Introduction
Management Discussion Analysis on Company
Performance
Good Corporate Governance
Corporate Social Responsibility
Corporate Data
bank bjb
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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.
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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
•LaporanTahunan2013AnnualReport
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 : • SuratKeputusanDewanKomisarisNomor06DK2007,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.
• SuratKeputusanDireksiNomor931SKDIR2007,Bab3perihal 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.
• TheDirectors’DecreeNo.931SKDIR2007,Chapter3regarding 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
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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
•LaporanTahunan2013AnnualReport
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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:
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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
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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
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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
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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
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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
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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
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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: • Mengkajieisiensidanefektivitassistempengendalianinterndan
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.
• Mengkajiketaatanpelaksanaansistempengendalianinterndan 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. • Assessingadherencetotheimplementationofinternalcontrol
systems and risk management that apply through the internal audit activity.
• Plan,execute,andreporttheinspectionresultstothePresident Director and the Board of Commissioners and to monitor the
planning and implementation of follow-up on the results of the audit.
• Cooperatingintheieldofsupervisionwithinternalandexternal organization units.
• ExaminationandassessmentofthereliabilityoftheTSI’sinternal control system that runs well under development.
• Examineanyrecommendationsorproposals,policiesorsystems 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
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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
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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
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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
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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
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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
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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
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349
Consolidated Financial Statements
1. Standar tata perilaku yang menjadi acuan setiap insan bank bjb