Rekening Administratif Off-Balance KewajibanLiabilities

RISK MANAGEMENT MANAJEMEN RISIKO bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 258 No. Pos - pos Post Sandi Code Saldo Balance Jatuh TempoMaturity 1 minggu 1 week 1 minggu s- 2 minggu 2 weeks - 2 weeks 2 minggu - 1 bulan 2 weeks- 1 months 1 - 3 bulan 1 -3 months 3 - 6 bulan 3 - 6 months 6 - 12 bulan 6 - 12 months 12 bulan 12 months C. Selisih Aset dengan Kewajiban dalam Neraca Difference Assets to Liabilities in the Balance Sheet 148.045 1.949.656 2.636.565 1.822.487 1.768.779 348.849 850.971 11.294.663

II. Rekening Administratif Off-Balance

Sheet - - - - - - - A. Tagihan Rekening Administratif Off-Balance Sheet Receivables - - - - - - - - 1. Komitmen Commitments - - - - - - - - a. Fasilitas pinjaman yang belum ditarik Undrawn borrowing facilities - - - - - - - - b. Posisi pembelian spot dan derivatif yang masih berjalan Outstanding buying spot and derivative - - - - - - - - 1 Spot Spot - - - - - - - - 2 Derivatif derivative - - - - - - - - c. Lainnya Other - - - - - - - - 2. Kontijensi Contingencies - - - - - - - - B. Kewajiban Rekening Administratif Liabilities Balance Sheet 436.445 13.043 2.461 1.255 30.244 188.122 165.159 36.161 1. Komitmen Commitments 68.889 - - - 1.714 65.834 1.298 43 a. Fasilitas pinjaman yang belum ditarik Undrawn borrowing facilities 75 - - - - - 32 43 b. Irrevocable LC yang masih berjalan Irrevocable L C is still running 68.814 - - - 1.714 65.834 1.266 - c. Posisi pembelian spot dan derivatif yang masih berjalan Outstanding buying spot and derivative - - - - - - - - 1 Spot Spot - - - - - - - - 2 DerivatifDerivative - - - - - - - - d. LainnyaOther - - - - - - - - 2. Kontijensi Contingencies 367.556 13.043 2.461 1.255 28.530 122.288 163.861 36.118 C. Selisih Tagihan dan Kewajiban dalam Rekening Administratif Difference in Account Receivables and Payables Administrative 436.445 13.043 2.461 1.255 30.244 188.122 165.159 36.161 - - - - - - - Selisih IA-IB + IIA-IIB Net IA-IB + IIA-IIB 584.490 55.368 6.489 126.115 124.397 159.704 117.978 5.561 Selisih Kumulatif Cumulative Differences 55.368 61.857 187.972 312.369 472.073 590.051 584.490 Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 259 Consolidated Financial Statements D. Risiko Operasional Risiko Operasional adalah risiko akibat ketidakcukupan dan atau tidak berfungsinya proses internal, kesalahan manusia, kegagalan sistem, danatau adanya kejadian-kejadian eksternal yang mempengaruhi operasional bank. Risiko operasional melekat kepada seluruh aktivitas bank, oleh karena itu risiko operasional tidak dapat dihilangkan namun dapat dikendalikan melalui mitigasi risiko yang memadai. Dampak kerugian dari risiko operasional dapat berupa kerugian keuangan atau kerugian non keuangan. Bank melakukan tata kelola mengenai pengelolaan risiko operasional yang dilakukan melalui three line of defense yaitu risk taking unit sebagai lini pertahanan pertama, unit kerja Operational Risk Management sebagai lini pertahanan kedua, serta Internal Audit sebagai lini pertahanan ketiga. Lini pertahanan pertama memiliki tanggung jawab untuk memastikan bahwa seluruh proses operasional yang dilakukan telah sesuai dengan kebijakan dan prosedur yang berlaku, melakukan identifikasi risiko operasional serta melakukan mitigasi atas peristiwa kejadian risiko operasional. Lini pertahanan kedua yang berfungsi untuk mendukung dan memastikan unit kerja pada lini pertahanan pertama telah melakukan pengelolaan risiko secara efektif. Lini pertahanan ketiga memiliki peran untuk memastikan proses pengelolaan risiko operasional yang dilakukan oleh lini pertahanan pertama dan kedua telah berlangsung secara efektif dalam memitigasi kejadian risiko yang sudah terjadi maupun yang bersifat potensial agar tidak menimbulkan potensi kerugian bagi Bank. a. Pengawasan Aktif Dewan Komisaris dan Direksi Dewan Komisaris dan Direksi melakukan pengawasan aktif atas manajemen risiko operasional, anatara lain melalui Komite Risiko baik yang berada pada level komisaris maupun direksi. Dalam pelaksanaan pengawasan aktif yang dilakukan Dewan Komisaris, dilakukan melalui Komite Pemantau Risiko. Sementara pada tingkat Direksi dilakukan melalui Komite Manajemen Risiko yang antara lain membahas mengenai kebijakan manajemen risiko bank. Dalam rangka meminimalisir kejadian fraud, Direksi melakukan sosialisasi kepada seluruh karyawan mengenai pencegahan terkait fraud sebagai langkah untuk meningkatkan awareness karyawan mengenai kejadian fraud. Bank memiliki unit kerja independen yang melaksanakan pengelolaan manajemen risiko operasional secara bankwide yaitu Grup Risiko Operasional yang berada dibawah Divisi Manajemen Risiko. Unit ini memiliki peran dalam menetapkan standard dan kebijakan pengelolaan risiko operasional, dan berhubungan serta berkoordnasi dengan seluruh unit bisnis dan supporting unit untuk memastikan langkah mitigasi yang dilakukan telah cukup dan memadai untuk mencegah potensi risiko operasional. D. Operational Risk Operational risk is risks due to insufficient and or failed internal processes, human error, system failure, and or the existence of external events affecting the operations of the bank. Operational risks are inherent to all bank activities, therefore operational risks can not be eliminated but can be controlled through adequate risk mitigations. The impact of operational risk losses can be in the form of financial loss or non-financial loss. The bank conducts governance on the management of operational risk, performed through the three line of defense, namely the risk taking unit as the first line of defense, the Operational Risk Management unit as a second line of defense, as well as the Internal Audit as a third line of defense. The first line of defense has the responsibility to ensure that all operational processes are carried out in compliance with the applicable policies and procedures, conducting operational risk identification as well as conducting mitigations on operational risk occurrence events. The second line of defense which serves to support and ensure the work unit in the first line of defense has conducted the management of risk effectively. The third line of defense has a role to ensure that the operational risk management process conducted by the first and second line of defense has been effective in mitigating risk events that have already occurred and that are potential in order to avoid the potential loss to the Bank. a. Active Supervision by the Board of Commissioners and Directors The Board of Commissioners and the Board of Directors conduct active supervision on the management of operational risk, among others through the Risk Committees at the level of both the commissioners and directors. In the implementation of active supervision conducted by the Board of Commissioners, is conducted by the Risk Monitoring Committee. While at the level of Directors is conducted by the Risk Management Committee which among other things discussed the bank’s risk management policies. In order to minimize the incidence of fraud, the Board of Directors perform dissemination to all employees regarding the preventions related to fraud as a way to increase employees’ awareness on the incidence of fraud. The Bank has an independent unit carrying out the bankwide management of operational risk management, namely the Group Operational Risk which is under the Risk Management Division. This unit has a role in setting operational risk management standards and policies, and have relations and coordinations with all business units and supporting units to ensure that mitigation measures conducted have been sufficient and adequate to prevent potential operational risks. RISK MANAGEMENT MANAJEMEN RISIKO bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 260 Bank melakukan pengelolaan risiko operasional pada seluruh aktivitas, dimana seluruh karyawan wajib berperan serta dalam mengelola risiko operasional pada unit kerja masing-masing serta memperhatikan kontrol yang efektif untuk mengantisipasi kemungkinan terjadinya risiko yang dapat merugikan bank. b. Kecukupan Kebijakan, Prosedur dan Penetapan Limit Bank telah memiliki kebijakan serta pedoman manajemen risiko operasional yang secara berkala dilakukan pembaharuan dan evaluasi atas kebijakan dan pedoman manajemen risiko bank tersebut. Selain itu bank juga telah memiliki kebijakan lain terkait manajemen risiko operasional, diantaranya kebijakan anti fraud, kebijakan Business Continuity Management yang didalamnya meliputi Business Continuity Plan sebagai prosedur kelangsungan usaha Bank, Emergency Response Plan sebagai prosedur tanggap darurat bencana dalam rangka penyelamatan data dan aset serta Disaster Recovery Plan sebagai prosedur kelangsungan sistem dan infrastruktur pendukung Teknologi Informasi, Kebijakan pengelolaan Teknologi Informasi. Disamping itu terkait dengan kebijakan pengembangan produk dan aktivitas baru terlebih dahulu dilakukan analisa untuk menilai risiko yang melekat terhadap aktivitasproduk tersebut. Bank memiliki prosedur operasional untuk proses aktivitas kegiatan operasional bank yang harus dilaksanakan oleh setiap unit kerja dengan memperhatikan sistem pengendalian intern yang memadai sehingga dapat meminimalisir kemungkinan terjadinya risiko operasional pada bank. Selain itu bank memiliki kebijakan terkait limit kewenangan dalam kegiatan operasional, pemisahan tugas dan tanggung jawab pada setiap level jabatan, serta adanya approval untuk setiap eskalasi. c. Kecukupan Proses Identifikasi, Pengukuran, Pemantauan, dan Pengendalian Risiko, serta Sistem Informasi Manajemen Risiko Dalam mendukung penerapan majemen risiko operasional untuk proses identifikasi, pengukuran, pemantauan, dan pengendalian Risiko, bank telah mengembangkan alat bantu manajemen risiko yaitu : - Risk Control Self Assessment RCSA merupakan penilaian sendiri untuk mengukur eksposur risiko dari kumpulan risk register sebagai analisis potensi risiko dari kegiatan operasional bank. Penilaian RCSA mencakup assessment untuk sistem pengendalian risiko yang telah diimplementasikan bank - Key Risk Indicator merupakan tools yang digunakan untuk mengukur eksposur risiko melalui pengukuran terhadap indikator risiko yang ditetapkan sebagai key risk sebagai early warning dalam mendeteksi potensi- potensi risiko. The Bank manages operational risk in all activities, in which all employees are required to participate in managing operational risk in their respective work unit as well as with regards to effective control to anticipate risks that may be detrimental to the bank. b. Adequacy of Policy, Procedure, and Establishment of Limit The bank has an operational risk management policy and guidelines that are updated and evaluated regularly on the bank’s risk management policies and guidelines. In addition, the bank also has other policies related to the management of operational risk, including anti-fraud policy, the Business Continuity Management policy in which includes the Business Continuity Plan as the Bank’s business continuity procedures, Emergency Response Plan as an emergency response procedures in order to rescue data and assets as well as the Disaster Recovery Plan as the system sustainability procedures, and Information Technology supporting infrastructures, the Information Technology management Policies. In addition, related to the new products and activities development, prior analysis to assess the risks inherent to the activityproduct is conducted. The Bank has an operational procedure for the activities of bank operations to be performed by each unit of work by observing an adequate internal control system so as to minimize the likelihood of operational risk at the bank. In addition the bank has a policy related to the operations of the authority limit, separation of duties and responsibilities at each level positions, as well as the approval for any escalation. c. Adequacy of Identification Process, Measurement, Monitoring, and Risk Control as well as Risk Management Information System In support of the application for the management of operational risk identification, measurement, monitoring, and controlling risks, the bank has developed a risk management instruments, namely: - Risk Control Self Assessment RCSA which is a self- assessment to measure the risk exposure of a set of risk registers as an analysis of the potential risks of bank operations. RCSA assessment includes an assessment of the risk control system which has been implemented in the bank - Key Risk Indicator is a tool that is used to measure the risk exposure through measurement against risk indicators set as key risks as an early warning in detecting potential risks. Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 261 Consolidated Financial Statements - Loss Event Database merupakan pengumpulan data peristiwa risiko yang terjadi. Data ini bertujuan sebagai pemenuhan internal loss database sehingga bank memiliki data kerugian yang pernah terjadi pada bank selain itu data tersebut juga dapat digunakan untuk pengukuran kecukupan modal dengan metode yang lebih advance. Disamping itu bank telah menjadi anggota Konsorsium Data Kerugian Eksternal KDKE, dimana dalam konsorsium tersebut menyediakan database risk event yang terjadi pada bank lain yang tergabung dalam konsorsium tersebut dengan tetap menjaga kerahasian bank tersebut. Keikutsertaan dalam konsorsium tersebut merupakan salah satu cara untu melakukan identifikasi risiko serta meningkatkan awareness terhadap risk event yang terjadi pada bank lain. Proses identifikasi, pengukuran, pemantauan dan pengendalian risiko operasional tersebut diperlukan dukungan infrastruktur dan sumber daya manusia yang memadai sesuai dengan lingkup dan kompleksitas bisnis bank. Untuk pengukuran risiko operasional yang terkait dengan alokasi modal dan ATMR risiko operasional, maka bank dilakukan perhitungan dengan metode Basic Indicator Approach sesuai dengan ketentuan dari regulator. 7. Pengungkapan Kuantitatif risiko operasional 1. Tabel 1 Pengungkapan Kuantitatif Risiko Operasional – Bank Secara Individual No Pendekatan Yang Digunakan Approach Used 31 Desember 2013December 31, 2013 31 Desember 2012December 31, 2012 Pendapatan Bruto Rata-rata 3 tahun terakhir Average Gross Income in the past 3 years Beban Modal Capital Charge ATMR RWA Pendapatan Bruto Rata-rata 3 tahun terakhir Average Gross Income in the past 3 years Beban Modal Capital Charge ATMR RWA 1 2 3 4 5 6 7 8 1 Pendekatan Indikator Dasar Basic Indicator Approach 3,335,531 500,330 6,254,121 2,768,486 415,273 5,190,912 Total Eksposur Total Exposure - Loss Event Database is a data collection of occurred risk events. This data is intended as a fulfillment of internal loss database therefore the bank has the data of loss which occurred to the bank, in addition the data can also be used for the measurement of capital adequacy with more advanced methods. In addition, the bank has become a member of the External Data Loses Consortium KDKE, in which the consortium provides a database of risk events which occurred at other banks that are members of the consortium while maintaining the confidentiality of the bank. Participation in the consortium is one way to conduct a risk identification as well as increasing awareness on risk event which occurred at other banks. The process of identification, measurement, monitoring and operational risk control requires the support of necessary infrastructures and adequate human resources in accordance with the scope and complexity of the bank’s business. For the measurement of operational risk associated with capital allocation and the RWA of operational risk, the bank performed calculations with the Basic Indicator Approach method in accordance with the provisions of the regulator. 7. Quantitative Operational Risk Disclosure 1. Table 1 Quantitative Operational Risk Disclosure – Bank as Individual RISK MANAGEMENT MANAJEMEN RISIKO bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 262 2. Tabel 1 Pengungkapan Kuantitatif Risiko Operasional – Bank Secara Konsolidasi Dengan Perusahaan Anak No Pendekatan Yang Digunakan Approach Used 31 Desember 2013December 31, 2013 31 Desember 2012December 31, 2012 Pendapatan Bruto Rata-rata 3 tahun terakhir Average Gross Income in the past 3 years Beban Modal Capital Charge ATMR RWA Pendapatan Bruto Rata-rata 3 tahun terakhir Average Gross Income in the past 3 years Beban Modal Capital Charge ATMR RWA 1 2 3 4 5 6 7 8 1 Pendekatan Indikator Dasar Basic Indicator Approach 3,335,531 500,330 6,254,121 2,768,486 415,273 5,190,912 Total Eksposur Total Exposure Dalam penyajian informasi mengenai risiko operasional yang dihadapi, bank telah menyusun beberapa pelaporan-pelaporan mengenai eksposur risiko operasional diantaranya yaitu profil risiko operasional secara bankwide yang disusum secara berkala, selain itu bank juga membuat laporan secara rutin mengenai kejadian risiko operasional berdasarkan data yang diperoleh dari tools manajemen risiko, terdapat juga laporan risiko secara insidental yang dibuat sesuai dengan kebutuhan berdasdarkan risk event yang terjadi. d. Sistem Pengendalian Intern yang Menyeluruh Sistem pengendalian internal dalam penerapan manajemen risiko mencakup : •฀ Prosedur฀operasional฀yang฀sesuai฀dengan฀proses฀aktivitas฀ kegiatan operasional bank sehingga dapat meminimalisir kemungkinan terjadinya risiko operasional pada bank. •฀ Kebijakan฀ terkait฀ limit฀ kewenangan฀ dalam฀ kegiatan฀ operasional, pemisahan tugas dan tanggung jawab pada setiap level jabatan, serta adanya approval untuk setiap eskalasi. •฀ Pemisahan฀ fungsi฀ yang฀ jelas฀ antara฀ antara฀ unit฀ bisnis฀ dan unit pendukung dengan unit yang melaksanakan fungsi pengendalian. E. Risiko Hukum Risiko Hukum adalah risiko akibat tuntutan hukum danatau kelemahan aspek yuridis. Kelemahan aspek yuridis antara lain disebabkan adanya tuntutan hukum, ketiadaan peraturan perundang-undangan yang mendukung, atau kelemahan perikatan seperti tidak dipenuhinya syarat sahnya kontrak dan pengikatan agunan yang tidak sempurna. Risiko hukum antara lain dapat bersumber dari pada operasional, perjanjian dengan pihak ketiga, ketidakpastian hukum dan kelalaian penerapan hukum, hambatan dalam proses litigasi untuk penyelesaian klaim, serta masalah yurisdiksi antar negara. 2. Table 1 Quantitative Operational Risk Disclosure – Bank as a Consolidation with Subsidiaries In presenting the information on operational risks faced, the bank has developed a number reports on operational risk exposure among others, bankwide operational risk profile that is prepared periodically, in addition, the bank also create reports on a regular basis on operational risk events based on data obtained from the risk management tools, there are also incidental risk reports that are made in accordance with the requirements based on occurring risk events. d. Comprehensive Internal Control System The internal control system in the implementation of risk management include: •฀ Operational฀ procedures฀ that฀ are฀ in฀ accordance฀ with฀ the activities of bank operations so as to minimize the likelihood of the bank’s operational risk. •฀ Policies฀ related฀ to฀ the฀ limit฀ authority฀ in฀ operational฀ activities, separation of duties and responsibilities at each level positions, as well as the existence of approval for any escalation. •฀ A฀ clear฀ separation฀ of฀ functions฀ between฀ the฀ business฀ units and the supporting units with units that perform the control functions. E. Legal Risk Legal risk is the risk due to lawsuits andor weakness in the juridical aspects. Weakness in the juridical aspects are among others due to lawsuit, the absence of supporting laws and regulations, or contract weaknesses such as non-compliance with the terms of the contract’s validity and imperfect collateral contract. Legal risks can be derived from, among others, the operation, the agreement with the third party, legal uncertainties and the negligence in the application of the law, the obstacles in the litigation process for the settlement of claims, as well as jurisdictional issues between countries. Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 263 Consolidated Financial Statements 1. Pengawasan Aktif Dewan Komisaris dan Direksi Para pihak yang berkepentingan terkait dengan risiko hukum yaitu Dewan Komisaris, Direksi dan seluruh karyawan bank, dimana para pihak tersebut bertanggungjawab dalam pengelolaan risiko hukum. Dewan Komisaris dan Direksi memantau risiko hukum antara lain melalui pelaporan risiko hukum serta laporan lainnya yang berkaitan dengan legal. Dalam pelaksanaan pengelolaan risiko hukum bank telah memiliki unit kerja khusus yang menangani permasalahan di bidang hukum yang terdiri dari bagian litigasi dan non litigasi. Unit yang menjalankan fungsi pengelolaan tersebut risiko hukum tersebut adalah Divisi Hukum yang berada dibawah Direktorat Operasional dan telah terpisah dari fungsi pengelolaan risiko kepatuhan. 2. Kecukupan Kebijakan, Prosedur dan Penetapan Limit Bank telah memiliki kebijakan serta pedoman Manajemen risiko hukum yang secara berkala dilakukan pembaharuan dan evaluasi atas kebijakan dan pedoman manajemen risiko bank tersebut. Selain itu bank juga telah memiliki kebijakan dan prosedur dalam pengelolaan di bidang hukum untuk memastikan bahwa aktivitas bank telah sesuai dengan ketentuan perundang-undangan serta peraturan lainnya yang berlaku, sehingga bank dapat terhindar dari risiko hukum. Selain itu bank telah memiliki standardisasi dokumen hukum bagi produk dan layanan bank yang dilakukan review secara berkala sesuai dengan perkembangan bisnis bank. Bank juga melakukan kajian risiko hukum untuk setiap produk dan aktivitas baru sebagai langkah untuk memitigasi risiko hukum. 3. Kecukupan Proses Identifikasi, Pengukuran, Pemantauan, dan Pengendalian Risiko, serta Sistem Informasi Manajemen Risiko Dalam kecukupan proses penerapan manajemen risiko, bank melakukan identifikasi, pengukuran, pemantauan dan pengendalian atas risiko hukum oleh Divisi Hukum. Divisi Hukum tersebut bertindak sebagai “legal watch” yang menyediakan analisisadvis hukum kepada seluruh pegawai pada setiap jenjang organisasi, selain itu juga berfungsi dalam memberikan opini legal dalam setiap perjanjian kerjasama yang akan dilakukan oleh bank. Bank dalam melakukan pengelolaan risiko hukum dibantu oleh konsultan hukum untuk penanganan kasus hukum yang terjadi, dimana hal tersebut dilakukan untuk memitigasi dampak risiko hukum yang lebih luas. Dalam melakukan pengendalian risiko hukum bank melakukan beberapa hal diantaranya yaitu : 1. Active Supervision by the Board of Commissioners and Directors Stakeholders associated with the legal risk are the Board of Commissioners, Directors and all employees of the bank, where the parties are responsible for the management of legal risk. The Board of Commissioners and the Board of Directors monitors the legal risks, among others, through the legal risk reporting and other reports relating to legal. In the implementation of legal risk management, the bank has a special unit that handles legal issues which consists of litigation and non-litigation division. The units performing the legal risk management function is the Legal Division which is under the Directorate of Operations and has been separated from the compliance risk management functions. 2. Adequacy of Policy, Procedure, and Establishment of Limit The bank has a legal risk management policy and guidelines that are updated and evaluated regularly on the bank’s risk management policies and guidelines. In addition, the bank also has other policies related to the management of legal risk to ensure that the bank’s activities have been in accordance with the provisions of the regulations as well as other applicable legislations, therefore the bank will be able to avoid legal risks. In addition, the bank has had a standardized legal documents for products and services of the bank which are reviewed on a regular basis in accordance with the bank’s business development. The bank also perform legal risk assessments for each new products and activities as a measure to mitigate the legal risk. 3. Adequacy of Identification Process, Measurement, Monitoring, and Risk Control as well as Risk Management Information System In the process of risk management adequacy, the bank conducts identification, measurement, monitoring and control of legal risk by the Legal Division. The Legal Division acts as a “legal watch” that provides analysis legal advice to all employees at every level of the organization, also serves to provide a legal opinion on any collaboration agreement to be performed by the bank. The bank in managing legal risk is assisted by legal counsel for the handling of legal cases that occur, in which it is conducted to mitigate the impact of the broader legal risks. In conducting the legal risk control, the bank conducts several things such as: RISK MANAGEMENT MANAJEMEN RISIKO bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 264 - Proses kajian hukum dan pemberian opini atas produk serta layanan bank termasuk aktivitas dan produk baru - Terdapat standardisasi dokumen hukum bagi produk dan layanan bank - Kaji ulang terhadap dokumen-dokumen legal yang berlaku yang disesuaikan dengan perkembangan bisnis - Kebijakan dan prosedur hukum yang memadai - Melakukan penanganan kasus hukum yang dibantu juga oleh konsultan hukum apabila diperlukan - Membantu unit-unit terkait dalam penanganan kasus hukum - Memberikan informasi dan pengetahuan hukum kepada unit-unit terkait - Mendokumentasikan setiap kejadian risiko hukum dan jumlah potensi kerugian akibat risiko hukum tersebut 4. Sistem Pengendalian Intern yang Menyeluruh Sistem pengendalian internal yang menyeluruh dalam proses pelaksanaan manajemen risiko hukum dilaksanakan secara berkala oleh Divisi Hukum dan berkoordinasi dengan Satuan Kerja Manajemen Risiko dan Satuan Kerja Audit Internal. F. Risiko Kepatuhan Risiko Kepatuhan adalah risiko akibat bank tidak memenuhi dan atau tidak melaksanakan peraturan perundang-undangan dan ketentuan yang berlaku. Pengelolaan risiko kepatuhan dilakukan melalui penerapan sistem pengendalian intern yang konsisten. 1. Pengawasan Aktif Dewan Komisaris dan Direksi Para pihak yang berkepentingan terkait dengan risiko Kepatuhan yaitu Dewan Komisaris, Direksi dan seluruh karyawan bank, dimana para pihak tersebut bertanggungjawab dalam pengelolaan risiko kepatuhan. Penerapan prinsip dan budaya kepatuhan dimulai dari komitmen Dewan komisaris dan Direksi untuk memenuhi seluruh ketentuan yang berlaku. Kepatuhan terhadap ketentuan dan peraturan yang berlaku merupakan tanggung jawab dari seluruh jajaran organisasi termasuk Dewan Komisaris, Direksi dan seluruh karyawan. Struktur organisasi dalam melakukan pengelolaan risiko kepatuhan, bank telah membentuk unit kerja kepatuhan yaitu Divisi Kepatuhan yang bertanggung jawab untuk memastikan bahwa seluruh unit yang ada di bank telah mematuhi pada peraturan-peraturan tersebut. Sementara Penanggung jawab atas kepatuhan suatu unit terhadap setiap peraturan yang berlaku berada pada setiap risk taking unit. 2. Kecukupan Kebijakan, Prosedur dan Penetapan Limit Bank telah memiliki kebijakan serta pedoman Manajemen - Legal review process and providing opinion on the bank’s products and services including new activities and products - Standardized legal documents for the bank’s products and services - Review of the prevailing legal documents tailored to the business development - Adequate legal policies and procedures - Handling legal cases which is also assisted by legal counsel if necessary - Assist related units in handling legal cases - Provide legal information and knowledge to relevant units - Document every legal risk occurrence and the amount of potential loss due to the legal risks 4. Comprehensive Internal Control System Comprehensive internal control system in the implementation process of the legal risk management is conducted periodically by the Legal Division and in coordination with the Risk Management Unit and the Internal Audit Unit. F. Compliance Risk Compliance risk is the risk due to the inability of the bank to comply and or implement the legislations and regulations. Compliance risk management is conducted through the application of a consistent internal control system. 1. Active Supervision by the Board of Commissioners and Directors Stakeholders associated with the Compliance risk are the Board of Commissioners, Directors and all employees of the bank, where the parties are responsible for the management of compliance risk. Application of the compliance principles and culture starts from the commitment of the Board of Commissioners and the Board of Directors to comply with all applicable regulations. Compliance to the applicable rules and regulations is the responsibility of all levels of the organization including the Board of Commissioners, Directors and all employees. The organizational structure in managing compliance risk, the bank has established a compliance unit, namely the Compliance Division which is responsible to ensure all units in the bank has complied with these regulations. While the party Responsible for the compliance of a unit to any applicable regulations are in each risk taking unit. 2. Adequacy of Policy, Procedure, and Establishment of Limit The bank has a compliance risk management policy and Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 265 Consolidated Financial Statements risiko kepatuhan yang secara berkala dilakukan pembaharuan dan evaluasi atas kebijakan dan pedoman manajemen risiko bank tersebut. Selain itu bank juga telah memiliki kebijakan mengenai Kebijakan Program Anti Pencucian Uang APU dan Pencegahan Pendanaan Terorisme PPT yang diantaranya membahas mengenai transaksi-transaksi yang mencurigakan serta pengkinian data nasabah, Kebijakan mengenai Pengendalian Gratifikasi yang bekerjasama dengan Komisi Pemberantasan Korupsi KPK dan terdapat Prosedur Kepatuhan untuk unit kerja. Bank telah memiliki kebijakan mengenai pelaporan kepatuhan melalui compliance sheet kepada unit kerja terkait. Selain itu terkait dengan produk dan aktivitas baru terlebih dahulu dilakukan analisa untuk menilai kepatuhan terhadap ketentuan yang berlaku dalam penerbitan produk aktivitas tersebut. 3. Kecukupan Proses Identifikasi, Pengukuran, Pemantauan, dan Pengendalian Risiko, serta Sistem Informasi Manajemen Risiko Dalam kecukupan penerapan proses manajemen risiko, bank melakukan identifikasi, pengukuran, pemantauan dan pengendalian atas risiko kepatuhan melalui risk taking unit. Dalam melakukan identifikasi serta pengukuran atas risiko kepatuhan dilakukan oleh unit kerja kepatuhan dengan melakukan pemantauan atas penerapan kepatuhan di semua unit kerja. Dalam melakukan pengendalian risiko kepatuhan bank melakukan beberapa hal diantaranya yaitu : - Melakukan kajian terhadap kebijakan dan prosedur internal bank, serta pengajuan produk dan aktivitas baru - Melakukan sosialisasi peraturan dan perundang- undangan yang berlaku kepada karyawan untuk mendukung terciptanya budaya kepatuhan. - Melakukan pemantauan atas pelaksanaan prinsip kehati-hatian bank. - Melakukan pemantauan atas Risiko Kepatuhan. - Implementasi Program Anti Pencucian Uang dan Pencegahan Pendanaan Terorisme APU-PPT - Terdapat kebijakan pengendalian gratifikasi yang dikelola Unit Pengendalian Gratifikasi yang bekerjasama dengan Komisi Pemberantasan Korupsi KPK termasuk sosialisasi kepada karyawan untuk meningkatkan awareness karyawan terkait pengendalian gratifikasi. - Melakukan sosialisasi atas peraturan eksternal terbaru kepada unit kerja. Dalam penyajian informasi mengenai risiko kepatuhan yang dihadapi, bank telah menyusun beberapa guidelines that are updated and evaluated regularly on the policies and guidelines of the bank’s risk management. In addition, the bank also has a policy regarding the Anti Money Laundering AML and Countering the Financing of Terrorism CFT Policy, in which discussed among others suspicious transactions as well as updating the customer data, Policy on Gratuity Control in cooperation with the Corruption Eradication Commission KPK and the presence of the Compliance Procedure for the work unit. The bank has a policy in reporting compliance through the compliance sheet to related units. In relations to new products and activities, analysis to assess compliance with the applicable provisions is conducted prior to the issuance of the productactivity. 3. Adequacy of Identification Process, Measurement, Monitoring, and Risk Control as well as Risk Management Information System In the process of risk management adequacy, the bank conducts identification, measurement, monitoring and control of compliance risk through the risk taking unit. In the identification and measurement of the compliance risk carried out by the compliance unit to monitor the implementation of compliance in all work units. In controlling compliance risk, the bank conducts several things such as: - Reviewing of the bank’s internal policies and procedures, as well as the submission of new products and activities - Socializing the applicable rules and regulations to employees to support the creation of a culture of compliance. - Monitoring the implementation of the bank’s prudent principles. - Monitoring the Compliance Risk. - Implementation of the Anti-Money Laundering and Countering the Financing of Terrorism AML-CFT - The existence of gratuity control policies managed by the Gratuity Control Unit in cooperation with the Corruption Eradication Commission KPK including dissemination to employees to increase employees’ awareness regarding gratuity control. - Socializing the latest external regulations to the work units. In presenting information on compliance risks faced, the bank has developed a number of reportings on RISK MANAGEMENT MANAJEMEN RISIKO bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 266 pelaporan-pelaporan mengenai eksposur risiko kepatuhan diantaranya yaitu profil risiko kepatuhan secara bankwide yang disusum secara berkala, selain itu bank juga membuat laporan secara rutin mengenai kejadian risiko kepatuhan berdasarkan data yang diperoleh dari tools manajemen risiko, terdapat juga laporan penerapan kepatuhan kepada manajemen 4. Sistem Pengendalian Intern yang Menyeluruh Sistem pengendalian internal yang menyeluruh dalam proses pelaksanaan manajemen risiko hukum dilaksanakan secara berkala oleh Divisi Kepatuhan dan berkoordinasi dengan Satua Kerja Manajemen Risiko dan Satuan Kerja Audit Internal. G. Risiko Stratejik Risiko Stratejik adalah risiko akibat ketidaktepatan dalam pengambilan danatau pelaksanaan suatu keputusan stratejik serta kegagalan dalam mengantisipasi perubahan perubahan lingkungan bisnis. Risiko ini timbul antara lain karena bank menerapkan strategi yang kurang sejalan dengan visi dan misi bank, melakukan analisis lingkungan stratejik yang kurang komprehensif danatau terdapat ketidaksesuaian rencana stratejik. Selain itu risiko stratejik juga timbul karena kegagalan dalam mengantisipasi perubahan lingkungan bisnis, mencakup kegagalan dalam mengantisipasi perubahan teknologi, perubahan kondisi ekonomi makro, dinamika kompetisi di pasar, dan perubahan kebijakan dari regulator. 1. Pengawasan Aktif Dewan Komisaris dan Direksi Dewan Komisaris dan Direksi melakukan penetapan serta pengarahan mengenai strategi bisnis bank sesuai dengan tugas dan kewenangannya. Dalam melakukan strategi bisnis tersebut disesuaikan dengan tingkat risiko yang dapat diterima oleh bank. Selain itu, Bank juga melakukan penyesuaian strategi-strategi jangka pendek, jangka menengah maupun jangka panjang sejalan dengan arah bisnis dan perkembangan kondisi internal serta perkembangan kondisi eksternal. Dalam menerapkan strategi bisnis tersebut dituangkan dalam rencana bisnis bank RBB yang penyusunannya ditetapkan oleh Direksi dengan meminta persetujuan dari Dewan Komisaris. Direksi mengarahkan kepada masing-masing unit kerja untuk mengimplementasikan rencana bisnis bank tersebut untuk mencapai tujuan yang telah ditetapkan. Dalam melakukan pengelolaan strategi bank, Direksi dibantu oleh Divisi Perencanaan Strategis dalam memonitor implementasi strategi bank termasuk implementasi rencana bisnis bank. Selain itu dilakukan analisa implementasi rencana bisnis dan melaporkan hasil analisa kepada Direksi. compliance risk exposure among others bankwide compliance risk profile that is created periodically, in addition, the bank also prepare regular reports on compliance risk events based on data obtained from the risk management’s tools, there are also reports of adherence implementation to the management 4. Comprehensive Internal Control System A comprehensive internal control system in the process of legal risk management implementation is carried out periodically by the Compliance Division in coordination with the Risk Management Unit and the Internal Audit Unit. G. Strategic Risk Strategic risk is the risk due to inaccuracies in the making and or implementation of a strategic decision as well as failure to anticipate changes in the business environment. This risk arises partly because the bank’s strategy is not in line with the bank’s vision and mission, strategic environmental analysis that is less comprehensive, and or a strategic plan mismatch. In addition, strategic risk also arises due to the failure to anticipate changes in the business environment, including failures to anticipate changes in technology, changes in the macroeconomic conditions, the competition dynamics in the market, and policy changes from the regulator. 1. Active Supervision by the Board of Commissioners and Directors The Board of Commissioners and the Board of Directors determine as well as direct the bank’s business strategy in accordance with the duties and authority. In its implementation the business strategy is tailored to the level of risk that is tolerable by the bank. In addition, the Bank also performs adjustments to short term, medium term and long term strategies in line with the direction of the business and the development of internal and external conditions. In the implementation, the business strategies are outlined in the bank’s business plan RBB, in which the preparation was determined by the Board of Directors and requesting the approval of the Board of Commissioners. The Board of Directors directed each work unit to implement the bank’s business plan to achieve its intended purpose. In conducting the bank’s strategy management, the Board of Directors is assisted by the Strategic Planning Division in monitoring the implementation of the bank’s strategy, including the implementation of the bank’s business plan. Furthermore, the business plan implementation analysis and the reporting of the analysis results to the Board of Directors are also conducted. Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 267 Consolidated Financial Statements Seluruh unit bisnisunit pendukung bertanggung jawab dalam membantu Direksi dalam menyusun perencanaan stratejik dan mengimplementasikan strategi yang telah ditetapkan secara efektif. Unit-unit tersebut juga bertanggung jawab untuk memastikan bahwa pengelolaan risiko stratejik telah sesuai dengan kebijakan yang telah ditetapkan. 2. Kecukupan Kebijakan, Prosedur dan Penetapan Limit Bank telah memiliki kebijakan serta pedoman manajemen risiko stratejik yang secara berkala dilakukan pembaharuan dan evaluasi atas kebijakan dan pedoman manajemen risiko bank tersebut. Penyusunan rencana bisnis bank RBB merupakan perencanaan strategis untuk mencapai tujuan yang telah bank tetapkan. Sehingga dalam penyusunan kebijakan disesuaikan dengan rencana bisnis bank yang dapat mendukung dalam pencapaian tujuan strategis bank. 3. Kecukupan Proses Identifikasi, Pengukuran, Pemantauan, dan Pengendalian Risiko, serta Sistem Informasi Manajemen Risiko Dalam kecukupan penerapan proses manajemen risiko, bank melakukan identifikasi, pengukuran, pemantauan dan pengendalian atas risiko stratejik. Bank melakukan identifikasi, pengukuran dan pemantauan risiko stratejik dengan melakukan pemantauan atas pencapaian kinerja bank dengan rencana bisnis bank yang telah ditetapkan, selain itu bank memperhatikan perubahan kondisi lingkungan bisnis untuk dilakukan penyesuaian kepada strategi yang akan diambil oleh bank, bank melakukan pengembangan bisnis dengan memperhatikan tingkat risiko yang dapat diterima oleh bank, serta melakukan pemantauan terhadap posisi bisnis bank. Adapun upaya pengendalian yang dilakukan untuk risiko stratejik adalah dengan melakukan analisa atas pencapaian kinerja bank, mengambil langkah-langkah stratejik yang dirasa perlu sebagai respon terhadap perubahan kondisi bisnis, melakukan business review atas pencapaian kinerja bisnis secara berkala. 4. Sistem Pengendalian Intern Yang Menyeluruh Dalam pengendalian internal untuk risiko stratejik bank melibatkan seluruh lini bisnis perusahaan serta kegiatan pengendalian yang dipantau pula oleh Satuan Kerja Manajemen Risiko dan Satuan Kerja Audit Internal. H. Risiko Reputasi Risiko Reputasi adalah risiko akibat menurunnya tingkat kepercayaan stakeholder yang bersumber dari persepsi negatif terhadap bank. Hal ini antara lain disebabkan oleh adanya pemberitaan media danatau rumor mengenai Bank yang bersifat negatif, serta adanya komunikasi bank yang kurang efektif. All business units supporting units are responsible for assisting the Board of Directors to prepare the strategic planning and implementing the determined strategy effectively. These units are also responsible for ensuring that the strategic risk management is in accordance with the established policy. 2. Adequacy of Policy, Procedure, and Establishment of Limit The bank has had strategic risk management policies and guidelines that are updated and evaluated regularly on policies and guidelines of the bank’s risk management. The preparation of the bank’s business plan RBB is a strategic planning to achieve the goals that have been set by the bank. Thus, the preparation of policies are tailored to the bank’s business plan to support the achievement of the strategic objectives of the bank. 3. Adequacy of Identification Process, Measurement, Monitoring, and Risk Control as well as Risk Management Information System In the application adequacy of the risk management process, the bank conducts identification, measurement, monitoring and control on strategic risks. The bank conducts identification, measurement and monitoring of strategic risks by monitoring the bank’s performance achievement with the bank’s business plan which has been established, in addition, the bank considers changes in the business environment to perform adjustments to the strategies which will be adopted by the bank, the bank conducts business developments by taking into account the level of risks that can be accepted by the bank, as well as monitoring the bank’s business position. Meanwhile, control efforts conducted for the strategic plan are by conducting the bank’s performance achievement analysis, taking strategic steps deemed necessary in response to the changing business conditions, conducting business reviews on the achievement of the business performance on a regular basis. 4. Comprehensive Internal Control System In internal control for strategic risk, the bank involves all its business lines as well as control activities that are also monitored by the Risk Management Unit and the Internal Audit Unit. H. Reputation Risk Reputation risk is the risk due to the reduced levels of stakeholders’ confidence that originates from negative perceptions of the bank. This is partly due to the presence of negative media and or rumours about the Bank, as well as the bank’s communication that is not very effective. RISK MANAGEMENT MANAJEMEN RISIKO bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 268 1. Pengawasan Aktif Dewan Komisaris dan Direksi Dewan Komisaris dan Direksi memantau mengenai efektivitas penerapan Manajemen Risiko Reputasi di Bank. Terkait wewenang dan tanggung jawab pengawasan aktif Dewan Komisaris dan Direksi bank bjb, Dewan Komisaris dan Direksi selalu memperoleh informasi yang jelas mengenai evaluasi dan penerapan manajemen risiko eksposur risiko reputasi. Struktur organisasi untuk melakukan pengelolaan terhadap risiko reputasi, bank telah membentuk unit kerja tersendiri yang mengelola risiko reputasi yaitu Divisi Corporate Secretary dan Divisi Jaringan dan Layanan, unit kerja tersebut berfungsi untuk melakukan pengelolaan terhadap reputasi bank dan mengatur mengenai standar layanan di Kantor Cabang sebagai langkah untuk memitigasi risiko reputasi. 2. Kecukupan Kebijakan, Prosedur dan Penetapan Limit Bank telah memiliki kebijakan serta pedoman Manajemen risiko reputasi yang secara berkala dilakukan pembaharuan dan evaluasi atas kebijakan dan pedoman manajemen risiko bank tersebut. Bank juga telah memiliki kebijakan mengenai standar pelayanan yang harus dilakukan oleh unit kerja operasional, hal tersebut dilakukan untuk meminimalisir terjadinya risiko reputasi akibat kurang memadainya pelayanan bank, terdapat juga kebijakan mengenai penanganan keluhan nasabah. Selain itu bank telah memiliki call center sebagai sarana untuk melayani masyarakat yang membutuhkan jasa perbankan serta penyampaian permasalahan terkait dengan bank. Terkait hubungan dengan pihak investor bank telah memiliki unit kerja investor relationship yang melakukan komunikasi dengan pihak investor. Bank juga melakukan manajemen risiko reputasi dengan melakukan aktivitas public relations, corporate social responsibility dan respon yang cepat terhadap penanganan keluhan yang masuk kepada pihak bank. 3. Kecukupan Proses Identifikasi, Pengukuran, Pemantauan, dan Pengendalian Risiko, serta Sistem Informasi Manajemen Risiko Dalam kecukupan penerapan proses manajemen risiko, bank melakukan identifikasi, pengukuran, pemantauan dan pengendalian atas risiko reputasi. Bank melakukan proses identifikasi dan pengukuran risiko reputasi dengan memantau jumlah keluhan nasabah kepada bank melalui 1. Active Supervision by the Board of Commissioners and Directors The Board of Commissioners and the Board of Directors monitor the effectiveness of the Reputation Risk Management in the Bank. In relations to the Active Supervision of authorities and responsibilities by the Board of Commissioners and Directors of bank bjb, the Board of Commissioners and Directors always obtain clear information on the evaluation and implementation of the risk exposure of the reputation risk management. The organizational structure for managing the reputation risk, the bank has established a separate unit to manage the reputation risk, namely the Corporate Secretary Division and the Network and Services Division, these units serve to manage the bank’s reputation and determine the standards of service in branch offices as a step to mitigate the reputation risk. 2. Adequacy of Policy, Procedure, and Establishment of Limit The bank has had reputation risk management policies and guidelines that are updated and evaluated regularly on policies and guidelines of the bank’s risk management. The Bank also has a policy regarding service standards that must be performed by operational units, this is done to minimize the reputation risk due to the lack of adequate banking services, there are also policies regarding the handling of customer complaints. Furthermore, the bank also have a call center as a means to serve the people who need banking services as well as submitting problems associated with the bank. In relations to relationships with bank investors, the bank already has the investor relationship unit to communicate with the investors. The bank also undertake reputation risk management by conducting the activities of public relations, corporate social responsibility and rapid response to complaints to the bank. 3. Adequacy of Identification Process, Measurement, Monitoring, and Risk Control as well as Risk Management Information System In the application adequacy of the risk management process, the bank conducts identification, measurement, monitoring and control on reputation risks. The bank conducts identification, measurement and monitoring of the reputation risk by monitoring the number of customer Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 269 Consolidated Financial Statements call center ataupun petugas bank serta memantau mengenai tindakan penyelesaian atas keluhan tersebut, selain itu dilakukan pematauan juga terhadap jumlah pemberitaan terhadap bank yang dimuat di media massa. Dalam melakukan pengendalian atas risiko reputasi bank memiliki call center serta mengadakan coaching clinic bagi karyawan dengan memberikan training atau pelatihan mengenai standar layanan dengan tujuan bank dapat memberikan pelayanan dengan lebih baik kepada nasabah baik eksternal maupun internal sebagai salah satu langkah mitigasi terhadap potensi risiko, selain itu bank menekankan kepada seluruh karyawan bahwa reputasi bank harus benar- benar dijaga, bank juga memberikan informasi yang jelas kepada nasabah mengenai produkaktivitas bank sebagai langkah dalam memitigasi risiko. Disamping itu dalam meningkatkan kualitas pelayanan frontliner yang merupakan garda depan bank dalam memberikan pelayanan kepada nasabah, bank telah mengadakan program bank bjb service excellent award BBSEA. 4. Sistem Pengendalian Intern Yang Menyeluruh Bank telah memiliki unit kerja khusus dalam proses pelaksanaan manajemen risiko reputasi yang mencakup pengawasan secara berkala atas pemberitaan negatif dan keluhan yang berdampak pada reputasi bank dan kegiatan pengendalian yang dipantau oleh satuan kerja manajemen risiko. complaints to the bank through the call center or bank officers as well as monitoring the settlement process on the complaints, furthermore, monitoring is also conducted to the numbers of reporting on the bank that are published in the mass media. In conducting the control on the reputation risk, the bank has a call center as well as organized coaching clinics for employees by providing trainings regarding service standards with the aim for the bank to be able to provide better services to both external and internal customers as one of the mitigation measure for potential risk, in addition, the bank emphasized to all employees that the bank’s reputation should really safe guarded, the bank also provide clear information to customers regarding the products activities of the bank as a step in mitigating risk. Furthermore, in improving the quality of services of the frontliners who are the vanguard of the bank in providing services to the customers, the bank has organized the bank bkb service excellent award BBSEA program. 4. Comprehensive Internal Control System The bank already has a special unit for the reputation risk management implementation process that includes regular supervision on negative publications and complaints that have an impact on the bank’s reputation and control activity that is monitored by the risk management unit. bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 270 Tata Kelola Perusahaan Good Corporate Governance 02 bank bjb •฀Laporan฀T ahunan฀2013฀Annual฀Report 271 bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 272 GOOD CORPORATE GOVERNANCE TATA KELOLA PERUSAHAAN TATA KELOLA PERUSAHAAN GOOD CORPORATE GOVERNANCE Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 273 Consolidated Financial Statements Pelaksanaan Tata Kelola Perusahaan terus dikembangkan seiring dengan pertumbuhan dan target yang ingin dicapai bank bjb, sehingga operasional Bank dilaksanakan sesuai praktik perbankan yang terbaik. Corporate Governance adalah suatu proses atau tata cara pengaturan yang diterapkan oleh manajemen perusahaan dalam memimpin atau mengatur bisnis perusahaan dengan maksud untuk mencapai tujuan perusahaan, menyelaraskan perilaku perusahaan dengan harapan masyarakat, termasuk tanggung jawab manajemen kepada pemegang saham baik mayoritas maupun minoritas. bank bjb sebagai bank umum yang mengemban misi sebagai penggerak dan pendorong laju pertumbuhan perekonomian daerah, sangat menjunjung tinggi prinsip Tata Kelola Perusahaan yang Baik dan menyadari pentingnya penerapan prinsip-prinsip tersebut di setiap langkah usaha Bank demi kepentingan para pemangku kepentingan seperti nasabah, investor, pemegang saham, dan masyarakat umum, termasuk pegawai serta pihak lainnya. Penerapan GCG diawali dengan penerapan budaya perusahaan yang didalamnya terdapat tata nilai atau nilai-nilai utama yang menjadi corporate value bank bjb. Dalam mewujudkan komitmen untuk melaksanakan prinsip-prinsip GCG maka corporate value bank bjb dijabarkan dalam bentuk etika usaha dan tata perilaku untuk menjadi acuan perilaku bagi Dewan Komisaris, Direksi, dan seluruh pegawai bank bjb dalam mengelola Bank guna mencapai visi, misi, dan tujuan perusahaan. Penerapan Tata Kelola Perusahaan Menjadi 10 Bank Terbesar dan Berkinerja Baik Perubahan status Perseroan sebagai bank publik melalui penawaran umum perdana pada tahun 2010 menjadi inspirasi bagi bank bjb untuk terus-menerus meningkatkan kualitas demi mewujudkan diri menjadi 10 Bank Terbesar dan Berkinerja Baik di Indonesia. Perbaikan prosedur dan cara kerja dilakukan untuk menciptakan efisiensi dan efektivitas dalam menyelesaikan setiap pekerjaan. Implementasi Tata Kelola Perusahaan yang Baik Good Corporate Governance secara menyeluruh dan berkesinambungan dinilai menjadi faktor utama tercapainya pertumbuhan usaha yang dapat memberikan nilai tambah bagi para pemangku kepentingan. Prinsip-Prinsip Utama Dalam menerapkan Good Corporate Governance GCG, bank bjb berpedoman sepenuhnya pada 5 lima prinsip utama yaitu keterbukaan, akuntabilitas, pertanggungjawaban, independensi, dan kewajaran. Kelima prinsip ini juga dijadikan dasar dalam penetapan Kebijakan Umum Direksi Tahunan KUDT. KUDT merupakan pedoman penyusunan Rencana Bisnis Bank yang disusun setiap tahun dan merupakan landasan pelaksanaan tugas seluruh unit organisasi bank bjb. Implementation of corporate governance continues to be developed in line with the Company’s growth and targets to be achieved by bank bjb, thus the Bank operations will be conducted in accordance with banking best practise. Corporate Governance is a process or procedure settings that implemented by the Company management in leading or managing a business enterprise with the goal to achieve corporate objectives, aligning corporate behaviour with the expectations of society, including management responsibility to the shareholders of both majority and minority. bank bjb as a commercial bank is on a mission as the force and the driver of regional economic growth, upholding the principles of Good Corporate Governance GCG and realize the importance of implementing these principles in every step of the bank’s actions in the interest of the stakeholders such as customers, investors, shareholders and the general public, including employees and other parties. GCG Implementation begins with the application of corporate culture in which there are values or key values which becomes the corporate value of bank bjb. In realizing the commitment to implement the principles of GCG, corporate value are translated in the form of bank bjb business ethics and code of conduct to be a reference of conduct for the Board of Commissioners, Directors, and all employees of bank bjb in managing the Bank to achieve the vision, mission, and corporate objectives. Corporate Governance Implementations to Become Largest 10 Bank with Good Performance Changes in the Company’s status as a public bank through an initial public offering in 2010 became the inspiration for bank bjb to constantly improve quality in order to bring itself to become the top 10 Banks with Good Performance in Indonesia. Improving methods and procedures to create efficiency and effectivity in completing each task. Implementation of a thorough and continuous good corporate governance is considered to be a major factor achieving business growth that can provide added value for stakeholders. Main Principles In implementing GCG, bank bjb is fully guided by 5 five key principles namely transparency, accountability, responsibility, independence, and fairness. These principles are used as the basis in determining the Annual Public Policy of the Board of Directors KUDT. KUDT is preparing guidelines for The Business Plan which is prepared every year and are the foundation for all unit duties of bank bjb’s organizations. bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 274 LAPORAN TATA KELOLA PERUSAHAAN GOOD CORPORATE GOVERNANCE REPORT Pencantuman prinsip GCG dalam KUDT bertujuan untuk mewujudkan keseragaman, kesatuan bahasa, kesamaan pandangan, dan kesatuan gerak langkah operasional serta memastikan bahwa seluruh jajaran Bank selalu berpedoman pada GCG dalam menjalankan pekerjaannya sehari-hari. Dalam rangka meningkatkan penerapan praktik GCG secara menyeluruh di bank bjb seperti yang dipersyaratkan oleh Bank Indonesia, kami telah merancang dan menyempurnakan pedoman kebijakan serta panduan implementasi GCG sesuai ketentuan Bank Indonesia yang diatur didalam Peraturan Bank Indonesia No. 84 PBI2006 tanggal 30 Januari 2006 sebagaimana telah diubah dengan Peraturan Bank Indonesia No. 814PBI2006 tanggal 5 Oktober 2006 serta Surat Edaran Bank Indonesia No. 912DPNP Tanggal 30 Mei 2007 tentang pelaksanaan Good Corporate Governance bagi Bank Umum. Struktur dan Prosedur Pelaksanaan GCG di bank bjb berlandaskan pada komitmen bersama dari seluruh jajaran manajemen dan staf untuk tunduk dan patuh pada seluruh peraturan dan perundang-undangan yang berlaku. Hal ini dimulai dari puncak kepengurusan Bank yang dilakukan oleh Dewan Komisaris dan Direksi yang independen dan profesional. Secara umum, kegiatan perbankan dilakukan oleh Komisaris dan Direksi. Komisaris mengkaji kebijakan-kebijakan dan melaksanakan pengawasan serta memberikan saran terhadap pengelolaan Bank, sedangkan Direksi memimpin pelaksanaan kebijakan dan pengelolaan Bank sehari-hari. Struktur tata kelola perusahaan di bank bjb terdiri atas: a. Rapat Umum Pemegang Saham RUPS b. Dewan Komisaris c. Direksi d. Komite-komite di bawah Dewan Komisaris e. Komite-komite di bawah Direksi f . Corporate Secretary The inclusion of GCG as the main principle in the KUDT aims to achieve uniformity, unity of language, common vision, and unity of operational steps and to ensure that all levels of bank bjb will always be guided by GCG principles in running the day-to-day work. In order to improve the implementation of Good Corporate Governance practices at the bank bjb’s overall practice as required by Bank Indonesia, Banks have designed and perfected bank bjb policy guidelines as well as guide the implementation of GCG in accordance with Bank Indonesia as stipulated in Bank Indonesia’s Regulation No. 84PBI2006 dated January 30, 2006, and as amended by Bank Indonesia Regulation No. 814PBI2006 dated October 5, 2006 and Circular Letter of Bank Indonesia 912DPNP Date May 30, 2007 concerning the implementation of Good Corporate Governance for Banks. Structure and Procedure Implementation of Good Corporate Governance in bank bjb is based on a shared commitment from all management and staff to submit and adhere to all rules and regulations. This began from the top management of the bank bjb, conducted by an independent and professional Board of commissioners and Board of Directors. In general, Banking activities are conducted by the Commissioner and the Board of Directors. Commissioners reviewed the policies and carry out supervision and provide advice on the management of the Bank, while Directors lead the implementation of policies and day- to-day management. bank bjb governance structure consists of: a. General Meetings of Shareholder GMS b. Board of Commissioners c. Board of Directors d. Committees under the Board of Commissioners e. Committees under the Board of Directors f. Corporate Secretary Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 275 Consolidated Financial Statements RAPAT UMUM PEMEGANG SAHAM RUPS GENERAL MEETINGS OF SHAREHOLDERS GMS Rapat Umum Pemegang Saham RUPS RUPS yang dilaksanakan setiap tahun mempunyai wewenang untuk meminta pertanggungjawaban Dewan Komisaris dan Direksi terkait dengan pengelolaan perusahaan, mengubah anggaran dasar, mengangkat dan memberhentikan Dewan Komisaris dan Direksi, memutuskan pembagian tugas dan wewenang Direktur dan lainnya. bank bjb menjamin untuk memberikan segala keterangan yang berkaitan dengan Bank kepada pemegang saham, sepanjang tidak bertentangan dengan kepentingan perusahaan dan peraturan perundang-undangan. Keputusan dalam RUPS didasarkan pada kepentingan Perseroan. RUPS tidak dapat melakukan intervensi terhadap tugas, fungsi, dan wewenang Dewan Komisaris dan Direksi dengan tidak mengurangi wewenang RUPS untuk menjalankan haknya sesuai dengan anggaran dasar dan peraturan. RUPS merupakan organ tertinggi di bank bjb, yang memegang seluruh otoritas yang tidak dilimpahkan kepada Dewan Komisaris ataupun Direksi. Pelaksanaan RUPS dilakukan melalui Rapat Umum Pemegang Saham Tahunan RUPST dan Rapat Umum Pemegang Saham Luar Biasa RUPSLB. Di tahun 2013, bank bjb telah menyelenggarakan 1 satu kali RUPST sebagai berikut: Rapat Umum Pemegang Saham Tahunan RUPST Pemberitahuan rencana penyelenggaraan RUPST telah disampaikan di harian Bisnis Indonesia dan Pikiran Rakyat edisi 14 Februari 2013, sementara Panggilan RUPST telah disampaikan di harian Bisnis Indonesia dan Pikiran Rakyat edisi 21 Februari 2013. bank bjb menyelenggarakan RUPST pada 25 Maret 2013, di Bandung. Dihadiri oleh para pemegang saham atau kuasanya yang hadir atau diwakili dalam rapat ini adalah sejumlah 8.106.874.375 lembar saham atau lebih kurang sebesar 83,61 dari seluruh saham yang telah dikeluarkan Bank. Dalam RUPST, sebagaimana diumumkan di harian Bisnis Indonesia dan Pikiran Rakyat edisi 26 Maret 2013, telah diputuskan hal-hal sebagai berikut: Agenda 1: 1. Menyetujui Laporan Tahunan Perseroan dan menyetujui Laporan Tugas Pengawasan yang telah dilaksanakan oleh Dewan Komisaris untuk Tahun Buku 2012. 2. Mengesahkan Laporan Keuangan Perseroan untuk Tahun Buku yang berakhir pada tanggal 31 Desember 2012 yang telah diaudit oleh Kantor Akuntan Publik Purwantoro, Suherman Surja, Anggota dari Ernst Young Global sesuai dengan laporannya No. RPC-3301PSS2013 tanggal 4 Maret 2013, dengan pendapat wajar dalam semua hal yang material sesuai dengan Standar Akuntansi Keuangan di Indonesia. General Meetings of Shareholders GMS General Meetings of Shareholders, which is held each year, have the authority to hold accountable the Board of Commissioners and Directors related to the management of the company, the changes of articles of associations, the appointing and dismissal of the Board of Commissioners and Directors, decisions on the division of duties and authorities of the Director, and others. bank bjb guarantees to provide all information related to the Bank to shareholders, as long as they are not contrary to the interests of the company. General Meetings of Shareholders can not intervene against the duties, functions, and authority of the Board of Commissioners and Directors, without undermining the authority of the General Meetings of Shareholders to run its right in accordance with the statutes and regulations. GMS is the highest part of bank bjb, which holds all authority not delegated to the Board of Commissioners or Board of Directors. Implementation of the GMS is done through the Annual General Meeting of Shareholders AGMS and Extraordinary General Meeting of Shareholders EGMS. In 2013, bank bjb organized 1 one AGMS as follows: Annual General Meeting of Shareholders AGMS Notification of the plan to conduct AGM was delivered through the newspaper Bisnis Indonesia and Pikiran Rakyat, Edition February 14, 2013, meanwhile the invitation for AGM was delivered through Bisnis Indonesia and Pikiran Rakyat Edition February 21, 2013. bank bjb‘s AGMS was held on March 25, 2013 in Bandung. Attended by the shareholders or their proxies who are present or represented at this meeting are in a number of 8,106,874,375 shares or approximately 83.61 of all shares that have been issued by Bank. In the AGMS, as already announced in the newspaper Bisnis Indonesia and Pikiran Rakyat on March 26, 2013, it was decided that the following matters: Agenda 1: 1. To approve the Company’s Annual Report and approve the Supervisory Report which has been implemented by the Board of Commissioners for the Fiscal Year 2012. 2. To ratify the Company’s Financial Statements for the year ended December 31, 2012 audited by Public Accountant Purwantoro, Suherman Surja, Member of Ernst Young Global in accordance with report No.. RPC-330PSS2013 dated March 4, 2013, in the reasonable opinion in all material respects in accordance with the accounting principles generally accepted in Indonesia. Kriteria ARA No. VI.12.1 bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 276 RAPAT UMUM PEMEGANG SAHAM RUPS GENERAL MEETINGS OF SHAREHOLDERS GMS 3. Selanjutnya dengan disetujuinya Laporan Tahunan dan disahkannya Laporan Keuangan Perseroan Konsolidasian untuk tahun buku 2012 tersebut, maka RUPS memberikan pelunasan dan pembebasan sepenuhnya dari tanggung jawab acquit et de charge kepada seluruh anggota Direksi atas tindakan pengurusan dan kepada seluruh anggota Dewan Komisaris atas tindakan pengawasan yang telah dijalankan selama tahun buku yang berakhir pada tanggal 31 Desember 2012 sejauh tindakan tersebut tercermin dalam Laporan Keuangan Perseroan. Agenda 2: Menetapkan Laba Bersih Konsolidasi Perseroan untuk Tahun Buku 2012 tercatat sebesar Rp. 1,193,302,737,932,-, satu triliun seratus sembilan puluh tiga miliar tiga ratus dua juta tujuh ratus tiga puluh tujuh ribu sembilan ratus tiga puluh dua rupiah berdasarkan PSAK 4 maka laba yang dijadikan basis perhitungan laba adalah laba Perseroan tanpa anak perusahaan sebesar Rp. 1,185,435,844,583,- dan ditetapkan yaitu sebagai berikut: 1. Sebesar Rp. 663.844.072.966 enam ratus enam puluh tiga miliar delapan ratus empat puluh empat juta tujuh puluh dua ribu Sembilan ratus enam puluh enam rupiah atau 56 lima puluh enam persen dari laba bersih tahun buku 2012 ditetapkan sebagai dividen tunai Tahun Buku 2012 dan dibagikan kepada seluruh pemegang saham yang tercatat sesuai dengan ketentuan yang berlaku. Selanjutnya memberikan kuasa dan wewenang kepada Direksi untuk mengatur tatacara pembayaran dividen tunai tersebut. 2. Sisanya sebesar Rp 521,591,771,617,- lima ratus dua puluh satu miliar lima ratus Sembilan puluh satu juta tujuh ratus tujuh puluh satu ribu enam ratus tujuh belas rupiah atau sebesar 44 empat puluh empat persen ditetapkan sebagai Cadangan Umum. 3. Furthermore, with the approval of the Annual Report and Financial Statements of the Bank for the adoption of the Fiscal Year 2012, the settlement and the GMS providing full exemption from liability acquit et de charge to all Members of the Board of Directors for the actions of management and to all Members of the Board of Commissioners on control measures been run for the Fiscal Year ended December 31, 2012 as far as actions are reflected in the Company’s Financial Statements. Agenda 2: Determine the Consolidated Net Income of the Company for the financial year 2012 to be Rp 1,193,302,737,932,- one trillion one hundred and ninety-three billion, three hundred two million, seven hundred thirty-seven thousand, nine hundred and thirty-two Rupiah under the Statement of Financial Accounting Standards SFAS 4, the profit used as the basis for calculating profit is the profit of the Subsidiary Company with the amount of Rp 1,185,435,844,583,- and defined as follows: 1. As much as Rp 663,844,072,966 six hundred and sixty-three billion, eight hundred and forty-four million, seventy-two thousand, nine hundred and sixty-six Rupiah or 56 fifty-six percent of the net profit of the financial year 2012 is designated as cash dividend for the financial year 2012 and is distributed to all shareholders registered in accordance with the applicable regulations. Furthermore, authority is given to the Board of Directors to regulate the procedures for the payment of the cash dividend. 2. The remaining Rp 521,591,771,617,- five hundred and twenty- one billion, five hundred and ninety-one million, seven hundred and seventy-one thousand, six hundred and seventeen Rupiah or 44 forty-four percent is defined as the General Reserve. Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 277 Consolidated Financial Statements Agenda 3: Memberikan kuasa kepada Dewan Komisaris untuk: 1. Menunjuk Kantor Akuntan Publik untuk melakukan audit Laporan Keuangan Perseroan Tahun Buku 2013. 2. Menetapkan persyaratan lain serta besarnya jasa audit dengan memperhatikan kewajaran serta ruang lingkup pekerjaan audit. Agenda 4: Penyampaian Laporan Realisasi Penggunaan Dana Hasil Penawaran Perdana Saham Perseroan Tahun 2012. Bahwa per tanggal 31 Desember 2012, Penggunaan Dana Hasil Penawaran Perdana Saham dimaksud adalah sebagai berikut: 1. 80 dana hasil IPO yang dialokasikan untuk ekspansi kredit UMKM senilai Rp1.143.552.608.643,- satu triliun seratus empat puluh tiga miliar lima ratus lima puluh dua juta enam ratus delapan ribu enam ratus empat puluh tiga rupiah telah seluruhnya digunakan. 2. 10 dana hasil IPO yang dialokasikan untuk perluasan jaringan kantor senilai Rp142.944.076.080,- seratus empat puluh dua miliar sembilan ratus empat puluh empat juta tujuh puluh enam ribu delapan puluh rupiah telah digunakan sebesar Rp140.437.179.582,- seratus empat puluh miliar empat ratus tiga puluh tujuh juta seratus tujuh puluh sembilan ribu lima ratus delapan dua rupiah. 3. 10 dana hasil IPO yang dialokasikan untuk pengembangan teknologi informasi senilai Rp142.944.076.080,- seratus empat puluh dua miliar sembilan ratus empat puluh empat juta tujuh puluh enam ribu delapan puluh rupiah telah digunakan sebesar Rp12.992.091.983,- dua belas miliar sembilan ratus sembilan puluh dua juta sembilan puluh satu ribu sembilan ratus delapan puluh tiga rupiah. Realisasi hasil RUPS Seluruh keputusan RUPS telah direalisasikan oleh bank bjb. Agenda 3: Authorize the Board of Commissioners to: 1. Appoint Public Accountant to audit the Company’s Financial Statements for Fiscal Year 2013. 2. Establish other requirements and the amount of audit services with respect to the fairness and scope of audit work. Agenda 4: Submission of the Report on the Realization of the Use of Proceeds from the Initial Public Offering of the Company’s Shares in 2012. As of December 31, 2012, the Use of the Proceeds from the Initial Public Offering of the Company’s Shares referred is defined as follows: 1. 80 of the proceeds from IPO which is allocated for the expansion of credit for Small and Medium Enterprises SME with the amount of Rp1,143,552,608,643,- one trillion one hundred and forty-three billion, five hundred and fifty-two million, six hundred and eight thousand, six hundred and forty-three Rupiah has been completely used. 2. 10 of the proceeds from IPO which is allocated for office network expansion with the amount of Rp 142,944,076,080,- one hundred and forty-two billion, nine hundred and forty- four million, seventy-six thousand, and eighty Rupiah where as much as Rp140,437,179,582,- one hundred and forty billion, four hundred thirty-seven million, one hundred and seventy-nine thousand, five hundred eighty-two Rupiah has been used. 3. 10 of the proceeds from IPO is allocated for the development of information technology with the amount of Rp 142,944,076,080,- one hundred and forty-two billion, nine hundred and forty-four million, seventy-six thousand, and eighty Rupiah where as much as Rp12,992,091,983,- twelve billion, nine hundred and ninety- two million, ninety-one thousand, and nine hundred and eighty- three Rupiah has been used. Realization of AGMS results All of AGMS decisions have been realized by bank bjb. Kriteria ARA No. VI.12.2, VI.12.3 bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 278 DEWAN KOMISARIS BOARD OF COMMISSIONERS Dewan Komisaris sebagai organ Bank secara garis besar bertugas dan bertanggung jawab secara kolegial untuk mengawasi jalannya usaha Bank. Memberikan nasihat kepada Direksi dan memastikan bahwa Bank telah menerapkan Good Corporate Governance dalam operasinya pada seluruh jenjang organisasi. Dewan Komisaris bertanggung jawab untuk memastikan bahwa manajemen telah memiliki dan melaksanakan suatu sistem kontrol sehingga dapat meningkatkan efektivitas dan efisiensi operasional Bank, kontrol keuangan, kepatuhan pada hukum dan peraturan. Visi Menjadikan Dewan Komisaris sebagai organ Bank yang berkompeten, profesional, independen serta sanggup mengawasi jalannya usaha Bank agar sesuai dengan visi Bank dengan dilandasi oleh nilai moral yang tinggi dan kepatuhan terhadap peraturan dan perundang- undangan yang berlaku. Misi Menjalankan fungsi pengawasan atas operasional Bank dengan berlandaskan pada prinsip-prinsip GCG, peraturan dan perundang- undangan yang berlaku, mencurahkan daya dan upaya serta menempatkan kepentingan Bank diatas kepentingan lainnya. Komposisi Dewan Komisaris Berdasarkan Keputusan Rapat Umum Pemegang Saham Luar Biasa RUPSLB pada 27 September 2012, susunan Dewan Komisaris bank bjb periode 2011 s.d. 2015 terdiri dari 1 satu orang Komisaris Utama, 1 satu orang Komisaris, dan 4 empat orang Komisaris Independen. Jumlah Komisaris Independen telah melebihi 50 dari jumlah anggota Dewan Komisaris. Susunan Dewan Komisaris sampai dengan sekarang adalah sebagai berikut: NamaName Jabatan Title Agus Ruswendi Komisaris Utama President Commissioner Muhadi Komisaris Commissioner Achmad Baraba Komisaris Independen Independent Commissioner Klemi Subiyantoro Komisaris Independen Independent Commissioner Yayat Sutaryat Komisaris Independen Independent Commissioner Rudhyanto Mooduto Komisaris Independen Independent Commissioner Semenjak diterimanya surat keputusan Fit and Proper Test Bank Indonesia nomor 1510APBUBdRahasia pada tanggal 6 Februari 2013, tidak lagi efektif menjadi Komisaris Utama. Upon receiving the Decision Letter of Bank Indonesia no. 1510 APBUBdRahasia pertaining to Fit and Proper Test on 6 February 2013, no longer hold the office of President Commissioner. Komisaris Independen Sesuai dengan PBI nomor 84PBI2006 tanggal 30 Januari 2006 sebagaimana telah diubah dengan Peraturan Bank Indonesia nomor 814PBI2006 tanggal 5 Oktober 2006 serta Surat Edaran Bank Indonesia No. 912DPNP Tanggal 30 Mei 2007 tentang Pelaksanaan Good Corporate Governance bagi Bank Umum, yang dimaksud dengan Komisaris Independen adalah anggota Dewan Komisaris yang tidak memiliki hubungan keuangan, kepengurusan, Board of Commissioners as part of the Bank in broad outline serves and responsible for collegial overseeing the Bank’s business. Provide advice to the Board of Directors and ensure that the Bank has implemented Good Corporate Governance in its operations at all levels of the organization. Board of Commissioners is responsible for ensuring that management has had and implement a control system so as to improve the effectiveness and efficiency of Bank operations, financial controls, compliance with laws and regulations. Vision Making the Board of Commissioners as part of the Bank that is competent, professional, independent and able to supervise the Bank’s efforts to comply with the Bank’s vision based on high moral values and adherence to regulations and legislation in force. Mission Perform the function of supervision over the operations of the Bank based on the principles of GCG, regulation and legislation in force, to devote resources and efforts as well as putting the Bank’s interests above other interests. Board of Commissioners’ Composition In accordance with the EGMS on September 27, 2012, the Board of Commissioners of bank bjb for the period of 2011 to 2015 consisting of 1 one President Commissioner, 1 one Commissioner and 4 four Independent Commissioner. The number of Independent Commissioner has exceeded 50 of the total members of the Board of Commissioners. Board of Commissioners of bank bjb up to September 27, 2012 are as follows: Independent Commissioner In accordance with Bank Indonesia regulation No. 84PBI2006 dated January 30, 2006, as amended by Bank Indonesia Regulation number 814PBI2006 dated October 5, 2006 and Circular Letter of Bank Indonesia. 912DPNP On May 30, 2007 on the Implementation of Good Corporate Governance for Commercial Banks, an Independent Commissioner is a member of the Board of Commissioners who do not have the financial, management, and ownership or family Kriteria ARA No. VI.1,2 Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 279 Consolidated Financial Statements kepemilikan saham dan atau hubungan keluarga dengan anggota Dewan Komisaris lainnya, Direksi dan atau pemegang saham pengendali atau hubungan dengan Bank, yang dapat mempengaruhi kemampuannya untuk bertindak independen. Selain tugas dan fungsi pengawasan terhadap jalannya operasional Bank secara umum dan memastikan kepatuhan terhadap peraturan dan perundangan yang berlaku, Komisaris Independen juga mempunyai tanggung jawab khusus yaitu mewakili kepentingan pemegang saham minoritas Bank.Adapun Komisaris Independen bank bjb berjumlah 4 empat orang atau lebih dari 50 jumlah Komisaris. Hubungan antara Dewan Komisaris dan Direksi Sesuai dengan Peraturan Bank Indonesia No. 84PBI2006 tanggal 30 Januari 2006 sebagaimana telah diubah dengan Peraturan Bank Indonesia No. 814PBI2006 tanggal 5 Oktober 2006 serta Surat Edaran Bank Indonesia No. 912DPNP tanggal 30 Mei 2007 tentang Pelaksanaan GCG bagi bank umum, bank bjb telah sejak lama menerapkan pemisahan tugas, fungsi dan tanggung jawab Direksi dan Komisaris. Selain itu, tidak terdapat hubungan keluarga baik horisontal maupun vertikal, termasuk hubungan karena pernikahan, sampai derajat ketiga, antara sesama anggota Direksi, atau antar anggota Direksi dengan anggota Dewan Komisaris, atau sesama anggota Dewan Komisaris. Tugas dan Tanggung Jawab Dewan Komisaris Berdasarkan SK No. 06DK2007 1. Melakukan pengawasan, memberi nasihat serta mengarahkan, memantau, dan mengevaluasi jalannya kepengurusan Bank oleh Direksi serta memberikan persetujuan atas Rencana Korporasi dan Rencana Bisnis, serta pelaksanaan ketentuan Anggaran Dasar Bank, Keputusan RUPS, peraturan Bank Indonesia dan peraturan perundang-undangan yang berlaku. 2. Membantu serta mendorong usaha pembinaan dan pengembangan Bank dalam mencapai visi Bank. 3. Dalam melakukan pengawasan, pembinaan, dan pengembangan Bank, Dewan Komisaris dilarang terlibat dalam pengambilan keputusan kegiatan operasional Bank, kecuali hal-hal lain yang ditetapkan dalam Anggaran Dasar atau peraturan perundang- undangan yang berlaku. 4. Persetujuan yang diberikan Dewan Komisaris merupakan bagian dari tugas pengawasan Dewan Komisaris sehingga tidak menghilangkan tanggung jawab Direksi dalam pelaksanaan kepengurusan Bank. Tugas pengawasan oleh Dewan Komisaris tersebut merupakan upaya pengawasan dini yang perlu dilaksanakan. 5. Melakukan tugas yang secara khusus diberikan kepada Dewan Komisaris menurut Anggaran Dasar Bank, Peraturan Perundang- undangan yang berlaku, Peraturan Bank Indonesia, danatau berdasarkan Rapat Umum Pemegang Saham RUPS. 6. Bertanggung jawab kepada RUPS. 7. Mengevaluasi laporan tahunan yang dipersiapkan oleh Direksi serta menandatangani laporan tersebut. Penelaahan laporan tahunan dilakukan sebelum pelaksanaan RUPS. relationship with other Board members, Directors and or controlling shareholder or a relationship with a bank, which may affect its ability to act independently. In addition to the duties and functions of supervision on the course of general operations of the Bank and ensure compliance with rules and regulations, the Independent Commissioner also has a special responsibility to represent the interests of minority shareholders of the bank. The Independent Commissioner bank bjb consists of 4 four or more than 50 of the number of Commissioners. The Relationship between the Boards In accordance with Bank Indonesia Regulation No. 84PBI2006 dated January 30, 2006, as amended by Bank Indonesia Regulation No. 814PBI2006 dated October 5, 2006 and Circular Letter of Bank Indonesia. 912DPNP dated May 30, 2007 on the implementation of GCG for commercial banks, bank bjb has long been implementing separation of duties, functions and responsibilities of Directors and Commissioners. In addition, there are no family relationships both horizontally and vertically, including relations by marriage, to the third degree, among fellow members of the Board of Directors, or between members of the Board of Directors with members of the Board of Commissioners, or a fellow member of the Board of Commissioners. Duties and Responsibilities of the Board of Commissioners according to SK No. 06DK2007 1. Monitoring, advising and directing, overseeing, and evaluating the course as well as stewardship of the Bank by the Board of Directors approving the Corporate Plan and Business Plan, as well as the implementation of the Bank’s Articles of Association, Decisions of GMS, Bank Indonesia regulation, and other prevailing laws and regulations. 2. Help and encourage business advancement and development of the Bank in achieving the vision of the Bank. 3. In conducting supervision, guidance, and the Bank development, the Board of Commissioners are prohibited from engaging in strategic operational bank decision-making, except for other things that are specified in the statutes or the prevailing laws and regulations. 4. Approval by the Board of Commissioners is part of the Board of Commissioners’ task of supervision that does not eliminate the responsibilities of the Board of Directors in the Bank management. The task of supervision by the Board of Commissioners is an early surveillance efforts that need to be implemented. 5. Perform tasks that are specifically granted to the Board of Commissioners according to the Bank’s Articles of Association, the prevailing laws and regulations, Bank Indonesia regulations, andor based on the GMS. 6. Responsible for the GMS. 7. Evaluating and signing yearly annual report prepared by the Board of Directors. Review of annual report is conducted prior to the GMS. bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 280 8. Dewan Komisaris wajib memastikan bahwa Direksi telah menindaklanjuti temuan audit dan rekomendasi dari Satuan Kerja Audit Internal SKAI Bank, auditor eksternal, hasil pengawasan Bank Indonesia danatau hasil pengawasan otoritas lainnya. 9. Dewan Komisaris melakukan pemberitahuan kepada Bank Indonesia paling lambat 7 tujuh hari semenjak ditemukannya: a. pelanggaran peraturan perundang-undangan di bidang keuangan dan perbankan; dan b. keadaan atau perkiraan keadaan yang dapat membahayakan kelangsungan usaha Bank. Yang didasarkan pada temuan maupun rekomendasi dari Komite-komite yang membantu Dewan Komisaris dalam pengawasan operasional Bank. Hal-hal yang wajib dilaporkan di atas yang belum atau tidak dilaporkan oleh Bank danatau Direktur Kepatuhan kepada Bank Indonesia. 10. Wajib menerapkan dan memastikan serta memantau efektivitas praktik pengelolaan perusahaan yang baik Good Corporate Governance dalam setiap kegiatan operasional Bank dan bilamana perlu melakukan penyesuaian untuk pelaksanannya pada seluruh tingkatanjenjang. 11. Mengkaji dan menyetujui kebijakan-kebijakan yang diusulkan oleh Direksi. 12. Mengkaji pertanggungjawaban Direksi atas pelaksanaan kebijakan-kebijakan yang telah disetujui. 13. Mengkaji dan menyetujui Kebijakan Penyertaan Modal dan Penyertaan Modal Sementara. 14. Mengkaji pelaksanaan Kebijakan Penyertaan Modal dan Penyertaan Modal Sementara. 15. Melakukan pemantauan, pengarahan serta evaluasi terhadap kinerja Direksi terutama pelaksanaan kebijakan strategis Bank. 16. Menyusun dan melakukan pemutakhiran Pedoman Kerja Komisaris. 17. Mengusulkan penunjukan Akuntan Publik atas rekomendasi Komite Audit untuk melakukan audit atas laporan keuangan Bank untuk mendapatkan persetujuan RUPS. 18. Menentukan dan melaksanakan sistem nominasi, evaluasi, remunerasi yang transparan bagi Direksi setelah mempertimbangkan hasil kajian Komite Remunerasi dan Nominasi yang selanjutnya diajukan untuk memperoleh persetujuan RUPS. Memastikan bahwa sistem remunerasi, nominasi, evaluasi kinerja para Pejabat Bank yang tidak menjabat sebagai anggota Direksi telah ada dan dilaksanakan secara transparan dan konsisten. 19. 3 tiga bulan sebelum masa jabatan Dewan Komisaris berakhir, Dewan Komisaris dilarang menyetujui kebijakan Direksi yang bersifat strategis. Tugas Dewan Komisaris Berdasarkan Keputusan Dewan Komisaris No. 06DK2007: 1. Komisaris Utama bertugas untuk mengkoordinasikan kegiatan Dewan Komisaris 2. Pembagian tugas diantara anggota Dewan Komisaris diatur diantara anggota Dewan Komisaris dan ditetapkan oleh Komisaris Utama DEWAN KOMISARIS BOARD OF COMMISSIONERS 8. Ensuring that the Board of Directors has been following up the audit findings and recommendations submitted by the Internal Audit unit, external auditors, monitoring results of Bank Indonesia, andor other authorities monitoring results. 9. Give announcement to Bank Indonesia no later than 7 seven days since the discovery of: a. violations of laws and regulations in finance and banking field; and b. proximities or circumstances that may endanger the continuity of the Bank business activity. Based on the findings and recommendations of the Committees assisting the Board of Commissioners in monitoring operations. The above stated are required to be reported if it has not been or not reported by the Bank andor by Director of Compliance to Bank Indonesia. 10. Obliged to implement and monitor the effectivity of management practices and good Corporate Governance in each of bank operations, and where necessary, make adjustments to its implementation at all levelsstages. 11. Reviewing and approving policies proposed by the Board of Directors. 12. Assessing responsibility of Board of Directors for the implementation of policies that have been approved. 13. Reviewing and approving the Equity Policy and Temporary Equity Policy. 14. Reviewing the implementation of the Equity Policy and Temporary Equity Policy. 15. Monitoring, directing and evaluating the performance of the Board of Directors, especially regarding the implementation of the Bank strategic policy. 16. Preparing and updating the Work Guidelines for Commissioner. 17. Proposed appointment of Certified Public Accountants on the recommendation of the Audit Committee to audit the financial statements of the Bank to obtain approval from the GMS. 18. Define and implement a system of nomination, evaluation, remuneration that is transparent to the Board of Directors after considering the results of studies of the Remuneration and Nomination Committee which are further proposed to obtain the approval of the GMS. Ensure that the system of remuneration, nomination, evaluation of performance of the Bank officials who does not serve as a member of the Board of Directors existed and had been done in a transparent and consistent manner. 19. 3 three months prior to the term end, Board of Commissioners is prohibited from approving policy by the Board of Directors which are strategic in nature. Board of Commissioners’ Tasks Pursuant to the Decree of the Board of Commissioners No. 06 DK2007: 1. President Commissioner is in charge of coordinating the activities of the Board of Commissioners. 2. Tasks among the members of the Board of Commissioners are set among the members of the Board of Commissioners and Kriteria ARA No. VI.1.1 Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 281 Consolidated Financial Statements 3. Untuk membantu kelancaran tugasnya, anggota Dewan Komisaris dibantu oleh Sekretariat Komisaris yang berasal dari pegawai bank bjb dan ditetapkan oleh Direksi berdasarkan persetujuan Dewan Komisaris. Pelaksanaan Tugas Dewan Komisaris Pelaksanaan tugas dan fungsi pengawasan usaha yang dilakukan oleh Dewan Komisaris selama tahun 2013 dibantu oleh Komite Audit, Komite Pemantau Risiko, serta Komite Remunerasi dan Nominasi. Masing-masing Komite telah menjalankan fungsinya dalam melakukan kajian dan memberikan input kepada Dewan Komisaris, sehingga Dewan Komisaris dapat memberikan arahan dan rekomendasi secara tepat kepada Direksi terkait pengelolaan usaha bank bjb secara baik dan sesuai dengan prinsip-prinsip Good Corporate Governance. Pada tahun 2013 Dewan Komisaris telah melakukan pengawasan terhadap: - Pemantauan atas pelaksanaan Rencana Bisnis Bank RBB tahun 2013 melalui rapat gabungan Dewan Komisaris dan Direksi. - Pemantauan Kinerja Keuangan bank bjb. - Pemantauan Kinerja Non Keuangan bank bjb. - Pemantauan perkembangan Good Corporate Governance bank bjb. Evaluasi Kinerja Dewan Komisaris Penilaian kinerja anggota Dewan Komisaris difasilitasi oleh Komite Nominasi dan Remunerasi dengan sistem self assessment atau sistem lain yang ditetapkan oleh rapat Dewan Komisaris. Penilaian kinerja Dewan Komisaris dilakukan berdasarkan kriteria sebagai berikut: a. Kehadiran dalam rapat Dewan Komisaris. b. Kehadiran dalam rapat Komite di tingkat Dewan Komisaris. c. Kinerja anggota Dewan Komisaris dapat dinilai menurut faktor lainnya baik secara individual maupun kolektif, antara lain: i. Integritas, misalnya benturan kepentingan yang muncul. ii. Hubungan anggota Dewan Komisaris dengan sesama anggota Dewan Komisaris, dengan Direksi dan pihak-pihak lain yang diatur dalam Anggaran Dasar dan Peraturan Perundang-undangan serta Peraturan Bank Indonesia yang berlaku. Pengungkapan Mengenai Proses Pelaksanaan Serta Kriteria Assessment di Tingkat Dewan Komisaris Pengungkapan-pengungkapan mengenai proses pelaksanaan assesment yang telah dilakukan Dewan Komisaris mengacu kepada kriteria peraturan Bank Indonesia tentang GCG dan peraturan serta ketentuan lainnya yang terkait. specified by the President Commissioner. 3. To smoothness the tasks, members of the Board of Commissioners are assisted by the Secretariat of Commissioners, taken from bank bjb employees which are appointed by the Board of Directors with the Board of Commissioners’ approval. Board of Commissioners’ Task Implementation Performance of duties and monitoring functions done by the Board of Commissioners during the year 2013 is assisted by the Audit Committee, Risk Monitoring Committee, and Remuneration and Nomination Committee. Each of these committees has its function in reviewing and providing input to the Board of Commissioners, enabling the Board of Commissioners to provide appropriate guidance and recommendations to the Directors related to the proper management of bank bjb and in accordance with the principles of Good Corporate Governance. In 2013, the Board of Commissioners has conducted the monitoring of: - Monitor the implementation of 2013 Bank Business Plan BBP through a joint meeting of the Board of Commissioners and the Board of Directors. - Monitor bank bjb Financial Performance. - Monitor bank bjb Non-bank Financial Performance. - Monitor the development of Good Corporate Governance in bank bjb. Board of Commissioners Performance Evaluation Performance assessment of the Board of Commissioners is facilitated by the Nomination and Remuneration Committee with the self assessment system or other systems determined by the Board of Commissioners’ meeting. Board of Commissioners performance evaluation is conducted in the following criteria: a. Attendance in Board of Commissioners meetings. b. Attendance in the Committee Meeting at the Board of Commissioners level. c. Board member performance can be assessed by other factors both individually and collectively, among others: i. Integrity, such as conflict of interest that arises. ii. Relationships with fellow members of the Board of Commissioners, the Board of Directors and other parties set forth in the Articles of Association and Rules and Regulations, and Bank Indonesia regulations. Disclosure of Assessment Process and Criteria for the Board of Commissioners Disclosures on the assessment process conducted by the Board of Commissioners refers to the criteria set forth in Bank Indonesia regulation on GCG and other relevant provisions. Kriteria ARA No. VI.4.1,2,3 bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 282 Pengungkapan mengenai Board Charter Pedoman dan Tata Tertib Kerja Dewan Komisaris Sudah dituangkan dalam Keputusan Dewan Komisaris PT Bank Jabar Nomor 06DK2007 tentang Pedoman Kerja Dewan Komisaris PT Bank Pembangunan Daerah Jawa Barat. Hubungan Afiliasi Dewan Komisaris Seluruh anggota Dewan Komisaris tidak memiliki hubungan afiliasi dengan sesama anggota Dewan Komisaris, dengan anggota Direksi, maupun dengan Pemegang Saham Utama danatau Pengendali. Program Pelatihan Peningkatan Kompetensi Komisaris Tahun 2013 Competence Enhancement Training Program for Commissioners in 2013 Nama Name Program Pelatihan Training Program LokasiLocation Tanggal Mulai Start Date Tanggal Selesai Finish Date Achmad Baraba European Confederation of the Institute of Internal Audit-Eciia Conference 2013 Vienna - Austria 280913 061013 Workshop Risk Management Basel III Bali 12062013 13062013 Seminar Regional Public Sector Conference III Surabaya 111213 13122013 Yayat Sutaryat Pelatihan Internal Capital Adequacy Assessment Process ICAAP Jakarta 21032013 21032013 Workshop Risk Management Basel III Bali 12062013 13062013 Workshop 2 Hari JW Consulting Jakarta 05072013 06072013 Seminar Sehari Risk Based Bank Rating RBBR Good Corporate Governance Bagi Pengurus dan Pejabat Bank Pembangunan Daerah Jakarta 090913 090913 Seminar Penerapan Program Apu PPT Implementasi FATCA Jakarta 190913 190913 Rudhyanto Mooduto Pelatihan Internal Capital Adequacy Assessment Process ICAAP Jakarta 21032013 21032013 Workshop 2 Hari JW Consulting Jakarta 05072013 06072013 Workshop International Standard Banking Practice ISBP745 2013; Implementasi ISBP 75 Terhadap Dok Transaksi dlm SKBDN dan LC Jakarta 231013 241013 Klemi Subiyantoro Sertifikasi Manajemen Risiko Level 1 Surabaya 18052013 18052013 Sertifikasi Manajemen Risiko Level 2 Jakarta 22062013 22062013 Rapat Dewan Komisaris Dewan Komisaris menyelenggarakan rapat sekurang-kurangnya setiap bulan sekali atau pada setiap waktu jika dianggap perlu oleh salah satu atau lebih anggota Dewan Komisaris. Mekanisme pengambilan keputusan dalam rapat Dewan Komisaris berdasarkan atas musyawarah untuk mufakat. Apabila mufakat tidak dapat tercapai, pengambilan keputusan didasarkan pada suara mayoritas anggota Dewan Komisaris yang hadir atau yang mewakili pada rapat. Apabila jumlah suara berimbang, maka keputusan yang diajukan harus ditolak. Kuorum untuk seluruh rapat Dewan Komisaris adalah lebih dari separuh jumlah anggota Dewan Komisaris yang hadir atau diwakili kuasa yang diberikan kepada salah satu Komisaris yang hadir pada rapat tersebut. Selama tahun 2013, Dewan Komisaris bank bjb telah menyelenggarakan rapat sebanyak 55 kali, dengan tingkat kehadiran sebagai berikut: DEWAN KOMISARIS BOARD OF COMMISSIONERS Disclosure of Board Charter Guidelines and Regulations of the Board of Commissioners Has been set forth in the Decree of the Board of Commissioners of PT Bank Jabar No. 06DK2007 on Work Guidelines of the Board of Commissioners of PT Bank Pembangunan Daerah Jawa Barat. Affiliate Relations Board of Commissioners All members of the Board of Commissioners has no affiliation with the fellow members of the Board of Commissioners, the Board of Directors, as well as the Major Shareholder and or Controller. Board of Commissioners’ Meeting Board of Commissioners hold meetings at least once every month or at any time deemed necessary by one or more members of the Board of Commissioners. Decision-making mechanism in the meeting of the Board of Commissioners is based on deliberation to reach a consensus. If consensus can not be reached, the decision is based on a majority vote of present members of the Board of Commissioners or its representative at the meeting. If the number of votes are equal, then the proposed decision must be rejected. Quorum for a meeting of the Board of Commissioners is more than half the number of Board members present or represented by the power given to one of the Commissioners present at such meeting. During the year 2013, bank bjb Board of Commissioners’ meeting was held 55 times, with attendance as follows: Kriteria ARA No. VI.1.4,5,6,7 Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 283 Consolidated Financial Statements Nama Name Jabatan Position Jumlah Kehadiran Total Attendance Persentase Periode 2013 Period Agus Ruswendi Komisaris Utama President Commissioner 6 10 Muhadi Komisaris Commissioner 18 14 Achmad Baraba Komisaris Independen Independent Commissioner 54 98 Yayat Sutaryat Komisaris Independen Independent Commissioner 54 98 Klemi Subiyantoro Komisaris Independen Independent Commissioner 38 69 Rudhyanto Mooduto Komisaris Independen Independent Commissioner 31 56 Semenjak diterimanya surat keputusan Fit and Proper Test Bank Indonesia nomor 1510APBUBdRahasia pada tanggal 6 Februari 2013, tidak lagi efektif menjadi Komisaris Utama. Since the receipt of the decision of the Fit and Proper Test Bank Indonesia 1510APBUBdRahasia number on February 6, 2013, no longer effectively be Commissioner. Tabel Kehadiran Dewan Komisaris dalam Rapat Table of Attendance of the Board of Commissioners Meeting Periode Januari-Desember 2013 January-December 2013 period Pengungkapan Prosedur Penetapan Remunerasi dan Struktur Remunerasi Prosedur dan struktur remunerasi sesuai dengan ketentuan Peraturan Bank Indonesia Nomor 84PBI2006 Tentang Pelaksanaan Good Corporate Governance bagi Bank Umum pasal 46 bahwa untuk pengurus direkomendasikan kebijakan remunerasi paling kurang sesuai dengan: a. Kinerja keuangan dan pemenuhan cadangan sebagaimana diatur dalam peraturan perundang-undangan yang berlaku; b. Prestasi kerja individual; c. Kewajaran dengan peer group; dan d. Pertimbangan sasaran dan strategi jangka panjang Bank. Remunerasi Dewan Komisaris Remuneration of the Board of Commissioners No Jenis Remunerasi dan Fasilitas Lain Remuneration and Other Facilities Jumlah Diterima dalam 1 Tahun Number of Received in 1 Year Dewan Komisaris Board of Commissioners OrangPeople JutaanMillion Rupiah 1 Remunerasi Remuneration a. Imbalan Kerja Gaji Tahun 2013 Benefits Salary Year 2013 Januari - Februari January - February 6 800 Maret - Juni Maret - June 5 3.425 b. THR 5 520 c. IPK 6 801 d. Tantiem Dihitung dari laba yang diperoleh Tantiem Calculated from the profits derived 6 12.967 Total 18.513 2 Fasilitas lain dalam bentuk natura Other facilities in kind a. Dapat dimiliki Be owned Pakaian Dinas Clothing Department 5 137 Total 137 Jumlah Total 18.650 Disclosing the Procedure for Determining Remuneration and Structure of Remuneration Procedure and structure of remuneration are in compliance with Bank Indonesia Regulation No. 84PBI2006 on the Implementation of Good Corporate Governance for Commercial Bank, Article 46, stating that the remuneration policy for the Management at least is in accordance with: a. Financial performance and fulfilment of reserve set forth in the prevailing rules and regulations; b. Individual achievement; c. Fairness with peer group; and d. Consideration of the Bank’s target and long-term strategy. Kriteria ARA No. VI.4.2,3 bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 284 Hingga akhir tahun 2013, Dewan Komisaris bank bjb dibantu oleh: 1. Komite Audit 2. Komite Pemantau Risiko 3. Komite Remunerasi dan Nominasi Komite Audit Dalam rangka memenuhi Peraturan Bank Indonesia Nomor 8142006 tentang Perubahan atas Peraturan Bank Indonesia No. 842006 tentang Pelaksanaan Good Corporate Governance bagi Bank Umum, maka Dewan Komisaris telah membentuk Komite Audit. Komite Audit merupakan alat kelengkapan Dewan Komisaris yang berfungsi untuk melakukan pengawasan atas efektivitas sistem pengendalian intern, internal audit, proses pelaporan keuangan, sehingga Bank dapat dikelola berdasarkan prinsip-prinsip transparansi, akuntabilitas, pertangungjawaban, independensi, dan kewajaran. Pembentukan Komite Audit bank bjb juga berpedoman pada ketentuan sebagai berikut: a. Keputusan Menteri Negara Pendayagunaan Badan Usaha Milik Negara Nomor KEP-117M-PBUMN2002 tanggal 1 Agustus 2002 tentang Penerapan Praktik Good Corporate Governance pada Badan Usaha Milik Negara. b. Surat Keputusan Ketua Bapepam Nomor Kep-41PM2003 tanggal 22 Desember 2003 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit. c. Surat Keputusan Dewan Komisaris PT. Bank Jabar Nomor: 04A SKDK2007 tanggal 28 Juni 2007 tentang Pembentukan Komite dan Pedoman Kerja Komite Dewan Komisaris PT Bank Jabar. d. Surat Keputusan Dewan Komisaris PT Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk. Nomor: 06SKDK2012 tanggal 3 Oktober 2012 Tentang Perubahan Susunan Keanggotaan Komite pada Dewan Komisaris. e. Surat Keputusan Dewan Komisaris PT Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk. Nomor: 001SKDK2013 tanggal 23 Januari 2013 Tentang Pembagian Tugas dan Pelaksanaan Jadwal Kegiatan Dewan Komisaris serta Komite-Komite. Komite Audit bank bjb secara kolektif mempunyai kompetensi dan pengalaman di bidang Akuntansi, Keuangan, Hukum dan Perbankan. Susunan Ketua dan Anggota Komite Audit Dalam periode 2013 susunan Komite Audit bank bjb adalah sebagai berikut: No Jabatan NamaName Position 1. Ketua Klemi Subiyantoro Independent Commissioner Chairman 2. Anggota Achmad Baraba Independent Commissioner Member 3. Anggota Rudhyanto Mooduto Independent Commissioner Member 4. Anggota Ramson Sinaga Independent Member 5. Anggota Memed Sueb Independent Member 6. Anggota Suwarta Independent Member KOMITE DIBAWAH KOORDINASI DEWAN KOMISARIS KOMITE DIBAWAH KOORDINASI DEWAN KOMISARIS Up to the end of 2013, bank bjb Board of Commissioners were assisted by: 1. Audit Committee 2. Risk Monitoring Committee 3. Remuneration and Nomination Committee Audit Committee In order to meet the Bank Indonesia Regulation Number 8142006 on Amendments to Bank Indonesia Regulation No. 842006 on the Implementation of Good Corporate Governance for Banks, the Board of Commissioners has established an Audit Committee. Audit Committee of the Board of Commissioners are fittings whose function is to conduct oversight of the effectiveness of internal control systems, and internal audit, financial reporting process, enabling the Bank to be managed based on the principles of transparency, accountability, responsibility, independence, and fairness. The establishment of the Audit Committee of bank bjb also refers to the following provisions: a. Decree of the State Minister of State Owned Enterprises No. KEP-117M-PBUMN2002 dated August 1, 2002 on the Implementation of Good Corporate Governance in State Owned Enterprises. b. Decree of the Chairman of Bapepam No. Kep-41PM2003 dated December 22, 2003 on the Establishment and Working Guidelines for Audit Committee. c. Decision Letter from the Board of Commissioners of PT Bank Jabar No.: 04ASKDK2007 dated June 28, 2007 on the Establishment of Committee and Working Guidelines for the Board of Commissioners of PT Bank Jabar. d. Decision Letter from the Board of Commissioners of PT Bank Pembangunan Daerah Jawa Barat and Banten, Tbk. No: 06 SKDK2012 dated October 3, 2012 on the Change of the Composition of the Board of Commissioners. e. Decision Letter from the Board of Commissioners of PT Bank Pembangunan Daerah Jawa Barat and Banten, Tbk. No.: 001 SKDK2013 dated January 23, 2013 on the Division of Duty and the Implementation of the Schedule of Activities for the Board of Commissioners and its Committees. Audit Committee bank bjb as collective have experience in Accounting, Finance, Legal and Banking fields. The Composition of Audit Committee Chairman and Member In the period 2013 bjb bank’s Audit Committee are as follows: Kriteria ARA No. VI.8 Introduction Management Discussion Analysis on Company Performance Good Corporate Governance Corporate Social Responsibility Corporate Data bank bjb •฀Laporan฀Tahunan฀2013฀Annual฀Report 285 Consolidated Financial Statements Riwayat Hidup Singkat komite bank bjb bagi anggota diluar Komisaris Ramson Sinaga Warga Negara Indonesia, 53 tahun. Menyelesaikan pendidikan Sarjana di bidang EkonomiAkuntansi dari Universitas Padjadjaran Bandung pada tahun 1986 dan Magister Management pada Sekolah Tinggi Ilmu Ekonomi IPWI pada tahun 1998. Menjabat sebagai Anggota Komite Audit bank bjb sejak tahun 2007. Jabatan lain yang pernah atau sedang dipegang antara lain yaitu Konsultan CIBA 2004-2009; Direktur Keuangan PT Reka Jaya pada tahun 2000. Memed Sueb Warga Negara Indonesia, 52 tahun. Menyelesaikan pendidikan Sarjana Ekonomi Jurusan Akuntansi di STIE Tridharma dan Universitas Padjadjaran, Magister dan Doktor pada Universitas Padjadjaran. Pernah menjabat sebagai Auditor di Kantor Akuntan Publik. Menjabat Komite Audit bank bjb periode 2007-2011 dan kembali menjadi Komite Audit bank bjb sejak Agustus 2012. Jabatan lain yang pernah atau sedang dipegang antara lain Asisten Direktur II Pasca Sarjana Universitas Padjadjaran 2009-2011, Direktur Konsultan Manajemen PT Mediyan Consulindo Abadi Bandung 2005 sampai sekarang. Suwarta Warga Negara Indonesia, 43 tahun. Menyelesaikan pendidikan Akuntansi di Sekolah Tinggi Akuntansi Negara, Sarjana Akuntansi di Universitas Satya Negara, Sarjana Hukum di Universitas Indonesia dan Magister dari Universitas Indonesia. Saat ini sedang menempuh Program Doktoral Manajemen Bisnis Di Universitas Brawijaya. Pernah menjabat sebagai komite audit di KSO Sucofindo-Surveyor Indonesia sebelum menjabat Komite Audit bank bjb sejak Agustus 2012. Jabatan lain yang pernah atau sedang dipegang antara lain Partner pada Kantor Konsultan Hukum Bisnis JMT Law House 2009-sekarang dan Dosen Akuntansi dan Pajak pada Sekolah Tinggi Akuntansi Negara 1997-sekarang. Saat ini ia telah memiliki Sertifikasi Manajemen Risiko level IV. Tugas dan Tanggung Jawab Komite Audit Komite Audit mendukung Dewan Komisaris dalam hal: 1. Memastikan bahwa laporan keuangan Bank dapat dimengerti, transparan, dan dapat diandalkan. 2. Menilai pelaksanaan kegiatan serta hasil audit yang dilaksanakan oleh Divisi Audit Internal maupun eksternal sehinga dapat mencegah pelaksanaan dan pelaporan yang tidak memenuhi standar.

3. Melakukan evaluasi kebijakan bank bjb yang berhubungan

dengan kepatuhan terhadap peraturan perundang-undangan yang berlaku, etika, benturan kepentingan, dan investigasi kesalahan maupun kecurangan dan memberikan rekomendasi mengenai penyempurnaan sistem pengendalian intern Bank serta pelaksanaannya melalui Dewan Komisaris. Curriculum Vitae of Non-Commissioner Members of committee Ramson Sinaga Indonesian citizen, 53 years. Earned a Sarjana degree in Economics Accounting from Universitas Padjadjaran Bandung in 1986 and a Master’s degree in Management from Sekolah Tinggi Ilmu Ekonomi IPWI in 1998. He served as a Member of the Audit Committee of bank bjb since 2007. Other positions that have or are held were Consultant at CIBA 2004-2009; Finance Director of PT Reka Jaya in 2000. Memed Sueb Indonesian citizen, 52 years. Earned A Sarjana degree in Economic majoring in Accounting from STIE Tridharma and Universitas Padjadjaran, Master’s degree and PhD from Universitas Padjadjaran. Previously he served as an Auditor in Public Accounting Firm. He served as member of the Audit Committee of bank bjb in 2007- 2011 and is appointed again to serve as a member of the Audit Committee of bank bjb since August 2012. Other positions that he served include Assistant Director II Graduate School of Universitas Padjadjaran 2009-2011, Director of Management Consultant PT Mediyan Consulindo Abadi, Bandung 2005 -present. Suwarta Indonesian citizen, 43 years. Earned a Sarjana degree in Accounting from Sekolah Tinggi Akuntansi Negara, Sarjana degree in Accounting from Universitas Satya Negara, Sarjana degree and Master degree in Law from Universitas Indonesia. Previously he served as a member of Audit Committee of KSO Sucofindo-Surveyor Indonesia before appointing as a member of bank bjb Audit Committee since August 2012. Other positions that he served include: Partner at JMT Law House, a consulting firm 2009-present and an Accounting and Tax Lecturer at Sekolah Tinggi Akuntansi Negara 1997-present. Currently he holds a level IV Risk Management Certification. Duties and Responsibilities of Audit Committee The Audit Committee supports the Board of Commissioners in terms of: 1. Ensure that the Bank’s financial statements is understandable, transparent, and reliable. 2. Assess the implementation of the activities and results of audits conducted by the Division of Internal Audit as well as external preventing the execution and reporting that do not meet the standards. 3. Evaluate the Bank’s policies relating to compliance with laws and regulations, ethics, conflicts of interest, and investigation of the existence of errors or fraud, through the Board of Commissioners provide recommendations to improve the Bank’s internal control system and its implementation through the Board of Commissioners. Kriteria ARA No. VI.8.1,2, VI.8.4 Curriculum Vitae of Non-Commissioner Members of