Implementation of compliance, internal au- dit and external audit

• Bank Aceh Syaria Business Unit • Subsidiaries and Affiliated Company best practices perbankan. Optimalisasi fungsi kepatuhan terus disempurnakan sejalan dengan perkembangan organisasi PT. Bank Aceh dan Peraturan Bank Indonesia No. 132PBI2011 tanggal 12 Januari 2011 tentang Pelaksanaan Fungsi Kepatuhan Bank Umum. Dalam rangka memastikan PT. Bank Aceh telah memenuhi seluruh Peraturan Bank Indonesia dan peraturan perundang- undangan lain yang berlaku sesuai dengan pelaksanaan prinsip kehati-hatian prudential, maka dilakukan upaya – upaya sebagai berikut : • Melakukan pemantauan terhadap pemenuhan ketentuan mengenai Kewajiban Penyedian Modal Minimum KPMM, Batas Maksimum Pemberian Kredit, Kualitas Aktiva Produktif dan Cadangan Kerugian Penurunan Nilai CKPN, serta Giro Wajib Minimum GWM; • Melakukan pemantauan kepatuhan dibidang kebijakan untuk memastikan bahwa setiap ketentuan internal yang dikeluarkan dan diberlakukan mematuhi ketentuan eksternal dan internal lainnya yang berlaku; • Memantau kepatuhan dalam penyampaian Laporan ke Bank Indonesia; • Pemantauan terhadap perjanjian dan komitmen bank serta tindak lanjut hasil audit, baik auditor internal maupun auditor eksternal. b Fungsi audit intern Struktur Pengendalian Intern dan pelaksanaan fungsi audit intern telah dilaksanakan sesuai dengan SEBI No. 522DPNP tanggal 29 September 2003 tentang Pedoman Standar Sistem Pengendalian Intern Bagi Bank Umum dan PBI No. 16PBI1999 tanggal 20 September 1999 tentang Penugasan Direktur Kepatuhan Compliance Director Optimizing the compliance function con- tinuously improved in line with the devel- opment of the organization PT. Bank Aceh and Bank Indonesia Regulation No. 132 PBI2011 dated January 12, 2011 on the implementation of the Compliance Func- tion of Commercial Banks. In order to ensure PT. Bank Aceh has complied with all regulations of Bank In- donesia and other applicable legislation in accordance with the implementation of the prudential principle, then efforts as fol- lows: • Perform monitoring of compliance with the Capital Adequacy Ratio CAR, Lending Limit, Asset Quality and Allowance for impairment losses allowance for impairment, as well as Statutory Reserves GWM; • Conduct monitoring compliance in policies sector to ensure that any internal regulations issued and en- forced to comply with internal and other external force; • Monitor compliance with the submis- sion of reports to Bank Indonesia; • Monitoring the agreement and com- mitment of the bank as well as the follow-up audit, both internal auditors and external auditors. B The internal audit function Internal Control Structure and implemen- tation of the internal audit function has been implemented in accordance with the SEBI No.. 522DPNP dated 29 Sep- tember 2003 of the Internal Control Sys- tem Standard Guidelines for Commercial Banks and PBI No 16PBI1999 dated 20 September 1999 on Appointment of Compliance Director and Standard Set- Perusahaan Good Corporate Governance Review and Report Laporan T ahunan Bank Aceh - Annual Report 2012 133 Manajemen • Management’s Discussion, Analysist and Report Perusahaan • Good Corporate Governance Review and Report • Corporate Social Responsibility dan Penetapan Standar Pelaksanaan Fungsi Audit Intern Bank Umum SPFAIB. Audit Intern merupakan bagian dari struktur pengendalian intern dan merupakan segala bentuk kegiatan yang berhubungan dengan audit dan pelaporan hasil audit mengenai terselenggaranya struktur pengendalian secara terkoordinasi dalam setiap tingkatan manajemen bank. Susunan struktur organisasi SPISKAI PT. Bank Aceh saat ini sudah cukup memadai dengan memiliki 4 empat Bidang Pengawasan. Namun demikian masih terdapat kekurangan terhadap kualitas audit dan kekurangan tenaga pelaksana yang membantu program audit internal. Sebagai tindakan korektif, atas kekurangan kualitas dan kuantitas tersebut, bank telah menyusun rencana program peningkatan mutu ketrampilan SDM, khususnya SDM dibidang SPISKAI, secara berkala dan berkelanjutan melalui pendidikan dan pelatihan baik intern maupun ekstern, sehingga kualitas audit dapat ditingkatkan, termasuk melakukan penambahan personil lainnya yang dipandang cakap untuk melaksanakan tugas pada Satuan Pengawasan Intern tersebut. Secara umum pelaksanaan fungsi audit intern Bank belum berjalan secara maksimal. Pedoman Audit Intern telah sesuai dengan standar minimum yang ditetapkan dalam SPFAIB, kebijakan, prosedur dan piagam audit intern. Namun demikian masih terdapat kelemahan minor yang dapat diatasi dengan tindakan rutin. Laporan Kegiatan pelaksanaan fungsi audit intern telah terangkum dalam laporan pertanggung jawaban Direksi pada saat RUPS tahunan dilaksanakan. c Fungsi Audit Ekstern Pada tahun 2012, pelaksanaan audit ekstern pada PT. Bank Aceh telah berjalan secara efektif, baik terhadap audit yang dilakukan oleh otoritas Bank Indonesia, ting Internal Audit Function Commercial Bank SPFAIB. Internal Audit is part of the internal control structure and are all kinds of activities related to audits and reporting audit results regarding the implementation of coordinated control structure at all lev- els of bank management. The composition of the organizational structure of SPI Internal Audit PT. Bank Aceh today is sufficient to have 4 four of Supervision. Nevertheless there is still a shortage of audit quality and shortage of executive power that helps internal audit program. As a corrective action, the lack of qual- ity and quantity, the bank has developed a plan to improve the quality skills of hu- man resources programs, particularly in the field of SPI human resources Inter- nal Audit Unit, regular and ongoing basis through education and training both inter- nally and externally, so that audit quality can be improved, including the addition other personnel deemed competent to perform the tasks in the Internal Audit Unit. In general, the implementation of the Bank’s internal audit function has not run optimally. Guidelines for Internal Audit in accordance with the minimum standards set out in SPFAIB, policies, procedures and internal audit charter. However, there are minor flaws that can be addressed with regular action. Activity reports imple- mentation internal audit function has been summarized in the accountability report at the Annual Meeting of Directors imple- mented. C External Audit Function In 2012, the implementation of external audit on PT. Bank Aceh was effective, both against the audit conducted by the authority of Bank Indonesia, as well as Laporan T ahunan Bank Aceh - Annual Report 2012 134 • Bank Aceh Syaria Business Unit • Subsidiaries and Affiliated Company maupun dari Kantor Akuntan Publik Kreston International Hendrawinata Eddy Siddharta. Penunjukan Kantor Akuntan Publik dilakukan sesuai rekomendasi dari Komite Audit dan lembaga tersebut telah terdaftar pada Bank Indonesia sebagai lembaga yang independen dan memiliki kemampuan audit yang baik. Dengan adanya pelaksanaan audit oleh pihak ekstern telah memberikan manfaat yang cukup tinggi bagi PT. Bank Aceh, khususnya dalam mendeteksi setiap kelemahan yang ada dalam pelaksanaan aktifitas operasional bank, sehingga kelemahan tersebut dapat segera diantisipasi dan diperbaiki lebih lanjut. Secara umum seluruh ketentuan eksternal yang berlaku telah dipatuhi dengan baik dan tidak terdapat sanksi hukum pelanggaran terhadap PT. Bank Aceh. Namun demikian untuk optimalisasi kepatuhan terhadap ketentuan eksternal tersebut akan dilakukan edukasi secara berkesinambungan kepada seluruh personil bank, baik melalui pembinaan langsung ke Kantor Cabang, maupun melalui penerbitan surat-surat edaran dan himbauan Direksi. Hubungan kemitraan antara PT. Bank Aceh dengan Auditor ekstern berjalan dengan baik, dimana Bank Indonesia sebagai pembina dan pengawas telah memberikan arahan dan petunjuk yang memadai untuk eksistensi dan pengembangan bank dimasa yang akan datang. Demikian juga dengan Kantor Akuntan Publik “Kreston International Hedrawinata Eddy Siddharta”. Dengan adanya independensi dari auditor tersebut telah menjadikan PT. Bank Aceh sebagai auditee yang responsif untuk melakukan langkah-langkah korektif demi pencapaian visi dan misi perusahaan. Pada dasarnya kinerja Kantor Akuntan from the Office of Public Accountants Kreston International Hendrawinata Eddy Siddharta. Appointment of Public Ac- countant was done according to the rec- ommendations of the Audit Committee and the agency has been listed on Bank Indonesia as an independent institution and has a good auditing capabilities. With the implementation of the audit by external parties have provided high ben- efits for PT. Bank Aceh, especially in de- tecting any weaknesses that exist in the implementation of the operational activi- ties of banks, so that these weaknesses can be anticipated and further improved. In general all applicable external regula- tions are followed properly and there are no violations of legal sanctions against PT. Bank Aceh. However, to optimize adher- ence to external regulations will be con- ducted on an ongoing basis to educate all personnel of the bank, either through direct coaching to Branch Offices, or through the issuance of circulars letter and appeals Directors. Partnership relationship between PT. Bank Aceh with the external auditor goes well, in which Bank Indonesia as the supervisor and the supervisor has to provide direc- tion and guidance are sufficient for the existence and development of the bank in the future. Likewise, the public accounting firm “Kreston International Hedrawinata Eddy Siddharta”. With the independ- ence of the auditor has made PT. Bank Aceh as auditee responsive to corrective measures for the achievement of the vi- sion and mission of the company. Basically Public Accounting Firm perfor- Perusahaan Good Corporate Governance Review and Report Laporan T ahunan Bank Aceh - Annual Report 2012 135 Manajemen • Management’s Discussion, Analysist and Report Perusahaan • Good Corporate Governance Review and Report • Corporate Social Responsibility Publik sudah sesuai dengan tuntutan GCG dimana dalam melaksanakan tugasnya telah memenuhi prinsip independensi, memenuhi standard professional akuntan publik dan perjanjian kerjasama serta ruang lingkup audit yang ditetapkan.

7. Penerapan Manajemen Risiko

Kebijakan Management Risiko PT. Bank Aceh telah di setujui oleh Dewan Komisaris berdasarkan Keputusan Direksi PT. Bank BPD Aceh Nomor: 6809DIRIII2009 tanggal 27 Agustus 2009 tentang Perubahan Pertama Buku Pedoman Perusahaan BPP Risk Management PT. Bank BPD Aceh. Buku Pedoman tersebut telah dijadikan sebagai panduan dalam pengawasan terhadap penerapan manajemen risiko pada PT.PT. Bank Aceh. Dalam rangka menerapkan manajemen risiko Bank telah membentuk Divisi Manajemen risiko dan Komite Manajemen Risiko Komenko sesuai dengan ketentuan yang berlaku. Pembentukan satuan kerja dan komite tersebut disesuaikan dengan ukuran dan kompleksitas usaha PT. Bank Aceh. Secara umum proses identifikasi, pengukuran, pemantauan dan pengendalian risiko serta sistem informasi manajemen risiko pada PT. Bank Aceh telah berjalan cukup memadai, dimana pelaksanaan tersebut secara efektif dilakukan melalui Laporan Profil Risiko oleh Tim Gugus Kendali Risiko di kantor-kantor cabang serta Risk Taking Unit di kantor pusat yang dibentuk dengan SK. Direksi No. 5209DIR IV2005 Tanggal 01 April 2005. Untuk meningkatkan edukasi dan kualitas Sumber Daya Manusia terhadap pemahaman manajemen risiko, Direksi secara berkesinambungan terus memberikan pendidikan dan pelatihan kepada jajaran personil dan pejabat bank, termasuk mengikutsertakan dalam ujian sertifikasi manajemen risiko, dengan harapan budaya mance is in conformity with the GCG de- mands which to perform their duties with the principles of independence, meets the standards of professional public account- ants and cooperation agreement and de- fined the scope of the audit.

7. Risk Management Implementation

PT. Bank Aceh Risk Management Policy. has been approved by the Board of Commission- ers by Bank BPD Aceh Directors DecreeNum- ber: 6809DIRIII2009 dated August 27, 2009 on the Risk Management Company’s First Amendment Handbook BPP PT. Bank BPD Aceh. The guide book has been used as a guide in the oversight of risk management at PT.PT. Bank Aceh. In order to implement the Bank’s risk man- agement has established a Risk Management Division and Risk Management Committee Komenko in accordance with applicable regulations. Establishment of task forces and committees shall be adjusted to the size and complexity of PT. Bank Aceh. In general, the process of identification, meas- urement, monitoring and control of risks and risk management information systems at PT. Bank Aceh has been running quite adequate, where the implementation is effectively carried out through risk profile report by Risk Control Task Team in branch offices as well as Risk Taking Unit at head office formed with directors decree No. 5209DIRIV2005 Date April 1, 2005. To improve the quality of education and human resources to the understanding of risk man- agement, the Directors on an ongoing basis continues to provide education and training to a range of personnel and bank officials, includ- ing participation in risk management certifica- tion exams, with hopes culture can be embed- ded with good risk throughout the bank unit, so Laporan T ahunan Bank Aceh - Annual Report 2012 136 • Bank Aceh Syaria Business Unit • Subsidiaries and Affiliated Company risiko dapat tertanam dengan baik diseluruh unit kerja bank, sehingga pengendalian intern dapat dilaksanakan melalui pengawasan melekat Waskat.

8. Penyediaan dana kepada pihak terkait dan penyediaan dana besar

Dalam rangka melaksanakan fungsi intermediasi, PT. Bank Aceh telah melakukan aktifitas penyaluran kredit kepada masyarakat, termasuk kepada Pihak yang terkait dengan bank dan penyediaan dana besar kepada debitur inti. Adapun jumlah total baki debet penyediaan dana kepada pihak terkait related party dan debiturgroup inti per posisi 31 Desember 2012 adalah sebagai berikut: internal control can be implemented through inherent monitoring Waskat.

8. Provision of funds to related parties and large exposures

In order to carry out the function of intermedia- tion, PT. Bank Aceh lending activity has been done to the community, including the parties associated with the bank and the provision of substantial funds to the debtor core. The total amount of the debit provision of funds to related parties and debtor core group per position December 31, 2012 are as follows: Untuk meningkatkan perolehan laba usaha perusahaan, PT. Bank Aceh akan terus berupaya untuk mengoptimalkan ekspansi penyaluran kredit secara berkesinambungan dengan tetap memperhatikan prinsip kehati- hatian dan manajemen risiko yang berlaku. Guna menjaga kualitas aktiva produktif yang disalurkan berada dalam kondisi yang baik, Dewan Komisaris PT. Bank Aceh secara terus-menerus meminta kepada Direksi dan jajarannya agar didalam penyaluran kredit selalu mengedepankan prinsip kehati-hatian prundetial, agar bank tetap sehat. Disamping itu terhadap pengelolaan kredit non lancar, termasuk yang telah dihapusbuku, diminta lebih giat melakukan penagihan dan penanganan secara intensif, sehingga dapat menambah kontribusi pendapatan bagi perusahaan. To improve the profitability of the business, PT. Bank Aceh will continue to strive to optimize credit expansion on an ongoing basis with due regard to the principle of prudence and risk management applicable. To maintain the quality of earning assets dis- tributed are in good condition, the Board of Commissioners of PT. Bank Aceh continuously asking the Directors and staff that always puts the credit in the prudential principle, in order to maintain the soundness of bank. In addition to the management of non-performing loans, in- cluding those that have been written-off, asked more eager to billing and management inten- sive, thus increasing revenue for the company. NO Penyediaan Dana Jumlah Provision of Funds Debitur Nominal Jutaan Rupiah 1 Kepada Pihak Terkait 6 Rp. 7.896,- To Related Party 2 Kepada Debitur Inti 25 Debitur • Individu • Group 25 - Rp. 255.414,- - to the Core Debtors 25 Debtor • Individuals • Group Perusahaan Good Corporate Governance Review and Report Laporan T ahunan Bank Aceh - Annual Report 2012 137