BRISyariah Laporan Tahunan 2015
258
The original financial statements included herein are in the Indonesian language.
PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS
As of December 31, 2015 and for the Year Then Ended
Expressed in millions of Rupiah, unless otherwise stated
86
37. INFORMASI MENGENAI TRANSAKSI DENGAN PIHAK BERELASI lanjutan
37. INFORMATION ON TRANSACTIONS WITH RELATED PARTIES continued
a. Jenis hubungan dan unsur transaksi berelasi lanjutan
a. Type of relationships and related parties transactions continued
Pihak-pihak berelasi secara entitas danatau manajemen lanjutan:
Related parties from the entity level andor management are continued:
Pihak berelasi Related parties
Sifat dari hubungan Nature of relationship
Sifat dari transaksi Nature of transaction
PT Hutama Karya Persero Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Giro wadiah Wadiah demand deposits
Perum Bulog Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah Mudharabah time deposits
PT DOK Perkapalan Kodja Bahari Persero
Hubungan pengendalian melalui Pemerintah Pusat RIControl
relationship through the Central Government of the Republic of
Indonesia Giro wadiah
Wadiah demand deposits
PT Telekomunikasi Seluler Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Giro wadiah Wadiah demand deposits
PT Jaminan Pembiayaan Askrindo Syariah
Hubungan pengendalian melalui Pemerintah Pusat RIControl
relationship through the Central Government of the Republic of
Indonesia Giro wadiah, deposito mudharabah
Wadiah demand deposits, mudharabah time deposits
PT Wijaya Karya Realty Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Giro wadiah Wadiah demand deposits
PT Jasa Raharja Persero Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah Mudharabah time deposits
PT Bukit Asam Persero Tbk Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah Mudharabah time deposits
BRISyariah 2015 Annual Report
259
The original financial statements included herein are in the Indonesian language.
PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS
As of December 31, 2015 and for the Year Then Ended
Expressed in millions of Rupiah, unless otherwise stated
87
37. INFORMASI MENGENAI TRANSAKSI DENGAN PIHAK BERELASI lanjutan
37. INFORMATION ON TRANSACTIONS WITH RELATED PARTIES continued
a. Jenis hubungan dan unsur transaksi berelasi lanjutan
a. Type of relationships and related parties transactions continued
Pihak-pihak berelasi secara entitas danatau manajemen lanjutan:
Related parties from the entity level andor management are continued:
Pihak berelasi Related parties
Sifat dari hubungan Nature of relationship
Sifat dari transaksi Nature of transaction
Perum Percetakan Uang Republik Indonesia
Hubungan pengendalian melalui Pemerintah Pusat RIControl
relationship through the Central Government of the Republic of
Indonesia Deposito mudharabah
Mudharabah time deposits
PT Semen Baturaja Persero Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah Mudharabah time deposits
PT Timah Persero Tbk Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah Mudharabah time deposits
PT Angkasa Pura II Persero Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah Mudharabah time deposits
PT Jakarta Industrial Estate Pulogadung Persero
Hubungan pengendalian melalui Pemerintah Pusat RIControl
relationship through the Central Government of the Republic of
Indonesia Deposito mudharabah
Mudharabah time deposits
PT Semen Gresik Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah Mudharabah time deposits
Perum DAMRI Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Piutang murabahah, pembiayaan musyarakah, aset yang diperoleh untuk ijarah, giro wadiah
Murabahah receivable, musyarakah financing, assets acquired for ijarah, wadiah demand
deposits PT Sarana Multigriya Finansial
Persero Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Pinjaman yang diterima Fund borrowing
PT BNI Life Insurance Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah, giro wadiah Mudharabah time deposits, wadiah demand
deposits
BRISyariah Laporan Tahunan 2015
260
The original financial statements included herein are in the Indonesian language.
PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS
As of December 31, 2015 and for the Year Then Ended
Expressed in millions of Rupiah, unless otherwise stated
88
37. INFORMASI MENGENAI TRANSAKSI DENGAN PIHAK BERELASI lanjutan
37. INFORMATION ON TRANSACTIONS WITH RELATED PARTIES continued
a. Jenis hubungan dan unsur transaksi berelasi lanjutan
a. Type of relationships and related parties transactions continued
Pihak-pihak berelasi secara entitas danatau manajemen lanjutan:
Related parties from the entity level andor management are continued:
Pihak berelasi Related parties
Sifat dari hubungan Nature of relationship
Sifat dari transaksi Nature of transaction
PT AXA Mandiri Financial Services Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah Mudharabah time deposits
PT Mandiri AXA General Insurance Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah Mudharabah time deposits
PT Satkomindo Mediyasa Hubungan melalui Dana Pensiun BRI
Relationship through Pension Funds of BRI
Giro wadiah Wadiah demand deposits
PT Bringin Karya Sejahtera Hubungan melalui Dana Pensiun BRI
Relationship through Pension Funds of BRI
Piutang murabahah, giro wadiah Murabahah receivable, wadiah demand
deposits Karyawan Kunci Key Employees
Hubungan pengendalian kegiatan Bank Control relationship on Bank’s
activities Piutang murabahah, pinjaman qardh, tabungan
wadiah, tabungan mudharabah, deposito mudharabah
Murabahah receivable, funds of qardh, wadiah savings deposits, mudharabah savings
deposits, mudharabah time deposits PT Semen Tonasa
Hubungan pengendalian melalui Pemerintah Pusat RIControl
relationship through the Central Government of the Republic of
Indonesia Deposito mudharabah
Mudharabah time deposits
PT Rekayasa Engineering Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Giro wadiah Wadiah demand deposits
PT Inti Konten Indonesia Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Pinjaman qardh, pembiayaan musyarakah, giro wadiah Funds of qardh,
musyarakah financing, wadiah demand deposits Dana Pensiun Lembaga Keuangan
Bringin Jiwa Sejahtera Hubungan melalui Dana Pensiun BRI
Relationship through Pension Funds of BRI
Deposito mudharabah Mudharabah time deposits
BRISyariah 2015 Annual Report
261
The original financial statements included herein are in the Indonesian language.
PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS
As of December 31, 2015 and for the Year Then Ended
Expressed in millions of Rupiah, unless otherwise stated
89
37. INFORMASI MENGENAI TRANSAKSI DENGAN PIHAK BERELASI lanjutan
37. INFORMATION ON TRANSACTIONS WITH RELATED PARTIES continued
a. Jenis hubungan dan unsur transaksi berelasi lanjutan
a. Type of relationships and related parties transactions continued
Pihak-pihak berelasi secara entitas danatau manajemen lanjutan:
Related parties from the entity level andor management are continued:
Pihak berelasi Related parties
Sifat dari hubungan Nature of relationship
Sifat dari transaksi Nature of transaction
PT Bank Rakyat Indonesia Agroniaga Tbk
Hubungan pengendalian melalui entitas indukControl relationship through parent
company Sertifikat Investasi Mudharabah Antarbank
SIMA Interbank Mudharabah Investment Certificate
SIMA PT Perkebunan Nusantara VII
Persero Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Giro wadiah, aset yang diperoleh untuk ijarah Wadiah demand deposits, assets acquired for
ijarah PT Bringin Gigantara
Hubungan melalui Dana Pensiun BRI Relationship through Pension Funds
of BRI Piutang murabahah, giro wadiah
Murabahah receivable, wadiah demand deposits
Yayasan Baitul Maal BRI Hubungan melalui Dana Pensiun BRI
Relationship through Pension Funds of BRI
Giro wadiah, tabungan mudharabah, deposito mudharabah
Wadiah demand deposits, mudharabah saving deposits, mudharabah time deposits
PT Bank Syariah Mandiri Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Sertifikat Investasi Mudharabah Antarbank SIMA
Interbank Mudharabah Investment Certificate SIMA
PT Bank Tabungan Negara Persero, Tbk
Divisi UUS Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah Mudharabah time deposits
PT PANN Multi Finance Persero Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah Mudharabah time deposits
b. Transaksi pihak-pihak berelasi b. Transaction with related parties
Dalam kegiatan perbankan, Bank melakukan transaksi dengan pihak-pihak berelasi sebagai
berikut: For banking activities, the Bank has performed
the following transactions with related parties:
31 Desember 2015 31 Desember 2014 December 31, 2015 December 31, 2014
Aset Assets
Giro dan penempatan Current accounts and placements
pada bank lain Catatan 4 with other banks Note 4
Entitas induk 89.212
49.896 Parent company
Entitas dan lembaga Pemerintah 949
935 Government entities and institutions
90.161 50.831
BRISyariah Laporan Tahunan 2015
262
The original financial statements included herein are in the Indonesian language.
PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS
As of December 31, 2015 and for the Year Then Ended
Expressed in millions of Rupiah, unless otherwise stated
90
37. INFORMASI MENGENAI TRANSAKSI DENGAN PIHAK BERELASI lanjutan
37. INFORMATION ON TRANSACTIONS WITH RELATED PARTIES continued
b. Transaksi pihak-pihak berelasi lanjutan b. Transaction with related parties continued
Dalam kegiatan perbankan, Bank melakukan transaksi dengan pihak-pihak berelasi sebagai
berikut lanjutan: For banking activities, the Bank has performed
the following transactions with related parties continued:
31 Desember 2015 31 Desember 2014 December 31, 2015 December 31, 2014
Aset lanjutan Assets continued
Investasi pada surat berharga Investments in marketable securities
Catatan 5 Note 5
Entitas dan lembaga Pemerintah 2.134.317
621.468 Government entities and institutions
Piutang murabahah Catatan 6 Murabahah receivables Note 6
Entitas dan lembaga Pemerintah 404
23.235 Government entities and institutions
Karyawan kunci 10.100
15.001 Key employees
Hubungan melalui Dana Pensiun Relationship through Pension Funds
BRI -
1.307 of BRI
10.504 39.543
Pinjaman qardh Catatan 7 Funds of qardh Note 7
Entitas dan lembaga Pemerintah 4.332
4.710 Government entities and institutions
Karyawan kunci 66
- Key employees
4.398 4.710
Pembiayaan musyarakah Catatan 9 Musyarakah financing Note 9
Entitas dan lembaga Pemerintah 41.371
5.131 Government entities and institutions
Aset yang diperoleh untuk ijarah Catatan 10
Assets acquired for ijarah Note 10 Entitas dan lembaga Pemerintah
210.131 212.190
Government entities and institutions Aset lain-lain Catatan 12
Other assets Note 12 Entitas induk
4.311 4.090
Parent company
Jumlah aset dari pihak-pihak berelasi
2.495.193 937.963
Total assets from related parties Jumlah aset
24.230.247 20.341.033
Total assets Persentase jumlah aset dari
pihak-pihak berelasi terhadap Percentage of total assets from
jumlah aset 10,30
4,61 related parties to total assets
Liabilitas Liabilities
Giro wadiah Catatan 15 Wadiah demand deposits Note 15
Entitas dan lembaga Pemerintah 4.821
3.536 Government entities and institutions
Hubungan melalui Dana Pensiun Relationship through Pension Funds
BRI 6.422
3.876 of BRI
Hubungan dengan Management relations with
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
Persero Tbk 4.890
5.162 Persero Tbk
16.133 12.574
BRISyariah 2015 Annual Report
263
The original financial statements included herein are in the Indonesian language.
PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS
As of December 31, 2015 and for the Year Then Ended
Expressed in millions of Rupiah, unless otherwise stated
91
37. INFORMASI MENGENAI TRANSAKSI DENGAN PIHAK BERELASI lanjutan
37. INFORMATION ON TRANSACTIONS WITH RELATED PARTIES continued
b. Transaksi pihak-pihak berelasi lanjutan b. Transaction with related parties continued
Dalam kegiatan perbankan, Bank melakukan transaksi dengan pihak-pihak berelasi sebagai
berikut lanjutan: For banking activities, the Bank has performed
the following transactions with related parties continued:
31 Desember 2015 31 Desember 2014 December 31, 2015 December 31, 2014
Liabilitas lanjutan Liabilities continued
Tabungan wadiah Catatan 16 Wadiah savings deposits Note 16
Hubungan dengan Management relations with
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
Persero Tbk 853
2.454 Persero Tbk
Karyawan kunci 2.517
2.284 Key employees
3.370 4.738
Simpanan dari bank lain Catatan 17 Deposits from other banks Note 17
Entitas induk 35.000
450.000 Parent company
Entitas dan lembaga Pemerintah 441.355
100.000 Government entities and institutions
476.355 550.000
Pinjaman yang diterima Catatan 18 Fund Borrowing Note 18
PT Sarana Multigriya Finansial Persero
100.000 100.000 PT Sarana Multigriya Finansial Persero
Jumlah liabilitas dari pihak-pihak berelasi
595.858 667.312
Total liabilities from related parties Jumlah liabilitas
6.421.537 5.599.727
Total liabilities Persentase jumlah liabilitas
dari pihak-pihak berelasi Percentage of total liabilities from
terhadap jumlah liabilitas 9,28
11,92 related parties to total liabilities
Dana Syirkah Temporer Temporary Syirkah Funds
Deposito mudharabah Catatan 22a Mudharabah time deposits Note 22a
Entitas dan lembaga Pemerintah 28.041
33.550 Government entities and institutions
Hubungan melalui Dana Pensiun Relationship through Pension Funds
BRI 32.733
64.892 of BRI
Hubungan dengan Management relations with
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
Persero Tbk 33.529
8.100 Persero Tbk
Karyawan kunci 6.755
14.639 Key employees
Jumlah dana syirkah temporer Total temporary syirkah funds
dari pihak-pihak berelasi 101.058
121.181 from related parties
Jumlah dana syirkah temporer 15.468.898
13.026.816 Total temporary syirkah funds
Persentase jumlah dana syirkah temporer dari pihak-pihak berelasi
Percentage of total temporary syirkah terhadap jumlah dana syirkah
funds from related parties to temporer
0,65 0,93
total temporary syirkah funds
BRISyariah Laporan Tahunan 2015
264
The original financial statements included herein are in the Indonesian language.
PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2015 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS
As of December 31, 2015 and for the Year Then Ended
Expressed in millions of Rupiah, unless otherwise stated
92
38. MANAJEMEN RISIKO 38. RISK MANAGEMENT
Bank dalam menjalankan usahanya senantiasa dihadapkan pada berbagai risiko. Seiring dengan
berkembangnya bisnis Bank, risiko yang dihadapi Bank menjadi semakin kompleks. Bank dituntut
untuk mampu menerapkan manajemen risiko yang handal
agar dapat
beradaptasi dengan
kompleksitas kegiatan usaha tersebut. Prinsip- prinsip manajemen risiko yang diterapkan harus
dapat mendukung Bank untuk lebih berhati-hati seiring dengan perkembangan kegiatan usaha dan
operasional perbankan yang sangat pesat. The Bank’s in business is constantly exposed to
various risks. Along with the development of the Banks business, risks faced by the Bank became
increasingly complex. Bank is required to implement a reliable risk management in order to
adapt to the complexity of the business. The principles of risk management practices should be
used to support the Bank in the development of business activities and banking operations very
rapidly.
a. Risiko Pembiayaan a. Financing Risk
Risiko pembiayaan adalah risiko akibat kegagalan nasabah atau pihak lain dalam
memenuhi kewajiban kepada Bank sesuai dengan perjanjian yang disepakati.
Financing risk is the risk of the failure of customers or other parties to fulfill their
obligations to the Bank in accordance with the agreed contract.
Upaya yang dilakukan Bank untuk mengurangi eksposur risiko pembiayaan, diantaranya
melalui berbagai langkah mitigasi risiko pembiayaan dengan menggunakan sejumlah
teknik seperti agunan dan jaminan pihak ketiga untuk mengurangi dampak risiko. Teknik
mitigasi risiko pembiayaan memungkinkan Bank untuk terlindungi dari terjadinya
pemburukan kualitas pembiayaan. Efforts are made to reduce the Banks
exposure to financing risk, such as through a variety of measures of financing risk mitigation
by using a number of techniques such as collateral and third party guarantees to reduce
the risks. Financing risk mitigation techniques enable the Bank to be protected against the
deterioration of the quality of financing. Tindakan yang diambil oleh Bank untuk
meminimalkan risiko pembiayaan diantaranya sebagai berikut:
The actions taken by the Bank to minimize the financing risk include the following:
1 Melakukan analisa terhadap permohonan pembiayaan dari calon nasabah.
1 Conducting an analysis of funding requests from prospective customers.
2 Melakukan review terhadap kebijakan pembiayaan dan prosedur operasi standar
untuk setiap segmen pembiayaan. 2 Reviewing the financial policies and
standard operating procedures for each segment of the financing.
3 Mengembangkan loan originating system untuk pembiayaan mikro dan konsumen
sebagai alat yang membantu untuk mengurangi risiko pembiayaan.
3 Developing loan originating system for microfinance and consumer financing as a
tool to helps reducing the financing risk. 4 Menetapkan target market nasabah dalam
rangka mengantisipasi terjadinya Non- Performing Financing NPF.
4 Defining the customers market target in order to anticipate the occurrence of Non-
Performing Financing NPF. 5 Melakukan analisa portofolio terhadap
pembiayaan yang
diberikan baik
berdasarkan segmen bisnis maupun sektor industri.
5 Conducting a portfolio analysis of the financing provided both by business and
industry segments. 6 Menentukan Batas Maksimum Penyaluran
Dana internal. 6 Defining internal Disbursement Limit.
7 Melakukan analisa dampak terhadap pembiayaan Bank akibat terjadinya
penurunan harga
komoditas dan
penurunan ekspor. 7 Analyzing the impact on Bank’s financing
due to lower commodity prices and a decline in exports.
