integrated Governance results FA AR BJB 2016 lowress
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PEDOMAN AUDIT INTERNAL PIAGAM AUDIT INTERNAL
Piagam Audit Internal ditetapkan berdasarkan Surat Keputusan Direksi Nomor 729SKDIR-AI2014 tanggal 20 November
2014 tentang Piagam Audit Internal Internal Audit Charter. Pelaksanaan fungsi audit internal bank yang efektif wajib
memastikan pemeriksaan dan penilaian atas kecukupan dan efektivitas struktur pengendalian internal serta kualitas kinerja
Bank dalam rangka menjaga dan mengamankan kegiatan usaha Bank dengan ruang lingkup tugas antara lain sebagai berikut:
a. Mengkaji efisiensi dan efektivitas sistem pengendalian
internal dan manajemen risiko yang berlaku melalui kegiatan audit internal berdasarkan penerapan GCG dan prinsip
kehati-hatian. b. Menciptakan dan mengembangkan struktur pengendalian
internal Bank serta menetapkan kebijakan dan prosedur pelaksanaan audit internal yang sesuai dengan
perkembangan usaha bank. c. Mengkaji ketaatan pelaksanaan sistem pengendalian
internal dan manajemen risiko yang berlaku melalui kegiatan audit internal.
d. Merencanakan, melaksanakan, dan melaporkan hasil pemeriksaan kepada Direktur Utama dan Dewan Komisaris
serta memantau tindak lanjut hasil audit. e. Counterpart di bidang pengawasan dengan unit organisasi
internal dan eksternal. f. Pemeriksaan dan penilaian terhadap keandalan sistem
pengendalian internal pada Teknologi Sistem Informasi TSI yang berjalan maupun yang sedang dikembangkan.
g. Mengkaji setiap usulan atau proposal, kebijakan atau sistem dan prosedur dan memberi tanggapan atas kecukupan
sistem pengendalian internal dan risiko dalam kebijakan atau sistem prosedur tersebut berdasarkan penerapan
GCG dan prinsip kehati-hatian.
STRUKTUR ORGANISASI DAN KETUA DIVISI AUDIT INTERNAL
Struktur organisasi DAI dirancang berdasarkan analisis pada faktor-faktor strategi organisasi, teknologi yang digunakan,
sumber daya manusia, strategi kedudukan, dan ukuran organisasi. DAI merupakan bagian dari struktur pengendalian internal yang
memiliki tugas untuk mengevaluasi dan berperan aktif dalam peningkatan efektivitas Sistem Pengendalian Internal secara
berkesinambungan berkaitan dengan pelaksanaan operasional Bank yang berpotensi menimbulkan kerugian dalam pencapaian
sasaran yang telah ditetapkan oleh manajemen Bank.
GUIDELINES OF INTERNAL AUDIT INTERNAL AUDIT CHARTER
The Internal Audit Charter was stipulated with the Directors’ Decree No. 729SKDIR-AI2014 dated 20 November 2014
regarding Internal Audit Charter. An implementation of effective Internal Audit Function must ensure auditing and assessment
on adequacy and effectiveness of internal control structure and quality of the Bank’s performance in order to maintain
and secure the Bank business activities, with the scope of duties as follows:
a. To assess the efficiency and effectiveness of applicable
internal control and risk management system through internal audit activities based on GCG implementation and
prudential principles. b. To create and develop internal audit structure and establish
policies and procedures of internal audit implementation in accordance with the corporate business development.
c. To assess the adherence of the implementation of applicable internal control system and risk management through
internal audit activities. d. To plan, implement, and report audit findings to the President
Director and Board of Commissioners, and to monitor the follow-up of audit findings.
e. To act as a counterpart in the field of supervision with internal and external organizational unit.
f. To conduct auditing and assessment against the reliability of the internal control system on Information System
Technology IST that is currently running or being developed. g. To review any suggestions or proposals, policies or systems
and procedures, and to provide feedback on the adequacy of internal control system and the risk within policies or
procedure system based on GCG implementation and prudential principle.
ORGANIZATIONAL STRUCTURE AND HEAD OF IINTERNAL AUDIT DIVISION
The IAD organizational structure is designed based on an analysis on various factors, such as organizational strategy,
currently-used technology, human resources, strategic position, and the size of organization. Internal Audit Division IAD is a
part of internal control structure and carries duties to evaluate and take an active role in improving the effectiveness of Internal
Control System on an ongoing basis, with regards to Bank’s operations that could potentially cause loss against target
achievement set by the Bank management.
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DEWAN KOMISARIS
Board of Commissioners
DIREKTUR UTAMA President Director
PEMIMPIN DIVISI AUDIT INTERNAL
Head of Internal Audit Division
Komite Audit Audit Committee
Grup audit Umum
General audit Group
Grup audit Teknologi informasi
information Technology audit Group
Grup audit anti fraud
anti-fraud audit Group
Grup service Development Quality assurance
service Development Quality assurance Group
KEDUDUKAN DIVISI AUDIT INTERNAL DALAM STRUKTUR ORGANISASI
Berdasarkan Struktur Organisasi yang berlaku dan telah disahkan oleh Direksi melalui Surat Keputusan Direksi nomor
621SKDIR-PS2015 tanggal1 Juli 2015 perihal Struktur Organisasi PT Bank Pembangunan Daerah Jawa Barat dan
Banten, Tbk. Divisi Audit Internal berada dalam garis komando Direktur Utama dan garis koordinasi Komite Audit.
PIHAK YANG MENGANGKAT DAN MEMBERHENTIKAN KETUA DIVISI AUDIT
INTERNAL
Pengangkatan dan pemberhentian Pemimpin Divisi Audit Internal merupakan wewenang Direktur Utama atas persetujuan
Dewan Komisaris. Selain itu, pengangkatan dan pemberhentian jabatan Pemimpin Divisi Audit Internal wajib dilaporkan kepada
Otoritas Jasa Keuangan.
INTERNAL AUDIT DIVISION POSITION WITHIN THE ORGANIZATIONAL STRUCTURE
Based on the applicable Organizational Structure, which was approved by Directors’ Decree No. 621SKDIR-PS 2015 dated
1 July 2015 regarding Organizational Structure of PT Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk. The Internal
Audit Division is under the authority of the President Director, and in coordination line with Audit Committee.
AUTHORIZED PARTY WHO APPOINTS AND DISMISSES THE HEAD OF INTERNAL AUDIT
UNIT
The authorization to appoint and dismiss the Head of Internal Audit Division lies on the President Director with the approval
from the Board of Commissioners. The appointment and dismissal of the Head of Internal Audit Division shall be reported
to Financial Services Authority.
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PROFIL PEMIMPIN DAN KOMPOSISI PERSONIL DIVISI AUDIT INTERNAL
Profil dan komposisi personil Divisi Audit Internal akan diuraikan sebagai berikut.
PROFIL PEMIMPIN DIVISI AUDIT INTERNAL
KOMPOSISI PERSONIL DIVISI AUDIT INTERNAL
Komposisi pegawai DAI disajikan sebagai berikut: Diagram Komposisi Personil DAI
PROFILE OF HEAD AND PERSONNEL COMPOSITION OF INTERNAL AUDIT DIVISION
Profile and personnel composition of Internal Audit Division are as follow:
PROFILE OF HEAD OF INTERNAL AUDIT DIVISION
COMPOSITION OF INTERNAL AUDIT DIVISION PERSONNEL
Composition of IAD employees is shown as follows: Diagram of IAD Personnel
UNIT AUDIT INTERNAL
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Warga Negara Indonesia, usia 47 Tahun. Sejak Juni 2015, Beliau memimpin DAI sesuai dengan Surat Keputusan Direksi
Nomor 532SKDIR-SDM2015. Pendidikan dan sertifikasi yang pernah ditempuhnya antara lain adalah Akuntan dari
Universitas Diponegoro, Master dari Universitas Trisakti, International Advanced Certified in Compliance Financial Crime
dari Manchester Business School, BSMR level 5, Qualified Internal Auditor dan Leadership Program dari Monash Business School.
Sebelum bergabung dengan bank bjb, beliau mulai berkarier di Arthur Andersen CO, Vice President di Bank Mandiri dan
Senior Vice President di PT Penjaminan Infrastruktur Indonesia Persero.
Gegeg Mintorogo
Divisi audit Internal Division of Internal audit
Indonesian citizen, currently 47 years old. Since June 2015, He has led IAD based on Directors’ Decree Number 532SKDIR-
SDM2015. Education and certification achieved, among others, are Accounting from Diponegoro University, Master from Trisakti
University, International Advanced Certified in Compliance Financial Crime from Manchester Business School, BSMR level
5, Qualified Internal Auditor and Leadership Program from Monash Business School.
Prior to joining bank bjb, He started her career at Arthur Andersen CO, then Vice President at Bank Mandiri, and
Senior Vice President at PT Penjaminan Infrastruktur Indonesia Persero.
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PERSONNEL COMPOSITION BASED ON GROUPS
IAD consists of General Audit Group, IT Audit Group, Anti Fraud Group, and Service Development Quality Assurance Group.
IAD personnel composition is based on IAD organizational structure and illustrated as follows:
Diagram of Personnel Composition of IAD based on Group
1 9
10
1 5
4 8
8
Pemimpin divisi head of division
senior manager senior manager
senior officer senior officer
Pemimpin grup group Leader
manager manager
officer officer
staf staff
junior staf junior staff
KOMPOSISI PERSONIL BERDASARKAN GRUP
DAI terdiri atas Grup Audit Umum, Grup Audit Teknologi Informasi, Grup Anti Fraud, dan Grup Service Development
Quality Assurance. Komposisi personil DAI berdasarkan struktur organisasi DAI disajikan sebagai berikut:
Diagram Komposisi Personil DAI Berdasarkan Grup
Audit Anti Fraud
Audit Umum General Audit
Audit SD QA
Audit TI
8 5
6 26
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KOMPOSISI PERSONIL BERDASARKAN LAMA BEKERJA DAN PENDIDIKAN
Komposisi pegawai audit berdasarkan lama bekerja dan pendidikan disajikan sebagai berikut.
Jumlah Auditor Internal Berdasarkan Pengalaman Bekerja
Lebih dari 20 Tahun
More than 20 years
10 - 20 Tahun
10 - 20 years
6 - 10 Tahun
6 - 10 years
2 - 5 Tahun
2 - 5 years
1 - 2 Tahun
1 - 2 years
1 Tahun
Less than 1 year
jumlah Pegawai Number of employee
6 3
15 18
2 2
Tabel Jumlah Auditor Internal Berdasarkan Strata Pendidikan
S1 S2
34
12
strata Pendidikan Pegawai divisi audit internal education Level of internal audit division employee
SERTIFIKASI PROFESI DIVISI AUDIT INTERNAL
Auditor internal merupakan profesi yang membutuhkan kemampuan yang lebih dibandingkan dengan unit kerja lainnya.
Salah satu parameter yang menjadi tolak ukur kemampuan
PERSONNEL COMPOSITIONS BASED ON LENGTH OF WORK AND EDUCATION
Audit personnel composition based on length of work and education is illustrated as follows:
Number of Internal Auditor Based on Education Level
PROFFESIONAL CERTIFICATION OF INTERNAL AUDIT DIVISION
Internal Auditor is a profession requiring greater competence than that of other work units. One parameter that becomes a
benchmark for Auditor competence and expertise is experience
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dan keahlian auditor adalah pengalaman perbankan baik dari segi operasional, bisnis dan supporting. Selain pengalaman
perbankan, strata pendidikan dan sertifikasi juga merupakan faktor penting.
Hampir semua pegawai audit telah tersertifikasi. Komposisi sertifikasi pegawai disajikan dalam tabel berikut.
Tabel Komposisi sertifikasi Pegawai audit Table of composition of certification audit Personnel
no jenis sertifikasi |
Type of certification jumlah |
Total
1 BSMr1
12 2
BSMr2 7
3 BSMr3
7 4
BSMr4 1
5 BSMr5
1 6
QIa 1
7 erMCp
1 8
CISSp 1
9 Caak
6 10
CFe 1
11 Cfra
1 12
BreVeT aB 3
Total 42
KODE ETIK AUDITOR
Untuk memastikan independensi, objektivitas dan profesionalisme dalam melaksanakan fungsinya, maka Auditor
Internal wajib memiliki sikap mental dan etika serta tanggung jawab profesi yang tinggi, sehingga kualitas hasil kerjanya dapat
dipertanggungjawabkan dan dapat digunakan untuk membantu terwujudnya perkembangan Bank yang wajar dan sehat.
Attitude
Auditor Internal memegang teguh dan menjabarkan prinsip- prinsip audit dalam seluruh proses audit internal. Sikap mental
yang menjadi prinsip Auditor Internal adalah suatu pernyataan sikap fundamental atau kebenaran umum maupun individual
yang dijadikan oleh Auditor Internal sebagai sebuah pedoman untuk berpikir atau bertindak, meliputi namun tidak terbatas
pada hal-hal sebagai berikut. a. Kejujuran, Auditor Internal mampu mengemukakan
pendapat secara jujur dan bijaksana, sesuai dengan hasil temuannya.
b. Integritas, Auditor Internal bersikap dan bertindak sesuai norma yang berlaku umum.
c. Objektif, Auditor Internal menunjukkan obyektivitas profesional dalam mengumpulkan, mengevaluasi dan
within Banking industry, both in terms of operations, business, and supporting. Aside Banking experience, level of education
and certification are also critical.
Almost all Audit personnels have received their certifications. The composition of certified personnel is illustrated in the
following.
AUDITOR CODE OF CONDUCT
To ensure the independency, objectivity, and professionalism in carrying out its functions, Internal Auditor shall have a great
mental attitude, ethics, and professional responsibility, so that their performance can be accounted for and can be used to help
the realization of natural and healthy development.
attitude
Internal Auditor shall uphold and lays out the basic auditing principles in all internal audit processes. The mental attitude
that are Internal Auditor principles, is a fundamental statement or a general and individual truth that serves as a guideline to
think or to act, including but not limited to the following matters: Honesty, Internal Auditor should be able to express opinions
in honestly and wisely, based on the findings. a. Integrity, Internal Auditor shall behave and act in accordance
with generally accepted norms. b. Integrity, the Internal Auditor behaves and acts in accordance
with the generally accepted norms. c. Objective, Internal Auditor shall demonstrate professional
objectivity in gathering, evaluating, and communicating
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mengkomunikasikan informasi mengenai Auditee yang diperoleh dari pelaksanaan penugasan auditkonsultasi
yang dilakukannya, serta tidak terpengaruh oleh faktor subyektivitas maupun kepentingan pribadi.
d. Kerahasiaan, Auditor Internal sangat menjunjung tinggi faktor kerahasiaan, sangat menjaga nilai dan kepemilikan
informasi yang diperoleh, dan hanya dapat mengungkapkan kepada pihak yang berhak terkecuali ada kewajiban yang
didukung dan dilandasi aspek legalitashukum.
e. Kompetensi, Auditor Internal selalu berusaha meningkatkan kemampuannya dan menerapkan pengetahuan, keahlian
dan pengalaman yang diperlukan dalam melaksanakan tugasnya.
f. Ketekunan, Auditor Internal memiliki ketekunan dan keuletan dalam menelusuri masalahindikasi yang dihadapi guna
memperoleh bukti-bukti yang akan mendukung temuannya. g. Loyalitas, Auditor Internal menunjukkan loyalitas kepada
tanggung jawab profesinya. h. Role Model Budaya Perusahaan, Auditor Internal menjadi
role model implementasi budaya perusahaan melalui pemahaman, penghayatan dan penerapan butir-butir
perilaku Go SPIRIT dalam setiap aktivitas profesionalnya.
Ethics
Auditor Internal memiliki perilaku menjunjung tinggi nilai etika yang berlaku umum, antara lain:
a. Auditor Internal Bank harus jujur, objektif dan selalu menjunjung tinggi kinerja audit yang dicerminkan dari tugas
dan tanggung jawabnya. b. Auditor Internal Bank memiliki loyalitas terhadap Bank,
dan tidak terlibat dalam keanggotaan organisasi maupun kegiatan lain yang dilarang oleh pemerintah.
c. Auditor Internal Bank mengutamakan profesionalisme, yaitu menggunakan segala pengetahuan, keahlian dan
pengalaman audit internal yang dimiliki dalam setiap penugasan yang dilaksanakannya.
d. Auditor Internal Bank tidak diperbolehkan ikut terlibat dalam organisasi lain yang memiliki benturan kepentingan dengan
Bank atau berkedudukan pada posisi yang membatasi independensi dan obyektivitasnya.
e. Auditor Internal Bank tidak diperbolehkan menerima keuntungan dari obyek yang diperiksa atau menyalahgunakan
jabatannya untuk memperoleh keuntungan. f. Auditor Internal Bank harus selalu mengacu pelaksanaan
tugasnya kepada standar praktik profesi auditor internal yang berlaku.
g. Auditor Internal Bank wajib memanfaatkan semua tambahan pengetahuan yang diperoleh semata-mata untuk
information regarding the auditees, obtained from the execution of auditingconsulting assignment, and shall
not be affected by any factors of subjectivity and personal interests.
d. Confidentiality, Internal Auditor upholds the confidentiality, uphold highly the value and ownership of information
obtained, and can only revealed such confidentiality to entitled parties, unless there is an obligation that is
supported and based on legalitylaw.
e. Competency, Internal Auditor shall always seek to improve their competency and apply the knowledge, skills, and
experience necessary to perform hisher duties. f. Perseverance, Internal Auditor shall have the perseverance
and tenacity in tracking encountered issuesindications in order to obtain evidence that could support findings.
g. Loyalty, Internal Auditor shall be loyal to hisher professional responsibility.
h. Corporate Culture Role Model, Internal Auditor shall be a role model of corporate culture implementation through
understanding, appreciation, and application of Go SPIRIT behavior in every professional activity.
ethics
Internal auditor shall have the behavior that upholds generally accepted ethical values, among others:
a. A Bank Internal Auditor shall be honest, objective, and always uphold the performance audit reflected on hisher
duties and responsibilities. b. A Bank Internal Auditor has a loyalty to the Bank, and shall
not be involved in any organization membership or other activities that are prohibited by the government.
c. A Bank Internal Auditor shall prioritize professionalism; this means that one shall use all knowledge, expertise, and
experience of internal auditing in every assignment. d. A Bank Internal Auditor is not allowed to participate in
organizations that have a conflict of interest with the Bank or whose line of operation could restraint hisher
independency and objectivity. e. A Bank Internal Auditor is not allowed to receive the benefits
from the object being examined or abuse hisher position to gain an advantage.
f. A Bank Internal Auditor should always refer the execution of hisher duty to standard professional practice of applicable
internal auditors. g. A Bank Internal Auditor shall utilize all additional knowledge
acquired solely to improve Bank supervision.
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meningkatkan kemampuan pengawasan Bank. h. Dalam melaporkan hasil audit, Auditor Internal Bank harus
selalu mendasarkan pada bukti-bukti tertulis yang dapat diandalkan.
i. Auditor Internal Bank harus selalu berusaha meningkatkan keahliannya untuk menunjang pelaksanaan tugasnya.
j. Auditor Internal Bank harus selalu menjaga sikap dan tingkah laku dihadapan Auditee yang diperiksa maupun
manajemen dalam rangka menjaga citra profesionalnya.
PENGEMBANGAN KOMPETENSI PERSONIL DIVISI AUDIT INTERNAL
Dalam pengembangan karyawan DAI, selama tahun 2016 telah dilakukan peningkatan kualitas kerja tim audit dengan
melaksanakan training dan pelatihan baik internal maupun eksternal. Training dan pelatihan internal tersebut dilakukan dengan
cara diskusi diantara Kepala DAI, Direksi dan para auditor terhadap Kebijakan dan Prosedur Internal Bank. Sedangkan pelatihan
secara eksternal dilakukan dengan cara mengikuti pelatihan yang diselenggarakan oleh pihak eksternal.
Tanggal | Date
Pelatihan | Training
jumlah Peserta Participant
09 Januari 2016 January 9, 2016
Seminar Transaksi Forfaiting Forfaiting transaction seminar
1 11-15 Januari 2016
January 11-15, 2016 operasional Bank Dasar
Basic Banking operational 3
18-19 Januari 2016 January 18-19, 2016
pelatihan analisa pemberian Kredit Kendaraan Bermotor KKB Training on auto Loan provision analysis
1 3-4 Februari 2016
February 3-4, 2016 Human Resources Audit
human resources audit 3
3-5 Februari 2016 February 3-5, 2016
Training of Trainer Tunas Integritas program pengendalian Gratifikasi Training of trainer tunas integrits of gratification control program
1 4-5 Februari 2016
February 4-5, 2016 Achievement Orientation Program
achievement orientation program 3
12-14 Februari 2016 February 12-14, 2016
Character Building Career Development Program Character Building Career Development program
13 18-20 Februari 2016
February 18-20, 2016 Visionary Leadership
Visionary Leadership 3
10-11 Maret 2016 March 10-11, 2016
Change Leader Change Leader
1 14-15 Maret 2016
March 14-15, 2016 pengembangan Kompetensi eksekutif
executive Competence Development 4
15-17 Maret 2016 March 15-17, 2016
audit Bank perkreditan rakyat rural banks Bpr audit
3 14-24 Maret 2016
March 14-24, 2016 Manajer Lini pertama
First line manager 30
21-22 Maret 2016 March 21-22, 2016
Operational Risk Stress Test operational risk Stress Test
3 21-23 Maret 2016
March 21-23, 2016 Risk Management Bagi Officer
risk Management for officer 5
7-8 april 2016 april 7-8, 2016
akuntansi Bank Dasar Basic Banking accounting
5 20-21 april 2016
april 20-21, 2016 High Impact Communication
high Impact Communication 2
h. In reporting findings from the audit, a Bank Internal Auditor shall always base hisher work on reliable written evidence.
i. A Bank Internal Auditor shall always strive to improve his her skills to support the execution of hisher duties.
j. A Bank Internal Auditor shall always keep the attitude and behavior in the presence of auditees and under-audited
management in order to maintain hisher professional reputation.
COMPETENCY DEVELOPMENT OF INTERNAL AUDIT DIVISION PERSONNEL
In developing IAD employees, throughout 2016 there had been internal and external training and education to increase the
work quality of the audit team. The training and education is conducted by having a discussion among the Head of IAD,
Directors, and the auditors concerning the Bank’s Internal Policies and Procedures. Whereas, external training is done
by participating training and education held by
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Tanggal | Date
Pelatihan | Training
jumlah Peserta Participant
24 april – 1 Mei 2016 april 24 – Mei 1, 2016
Character Building untuk pemimpin Grup dan Assistant Vice President Character Building for Group Leader and assistant Vice president
4 25 april 2016
april 25, 2016 Refreshment Sertifikasi Manajemen risiko
refreshment of risk management certificate 7
30 april 2016 april 30, 2016
ujian Sertifikasi Manajemen risiko Level 5 risk Management certification exam level 5
1 2-4 Mei 2016
May 2-4, 2016 Treasury Audit For Banking
Treasury audit For Banking 3
9-10 Mei 2016 May 9-10, 2016
Professional Secretary professional Secretary
1 18 Mei 2016
May 18, 2016 Komunikasi publik Yang efektif
effective public Communication 2
23-24 Mei 2016 May 23-24, 2016
Communication Skills How To Boost Youre Confidence Communication Skills how To Boost Youre Confidence
1 23-24 Mei 2016
May 23-24, 2016 program pengembangan Kompetensi
Competence Development program 1
11 Juni 2016 June 11, 2016
Sertifikasi Manajemen risiko Level 3 risk management certification Level 3
1 15-17 Juni 2016
June 15-17, 2016 Training For Trainers
Training For Trainers 1
18-22 Juli 2016 July 18-22, 2016
The Victoria Indonesia Leadership Program The Victoria Indonesia Leadership program
2 17-24 Juli 2016
July 18-22, 2016 Character Building Middle Management
Character Building Middle Management 8
15 agustus 2016 august 15, 2016
Refreshment Sertifikasi Manajemen risiko Memahami analisa Kredit Komersial Secara Komprehensif Mitigasi risikonya
refreshment of risk management certificate, understanding commercial credit analysis comprehensively and its risk mitigation
3 27 agustus 2016
agustus 27, 2016 ujian Sertifikasi Manajemen risiko Level 2
risk Management certification exam level 2 1
29-30 agustus 2016 agustus 29-30, 2016
Trade Finance Audit Trade Finance audit
1 5-9 September 2016
September 5-9, 2016 audit Forensik Sertifikasi
Certified Forensic auditor 1
5-26 September 2016 September 5-26, 2016
Certified Internal Auditor CIA Certified Internal auditor CIa
3 13-14 September 2016
September 13-14, 2016 Corporate Culture Summit
Corporate Culture Summit 1
20-21 September 2016 September 20-21, 2016
pengembangan Kompetensi Bagi Manager Manager’s Competence Development
2 13-14 oktober 2016
october 13-14, 2016 I-Transform
I-Transform 1
24-28 oktober 2016 october 24-28, 2016
pelatihan dan Sertifikasi Certified Information Systems Security Professional CISSP Certified Information Systems Security professional CISSp Training and Certification
1 10-11 november 2016
november 10-11, 2016 Promoting Internal Audit Roles To Enhance Protect Organization Values
promoting Internal audit roles To enhance protect organization Values 1
17 november 2016 november 17, 2016
Sertifikasi Certified Information Systems Security Professional CISSP Certified Information Systems Security professional CISSp Certification
1 10 Desember 2016
December 10, 2016 ujian Sertifikasi CISa Certified Inforamtion System auditor
CISa Certified Inforamtion System auditor Certification exam 1
LAPORAN SINGKAT PELAKSANAAN KEGIATAN DIVISI AUDIT INTERNAL TAHUN 2016
Pelaksanaan pemeriksaan selama Tahun 2016 telah sesuai dengan rencana pemeriksaan DAI yang meliputi berbagai aspek
pemeriksaan internal secara menyeluruh dengan ringkasan kegiatan sebagai berikut:
BRIEF REPORT ON ACTIVITIES OF INTERNAL AUDIT DIVISION 2016
The implementation of auditing 2016 was in accordance with IAD audit plan that included various aspects of thorough internal
audits generated a summary of activities as the following:
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1. Melakukan audit umum dan audit TI terhadap beberapa objek audit sesuai dengan Rencana Kerja DAI.
2. Temuan hasil pemeriksaan pada umumnya berupa adanya beberapa implementasi, pengendalian intern dan fungsi
supervisor yang belum optimal. Atas temuan tersebut, telah diberikan rekomendasi yang bersifat korektif dan preventif
serta dimonitor tindaklanjutnya.
3. Terhadap hasil audit khusus, Divisi Audit Internal telah menyampaikan rekomendasi strategis khususnya pada
peningkatan fungsi pengendalian internal dan penerapan prinsip kehatian – hatian prudential banking.
4. Secara keseluruhan hasil review yang dilakukan oleh bagian Service Development Quality Assurance terhadap proses
pemeriksaan selama tahun 2016 pada umumnya telah memadai.
PrOGram Kerja DiVisi aUDiT inTernal
Di samping program pemeriksaan, program kerjalainnya yang menjadi bagian tidak terpisahkan dari rangkaian aktivitas Divisi
Audit Internal juga telah terlaksana dengan baik diantaranya yaitu:
a. Implementasi
Whistleblowing System; b. Forum Group Discussion FGD Kontrol Internal Cabang
KIC;
c. Sosialisasi Anti Fraud kepada seluruh insan bank bjb; d. Divisi Audit Internal Improvement Program Workshop;
e. Pendampingan pemeriksaan regulator eksternal.
meTODe aUDiT
DAI menerapkan metode audit dengan pendekatan audit berbasis risiko. Metode ini berfokus pada proses bisnis business process-
focused dalam penilaian risiko dan pelaksanaan auditnya, terutama pada area-area yang sangat menentukan kesuksesan bisnis
auditee. Metode audit berbasis risiko ini bertujuan untuk: a. Memberikan nilai tambah bagi operasional Bank yang
dilaksanakan oleh auditee; b. Meningkatkan efektivitas pelaksanaan audit pada area-area
yang berisiko rendah; c. Memberikan penilaian serta penelaahan terhadap risiko
yang ada secara lebih menyeluruh dalam menjaga serta mengurangi risiko Bank;
d. Menyusun dan menyampaikan temuan serta rekomendasi yang selaras dengan tujuan utama objectives Bank corporate;
e. Memposisikan DAI sebagai agen perubahan bagi Bank corporate change agent.
1. IAD has conducted a general audit and IT audit on multiple objects in accordance with the IAD Work Plan.
2. Findings of audit results are generally about some applications, internal control, and the supervisory function
that were not yet optimal. And accordingly, the auditees have given corrective and preventive recommendations, and
these recommendation shall be monitoredfollowed-up.
3. Based on findings of special audit, IAD has submitted strategic recommendations, in particular on improvement
of internal control and principle application of prudential Banking.
4. Overall, the review results conducted by the Service Development and Quality Assurance on auditing process
year 2016 have been generally adequate.
WOrK PrOGram Of inTernal aUDiT DiVisiOn
In addition to audit programs, other work programs that has been an integral part of a series of activities within the Internal
Audit Division have also been well executed. Those are, among others:
a. Implementation of Whistleblowing System; b. Forum Group Discussion FGD Branch Office Internal Control
BOIC;
c. Anti Fraud Dissemination to all bjb employees; d. Improvement Program Workshop from Internal Audit Division;
e. Coaching on external regulator audit
aUDiT meTHODOlOGY
IAD uses risk based audit approach as its audit methodology. This said methodology focuses on business process in assessing
the risk and executing the audit process, in particular on areas that are deemed critical towards business auditees. The
objectives of risk-based audit methodology are: a. To give an added value for the Corporate operations executed
by the auditees; b. To increase the effectiveness of audit execution on low
risk areas; c. To provide assessment and review on the current risks more
comprehensively in securing and reducing the Corporate risk; d. To prepare and submit findings and recommendations which
are in line with the main Corporate objective; e. To position IAD as a corporate change agent.
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PelaKsanaan KeGiaTan DiVisi aUDiT inTernal TaHUn 2016
Selama tahun 2016, pelaksanaan kegiatan audit yang dilakukan oleh Divisi Audit Internal telah terealisasi seluruhnya bahkan
dapat melebihi target, hal tersebut karena adanya tambahan pemeriksaan Kantor Cabang dan surprise audit.
Tabel realisasi Kerja audit interrnal Table of Walk implementation of internal audit
jenis Pemeriksaan | Type of inspection
rencana | Plan
realisasi | realization
audit umum | General audit
Divisi | Division
5 5
Kantor Cabang | regional office
30 33
audit Teknlogi Informasi | audit of Information Technology
5 5
audit KhususFraud 3
audit Surprise 12
Selain melakukan pemeriksaan, Divisi Audit Internal memiliki tugas untuk menyampaikan laporan pokok-pokok hasil audit
dan sebagai fasilitator pemeriksaan eksternal. Pada tahun 2016, Divisi Audit Internal telah menyampaikan laporan audit
fraud dan laporan pokok-pokok hasil audit kepada Otoritas Jasa Keuangan setiap semester serta menjadi fasilitator pemeriksa
Otoritas Jasa keuangan dan BPK-RI
Audit Internal membantu Direksi dan Dewan Komisaris dalam melaksanakan tata kelola bank, antara lain dengan:
1. Melakukan evaluasi yang obyektif atas risiko dan sistem pengendalian internal yang berjalan saat ini;
2. Melakukan analisis yang sistematis atas proses bisnis dan pengendaliannya;
3. Melakukan review untuk memastikan pengamanan Aset Bank; 4. Menyampaikan informasi atas terjadinya kecurangan Fraud;
5. Memastikan pelaksanaan kepatuhan terhadap berbagai peraturan yang berlaku;
6. Melakukan review atas kinerja operasional dan finansial; 7. Merekomendasikan penggunaan sumber daya agar lebih
efektif dan efisien; 8. Melakukan penelaahan terhadap pencapaian tujuan
dan obyektif; 9. Memberikan masukan mengenai ketaatan terhadap
Budaya Perusahaan dan Intisari Butir-Butir Perilaku Budaya Perusahaan yang berlaku.
acTiViTies Of DiVisiOn Of inTernal aUDiT 2016
In 2016, the Internal Audit Division managed to meet all of its audit program and they even exceeded the target. This is due to
the additional inspection on branch offices and surprise audit.
In addition to performing the inspection, the IAD has the duty to submit a report on the audit findings and act as external audit
facilitators. In 2016, the IAD has submitted its audit reports on fraud and findings to the Financial Services Authority; the
reports were submitted half annually and IAD also acted as an auditor facilitator of Financial Services Authority and BPK-RI.
The Internal Audit helped the Board of Directors and Commissioners in implementing the Bank governance, among others by:
1. Conducting objective evaluation on the current risk and internal control system;
2. Conducting a systematic analysis of business processes and control;
3. Conducting a review to ensure the security of Bank assets; 4. Delivering information on fraud;
5. Ensuring implementation of compliance with various regulations;
6. Reviewing operational and financial performance; 7. Giving recommendation on the use of resources more
effectively and efficiently; 8. Conducting a review of the goal and objective achievement;
9. Providing feedback on adherence to Corporate Culture and the Cores of Applicable Corporate Behavior and Culture.
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EFEKTIVITAS DAN CAKUPAN PELAKSANAAN AUDIT INTERNAL
Ruang lingkup audit internal meliputi pengujian dan evaluasi terhadap kecukupan, efektivitas sruktur pengendalian internal
yang dimiliki, penilaian kualitas kinerja, dan penilaian Performance Objective. Tujuannya adalah untuk menilai sistem pengendalian
internal telah berfungsi sebagaimana mestinya sehingga tujuan Bank akan tercapai secara efisien dan ekonomis.
Penilaian KecUKUPan sTrUKTUr PenGenDalian inTernal
Pemeriksaan dan penilaian atas kecukupan dari struktur pengendalian internal bertujuan untuk menentukan sampai
seberapa jauh sistem yang telah ditetapkan dapat diandalkan kemampuannya untuk memberikan keyakinan yang memadai
bahwa tujuan dan sasaran Bank dapat dicapai secara efisien dan ekonomis.
Penilaian efeKTiViTas sTrUKTUr PenGenDalian inTernal
Pemeriksaan dan penilaian atas efektivitas dari struktur pengendalian internal bertujuan untuk menentukan sejauh
mana struktur tersebut sudah berfungsi dengan baik.
Penilaian KUaliTas Kinerja
Pemeriksaan dan penilaian atas kualitas kinerja dimaksudkan untuk menentukan sejauh mana tujuan dan sasaran Bank
telah tercapai.
Penilaian PERFORMANCE OBJECTIVES
DAI melakukan pemeriksaan dan penilaian atas efektivitas dan efisiensi pelaksanaan kegiatan operasional dengan tujuan
untuk menentukan sejauh mana perencanaan, organisasi, pelaksanaan, dan monitoring kegiatan telah dilaksanakan dengan
baik sehingga mendukung pencapaian tujuan dan sasaran Bank.
EFFECTIVENESS AND SCOPE OF INTERNAL AUDIT IMPLEMENTATION
The scope of internal audit covers the examination and evaluation on adequacy, effectiveness of the current internal
control structure, assessment of quality performance, and objective performance appraisal. The aim is to assess whether
the internal control system functions properly so that the Bank objectives will be achieved efficiently and economically.
aDeQUacY assessmenT Of inTernal cOnTrOl sTrUcTUre
Audit and assessment on the adequacy of internal control structure aims to determine to what extent the established
system is believed reliable to provide reasonable assurance that the goals and objectives of the Bank can be achieved
efficiently and economically.
effecTiVeness assessmenT Of inTernal cOnTrOl sTrUcTUre
Audit and assessment on the effectiveness of internal control structure aims to determine to what extent the said structure
functions properly.
assessmenT Of PerfOrmance QUaliTY
The audit and assessment on performance quality aims to determine to what extent the goals and objectives of the Bank
have been achieved.
assessmenT Of PerfOrmance ObjecTiVes
IAD conducted audit and assessment on the effectiveness and efficiency of operational activities with the objective to determine
to what extent planning, organization, implementation, and monitoring activities have been carried out properly, such that
the activities have supported the achievement of goals and objectives.
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PuBlic accounTanT
AKUNTAN PUBLIK
Berdasarkan Peraturan Otoritas Jasa Keuangan No. 32 POJK.032016 tentang perubahan atas No. 6POJK.032015
tentang “Transparansi dan Publikasi Laporan Bank”, audit atas Laporan Keuangan bank bjb untuk tahun buku 2016 telah
dilakukan oleh akuntan publik yang independen, kompeten, profesional dan obyektif sesuai dengan Standar Profesional
Akuntan Publik, serta perjanjian kerja dan ruang lingkup audit yang telah ditetapkan.
Agar proses audit sesuai dengan Standar Profesional Akuntan dan perjanjian kerja serta ruang lingkup audit yang telah ditetapkan
serta selesai sesuai dengan target waktu yang telah ditetapkan, maka secara rutin dilakukan pertemuan-pertemuan yang
membahas beberapa permasalahan penting yang signifikan.
PENERAPAN FUNGSI AUDIT EKSTERNAL
Fungsi pengawasan independen terhadap aspek keuangan Bank dilakukan dengan melaksanakan Audit Eksternal yang
dilakukan oleh Kantor Akuntan Publik KAP. Auditor Eksternal yang memeriksa laporan keuangan bank bjb tahun buku 2016
ditetapkan melalui RUPS Tahunan berdasarkan rekomendasi dari Dewan Komisaris dan Komite Audit. Proses pemilihannya
dilakukan sesuai dengan mekanisme pengadaan barang dan jasa yang berlaku. Untuk menjamin independensi dan kualitas
hasil pemeriksaan, Auditor Eksternal yang ditunjuk tidak boleh memiliki benturan kepentingan dengan Bank.
Dalam penggunaan Auditor Eksternal, bank bjb mengacu pada ketentuan dari Peraturan Menteri Keuangan No. 17PMK.012008
tanggal 5 Februari 2008 pasal 3 ayat 1 yang menyebutkan bahwa pemberian jasa audit umum atas laporan keuangan dari suatu
entitas dilakukan oleh KAP paling lama untuk 6 enam tahun buku berturut-turut dan oleh seorang Akuntan Publik paling lama untuk
3 tiga tahun buku berturut-turut.
bank bjb selalu berupaya meningkatkan komunikasi antara Kantor Akuntan Publik, Komite Audit dan Manajemen untuk dapat
meminimalisir kendala-kendala yang terjadi selama proses audit berlangsung. Agar proses audit sesuai dengan Standar Profesional
Akuntan serta perjanjian kerja dan ruang lingkup audit yang telah ditetapkan dan selesai sesuai dengan target waktu yang telah
ditetapkan, secara rutin dilakukan pertemuan-pertemuan yang membahas beberapa permasalahan penting yang signifikan.
Based on Financial Services Authority Regulation No. 32 POJK.032016 on the amendment of No. 6POJK.032015
concerning “Transparency and Publication of Bank Report”, the audit on bank bjb Financial Statements for 2016 fiscal year
has been done by a public accountant that is independent, competent, professional, and objective in accordance with the
Professional Standard of Public Accountant, as well as work agreement and audit scope that has been established.
In order that the audit process is in accordance with Professional Standard of Public Accountant, work agreement, audit scope
that has been established, and finishes on time as per the set target of time, routine meetings are conducted to discuss some
of the significant matters.
IMPLEMENTATION OF EXTERNAL AUDIT FUNCTION
The independent monitoring function against the Bank’s financial aspect is done by conducting External Audit performed by a Public
Accountant Office KAP. The External Auditor who examines bank bjb
’s financial statements for 2016 fiscal year is determined through Annual GMS based on recommendations from the Board
of Commissioners and Audit Committee. The selection process is done in accordance with the applicable procurement mechanism
of goods and services. To guarantee independence and quality of the assessment result, the appointed External Auditor must not
have conflict of interest with the Bank.
In using External Auditor, bank bjb refers to provision from Minister of Finance Regulation No. 17PMK.012008 dated 5
February 2008 Article 3 Paragraph 1 stating that appointment of general audit services for financial statements of an entity
done by a KAP is for 6 six consecutive fiscal years the most, and by a Public Accountant is 3 three consecutive fiscal years
the most.
bank bjb always strives to improve communication among the Public Accountant Office, Audit Committee, and Management
to minimize problems that happens during the audit process so that the audit process is in accordance with Professional
Standard of Accountant, work agreement, audit scope that has been established, and finishes on time as per the set target of
time, thus, routine meetings are conducted to discuss some of the significant matters.
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PENUNJUKAN AKUNTAN PUBLIK
Penunjukan Kantor Akuntan Publik dan biaya audit telah sesuai dengan keputusan RUPS Tahunan dan merupakan Kantor
akuntan Publik dan Akuntan Publik partner in-charge yang terdaftar di Bank Indonesia. Audit Laporan Keuangan bank bjb
yang berakhir 31 Desember 2016 dilaksanakan berdasarkan SPK Nomor 0277PSS102016 tanggal 21 Oktober 2016
kepada KAP Purwantono, Sungkoro, Surja dengan biaya audit sebesar Rp. 2.145.000.000,- dua milyar seratus empat
puluh lima juta rupiah sudah termasuk Pajak Pertambahan Nilai 10 dan Out-of-Pocket OPE.
Penugasan audit kepada Akuntan Publik dan KAP telah memenuhi aspek-aspek:
1. Kapasitas KAP; 2. Legalitas perjanjian kerja;
3. Ruang lingkup audit; 4. Standar Profesional Akuntan Publik; dan
5. Komunikasi antara KAP dengan pihak terkait.
KANTOR AKUNTAN PUBLIK, NAMA AKUNTAN DAN FEE PERIODE 5 TAHUN TERAKHIR
Tabel Kantor akuntan Publik, nama akuntan, fee dan izin KaP Periode 5 Tahun Terakhir Table of Public accountant Office, accountant name, fee, and KaP license for the last 5 Years
Tahun Year
Kantor akuntan Publik
Public accounting firm
nama akuntan Partner Penanggung jawab
accountant name in-charge Partner
Periode Period
Fee fee
izin KaP KaP license
2016 Kap ernst Young
Sinarta 3 Tahun
2.145.000.000 no. 603KM.12015 Tanggal 14 Juli 2015
no. 603KM.12015 dated July 14, 2015 2015
Kap ernst Young Sinarta
1.950.000.000 no. 603KM.12015 Tanggal 14 Juli 2015
no. 603KM.12015 dated July 14, 2015 2014
Kap ernst Young Sinarta
1.675.000.000 Keputusan Menteri Keuangan no. 381KM.12010
Ministry of Finance Decree no. 381KM.12010 2013
Kap ernst Young Benyanto Suherman
2 Tahun 1.675.000.000
Keputusan Menteri Keuangan no. 381KM.12010 Ministry of Finance Decree no. 381KM.12010
2012 Kap ernst Young
Benyanto Suherman 1.550.000.000
Keputusan Menteri Keuangan no. 381KM.12010 Ministry of Finance Decree no. 381KM.12010
JASA LAIN YANG DIBERIKAN AKUNTAN
KAP Purwantono, Sungkoro, Surja tidak memberikan jasa lain kepada bank bjb pada tahun 2016 sehingga terhindar dari
kemungkinan benturan kepentingan.
APPOINTMENT OF PUBLIC ACCOUNTANT
Appointment of Public Accountant Office and the audit fee has been in accordance with Annual GMS Resolution and is
a Public Accountant Office and Public Accountant partner in charge who is registered in Bank Indonesia. Bank bjb’s audit of
financial statements for period ended on 31 December 2015 is carried out based on SPK Number 0277PSS102016 dated
21 October 2016 to KAP Purwantono, Sungkoro, Surja with audit fee of IDR2,145,000,000.00 two billion one hundred
fourty-five million rupiah inclusive of Value-Added Tax 10 and Out-of-Pocket OPE.
The audit assignment to the Public Accountant and KAP has meet the following aspects:
1. KAP capacity; 2. Legality of the work agreement;
3. Scope of audit; 4. Professional Standard of Public Accountant; and
5. Communication between KAP and related party.
PUBLIC ACCOUNTANT OFFICE, ACCOUNTANT NAME, AND FEE FOR THE LAST 5 YEARS
OTHER SERVICES PROVIDED BY THE ACCOUNTANT
KAP Purwantono, Sungkoro, Surja did not give other services to bank bjb in 2016 to avoid the possibility of conflict of interest.
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RiSK ManageMenT
MANAJEMEN RISIKO
Sistem manajemen risiko yang efektif merupakan salah satu komponen yang penting dalam manajemen bank dan landasan
untuk menjalankan organisasi bank dengan sehat, aman dan baik. Sistem manajemen risiko akan mengarahkan aktivitas
pada misi dan tujuan bank yang sudah ditetapkan, yaitu untuk mencapai target laba jangka panjang yang terus meningkat dan
berkesinambungan, serta meningkatkan alokasi permodalan secara optimal yang mendukung aktivitas operasional yang sehat.
Sistem manajemen risiko akan membantu manajemen dalam melakukan pemantauan terhadap ketentuan dan hukum yang
berlaku, kebijakan, rencana, ketentuan serta prosedur internal. Di samping itu, sistem manajemen risiko juga dapat mengurangi
risiko sistemik systemic risk yang dapat merugikan bank baik secara material maupun immaterial. Dalam mewujudkan
penerapan manajemen risiko yang efektif, Perseroan menerapkan pendekatan Three Lines of Defense sebagai
mekanisme pertahanan secara berlapis untuk mengelola dan menerapkan kerangka kerja manajemen risiko, yakni:
Pertahanan Tingkat Pertama Risk Taking Unit berperan sebagai pertahanan tingkat pertama
dan bertanggung jawab untuk mengidentifikasi, mengevaluasi, mengendalikan dan memitigasi risiko dalam aktivitas
operasional. Risk Taking Unit memiliki tanggung jawab yang utama atas pengelolaan eksposur risiko dalam aktivitas sehari-
hari.
Pertahanan Tingkat Kedua Satuan Kerja Manajemen Risiko SKMR berperan sebagai
unit kunci dalam memberikan pertahahan tingkat kedua melalui fungsi pemantauan yang independen. SKMR telah
melakukan review atas kelengkapan dan keakuratan identifikasi, pengukuran, pemantauan, pengendalian dan pelaporan risiko,
serta atas kecukupan skenario mitigasi yang diusulkan oleh unit kerja operasional.
Pertahanan Tingkat Ketiga Fungsi Internal Audit melakukan penilaian terhadap kecukupan
kebijakan, strategi dan kerangka Manajemen Risiko serta efektivitas pengendalian internal dalam rangka memberikan
assurance yang independen dan objektif. Effective risk management system is one of important
components in Bank Management and serves as a foundation in managing a Bank Organization in a healthy, safe, and correct
manner. A risk management system will direct activities at the Bank’s defined missions and goals, namely to achieve an
increasing and continuous long-term target of profit and to increase an optimal capital allocation that supports healthy
operational activities.
The aforesaid system will assist management in monitoring the conditions and applicable laws, policies, plans, regulations, and
internal procedures. Furthermore, a risk management system can also reduce systemic risk which could harm the Bank both
financially and non-financially. In realizing the implementation of effective risk management, Company’s implements Three
Lines of Defense as a defense mechanism in layers to manage and implement risk management framework, namely:
First Level Defense Risk Taking Unit serves as the first line of defense and is
responsible for identifying, evaluating, controlling, and mitigating risk in operational activities. Risk Taking Unit has primary
responsibility for managing risk exposure in daily activities.
Second Level Defense Risk Management Unit SKMR serves as the key unit in providing
the second level defense through independent monitoring function. SKMR has reviewed the completeness and accuracy
of identification, measurement, monitoring, control, and risk reporting, as well as on the adequacy of the mitigation scenario
proposed by working units.
Third Level Defense Internal Audit functions to evaluate the adequacy of policies,
strategies, and Risk Management framework as well as the effectiveness of internal controls in order to provide independent
and objective assurance.
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RISK MANAGEMENT ORGANIZATIONAL STRUCTURE
The organizational structure describes Bank’s business activities and has established clear reporting lines and functions of the
operational units to working units performing internal control function.The scope of internal control which is not included in
decision-making function is the Compliance Division, Internal Audit Division, and Risk Management Division whose duties and
functions do not take any decision on Bank’s business activities.
Direksi dan Dewan Komisaris
Directors and the Board of Commissioners;
• Pengambilan keputusan risiko sesuai dengan risk appetite risk
tolerance yang telah ditetapkan
• Menyampaikan usulan penetapan limit risiko melalui SKMR
• Melakukan identifikasi risiko pada setiap produk dan aktivitas yang
disertai dengan pengendalian risiko yang memadai
• Melaporkan informasi mengenai eksposur risiko kepada SKMR
• Menjalankan risk self assessment dengan akurat dan tepat waktu
• Menerapkan budaya sadar risiko dan keputusan berbasis risiko
yang berkelanjutan • Menyusun kerangka kerja
penetapan risk appetite risk tolerance
• Menyusun kebijakan Manajemen Risiko, metodologi, dan tools
pengukuran risiko • Melakukan pengukuran eksposur
risiko dan stress testing atas portofolio atau kinerja Bank
secara keseluruhan • Memantau eksposur risiko secara
keseluruhan, serta toleransi risiko dan limit risiko yang ditetapkan
• Menyusun dan menyampaikan, laporan profil risiko
• Melakukan review dan penilaian terhadap risk appetite dan risk
tolerance • Melaksanakan kaji ulang
terhadap keandaan kerangka Manajemen Risiko yang
mencakup kebijakan, struktur organisasi, alokasi sumber daya,
desain proses Manajemen Risiko, system
informasi dan pelaporan risiko Bank
• Melakukan pemantauan terhadap perbaikan atas hasil temuan
audit intern terkait penerapan Manajemen Risiko
• Risk decision making in accordance with the specified risk
appetite and risk tolerance • Delivers the proposed risk limits
through SKMR • Identifies the risks in each product
and activity along with adequate risk control
• First Level Defense • Report information about risk
exposure to SKMR • Conduct risk self-assessment
accurately and timely • Apply risk awareness culture and
sustainable risk-based decisions • Develop a framework for the
determination of risk appetite and risk tolerance
• Develop Risk Management policies, methodologies, and risk
measurement tools • Second Level Defense
• Measure risk exposure and stress testing on Bank’s portfolios or
performance as a whole • Monitor the overall risk exposure,
as well as the specified risk tolerance and risk limits
• Prepare and submit risk profile report
• Review and assess risk appetite and risk tolerance
• Carry out review on Risk Management framework
condition that includes Bank’s policies, organizational structure,
resource allocation, Risk Management process design,
system information, and risk reporting
• Monitors the improvements to internal audit findings related
to the implementation of Risk Management
Risk Taking Unit
Risk Taking Unit
Pertahanan Tingk at Pertama
First Le vel Def
ense
Pertahanan Tingk at K
edua
Sec ond Le
vel Def ense
Pertahanan Tingk at K
etiga
Third Le vel Def
ense
Satuan Kerja Manajemen Risiko
Risk Management Work Unit
Internal Audit
Internal Audit
Penetapan dan Pengawasan Risiko
Risk Determination and Control
Validasi
Validation
Menerima Mengelola Risiko
Receives Manages Risks
STRUKTUR ORGANISASI MANAJEMEN RISIKO
Struktur organisasi menjelaskan kegiatan usaha Bank dan telah menetapkan jalur pelaporan dan fungsi yang jelas dari satuan
kerja operasional kepada satuan kerja yang melaksanakan fungsi pengendalian intern. Ruang lingkup pengendalian internal
yang tidak termasuk dalam fungsi pengambil keputusan adalah Divisi Kepatuhan, Divisi Audit internal serta Divisi Manajemen
Risiko dimana tugas dan fungsinya tidak mengambil keputusan pada kegiatan usaha Bank.
MANAJEMEN RISIKO
RiSK ManageMenT
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Risk management organizational structure chart is as follows:
DUTIES AND RESPONSIBILITIES OF RISK MANAGEMENT DIVISION
Risk Management Division has the following duties and responsibilities:
1. Monitoring the Risk Management strategy that has been approved by the Board of Directors;
2. Monitoring risk position overall composite, by risk type, and by functional activity type and performing stress testing;
3. Reviewing periodically the Risk Management process; 4. Assessing proposed activities and or new products;
5. Evaluating model accuracy and validity for data used to measure the use of risk models for internal purposes
internal model; 6. Providing recommendations to operating units risk-
taking units and or to the Risk Management committee, according to the authority possessed; and
7. Preparing and submitting Risk Profile report to the President Director or assigned Director and the Risk Management
Committee on a regular basis. Adapun bagan struktur organisasi manajemen risiko yaitu :
DEWAN KOMISARIS Board of Commissioners
DIREKSI Board of Directors
UNIT BISNIS KREDIT RISIKO KREDIT
Bussiness Credit Unit Credit Risk
» Divisi pada Kantor Pusat, Unit Grup pada Kantor Wilayah dan Kantor Cabang - Pemantauan Risiko Operasional » Setiap Divisi di Kantor PusatUnit Grup di Kantor Wilayah dan Cabang bertanggung jawab mengelola risiko di DivisiWilayahCabang masing-masing
» Divisions at the Headquarters, Unit Group at Regional Offices and Branch Offices – Operational Risk Monitoring » Each division at the HeadquarterUnit Group in the Regional Offices and Branch Offices is responsible for managing risks in each DivisionRegionBranch
UNIT BISNIS TRISURI LIKUIDITAS RISIKO PASAR DAN LIKUIDITAS
Treasury Bussiness Unit Market Liqudity Risk and Liqudity
Unit Bisnis mengelola risiko atas kegiatan harian
Business unit manages risks on daily activities
DIREKTUR KEPATUHAN MANAJEMEN RISIKO
Director of Compliance Risk Management
KOMITE MANAJEMEN RISIKO
Risk Management Committee
PENGAWASAN CONTROLLING
OPERASIONAL OPERATIONS
DIVISI MANAJEMEN RISIKO Division of Risk Management
» Melaporkan risiko yang signifikan dan
rencana kontijensi » Merekomendasikan
batas dan kebijakan risiko
» Report significant risks and
contingency plans » Recommend risk
policy and limits » Memantau bataskebijakan risiko
» Mempersiapkan laporan kelebihan batas risiko
» Monitors risk policy limit » Prepares report on risk excess
limit
TUGAS DAN TANGGUNG JAWAB DIVISI MANAJEMEN RISIKO
Divisi Manajemen Risiko memiliki tugas dan tanggung jawab sebagai berikut:
1. Pemantauan pelaksanaan strategi Manajemen Risiko yang telah disetujui oleh Direksi;
2. Pemantauan posisi risiko secara keseluruhan composite, per jenis risiko, dan per jenis aktivitas fungsional serta
melakukan stress testing; 3. Kaji ulang secara berkala terhadap proses Manajemen
Risiko; 4. Pengkajian usulan aktivitas danatau produk baru;
5. Evaluasi terhadap akurasi model dan validitas data yang digunakan untuk mengukur risiko bagi Bank yang
menggunakan model untuk keperluan internal internal model; 6. Memberikan rekomendasi kepada Satuan Kerja Operasional
risk-taking unit danatau kepada Komite Manajemen Risiko, sesuai kewenangan yang dimiliki; dan
7. Menyusun dan menyampaikan laporan profil risiko kepada Direktur Utama atau Direktur yang ditugaskan secara
khusus dan Komite Manajemen Risiko secara berkala.
MANAJEMEN RISIKO
RiSK ManageMenT
annual report 2016
593
Growing Together with new expanding opportunities
PROFILE OF HEAD OF RISK MANAGEMENT DIVISION
RISK MANAGEMENT COMPETENCE DEVELOPMENT
The Company has implemented a human resources development program covering education and training for risk
management officials and involves all employees according to job specification included in the Risk Management Division, in
the context of risk management certification.
The Company periodically conducts education and training as well as the staff and officials actively participate in seminars
related to risk management. The Company also included several employees and officials in a risk management work unit to
follow a master program in risk management related to banking and finance.
Competency development followed by Risk Management Division members during 2016 includes.
PROFIL PEMIMPIN DIVISI MANAJEMEN RISIKO
Warga negara Indonesia, berdomisili di Bandung. Lahir pada 7 Juni 1967
saat ini berusia 49 tahun. Meraih gelar Sarjana di bidang Studi Pembangunan
dari Universitas Padjadjaran pada tahun 1990. Menjabat sebagai Pemimpin
Divisi Manajemen Risiko sejak 2016 berdasarkan Surat Keputusan Direksi No
0361SKDIR-SDM2016. Indonesian citizen, domiciled in Bandung.
Born on 7 June 1967, currently 49 years old. Obtained Bachelor degree
in Development Study of Padjadjaran University in 1990. Has been the Head
of Risk Management Division since 2016 based on Directors’ Decree No 0361SK
DIR-SDM2016
Cecep Trisna
PENGEMBANGAN KOMPETENSI BIDANG MANAJEMEN RISIKO
Di bidang pengembangan sumber daya manusia, Perseroan telah melaksanakan program pengembangan SDM di bidang pendidikan
dan pelatihan bagi pejabat manajemen risiko dan mengikutsertakan seluruh pegawai sesuai job specification termasuk di Divisi
Manajemen Risiko, dalam rangka sertifikasi manajemen risiko.
Perseroan secara berkala mengadakan pendidikan dan pelatihan serta aktif mengikutsertakan staf dan pejabatnya dalam
seminar yang terkait dengan manajemen risiko. Perseroan juga mengikutsertakan beberapa pegawai dan pejabat di Divisi
Manajemen Risiko untuk mengikuti program magister di bidang manajemen risiko serta perbankan dan keuangan.
Pengembangan kompetensi yang diikuti anggota Divisi Manajemen Risiko selama 2016, sebagai berikut.
Tabel Pengembangan Kompetensi Divisi manajemen risiko Table of competency Development Of risk management Division
Tanggal Pelaksanaan implementation date
Pelatihan Training
jumlah Peserta number of participants
09 Januari 2016 January 9, 2016
Seminar Transaksi Forfaiting Forfaiting transaction seminar
1 13-14 Januari 2016
January 13-14, 2016 Seminar Executive Roundtable Konglomerasi Jasa Keuangan Di Indonesia
Seminar executive roundtable Financial Services Conglomerates in Indonesia 3
14-15 Januari 2016 January 14-15, 2016
pelatihan Communication Skills Communication Skills Training
1 17-23 Januari 2016
January 17 to 23, 2016 Character Building
Character Building 2
18-19 Januari 2016 January 18-19, 2016
pelatihan analisa pemberian Kredit Kendaraan Bermotor KKB Vehicle Lending analysis Training KKB
1 25 Januari 2016 – 7 Februari 2016
January 25, 2016 - February 7, 2016
pengenalan perbankan Bagi Calon pegawai bank bjb On Boarding Program
Introduction to Banking for bjb bank officer Candidates on Boarding program 2
25 Januari 2016 – 7 Februari 2016 January 25, 2016 - February 7, 2016
pengenalan perbankan Bagi Calon pegawai bank bjb On Boarding Program
Introduction to Banking for bjb bank officer Candidates on Boarding program 96
MANAJEMEN RISIKO
RiSK ManageMenT
Laporan Tahunan 2016
594
Semakin Berkembang Bersama peluang Baru yang Membentang
Tabel Pengembangan Kompetensi Divisi manajemen risiko Table of competency Development Of risk management Division
Tanggal Pelaksanaan implementation date
Pelatihan Training
jumlah Peserta number of participants
12-14 Februari 2016 February 12-14, 2016
Character Building Career Development Program Character Building Career Development program
3 22-24 Februari 2016
February 22-24, 2016 Change Agent
Change agent 1
22-23 Februari 2016 February 22-23, 2016
program pengembangan Kompetensi eksekutif executive Competency Development program
1 3 Maret 2016
March 3, 2016 Reputation Risk How To Handle Media And Social Media
reputation risk how To handle Media and Social Media 1
7-8 Maret 2016 March 7-8, 2016
analisa Manajemen risiko Kredit Problem Solving Credit analysis risk Management problem Solving
1 10-11 Maret 2016
March 10-11, 2016 Learn Best Practise Methods For Measuring And Managing Risk
Learn Best practice Methods For Measuring and Managing risk 2
10-11 Maret 2016 March 10-11, 2016
Change Leader Change Leader
1 14 Maret 2016
March 14, 2016 Refreshment Sertifikasi Manajemen risiko
risk Management Certification refresher 1
14-15 Maret 2016 March 14-15, 2016
pengembangan Kompetensi ekesekutif executive Competence Development
2 14-15 Maret 2016
March 14-15, 2016 Service Excellent For SBM
Service excellent For SBM 1
14-24 Maret 2016 March 14 to 24, 2016
Manajer Lini pertama First Line Manager
1 14-15 Maret 2016
March 14-15, 2016 akuntansi Bank Dasar
Bank accounting Basics 1
14-15 Maret 2016 March 14-15, 2016
Leadership Foundations Leadership Foundations
1 17-18 Maret 2016
March 17-18, 2016 Implementing An Integrated Governance, Risk Management And Compliance GRC Framework For
Financial Services Industry Implementing an Integrated Governance, risk Management and Compliance GrC
Framework For Financial Services Industry 1
21-22 Maret 2016 March 21-22, 2016
Operational Risk Stress Test operational risk Stress Test
3 4-8 april 2016
april 4-8, 2016 Certified Risk Management Professional CrMp umum
General Certified risk Management professional CrMp 1
5-6 april 2016 april 5-6, 2016
akuntansi Bank Dasar Bank accounting Basics
2 6-7 april 2016
april 6-7, 2016 Risk Modelling In Financial Markets
risk Modelling In Financial Markets 2
11-14 april 2016 april 11-14, 2016
aLMa aLMa
1 13-14 april 2016
april 13-14, 2016 pelatihan High Impact Communication
high Impact Communication Training 2
18-22 april 2016 april 18-22, 2016
operasional Bank Dasar Bank operational Base
1 18-20 april 2016
april 18-20, 2016 administrasi Kredit Dan Bisnis Legal
Credit administration and Business Legal 1
20-21 april 2016 april 20-21, 2016
akuntansi Bank Dasar Bank accounting Basics
1 21-22 april 2016
april 21-22, 2016 persiapan ujian Sertifikasi Manajemen risiko Level 1
preparation risk Management Certification Level 1 exam 2
24 april 2016 – 1 Mei 2016 april 24, 2016 - May 1, 2016
Character Building untuk pemimpin Grup dan Assistant Vice President Character Building For Group Leaders and assistant Vice president
3 28 – 29 april 2016
april 28 to 29, 2016 Operational Risk Advanced Measurement Approach In Practice
operational risk advanced Measurement approach In practice 2
30 april 2016 april 30, 2016
ujian Sertifikasi Manajemen risiko Level 1 risk Management Certification Level 1 exam
1 8-15 Mei 2016
May 8-15, 2016
Character Building untuk pemimpin Grup dan Assistant Vice President bank bjb
Character Building For bank bjb Group Leaders and assistant Vice president 1
MANAJEMEN RISIKO
RiSK ManageMenT
annual report 2016
595
Growing Together with new expanding opportunities
Tabel Pengembangan Kompetensi Divisi manajemen risiko Table of competency Development Of risk management Division
Tanggal Pelaksanaan implementation date
Pelatihan Training
jumlah Peserta number of participants
09-13 Mei 2016 May 09-13, 2016
operasional Bank Dasar operational Basis Bank
1 09-10 Mei 2016
May 09-10, 2016 Professional Secretary
professional Secretary 1
11-12 Mei 2016 May 11-12, 2016
Business Continuity Management In Banking Business Continuity Management In Banking
2 17-19 Mei 2016
May 17-19, 2016 Trade Finance For Managers
Trade Finance For Managers 1
18-19 Mei 2016 May 18-19, 2016
Fungsi Kepatuhan Dan Manajemen risiko optimalisasi peran, Fungsi, Tugas, dan Output Bagi Bank
Compliance Function and risk Management optimizing the role, Functions, Duties, and output For Banks
3 19-20 Mei 2016
May 19-20, 2016 Credit Risk Stress Testing penyusunan Skenario, pengukuran Dan evaluasi Stress Test Model
Credit risk Stress Testing Scenario preparation, Measurement and evaluation Stress Test Model 1
23-24 Mei 2016 May 23-24, 2016
program pengembangan Kompetensi Competence Development program
1 23-24 Mei 2016
May 23-24, 2016 Risk Liquidity Risk Stress Test Model-Reverse Stress Test
risk Liquidity risk Stress Test Model-reverse Stress Test 2
2-3 Juni 2016 June 2-3, 2016
persiapan ujian Sertifikasi Manajemen risiko Level 1 exam preparation risk Management Certification Level 1
4 8-10 Juni 2016
June 8-10, 2016 Refreshment Kredit Korporasi Dan Komersial untuk Manajer
Corporate and Commercial Loans refresher For Managers 1 1
11 Juni 2016 June 11, 2016
ujian Sertifikasi Manajemen risiko Level 1 risk Management Certification Level 1 exam 1
4 13-15 Juni 2016
June 13-15, 2016 Risk Management Bagi Officer
risk Management For officer 1 1
15-17 Juni 2016 June 15-17, 2016
Training For Trainers Training For Trainers 2
2 20 Juni 2016
June 20, 2016 Workshop Kemahiran hukum Menelaah peraturan Mahkamah agung nomor 2 Tahun
2015 Tentang Tata Cara penyelesaian Gugatan Sederhana Sebagai Langkah penyelesaian permasalahan Kredit
Workshop exploring Legal proficiency Supreme Court regulation no. 2 2015 on Lawsuit Settlement procedures Simple Steps For problem Loans Settlement
1 20 Juni 2016
June 20, 2016 Refreshment Sertifikasi Manajemen risiko Bank Treasury Financial Products Risk Management
Development risk Management Certification refresher Bank Financial products Treasury risk
Management Development 1
20-21 Juni 2016 June 20-21, 2016
pelatihan persiapan ujian Sertifikasi Manajemen risiko Level 2 Training Certification preparation risk Management Level 2 exam
1 25 Juni 2016
June 25, 2016 ujian Sertifikasi Manajemen risiko Level 2
risk Management Certification Level 2 exam 2
17 Juli 2016 July 17, 2016
Character Building Middle Management Character Building Middle Management
1 28-29 Juli 2016
July 28-29, 2016 persiapan ujian Sertifikasi Manajemen risiko Level 1
risk Management Certification preparation Level 1 exam 5
3-5 agustus 2016 august 3-5, 2016
analisis Lingkungan hidup TaL environmental analysis TaL
1 6 agustus 2016
august 6, 2016 ujian Sertifikasi Manajemen risiko Level 1
risk Management Certification Level 1 exam 5
8-9 agustus 2016 august 8-9, 2016
persiapan ujian Sertifikasi Manajemen risiko Level 2 risk Management Certification preparation Level 2 exam
2 11-12 agustus 2016
august 11-12, 2016 KrI, rCSa and Advanced Measurement Approach
KrI, rCSa and the advanced Measurement approach 3
11-12 agustus 2016 august 11-12, 2016
akuntansi Bank Dasar Bank accounting Basics
1 13 agustus 2016
august 13, 2016 ujian Sertifikasi Manajemen risiko Level 2
risk Management Certification Level 2 exam 2
13 agustus 2016 august 13, 2016
pembekalan Motivasi pada pengukuhan pegawai Tetap Dan Acceleration Program permanent employee Motivation Briefing and acceleration program
2
MANAJEMEN RISIKO
RiSK ManageMenT
Laporan Tahunan 2016
596
Semakin Berkembang Bersama peluang Baru yang Membentang
Tabel Pengembangan Kompetensi Divisi manajemen risiko Table of competency Development Of risk management Division
Tanggal Pelaksanaan implementation date
Pelatihan Training
jumlah Peserta number of participants
15-16 agustus 2016 august 15-16, 2016
Training For Trainers Training For Trainers
2 18-19 agustus 2016
august 18-
19,
2016
Corporate Culture And Transformation Corporate Culture and Transformation
1 18-19 agustus 2016
august 18-19, 2016 Communication Skills
Communication Skills 1
24-25 agustus 2016 august 24-25, 2016
Operational Risk penerapan Manajemen risiko operasional Menggunakan Strategi Yang efektif
operational risk Management application using effective Strategies 2
24-26 agustus 2016
august 24-26,
2016 Konglomerasi Keuangan Manajemen risiko, Tata Kelola, permodalan
Financial Conglomerate risk Management, Governance, Capital 3 3
5-6 September 2016
September 5-6,
2016 persiapan ujian Sertifikasi Manajemen risiko Level 2
risk
Management
Certification preparation Level 2 exam
1 5-6 September 2016
September 5-6, 2016 Cara Melakukan Assessment Dan Mengintegrasikan profil risiko 8 risiko Menuju peringkat
Komposit 1 atau 2
how to Conduct risk profile 8 risk assessment and Integration Towards Composite
rating 1 or 2 2
8-9 September 2016 September 8-9, 2016
persiapan ujian Sertifikasi Manajemen risiko Level 1 risk
Management Certification preparation Level 1 exam
3 13-14 September 2016
September 13-14, 2016 Corporate Culture Summit
Corporate Culture Summit 1
17 September 2016 September 17, 2016
ujian Sertifikasi Manajemen risiko Level 2 risk
Management Certification Level 2 exam
1 17 September 2016
September
17
, 2016
ujian Sertifikasi Manajemen risiko Level 1 risk
Management Certification Level 1 exam
3 20-21 September 2016
September 20-21, 2016 Cara Cepat Dan Tepat Menyusun Kebijakan Dan prosedur Yang efektif
The Fast and The right Structure for effective policies and procedures 1
21-22 September 2016 September 21-22, 2016
3 Tiga Kesalahan Dalam Menghitung CKpn Implementasi IFrS 3 Three errors in Calculating CKpn IFrS
1 22-23 September 2016
September 22-23, 2016 Executive Corporate Law For Non Lawyer
For non executive Corporate Lawyers 2
22 September 2016 September 22, 2016
Business Continuity Management From The Perspective Of Enterprise Risk Management Business Continuity Management From The perspective of enterprise risk Management
1 23 September 2016
September 23, 2016 Refreshment Sertifikasi Manajemen risiko
risk Management Certification refresher 2
28-29 September 2016 September 28-29, 2016
Dampak penerapan Basel III Terhadap Kebutuhan permodalan Bank, ICaap, dan Strategi optimalisasi aTMr risiko Kredit
Impact of Basel III Implementation of Bank Capital requirement, ICaap, and Strategy
optimization of Credit risk Weighted assets
4 11-12 oktober 2016
october 11-12, 2016 pengembangan Kompetensi Bagi Manajer
Manager Competency Development 1
20-21 oktober 2016 october 20-21, 2016
Best Practice Model Credit Risk Management Credit risk Management Best practice Model
3 20-21 oktober 2016
october 20-21, 2016 anti pencucian uang pencegahan pendanaan Terorisme
anti-Money Laundering and Combating the Financing of Terrorism 1
24-25 oktober 2016
october 24-25,
2016 Implementation Of Risk Management Process For Market, Liquidity
Implementation of risk Management process For Market Liquidity 3
25-28 oktober 2016 october 25-28, 2016
analisis Lingkungan hidup environmental analysis 1
1 3-4 november 2016
november 3-4, 2016 Advanced Measurement Approach Modeling, Measuring Backtesting
advanced Measurement approach Modeling, Measuring Backtesting 4
3 november 2016 november 3, 2016
Seminar prospek perekonomian nasional 2017 peluang Dan Tantangan Industri perbankan
national Seminar on economic prospects 2017 Banking Industry opportunities and
Challenges 2
9-10 november 2016 november 9-10, 2016
Inside The Mind Of The Leader Inside The Mind of The Leader
1 14-15 november 2016
november 14-15, 2016 Understanding Asset Liabilities Management aLMa
understanding asset Liability Management aLMa 3
MANAJEMEN RISIKO
RiSK ManageMenT
annual report 2016
597
Growing Together with new expanding opportunities
SERTIFIKASI MANAJEMEN RISIKO
Selama tahun 2016, sertifikasi yang telah diikuti oleh personil di lingkungan Perseroan, baik yang membidangi manajemen
risiko maupun pejabat dirincikan sebagai berikut:
Tabel sertifikasi manajemen risiko Table of risk management certification
no. nama Pegawai
employee name jabatan
Position sertifikasi
certification level sertifikasi
certification level nama Penyelenggara
Organizer Tahun
Year
1 adhitya rachman Firdaus
Junior Assistant Manajamen risiko
risk Management 1
BSMr 2016
2 akhmad Taqwa praduga
Junior Assistant Manajamen risiko
risk Management 1
BSMr 2016
3 Dinan Sufendi rae
Assistant Vice President
Manajamen risiko risk Management
1 BSMr
2008 2
2012 3
LSpp 2013
4 2014
5 2015
Juru Sita Bailiff
- Depkeu-Bppn
2000 Account Officer
Komersial Commercial
nitro 1991
Account Officer retail Konsumer
retail Consumer BI-World Bank
1992 Credit Management
Advance Bpp asia
1995 4
eksa Kencana putri p. Junior Assistant
Manajamen risiko risk Management
1 BSMr
2016 5
evi Susilawati Senior Manager
Manajamen risiko risk Management
1 BSMr
2010 2
LSpp 2013
3 BSMr
2016 CoBIT 5
Foundation Based apMG
2014
6 erwin Yulianto
Officer Certified Ebusiness
Professional -
eC Council 2012
Microsoft Certified Professional
- active Train
2012 7
Fahmy andriyan nugraha Junior Assistant
Manajamen risiko risk Management
1 BSMr
2016 8
Fajar nin utami Junior Assistant
Manajamen risiko risk Management
1 BSMr
2016 9
Galuh Muhamad aryadita Junior Assistant
Manajamen risiko risk Management
1 BSMr
2016
10 hendra Gunawan
Manager Manajamen risiko
risk Management 1
LSpp 2014
2 BSMr
2016 Professional Financial
Modeler PFM -
IFMI 2015
Financial Risk Manager FRM -
Garp 2016
RISK MANAGEMENT CERTIFICATION
During 2016, certifications that were participated by personnel within the Company’s environment, whether in charge of risk
management or officials are detailed as follows:
MANAJEMEN RISIKO
RiSK ManageMenT
Laporan Tahunan 2016
598
Semakin Berkembang Bersama peluang Baru yang Membentang
Tabel sertifikasi manajemen risiko Table of risk management certification
no. nama Pegawai
employee name jabatan
Position sertifikasi
certification level sertifikasi
certification level nama Penyelenggara
Organizer Tahun
Year
11 hilman Sembada
Manager Manajamen risiko
risk Management 1
BSMr 2011
2 LSpp
2015 12
Lusiana oktavianti Junior Assistant
Manajamen risiko risk Management
1 BSMr
2016 13
Mega Fitra nugraha Junior Assistant
Manajamen risiko risk Management
1 BSMr
2016 14
Mohamad arif Senior Officer
Manajamen risiko risk Management
1 LSpp
2014 2
BSMr 2016
15 Muhamad aditya
Wiradharma Assistant Vice
President Manajamen risiko
risk Management 1
BSMr 2010
2 LSpp
2012 3
erMap rMCp
2014 16
Muhamad Ivan hadiana Junior Assistant
Manajamen risiko risk Management
1 BSMr
2016 17
ofik Taufik robiyana Assistant Vice
President Manajamen risiko
risk Management 1
BSMr 2011
2 LSpp
2012 3
LSpp 2012
18 pandu pamungkas
Manager Manajamen risiko
risk Management 1
BSMr 2008
2 LSpp
2012 19
rani puspasari Officer
Manajamen risiko risk Management
1 LSpp
2014
20 rio Borneo putranto
Manager Manajamen risiko
risk Management 1
BSMr 2010
2 LSpp
2013 Certified Risk Management
Professional -
erMa 2012
Professional Financial Modeler PFM
- IFMI
2014 21
ririn ayurinda Officer
Manajamen risiko risk Management
1 BSMr
2016 22
Samsudin Manager
Manajamen risiko risk Management
1 BSMr
2010 2
2016 23
Sonda Faitri arsuty Manager
Manajamen risiko risk Management
1 BSMr
2016 2
24 Sylvia ayu Lestari
Junior Assistant Manajamen risiko
risk Management 1
BSMr 2016
25 Synthiana rachmie
Junior Assistant Manajamen risiko
risk Management 1
BSMr 2016
26 Tri ramadhy
Officer Manajamen risiko
risk Management 1
BSMr 2016
MANAJEMEN RISIKO
RiSK ManageMenT
annual report 2016
599
Growing Together with new expanding opportunities
PROSES MANAJEMEN RISIKO
Proses Manajemen Risiko dilaksanakan secara lengkap yang meliputi tahapan identifikasi, pengukuran, pemantauan, dan
pengendalian atau sesuai dengan ketentuan internal dan eksternal yang berlaku saat ini. Proses manajemen risiko
tersebut dilakukan terhadap seluruh faktor-faktor risiko yang berpengaruh secara signifikan terhadap kondisi keuangan
bank bjb. Faktor-faktor risiko adalah berbagai parameter yang mempengaruhi eksposur risiko. Proses tersebut dapat dilakukan
secara kuantitatif maupun kualitatif terhadap faktor-faktor risiko yang ada.
Berdasarkan ketentuan yang berlaku, jenis risiko yang wajib dikelola bank bjb dikelompokkan kedalam:
a. Risiko Kredit, b. Risiko Pasar,
c. Risiko Likuiditas, d. Risiko Operasional,
e. Risiko Hukum, f. Risiko Stratejik,
g. Risiko Reputasi, h. Risiko Kepatuhan.
Adapun proses manajemen risiko di bank bjb meliputi: A. Identifikasi Risiko
Proses identifikasi dilakukan secara berkala untuk seluruh jenis dan karakteristik risiko yang terdapat pada setiap
kegiatan usaha bank bjb. Proses identifikasi risiko dilakukan dengan menganalisis seluruh sumber risiko yang ada,
dimana sekurang-kurangnya dilakukan terhadap risiko dari produk dan aktivitas bisnis bank. Selain itu, bank bjb
memastikan bahwa risiko dari produk dan aktivitas baru telah melalui proses pengendalian Manajemen Risiko dan
disetujui oleh Direksi atau direkomendasikan oleh Komite Manajemen Risiko sebelum diperkenalkan atau dijalankan.
Tahapan identifikasi risiko dalam proses Manajemen Risiko memiliki karakteristik sebagai berikut:
a. Bersifat proaktif dalam melakukan identifikasi seluruh risiko secara berkala.
b. Tersedianya metode atau sistem untuk melakukan identifikasi risiko pada seluruh produk dan aktivitas
bisnis bank. c. Mencakup risiko inheren yang melekat pada seluruh
produk dan aktivitas bank termasuk produk dan aktivitas baru telah melalui proses Manajemen Risiko
yang layak sebelum diperkenalkan atau dijalankan.
RISK MANAGEMENT PROCESS
Risk Management processes implemented fully covering the steps of identifying, measuring, monitoring, and controlling or
in accordance with current internal and external provisions. The risk management process is performed against all risk
factors that significantly influence bank bjb financial condition. These risk factors are various parameters that affect risk
exposure. The process can be carried out quantitatively and qualitatively on existing risk factors.
Based on the applicable provisions, the type of risks that must be managed by bank bjb are grouped into:
a. Credit Risk, b. Market Risk,
c. Liquidity Risk, d. Operational Risk,
e. Legal Risk, f. Strategic Risk,
g. Reputation Risk, h. Compliance Risk.
The process of risk management in bank bjb includes: A. Risk Identification
The identification process is done periodically for all types and characteristics of risks found in any business activity
of bank bjb. Risk identification process is done by analyzing all sources of risk that exist, of which at least is done to the
risks of bank’s products and business activities. In addition, bank bjb ensures that the risks of new products and
activities have passed Risk Management control process and approved by the Board of Directors or recommended by
the Risk Management Committee before being introduced or executed.
Risk identification stages in Risk Management process have the following characteristics:
a. Be proactive in identifying all the risks regularly.
b. Methods or systems to identify risks on all products and business activities of the bank are available.
c. Includes the inherent risks in all bank’s products and activities, including new products and activities which
have passed Risk Management process viable before being introduced or executed.
MANAJEMEN RISIKO
RiSK ManageMenT
Laporan Tahunan 2016
600
Semakin Berkembang Bersama peluang Baru yang Membentang
B. Pengukuran Risiko Pengukuran risiko bertujuan untuk memperkirakan
eksposur risiko secara keseluruhan maupun per jenis risiko pada setiap produk dan aktivitas yang dimiliki bank bjb.
Pendekatan pengukuran risiko digunakan untuk mengukur eksposur risiko bank bjb guna memperoleh gambaran
efektifitas penerapan Manajemen Risiko.
Pendekatan dan metodologi pengukuran dapat bersifat kuantitatif, kualitatif atau merupakan kombinasi antara
keduanya serta disesuaikan dengan karakteristik dan kompleksitas bisnis bank. Pemilihan pendekatan dan
metodologi pengukuran risiko diantaranya paling kurang harus dapat mengukur:
a. Sensitivitas produkaktivitas terhadap perubahan
faktor-faktor yang mempengaruhinya, baik dalam kondisi normal maupun tidak normal;
b. Kecenderungan perubahan faktor-faktor dimaksud berdasarkan fluktuasi perubahan yang terjadi dimasa
lalu dan korelasinya; c. Faktor risiko risk factors secara individual;
d. Eksposur risiko secara keseluruhan aggregate dengan mempertimbangkan risk correlation;
e. Seluruh risiko yang melekat pada seluruh transaksi serta produk perbankan dan dapat diintegrasikan dalam
sistem informasi manajemen bank bjb.
Penggunaan model pengukuran risiko disesuaikan dengan kebutuhan dan karakteristik kegiatan usaha bank bjb,
ukuran dan kompleksitas usaha bank bjb serta manfaat yang diperoleh serta ketentuan yang berlaku. Bank
menggunakan metode alternatif dengan model internal dalam pengukuran risiko kredit, risiko pasar, dan risiko
operasional sekurang-kurangnya mempertimbangkan hal- hal sebagai berikut:
1. Persyaratan penggunaan model internal:
i. Isi dan kualitas data yang dibuat harus sesuai standar yang berlaku dan reliable;
ii. Tersedianya sistem informasi manajemen yang memungkinkan sistem tersebut mengambil data dan
informasi yang layak dan akurat pada saat yang tepat; iii. Tersedianya sistem yang dapat memperoleh data
risiko pada seluruh posisi Bank; iv. Tersedianya dokumentasi dari sumber data yang
digunakan untuk keperluan proses pengukuran risiko; v. Database
dan proses penyimpanan data harus merupakan bagian dari rancangan sistem guna
mencegah terputusnya series data statistik. B. Risk Measurement
Risk measurement is aimed to estimate the overall risk exposure and per type of risk on every product and activity
owned by bank bjb. Approach to risk measurement is used to measure the risk exposure of banks in order to obtain
the overview of effective Risk Management application.
The approach and methodology of measurement may be quantitative, qualitative or a combination of both as well
as adapted to the characteristics and complexity of bank’s business. The selection of approaches and methodologies
for measuring the risks should at least be able to measure:
a. Sensitivity of productsactivities to changes of factors that influence them, both in normal and abnormal
conditions; b. The tendency to changes of factors as referred to is
based on fluctuation of changes occurred in the past and its correlation;
c. Individual risk factors; d. Aggregate risk exposure by considering the correlation
risk; e. All risks inherent in all transactions and banking
products and can be integrated in management information system of bank bjb.
The use of risk measurement models is adjusted to the needs and characteristics of bank bjb business activities,
size, and complexity and benefits gained as well as the applicable provisions.Bank uses alternative methods to
internal models in measuring credit risk, market risk, and operational risk which should at least consider the following
matters: 1. Terms of use of internal models :
i. Data content and quality must be made according to prevailing standards and reliable.
ii. Management information system that allows the system to retrieve data and information that is
feasible and accurate at the right time; iii. System to obtain risk data on the entire position
of the Bank is available; iv. Documentation of the data source used for the
purposes of risk assessment process is available; v. Database and data storage process must be part
of the system design in order to prevent loss of statistical data series.
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2. Dalam melakukan back-testing terhadap model internal untuk eksposur yang mengandung risiko tertentu, Bank
menggunakan data historis dan asumsi yang disusun oleh Bank sendiri danatau asumsi yang diminta oleh regulator.
3. Keperluan data terkait disesuaikan dengan sistem pelaporan data yang diwajibkan oleh regulator.
4. Dalam rangka mengatasi kelemahan yang dapat timbul atas penggunaan model pengukuran risiko tertentu,
maka Bank melakukan validasi model oleh pihak independen terhadap pihak yang mengaplikasikan
model tersebut.
5. Metode pengukuran risiko harus dipahami secara jelas oleh RTU yang terkait dalam pengendalian risiko, antara
lain SKMR, trisuri, akuntansi, RMC dan Direktur bidang terkait.
Stress Test dilakukan untuk melengkapi sistem pengukuran risiko dengan cara mengestimasi potensi kerugian Bank
pada kondisi yang tidak normal dengan menggunakan skenario tertentu guna melihat sensitivitas kinerja Bank
terhadap perubahan faktor risiko dan mengidentifikasi pengaruh yang berdampak signifikan terhadap portfolio
dan kinerja Bank. Bank melakukan Stress Testing secara berkala dan me-review hasil Stress Testing tersebut serta
mengambil langkah-langkah yang tepat dalam perkiraan kondisi yang akan terjadi melebihi tingkat toleransi yang
dapat diterima. Hasil tersebut digunakan sebagai masukan pada saat penetapan atau perubahan kebijakan dan limit.
C. Pemantauan Risiko Bank memiliki prosedur pemantauan risiko yang antara
lain mencakup pemantauan risiko terhadap besarnya kepatuhan limit internal maupun konsistensi pelaksanaan
dengan kebijakan dan prosedur yang ditetapkan. Proses pemantauan dilakukan dengan cara mengevaluasi eksposur
risiko untuk seluruh produk dan aktivitas bank bjb. Pemantauan dilakukan baik oleh RTU maupun oleh SKMR.
Hasil pemantauan disajikan dalam laporan berkala yang disampaikan kepada manajemen dalam rangka mitigasi
risiko dan tindakan yang diperlukan. Dalam pemantauan risiko, Bank menyiapkan prosedur yang efektif untuk
mencegah terjadinya gangguan disruptions dalam proses pemantauan risiko, dan melakukan review kembali secara
berkala atas prosedur tersebut.
D. Pengendalian Risiko Bank memiliki sistem pengendalian Risiko yang memadai
dengan mengacu pada kebijakan dan prosedur yang telah ditetapkan dan bertujuan untuk mengelola seluruh
eksposur risiko. Salah satu yang dilakukan dalam 2. In doing back-testing to internal models for exposures
containing specific risk, Bank uses historical data and assumptions prepared by the Bank andor assumptions
required by the regulator. 3. Related data purposes is adjusted to the reporting system
required by regulators. 4. In order to to overcome weaknesses that may arise over
the use of certain risk measurement model, the Bank then validate the model by independent party to parties
that apply the model.
5. Risk measurement methods should be clearly understood by RTU related in risk control, among others SKMR,
treasury, accounting, RMC, and Director of related sectors.
Stress Test is done to complete risk measurement system by estimating the Bank’s potential loss on abnormal conditions
using specific scenarios to see the sensitivity of Bank’s performance to changes of risk factors and identifying
the effect that give significant impacts on Bank’s portfolio and performance. Bank conducts periodic Stress Testing
and review the results of such Stress Testing and take appropriate steps in potential conditions that may occur
beyond acceptable tolerance.These results are used as inputs during the establishment of or changes to policies
and limits.
C. Risk Monitoring Bank has risk monitoring procedures which include risk
monitoring to internal limit compliance and consistent implementation of the policies and procedures established.
The monitoring process is done by evaluating risk exposure for all bjb bank products and activities.Monitoring is
carried out either by the RTU or by SKMR. The monitoring results are presented in periodic reports submitted to the
management in order to mitigate the risks and actions needed.In risk monitoring, Bank sets up effective procedures
to prevent disruptions in risk monitoring process, and review it periodically over the procedure.
D. Risk Control Bank has adequate risk control system with reference
to the policies and procedures established and aims to manage risk exposure.Validation and evaluation of risk
management model are among other things done in
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pengendalian risiko melalui validasi dan evaluasi model manajemen risiko. Validasi dan evaluasi model dilakukan
dalam rangka mengatasi kelemahan yang dapat timbul atas penggunaan model pengukuran risiko terkait yang
dilakukan oleh pihak internal yang independen terhadap pihak yang mengaplikasikan model tersebut.
1. Validasi
Validasi model merupakan suatu proses: •
Evaluasi terhadap logika internal suatu model tertentu dengan cara verifikasi keakurasian matematikal.
• Membandingkan prediksi model dengan peristiwa
setelah tanggal posisi tertentu subsequent events •
Membandingkan model satu dengan model lain yang ada, baik internal maupun eksternal, apabila tersedia.
Validasi juga dilakukan terhadap model baru, baik yang dikembangkan sendiri oleh Bank maupun yang dibeli dari
vendor. Model yang digunakan oleh bank harus dievaluasi secara berkala maupun sewaktu-waktu terutama dalam
hal terjadi perubahan kondisi pasar yang signifikan.
2. Evaluasi Evaluasi adalah proses pengkajian atas efektivitas
setiap pendekatan atau metodologi yang digunakan dalam pengukuran risiko dan dilakukan secara berkala
terhadap cara pengukuran dan asumsi yang digunakan. bank bjb mengevaluasi secara berkala prosedur,
metodologi dan mendokumentasikan setiap asumsi yang digunakan jika menggunakan metode internal.
Rekomendasi perubahan prosedur, metodologi dan asumsi yang dibuat berdasarkan hasil evaluasi di atas
disampaikan dalam rapat Komite Manajemen Risiko dan Direksi berwenang memutus perubahan metodologi
dan prosedur tersebut.
E. Sistem Informasi Manajemen Risiko Sistem Informasi Manajemen Risiko merupakan bagian dari
sistem informasi manajemen yang dimiliki dan dikembangkan sesuai dengan kebutuhan Bank. Sistem infromasi Manajemen
Risiko Bank digunakan untuk mendukung pelaksanaan proses identifikasi, pengukuran, pemantauan, dan pengendalian
risiko sebagai bagian dari proses penerapan Manajemen Risiko yang efektif dan mendukung pelaksanaan pelaporan
kepada regulator. Beberapa hal yang harus diperhatikan agar penerapan sistem informasi Manajemen Risiko berjalan
efektif maka diperlukan kemampuan untuk menghasilkan informasi yang tepat waktu, akurat, konsisten, komprehensif,
revelan, dan informatif sehingga dapat digunakan oleh Direksi, Dewan Komisaris, dan satuan kerja terkait dalam penerapan
Manajemen Risiko untuk menilai, memantau, dan memitigasi risiko yang dihadapi Bank dalam proses pengambilan
keputusan. controlling risks.Model validation and evaluation are done
in order to address weaknesses that may arise over the use of relevant risk measurement models conducted by internal
parties independently to the parties that apply such model.
1. Validation Model validation model is process of:
• Evaluation to internal logic of a particular model by
mathematical accuracy verification. •
Comparing model predictions with subsequent events •
Comparing one model to another existing model, both internal and external, if available.
Validation is also made to the new model, either developed by the Bank or purchased from vendors.The
model used by the bank should be evaluated regularly and at any time, especially in case of significant changes
on market condition.
2. Evaluation Evaluation is the process of assessment on the
effectiveness of each approach or methodology used in risk measurement and are periodically made to the
way measurements and assumptions used. bank bjb periodically evaluates the procedures and
methodology, and documents any assumptions used when using internal methods.Recommended changes
to procedures, methodologies, and assumptions made based on the results of the evaluation shall be
submitted in the meeting of the Risk Management Committee and the Board of Directors is authorized to
decide changes to such methodology and procedures..
E. Risk Management Information System Risk Management Information System is a part of
management information system owned and developed in accordance with Bank’s needs.Bank Risk Management
information systems is used to support risk identification, measurement, monitoring, and controlling as part of the
process of implementing effective Risk Management and supporting the implementation of reporting to regulators.In
order to gave effective implementation of Risk Management information system, the capability to produce information
that is timely, accurate, consistent, comprehensive, relevant, and informative is needed so that it can be used by the
Board of Directors, Board of Commissioners, and work units involved in the implementation of Risk Management
to assess, monitor and mitigate the risks faced by the Bank in decision making process.
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Kecukupan informasi yang dihasilkan dari sistem infromasi Manajemen Risiko direviu secara berkala untuk
memastikan bahwa cakupan tersebut telah memadai sesuai perkembangan tingkat kompleksitas usaha.
Dalam pengembangan sistem informasi Manajamen Risiko, Bank menugaskan pihak ketigaoutsourcing dalam
penyempurnaan sistem tersebut.
Untuk memastikan pengendalian yang memadai atas sistem informasi Manajemen Risiko yang efektif, Bank
menatausahakan dan mengkinikan dokumentasi sistem, yang memuat hardware, software, data base, parameter,
tahapan proses, asumsi yang digunakan, sumber data, dan output yang dihasilkan. Sebagai upaya meningkatkan
kualitas penerapan manajemen risiko bank dilengkapi dengan sistem informasi yang memadai diantaranya
bank telah memiliki sistem OPICS Risk sebagai sistem manajemen risiko yang mengukur aktivitas dealing room,
BJB Reds yang merupakan sarana untuk memperoleh data historis kerugian risiko operasional, credit risk web rating
dan credit line tools yang merupakan alat manajemen risiko dalam menilai kualitas kelayakan debitur.
SISTEM DAN PENERAPAN MANAJEMEN RISIKO
Penerapan Sistem Manajemen Risiko bank bjb berdasarkan empat cakupan:
1. Pengawasan aktif Dewan Komisaris dan Direksi sebagai bagian dari peran pengawasan manajemen.
2. Kecukupan kebijakan, prosedur dan penetapan limit sebagai pedoman penerapan manajemen risiko.
3. Kecukupan proses identifikasi, pengukuran, pemantauan dan pengendalian risiko serta sistem informasi manajemen.
4. Sistem pengendalian internal yang menyeluruh.
Pilar I : Pengawasan Aktif Dewan Komisaris dan Direksi
Direksi dan Dewan Komisaris bertanggung jawab atas efektivitas penerapan Manajemen Risiko di bank bjb. Untuk
itu Direksi dan Dewan Komisaris harus memahami Risiko yang dihadapi oleh bank bjb dan memberikan arahan yang
jelas, melakukan pengawasan dan mitigasi secara aktif serta mengembangkan budaya Manajemen Risiko dalam organisasi
bank bjb. Dalam rangka mendukung penerapan Manajemen Risiko secara efektif, Direksi dan Dewan Komisaris, menetapkan
tugas dan tanggung jawab yang jelas pada masing-masing unit, memastikan struktur organisasi yang memadai, serta
memastikan kecukupan kuantitas dan kualitas Sumber Daya Manusia SDM.
The adequacy of information generated from Risk Management information systems is reviewed regularly
to ensure that it has adequate coverage according to the development level of business complexity.In the
development of risk management information system, Bank commissioned third partyoutsourced in improving
the system.
To ensure adequate control over effective Risk Management Information System, Bank administers and updates system
documentation, which includes hardware, software, database, parameters, process steps, assumptions used,
data sources, and output.In an effort to improve the quality of risk management implementation, bank is equipped
with adequate information including OPICS Risk system as risk management system that measures the activity of
the dealing room, BJB Reds a means of obtaining historical data loss operational risk, credit risk web rating and credit
line tools which are risk management tools in assessing the feasibility of the quality of the debtor.
RISK MANAGEMENT IMPLEMENTATION
The Implementation of bank bjb Risk Management System based on four pillars:
1. Active supervision of the Board of Commissioners and the Board
of Directors as part of its supervisory role of management. 2. The adequacy of policies, procedures and limits as
guidelines for the implementation of risk management. 3. Adequacy of identification, measurement, monitoring,
and risk control processes, as well as risk management information system.
4. Comprehensive internal control system.
First Pillar : Active Supervision of the Board of Commissioners and the Board of Directors
The Board of Commissioners and the Board of Directors are responsible for effective Risk Management implementation
in bank bjb.Therefore, the Board of Commissioners and the Board of Directors should understand the risks faced by
bank bjb and provide clear guidelines, monitor and mitigate actively and develop Risk Management culture in bank bjb
organization. In order to support the implementation of effective risk management, the Board of Directors and the Board of
Commissioners, assign tasks and responsibilities clearly to each unit, ensure adequate organizational structure, and ensure
adequate quantity and quality of Human Resources HR.
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Pilar II : Kecukupan kebijakan, prosedur dan penetapan limit sebagai pedoman penerapan manajemen risiko
Penerapan Manajemen Risiko yang efektif telah didukung dengan kerangka yang mencakup kebijakan dan prosedur
Manajemen Risiko serta limit Risiko yang ditetapkan secara jelas sejalan dengan visi, misi, dan strategi bisnis Bank. Penyusunan
kebijakan dan prosedur Manajemen Risiko tersebut dilakukan dengan memperhatikan antara lain jenis, kompleksitas kegiatan
usaha, profil Risiko, tingkat Risiko yang akan diambil, keterkaitan antar Risiko, serta peraturan yang ditetapkan otoritas dan
atau praktek perbankan yang sehat. Selain itu, penerapan kebijakan dan prosedur Manajemen Risiko yang dimiliki Bank
harus didukung oleh kecukupan permodalan dan kualitas SDM. Dalam rangka pengendalian Risiko secara efektif, kebijakan
dan prosedur yang dimiliki Bank didasarkan pada strategi Manajemen Risiko yang dilengkapi dengan toleransi Risiko
dan limit Risiko. Penetapan toleransi Risiko dan limit Risiko dilakukan dengan memperhatikan tingkat Risiko yang akan
diambil dan strategi Bank secara keseluruhan.
Hal-hal yang perlu diperhatikan dalam penetapan kerangka Manajemen Risiko termasuk kebijakan, prosedur, dan limit,
antara lain:
Strategi Manajemen Risiko Strategi manajemen risiko merupakan acuan terhadap pendekatan
mengenai cara pencapaian tujuan Manajemen Risiko. Bank merumuskan strategi Manajemen Risiko sesuai strategi bisnis
secara keseluruhan dengan memperhatikan risk appetite, risk tolerance dan risk limit. Strategi Manajemen Risiko disusun untuk
memastikan bahwa eksposur risiko Bank berada pada atau di bawah tingkat eksposur risiko yang ditetapkan sesuai dengan
kebijakan, prosedur internal Bank, peraturan perundang-undangan dan ketentuan lain yang berlaku. Strategi Manajemen Risiko
disusun berdasarkan prinsip-prinsip umum berikut: a. Strategi Manajemen Risiko harus berorientasi jangka
panjang untuk memastikan kelangsungan usaha Bank dengan mempertimbangkan kondisi atau siklus ekonomi;
b. Strategi Manajemen Risiko secara komprehensif dapat mengendalikan dan mengelola Risiko Bank dan Perusahaan
Anak; dan c. Mencapai kecukupan permodalan yang diharapkan disertai
alokasi sumber daya yang memadai. Strategi Manajemen Risiko disusun dengan mempertimbangkan
faktor-faktor berikut: a. Kondisi ekonomi serta dampaknya pada risiko Bank.