Monitor the establishment of work partnerships by bank bjb and

Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 331 Consolidated Financial Statements Penerapan Program APU dan PPT Tahun 2013 1. Melakukan pemantauan terhadap transaksi-transaksi Keuangan untuk dilakukan analisa lebih mendalam terhadap potensi terjadinya Transaksi Keuangan Mencurigakan. 2. Melakukan pemantauan terhadap transaksi-transaksi keuangan tunai dengan batas tertentu untuk dilakukan pelaporan kepada PPATK. 3. Melakukan koordinasi penyampaian laporan dengan unit kerja lain terhadap penyampaian Laporan Transaksi Keuangan Mencurigakan LTKM serta Laporan Transaksi Keuangan Tunai LTKT yang wajib dilaporkan kepada PPATK. 4. Melakukan Pemeliharaan dan pemantauan terhadap profile nasabah dengan daftar-daftar subjek yang wajib dipantau yang dikeluarkan oleh otoritas yang berwenang baik nasional maupun internasional, 5. Melakukan pemantauan terhadap nasabah yang dijadikan Tersangka atau Terdakwa suatu tindak pidana oleh pihak yang berwenang baik dari media massa maupun berdasarkan informasi lainnya dari sumber resmi. 6. Melakukan kegiatan Pemantauan terhadap pelaksanaan Pengkinian Data Nasabah oleh seluruh unit kerja. 7. Melakukan pemantauan pelaksanaan pembukaan hubungan usaha bank bjb dengan bank koresponden dari aspek APU-PPT. 8. Melakukan pengkajian melalui masukan atau pendapat terhadap aktivitas-aktivitas maupun produk-produk baru perbankan yang berkaitan erat dengan kewajiban penerapan program APU-PPT sebelum aktivitas dan produk tersebut dijalankan. 9. Melaksanakan kegiatan sosialisasi melalui pendidikan dan pelatihan APUPPT terhadap karyawan bank bjb diantaranya pendidikan untuk frontliner, calon pegawai, Manajer Operasional, Pemimpin KCP. Tujuan dari pendidikan adalah untuk meningkatkan pemahaman atas penerapan program APUPPT di unit kerja terkait, dan meningkatkan pemahaman atas risiko pencucian uang dan pendanaan terorisme. 10. Melakukan koordinasi dan pemantauan terhadap pelaksanaan kebijakan program APU dan PPT dengan unit kerja terkait yang berhubungan dengan Nasabah. Implementasi AMLKYC 2013 1. Melakukan Pemeliharaan dan Pemantauan terhadap Daftar Database subjek yang wajib dipantau yang dikeluarkan oleh pihak yang berwenang. 2. Melakukan Pemantauan terhadap Tersangka atau Terdakwa Suatu Tindak Pidana. 3. Melakukan Pemantauan terhadap Kegiatan Pengkinian Data Nasabah. 4. Melakukan Pemantauan terhadap Transaksi Keuangan Tunai CTR. 5. Melakukan Pemantauan terhadap Transaksi Keuangan Mencurigakan STR. 6. Melakukan Pemantauan Pelaksanaan Ketentuan APUPPT KYC AML-CFT pada Correspondent Banking. The Implementation of AML and PTF in 2013 1. Monitor financial transactions for more in-depth analysis towards the occurrence of potential suspicious transactions. 2. Monitor the financial transactions in cash in a certain limit and conduct reporting to INTRAC. 3. Coordinate the delivery of reports with other work units on the submission of Suspicious Transaction Reports STR and Cash Transaction Reports CTR which must be reported to the INTRAC. 4. Conduct maintenance and monitoring of the customer profile with list the subject that must be monitored issued by competent authorities both nationally and internationally. 5. Monitor the customer who becomes suspect or has been accused of a crime by the authorities based on mass media or based on other information from official sources. 6. Monitor the implementation of the Customer Data updating activities by all units.

7. Monitor the establishment of work partnerships by bank bjb and

the corresponding Banks with the aspects of AML - PTF. 8. Conduct assessments through the inputs or opinions on the new activities and banking products that are closely related to the application of AML-PTF before the activity and the product is operated. 9. The purpose of education is to increase understanding on the implementation of the AMLPTF program in related work units, and increase understanding of the risks of money laundering and terrorism financing. 10. Coordinate and monitor the implementation of the policies in the AMLPTF program with related work units associated with the Customer. AMLKYC Implementation 1. Perform maintenance and monitoring of the ListDatabase of subjects that must be monitored which are issued by the authorities. 2. Conduct monitoring on the Suspect or the Accused of a Crime 3. Conduct Monitoring of Updating of Customer Data Activity 4. Conduct Monitoring of Cash Transactions CTR 5. Conduct monitoring of Suspicious Transactions STR 6. Monitoring the implementation of APUPPT KYCAML-CFT provisions on Correspondent Banking. bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 332 Peraturan yang Mempunyai Dampak Signifikan Terhadap Bank Tahun 2013 1. Sepanjang tahun 2013, Bank Indonesia telah menerbitkan sejumlah aturan perbankan yang mempengaruhi kinerja bank bjb secara langsung maupun tidak langsung. Adanya Peraturan Bank Indonesia nomor 1426PBI2012 tanggal 27 Desember 2012 tentang Kegiatan Usaha dan Jaringan Kantor Berdasarkan Modal Inti yang mulai diimplementasikan oleh perbankan sejak awal tahun 2013 telah mendorong bank bjb untuk memperkuat modal intinya dalam mendukung operasional bank. Hal tersebut pun didukung penuh oleh seluruh pemegang saham, terbukti dengan diturunkannya Dividen Payout Ratio dari 62,5 menjadi 56 sehingga modal inti bank bjb tahun 2013 sebesar Rp 5,43 triliun dan masuk dalam kategori BUKU 3. Aturan lain yang juga mempengaruhi bank bjb yaitu adanya ketentuan baru tentang Loan To Value LTV Financing To Value FTV untuk Kredit Pemilikan Properti dan Kredit Konsumsi Beragun Properti yang tertuang dalam Surat Edaran Eksternal Bank Indonesia No. 1540DKMP tanggal 24 September 2013. Ketentuan ini berlaku untuk KreditPembiayaan Pemilikan Properti KPPKPP iB, meliputi KPRKPR iB, KPRSKPRS iB, KPRukan KPRukan iB, dan KPRukoKPRuko iB; dan KreditPembiayaan Konsumsi Beragun Properti KKBPKKBP iB. Dengan adanya ketentuan baru tentang LTV tersebut, bank bjb telah melakukan penyesuaianreview terhadap ketentuan-ketentuan internal terkait produk bjb KPR Mortgage. 2. Surat Edaran Ekstern Nomor 1540DKMP tanggal 24 September 2013 perihal Penerapan Manajemen Risiko pada Bank yang Melakukan Pemberian Kredit atau Pembiayaan Pemilikan Properti, Kredit atau Pembiayaan Konsumsi Beragun Properti, dan Kredit atau Pembiayaan Kendaraan Bermotor Berlaku: 30 September 2013 Dengan adanya surat edaran Bank Indonesia, perusahaan wajib untuk melakukan penyesuaian ketentuan internal bank dengan surat edaran Bank Indonesia. Surat edaran Bank Indonesia ini juga berdampak pada penilaian risiko pemberian pembiayaan kepemilikan properti oleh perusahaan. 3. Peraturan Bank Indonesia PBI tentang Prinsip Kehati-hatian dalam Kegiatan Penyertaan Modal mengatur kembali kegiatan penyertaan modal, yang merupakan salah satu bagian dari kegiatan penanaman dana Bank, antara lain persyaratan umum berupa persyaratan tingkat kesehatan sebelum Bank dapat melakukan penyertaan modal, dan jumlah maksimum penyertaan modal yang dapat dilakukan sesuai dengan kapasitas permodalan yang dimilikinya. KEPATUHAN COMPLIANCE Regulations That Have a Significant Impact on the Bank in 2013 1. Throughout the year 2013, Bank Indonesia has issued a number of rules that affect the performance of bank bjb directly or indirectly. The presence of Bank Indonesia Regulation number 1426PBI2012 dated December 27, 2012 on Business Activities and Office Network Based on Core Capital which started to be implemented by banks since the beginning of 2013 has prompted bank bjb to strengthen its core capital to support the Bank’s operations. This was fully supported by all shareholders, as evidenced by the decrease of Dividend Payout Ratio of 62.5 to 56 thus bank bjb’s core capital in 2013 amounted Rp 5.43 trillion in the category of BOOK 3. Another regulation that also affects bank bjb is the new provision on Loan to Value LTVFinancing to Value FTV for property loans and consumer loans with property assets as collateral contained in the External Circular Letter of Bank Indonesia No. 1540DKMP dated September 24, 2013. This provision applies to Credit Financing of Property Ownership KPP KPP iB, including property loans for houses conventional KPR or the KPR iB, property loans for flats KPRS KPRS iB, property loans for office houses KPRukan KPRukan iB, property loans for shop-houses KPRuko KPRuko iB, and consumer loans financing with property assets as collateral KKBP KKBP iB. With the new provision on LTV, bank bjb adjusted reviewed our internal provisions related to our product, bjb KPR Mortgage. 2. External Circular No. 1540DKMP dated September 24, 2013 concerning the Application of Risk Management for Banks Conducting Lending or Financing Property Ownership, Consumer Credit or Financing with Property Assets as Collateral and Motor Vehicle Credit or Financing, which was valid until September 30, 2013 With the circular letter of Bank Indonesia, the company was obliged to make adjustments on the Bank’s internal regulations. The Bank Indonesia circular letter also provided an impact on the risk assessment of the property loans or financing of the Company. 3. Bank Indonesia Regulation PBI on the Precautionary Principle in Capital Investment Activities, which regulates the activities of capital investment, which is a part of the Bank’s investment activities, among others, regulating the general requirements such as the health level required for the Bank to conduct capital investment, and the maximum number of capital investment that can be conducted in accordance to the capacity of the Bank’s capital. Kriteria ARA No. V.16 Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 333 Consolidated Financial Statements Pengaturan dalam PBI ini juga memberikan peluang bagi bank untuk dapat melakukan divestasi penyertaan modal atas inisiatif sendiri dengan memenuhi beberapa persyaratan tertentu, disamping divestasi penyertaan modal yang diwajibkan karena ketentuan. Dampaknya meningkatnya prinsip kehati-hatian bank dalam melakukan penyertaan modal, dan kesehatan bank dapat dijaga. Namun demikian bank berupaya melakukan penambahan modal salah satunya melalui right issued. Transaksi yang Mengandung Benturan Kepentingan Ketentuan mengenai benturan kepentingan telah di atur dalam : •฀ Surat฀Keputusan฀Dewan฀Komisaris฀Nomor฀06DK2007,฀syarat฀ independensi angka 11 : Pengungkapan benturan kepentingan dicantumkan dalam setiap risalah rapat Dewan Komisaris, paling kurang mencakup nama anggota Dewan Komisaris yang memiliki benturan kepentingan, masalah pokok benturan kepentingan dan dasar pertimbangan pengambilan keputusan. •฀ Surat฀Keputusan฀Direksi฀Nomor฀931SKDIR2007,฀Bab฀3฀perihal฀ standar etika, prinsip umum etika Bank. Selama tahun 2013, tidak ada transaksi yang mengandung benturan kepentingan. Buy Back Shares DanAtau Buy Back Obligasi Bank Pada tahun 2013, bank tidak melakukan transaksi buy back atas saham, karena bank bjb belum melaksanakan penjualan saham ke publik, begitu pula bank bjb tidak melakukan kegiatan buy back atas obligasi yang telah diterbitkan. Corporate Governance Assessment Sesuai dengan Surat Edaran Bank Indonesia Nomor 1515 DPNP tanggal 29 April 2013 perihal Pelaksanaan Good Corporate Governance Bagi Bank Umum, Self Assessment Pelaksanaan Good Corporate Governance bank bjb selama tahun 2013 yang berlandaskan pada prinsip dasar yaitu transparency, accountability, responsibility, independency, dan fairness. Berdasarkan analisis terhadap seluruh kriteriaindikator penilaian tersebut, disimpulkan bahwa: The provision in this Bank Indonesia regulation also provides an opportunity for banks to divest their capital investment on their own initiative by meeting certain conditions, in addition to the required capital divestment. The impact of the regulation, the Bank intensifies our precautionary principle in conducting capital investment, as well as the bank’s health remains to be maintained. However, the Bank seeks to conduct additional capital investment, among others through rights issued. Transactions Containing Conflicts of Interest Provisions on conflicts of interest have been stipulated in: •฀ The฀ Commissioners’฀ Decree฀ No.฀ 06DK2007,฀ independency฀ requirements number 11: Disclosure of conflicts of interest is included in the minutes of each meeting of the Board of Commissioners, shall at least include the name of the member of the Board of Commissioners who have a conflict of interest, the main issue of conflict of interest and principal considerations in the decision-making. •฀ The฀Directors’฀Decree฀No.฀931SKDIR2007,฀Chapter฀3฀regarding฀ code of conduct, the general principles of Bank ethics. During 2013, there were no transactions containing conflicts of interest. Buy Back Shares AndOr Buy Back Bonds of the Bank In 2013, the bank did not conduct any buy back transactions on shares, as bank bjb have not executed the sale of shares to the public, bank bjb also did not conduct any buy back activities on bonds which have been issued. Corporate Governance Assessment In accordance with Bank Indonesia Circular Letter No. 1515DPNP dated 29 April 2013 on the implementation of Good Corporate Governance for Commercial Banks, Self Assessment Implementation of Good Corporate Governance of bank bjb during 2013 which was based on the basic principles, namely transparency, accountability, responsibility, independency, and fairness. Based on the analysis of all the assessment criteria indicators, it was concluded that: Kriteria ARA No. V.15, II.5, VI.4 bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 334

A. Governance Structure

1. Faktor-faktor positif aspek governance structure Bank adalah telah terdapat stuktur tata kelola Bank Komisaris, Direksi, Komite dan Satuan Kerja sesuai dengan ketentuan perundang-undangan yang berlaku dan telah tersedia kebijakan serta prosedur bagi kegiatan usaha Bank. 2. Faktor-faktor negatif aspek governance structure Bank adalah kebijakan dan prosedur Bank belum sepenuhnya mengakomodir seluruh kegiatan operasional Bank. Jumlah dan komposisi Direksi berjumlah 4 empat orang, Direksi yang telah lulus fit and proper test berjumlah 3 tiga orang dan 1 satu orang menunggu keputusan Bank Indonesia. Jumlah Komisaris devinitive lebih banyak dibandingkan dengan jumlah Direksi devinitive.

B. Governance Process

1. Faktor-faktor positif aspek governance process Bank adalah telah dilaksanakan setiap kegiatan usaha Bank, diantaranya yaitu dengan dibuatnya sistem dan prosedur yang mengatur setiap kegiatan usaha Bank. 2. Faktor-faktor negatif aspek governance process Bank adalah belum secara efektif dilaksanakan mengingat masih diperlukan adanya peningkatan kesadaranpemahaman budaya kepatuhan dan budaya risiko di setiap unit kerja. Terdapat temuan Bank Indonesia yang sifatnya berulang.

C. Governance Outcome

1. Faktor-faktor positif aspek governance outcome Bank adalah telah dilaksanakan sistem transparansi laporan, penyusunan sistem prosedur kegiatan usaha Bank yang di dalamnya menerapkan asas perlindungan terhadap konsumen, telah mendapat sistem assessment audit yang dilakukan secara berkala. 2. Faktor-faktor negatif aspek governance process Bank adalah masih terdapat pelanggaran fraud. Hasil Penilaian Sendiri Self Asseesment Pelaksanaan GC Peringkat Rating Definisi Peringkat Definition of Rating 2 Baik Good Sesuai dengan hasil penilaian sendiri self assessment Pelaksanaan Good Corporate Governance bank bjb tahun 2013 memiliki peringkat “Baik”. KEPATUHAN COMPLIANCE

A. Governance Structure

1. Positive factors of the Bank’s aspect of governance structure is that the Bank already has a governance structure Board of Commissioners, Board of Directors, Committees and Units in accordance with the provisions of the applicable legislation and policies and procedures have been available for the Bank’s business activities. 2. Negative factors of the Bank’s aspect of governance structure is that the Bank’s policies and procedures have not been fully accommodating to all operations of the Bank. The number and composition of the Board of Directors consists of 4 four people, the Board of Directors who have passed the fit and proper test consists of 3 three people and 1 one person is still pending the decision of Bank Indonesia. The number of definitive Commissioner amounts more than the number of definitive Directors.

B. Governance Process

1. Positive factors of the Bank’s aspect of governance process is that all has been carried out at every Bank’s business activities, among which with the establishment of systems and procedures that govern each of the Bank’s business activities. 2. Negative factors of the Bank’s aspect of governance process is that not all has been carried out effectively bearing in mind that an increased awareness understanding of the compliance culture and risk culture at every work unit is still required. There were recurring findings by Bank Indonesia.

C. Governance Outcome

1. Positive factors of the Bank’s aspect of governance outcome is the implementation of the transparency reporting system, the preparation of the Bank’s business activities procedure system in which applies the principles of consumer protection, getting a system of assessment audit which is is conducted periodically. 2. Negative factors of the Bank’s aspect of governance process is there are still violations fraud occuring. In accordance with the results of the self assessment, Implementation of Good Corporate Governance of bank bjb in 2013 has a rating of “Good”. Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 335 Consolidated Financial Statements Penyediaan Dana Kepada Pihak TerkaitTransaksi kepada Pihak yang Terafiliasi Penyediaan dana kepada pihak terkait related party dan penyediaan dana besar large exposure, posisi pada akhir tahun 2013 adalah sebagai berikut: No. Penyediaan Dana JumlahTotal Provision of Fund Debitur Debtor Nominal JutaanMillion Rupiah 1. Kepada pihak terkait 29 117.969 To related parties 2. Kepada debitur Inti Core to the debtor a. Individu 23 3.668.113 a. Personal b. Grup 2 233.067 b. Group Jumlah Penyimpangan Internal Internal Fraud Pengertian Fraud mengacu kepada Surat Edaran Bank Indonesia Nomor 1328DPNP tanggal 9 Desember 2011 perihal strategi anti fraud bagi Bank Umum. Jumlah penyimpangan internal bank bjb yang terjadi selama tahun 2013: Internal Fraud dalam 1 tahun Internal Fraud during 1 year Jumlah kasus yang dilakukan oleh Number of case committed by Pengurus Management Pegawai Tetap Permanent Employee Pegawai Tidak Tetap Non-Permanent Employee 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 - - 3 4 3 - Telah Diselesaikan Settled - 3 - 3 - Dalam proses penyelesaian di internal Bank in the process of settlement in the Bank’s internal - - - 4 - - Belum diupayakan Penyelesaian Settlement has not been pursued - - - - - - Telah ditindaklanjuti melalui proses hukum Has been followed up through legal process - - - - - - Data tersebut merupakan data fraud dengan nominal diatas Rp.100.000.000,- seratus juta rupiah yang bersifat risk loss maupun potensial loss. Pegawai tidak tetap berkoordinasi dengan pegawai tetap dalam melakukan tindakan fraud. Provision of Fund to Related PartyTransaction with Affiliated Party Provision of funds to related party and the provision of large funds large exposure, the position at the end of 2013 are as follows: The data is fraud data with a nominal value above Rp.100,000,000 one hundred million rupiah in loss or risk of potential loss. Non permanent employee coordinates with permanent employee in conducting fraud activity. Number of Internal Fraud The definition of Fraud refers to Bank Indonesia Circular Letter No. 1328DPNP dated 9 December 2011 on anti-fraud strategy for Commercial Banks. The number of internal fraud at bank bjb that occurred during 2013: bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 336 PERMASALAHAN HUKUM LEGAL CASES Permasalahan Hukum Per tanggal 31 Desember 2013, terdapat 12 duabelas Perkara yang masih dalam proses penyelesaian yaitu diantaranya sebagai berikut: No No Perkara Case Posisi Perseroan bank bjb bank bjb Position Pihak Terkait Related PokokNilai Gugatan PrincipalLawsuit Status Perkara Case Status 1 24Pdt.G2013PN.TSM. Cabang Tasikmalaya selaku Tergugat I Tasikmalaya branch as Defendant I Deni Setiadi selaku penggugat Deni Setiadi as plaintiff Penggugat Sdr. Deni Setiadi sebagai nasabah kredit macet terhadap bank bjb Cabang Tasikmalaya dinyatakan ditolak Plaintiffs Deni Setiadi as customer bad debts to the branch bank bjb Tasikmalaya be rejected Penggugat telah mengajukan permohonan banding atas putusan perkara tersebut Plaintiff has filed an appeal against the decision of the case 2 221Pdt.G2013PN.Bks Cabang Bekasi selaku Tergugat II Bekasi branch as Defendant II Djaini Bin Nian selaku Penggugat, Bapak IwanCV Multi Sarana Mudilab selaku Tergugat I Djaini Bin Nian as the Plaintiff, Mr. IwanCV Multi Sarana Mudilab as Defendant I menggugat jaminan atas nama debitur bank bjb Cabang Bekasi, CV. Multi Sarana Mudilab sue on behalf of the debtor bank guarantee bjb Bekasi Branch, CV. Multi Sarana Mudilab PN Bekasi: Tahap Mediasi PN Bekasi: Stage Mediation 3 45Pdt.G2013PN.Srg. Cabang Serang selaku Tergugat Serang Branch as Defendant Wahyu Nurzamil selaku Penggugat Revelation Nurzamil as Plaintiff menggugat pembatalan jaminan kredit atas nama PT Navagro Indonesia debitur bank bjb Cabang Serang sued cancellation of credit guarantees on behalf of the debtor bank PT Navagro Indonesia bank bjb Branch Serang PN Serang: persidangan dalam tahap pembuktian PN Serang: evidentiary phase of the trial in 4 351Pdt.G2013PN.Jkt. Pst Cabang Bekasi selaku Tergugat Bekasi branch as Defendant PT. Nugraha Adi Taruna selaku Penggugat PT Youth Adi Nugraha as Plaintiff menggugat perbuatan melawan hukum terkait persoalan perusahaan tersebut masuk dalam daftar hitam nasional pada Bank Indonesia sues related tort issues the company national blacklisted at Bank Indonesia PN Jakarta Pusat: masih dalam proses persidanganjawaban tergugat bank bjb Central Jakarta District Court: still in the process of trialanswer defendant bank bjb 5 334Pdt.G2013PN.Bdg Cabang Sukajadi selaku Tergugat Branch Sukajadi as Defendant Ny. Fauziah selaku Penggugat Ny. Fauziah as Plaintiff Penggugat sebagai nasabah kredit macet terhadap bank bjb Sukajadi Plaintiff was a customer of the bad loans bank bjb Sukajadi PN Bandung: Masih dalam proses persidangan PN Bandung: Masih dalam proses persidangan 6 335Pdt.G2013PN.Bdg Cabang Sukajadi selaku Tergugat Branch Sukajadi as Defendant Dedi Suhendar selaku Penggugat Suhendar as Plaintiff Penggugat sebagai nasabah kredit macet terhadap bank bjb Sukajadi Plaintiff was a customer of the bank’s bad loans bjb Sukajadi PN Bandung: Masih dalam proses persidangan PN Bandung: Still in the process of trial 7 525Pdt.G2013PN.Bdg bank bjb selaku tergugat bank bjb as the defendant PT. Comradindo Lintasnusa Perkasa selaku Penggugat PT Comradindo Lintasnusa Perkasa as Plaintiff Gugatan terkait dengan Perjanjian Pembelian Gedung T-Tower di Jakarta The lawsuit related to the Purchase Agreement T-Tower Building in Jakarta PN Bandung: Tahap Mediasi PN Bandung: Stage Mediation Legal Cases As of 31 December 2013, there are twelve 12 Legal Cases still in the settlement process including the following: Kriteria ARA No. VI.21 Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 337 Consolidated Financial Statements No No Perkara Case Posisi Perseroan bank bjb bank bjb Position Pihak Terkait Related PokokNilai Gugatan PrincipalLawsuit Status Perkara Case Status 8 01Pdt.Plw2012 PN.Kng Cabang Kuningan selaku tergugat Kuningan Branch as Defendent Edi Suwito selaku penggugat Edi Suwito as plaintiff bank bjb cabang Kuningan mengajukan permohonan Lelang Eksekusi terhadap barang jaminan Debitur an Edi Suwito yang kemudian dibantah oleh pihak sdr. Edi Suwito bank bjb branch Kuningan to apply for execution of the collateral Auction Debtor an Edi Suwito were later denied by the Edi Suwito PN Kuningan dan Pengadilan Tinggi Jawa Barat gugatan ditolak, masih dalam proses belum ada putusan kasasi PN Kuningan and West Java High Court rejected the lawsuit, still in progressno decision was 9 60Pdt.G2013PN.Tsm Cabang Tasikmalaya selaku Tergugat Tasikmalaya branch as Defendant Neni Mulyani selaku Penggugat Neni Mulyani as Plaintiff Gugatan atas Perjanjian Kredit Mikro Utama No. PK 009KMU-A25BJB- HZM2012 Lawsuit over Primary Micro Credit Agreement No. PK 009KMU-A25BJB- HZM2012 PN Tasikmalaya: Tahap Mediasi PN Tasikmalaya: Stage Mediation 10 60Pdt.G2013PN.JKT. PST bank bjb selaku tergugat III bank bjb selaku tergugat III PT. MPM selaku penggugat, Bank DKI selaku Tergugat I PT MPM as the plaintiff, Bank DKI as Defendant I Terjamin PT MPM melakukan gugatan terhadap Penerima Jaminan Bank DKI dalam proyek pengadaan sarana pendukung Trans Jakarta, bank bjb ditarik dalam perkara ini karena sebagai penerbit garansi bank yang dipermasalahkan Secured PT MPM suing Receiver Security Bank DKI in project procurement and support of Trans Jakarta, bank bjb drawn in this case because the issuer bank guarantees in question Masih dalam tahap persidangan di tingkat pertama Still in the trial stage in the first degree 11 Putusan No. 01 Pdt-SUSPKPU2013 PN.Niaga.JKT.Pst Jo. No. 49Pdt.SUS-Pailit2013 PN. Niaga.JKT.Pst bank bjb selaku kreditur separatis bank bjb as creditor separatist PT. Tranka Kabel selaku Debitur dalam PKPU PT Tranka Cable as debtor in PKPU Dikabulkannya permohonan penundaan pembayaran hutang PKPU PT Tranka Kabel oleh Pengadilan Niaga Jakarta Pusat Petition is granted debt cancellation PKPU PT Tranka cable by the Commercial Court of Central Jakarta Dalam proses perpanjangan jangka waktu PKPU hingga 10 Maret 2014 In the process of extension of time until March 10, 2014 PKPU 12 09Pdt.G2012PN.Tsm bjb Cabang Tasikmalaya selaku turut termohon eksekusi bjb Tasikmalaya Branch as co-defendant execution Raden Sutisna selaku pemohon eksekusi, Ayu Nuraini dkk selaku Termohon Eksekusi Raden Sutisna as the petitioner, as the Respondent et al Ayu Nuraini Execution Teguran aanmaning atas putusan nomor 09Pdt.G2012PN.Tsm Reprimand aanmaning against the decision of a number 09Pdt.G2012 PN.Tsm Relaass pertama aanmaning dari PN Tasikmalaya The first Relaass aanmaning of PN Tasikmalaya Pada tahun 2013 tidak terdapat sanksi administrasi yang dikenakan pada bank bjb, Dewan Komisaris maupun Direksi oleh otoritas pasar modal, perbankan atau lainnya In 2013, there was no administrative sanction imposed on bank bjb, the Board of Commissioners or Board of Directors, by the capital market and banking authorities or others. bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 338 WHISTLE BLOWING SYSTEM WHISTLE BLOWING SYSTEM Dalam upaya meningkatkan peran aktif para pelapor whistleblower mengungkapkanmengadukan tindakan pelanggaran yang dilakukan para Direksi, Dewan Komisaris, dan pegawai, maka bank bjb telah membentuk Sistem Pengaduan Pelanggaran whistleblowing system WBS bank bjb. 1. Penyampaian Laporan Pelanggaran Divisi Audit Internal memiliki Standar Operasional Prosedur Strategi Anti Fraud, dimana dalam SOP tersebut tercantum mekanisme pengaduanpengungkapanpenyingkapan tindakan fraud danatau tindak pidana di bidang perbankan yang yang disebut whistleblowing system. 1 Setiap pegawai yang mengetahui terjadinya indikasi terjadinya fraud wajib melaporkan kepada divisi Audit Internal c.q Unit Kerja Anti Fraud atau Pemimpin Satuan Kerja masing masing disertai dengan bukti permulaan yang cukup. 2 Laporan indikasi tindakan fraud yang diterima oleh pemimpin Satuan Kerja wajib disampaikan kepada Divisi Audit Internal selambat-lambatnya 3 tiga hari kerja setelah laporan tersebut diterima. 3 Pengaduan tersebut dapat dilakukan melalui ; HotlineHelpdesk Anti Fraud : 0896-1041-3373 E-mail : AntiFraudbankbjb.co.id Fax : 022-4219176 Website : www.bankbjb.co.id Surat : Divisi Audit Internal c.q Tim Audit Fraud Menara bank bjb Lantai 6 Jl Naripan no 12-14 Bandung 40111, Jawa Barat 2. Sistem perlindungan pelapor Standar Operasional Prosedur Strategi Anti Fraud menjamin kerahasiaan dan perlindungan pengungkapanpelaporan tindakan fraud; 1 Identitas pelapor dan pelaporan Fraud yang disampaikan , dijamin kerahasiannya oleh Bank. 2 Bank berkomitmen melindungi setiap pelapor pengungkapan fraud yang memiliki itikad baik. 3 Pengungakapnpelapor kejadian Fraud dilindungi oleh Bank dari segala bentuk ancaman, intimidasi, penundaan kenaikan pangkat, pemecatan, gugatan hukum, pengrusakan harta benda, tindakan fisik, hukuman atau tindakan tidak menyenangkan lainnya dari terlapor , bank atau dari pihak lain selama pelapor menjaga kerahasiaan kasus yang diadukan kepada pihak manapun. 4 Perlindungan ini juga berlaku bagi pegawai yang melaksanakan investigasi maupun pihak yang memberikan informasi terkait dengan pengaduanpenyingkapan. In an effort to increase the active participation of the complainant whistleblower revealeddenounce violations committed by the Board of Directors, the Board of Commissioners, and employees, the bank has established bjb Abuse Complaint System whistleblowing systemWBS bank bjb. 1. Submission of Violation Reports The Internal Audit Division has an Anti Fraud Strategy Standard Operating Procedure, in which the SOP stipulates the mechanisms of complaints admissions disclosures of fraud actions and or criminal acts in the field of banking called the whistleblowing system. 1 Any employee having the knowledge of indications of fraud shall report to the Internal Audit division cq Anti Fraud Unit or respective Unit Leader accompanied by sufficient evidence. 2 Fraud action indication reports received by leader of the Unit shall be submitted to the Internal Audit Division no later than three 3 working days after the report is received. 3 Complaints can be submitted through; 2. System of Protection for Complainant Anti Fraud Strategy Standard Operating Procedure ensures confidentiality and protection of disclosurereporting of fraud acts; 1 The identity of the reporter and the fraud reporting submitted, the confidentiality will be guaranteed by the Bank. 2 The bank is committed to protect any disclosure of fraud reporting with good faith. 3 Disclosure reporting of fraud incidence is protected by the Bank from all forms of threats, intimidation, delayed promotions, termination of employment, lawsuit, destruction of property, physical action, penalty or other unpleasant act by the reported party, the bank or other parties during the reporting guarantee the confidentiality of the case reported to any party. 4 This protection also applies to employees who carry out investigations as well as those who provide information related to the complaint disclosure. Kriteria ARA No. VI.24, VI.24.1,2 Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 339 Consolidated Financial Statements 5 Pelapor yang menyampaikan laporan tindakan fraud dan atau tindak pidana dibidang perbankan yang bersifat palsu fitnah tidak berhak mendapat perlindungan dari Bank. 3. Penanganan pengaduan Setelah menerima laporan indikasi tindakan fraud, selanjutnya akan dilakukan investigasi terhadap pengaduan tersebut. Adapun langkah kerjanya mulai dari melakukan pemberkasaan awal, menyusun organisasi investigasi, menyusun rencana kerja, mengumpulkan dan mengelola data serta menganalisis barang bukti, melakukan interview-konfirmasi-intrograsi para saksi dan tersangka, dan menyusun laporan kemajuan pemeriksaan. 4. Pengelolan Pengaduan Pengelolaan pengaduan dilakukan oleh Divisi Audit Internal di Grup Anti Fraud dimulai dari pengaduan sampai dengan pelaporan kepada pihak yang berwenang. 5. Hasil Penanganan Pengaduan Laporan Fraud yang diperkirakan berdampak negatif secara signifikan terhadap bank dan atau nasabah, termasuk berpotensi menjadi perhatian publik, wajib dilaporkan kepada Direksi dan Bank Indonesia selambat lambatnya 3 tiga hari kerja setelah investigasi selesai dilaksanakan. Laporan Penyelesaian WBS Tahun 2013 Laporan pengaduan yang diterima sampai dengan Desember 2013 adalah sebanyak 21 dua puluh satu laporan. Jumlah laporan yang ditindaklanjuti sebanyak 14 empat belas dan seluruhnya telah memiliki keputusan tetap berupa sanksi. Program Pengendalian Gratifikasi PPG Program Pengendalian Gratifikasi adalah sekumpulan perangkat dan rangkaian kegiatan dan mekanisme pengendalian gratifikasi secara berkesinambungan guna menjaga integritas pegawai dari praktik gratifikasi yang dilarang. Program pengendalian gratifikasi terdiri dari pembuatan perangkat aturan tentang pengendalian gratifikasi, pembentukan organisasi yang mengelola pengendalian gratifikasi, kegiatan sosialisasi diseminasi tentang aturan pengendalian gratifikasi dan peningkatan kesadaran individu dan organisasi tentang gratifikasi serta implementasi pengelolaan pelaporan penerimaan gratifikasi yang berkoordinasi dengan pihak KPK. Kegiatan sosialisasidiseminasi Program Pengendalian Gratifikasi sebagai bagian dalam penerapan GCG pada sepanjang tahun 2013 telah dilaksanakan kepada pihak internal maupun pihak eksternal atas rekomendasi KPK. Dalam kegiatan diseminasi kepada pihak internal, aturan pengendalian gratifikasi tersebut telah dilaksanakan kegiatan 5 The party who reported the act of fraudcriminal act in the field of banking that is a fake slander are not entitled for the protection of the Bank. 3. Complaint handling After receiving the fraud action indication reports, investigation will be conducted on the complaint. The steps commenced with conducting initial filing, establishing an investigative organization, determining the work plan, collecting and managing the data as well as analysing the evidence, conducting interviews-confirmation-interrogation of witnesses and suspects, and preparing the investigation progress report. 4. Complaint Management The management of complaints is conducted by the Internal Audit Division in the Anti Fraud Group starting from the reporting of complaints up to reporting the authorities. 5. Complaint Results Handling Fraud reports estimated to have significant negative impact on the bank and or customers, including to have the potential of becoming a public concern, shall be reported to the Board of Directors and Bank Indonesia no later than three 3 working days after the investigation is completed. WBS Settlement Report in 2013 Complaints received up to December 2012 is as much as two 21 reports. The number of reports that were followed by 14 fourteen and all of them have had the decision remains in the form of sanctions. Gratification Control Program PPG Gratification Control Program is a collection of devices and a range of activities and gratuities control mechanisms on an ongoing basis in order to maintain the integrity of the employees from the practice of gratification that is forbidden. Gratuities control program consists of making the rules on controlling the graft, the establishment of the organization that manages the control of gratification, socializationdissemination of the rules controlling graft and increase awareness about the gratification of individuals and organizations as well as the implementation of gratuities receipt reporting management which is in coordination with the KPK. A c t i v i t i e s o f s o c i a l i z a t i o n d i s s e m i n a t i o n G r a t i f i c a t i o n Control Program as part of the GCG implementation in the year 2011 have been implemented to 2,624 employees of bank bjb including to Directors. In the dissemination activities of gratuities control rules, the activity of Contract Signing Commitment to not accept or give any gratuity in Kriteria ARA No. VI.24.3,4,5 bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 340 Penandatangan Kontrak Komitmen untuk tidak menerima atau memberikan gratifikasi dalam bentuk apapun yang berhubungan kedudukan atau jabatan oleh para stakeholder bank bjb antara lain Direksi, Komisaris, Pegawai, Nasabah, dan Mitra Kerja vendor supplier. Mekanisme Penanganan Pelaporan dan Pengendalian Gratifikasi Whistleblowing Mechanism and Gratuity Control Pelapor Whistleblower Review oleh Unit Pengendalian Gratifikasi UPG Review by UPG HadiahFasilitas GratuityFacility Analisa Penetapan Status Status Determination Data Base KPK Rekapitulasi laporan Gratifikasi Recap of Gratuity Reports Milik Negara Own by State Milik Pelapor Own by Whistleblower Analisa oleh KPK Analyzed by KPK Analisa oleh UPG Analyzed by UPG Penetapan Kepemilikan Ownership Determination Milik Instansi Own by Instance Milik Pelapor Own by Whistleblower Terkait Jabatan Position Related Terkait Kedinasan Official Related Jumlah Pelaporan Gratifikasi Dalam implementasi pengelolaan pelaporan gratifikasi sampai dengan Desember 2013 telah diterima sebanyak 815 laporan penerimaan gratifikasi ekuivalen Rp 468 juta yang mana sebanyak 154 laporan ekuivalen Rp 110,5 juta menjadi penanganan KPK dalam penetapan status gratifikasi yang diterima. Jumlah Pelaporan Gratifikasi Total Gratuities Reporting Terkait Kedinasan Related to Duty Terkait Jabatan Related to Position Lainnya Others 246 284 11 284 Berdasarkan hasil monitoring dan evaluasi dengan KPK diketahui bahwa dalam menerapkan Program Pengendalian Gratifikasi di Lingkungan bank BUMND, pihak KPK akan melakukan koordinasi dengan Bank Indonesia dan menjadikan bank bjb sebagai contoh penerapan PPG di sektor perbankan, serta selama tahun 2013 KPK telah memberikan penghargaan kepada bank bjb, diantaranya penghargaan Pelaporan Gratifikasi terbanyak tahun 2013 dan Pelaporan LHKPN tahun 2013. any form related to the title or positions by the stake holders of bank bjb including Directors, Commissioners, Employees, Customers, and Partners vendorsupplier have been implemented. Total Gratuities Reporting In the implementation of gratuities reporting management up to December 2012, as many as 541 report of accepting gratuities valued at equivalent 327.8 million have been received, of which a total of 59 reports worth equivalent Rp 51.3 million was handled by KPK in determining the status of the gratuity received. Based on the result of the monitoring and evaluation with KPK Corruption Eradication Commission it is found out that in applying the Gratification of Controlling Program on state banks, KPK will coordinate with Bank Indonesia, the central bank, and to make bank bjb as an example in implementing PPG in banking sector, also during the year of 2012, the KPK had given an award to bank bjb, among them the award for the report of determination of state ownership from state enterprises, 36 reports, and award for report with having the lowest gratification. Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 341 Consolidated Financial Statements Divisi Audit Internal DAI merupakan bagian dari struktur pengendalian internal dan merupakan segala bentuk kegiatan yang berhubungan dengan audit dan pelaporan hasil audit mengenai terselenggaranya struktur pengendalian secara terkoordinasi dalam setiap tindakan manajemen Bank. Ketua dan Struktur Internal Audit Fungsi audit internal bank bjb dilaksanakan oleh Divisi Audit Intern DAI yang diketuai oleh Toto Susanto biografi Pemimpin DAI dapat dilihat di halaman Data Perusahaan. Struktur Organisasi Divisi Audit Internal Internal Audit Division Organization Structure DEWAN KOMISARIS Board of Commissioners DIREKTUR UTAMA President Director KOMITE AUDIT Audit Committee PEMIMPIN DIVISI Head Division GRUP AUDIT KANTOR PUSAT HEAD OFFICE AUDIT GRUP PEMIMPIN GRUP GROUP HEAD GRUP AUDIT KANTOR WILAYAH I-IV REGION OFFICE I-IV AUDIT GRUP PEMIMPIN GRUP GROUP HEAD GRUP AUDIT TEKNOLOGI INFORMASI INFORMATION TECHNOLOGY AUDIT GRUP PEMIMPIN GRUP GROUP HEAD GRUP AUDIT SD QA ISD QA AUDIT GRUP PEMIMPIN GRUP HEAD DIVISION GRUP ANTI FRAUD ANTI FRAUD GRUP PEMIMPIN GRUP GROUP HEAD Internal Audit Division DAI is part of internal control structure and also part of all activity linked with audit and reporting of the result of the audit about the realization of the control structure in an good coordination at every Bank management acts. Head and Structure of Internal Audit Internal audit functions of bank bjb is carried out by Internal Audit Division DAI, chaired by Toto Susanto biography of DAI chairman can be viewed on the Company Data page. Toto Susanto Audit Internal Internal Audit AUDIT INTERNAL INTERNAL AUDIT Kriteria ARA No. VI.13, VI.13.1,4 bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 342 Piagam Audit Intern Piagam Audit Intern bank bjb ditetapkan berdasarkan Surat Keputusan Direksi No. 657SKDIR-DAI2009 tertanggal 30 Juni 2009 tentang Piagam Internal Audit Charter PT Bank Jabar Banten. Pelaksanaan fungsi audit intern bank yang efektif wajib memastikan pemeriksaan dan penilaian atas kecukupan dan efektivitas struktur pengendalian intern serta kualitas kinerja bank dalam rangka menjaga dan mengamankan kegiatan usaha bank. Fungsi DAI adalah membantu tugas Direktur Utama dan Dewan Komisaris dalam melakukan pengawasanpengendalian intern serta berperan sebagai konsultan bagi pihak-pihak intern yang membutuhkan, terutama yang menyangkut ruang lingkup tugasnya yaitu: •฀ Mengkaji฀eisiensi฀dan฀efektivitas฀sistem฀pengendalian฀intern฀dan฀ manajemen risiko yang berlaku melalui kegiatan audit intern berdasarkan penerapan GCG dan prinsip kehati-hatian. •฀ Menciptakan฀ dan฀ mengembangkan฀ sistem฀ audit฀ intern฀ bank฀ bjb serta menetapkan kebijakan dan prosedur pelaksanaan audit intern yang sesuai dengan perkembangan usaha bank berdasarkan GCG dan prinsip kehati-hatian. •฀ Mengkaji฀ketaatan฀pelaksanaan฀sistem฀pengendalian฀intern฀dan฀ manajemen risiko yang berlaku melalui kegiatan audit intern. •฀ Merencanakan,฀ melaksanakan,฀ dan฀ melaporkan฀ hasil฀ pemeriksaan kepada Direktur Utama dan Dewan Komisaris serta memantau perencanaan dan pelaksanaan tindak lanjut hasil audit. •฀ Bekerja฀ sama฀ di฀ bidang฀ pengawasan฀ dengan฀ unit฀ organisasi฀ intern dan ekstern. •฀ Pemeriksaan฀ dan฀ penilaian฀ terhadap฀ keandalan฀ sistem฀ pengendalian intern pada Teknologi Sistem Informasi TSI yang berjalan maupun yang sedang dikembangkan. •฀ Mengkaji฀ setiap฀ usulan฀ atau฀ proposal,฀ kebijakan฀ atau฀ sistem฀ dan prosedur dan memberi tanggapan atas kecukupan sistem pengendalian intern dan risiko dalam kebijakan atau sistem prosedur tersebut berdasarkan penerapan GCG dan prinsip kehati-hatian. Pelaksanaan Tugas 1. Sepanjang tahun 2013, Divisi Audit Internal DAI telah melakukan pemeriksaan terhadap 31 Kantor Cabang, 1 Pemeriksaan Khusus Kantor Cabang Pembantu, 3 proses Bisnis, 1 Divisi , 1 Kantor Wilayah serta pemeriksaan terhadap 4 aplikasi teknologi informasi Dana Pensiun Lembaga Keungan, Dana Pihak Ketiga, End User Computing dan Security and Access serta pemeriksaan khusus terhadap 1 Kantor Cabang Pembantu dengan skala prioritas pemeriksaan pada unit kerja yang memiliki profil risiko yang tinggi. Metodologi pemeriksaan dilakukan dengan menggunakan risk based audit terutama kepada area yang memiliki potensi risiko yang besar. AUDIT INTERNAL INTERNAL AUDIT Internal Audit Charter Internal Audit Charter of bank bjb is established under Directors Decree No. 657SKDIR-DAI2009 dated June 30, 2009 on the Internal Audit Charter PT Bank Jabar Banten. Implementation of the effectiveness of the bank’s internal audit function shall ensure the audit and evaluate the adequacy and effectiveness of internal control structure and the quality of bank performance in order to safeguard and secure the bank’s business activities. The function of Internal Audit Division DAI is to assist the President Director and the Board of Commissioners in monitoringinternal control and act as internal consultants for the parties in need., particularly those involving the scope of its duties, namely: •฀ Assessing฀ the฀ eficiency฀ and฀ effectiveness฀ of฀ internal฀ control฀ systems and risk management that apply through the internal audit activity based on the implementation of GCG and the precautionary principles Prudential Banking. •฀ Creating฀ and฀ developing฀ bank฀ bjb’s internal audit system and establish policies and procedures for internal audit in accordance with the Bank’s business development based on the GCG and the precautionary principles Prudential Banking. •฀ Assessing฀adherence฀to฀the฀implementation฀of฀internal฀control฀ systems and risk management that apply through the internal audit activity. •฀ Plan,฀execute,฀and฀report฀the฀inspection฀results฀to฀the฀President฀ Director and the Board of Commissioners and to monitor the planning and implementation of follow-up on the results of the audit. •฀ Cooperating฀in฀the฀ield฀of฀supervision฀with฀internal฀and฀external฀ organization units. •฀ Examination฀and฀assessment฀of฀the฀reliability฀of฀the฀TSI’s฀internal฀ control system that runs well under development. •฀ Examine฀any฀recommendations฀or฀proposals,฀policies฀or฀systems฀ and procedures and provide feedback on the adequacy of internal control systems and risk in policy or system procedure based on the implementation of GCG and the precautionary principle Prudential Banking. Implemetation Task 1. Throughout 2013, the Internal Audit Division DAI has conducted an examination to 31 Branch Offices, 1 Special Investigation to Sub-Branch Office, 3 Business processes, 1 Division, 1 Regional Office as well as an examination to 4 information technology applications the Finance Institutions Pension Fund, Third Party Fund, End User Computing, and Security and Access as well as a special examination on 1 Sub-Branch Office with the priority scale investigation on units with high risk profile. The examination methodology was performed using a risk based audit, particularly to areas that have large potential risks. Kriteria ARA No. VI.13.5 Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 343 Consolidated Financial Statements 2. Fungsi, Struktur SKAI I. Fungsi SKAI Satuan Kerja Audit Intern SKAI merupakan mitra bisnis seluruh unit kerja yang berfungsi memberikan assurance dan consulting yang independen dan obyektif dalam memberikan rekomendasi yang bernilai tambah dan memperbaiki operasional organisasi. SKAI membantu organisasi dalam mencapai tujuannya dengan cara mengevaluasi dan meningkatkan efektivitas manajemen risiko, pengendalian intern dan proses tata kelola. II. Strategi DAI 2013 Dalam melaksanakan peran sebagai strategic business partner dan konsultan,DAI menetapkan langkah kerja dengan ruang lingkup tugas sebagai berikut; 1. Mengkaji efisiensi dan efektifitas sistem pengendalian intern dan manajemen risiko yang berlaku melalui kegiatan audit intern berdasarkan penerapan Good Corporate Governance dan prinsip kehati-hatian Prudential Banking. 2. Menciptakan dan mengembangkan sistem audit intern bank bjb serta menetapkan kebijakan dan prosedur pelaksanaan audit intern sesuai dengan perkembangan usaha bank berdasarkan penerapan Good Corporate Governance dan prinsip kehati-hatian prudential banking. 3. Mengkaji ketaatan pelaksanaan sistem pengendalian intern dan manajemen risiko yang berlaku melalui kegiatan audit. 4. Merencanakan, melaksanakan dan melaporkan hasil pemeriksaan kepada Direktur Utama dan Dewan Komisaris serta memantau perencanaan dan pelaksanaan tindak lanjut. 5. Bekerja sama di bidang pengawasan dengan unit organisasi intern dan ekstern. 6. Pemeriksaan dan penilaian terhadap keandalan sistem pengendalian intern pada Teknologi informasi TSI yang berjalan maupun yang sedang dikembangkan. 7. Mengkaji setiap usulan atau proposal , kebijakan atau sistem dan prosedur dan memberikan tanggapan atas kecukupan sistem pengendalian internal dan risiko dalam kebijakan atau sistem prosedur tersebut berdasarkan prinsip Good Corporate Governance dan prinsip kehati-hatian prudential banking. Dalam mendukung pemeriksaan yang efektif, DAI mengembangkan aplilkasi berbasis teknologi. III. Struktur dan Kedudukan Audit Internal Sesuai dengan Struktur Organisasi bank bjb Nomor 667 SKDIR-PS2013 Tentang Struktur Organisasi PT. Bank Pembangunan Daerah Jawa Barat dan Banten, Divisi Audit Internal berada dibawah komando Direktur Utama. Divisi 2. Function, Structure of the Internal Audit Unit II. Function of the Internal Audit Unit The Internal Audit Unit is a business partner of all work units that functions to provide independent and objective assurance and consulting in providing value-added recommendations and improve the operations of the organization. The Internal Audit assists the organization to achieve its objectives by evaluating and improving the effectiveness of risk management, internal control and governance processes. II. 2013 Internal Audit Division DAI Strategy In performing its role as a strategic business partner and consultant, DAI defines the work phases with the following scope of works; 1. Assessing the efficiency and effectiveness of the applicable internal control system and risk management through internal audit activities based on the implementation of good corporate governance and the precautionary principle Prudential Banking. 2. Creating and developing bank bjb’s internal audit system as well as establishing policies and procedures for the implementation of internal audit in accordance with the bank’s business development based on the implementation of good corporate governance and the precautionary principles prudential banking. 3. Assessing adherence to the implementation of the applicable internal control and risk management systems through audit activities. 4. Plan, execute and report the assessment results to the President Director and the Board of Commissioners as well as monitor the planning and implementation of follow-up. 5. Cooperate in monitoring the internal and external organization units. 6. Examination and assessment on the reliability of the internal control systems in information technology TSI that is being applied as well as those being developed. 7. Reviewing any recommendations or proposals, policies or systems and procedures and provide a response on the adequacy of internal control systems and risks in the policy or procedure of the system based on the principles of good corporate governance and the precautionary principles prudential banking. In support of an effective assessment, DAI develops a technology-based application. III. Structure and Position of Internal Audit In accordance with bank bjb Organizational Structure No. 667SKDIR-PS2013 on the Organizational Structure of PT. Bank Pembangunan Daerah Jawa Barat dan Banten, the Internal Audit Division is under the command of the Kriteria ARA No. VI.13.4 bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 344 Audit Internal dalam melaksanakan tugas dan tanggung jawabnya dibantu oleh 5lima unit Grup Kerja , yaitu Grup Audit Kantor Pusat, Audit SDQA, Audit Teknologi Informasi , Audit Anti Fraud dan Audit Kantor Wilayah. Adapun struktur organisasi Divisi Audit Internal saat ini yaitu: IV. Jumlah pegawai dan Sertifikasi Dalam melaksanakan tugas dan tanggung jawabnya, Pemimpin Divisi Audit Internal didukung oleh 9 Pemimpin Grup yang telah mimiliki pengalaman perbankan. Setiap grup terdiri dari berbagai tingkatan pegawai antara lain : Junior Staf, Auditor , Officer, Senior Officer, dan Manager. Jumlah Pegawai Divisi Audit Internal sampai dengan Desember 2013 sebanyak 41 orang dengan rincian sebagai berikut: Jabatan JumlahTotal Pengalaman PerbankanBank Experience Position Pemimpin Divisi 1 21 Tahun Year Division Head Pemimpin Grup 8 9-26 Tahun Year Group Head Manager 3 6-7 Tahun Year Manager Senior Officer 1 6 Tahun Year Senior Officer Auditor 1 5 Tahun Year Auditor Officer 8 3-5 Tahun Year Officer Senior Auditor 3 5 Tahun Year Senior Auditor Junior Auditor 16 1 Tahun Year Junior Auditor Jenjang pendikan pegawai DAI sebagai berikut; DAI employees from the education level as follows; Jenjang PendidikanEducation Level JumlahTotal S3 - S2 1 S1 39 D3 1 3. Pemimpin Divisi Audit Internal diangkat dan diberhentikan oleh Direktur Utama dengan persetujuan Dewan Komisaris dan setiap pengangkatan maupun pemberhentian jabatannya harus dilaporkan kepada Bank Indonesia. Sistem Pengendalian Internal 1. Pengendalian intern merupakan suatu mekanisme pengawasan yang ditetapkan oleh manajemen Bank secara berkesinambungan on going basis. Manajemen bank bjb telah menetapkan pengendalian internal meliputi kebijakan dan peraturan dalam rangka memperoleh keyakinan yang memadai bahwa kepentingan Bank, masyarakat penyimpan dana dan pengguna jasa serta perekonomian nasional dapat terpelihara dengan serasi dan dapat dilaksanakan dengan efektif dan efisien. AUDIT INTERNAL INTERNAL AUDIT President Director. The Internal Audit Division in carrying out its duties and responsibilities is assisted by five 5 units Work Groups, namely the Head Office Audit Group, SDQA Audit, Information Technology Audit, Anti-Fraud Audit, and Regional Office Audit. The current organizational structure of the Internal Audit Division is: IV. Number of staff and certification In carrying out its duties and responsibilities, the Internal Audit Division Head is supported by 9 Group Leader who possessed banking experience. Each group consists of various levels of employees, among others: Junior Staff, Auditor, Officer, Senior Officer, and Manager. The number of the Internal Audit Division staff up to December 2013 is as many as 41 people with the following details: 3. The Internal Audit Division Head is appointed and dismissed by the President Director with the approval of the Board of Commissioners and the appointment and dismissal of each position must be reported to Bank Indonesia. Internal Control Systems 1. Internal control is a monitoring mechanism established by the management of the Bank on an ongoing basis. The management of bank bjb has determined the internal controls which include policies and regulations in order to obtain reasonable assurance that the interests of the Bank, the depositors community and service users as well as the national economy can be maintained in harmony and can be implemented effectively and efficiently. Kriteria ARA No. VI.13.2,6, VI.16, VI.16.1 Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 345 Consolidated Financial Statements DAI melakukan pemeriksaan kepada seluruh aktivitas kerja unit kerja dengan tujuan untuk: 1. Effectiveness and efficiency of operations – yaitu efektivitas dan efisiensi penggunaan sumber daya perusahaan, seperti aktiva tetap, personil, modal, reputasi dan kemampuan berproduksi; 2. Reliability of financial reporting – yaitu penyajian laporan keuangan yang akurat dan tepat waktu; 3. Compliance with applicable laws and regulations – yaitu bahwa perusahaan telah mematuhi semua peraturan yang berlaku, antara lain peraturan Bank Indonesia, Perpajakan, Bapepam, dsb. 2. Kesesuaian Pengendalian Internal dengan COSO 1. Control Environment Lingkungan Pengendalian merupakan bagian penting dari budaya perusahaan. Direksi dan Manajemen Senior membangun keteladanan tone at the top berkenaan dengan pentingnya pengendalian intern termasuk standar perilaku dan etika. Bentuk nyata dari komitmen Managemen dalam upaya membangun budaya sadar risiko yaitu dengan menetapkan program ”Zero Fraud” di tahun 2013. Direksi berkomitmen melakukan kegiatan pengendalian internal dengan menyetujui struktur organisasi, menetapkan wewenang dan tanggungjawab, mereview secara periodik keseluruhan strategi bisnis dan kebijakan Bank, pemahaman risiko utama bank serta menetapkan tingkat risiko yang dapat diterima dan memastikan manajemen senior telah melaksanakan proses manajemen risiko mulai dari identifikasi risiko sampai dengan pengendalian risiko, serta memastikan manajemen senior memantau efektifitas dari sistem pengendalian internal. Direksi dan manajemen senior menetapkan standar etika dan integritas yang tinggi serta mengembangkan budaya yang menekankan dan memperlihatkan kepada seluruh karyawan mengenai pentingnya pengendalian intern. 2. Risk Assessment Sistem pengendalian intern yang efektif dapat mengidentifikasi dan menelaah risiko yang secara material dan signifikan akan mempengaruhi pencapaian tujuan dan sasaran Bank. Penelaahan harus mencakup seluruh risiko yang dihadapi Bank secara konsolidasi antara lain: risiko kredit, risiko pasar, risiko likuiditas, risiko operasional, risiko hukum, risiko reputasi, risiko kepatuhan, dan risiko strategik. 3. Control Activities Direksi menyusun dan menyetujui seluruh kebijakan dan prosedur bagi seluruh unit bisnis utama dan unit supporting yang secara berkala dilakukan review dan pengkinian. The Internal Audit Division DAI assesses all work units activities with the following objectives: 1. Effectiveness and efficiency of operations – namely the effectiveness and efficiency of company resources utilizations, such as fixed assets, personnel, capital, reputation and production ability; 2. Reliability of financial reporting – namely the presentation of financial statements that are accurate and timely; 3. Compliance with applicable laws and regulations – namely that the company has complied with all applicable regulations, including Bank Indonesia regulations, Taxation, Bapepam, and others.. 2. Conformity of Internal Control with COSO 1. Control Environment Control environment is an important part of the corporate culture. The Board of Directors and Senior Management build exemplaries tone at the top with respect to the importance of internal controls, including standards of conduct and ethics. The real form of the Management’s commitment in building a culture of risk awareness is by establishing the “Zero Fraud” program in 2013. The Board of Directors is committed conduct internal control activities by approving the organizational structure, establishing the authorities and responsibilities, periodically reviewing the overall business strategy and policy of the Bank, understanding the bank’s main risks as well as establishing acceptable levels of risk and ensure that senior management has implemented risk management processes from risk identification to risk control, as well as ensuring that the senior management monitors the effectiveness of the internal control systems. The Board of Directors and senior management establishes high ethical and integrity standards as well as developing a culture that emphasizes and demonstrates all employees regarding the importance of internal control. 2. Risk Assessment An effective internal control system can identify and analyse risks that are materially and significantly affect the achievement of the goals and objectives of the Bank. The review should cover all risks faced by the Bank on a consolidated basis among others: credit risk, market risk, liquidity risk, operational risk, legal risk, reputation risk, compliance risk, and strategic risk.. 3. Control Activities The Board of Directors prepares and approves all policies and procedures for all major business units and supporting units that are periodically being reviewed and updated. Kriteria ARA No. VI.16.2 bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 346 Kebijakan dan prosedur yang telah ditetapkan tersebut menjelaskan aktivitas pengendalian pada setiap tingkatan serta adanya pemisahan tugas yang tepat sehingga tidak terjadi benturan kepentingantanggung jawab. 4. Information and Communication Informasi merupakan aspek penting dalam pengambilan keputusan, sehingga diperlukan penyampaian informasi secara detail dan tepat waktu. Informasi tersebut berupa data finansial, operasional dan kepatuhan yang komprenhensif serta informasi pasar yang relevan untuk dijadikan dasar pengambilan keputusan. Selain itu diperlukan Sistem Informasi dan Saluran Komunikasi yang efektif untuk memastikan informasi di terima oleh karyawan yang tepat. 5. Monitoring Evaluasi secara terus menerus dibangun didalam proses bisnis pada tingkatan yang berbeda, memberikan informasi secara tepat waktu. Sedangkan, Divisi Audit Internal melakukan pemantauan secara berkala terhadap efektifitas keseluruhan pengendalian internal. Pemantauan diprioritaskan kepada risiko utama dan risiko yang memiliki dampak yang besar. Adanya kekurangan dalam pengendalian internal deficiencies dikomunikasikan kepada manajemen dan dewan direksi. Divisi Audit Internal didukung oleh jumlah dan kompetensi memadai yang telah memiliki pengalaman untuk mengevaluasi keseluruhan sistem pengendalian internal atas kegiatan operasional. Pengendalian internal merupakan rangkaian proses yang dilakukan oleh Dewan Direksi, Manajemen dan personil bank bjb secara berkesinambungan on going basis dalam rangka memberikan keyakinan yang memadai tentang pencapaian tujuan. Tujuan pengendalian internal bank bjb adalah: 1. Effectiveness and efficiency of operation, yaitu efektivitas dan efisiensi penggunaan sumber daya perusahaan, seperti aktiva tetap, personil, modal, reputasi, kemampuan berproduksi dan pengamanan sumber daya. 2. Realibility of financial reporting, yaitu penyajian laporan yang akurat dan tepat waktu baik untuk internal maupun eksternal publik. 3. Compliance with applicable laws and regulations, yaitu bahwa perusahaan telah mematuhi semua peraturan yang berlaku, antara lain Undang – Undang , Peraturan Pemerintah, Peraturan Bank Indonesia, perpajakan dan Bapepam-LK. AUDIT INTERNAL INTERNAL AUDIT The policies and procedures which have been established explain the control activities at all levels as well as appropriate separation of duties so there will be no conflicts of interest responsibility. . 4. Information and Communication Information is an important aspect in decision making, hence necessary details and information submission in a timely manner are required. The information can be in the form of comprehensive financial data, operational data, and compliance data as well as relevant market information on which to base the decisions. In addition, effective Information Systems and Communication Channels are required to ensure the information is received by the right employees. 5. Monitoring Evaluation is continuously being developed in business processes at different levels, providing information in a timely manner. Meanwhile, the Internal Audit Division conducts periodical monitoring on the overall effectiveness of internal control. Monitoring is prioritized to major risks and risks that have the greatest impact. Deficiencies in internal control are communicated to the management and the Board of Directors. The Internal Audit Division is supported by a sufficient number and competence who have the experience to evaluate the overall system of internal control over operations. Internal control is a series of processes carried out by the Board of Directors, Management and bank bjb personnels on an on- going basis in order to provide reasonable assurance on the achievement of objectives. The objectives of bank bjb internal control are: 1. Effectiveness and efficiency of operation, namely the effectiveness and efficiency of company resources utilizations, such as fixed assets, personnel, capital, reputation, production ability, and securing resources. 2. Reliability of financial reporting, namely the presentation of financial statements that are accurate and timely for the internal of the bank as well as external publis. 3. Compliance with applicable laws and regulations, namely that the company has complied with all applicable regulations, among others the Legislation, Government Regulations, Bank Indonesia regulations, Taxation, Bapepam, and others. . Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 347 Consolidated Financial Statements Kegiatan Audit Internal 2013 Pemerikasaan yang dilakukan sesuai dengan Rencan Bisnis Bank Divisi Audit Internal tahun 2013 yang telah disetujui oleh Direktur Utama. Terhitung sejak tanggal 1 Januari 2013 sampai dengan 31 Desember 2013, DAI telah melakukan pemeriksaan secara independen terhadap unit operasional Kantor Cabang, Divisi dan Kantor Wilayah, proses bisnis serta teknologi informasi secara menyeluruh. Adapun realisasi kegiatan audit dibandingkan rencana sebagai berikut: Aktivitas Audit Rencana Plan Realisasi Realization Audit Activities Audit Umum Kantor Cabang 32 31 General Audit Branch Offices Audit Divisi 3 2 Audit Division Audit Kantor Wilayah 1 1 Audit Regional Office AUDIT Proses Bisnis 2 2 Audit Business Processes Audit Proses Teknologi Informasi 4 4 Information Technology Audit Process Laporan Semester 2 2 Semester Reports Menjadi LO untuk Kegiatan Pemeriksaan BI dan BPK RI 1 2 Being BI LO for Inspection Activities and BPK RI Audit FraudAudit Khusus 26 Fraud Audit Special Audit Terdapat realisasi kegiatan yang tidak sesuai dengan rencana pemeriksaan, yaitu audit 1 satu Kantor Cabang dan 1 satu Divisi. Hal tersebut disebabkan aanya peningkatan pemeriksaan khusus diluar jadwal yang harus ditindaklanjuti dengan segera dan menyita waktu pemeriksaan yang terjadwal. Evaluasi Sistem Pengendalian Internal Evaluasi pengendalian intern yang dilakukan oleh Auditor Internal melalui proses audit terhadap auditee menunjukkan bahwa desain kebijakan dan prosedur telah ada present dan telah dijalankan dalam proses operasional bank secara memadai functioning. Terdapat beberapa hasil temuan dalam penerapan pengendalian tersebut menunjukkan adanya kekurangan dan kelemahan. Permasalahan terkait dengan kecukupan pengendalian internal tersebut dilaporkan kepada Direksi untuk mendapat tindaklanjut perbaikan yang dalam pelaksanaannya dipantau oleh Divisi Audit Internal. Selain itu, laporan disampaikan kepada Dewan Komisaris melalui Komite Audit. Internal Audit Activities in 2013 Assessments conducted are in accordance with the Bank Business Plan Internal Audit Division 2013 which has been approved by the President Director. Effective from 1 January 2013 to 31 December 2013, DAI has performed independent assessments on the operational units of Branch Office, Division and Regional Office, business processes as well as information technology as a whole. The realization of the audit activities compared to the plan is as follows: There is a realization of activity that do not comply with the assessment plan, namely the audit of 1 one Branch and 1 one Division. This is due to the increase special examination outside the schedule which must be followed up immediately and time consuming to the scheduled assessments. Internal Control System Evaluation Evaluation of internal control conducted by the Internal Auditor through the audit process to the auditee indicates that the design of policies and procedures have been present and has been implemented in the bank’s operations adequately functioning. There are several findings in the application of these controls which showed deficiencies and weaknesses. Issues related to the adequacy of the internal controls are reported to the Board of Directors to receive follow up improvements in which in its implementation is monitored by the Internal Audit Division. In addition, the reports are submitted to the Board of Commissioners through the Audit Committee. Kriteria ARA No. VI.13.5, VI.16.3 bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 348 Audit Eksternal Berdasarkan hasil keputusan RUPS bank bjb pada tanggal 25 Maret 2013, ditetapkan akuntan publik yang melakukan audit Laporan keuangan bank bjb periode 31 Desember 2013 adalah: KAP Purwantono, Suherman Surja The Indonesian member firm of Ernst Young Global Limited Gedung Bursa Efek Indonesia Menara 2 Lantai 7 Jl. Jend. Sudirman Kav. 52-53 Jakarta 12190 Indonesia Telp. 021 5289 5000 Fax. 021 5289 4545 Yang menjadi tugas pokok yaitu melakukan audit laporan keuangan bank bjb pada tanggal dan untuk tahun yang berakhir pada tanggal 31 Desember 2013, berdasarkan standar auditing yang ditetapkan oleh Institut Akuntan Publik Indonesia. Standar tersebut mengharuskan Akuntan Publik merencanakan dan melaksanakan audit agar memperoleh keyakinan yang memadai bahwa laporan keuangan bebas dari salah saji yang material. Akuntan Publik bertanggungjawab atas pendapat yang diberikan terhadap laporan keuangan yang diaudit. Tugas Akuntan Publik meliputi pemeriksaan atas dasar pengujian, bukti-bukti yang mendukung jumlah-jumlah dan pengungkapan dalam laporan keuangan. Di tahun 2013 tidak ada jasa lain yang diberikan akuntan publik. Tahun Year Kantor Akuntan Publik Public Accounting Firm Nama Akuntan Perorangan Accountant Name Individual Biaya Fee 2010 Ernst Young Hari Purwantono Rp 1.500.000.000.000 2011 Ernst Young Hari Purwantono Rp 900.000.000.000 2012 Ernst Young Benyanto Suherman Rp 1.550.000.000.000 2013 Ernst Young Benyanto Suherman Rp 1.675.000.000.000 External Audit Based on the bank bjb GMS’s decision on March 28, 2011, the public accountant appointed to audit bank bjb’s financial report the period December 31, 2011 are: The main task is to audit bank bjb’s financial statements bank bjb on the date and for the year ended December 31, 2011, in accordance with the auditing standards established by the Indonesian Institute of Certified Public Accountants. Those standards requires Public Accountants to plan and perform the audit to obtain reasonable assurance that whether the financial statements are free of material misstatement. Public Accountant is responsible for the feedback given to the audited financial statements. Public Accountant duties include examination on a test basis, evidence supporting the amounts and disclosures in the financial statements. There were no other service provided by the public accountant in 2013. AUDIT EKSTERNAL EXTERNAL AUDIT Kriteria ARA No. VI.14, VI.14.1,2,3 Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 349 Consolidated Financial Statements

1. Standar tata perilaku yang menjadi acuan setiap insan bank bjb