapi 1 tahun tapi tidak lebih tidak lebih tidak lebih dari 3 bulan/ dari 1 tahun/ dari 2 tahun/ More than More than More than 1 month but 3 months but 1 year but not more than not more than not more than 3 months 1 year 2 years 1 bulan atau kurang/ Less than 1 month Lebih dari 2 tahun/ More than 2 years Jumlah/ Total 10.241.614.515.007 - - - - 1.657.823.819.741 280.556.975.384 133.470.414.568 - - 12.313.465.724.700 114.984.797.790 - - - - 348.900.000.000 - - - - 463.884.797.790 - - - - - - - - - 32.136.183.184 10.356.599.312.797 - - - - 2.006.723.819.741 280.556.975.384 133.470.414.568 2.290.617.181.355 - - - 20.000.000.000 (1.239.707.927.450) (280.556.975.384) (16.178.629.568) 150 - 32.136.183.184 68.048.889.000 1.597.762.654.213 Financial liabilities Deposits from customers Deposits from other banks Borrowings Total 12.809.486.705.674 financial liabilities Total gap repricing 2.439.985.192.166 interest rate 32.136.183.184
702. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued) Risiko pasar (lanjutan) Tabel di bawah ini mengikhtisarkan eksposur Bank terhadap risiko tingkat suku bunga (gross) (tidak diaudit): Market Risk (continued) The following table summarizes the Bank's exposure to the interest rate risk (gross) (unaudited): 31 Desember/December 31 , 2020 1 bulan atau kurang/ Less than 1 month Aset keuangan Giro pada Bank Indonesia Giro pada bank lain Penempatan pada Bank Indonesia dan bank lain Kredit yang diberikan Efek-efek untuk tujuan investasi Jumlah aset keuangan Bunga mengambang/ Floating rate Lebih dari Lebih dari Lebih dari 1 bulan tapi 3 bulan tapi 1 tahun tapi tidak lebih tidak lebih tidak lebih dari 3 bulan/ dari 1 tahun/ dari 2 tahun/ More than More than More than 1 month but 3 months but 1 year but not more than not more than not more than 3 months 1 year 2 years Lebih dari 2 tahun/ More than 2 years Bunga tetap/ Fixed rate Lebih dari Lebih dari Lebih dari 1 bulan tapi 3 bulan tapi 1 tahun tapi tidak lebih tidak lebih tidak lebih dari 3 bulan/ dari 1 tahun/ dari 2 tahun/ More than More than More than 1 month but 3 months but 1 year but not more than not more than not more than 3 months 1 year 2 years 1 bulan atau kurang/ Less than 1 month Lebih dari 2 tahun/ More than 2 years Jumlah/ Total 436.945.550.293 - - - - - - - - - 436.945.550.293 31.448.768.431 - - - - - - - - - 31.448.768.431 3.253.415.270.948 8.070.079.972.582 - - - - 220.000.000.000 - - - - 813.121.211.859 3.473.415.270.948 8.883.201.184.441 11.791.889.562.254 - - - - 5.000.000.000 225.000.000.000 428.251.000.000 428.251.000.000 258.826.600.000 258.826.600.000 117.655.178.000 117.655.178.000 607.368.860.000 1.420.490.071.859 151 Financial assets Current accounts with Bank Indonesia Current accounts with other banks Placements with Bank Indonesia and other banks Loans Investment securities 1.417.101.638.000 14.242.112.412.113 Total financial assets
703. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued) Risiko pasar (lanjutan) Tabel di bawah ini mengikhtisarkan eksposur Bank terhadap risiko tingkat suku bunga (gross) (tidak diaudit): Market Risk (continued) The following table summarizes the Bank's exposure to the interest rate risk (gross) (unaudited): 31 Desember/December 31 , 2020 1 bulan atau kurang/ Less than 1 month Liabilitas keuangan Simpanan dari nasabah Simpanan dari bank lain Pinjaman yang diterima Jumlah liabilitas keuangan Jumlah gap repricing suku bunga Bunga mengambang/ Floating rate Lebih dari Lebih dari Lebih dari 1 bulan tapi 3 bulan tapi 1 tahun tapi tidak lebih tidak lebih tidak lebih dari 3 bulan/ dari 1 tahun/ dari 2 tahun/ More than More than More than 1 month but 3 months but 1 year but not more than not more than not more than 3 months 1 year 2 years Lebih dari 2 tahun/ More than 2 years 1 bulan atau kurang/ Less than 1 month Bunga tetap/ Fixed rate Lebih dari Lebih dari Lebih dari 1 bulan tapi 3 bulan tapi 1 tahun tapi tidak lebih tidak lebih tidak lebih dari 3 bulan/ dari 1 tahun/ dari 2 tahun/ More than More than More than 1 month but 3 months but 1 year but not more than not more than not more than 3 months 1 year 2 years Lebih dari 2 tahun/ More than 2 years Jumlah/ Total 9.169.106.362.463 - - - - 2.309.245.205.969 270.454.909.824 145.733.716.795 - - 11.894.540.195.051 74.329.941.164 - - - - - 8.600.000.000 - - - - 21.980.100.845 82.929.941.164 21.980.100.845 9.243.436.303.627 - - - - 2.317.845.205.969 270.454.909.824 145.733.716.795 - 21.980.100.845 11.999.450.237.060 2.548.453.258.627 - - - - (2.092.845.205.969) 157.796.090.176 113.092.883.205 117.655.178.000 1.398.509.971.014 2.242.662.175.053 152 Financial liabilities Deposits from customers Deposits from other banks Borrowings Total financial liabilities Total gap repricing interest rate
704. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. RISK MANAGEMENT (continued) 39. MANAJEMEN RISIKO (lanjutan) Risiko pasar (lanjutan) Analisis sensitivitas untuk beberapa faktor pasar menunjukkan bagaimana laba rugi dapat dipengaruhi oleh perubahan dari beberapa faktor risiko sesuai dengan tabel di bawah ini. Secara umum, sensitivitas diestimasi dengan membandingkan suatu nilai awal ke nilai tertentu setelah perubahan tertentu dari faktor pasar, dengan mengasumsikan seluruh variabel lainnya tetap. Sensitivitas atas laporan laba rugi merupakan efek atas perubahan estimasi suku bunga atas laba rugi untuk suatu periode, berdasarkan nilai suku bunga mengambang atas aset dan liabilitas yang diperdagangkan dan tidak diperdagangkan yang dimiliki Bank pada tanggal 31 Desember 2021 dan 2020. Market risk (continued) Sensitivity analysis for several market factors showing how profit or loss could be affected by changes in the relevant risk factor are in the following tables below. In general, sensitivity is estimated by comparing an initial value to the value derived after a specified change in the market factor, assuming all other variables are constant. The sensitivity of the statement of income is the effect of the assumed changes in interest rates on the profit or loss for a period, based on the floating rate trading and non-trading financial assets and liabilities held by the Bank as of December 31, 2021 and 2020. Tabel di bawah ini menunjukkan sensitivitas dari laporan laba rugi komprehensif Bank terhadap kemungkinan perubahan wajar atas suku bunga untuk aset dan liabilitas keuangan dengan suku bunga tetap pada tanggal 31 Desember 2021 dan 2020: The table below demonstrates the sensitivity of the Bank's statement of comprehensive income to reasonably possible changes in interest rates for fixed rate financial assets and liabilities as of December 31, 2021 and 2020: Perubahan basis point/ Change in basis point Dampak ke laporan laba rugi dan penghasilan komprehensif lain/ Impact to statement of profit or loss and other comprehensive income (dalam jutaan Rupiah/ in million Rupiah) 31 Desember/ December 31, 2020 31 Desember/ December 31, 2021 +1,00% -1,00% 24.400 (24.400) 22.427 (22.427) Risiko operasional Risiko operasional adalah risiko kerugian yang diakibatkan oleh kurang memadainya atau kegagalan dari proses internal, faktor manusia dan sistem atau dari kejadiankejadian eksternal. Operational risk Operational risk is defined as the risk of losses resulting from inadequate or failure of internal control processes, people and systems or from external events. Risiko ini melekat dalam semua proses bisnis, kegiatan operasional, sistem dan produk Bank, dari mulai Kantor Pusat sampai seluruh jaringan kantor, sehingga setiap aktivitas Bank tidak dapat terhindar dari risiko operasional. Kegagalan mengelola risiko operasional dapat menyebabkan kerugian finansial, keselamatan karyawan bahkan reputasi Bank. This type of risk is inherent in every business processes, operational activities, systems and products of Bank, from Head Office Units to overall office network, that each activity of the Bank cannot avoid operational risk. Failure to manage operational risks correctly could lead to financial losses, employee safety and reputation of the Bank. Untuk mengawasi dan mengendalikan risiko operasional yang mungkin terjadi, Bank telah mengembangkan suatu sistem dengan menggunakan metodologi pengukuran sendiri (self assessment) yang dilakukan oleh masingmasing risk owner setiap unit kerja, sehingga dapat dibentuk suatu peta risiko jenis kerugian risiko operasional yang mungkin terjadi. To monitor and control the operational risks that may occur, the Bank has developed a system using measurement methodology (self-assessment) conducted by the respective risk owners of each unit, so it can be established a map of risk types of operational risk loss that may occur. 153
705. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. RISK MANAGEMENT (continued) 39. MANAJEMEN RISIKO (lanjutan) Risiko operasional (lanjutan) Dengan petaan terhadap risiko operasional, manajemen dapat melakukan pengendalian terhadap dampak risiko yang mungkin timbul, sehingga Bank dapat menyerap risiko yang akan diterima. Bank mengalokasikan kebutuhan modal untuk risiko operasional, sesuai dengan Basel Committee on Banking Supervision , serta roadmap implementasi Basel II di Indonesia, Bank menggunakan metodologi pendekatan Basic Indicator. Dalam mendukung rencana menggunakan metodologi Advanced Measurement Approach , saat ini Bank masih melakukan pengumpulan data historis kerugian risiko operasional. Operational risk (continued) With farmers against operational risks, management can exercise control over the impact of the risks that may arise, so that the Bank can absorb the risk will be received. The Bank allocates capital needs for operational risk, in accordance with the Basel Committee on Banking Supervision, as well as the roadmap in the implementation of Basel II in Indonesia, Bank use the Basic Indicator approach methodology. In support of the plan to use the Advanced Measurement Approach methodology, the current Bank still perform historical data collection of operational risk loss. Risiko hukum Risiko hukum adalah risiko yang disebabkan oleh adanya kelemahan aspek yuridis dalam bisnis, yang antara lain disebabkan adanya tuntutan hukum, kurangnya kelengkapan peraturan perundang-undangan yang mendukung, atau kelemahan perikatan seperti tidak dipenuhinya syarat sahnya kontrak dan pengikatan agunan yang sempurna. Legal risk Legal risk is the risk caused by shortcomings in the aspect of business, which is partly due to lawsuits, complete supporting legislation , or weakness engagement such as non-fulfillment of contract requirements and perfect binding of collateral . Bank mengelola risiko hukum dengan memastikan seluruh aktivitas dan hubungan kegiatan usaha Bank dengan pihak ketiga didasarkan pada aturan dan persyaratan yang dapat melindungi kepentingan Bank dari segi hukum. Legal risks are managed by ensuring that all activities and business relationships between the Bank and third parties are based on rules and conditions that are capable of protecting the Bank's interests from a legal perspective. Risiko reputasi Risiko reputasi adalah risiko yang antara lain disebabkan oleh adanya publikasi negatif yang terkait dengan kegiatan usaha Bank atau persepsi negatif terhadap Bank. Reputation risk Reputational risk is the risk that is caused by negative publicity related to the business activity of the Bank or negative perception of the Bank. Bank mengelola risiko reputasi dengan memastikan kesesuaian antara aktivitas kegiatan usaha Bank bersamasama dengan aktivitas lain sehingga reputasi Bank tetap terjaga. The Bank manages its reputational risk by ensuring that its business activities are in conformity with its other activities, so as to maintain the Bank's reputation. Risiko strategis Risiko strategik adalah risiko yang antara lain disebabkan adanya penetapan dan pelaksanaan strategi Bank yang tidak tepat, pengambilan keputusan bisnis yang tidak tepat atau kurang responsifnya Bank terhadap perubahan eksternal. Berikut adalah faktor-faktor yang mempengaruhi risiko strategis yaitu visi Bank, rencana strategis, perubahan kepemilikan dan peluncuran produk baru. Strategic risk Strategic risk is the risk that is caused by inappropriate determination and implementation of the Bank strategy, inappropriate business decisions or being unresponsive to external changes. Here are the factors that influence the strategic risk that the Bank's vision, strategic plan, changes in ownership and new product launches. Direksi dan Komite-Komite yang dibentuk melakukan pengambilan keputusan melalui proses pertimbangan secara komprehensif setiap kebijakan strategis dalam mengelola risiko strategis Bank. The Board of Directors and Committees formed through the decision making process in a comprehensive consideration of any strategic policy in managing the Bank's strategic risk. 154 judicial lack of of the validity
706. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 39. RISK MANAGEMENT (continued) 39. MANAJEMEN RISIKO (lanjutan) Risiko kepatuhan Risiko kepatuhan merupakan risiko yang disebabkan Bank tidak mematuhi dan atau tidak melaksanakan peraturan perundang-undangan dan ketentuan lain yang berlaku. Compliance risk Compliance risk is the risk caused by non-compliance with or non-application of prevailing regulations. Untuk memastikan kesesuaian kebijakan standar operasi dan prosedur serta pengembangan produk baru dengan peraturan eksternal, Bank melakukan kajian secara komprehensif dalam mengelola risiko kepatuhan. To ensure the suitability of standard operating policies and procedures as well as new product development with external regulations, the Bank conducted a study to comprehensively manage compliance risk. Rencana kebijakan dan rancangan keputusan dalam rangka mencegah penyimpangan terhadap peraturan perundang-undangan lain yang berlaku, Satuan Kerja Kepatuhan telah melaksanakan pengkajian sistem dan prosedur sebelum diberlakukan. Selain itu, Bank juga melakukan: Policy plan and a draft decision in order to prevent deviations from the laws and regulations applies, Compliance Unit has carried out the assessment systems and procedures before coming into effect. In addition, the Bank also conducts: - pemantauan prinsip kehati-hatian, di antaranya yang menyangkut kewajiban pemenuhan modal minimum, batas maksimum pemberian kredit, Giro Wajib Minimum dan lain-lain; - monitoring of the implementation of prudential principles, including the obligation to meet the minimum capital requirement maximum legal lending limit, etc.; - pelaporan tugas kepatuhan baik untuk kepentingan internal maupun kepada pihak eksternal yang berwenang; dan melakukan review secara berkala tata cara komite kepatuhan agar berjalan efektif dan efisien, sehingga tercipta budaya kepatuhan. - compliance reporting both for internal and external parties purposes; and - conduct periodic review procedure of the compliance committee in order to run effectively and efficiently, so as to create a culture of compliance. - Risiko imbal hasil Risiko imbal hasil adalah risiko akibat perubahan tingkat imbal hasil yang dibayarkan Bank kepada nasabah, karena terjadi perubahan tingkat imbal hasil yang diterima Bank dari penyaluran dana, yang dapat mempengaruhi perilaku nasabah dana pihak ketiga. Rate of return risk Rate of return risk is a risk due to changes in the rate of return paid by the Bank to customers, due to changes in the rate of return received by the Bank from the distribution of funds, which can influence the behavior of customers of third party funds. Bank melakukan pendekatan secara emosional terhadap nasabah dana pihak ketiga, sehingga perubahan tingkat imbal hasil tidak berdampak secara signifikan terhadap portofolio dana pihak ketiga. Bank performs emotional approach towards customer deposit, so the change in the rate of return does not affect significantly the portfolio of third-party funds. Risiko investasi Risiko investasi adalah risiko akibat Bank ikut menanggung kerugian usaha nasabah yang dibiayai dalam pembiayaan bagi hasil berbasis profit and loss sharing . Equity investment risk Equity investment risk is the risk of losses due to the Bank's share in the business customer funded in financing for results based on profit and loss sharing. Bank melakukan pemantauan terhadap kualitas pembiayaan dengan akad mudharabah dan musyarakah secara intensif, sehingga apabila terjadi penurunan usaha debitur dapat segera dilakukan mitigasi yang tepat agar usaha debitur tetap berkembang. Bank's monitoring the quality of financing with profit and loss sharing agreement intensively, so in case of a decrease in the debtor's business can be done right in order to mitigate the debtor's business to keep growing. 155
707. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 40. CAPITAL MANAGEMENT 40. MANAJEMEN MODAL Tujuan utama dari kebijakan Bank atas kebijakan pengelolaan modal adalah untuk memastikan bahwa Bank memiliki modal yang kuat untuk mendukung strategi pengembangan ekspansi usaha Bank saat ini dan mempertahankan kelangsungan pengembangan di masa mendatang serta untuk memenuhi ketentuan kecukupan permodalan yang ditetapkan oleh regulator serta memastikan agar struktur permodalan Bank telah efisien. The primary objectives of the Bank’s capital management policy are to ensure that the Bank has a strong capital to support the Bank’s business expansion strategy currently, to sustain future development of the business, to meet regulator capital adequacy requirements and also to ensure the efficiency of Bank’s capital structure. Bank menyusun Rencana Permodalan berdasarkan penilaian dan penelaahan atas kebutuhan kecukupan permodalan yang dipersyaratkan dan mengkombinasikannya dengan tinjauan perkembangan ekonomi terkini. Bank senantiasa akan menghubungkan tujuan keuangan dan kecukupan modal terhadap risiko yang dapat ditoleransi melalui proses perencanaan modal, begitu pula dengan bisnis yang disesuaikan dengan tingkat permodalan dan persyaratan likuiditas Bank. Bank undertakes Capital Planning based on assessment and review of the capital situation in terms of the legal capital adequacy requirement, combined with assessment of economic outlooks. Bank will continue to link financial and capital adequacy goals to risk which can be tolerated appetite through the capital planning process method as well as assess the businesses based on Bank’s capital and liquidity requirements. Kebutuhan permodalan Bank juga direncanakan dan didiskusikan secara rutin yang didukung dengan data-data analisis. The capital needs of the Bank are also discussed and planned on a routine basis supported by data analysis. Rencana Permodalan disusun oleh Dewan Direksi sebagai bagian dan Rencana Bisnis Bank dan disetujui oleh Dewan Komisaris. Perencanaan ini diharapkan akan memastikan tersedianya modal yang cukup dan terciptanya struktur permodalan yang kuat guna mendukung pertumbuhan bisnis ke depan. Capital Planning is prepared by the Board of Directors as part of Bank’s business plan and is approved by the Board of Commissioners. Capital Planning ensures that adequate levels of capital and strong mix of the different components of capital are maintained to support business growth in the future. Otoritas Jasa Keuangan (OJK) menentukan dan mengawasi kebutuhan modal Bank. Bank diwajibkan untuk mentaati peraturan yang berlaku dalam hal ini modal yang diwajibkan regulator. Pendekatan Bank terhadap pengelolaan modal ditentukan oleh strategi dan persyaratan organisasi bank, dengan memperhitungkan peraturan, serta keadaan ekonomi dan komersial. Financial Services Authority (OJK) sets and monitors capital requirements for the Bank. The Bank is required to comply with prevailing regulation in respect of regulatory capital. The Bank's approach to capital management is driven by bank's strategic and organisational requirements, taking into account regulatory, economic and commercial environment. Bank mematuhi semua persyaratan modal yang ditetapkan oleh pihak regulator sepanjang periode pelaporan, khususnya berkenaan dengan perhitungan Kewajiban Penyediaan Modal Minimum (KPMM) dan Aktiva Tertimbang Menurut Risiko (ATMR). Bank has complied with all regulator imposed capital requirements throughout the reporting period, particularly regarding Capital Adequacy Ratio (CAR) and calculation of Risk Weighted Assets (RWA). Mulai tanggal 2 Pebruari 2016, Bank menghitung kebutuhan modal berdasarkan Peraturan Otoritas Jasa Keuangan (POJK) No.34/POJK.03/2016 2016 tanggal 26 September 2016 tentang "Perubahan atas Peraturan Otoritas Jasa Keuangan No.11/POJK.03/2016 tentang Kewajiban Penyediaan Modal Minimum Bank Umum", dimana modal yang diwajibkan regulator dianalisa dalam dua tier sebagai berikut: Starting February 2, 2016, the Bank calculates its capital requirements in accordance with Financial Services Authority Regulation (POJK) No.11/POJK.03/2016 dated January 29, 2016 about "Minimum Capital Reserve for General Bank", where the regulatory capital is analyzed into two tiers as follows: 156
708. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 40. CAPITAL MANAGEMENT (continued) 40. MANAJEMEN MODAL (lanjutan) - Modal inti (tier 1), yang terdiri dari modal inti utama dan modal inti tambahan. Modal inti utama antara lain meliputi modal ditempatkan dan disetor penuh, tambahan modal disetor, cadangan umum, laba tahuntahun lalu dan tahun berjalan (100%), penghasilan komprehensif lainnya berupa potensi keuntungan/kerugian yang berasal dari perubahan nilai wajar aset keuangan dalam kelompok tersedia untuk dijual, selisih kurang dari penyisihan penghapusan aset produktif sesuai ketentuan Bank Indonesia dan cadangan kerugian penurunan nilai aset produktif yang diperbolehkan. Aset pajak tangguhan, aset takberwujud (termasuk goodwill ) dan penyertaan (100%) merupakan faktor pengurang modal inti utama. Modal inti tambahan antara lain terdiri dari saham preferen, surat berharga subordinasi dan pinjaman subordinasi dimana ketiganya bersifat non-kumulatif setelah dikurangi pembelian kembali. - Tier 1 capital, which consists of core and additional core capital. Core capital includes issued and fully paidup capital, additional paid-in capital, general reserve, specific reserve, retained earnings and profit for the year (100%), other comprehensive income deriving from potential gain/loss from the changes in fair value of financial assets classified as available-for-sale, shortfall between allowable amount of allowance for uncollectible account on productive assets according to Bank Indonesia guideline and allowance for impairment losses on productive assets. Deferred tax assets, intangible assets (including goodwill) and share investments (100%) are deducted from core capital. Additional core capital includes non-cumulative preference shares, subordinated securities and subordinated debts net of buyback portion. - Modal pelengkap (tier 2) antara lain meliputi surat berharga subordinasi dan pinjaman subordinasi serta penyisihan penghapusan aset produktif sesuai ketentuan Bank Indonesia. - Supplementary capital (tier 2), which includes subordinated securities and subordinated debts and allowance for uncollectible account on productive assets according to Bank Indonesia guideline. Beberapa batasan berlaku untuk bagian-bagian modal yang diwajibkan oleh regulator, antara lain Bank wajib menyediakan modal inti (tier 1) paling rendah sebesar 6% dari ATMR dan modal inti utama (Common Equity tier 1) paling rendah sebesar 4,5% dari ATMR, baik secara individual maupun secara konsolidasi dengan entitas anak. Various limits have been set to elements of the regulatory capital, such as Banks are required to provide core capital (tier 1) at a minimum of 6% from Risk Weighted Assets and Common Equity tier 1 at a minimum of 4.5% from Risk Weighted Assets, both individually and consolidated level with subsidiary. - - - Modal tier 1, meliputi modal ditempatkan dan disetor penuh, cadangan umum, saldo laba dan laba periode berjalan. Modal tier 2, meliputi penyisihan kerugian penurunan nilai yang diperbolehkan. Berbagai batasan telah diterapkan untuk bagian-bagian modal yang diwajibkan oleh regulator. Pengaruh dari pajak tangguhan telah dikeluarkan dalam menentukan jumlah saldo laba untuk modal tier 1; hanya 50 persen laba periode berjalan sebelum pajak tangguhan yang dapat diperhitungkan dalam modal tier 1; dan modal tier 2 tidak boleh melebihi modal tier 1. Juga terdapat batasan jumlah penyisihan kolektif penurunan nilai yang boleh dimasukkan sebagai bagian dari modal tier 2. 157 - Tier 1 capital, which includes issued and fully paid share capital, general reserve, retained earnings and profit for the period. Tier 2 capital, which includes the eligible amount of allowance for impairment losses. Various limits are applied to elements of the regulatory capital. The effect of deferred taxation has been excluded in determining the amount of retained earnings for tier 1 capital; only 50 percent of the profit for the period before deferred taxation being included in tier 1 capital; and qualifying tier 2 capital cannot exceed tier 1 capital. There is also a restriction on the amount of collective impairment allowances that may be included as part of tier 2 capital.
709. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 40. CAPITAL MANAGEMENT (continued) 40. MANAJEMEN MODAL (lanjutan) Aset Tertimbang Menurut Risiko ("ATMR") Bank ditentukan berdasarkan persyaratan yang telah ditentukan yang mencerminkan berbagai tingkatan risiko yang terkait dengan aset dan eksposur, yang tidak tercermin dalam laporan posisi keuangan. Berdasarkan peraturan Bank Indonesia, Bank diharuskan untuk mempertimbangkan risiko kredit, risiko pasar dan risiko operasional dalam mengukur ATMR Bank. The Bank's risk weighted assets ("ATMR") are determined according to specified requirements that seek to reflect the varying levels of risk attached to assets and exposures not recognised in the statement of financial position. Based on Central Bank regulations, the Bank needs to take into consideration its credit risk , market risk and operational risk in measuring the ATMR. Kebijakan Bank adalah menjaga modal yang kuat untuk menjaga kepercayaan pemodal, kreditur dan pasar dan untuk mempertahankan perkembangan bisnis di masa depan. Pengaruh tingkat modal terhadap tingkat pengembalian ke pemegang saham juga diperhitungkan dan Bank juga memahami perlunya menjaga keseimbangan antara tingkat pengembalian yang tinggi, yang dimungkinkan dengan gearing yang lebih besar serta keuntungan-keuntungan dan tingkat keamanan yang didapat dari posisi modal yang kuat. The Bank's policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development of business. The impact of the level of capital on shareholders' return is also recognised and the Banks also recognise the need to maintain a balance between the higher return that might be possible with greater gearing and the advantages and security level afforded by a strong capital position. Manajemen menggunakan rasio permodalan yang diwajibkan regulator untuk memantau permodalan Bank dan rasio-rasio modal ini tetap menjadi standar industri untuk mengukur kecukupan modal. Pendekatan OJK untuk pengukuran ini terutama didasarkan pada pemantauan hubungan antara profil risiko Bank dengan ketersediaan modal. Bank wajib menyediakan modal minimum sesuai profil risiko. Management uses regulatory capital ratios in order to monitor its capital base, and these capital ratios remain the industry standards for measuring capital adequacy. OJK’s approach to such measurement is primarily based on monitoring the relationship of the Bank’s risk profile with the available capital. The Bank is required to provide minimum capital based on the risk profile. Penyediaan modal minimum sebagaimana dimaksud ditetapkan sebagai berikut: a. Untuk profil risiko peringkat 1 (satu), modal minimum terendah yang wajib dimiliki adalah 8% dari Aset Tertimbang Menurut Risiko; b. Untuk profil risiko peringkat 2 (dua), modal minimum terendah yang wajib dimiliki adalah 9% sampai dengan kurang dari 10% dari Aset Tertimbang Menurut Risiko; Minimum capital requirements are as follows: a. For banks with risk profile rating 1 (one), the minimum capital requirement is 8% of Risk Weighted Asset; b. For banks with risk profile rating 2 (two), the minimum capital requirement is 9% to less than 10% of Risk Weighted Asset; Untuk profil risiko peringkat 3 (tiga), modal minimum terendah yang wajib dimiliki adalah 10% sampai dengan kurang dari 11% dari Aset Tertimbang Menurut Risiko; c. For banks with risk profile rating 3 (three), the minimum capital requirement is 10% to less than 11% of Risk Weighted Asset; d. Untuk profil risiko peringkat 4 (empat) atau 5 (lima), modal minimum terendah yang wajib dimiliki adalah 11% sampai dengan kurang dari 14% dari Aset Tertimbang Menurut Risiko. d. For banks with risk profile rating 4 (four) or 5 (five), the minimum capital requirement is 11% to less than 14% of Risk Weighted Asset. c. 158
710. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 40. CAPITAL MANAGEMENT (continued) 40. MANAJEMEN MODAL (lanjutan) Posisi modal yang diwajibkan regulator Bank sesuai peraturan Bank Indonesia yang berlaku pada tanggal 31 Desember 2021 dan 2020 adalah sebagai berikut: The Bank's regulatory capital position under prevailing Bank Indonesia regulation as of December 31, 2021 and 2020 was as follows: 31 Desember/ 31 Desember December 31, December 31, 2021 2020 (dalam jutaan Rupiah / in million Rupiah ) Modal inti (Tier 1) Modal inti utama (CET 1) Modal inti tambahan (AT 1) Modal pelengkap (Tier 2) Jumlah modal Aset Tertimbang Menurut Risiko Risiko kredit Risiko pasar Risiko operasional Jumlah Aset Tertimbang Menurut Risiko Rasio kecukupan modal Rasio CET 1 Rasio tier 1 Rasio tier 2 Rasio modal terhadap ATMR Rasio kewajiban penyediaan modal minimum untuk risiko kredit dan risiko operasional Rasio kewajiban penyediaan modal minimum untuk risiko kredit, risiko pasar dan risiko operasional Rasio kewajiban penyediaan modal minimum yang diwajibkan Core capital (Tier 1) Common Equity Tier (CET 1) Tier II 2.638.519 2.638.519 2.317.820 2.317.820 95.273 2.733.792 92.392 2.410.212 Supplementary capital (tier 2) Total capital 7.621.809 1.713.934 7.391.344 1.603.288 Risk Weighted Asset Credit risk Market risk Operational risk 9.335.743 8.994.632 28,26% 1,02% 29,28% 25,77% 1,03% 26,80% 29,28% 26,80% 29,28% 26,80% 9%-<10% 9%-<10% Total Risk Weighted Asset Capital adequacy ratio CET 1 ratio Tier 1 ratio Tier 2 ratio Ratio of capital to ATMR Capital adequacy ratio (CAR) with credit and operational risk Capital adequcy ratio (CAR) with credit, market and operational risk Minimum capital adequacy ratio required Otoritas Jasa Keuangan (OJK) berwenang menetapkan modal minimum lebih besar dari modal minimum dalam hal OJK menilai suatu bank menghadapi potensi kerugian yang membutuhkan modal lebih besar. Financial Services Authority (OJK) is authorised to stipulate minimum capital greater than minimum capital in terms of OJK assesses a bank as facing potential losses which requires a larger capital. Berdasarkan self-assessment Bank, pada tanggal 31 Desember 2021 profil risiko Bank dinilai berada pada peringkat 2 Oleh karena itu, Bank berkewajiban untuk memenuhi modal minimum sebesar 9% sampai dengan kurang dari 10%. Kewajiban Penyediaan Modal Minimum Bank berada pada level di atas modal minimum yang diwajibkan tersebut, yaitu sebesar 9%. Based on its self-assessment, as of December 31, 2021 the Bank risk profile is assessed to be in rating 2 Therefore, the Bank is required to provide a minimum capital of 9% to less than 10%. The Bank Capital Adequate Ratio was 9%, which was higher than the required minimum provision of capital. 159
711. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 41. SIGNIFICANT AGREEMENTS 41. PERIKATAN - PERIKATAN SIGNIFIKAN a. Perjanjian pengadaan sewa mesin Electronic Data Capture (EDC) Bank telah mengadakan kerjasama pengadaan sewa mesin Electronic Data Capture (EDC) dengan PT Visionet Data Internasional sebagaimana tertuang dalam perjanjian No.34056/VSNMI/C/O/2017 dan No.0318/HT 0502 tanggal 05 Juni 2017. Jangka waktu sewa EDC adalah 48 bulan, terhitung sejak tanggal diterimanya EDC. a. Lease agreement of Electronic Data Capture (EDC) machines Bank performs an lease agreement of Electronic Data Capture (EDC) machines with PT Visionet Data Internasional based on agreement of No.34056/VSNMI/C/O/2017 and No.0318/HT 0502 dated June 05, 2017. The term of lease EDC for 48 months, commencing while the EDC machines was received. b. Perjanjian switching X/Link Bank telah mengadakan kerjasama penggunaan Switching X/Link dengan PT Metalogix Infolink Persada sebagaimana tertuang dalam Perjanjian Pegadaan Barang dan Jasa No.001/V/2007 dan No.BDIY/001/SW/0701/NH tanggal 5 Mei 2007. b. Switching X/Link agreement Bank performs an agreement of using Switching X/Link with PT Metalogix Infolink Persada based on Agreement No.001/V/2007 and No.BDIY/001/SW/0701/NH dated May 5, 2007. Pemasangan Switching X/Link dalam rangka peningkatan pelayanan atas transaksi melalui ATM Bank yang meliputi pemantauan kondisi ATM, penyesuaian settlement transaksi ATM, kemudahan pembayaran rekening Telkomsel, Telkom, Indosat dan lain-lain. Installation of Switching X/links in order to improve transaction services through ATM machine of Bank, which includes monitoring the condition of the ATM machine, the ATM transaction settlement adjustments, ease of payments accounts of Telkomsel, Telkom, Indosat and many others. Bank juga telah mengadakan kerjasama jasa pemeliharaan aplikasi ATM Switching X/Link dengan PT Metalogix Infolink Persada sebagaimana tertuang dalam perjanjian No.0251/HT 0102 dan No.BPD BDIY/002/Mtn/0910/NH tanggal 12 Oktober 2009 yang terakhir kali diubah dengan Addendum III No.0346/HT 0101 dan No.BPD DIY/005/mtn/1810/NH tanggal 11 Oktober 2018. Perjanjian ini berjangka waktu selama 1 tahun yang dimulai sejak tanggal 12 Oktober 2018 sampai dengan 11 Oktober 2019. Perjanjian ini berjangka waktu selama 1 tahun dan diperpanjang secara otomatis minimal 1 tahun berikutnya, kecuali ada permohonan pemutusan. Bank also performs an agreement of using Switching X/Link with PT Metalogix Infolink Persada based on Agreement No.0251/HT 0102 and No.BPD BDIY/002/Mtn/0910/NH dated October 12, 2009 that was last amended by Addendum III No.0346/HT 0101 and No.BPD DIY/005/mtn/1810/NH dated October 11, 2018. The term of this agreement for 1 year commencing on October 12, 2018 and ends on October 11, 2019 and is automatically renewed at least 1 next year, unless there is a disconnection request. 160
712. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 41. SIGNIFICANT AGREEMENTS (continued) 41. PERIKATAN - PERIKATAN SIGNIFIKAN (lanjutan) c. Perjanjian berlangganan sistem jaringan komunikasi data Bank telah mengadakan perikatan untuk berlangganan sistem jaringan komunikasi data dengan PT Aplikanusa Lintasarta (PT Lintasarta) sebagaimana tertuang dalam Perjanjian Berlangganan Sistem Komunikasi Data No.0003/LA/CORP/2006-0002/2010 dan No.0141/OM 0004 tanggal 4 Juli 2010. Perjanjian ini berjangka waktu selama 1 tahun dan diperpanjang secara otomatis minimal 1 tahun berikutnya, kecuali ada permohonan pemutusan. PT Lintasarta memasang dan mengaktifkan sistem jaringan komunikasi data termasuk jaringan sambungan data langsung, VSAT/Saluran Komunikasi Stasiun Bumi Mikro (SKSBM), Sambungan Komunikasi Data Paket (SKDP), frame relay, internet dedicated, managed service, VPN Multiservice dan jasa turunannya. c. Bank performs an agreement of data communication system with PT Aplikanusa Lintasarta (PT Lintasarta) based on Data Communication Network System Agreement No.0003/LA/CORP/2006 and Memorandum of Understanding (MoU) No.0019/OM 0005 dated February 10, 2006 that was last amended by Addendum II No.0003/LA/CORP/2006-0002/2010 and No.0141/OM 0004 dated June 4, 2010. The term of this agreement for 1 year and is automatically renewed at least 1 next year, unless there is a disconnection request. PT Lintasarta have installed and activated the data communication network system includes direct data connection network, VSAT/Micro Earth-Station of Communication-Channel (SKSBM), Packaged Data Communication Connection (SKDP), frame relay, internet dedicated, managed service, VPN Multiservice and derivative services. Data communication network system used by Bank core banking application as a data communication media in business unit networking. Sistem jaringan komunikasi data digunakan oleh aplikasi core banking Bank sebagai sarana komunikasi data antar unit kerja. d. Perjanjian pengadaan sewa layanan internet banking dan Cash Management System (CMS) d. Bank telah mengadakan perjanjian kerja sama dalam rangka sewa layanan internet Banking dan Cash Management System(CMS) dengan PT Artajasa Pembayaran Elektronis (Artajasa) berdasarkan Penjanjian No.003/Pimpro/IB-CMS/2017 dan No.031/PKS.BPDDIY/AJ/100/2017 dan No.003/Pimpro/IB-CMS/2017 tanggal 9 Oktober 2017. Masa sewa layanan tersebut 60 bulan terhitung sejak ditandatanganinya berita acara siap operasional. e. Perjanjian Pengadaan Jasa Layanan Contact Center Bank telah mengadakan kerjasama pengadaan Jasa Layanan Contact Center dengan PT Telekomunikasi Indonesia, Tbk sebagaimana tertuang dalam perjanjian No.0164/HT 0102 tanggal 6 Maret 2020. Jangka waktu adalah 1 tahun dan dapat diperpanjang berdasarkan kesepakatan para pihak yang akan dituangkan dalam Amandemen/Addendum perjanjian. 161 Data communication network system agreement Lease internet banking Management System (CMS) service and Cash Bank performed an agreement lease internet banking service and Cash Management System (CMS) with PT Artajasa Pembayaran Elektronis (Artajasa) based on agreement No.003/Pimpro/IB-CMS/2017 dan No.031/PKS.BPDDIY/AJ/100/2017 dan No.003/Pimpro/IB-CMS/2017 dated October 9, 2017. The term of this lease for 60 month commencing while the signed the minutes were ready for operation. e. Agreement of Contact Center Service Procurement Bank performs an agreement of Contact Center Service Procurement with PT Telekomunikasi Indonesia, Tbk based on agreement of No.No.0164/HT 0102 dated March 6, 2020. The term of agreemrnt for 1 year and can be extended which will be stated in the Amendment / Addendum to the agreement.
713. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 41. SIGNIFICANT AGREEMENTS (continued) 41. PERIKATAN - PERIKATAN SIGNIFIKAN (lanjutan) Perjanjian Pelaksanaan Pengadaan Kartu ATM NSSICCS PT Bank BPD DIY Konvensional Berlogo Nasional Bank telah mengadakan kerjasama pengadaan Kartu ATM NSSICCS PT Bank BPD DIY Konvensional Berlogo Nasional dengan PT Wahyu Kartumasindo sebagaimana tertuang dalam perjanjian No.0216/HT 0201 tanggal 1 April 2020. f. Agreement of PT Bank BPD DIY Conventional NSSICCS ATM Cards with the National Logo Procurement Bank performs an agreement of PT Bank BPD DIY Conventional NSSICCS ATM Cards with the National Logo Procurement with PT Wahyu Kartumasindo based on agreement of No.0216/HT 0201 dated April 1, 2020. g. Perjanjian Pengadaan Renewal Technical Support VMWare Disaster Recovery Center (DRC) g. Agreement of Renewal Technical Support VMWare Disaster Recovery Center (DRC) Procurement f. Bank telah mengadakan kerjasama Pengadaan Renewal Technical Support VMWare Disaster Recovery Center (DRC) dengan CV. Kaledia Compuzone sebagaimana tertuang dalam perjanjian No.0290/HT 0101 tanggal 20 Mei 2020. h. Perjanjian Pemanfaatan Nomor Induk Kependudukan, Data Kependudukan dan Kartu Tanda Penduduk Elektronik dalam Pelayanan Perbankan Bank telah mengadakan kerjasama Pemanfaatan Nomor Induk Kependudukan, Data Kependudukan dan Kartu Tanda Penduduk Elektronik dalam Pelayanan Perbankan dengan Direktorat Jenderal Kependudukan dan Pencatatan Sipil Kementerian Dalam Negeri Republik Indonesia sebagaimana tertuang dalam perjanjian No.119/15405/DUKCAPIL tanggal 30 Desember 2020. Jangka waktu adalah 1 tahun. 162 Bank performs an agreement of Renewal Technical Support VMWare Disaster Recovery Center (DRC) Procurement with CV. Kaledia Compuzone based on agreement of No.0290/HT 0101 dated May 20, 2020. h. Agreement on Utilization of Population Identification Number, Population Data and Electronic Identity Card in Banking Services Bank performs an agreement on Utilization of Population Identification Number, Population Data and Electronic Identity Card in Banking Services with Directorate General of Population and Civil Registration Ministry of Home Affairs of the Republic of Indonesia based on agreement of No.119/15405/DUKCAPIL dated December 30, 2020. The term of agreement for 1 year.
714. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 42. SUPPLEMENTARY FINANCIAL INFORMATION-SHARIA UNIT 42. INFORMASI KEUANGAN TAMBAHAN-UNIT SYARIAH Sesuai dengan Surat dari BI No.10/57/DpG/DPbS tanggal 27 Mei 2008 perihal “penyeragaman nama produk dan jasa perbankan syariah”, mulai bulan September 2008, semua produk/jasa perbankan syariah diseragamkan menjadi Islamic Banking (“iB”). In accordance with Letter from BI No.10/57/DpG/DPbS dated May 27, 2008 regarding “equalisation of sharia banking products and services”, starting September 2008, all sharia banking products/services are equalised as Islamic Banking (“iB”). 31 Desember/ 31 Desember/ December 31, December 31, 2021 2020 (dalam jutaan Rupiah / in million Rupiah ) NERACA Aset - Kas - Giro pada Bank Indonesia - Penempatan pada Bank Indonesia - Pembiayaan syariah - Efek-efek Pembiayaan untuk syariah tujuan investasi - Aset tetap - Aset hak tetapguna - Aset lain-lain Jumlah aset Liabilitas, investasi tidak terikat dan ekuitas - Simpanan giro - Simpanan dari bank lain - Liabilitas lain-lain - Dana investasi tidak terikat tabungan - Dana investasi tidak terikat deposito - Laba Jumlah liabilitas, investasi tidak terikat dan ekuitas LAPORAN LABA RUGI Pendapatan operasional - Margin - Bagi hasil - Sewa - Bonus - Operasional lainnya Jumlah pendapatan operasional Beban bagi hasil untuk Investor dana investasi tidak terikat - Bank - Bukan bank Jumlah bagi hasil 6.861 4.905 25.199 20.624 226.400 830.482 51.400 803.452 367.586 47.035 3.457 60.077 1.567.097 428.251 48.466 26.116 1.383.214 BALANCE SHEET Assets Cash Current accounts with Bank Indonesia Placements with Bank Indonesia Sharia financing Investment securities Fixed assets Right of use assets Other assets Total assets 1.567.097 Liabilities, non-binding investment and equity Current account deposits Deposits from other banks Other liabilities Non-restricted investment 344.764 funds - savings Non-restricted investment funds 231.582 time deposits 34.797 Profit Total liabilities, non-binding 1.383.214 investment, and equity 48.673 38.944 1.377 2.677 2.144 93.815 STATEMENT OF INCOME Operating income Margin Profit sharing Rents Bonuses Other operating Total operational income 97.978 18.883 715.969 411.737 280.835 41.695 (109) (12.913) (13.022) 163 48.079 10.118 713.874 51.062 26.624 793 3.987 2.207 84.673 (120) (11.744) (11.864) Profit sharing expenses to Non-restricted investors fund Banks Non-banks Total profit sharing
715. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 42. INFORMASI KEUANGAN TAMBAHAN-UNIT SYARIAH 42. SUPPLEMENTARY FINANCIAL INFORMATION-SHARIA UNIT (continued) (lanjutan) 31 Desember/ December 31, 2021 31 Desember/ December 31, 2020 (dalam jutaan Rupiah / in million Rupiah ) STATEMENT OF INCOME (continued) LAPORAN LABA RUGI (lanjutan) Beban operasional lainnya - Bonus - Penyisihan kerugian penurunan nilai - Administrasi dan umum - Personalia - Lain-lain Jumlah beban operasional lainnya Pendapatan operasional - bersih Beban non-operasional - bersih Taksiran pajak Laba tahun berjalan 43. JAMINAN PEMERINTAH TERHADAP PEMBAYARAN BANK UMUM (519) 229 (11.875) (14.493) (568) (27.226) 53.567 (131) (11.741) 41.695 (603) (3.567) (9.212) (14.447) (315) (28.144) 44.665 (92) (9.776) 34.797 Other operating expenses Bonuses Allowance for impairment losses General and administratif expenses Personnel's expenses Others Total other operating expenses Net operating income Non-operating expenses - net Estimated income tax Income during the year KEWAJIBAN 43. GOVERNMENT GUARANTEES ON THE OBLIGATIONS OF COMMERCIAL BANKS Berdasarkan Keputusan Presiden Republik Indonesia No.15 tahun 2004 tentang pengakhiran tugas dan pembubaran Badan Penyehatan Perbankan Nasional (BPPN), dinyatakan dalam pasal 8 bahwa dengan diakhirinya tugas dan dibubarkannya BPPN, Program Penjaminan Pemerintah terhadap kewajiban pembayaran bank umum yang semula dilakukan oleh BPPN berdasarkan Keputusan Presiden Republik Indonesia No.26 tahun 1998 dan Keputusan Presiden Republik Indonesia No.27 tahun 1998, selanjutnya dilaksanakan oleh Menteri Keuangan melalui Unit Pelaksanaan Penjaminan Pemrintah (UP3) sebagaimana diatur oleh Keputusan Presiden Republik Indonesia No.17 tahun 2004, yang diatur lebih lanjut dengan Keputusan Menteri Keuangan No.84/KMK.06/2004 tanggal 27 Pebruari 2004 tentang Perubahan atas Keputusan Menteri Keuangan Republik Indonesia No.179/KMK.017/2000 tentang Syarat, Tatacara dan Ketentuan Pelaksanaan Jaminan Pemerintah terhadap Kewajiban Pembayaran Bank Umum. 164 Based on Article 8 of the Decision No.15 year 2004 of the President of the Republic of Indonesia regarding the termination of the role and winding-up of the Indonesian Bank Restructuring Agency (IBRA), the Government Guarantee Program on the obligations of domestic banks, which was originally handled by IBRA based on the Decisions of the President of the Republic of Indonesia No.26 year 1998 and No.27 year 1998, shall be handled by the Ministry of Finance, specifically by the Government Guarantee Implementation Unit (Unit Pelaksanaan Penjaminan Pemerintah/UP3) as provided in the Decision of the President of the Republic of Indonesia No.17 year 2004, which was further regulated by the Decision No.84/KMK.06/2004 dated February 27, 2004 of the Ministry of Finance regarding the Amandement of Decision No.179/KMK.017/2000 of the Ministry of Finance of the Term, Implementing Guidelines and Conditions of the Government Guarantee on the obligations of commercial banks.
716. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) 43. JAMINAN PEMERINTAH TERHADAP PEMBAYARAN BANK UMUM (lanjutan) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) KEWAJIBAN 43. GOVERNMENT GUARANTEES ON THE OBLIGATIONS OF COMMERCIAL BANKS (continued) Program Penjaminan Pemerintah melalui UP3 telah berakhir pada tanggal 22 September 2005, sebagaimana dinyatakan dalam Peraturan Menteri Keuangan Republik Indonesia No.68/PMK.05/2005 tanggal 10 Agustus 2005 tentang Perhitungan dan Pembayaran Premi Program Penjaminan Terhadap Pembayaran Bank Umum untuk periode 1 Juli sampai 21 September 2005. Sebagai pengganti UP3, Pemerintah telah membentuk Lembaga Independen yaitu Lembaga Penjaminan Simpanan (LPS). Berdasarkan Undang-Undang No.24 tanggal 22 September 2004 yang berlaku efektif sejak tanggal 22 September 2005, sebagaimana diubah dengan Peraturan Pemerintah Pengganti Undang-Undang Republik Indonesia No.3 (Perppu No.3/2008) tanggal 13 Oktober 2008, LPS dibentuk untuk menjamin kewajiban tertentu bank-bank umum berdasarkan program penjaminan yang berlaku, yang besaran nilai jaminannya dapat berubah jika memenuhi kriteria tertentu yang berlaku. Saat ini Bank adalah peserta dari program tersebut. The Guarantee Program by the Government through UP3 ended on September 22, 2005, as stated in Regulation No.68/PMK.05/2005 dated August 10, 2005 of the Ministry of Finance concerning the Calculation and Payment of Premium on Guarantee Program from Commercial Banks for the period July 1 to September 21, 2005. To replace UP3, the Government was formed an independent institution there is the Indonesia Deposit Insurance Corporation (Lembaga Penjaminan Simpanan/LPS). Based on Law No.24 dated September 22, 2004, which was effective on September 22, 2005 and subsequently amended by the Government Regulation-in-Lieu-of Law No.3 (Perppu No.3/2008) dated October 13, 2008, LPS was formed to guarantee certain liabilities of commercial banks under the applicable guarantee program, the amount of such guarantee is subject to change if the situation complies with certain valid criteria. The Bank is a participant of the program. Berdasarkan Peraturan Pemerintah Republik Indonesia No.66 tahun 2008 tanggal 13 Oktober 2008 mengenai Besarnya Nilai Simpanan yang Dijamin Lembaga Penjamin Simpanan, jumlah simpanan yang dijamin LPS adalah simpanan sampai dengan Rp2.000.000.000 untuk per nasabah per bank. Simpanan nasabah dijamin hanya jika suku bunganya sama dengan atau dibawah 4,50% pada tanggal 31 Desember 2020 (2019: 6,25%). Based on Government Regulation No.66 year 2008 dated October 13, 2008 regarding the Amount of Deposit Guarantee by the Indonesia Deposit Insurance Corporation, the amount of deposit covered by LPS is up to Rp2,000,000,000 per depositor per bank. Customer deposits are covered only if the rate of interest is equal to or below 4.50% as of December 31, 2020 (2019: 6.25%). Pada tanggal 13 Januari 2009, Pemerintah Republik Indonesia telah mengesahkan Perppu No.3/2008 menjadi Undang-Undang. On January 13, 2009, the Government of the Republic of Indonesia stipulated Perppu No.3/2008 to become a law. 165
717. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2020 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2020 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 44. DAMPAK PENERAPAN PSAK 71 DAN PSAK 73 44. EFFECT ON IMPLEMENTATION OF PSAK 71 AND PSAK 73 Sebagaimana dijelaskan dalam Catatan 2c, Bank telah menerapkan PSAK 71 dan PSAK 73 pada tanggal 1 Januari 2020, dampak atas transisi tersebut pada laporan posisi keuangan 1 Januari 2020 adalah sebagai berikut: As described in Note 2c, the Bank has adopted PSAK 71 and PSAK 73 as of January 1, 2020, the effect of this transistion to financial statements as of January 1, 2020 are as follows: Klasifikasi aset dan liabilitas keuangan Tabel berikut ini menunjukkan klasifikasi aset dan liabilitas keuangan menurut PSAK 55 dan klasifikasi baru aset dan liabilitas keuangan sesuai dengan PSAK 71 pada tanggal 1 Januari 2020. Classification of financial assets and liabilities The following table shows the classification of financial assets and liabilities according to PSAK 55 and the new classification of financial assets and liabilities in accordance with PSAK 71 on January 1, 2020. 31 Desember/December 31, 2019 Klasifikasi berdasarkan PSAK 55/ Classification based on PSAK 55 1 Januari/January 1, 2020 Nilai tercatat berdasarkan PSAK 55/ Carrying amount based on PSAK 55 Klasifikasi berdasarkan PSAK 71/ Classification based on PSAK 71 Nilai tercatat berdasarkan PSAK 71/ Carrying amount based on PSAK 71 Aset keuangan Financial assets Current accounts with Giro pada Bank Indonesia Kredit yang diberikan dan piutang/ Loans and receivables 904.193.545.030 Biaya perolehan yang diamortisasi/ Amortized cost Kredit yang diberikan dan piutang/ Loans and receivables 11.717.184.993 Biaya perolehan yang diamortisasi/ Amortized cost Giro pada bank lain 11.717.184.993 Kredit yang diberikan dan piutang/ Loans and receivables 3.153.501.650.457 Biaya perolehan yang diamortisasi/ Amortized cost 3.153.501.650.457 707.705.786.000 Biaya perolehan yang diamortisasi/ Amortized cost 707.705.786.000 Investment securities 7.725.336.678.747 Biaya perolehan yang diamortisasi/ Amortized cost 7.725.336.678.747 Loans and financing 904.193.545.030 Bank Indonesia Current accounts with Penempatan pada Bank Indonesia dan bank lain other banks Placements with Bank Indonesia and other banks Efek-efek untuk tujuan investasi Kredit yang diberikan Dimiliki hingga jatuh tempo/ Held to maturity Kredit yang diberikan dan piutang/ Loans and receivables 166
718. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2020 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2020 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 44. DAMPAK PENERAPAN PSAK 71 DAN PSAK 73 (lanjutan) 44. EFFECT ON IMPLEMENTATION OF PSAK 71 AND PSAK 73 (continued) Sebagaimana dijelaskan dalam Catatan 2c, Bank telah menerapkan PSAK 71 dan PSAK 73 pada tanggal 1 Januari 2020, dampak atas transisi tersebut pada laporan posisi keuangan 1 Januari 2020 adalah sebagai berikut: (lanjutan) Klasifikasi aset dan liabilitas keuangan Tabel berikut ini menunjukkan klasifikasi aset dan liabilitas keuangan menurut PSAK 55 dan klasifikasi baru aset dan liabilitas keuangan sesuai dengan PSAK 71 pada tanggal 1 Januari 2020. (lanjutan) 31 Desember/December 31, 2019 Klasifikasi berdasarkan PSAK 55/ Classification based on PSAK 55 As described in Note 2c, the Bank has adopted PSAK 71 and PSAK 73 as of January 1, 2020, the effect of this transistion to financial statements as of January 1, 2020 are as follows: (continued) Classification of financial assets and liabilities The following table shows the classification of financial assets and liabilities according to PSAK 55 and the new classification of financial assets and liabilities in accordance with PSAK 71 on January 1, 2020. (continued) 1 Januari/January 1, 2020 Nilai tercatat berdasarkan PSAK 55/ Carrying amount based on PSAK 55 Klasifikasi berdasarkan PSAK 71/ Classification based on PSAK 71 Nilai tercatat berdasarkan PSAK 71/ Carrying amount based on PSAK 71 Liabilitas keuangan Liabilitas segera Simpanan dari nasabah Simpanan dari bank lain Pinjaman yang diterima Financial liabilities Biaya perolehan yang diamortisasi/ Amortized cost Biaya perolehan yang diamortisasi/ Amortized cost Biaya perolehan yang diamortisasi/ Amortized cost Biaya perolehan yang diamortisasi/ Amortized cost 39.201.977.381 10.065.408.640.727 1.140.020.883.910 12.355.874.074 167 Biaya perolehan yang diamortisasi/ Amortized cost Biaya perolehan yang diamortisasi/ Amortized cost Biaya perolehan yang diamortisasi/ Amortized cost Biaya perolehan yang diamortisasi/ Amortized cost 39.201.977.381 Liabilities immediately payable 10.065.408.640.727 Deposits from customers 1.140.020.883.910 Deposits from other banks 12.355.874.074 Borrowings
719. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2020 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2020 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 44. DAMPAK PENERAPAN PSAK 71 DAN PSAK 73 (lanjutan) 44. EFFECT ON IMPLEMENTATION OF PSAK 71 AND PSAK 73 (continued) Dampak penerapan PSAK 71 dan PSAK 73 terhadap laporan keuangan Tabel berikut ini menggambarkan dampak atas penerapan PSAK 71 dan PSAK 73 pada laporan posisi keuangan pada tanggal 1 Januari 2020. Saldo sebelum penerapan PSAK 71 dan PSAK 73/ Balance before adoption of PSAK 71 and PSAK 73 ASET Kas Giro pada Bank Indonesia Giro pada bank lain - bersih Penempatan pada Bank Indonesia dan bank lain - bersih Efek-efek untuk tujuan investasi - bersih Kredit yang diberikan dan pembiayaan - bersih Aset tetap - bersih Aset takberwujud - bersih Aset hak guna - bersih Aset pajak tangguhan - bersih Aset lain-lain JUMLAH ASET Effect on implementation of PSAK 71 and PSAK 73 to financial statements The following table shows effect of implementation of PSAK 71 and PSAK 73 to statement of financial position as of January 1, 2020. Efek penyesuaian transisi penerapan PSAK 71/ Impact from transitional adjustment on implementation PSAK 71 358.896.056.477 904.193.545.030 11.717.184.993 (55.750.239) 3.153.401.650.457 707.617.410.238 8.249.984.662.473 171.343.823.427 6.035.720.874 15.020.631.385 74.769.442.020 13.652.980.127.374 (24.983.263.587) (3.693.483.954) (109.507.160.521) (138.239.658.301) 168 Efek penyesuaian transisi Saldo setelah penerapan PSAK penerapan PSAK 73/ Impact from 71 dan PSAK 73/ transitional Balance after adjustment on adoption of implementation PSAK 71 and PSAK 73 PSAK 73 27.724.190.281 (15.285.185.732) 12.439.004.549 358.896.056.477 904.193.545.030 11.661.434.754 3.128.418.386.870 703.923.926.284 8.140.477.501.952 171.343.823.427 6.035.720.874 27.724.190.281 15.020.631.385 59.484.256.288 13.527.179.473.622 ASSETS Cash Current accounts with Bank Indonesia Current accounts with other banks - net Placements with Bank Indonesia and other banks - net Investment securities - net Loans and financing - net Fixed assets - net Intangible assets - net Right of use assets - net Deferred tax assets - net Other assets TOTAL ASSETS
720. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2020 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2020 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 44. DAMPAK PENERAPAN PSAK 71 DAN PSAK 73 (lanjutan) 44. EFFECT ON IMPLEMENTATION OF PSAK 71 AND PSAK 73 (continued) Dampak penerapan PSAK 71 dan PSAK 73 terhadap laporan keuangan (lanjutan) Effect on implementation of PSAK 71 and PSAK 73 to financial statements (continued) Tabel berikut ini menggambarkan dampak atas penerapan PSAK 71 dan PSAK 73 pada laporan posisi keuangan pada tanggal 1 Januari 2020. (lanjutan) The following table shows effect of implementation of PSAK 71 and PSAK 73 to statement of financial position as of January 1, 2020. (continued) Saldo sebelum penerapan PSAK 71 dan PSAK 73/ Balance before adoption of PSAK 71 and PSAK 73 LIABILITAS DAN EKUITAS LIABILITAS Liabilitas segera Simpanan dari nasabah Simpanan dari bank lain Pinjaman yang diterima Utang pajak Liabilitas sewa Estimasi kerugian atas komitmen dan kontinjensi Liabilitas lain-lain JUMLAH LIABILITAS Efek penyesuaian transisi penerapan PSAK 71/ Impact from transitional adjustment on implementation PSAK 71 39.201.977.381 10.065.408.640.727 1.140.020.883.910 12.355.874.074 25.379.888.028 - - 90.998.657.907 11.373.365.922.027 5.031.660.272 5.031.660.272 169 Efek penyesuaian transisi Saldo setelah penerapan PSAK penerapan PSAK 73/ Impact from 71 dan PSAK 73/ transitional Balance after adjustment on adoption of implementation PSAK 71 and PSAK 73 PSAK 73 12.439.004.549 39.201.977.381 10.065.408.640.727 1.140.020.883.910 12.355.874.074 25.379.888.028 12.439.004.549 12.439.004.549 5.031.660.272 90.998.657.907 11.390.836.586.848 LIABILITIES AND EQUITY LIABILITIES Liabilities immediately payable Deposits from customers Deposits from other banks Borrowings Taxes payable Lease liabilities Estimated losses from commitments and contingencies Other liabilities TOTAL LIABILITIES
721. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2020 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2020 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 44. DAMPAK PENERAPAN PSAK 71 DAN PSAK 73 (lanjutan) 44. EFFECT ON IMPLEMENTATION OF PSAK 71 AND PSAK 73 (continued) Dampak penerapan PSAK 71 dan PSAK 73 terhadap laporan keuangan (lanjutan) Effect on implementation of PSAK 71 and PSAK 73 to financial statements (continued) Tabel berikut menyajikan dampak atas transisi dari "incurred loss approach" menjadi "kerugian kredit ekspektasian" untuk aset keuangan yang diukur pada biaya perolehan diamortisasi: The following summarizes the effect of transitioning from the "incurred loss approach" to the "expected credit loss" approach for financial assets measured at amortised cost: Cadangan kerugian penurunan nilai kolektif/ Collective impairment provision Cadangan kerugian penurunan nilai individual/ Individual impairment provision Jumlah/ Total Stage 1 Stage 2 Jumlah/ Total Stage 3 Kenaikan/ Increase Current accounts with Giro pada bank lain - - - 55.750.239 - - 55.750.239 55.750.239 Penempatan pada Bank Indonesia dan bank lain Efek-efek untuk tujuan investasi Kredit yang diberikan other banks Placements with Bank Indonesia - - - 24.983.263.587 - - 24.983.263.587 24.983.263.587 and other banks 88.375.762 - 88.375.762 3.781.859.716 - - 3.781.859.716 3.693.483.954 Investment securities 48.286.579.403 166.278.940.752 214.565.520.155 49.184.992.504 26.039.005.788 204.861.414.958 280.085.413.250 65.519.893.095 Loans 170
722. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 45. NEW PROSPECTIVE ACCOUNTING STANDARDS 45. STANDAR AKUNTANSI BARU Berikut ini ikhtisar Pernyataan Standar Akuntansi Keuangan (PSAK) yang diterbitkan oleh Dewan Standar Akuntansi Keuangan yang relevan untuk Bank, namun belum berlaku efektif untuk laporan keuangan yang berakhir pada tanggal 31 Desember 2021: The following summarizes the Statement of Financial Accounting Standards (PSAK) which were issued by the Financial Accounting Standards Board and are relevant to the Bank, but is not yet effective for financial statements ended December 31, 2021: Mulai efektif pada atau setelah 1 Januari 2022 Amendemen PSAK 22, “Kombinasi Bisnis tentang Referensi ke Kerangka Konseptual”. Amendemen ini mengklarifikasi interaksi antara PSAK 22, PSAK 57, ISAK 30 dan Kerangka Konseptual Pelaporan Keuangan. Effective beginning on or after 1 January 2022 Amendment to PSAK 22, “Business Combinations concerning Reference to Conceptual Frameworks”. This amendment clarifies the interaction between PSAK 22, PSAK 57, ISAK 30 and the Conceptual Framework for Financial Reporting. Amendemen PSAK 57, “Provisi, Liabilitas Kontinjensi, dan Aset Kontinjensi tentang Kontrak Memberatkan - Biaya Memenuhi Kontrak”. Amendemen ini mengklarifikasi biaya untuk memenuhi suatu kontrak dalam kaitannya dalam menentukan apakah suatu kontrak merupakan kontrak memberatkan. Amendments to PSAK 57, “Provisions, Contingent Liabilities, and Contingent Assets on Onerous Contracts Cost of Fulfilling Contracts”. This amendment clarifies the cost of fulfilling a contract in relation to determining whether a contract is a burdensome contract. Penyesuaian Tahunan 2020 - PSAK 71, “Instrumen Keuangan - Imbalan dalam pengujian “10 per sen” untuk penghentian pengakuan liabilitas keuangan”. Amandemen tersebut mengklarifikasi biaya yang termasuk dalam entitas ketika menilai apakah persyaratan liabilitas keuangan baru atau yang dimodifikasi secara substansial berbeda dari persyaratan liabilitas keuangan asli. Annual Adjustment 2020 - PSAK 71, “Financial Instruments - Benefit in the “10 per cent” test for derecognition of financial liabilities”. The amendments clarify the costs included in the entity when assessing whether the terms of a new or modified financial liability differ substantially from the terms of the original financial liability. Berlaku efektif pada atau setelah tanggal 1 Januari 2023: Amendemen PSAK 1, “Penyajian Laporan Keuangan tentang Klasifikasi Liabilitas sebagai Jangka Pendek atau Jangka Panjang”, penerapan lebih awal diizinkan. Amandemen menentukan persyaratan untuk mengklasifikasikan kewajiban sebagai lancar atau tidak lancar. Effective on or after January 1, 2023: Berlaku efektif pada atau setelah tanggal 1 Januari 2025: PSAK 74, “Kontrak Asuransi”, yang diadopsi dari IFRS 17, penerapan dini diperkenankan untuk entitas yang juga telah menerapkan PSAK 71 dan PSAK 72. Effective on or after January 1, 2025: Saat ini Bank sedang mengevaluasi dan belum menetapkan dampak dari penerapan standar tersebut serta pengaruhnya pada laporan keuangan Bank. The Bank is currently evaluating the above standards and has not yet determined the impact of these standard on the financial statement of the Bank. 171 Amendment to PSAK 1, “Presentation of Financial Statements concerning Classification of Liabilities as ShortTerm or Long-Term”, earlier application is permitted. The amendments specify the requirement to classify liabilities as current or non-current. PSAK 74, “Insurance Contracts”, adopted from IFRS 17, early application is permitted for entities that have also applied PSAK 71 and PSAK 72.
723. The original financial statements included herein are in the Indonesian language PT BANK PEMBANGUNAN DAERAH DAERAH ISTIMEWA YOGYAKARTA CATATAN ATAS LAPORAN KEUANGAN 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut (Disajikan dalam Rupiah, kecuali dinyatakan lain) NOTES TO THE FINANCIAL STATEMENTS December 31, 2021 and for the year then ended (Expressed in Rupiah, unless otherwise stated) 46. EVENT AFTER THE REPORTING PERIOD 46. PERISTIWA SETELAH PERIODE PELAPORAN Pada periode tanggal 1 Januari 2022 sampai dengan 25 Februari 2022, Pemerintah Daerah Daerah Istimewa Yogyakarta, Pemerintah Kota Yogyakarta, Pemerintah Kabupaten Sleman, Kabupaten Bantul, Kabupaten Gunungkidul dan Pemerintah Kabupaten Kulon Progo melakukan setoran modal masing-masing sebesar Rp173.675.000.000, Rp30.000.000.000, Rp15.000.000.000, Rp14.200.000.000, Rp13.667.000.000 dan Rp 20.000.000.000. In the period from January 1, 2022 to February 25, 2022, the Special Regional Government of Yogyakarta, Yogyakarta City Government, The Government of Sleman Regency, Bantul Regency, Gunungkidul Regency and Kulon Progo Regency Government made capital deposits of Rp173,675,000,000, Rp30,000,000,000, Rp15,000,000,000, Rp14,200,000,000, Rp13,667,000,000 and Rp 20,000,000,000. Berdasarkan Keputusan Rapat Dewan Komisaris tanggal 25 Februari 2022, seluruh dana setoran modal akan diputuskan dalam Rapat Umum Pemegang Saham Tahunan dan Rapat Umum Pemegang Saham Luar Biasa dengan mengacu pada Peraturan Pemerintah No.54 Tahun 2017 bab 4 mengenai Modal Badan Usaha Milik Daerah pasal 24, sehingga komposisi modal pemegang saham menjadi sebagai berikut: Based on Board of Commissioners Decision Meeting on February 25, 2022, that all capital deposit funds will be decided at the Annual General Meeting of Shareholders and the Extraordinary General Meeting of Shareholders which refers to Government Regulation No.54 Years 2017 chapter 4 about Regionally-Owned Enterprises Capital article 24, so that the composition of the shareholders is as follows: Decided at the Extraordinary General Meeting of Shareholders Diputuskan dalam Rapat Umum Pemegang Saham Luar Biasa Pemegang Saham Jumlah saham/ Number of shares Jumlah modal Total paid-in Pemerintah Daerah Daerah Istimewa Yogyakarta 1.081.175 1.081.175.000.000 Pemerintah Kota/Kabupaten: Kota Yogyakarta Kabupaten Sleman Kabupaten Bantul Kabupaten Kulon Progo Kabupaten Gunungkidul Jumlah*) 284.625 282.513 171.241 154.300 134.967 2.108.821 284.625.000.000 282.513.000.000 171.241.000.000 154.300.000.000 134.967.000.000 2.108.821.000.000 Catatan: *) Shareholder Government of Daerah Istimewa Yogyakarta Government of Municipalities /Regencies: Yogyakarta Municipality Sleman Regency Bantul Regency Kulon Progo Regency Gunungkidul Regency Total *) Noted: Komposisi Modal Pemegang Saham ini efektif setelah dicatat dalam administrasi pengawasan Otoritas Jasa Keuangan. 172 *) This composition of shareholders capital is effective after being recorded in the administrative supervision of the Financial Services Authority
724. Laporan Tahunan 2021 Annual Report PT Bank BPD DIY Kantor Pusat BPD DIY Jl . Tentara Pelajar No 7 Yogyakarta, Indonesia Telp : (0274) 561 614 (Hunting) Fax : (0274) 562 303 Email : humas@bpddiy.co.id www.bpddiy.co.id