Sistem pengendalian internal yang menyeluruh.

GooD CoRpoRAte GoVeRNANCe Selama tahun 2016, penerapan manajemen risiko kredit telah dilakukan oleh Divisi Manajemen Risiko di berbagai aktivitas yang tereskpos risiko kredit dan mencakup antara lain; analisa dan tinjauan manajemen risiko terhadap sektor-sektor ekonomi khususnya sektor ekonomi yang akan dibiayai Bank pada tahun 2016, penetapan dan pemantauan credit risk appetite dan credit risk tolerance sesuai Rencana Bisnis Bank tahun 2016, pelaksanaan review independen terhadap permohonan kredit dan setelah pencairan kredit individual sesuai dengan batasan dan ketentuan yang ditetapkan oleh Direksi, pengukuran dan review terhadap risiko portofolio kredit secara periodik, tindak lanjut pemenuhan atas temuan otoritas Jasa Keuangan terkait risiko kredit, implementasi serta penyempurnaan Credit Risk Management System berupa Credit Risk Rating CRR danatau Credit Risk Scoring. Untuk menunjang pengukuran risiko kredit sesuai dengan metodologi internal yang akan digunakan, Divisi Manajemen Risiko berupaya mengumpulkan data base kredit secara berkelanjutan dan menyempurnakan proses serta prosedur internal, sehingga diharapkan Bank dapat memperoleh data yang akurat, handal dan terpercaya untuk menghasilkan nilai parameter Probability of Default pD, Loss Given Default LGD, dan Exposure at Default eAD. Divisi Manajemen Risiko juga telah melakukan stress testing risiko kredit secara periodik untuk mengetahui ketahanan kecukupan modal Bank terhadap kenaikan Non performing Loan NpL gross dan net dan pelaksanaan write of sesuai pedoman Manajemen Risiko Kredit Bank serta skenario lainnya yang diminta oleh Direksi danatau otoritas Jasa Keuangan. Selain itu, Divisi Manajemen Risiko juga melaksanakan simulasi mapping kredit dengan nilai nominal tertentu berdasarkan penilaian parameter yang ditetapkan untuk mengetahui proyeksi kualitas kolektibilitas kredit debitur existing. perhitungan kebutuhan modal yang diperlukan untuk risiko kredit telah dilakukan sesuai dengan ketentuan Bank Indonesia yang berlaku, yaitu dengan Standardised Approach SA. Sedangkan penilaian Proil Risiko Kredit telah dilakukan sesuai ketentuan Bank Indonesia dan atau otoritas Jasa Keuangan yang berlaku dan telah disampaikan kepada otoritas Jasa Keuangan secara tepat waktu bersamaan dengan proil risiko lainnya. During 2016, the implementation of credit risk was performed by the Risk Management Division at various activities exposred to credit risk and covering, among others: risk management analysis and review towards economic sectors particularly economic sectors that are inanced by the Bank in 2016, setting and monitoring of credit risk appetite and credit risk tolerance in alignment with the Bank’s 2016 Business plan, perform independent review towards credit proposals, and subsequent disbursement of individual credit in accordance with limits and terms decided by Directors, measurement and review towards credit portfolio risk on a periodic basis, follow-up of Financial Services Authority indings related to credit risk, implementation and improvement of Credit Risk Management System in the form of Credit Risk Rating CRR andor Credit Risk Scoring. In an afort to support the measurement of credit risk in conjunction with internal methodology to be used, the Risk Management Division puts efort to collect credit database on a continuous basis and improves internal process and procedures, hence it is hoped that the Bank can obtain data that is accurate, reliable and trusted to generate parameter values of probability of Default pD, Loss Given Default LGD and exposure at Default eAD. the Risk Management Division has conducted stress testing of credit risk on a periodic basis to understand the resilience of the Bank’s capital adequacy towards the increase in non-performing loans gross and net NpL and the implementation of the Write Of in accordance with Bank’s Credit Risk Management Guidelines and other scenarios requested by the Board of Directors or the Indonesia Financial Services Authority. In addition, the Risk Management Division also carries out credit mapping simulation with a certain nominal value to determine the projection of existing debtor credit collectability quality based on an assessment of certain parameters. the calculation of capital requirements required for credit risk has been conducted in accordance with the applicable Bank Indonesia regulation, namely the Standardized Approach SA. Meanwhile the credit risk proile assessment has been conducted in accordance with the applicable Bank Indonesia provision and has been submitted to Bank Indonesia in a timely manner along with other risk proiles. 338 BANK ARTHA GRAHA INTERNASIONAL Laporan tahunan 2016