Analisa Pembahasan at as Kiner ja Per ser oan
Management Discussion Analysis on Company Per f or mance
348
bank bjb Lapor an Tahunan
20 15 Annual Repor t
D. Risiko Operasional
Risiko Oper asional adalah r isiko akibat ket idakcukupan dan at au t idak ber f ungsinya pr oses
int er nal, kesalahan manusia, kegagalan sist em, dan.at au adanya kejadian-kejadian ekst er nal yang
mempengar uhi oper asional bank. Risiko oper asional melekat kepada selur uh akt ivit as bank, oleh kar ena
it u r isiko oper asional t idak dapat dihilangkan namun dapat dikendalikan melalui mit igasi r isiko yang
memadai. Dampak ker ugian dar i r isiko oper asional dapat ber upa ker ugian keuangan at au ker ugian non
keuangan. Bank melakukan t at a kelola mengenai pengelolaan
r isiko oper asional yang dilakukan melalui t hr ee line of def ense yait u r isk t aking unit sebagai lini
per t ahanan per t ama, unit ker ja Oper at ional Risk
Management sebagai lini per t ahanan kedua, ser t a Int er nal Audit sebagai lini per t ahanan ket iga.
Lini per t ahanan per t ama memiliki t anggung jawab unt uk memast ikan bahwa selur uh pr oses oper asional
yang dilakukan t elah sesuai dengan kebijakan dan pr osedur yang ber laku, melakukan ident if ikasi r isiko
oper asional ser t a melakukan mit igasi at as per ist iwa kejadian r isiko oper asional. Lini per t ahanan kedua
yang ber f ungsi unt uk mendukung dan memast ikan unit ker ja pada lini per t ahanan per t ama t elah
melakukan pengelolaan r isiko secar a ef ekt if . Lini per t ahanan ket iga memiliki per an unt uk memast ikan
pr oses pengelolaan r isiko oper asional yang dilakukan oleh lini per t ahanan per t ama dan kedua
t elah ber langsung secar a ef ekt if dalam memit igasi kejadian r isiko yang sudah t er jadi maupun yang
ber sif at pot ensial agar t idak menimbulkan pot ensi ker ugian bagi Bank.
a. Pengawasan Aktif Dewan Komisaris dan Direksi
Dewan Komisar is
dan Dir eksi
melakukan pengawasan akt if at as manajemen r isiko
oper asional, ant ar a lain melalui Komit e Risiko baik yang ber ada pada level komisar is maupun
dir eksi. Dalam pelaksanaan pengawasan akt if yang dilakukan Dewan Komisar is, dilakukan
melalui Komit e Pemant au Risiko. Sement ar a pada t ingkat Dir eksi dilakukan melalui Komit e
Manajemen Risiko yang anat ar a lain membahas mengenai kebijakan manajemen r isiko bank.
Dalam r angka meminimalisir kejadian f r aud, Dir eksi melakukan sosialisasi kepada selur uh
D. Operational Risk
Oper at ional r isk is r isks due t o insuf f icient and or f ailed int er nal pr ocesses, human er r or , syst em
f ailur e, and or t he exist ence of ext er nal event s af f ect ing t he oper at ions of t he bank. Oper at ional
r isks ar e inher ent t o all bank act ivit ies, t her ef or e oper at ional r isks can not be eliminat ed but can be
cont r olled t hr ough adequat e r isk mit igat ions. The impact of oper at ional r isk losses can be in t he f or m
of f inancial loss or non-f inancial loss.
The bank conduct s gover nance on t he management of oper at ional r isk, per f or med t hr ough t he t hr ee line
of def ense, namely t he r isk t aking unit as t he f ir st line of def ense, t he Oper at ional Risk Management
unit as t he second line of def ense, as well as t he Int er nal Audit as t he t hir d line of def ense.
The f ir st line of def ense has t he r esponsibilit y t o ensur e t hat all oper at ional pr ocesses ar e car r ied
out in compliance wit h t he applicable policies and pr ocedur es, conduct ing oper at ional r isk
ident if icat ion as well as conduct ing mit igat ions on oper at ional r isk occur r ence event s. The second line
of def ense which ser ves t o suppor t and ensur e t he wor k unit in t he f ir st line of def ense has conduct ed
t he management of r isk ef f ect ively. The t hir d line of def ense has a r ole t o ensur e t hat t he oper at ional
r isk management pr ocess conduct ed by t he f ir st and second line of def ense has been ef f ect ive in
mit igat ing r isk event s t hat have alr eady occur r ed and t hat ar e pot ent ial in or der t o avoid t he pot ent ial
loss t o t he Bank.
a. Active Supervision by the Board of
Commissioners and the Board of Directors
The Boar d of Commissioner s and t he Boar d of Dir ect or s conduct act ive super vision on t he
management of oper at ional r isk at t he level of bot h t he commissioner s and dir ect or s. In t he
implement at ion of act ive super vision conduct ed by t he Boar d of Commissioner s, is conduct ed
by t he Risk Monit or ing Commit t ee. While at t he level of Dir ect or s is conduct ed by t he Risk
Management Commit t ee which among ot her t hings discussed t he bank’s r isk management
policies. In or der t o minimize t he incidence of f r aud, t he Boar d of Dir ect or s per f or ms
