44_Good Corporate Governance

44

tata k e lo l a P e r u s a h a a ng o o D c o r P o r at e g o v e r n a n c e

Tata Kelola Perusahaan

BNI dihadapkan pada realitas bahwa upaya untuk menarik mitra baru, mengembangkan dan mengelola reputasi di pasar global, tidak terlepas dari dukungan yang kuat melalui penerapan prinsip keterbukaan, kesetaraan dan tata kelola yang baik.

Bni confronts the reality of attracting interest from new business partners and building its capital base, while crafting and maintaining a profile and reputation of probity in global markets, through strict adherence to accepted principles of transparency, fair Play and good governance.

45

g o o D c o r P o r at e g o v e r n a n c e

Segenap Direksi, Komisaris dan pegawai BNI mempunyai komitmen yang tinggi untuk melaksanakan praktek Tata Kelola Perusahaan atau Good Corporate Governance (GCG). Komitmen yang tinggi tersebut diawali dengan ditandatanganinya ‘Pernyataan Komitmen Untuk Menerapkan Good Corporate Governance’ oleh segenap Direksi, Komisaris dan Pemimpin Divisi pada Rapat Kerja Perusahaan tahun 2006, yang selanjutnya diikuti oleh segenap pegawai di seluruh jenjang organisasi, dan diperbaharui setiap tahun.

Tindak lanjut dari penandatanganan komitmen tersebut adalah disusunnya program GCG pada tahun 2007 antara lain program GCG e-Learning. Program GCG e-Learning merupakan salah satu alat sosialisasi GCG untuk menjangkau seluruh pegawai dengan lebih efektif dan efisien. Selain itu telah disusun pula buku Pedoman dan Tata Tertib Kerja Komisaris dan Direksi BNI serta buku Tuntunan Perilaku Insan BNI yang terdiri dari Nilai-Nilai Budaya Kerja dan Perilaku Utama Insan BNI yang disebut dengan PRINSIP 46.

BNI senantiasa berupaya membangun budaya perusahaan menjadi lebih baik yang mencakup nilai-nilai yang terkandung dalam prinsip-prinsip GCG yaitu budaya perusahaan yang menerapkan prinsip Keterbukaan (transparency), Akuntabilitas (accountability), Tanggungjawab (responsibility), Independensi (independency) dan Kesetaraan (fairness) sebagaimana dituangkan dalam PRINSIP 46 yang terdiri dari 4 nilai budaya kerja dan 6 perilaku utama insan BNI. Diharapkan pelaksanaan prinsip-prinsip GCG tersebut tidak hanya dipandang sebagai kewajiban perusahaan untuk memenuhi peraturan, tetapi juga menjadi budaya perusahaan, sehingga dapat membangun BNI menjadi organisasi yang kompetitif dengan sumber daya manusia yang unggul berdasarkan nilai profesionalisme, integritas, orientasi pelanggan dan perbaikan tiada henti.

Pada tahun 2007, BNI memperoleh predikat sebagai perusahaan Terpercaya dalam pemeringkatan Corporate Governance Perception Index yang diselenggarakan The Indonesian Institute for Corporate Governance (IICG) dan majalah SWA.

Bni’s Directors, commissioners and staff are highly committed to implement good corporate governance (gcg) practices throughout the Bank. this high commitment initially began with the signing of the ‘commitment to implement good corporate governance’ by all of the Directors, commissioners and Division heads within the 2006 corporate meeting that was subsequently followed with the official signing by Bni’s entire organizational levels or structure, which is updated annually.

this was subsequently followed by the formulation of a gcg program in 2007 that, among others, included the gcg e-learning program. the gcg e-learning program represents one of the effective and efficient methods to disseminate information on gcg to all employees. in addition to this, a number of corporate guidelines were formulated which included standard operating Procedures for Bni’s commissioners and Directors and guidelines on Bni’s corporate Behaviour that

comprised Bni’s corporate values and main corporate Behaviour, commonly referred to as the ‘Principles of 46’ (PrinsiP 46).

Bni constantly strives to enhance its corporate culture by instilling values based upon those specified within the gcg principles, such as transparency, accountability, responsibility, independency, and fairness as duly specified within PrinsiP 46, specifying Bni’s 4 corporate values and 6 main corporate behaviors standards. the Bank hopes

that the implementation of these gcg principles is not merely viewed as efforts towards fulfilling corporate regulatory requirements, but also as part of its corporate culture that Bni needs to develop into a competitive organization with superior human resource qualities, based on the values of professionalism, integrity, customer orientation and efforts to continuously improve.

in 2007, Bni secured the title of a ‘trusted company’

46

tata k e lo l a P e r u s a h a a n

Sebagai institusi yang bergerak di bidang perbankan, dalam melakukan implementasi GCG, BNIberpedomanpadaPeraturanBankIndonesiaNomor8/4/PBI/2006tentangPelaksanaanGood Corporate Governance Bagi Bank Umum yang telah diubah dengan Peraturan Bank IndonesiaNo.8/14/PBI/2006tentangPerubahanAtasPeraturanBankIndonesiaNo.8/4/PBI/2006tentangPelaksanaanGoodCorporateGovernanceBagiBankUmum.

Berdasarkan pedoman pelaksanaan GCG, sebagaimana ditetapkan oleh Bank Indonesia tersebut, berikut ini kami sampaikan Laporan Pelaksanaan Good Corporate Governance di PT Bank Negara Indonesia (Persero) Tbk di tahun 2007:

A. PelAkSAnAAn TuGAS dAn TAnGGunG JAwAb koMISArIS dAn dIrekS I

1. komisarisa. Jumlah, komposisi, kriteria dan Independensi komisaris (termasuk

komisaris Independen) • AnggotaKomisarisBNIberjumlah7(tujuh)orang,dimanajumlahtersebuttidak

melebihi jumlah anggota Direksi sebanyak 9 (sembilan) orang• Dari7(tujuh)orangKomisaristersebut,3(tiga)orangmerupakanKomisarisIndependenyaituSuwarsono,FeliaSalimdanAchjarIljas.JumlahKomisarisIndependen tersebut belum memenuhi ketentuan Pasal 5 ayat (2) Peraturan Bank Indonesia diatas yaitu sekurang-kurangnya 50% dari jumlah anggota Dewan Komisaris adalah Komisaris Independen. Oleh karena itu, pada Rapat Umum Pemegang Saham Luar Biasa yang dilaksanakan pada tanggal 30 Juli 2007, Pemegang Saham telah menetapkan penambahan 1 (satu) orang Komisaris Independen. Penambahan Komisaris Independen tersebut telah dimintakan persetujuan dari Bank Indonesia, namun hingga akhir tahun 2007 belum mendapat jawaban dari Bank Indonesia

• SeluruhanggotaKomisarisBNIberdomisilidiIndonesia

within the framework of the corporate governance Perception index ratings as conducted by the indonesian institute for corporate governance (iicg) and swa magazine.

in the course of implementing gcg, as a bank, Bni adheres to Bank indonesia regulations number 8/4/PBi/2006 concerning the implementation of good corporate governance for commercial Banks, which was amended through Bank indonesia regulation

number 8/14/PBi/2006 concerning amendments to Bank indonesia regulation number 8/4/PBi/2006, on the implementation of good corporate governance for commercial Banks.

on the basis of the gcg guidelines as prescribed by Bank indonesia, we hereby submit Pt Bank negara indonesia (Persero) tbk’s good corporate governance status report:

A. IMPleMenTATIon of TASkS And

reSPonSIb IlITIeS of The CoMMISS IonerS And dIreCTorS

1. commissionersa. The Number, Composition, Criteria and Independency of the Commissioners (including Independent Commissioners) are: • BNI’sBoardof

commissioners comprise 7 (seven) members which does not exceed the total number of Board of Directors of 9 (nine) members.

• Ofthe7(seven)commissioners, 3 (three) comprise independent commissioners, who are: suwarsono, felia salim and achjar iljas. the number of independent commissioners within the Board has not fulfilled the requirements set within article 5, section (2) of the Bank indonesia regulations mentioned above, which prescribed that at least 50% of the members of the Board of commissioners must be independent commissioners. as a

47


• KomisarisBNIper31Desember2007terdiridari:

• SeluruhanggotaKomisarismemilikiintegritas,kompetensidankeahliandibidangkeuangan yang memadai serta telah memenuhi persyaratan lulus Penilaian Kemampuan dan Kepatutan (Fit and Proper Test) sesuai ketentuan Bank Indonesia.

• SeluruhanggotaKomisaristelahmemenuhiketentuanmengenairangkapjabatansebagaimana diatur dalam Peraturan Bank Indonesia mengenai GCG, kecuali 1 (satu) orang Komisaris yang masih merangkap jabatan sebagai Komisaris PT Jasa Rahardja. Untuk menyelesaikan permasalahan rangkap jabatan tersebut, BNI secara aktif telah melakukan komunikasi tertulis dengan pihak Kementerian Negara BUMN dan Bank Indonesia

• SeluruhanggotaKomisaristidakmemilikihubungankeluargasampaidenganderajatkeduadengansesamaanggotaKomisarisdan/atauanggotaDireksi

result, the extraordinary shareholders general meeting held on the 30th of July 2007 approved the inclusion of 1 (one) additional independent commissioner. the Bank has sought Bank indonesia’s approval for the inclusion of an additional independent commissioner. however, up to the end of 2007, Bni has yet to receive Bank indonesia’s approval.

• Theentiremembershipof Bni’s Board of commissioners reside in

indonesia.• BNI’sCommissionersasof

the 31st of December 2007 are comprised of:

(see table above)

• AllmembersoftheBoardof commisioners possess good integrity, competency and expertise in finance and have undergone the required fit and Proper test in accordance with the requirements set by Bank indonesia.

• AlloftheCommissionershave fulfilled the requirements regarding

holding concurrent positions with other companies as stipulated within the Bank indonesia regulation concerning gcg with the exception of 1 (one) commissioner, who still holds a position as a commissioner with Pt Jasa rahardja. to resolve this issue regarding concurrent positions, Bni has actively corresponded in writing with the ministry of state-owned enterprises (soe) and Bank indonesia.

• NoneoftheCommissionerspossess family relations

(down to the second line) with other commissioners and/or Directors.

• AllofBNI’sIndependentcommissioners have fulfilled the requirements prescribed by the securities and exchange commission (Bapepam) regulation no. iX.1.5 and as stipulated within the Bapepam chairman’s Decree letter no. kep-29/Pm/2004 dated 24/09/2004 which stressed that the independent commissioner be a member of the Board of commissioners who:

nama name

Jabatan Position

Tanggal efektif effective Date

Zaki BaridwanKomisaris Utama President commissioner

Pebruari/february 2000

SuwarsonoKomisaris/KomisarisIndependencommissioner/ independent commissioner

Juli/July 2005

Achjar IljasKomisaris/KomisarisIndependencommissioner/ independent commissioner

Januari/January 2004

FeliaSalimKomisaris/KomisarisIndependencommissioner/independent commissioner

Juli/July 2004

Effendi Komisaris/commissioner Juli/July 2005

H.M.S Latif Komisaris/commissioner Mei/may 2005

Parikesit Suprapto Komisaris/commissioner Mei/may 2007

48


i. did not originate from the company.

ii. did not possess shares, either directly or indirectly, in the company.

iii. is not affiliated with the company, commissioners, Directors or controlling shareholders or any publicly-listed company.

iv. did not have any business affiliation, either directly or indirectly, with the company’s business activities.

• AlloftheIndependentcommissioners have fulfilled the requirements set within Bank indonesia’s regulations in regard to financial, management, ownership, and family relations with other members of the Board of commissioners, Directors and/or controlling shareholders, or with the Bank, that may hamper their ability to serve independently.

b. Tasks and Responsibilities of the

Commissionerthe overall task of the commissioner is to supervise the Director’s management of the company. Bni’s articles of association has specified in detail the task, authority, and responsibility of the commissioners.

the task and responsibility of the commissioners, in accordance with the implementation of good corporate governance, is specified within the standard operating Procedures and guidelines of the

commissioners and Directors whereby: • TheCommissionersare

required to carry out their tasks and responsibilities independently and in accordance with the principles of gcg.

• TheCommissionersmust ensure that gcg is implemented in every business activity that Bni is engaged in as well as in all levels or structure of the organization, or at the very least in respect to the following:

i. implementation of the

• SeluruhKomisarisIndependenBNItelahmemenuhipersyaratansebagaimanaditetapkan dalam peraturan Bapepam No. IX.1.5 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit sebagaimana tercantum dalam Keputusan Ketua BapepamNo.Kep-29/PM/2004tanggal24September2004yangmenegaskanbahwa Komisaris Independen adalah anggota Dewan Komisaris yang:i. Berasal dari luar emiten atau perusahaan publik.ii. Tidak mempunyai saham baik langsung maupun langsung pada emiten atau

perusahaan publik.iii. Tidak mempunyai afiliasi dengan emiten atau perusahaan publik, Komisaris,

Direksi atau pemegang saham utama emiten atau perusahaan publik.iv. Tidak memiliki hubungan usaha, baik langsung maupun tidak langsung yang

berkaitan dengan kegiatan usaha emiten atau perusahaan publik.• SeluruhKomisarisIndependentelahmemenuhiketentuanPeraturanBankIndonesia

yaitu tidak ada yang memiliki hubungan keuangan, kepengurusan, kepemilikan danhubungankeluargadengananggotaDewanKomisarislainnya,Direksidan/atau Pemegang Saham Pengendali atau hubungan dengan Bank, yang dapat mempengaruhi kemampuannya untuk bertindak independen.

b. Tugas dan Tanggung Jawab komisaris Secara umum tugas Komisaris adalah mengawasi pengurusan Perseroan oleh Direksi.

Anggaran Dasar BNI telah mengatur tugas, wewenang dan kewajiban Komisaris secara terperinci.

Tugas dan tanggung jawab Komisaris terkait dengan pelaksanaan Good Corporate Governance tertuang dalam Tata Tertib dan Pedoman Kerja Komisaris dan Direksi yang meliputi:

• Komisariswajibmelaksanakantugasdantanggungjawabsecaraindependendansesuai prinsip-prinsip GCG.

49


commissioners and Directors’ tasks and responsibilities.

ii. completeness and implementation of the tasks of the committees and teams entrusted with Bni’s internal control.

iii. implementation of compliance, internal and external auditor functions.

iv. implementation of risk management, including an internal control system.

v. allocation of funds

towards related parties and large scale funds.

vi. Bni’s strategic plan. vii. transparency in terms

of Bni’s financial and non-financial conditions.

• TheCommissionersarerequired to supervise the Directors’ tasks and responsibilities as well as providing its advice/recommendations to the Directors.

• Inimplementingitssupervisory tasks as prescribed in point c above, the commissioners

are required to direct, monitor, and evaluate the implementation of Bni’s strategic policy.

• Inrelationtoitssupervisoryrole, the commissioners are restricted from involvement in decisions relating to the Bank’s operational activities, with the exception of the following:

i. Provision of funds to related parties, as prescribed within Bank indonesia’s regulations concerning the legal lending limit Provided By commercial Banks.

ii. other aspects, as specified within the articles of association or prevailing rules and regulations.

• Thedecisionstakenbythe commissioners for the above-mentioned tasks are considered to be part of the commissioners’ supervisory tasks which therefore does not run counter to the Directors’ tasks of corporate management.

• TheCommissionersmust ensure that the Directors have followed up on the findings and

• KomisariswajibmemastikanterselenggaranyapelaksanaanGCGdalamsetiapkegiatan usaha BNI pada seluruh tingkatan atau jenjang organisasi, yaitu sekurang- kurangnya harus diwujudkan dalam:

i. Pelaksanaan tugas dan tanggung jawab Komisaris dan Direksi.ii. Kelengkapan dan pelaksanaan tugas komite-komite dan satuan kerja yang

menjalankan fungsi pengendalian intern BNI.iii. Penerapan fungsi kepatuhan, auditor internal dan auditor eksternal.iv. Penerapan manajemen risiko, termasuk sistem pengendalian intern.v. Penyediaan dana kepada pihak terkait dan penyediaan dana dalam jumlah besarvi. Rencana strategis BNI.vii. Transparansi kondisi keuangan dan non-keuangan BNI.

• Komisariswajibmelaksanakanpengawasanterhadappelaksanaantugasdantanggung jawab Direksi, serta memberikan nasihat kepada Direksi.

• Dalammelakukanpengawasansebagaimanadimaksudbutircdiatas,Komisariswajib mengarahkan, memantau, dan mengevaluasi pelaksanaan kebijakan strategis di BNI.

• DalammelakukanpengawasantersebutKomisarisdilarangterlibatdalampengambilan keputusan kegiatan operasional bank, kecuali:i. Penyediaan dana kepada pihak terkait sebagaimana diatur dalam ketentuan Bank

Indonesia tentang Batas Maksimum Pemberian Kredit Bank Umum.ii. Hal-hal lain yang ditetapkan dalam Anggaran Dasar atau peraturan perundangan

yang berlaku. • PengambilankeputusanolehKomisaristersebutdiatasmerupakanbagiandaritugas

pengawasan Komisaris sehingga tidak meniadakan tanggung jawab Direksi atas pelaksanaan pengurusan perusahaan.

• KomisariswajibmemastikanbahwaDireksitelahmenindaklanjutitemuanauditdanrekomendasi dari Satuan Kerja Audit Intern, auditor eksternal, hasil pengawasan Bank Indonesiadan/atauhasilpengawasanotoritaslain.

50


recommendations of the internal audit team, the external auditors, Bank indonesia’s supervisory audit and/or the findings of other authorities.

h. the commissioners are required to notify Bank indonesia, no later than 7 (seven) working days, upon discovery of findings related to:

i. violation of laws related to banking and finance.

ii. conditions or indicative conditions that hamper Bni’s business activities.

i. the commissioners are

required to divulge: i. their shareholdings,

either within Bni or other banks and companies that are based either within or outside of indonesia.

ii. their financial or family relationships with other commissioners, Directors and/or shareholders of Bni, within the gcg report as prescribed by Bank indonesia’s regulations.

j. the commissioners are restricted from utilizing the bank for personal, family,

and/or the benefit of other parties in any way that might jeopardize or reduce the bank’s profitability.

k. the commissioners are restricted from taking and/or receiving personal benefit from the bank, apart from remuneration and other facilities as determined by the general shareholders meeting (gsm).

l. the commissioners are required to reveal the remuneration and facilities within the gcg report as specified within Bank indonesia’s regulations.

• KomisariswajibmemberitahukankepadaBankIndonesiapalinglambat7(tujuh)harikerja sejak ditemukannya:i. Pelanggaran peraturan perundang-undangan di bidang keuangan dan perbankanii. Keadaan atau perkiraan keadaan yang dapat membahayakan kelangsungan

usaha BNI.• AnggotaKomisariswajibmengungkapkan:

i. Kepemilikan sahamnya, baik pada BNI maupun pada bank dan perusahaan lain, yang berkedudukan di dalam dan di luar negeri.

ii. Hubungan keuangan dan hubungan keluarga dengan anggota Komisaris lain, anggotaDireksidan/ataupemegangsahamBNI,dalamlaporanpelaksanaanGCG sebagaimana diatur dalam Peraturan Bank Indonesia.

• AnggotaKomisarisdilarangmemanfaatkanbankuntukkepentinganpribadi,keluarga,dan/ataupihaklainyangdapatmerugikanataumengurangikeuntunganbank.

• AnggotaKomisarisdilarangmengambildan/ataumenerimakeuntunganpribadidari bank selain remunerasi dan fasilitas lainnya yang ditetapkan oleh Rapat Umum Pemegang Saham (RUPS).

• AnggotaKomisariswajibmengungkapkanremunerasidanfasilitaspadalaporanpelaksanaan GCG sebagaimana diatur dalam Peraturan Bank Indonesia.

c. rekomendasi komisaris Dewan Komisaris aktif memberikan rekomendasi atas beberapa hal yang disampaikan

oleh Direksi misalnya mengenai permohonan pemberian kredit. Namun pemberian rekomendasi tersebut tidak menunjukkan adanya keterlibatan Dewan Komisaris dalam pengambilan keputusan kegiatan operasional Bank.

2. Direksia. Jumlah, komposisi, kriteria dan Independensi anggota direksi

51


c. Commissioners Recommendationsthe Board of commissioners actively provide recommendations on a number of aspects that are submitted to the Directors such as those related to loan proposals. however, there are no indications that these recommendations provided by the Board of commissioners are in any way perceived as involvement by the commissioners in decisions related to the Bank’s operational activities.

2. Directorsa. The Number, Composition, Criteria and Independency of the Board of Directors are as follows:• Thenumberand

composition of Bni’s Board of Directors is presented in the table above.

• AllofBNI’sDirectorsresidein indonesia.

• BNI’sPresidentDirectororiginate from parties that are deemed independent of the controlling shareholder, which in this case is the republic of indonesia, as

duly represented by the state minister of state owned enterprises of the republic of indonesia.

• Inaccordancewiththe request of the extraordinary shareholders meeting (esm) that was proposed by the majority shareholders on the basis of its letter no. s-851/mBu/2007 dated 17 December 2007 in which the agenda for this esm included changes to the Directors and commissioners of the company, therefore,

• JumlahdankomposisianggotaDireksiBNIadalahsebagaiberikut:

• SeluruhanggotaDireksiBNIberdomisilidiIndonesia.• DirekturUtamaBNIberasaldaripihakyangindependenterhadappemegangsaham

pengendali yaitu Negara Republik Indonesia yang dalam hal ini diwakili oleh Menteri Negara BUMN R.I.

• SehubungandenganadanyapermintaanRapatUmumPemegangSahamLuarBiasa(RUPSLB) yang diajukan oleh Pemegang Saham mayoritas BNI berdasarkan suratnya No.S-851/MBU/2007tanggal17Desember2007dimanaagendaRUPSLBtersebutadalah perubahan Direksi dan Komisaris Perseroan, maka Komite Remunerasi dan

namaname

JabatanPosition

efektifeffective Date

Sigit PramonoDirektur UtamaPresident Director

17Desember/December 2003

Gatot M. SuwondoWakil Direktur Utamavice President Director

19Mei/may 2005

I. Supomo Direktur/Director 4 Agustus/august 2003

Achil R. Djajadiningrat Direktur/Director 15Desember/December 2003

Tjahjana Tjakrawinata*) Direktur/Director 15Desember/December 2003

Kemal Ranadireksa Direktur/Director 15Desember/December 2003

Bien Subiantoro Direktur/Director 15Desember/December 2003

Achmad Baiquni Direktur/Director 15Desember/December 2003

FeroPoerbonegoro Direktur/Director 17Desember/December 2003

Suroto Moehadji Direktur/Director 15Desember/December 2003

*efektifmengundurkandiriefektifpadatanggal1Agustus2007/resign since 1 august 2007

52


the remuneration and nomination committee submitted the criteria and the proposed members of the Board of Directors to the commissioners for submission to the shareholders.

• Themajorityofthemembersof the Board of Directors have minimum experience of 5 (five) years in the field of operations as an executive official of a Bank.

• Inaccordancewiththe requirements set within Bank indonesia’s regulations concerning

good corporate governance, Bni’s Directors do not hold positions as commissioner, Director, or in an executive capacity with another bank, company and/or institution, including as a commissioner in a subsidiary of Bni.

• NoneoftheDirectors,either individually or collectively, have shares amounting to over 25% (twenty five percent) of paid up capital in a company, as duly verified through the signing of the

acknowledgement letter that indicated that they do not possess shares of over 25% of paid up capital in any company.

• Inaccordancewiththerequirements set within the articles of association, none of the members of the Board of Directors have family links of up to the second tier with other Directors, and/or with other members of the Board of commissioners.

• AllofthemembersoftheBoard of Directors have passed the fit and Proper

test, in accordance with the requirements set by Bank indonesia concerning the fit and Proper test.

• Throughout2007,theDirectors did not provide any overall delegation of authority to other parties that resulted in the delegation of tasks and functions of the Directors.

b. Tasks and Responsibilities of the Directorsin the course of performing their tasks and responsibilities, the Directors

Nominasi mengajukan kriteria dan usulan nama-nama calon anggota Direksi kepada Komisaris untuk kemudian disampaikan kepada Pemegang Saham.

• MayoritasanggotaDireksitelahmemilikipengalamanpalingsedikit5(lima)tahundibidangoperasionalsebagaiPejabatEksekutifBank.

• SesuaidenganketentuanPeraturanBankIndonesiatentangGood Corporate Governance, Direksi BNI tidak memiliki rangkap jabatan sebagai Komisaris, Direksi atauPejabatEksekutifpadabank,perusahaandanataulembagalaintermasukmenjadi Komisaris pada perusahaan anak BNI.

• SeluruhanggotaDireksibaiksecarasendiri-sendiriataubersama-samatidakmemiliki saham melebihi 25% (dua puluh lima perseratus) dari modal disetor pada suatu perusahaan lain yang dibuktikan dengan penandatanganan Surat Pernyataan tidak memiliki saham melebihi 25% dari modal disetor pada suatu perusahaan.

• SesuaidenganketentuanAnggaranDasar,seluruhanggotaDireksitidaksalingmemiliki hubungan keluarga sampai dengan derajat kedua dengan sesama anggota Direksi,dan/ataudengananggotaDewanKomisaris.

• SeluruhanggotaDireksitelahlulusPenilaianKemampuandanKepatutan(Fit and Proper Test) sesuai dengan ketentuan Bank Indonesia tentang Penilaian Kemampuan dan Kepatutan (Fit and Proper Test).

• Selamatahun2007,Direksitidakmemberikankuasaumumkepadapihaklainyangmengakibatkan pengalihan tugas dan fungsi Direksi.

b. Tugas dan Tanggung Jawab direksi Dalam melaksanakan tugas dan tanggung jawabnya, Direksi senantiasa berpegang dan

berpedoman pada Anggaran Dasar. Tugas-tugas pokok Direksi yang tercantum dalam Anggaran Dasar terdiri dari: • MemimpindanmengelolaPerseroansesuaidenganmaksuddantujuanPerseroan

dan senantiasa berusaha meningkatkan efisiensi dan efektifitas.• MenguasaidanmemeliharadanmenguruskekayaanPerseroan.

53


constantly adhere to and are guided by the articles of association. the main tasks of the Directors as specified within the articles of association: • Leadandmanagethe

company in accordance with the intent and purposes of the company and constantly strive to improve the company’s efficiency and effectiveness.

• Control,maintain,and manage the company’s assets.

in addition to this, the

Directors are fully responsible for implementing their task in the interest of achieving the company’s intent and purposes.

the Directors also have the right to represent the company within and outside a court of law and have the right to implement all necessary action with both good intentions and to be fully responsible for management and ownership, and in respect to binding the company with other parties and other parties with the company with a

certain degree of limitations.

the Directors are required to implement the principles of good corporate governance in every business activity and at all organization levels and structure of the company. the Director’s responsibilities which are related to the implementation of good corporate governance are specified within the standard operating Procedures of the commissioners and Directors and include: • TheDirectorsarerestricted

from using Bni for

personal, family and/or any other party’s benefit or gain that might potentially hamper or reduce Bni’s profitability.

• TheDirectorsarerestrictedfrom taking and/or gaining personal profit from Bni, other than the remuneration and other facilities determined by the gsm.

the Directors constantly strive to act and follow up on the audit findings and recommendations from: the internal audit team and the Public accounting firm

Selain itu Direksi bertanggung jawab penuh dalam melaksanakan tugasnya untuk kepentingan Perseroan dalam mencapai maksud dan tujuannya.

Direksi juga berhak mewakili Perseroan di dalam dan di luar Pengadilan dan berhak melakukan segala tindakan dengan itikad baik dan penuh tanggung jawab mengenai pengurusan maupun mengenai pemilikan serta mengikat Perseroan dengan pihak lain dan pihak lain dengan Perseroan dengan pembatasan-pembatasan tertentu.

Direksi wajib melaksanakan prinsip-prinsip Good Corporate Governance dalam setiap usaha perusahaan di seluruh tingkatan dan jenjang organisasi. Tanggung jawab Direksi terkait dengan pelaksanaan Good Corporate Governance tersebut tertuang dalam Tata Tertib dan Pedoman Kerja Komisaris dan Direksi yang meliputi: • DireksidilarangmemanfaatkanBNIuntukkeuntunganpribadi,keluargadan/atau

pihak lain yang dapat merugikan atau mengurangi keuntungan BNI.• Direksidilarangmengambildan/ataumenerimakeuntunganpribadidariBNI,selain

renumerasi dan fasilitas lainnya yang ditetapkan berdasarkan keputusan RUPS.

Direksi senantiasa menindaklanjuti temuan audit dan rekomendasi dari Satuan PengendalianInterndanKantorAkuntanPublikE&Y,hasilpengawasanBankIndonesiadan/atauhasilpengawasanotoritaslainnyasepertiBapepam,danlain-lain.

b. kelenGkAPAn dAn PelAkSAnAAn TuGAS koMITe-koMITe

Dalam rangka mendukung efektivitas pelaksanaan tugas dan tanggung jawabnya, Komisaris BNI membentuk:1. Komite Audit.2. Komite Pemantau Risiko.3. Komite Remunerasi dan Nominasi.

54


of e&Y, Bank indonesia’s supervisory audit and/or other findings of other authorities such as Bapepam, etc.

b. The CoMPleTeneSS And IMPleMenTATIon of The CoMMITTee’S TASkS

to support the effectiveness of its tasks and responsibilities, Bni’s commissioners formed:1. the audit committee. 2. the risk monitoring

committee.3. the remuneration and nomination committee.

1. the audit committee a. Structure, composition, expertise, and independency of the Audit Committeethe audit committee’s structure is comprised of:1. chairman: suwarsono

(independent commissioner)2. members: • Effendi(Commissioner) • TeukuRadjaSjahnan

(independent member) • AlexanderZulkarnain

(independent member) • Henrajaya(Independent

member) 3. secretary: hasan mas’ud

(independent)

the audit committee is headed by an independent commissioner and comprises of independent members that possess expertise in finance or accounting as well as audit. in fulfillment of Bank indonesia’s requirements that stress that one of the members of the audit committee must be one deemed independent, possessing adequate expertise in the field of law or banking, the commissioners are currently processing candidates for the audit committee, including ones who possess legal expertise.

in addition to this, the members of the audit committee are also deemed to possess required integrity, good character and morals.

none of the independent members of the audit committee possess relations in terms of financial, management, shareholding and/or family connections with the Board of commissioners, Directors, and/or controlling shareholders or with the Bank, that may affect their ability to act independently.

1. komite audit a. Struktur, keanggotaan, keahlian dan independensi komite Audit Struktur Komite Audit terdiri dari: 1. Ketua : Suwarsono (Komisaris Independen) 2. Anggota : •Effendi(Komisaris) •TeukuRadjaSjahnan(pihakindependen) •AlexanderZulkarnain(pihakindependen) •Henrajaya(pihakindependen) 3. Sekretaris : Hasan Mas’ud (pihak independen)

Komite Audit diketuai oleh Komisaris Independen dan anggotanya terdiri dari pihak independen yang memiliki keahlian di bidang keuangan atau akuntansi serta audit. Untuk memenuhi ketentuan Bank Indonesia yang menegaskan bahwa salah satu anggota Komite Audit harus berasal pada pihak independen yang memiliki keahlian di bidang hukum atau perbankan, saat ini Komisaris sedang memproses calon anggota Komite Audit dari pihak independen yang mempunyai keahlian di bidang hukum.

Selain itu, anggota Komite Audit juga dinilai memenuhi persyaratan integritas, akhlak dan moral yang baik.

Seluruh anggota Komite Audit yang berasal dari pihak independen tidak memiliki hubungankeuangan,kepengurusan,kepemilikansahamdan/atauhubungankeluargadenganDewanKomisaris,Direksidan/atauPemegangSahamPengendaliatauhubungandengan Bank, yang dapat mempengaruhi kemampuan bertindak independen.

Anggota Komite Audit tidak ada yang merangkap sebagai Direksi BNI maupun Direksi pada bank lain serta tidak ada pihak independen yang merupakan mantan Direksi BNI maupun pejabat eksekutif BNI.

55


none of the members of the audit committee concurrently serve positions as Directors within Bni or other banks, or formerly served as Directors or executives within Bni.

b. Tasks and Responsibilities of the Audit Committe in accordance with prevailing regulations, the audit committee is tasked with providing its recommendations to the Board of Directors towards reports or matters submitted by the Directors to the Board

of commissioners, identifying matters that require the commissioners’ attention and implement other tasks related to the Board of commissioners tasks which include:• assessingfinancial

information issued by the company, such as the financial statement, projection and other financial information.

• assesstheCompany’sadherence or compliance towards capital market and other regulations related to the company’s activities.

• assesstheauditcarriedout by the internal auditor.

• reporttothecommissioners regarding the various risks that the company faces and the implementation of risk management by the Directors.

• assessandreporttothe commissioners any complaints related to the share issuer or public company.

• protecttheconfidentialityof documents, data and corporate infomation

in addition to this, the audit committee is also duly authorized to access notes or information regarding employees, funds, assets as other corporate resources related to its tasks. apart from acting on the basis of what is stipulated within the audit committee charter, passed on the basis of the commissioners’ decision, in the course of perfoming its task, the audit committee also actively interacts with the Directors and the internal audit team (sPi).

b. Tugas dan Tanggung Jawab komite Audit Sesuai ketentuan yang berlaku, Komite Audit bertugas untuk memberikan pendapat

kepada Dewan Komisaris terhadap laporan atau hal-hal yang disampaikan oleh Direksi kepada Dewan Komisaris, mengidentifikasi hal-hal yang memerlukan perhatian Komisaris dan melaksanakan tugas-tugas lain yang berkaitan dengan tugas Dewan Komisaris, antara lain meliputi:• Menelaahinformasikeuanganyangakandikeluarkanperusahaansepertilaporan

keuangan, proyeksi dan informasi keuangan lainnya.• Menelaahketaatanperusahaanterhadapperaturanperundang-undangandi

bidang Pasar Modal dan peraturan-peraturan lainnya yang berhubungan dengan kegiatan perusahaan.

• Menelaahpelaksanaanpemeriksaanolehauditorinternal.• MelaporkankepadaKomisarisberbagairisikoyangdihadapiperusahaandan

pelaksanaan manajemen risiko oleh Direksi.• MenelaahdanmelaporkankepadaKomisarisataspengaduanyangberkaitandenganEmitenatauperusahaanpublik.

• Menjagakerahasiaandokumen,datadaninformasiperusahaan.

Selain itu Komite Audit juga berwenang mengakses catatan atau informasi tentang karyawan, dana, aset serta sumber daya perusahaan lainnya yang berkaitan dengan pelaksanaan tugasnya.

Selain berpedoman pada Piagam Komite Audit yang ditetapkan atas dasar keputusan Komisaris, dalam menjalankan tugasnya, Komite Audit juga melakukan interaksi aktif dengan Direksi dan Satuan Pengawasan Intern (SPI).

Pada periode tahun 2007, Komite Audit telah memberikan rekomendasi kepada Dewan Komisaris sebagai berikut:• Melakukanpemantauandanmengevaluasiperencanaandanpelaksanaanauditserta

56


in 2007, the audit committee submitted the following recommendations to the Board of commissioners:• Monitorandevaluate

audit planning and implementation as well as monitor action or follow up audit findings in respect to evaluating the level of internal control, including the state of financial reporting processing.

• Reviewthefollowing:i. implementation of tasks

related to the internal audit team (sPi).

ii. verify that the audit

process performed by the extenal auditors is in accordance with prevailing audit standards.

iii. the implementation of action or follow up by the Directors on the results and findings submitted by the internal auditors, external auditors, and Bank indonesia.

• Providerecommendationinrelation to the appointment of a Public accountant or Public accounting firm in accordance with requirements set by the gsm through the Board of

commissioners.

c. Audit Committee Meetings convened in 2007(see table above)

d. The Audit Committee’s accomplishments up to 31 December 2007

• Monitorandevaluateaudit plan and action as well as monitor response to audit findings, in relation to assessing the appropriateness of internal control including assessing

the financial reporting process:

i. evaluation of the internal audit team’s audit plan and report to the Board of commissioners.

ii. monitor the implementation of the annual Business Plan and report its results on a quarterly basis to the Board of commissioners.

iii. monitor the preparation of the Directors and commissioners report concerning main aspects of the audit findings sm ii/2006 and sm i/2007.

iv. - ensure that the results of

memantau tindak lanjut hasil audit dalam rangka menilai kecukupan pengendalian intern termasuk kecukupan proses pelaporan keuangan.

• Melakukanreview:i. Pelaksanaan tugas Satuan Pengawasan Intern (SPI).ii. Kesesuaian pelaksanaan audit oleh Kantor Akuntan Publik (KAP) dengan standar

audit yang berlaku.iii. Pelaksanaan tidak lanjut oleh Direksi atas hasil temuan SPI, Akuntan Publik dan

hasil pengawasan Bank Indonesia.• MemberikanrekomendasipenunjukanAkuntanPublikdanKantorAkuntanPublik

(KAP) sesuai ketentuan yang berlaku kepada RUPS melalui Komisaris.

c. rapat komite Audit selama tahun 2007

d. realisasi Program kerja komite Audit tahun 2007•Melakukanpemantauandanevaluasiatasperencanaandanpelaksanaanaudit

serta pemantauan atas tindak lanjut hasil audit dalam rangka menilai kecukupan pengendalian intern termasuk kecukupan proses pelaporan keuangan: i. Melakukan evaluasi atas perencanaan audit oleh SPI dan melaporkan kepada

Komisaris.

Jumlah kehadirannumber of attendances

Jumlah rapatnumber of meetings

Suwarsono 32 36

Effendi 30 36

Teuku Radja Sjahnan 28 36

AlexanderZulkarnain 29 36

Henrajaya 28 36

57


ii. Memantau pelaksanaan Rencana Kerja Tahunan dan melaporkan hasilnya setiap triwulan kepada Komisaris.

iii. Memantau penyiapan laporan Direksi dan Komisaris tentang pokok-pokok hasil auditSemesterII/2006danSemesterI/2007.

iv. - Memastikan bahwa hasil pemeriksaan SPI ditindaklanjuti. - Memberikan laporan triwulan kepada Komisaris mengenai hal-hal yang belum

diselesaikan sesuai exit meeting.v. Memastikan bahwa hasil pemeriksaan BI ditindaklanjuti sebagaimana mestinya.vi. Memastikan bahwa hasil pemeriksaan BPK ditindaklanjuti sebagaimana mestinya.

• MengkajiLaporanHasilAuditKAPtahunbuku2006.• Mengevaluasiefektivitaspelaksanaanauditdariauditoreksterntermasukmenelaah

independensi dan obyektivitas auditor ekstern serta menelaah kecukupan pemeriksaan yang dilakukannya untuk memastikan bahwa semua risiko yang penting telah dipertimbangkan.

• Melakukanpenelaahanatasinformasikeuanganyangakandikeluarkanperusahaanseperti laporan keuangan proyeksi dan informasi keuangan lainnya.

• MenyiapkanlaporankepadaMenteriNegaraBUMNtentangpelaksanaanpengendalian intern semester I tahun 2007.

• MembuatlaporantahunankepadaKomisarismengenaipelaksanaantugasKomiteAudit selama 2006.

• KegiatanterkaitpeningkatankualitasSDM:i. Mengikuti program pendidikan dan pelatihan.ii. Melakukan identifikasi kebutuhan pendidikan dan pelatihan bagi Komite Audit.iii. Menyampaikan usulan kepada Komisaris mengenai pendidikan dan pelatihan.

• ReviewataspelaksanaanpaketkompensasiKomisarisdanDireksi.

the internal audit team’s findings are followed up

- Provide quarterly reports to the Boc, particularly in regard to matters that have not been resolved in accordance with the exit meeting.

v. ensure that the findings of Bank indonesia’s audit are appropriately followed up.

vi. ensure that the BPk (government financial audit agency) findings are appropriately followed up.

• AssesstheExternalauditor’s 2006 audit report.

• Evaluatetheeffectivenessof the audit carried out by the external auditor, including asssessing the independency and objectivity of the external auditor and the adequacy of the inspection process, to ensure that all major risks have already been considered.

• Assessthefinancialinformation to be revealed by the company, such as the projected financial statement and other financial information.

• Preparethereporttothe

minister of state-owned enterprises concerning internal control in the first half of 2007.

• Preparetheannualreportfor the Boc regarding the audit committee’s work throughout 2006

• Relatedactivitiestoimprovehr quality:

i. Participate in training and education programs

ii. identify the audit committee’s training and education needs.

iii. submit to the Boc the proposed education and training that it seeks to

participate in.• Reviewtheimplementation

of the Boc’s and Director’s compensation package

2. risk monitoring committee a. Structure, composition, expertise and independency of the Risk Monitoring Committeethe structure of the risk monitoring committee as of 31 December 2007 is comprised of:• Chairperson:Felia

salim (independent commissioner)

• Members:

58


- h.m.s latif (commissioner)

- emma s. tjakradinata (independent member)

- ibrahim husein (independent member)

- setiawan Boedihardjo (independent member, effective since 30 october 2007)

• Secretary:HasanMas’ud(not a concurrent member)

the risk monitoring committee members:• Areappointedand

terminated by the Directors on the basis of a Board of

commissioners’ decision.• Maynotconcurrently

serve as members of the remuneration and nomination committee

• Consistof1(one)member from the Board of commissioners and 3 (three) members from independent parties and is not a member of Bni’s Board of Directors.

• Atleastoneindependentmember possesses financial expertise, fulfilled by emma s. tjakradinata, ibrahim husein and setiawan Boedihardjo.

• Atleastoneindependentmember possesses risk management expertise, fulfilled by emma s. tjakradinata.

• Haveadequateknowledgeand general understanding in risk management principles and process, banking and capital market regulations and laws, state-owned enterprise and other regulation related to Bni’s operational activities.

• Possessgoodintegrity,character and morals.

none of the independent members of the committee have financial, managerial, shareholding and/or family links with the Board of commissioners, Board of Directors and/or controlling shareholders or relationships with the Bank that may affect their ability to behave independently.

the competency and independency of the members of the risk monitoring committee is in accordance with the requirements set within the risk monitoring

2. komite Pemantau risiko a. Struktur, keanggotaan, keahlian dan independensi komite Pemantau risiko Struktur Komite Pemantau Risiko per 31 Desember 2007: Ketua :FeliaSalim(KomisarisIndependen) Anggota :•H.M.S.Latif(Komisaris) •EmmaS.Tjakradinata(AnggotaIndependen) •IbrahimHusein(AnggotaIndependen) •SetiawanBoedihardjo(AnggotaIndependen,efektifsejak30Oktober2007) Sekretaris : Hasan Mas’ud (tidak merangkap sebagai anggota)

Anggota Komite Pemantau Risiko:• DiangkatdandiberhentikanolehDireksiberdasarkankeputusanrapatDewanKomisaris.• TidakmerangkapsebagaianggotaKomiteAuditmaupunKomiteRemunerasi

dan Nominasi.• Terdiriatas1(satu)orangyangmerupakankomisarisdan3(tiga)orangdaripihak

independen, dan tidak ada yang berasal dari anggota Direksi BNI.• Memilikikeahliandibidangkeuangankhususnyabagisekurang-kurangnyaseoranganggotayangberasaldaripihakindependen,yaituEmmaS.Tjakradinata,IbrahimHusein dan Setiawan Boedihardjo.

• Memilikikeahliandibidangmanajemenrisikokhususnyabagisekurang-kurangnyaseoranganggotayangberasaldaripihakindependen,yaituEmmaS.Tjakradinata.

• Memilikipengetahuandanpemahamanmengenaiprinsipdanprosesmanajemenrisikosecara umum, peraturan perundangan di bidang perbankan, pasar modal, BUMN dan peraturan perundangan lainnya yang berkaitan dengan aktivitas operasional BNI.

• Memilikiintegritas,akhlakdanmoralyangbaik.

Seluruh anggota komite yang merupakan pihak independen tidak memiliki hubungan keuangan,kepengurusan,kepemilikansahamdan/atauhubungankeluargadengan

59


DewanKomisaris,Direksi,dan/ataupemegangsahampengendaliatauhubungandengan BNI yang dapat mempengaruhi kemampuannya untuk bertindak independen.

Kompetensi dan independensi anggota Komite Pemantau Risiko telah sesuai Piagam KomitePemantauRisikosebagaimanaSuratKeputusanKomisarisNo.Kep/07/DK/2006tanggal 20 Desember 2006.

b. Tugas dan Tanggung Jawab komite Pemantau risiko Dalam Piagam Komite Pemantau Risiko dijelaskan bahwa tanggungjawab Komite

Pemantau Risiko mencakup: • Melakukanevaluasitentangkesesuaianantarakebijakanmanajemenrisikodengan

pelaksanaan kebijakan tersebut dan memberikan rekomendasi kepada Dewan Komisaris mengenai kebijakan manajemen risiko dan implementasinya untuk memastikan bahwa BNI telah mengelola risiko-risiko secara memadai.

• MelakukanpemantauandanevaluasipelaksanaantugasKomiteManajemenRisikodanSatuan Kerja Manajemen Risiko, untuk selanjutnya memberikan rekomendasi kepada Dewan Komisaris guna peningkatan efektivitas pelaksanaan manajemen risiko BNI.

Tugas Komite Pemantau Risiko sesuai dengan lingkup tanggungjawabnya adalah:• Melakukanevaluasiataskebijakandanstrategimanajemenrisikoyangdisusunoleh

manajemen secara tahunan .• MelakukanevaluasiterhadaplaporanpertanggungjawabanDireksiataspelaksanaan

kebijakan manajemen risiko.• MelakukanevaluasiatasLaporanProfilRisikoTriwulananBNIdanpelaksanaan

proses manajemen risiko, untuk selanjutnya memberi masukan kepada Dewan Komisaris atas kondisi risiko yang dihadapi oleh Bank serta usulan langkah-langkah mitigasi atas risiko-risiko tersebut sehingga Dewan Komisaris dapat memberi masukan untuk langkah perbaikan kepada Direksi, apabila diperlukan.

committee’s charter through the commissioners Decree no. kep/07/Dk/2006, dated 20 December 2006.

b. Task and Responsibility of the Risk Monitoring Committeethe risk monitoring committee’s charter also emphasizes the responsibility of the risk monitoring committee which includes:• Evaluatethelevelof

sufficiency between risk management policy and with the policy’s implementation and provide

recommendations to the commissioners in regard to risk management policy and its implementation, to ensure that Bni has managed the risks accordingly.

• Monitorandevaluatetheimplementation of the risk management committee’s and the risk management working team’s tasks and subsequently provide its recommendation to the commissioners, so as to enhance the effectiveness of implementing risk management within Bni.

the tasks of risk monitoring committee:• Evaluateriskmanagement

strategy and policies. formulated by management

• EvaluateDirector’sReporton risk management policy implementation.

• EvaluateQuarterlyrisk Profile report and implementation of risk management process, and subsequently provide input to the Board of commissioners on risk environment so that Board of commissioners could submit a recommendation

to the Board of Directors.• EvaluatetheBoardof

Directors action in fulfilling Bank indonesia regulations and other prevailing regulations with regard to prudential principles of risk management.

• EvaluateDirector’smonitoring result on the bank’s business activities.

• Evaluatemonitoringresultson the bank’s compliance toward risk management implementation in all agreements and commitments made with Bank indonesia.

60


• Providerecommendationsto the Board of commissioner in risk management aspects, with regard to transactions or business activities exceeding the Director’s authority limit.

• Monitorandevaluateimplementation of risk monitoring committee and risk management working team duties, which include:

- reviewing the implementation of each component of enterprise risk management.

- reviewing risk

management aspects of the company’s published report.

- Provide input in the selection process and propose a candidate for independent risk management consultant, as well as monitor the work of the independent risk management consultant, including suggesting termination of services if their work is considered below the required standard.

• Performotherdutiesas required by Board of

commissioners.• Conductself-evaluationin

implementation of duties and periodically improve the working guidance of the risk monitoring committee.

c. Accomplishment of the Risk Monitoring Committee’s During 2007, the risk monitoring committee performed the following activities:• ProvidedareportontheRisk

monitoring committee’s activities in 2006.

• Mengevaluasilangkah-langkahyangdiambilolehDireksidalamrangkamemenuhiperaturan Bank Indonesia dan peraturan perundang-undangan lain yang berlaku dalam rangka pelaksanaan prinsip kehati-hatian, khususnya yang berkaitan dengan manajemen risiko.

• MengevaluasihasilpemantauanDireksiterhadapkegiatanusahaBankagartidakmenyimpang dari ketentuan yang berlaku.

• MengevaluasihasilpemantauanataskepatuhanBankterkaitpelaksanaanmanajemen risiko terhadap seluruh perjanjian dan komitmen yang dibuat oleh Direksi kepada Bank Indonesia.

• MelakukanevaluasidanmemberikanmasukandarisegimanajemenrisikokepadaDewan Komisaris terhadap permohonan atau usulan Direksi yang berkaitan dengan transaksi atau kegiatan usaha yang melampaui kewenangan Direksi untuk dapat digunakan oleh Dewan Komisaris sebagai dasar untuk pengambilan keputusan.

• MelakukanpemantauandanevaluasipelaksanaantugasKomiteManajemenRisikodan Satuan Kerja Manajemen Risiko, yang mencakup hal-hal sebagai berikut:- melakukan penelaahan atas pelaksanaan masing-masing komponen dari Enterprise

Risk Management di dalam perusahaan.- melakukan penelahaan atas informasi yang berkaitan dengan manajemen risiko

dalam laporan-laporan yang akan dipublikasikan perusahaan.- memberikan masukan dalam proses pelaksanaan seleksi dan mengusulkan calon

konsultan manajemen risiko independen, serta mengawasi pekerjaan konsultan manajemen risiko independen, termasuk mengusulkan pemberhentiannya apabila dalam pelaksanaan tugasnya dianggap tidak memenuhi standar atau ketentuan yang berlaku.

• MelaksanakantugaslainyangdiberikanolehKomisarisberdasarkanketentuanperaturan perundangan yang berlaku.

• Melakukanself-evaluation terhadap efektivitas pelaksanaan tugas dan memutakhirkan Pedoman Kerja Komite Pemantau Risiko secara periodik.

61


c. hal-hal yang dilakukan komite Pemantau risiko Hal-hal yang telah dilakukan Komite Pemantau Risiko selama tahun 2007 sebagai berikut:• MembuatLaporanTahunanPelaksanaanProgramKerjaKomitePemantauRisiko

Tahun 2006. • MenyusunProgramKerjaKomitePemantauRisikoTahun2007.• Mengevaluasiataskebijakandanstrategimanajemenrisikotahun2006dengan

penekanan pada sektor Korporasi.• Melakukanevaluasiataskebijakandanstrategimanajemenrisikotahun2006

dengan penekanan pada sektor Usaha Kecil (USK).• Menghadiribusiness meeting semesteran di Sentra Kredit Menengah (SKM) dan

Sentra Kredit Kecil (SKC) dan membuat laporan hasil pelaksanaannya.• MelakukanevaluasiatasLaporanProfilRisikoTriwulananyangdisampaikanoleh

Direksi ke Bank Indonesia dan memberikan masukan kepada Direksi melalui Dewan Komisaris mengenai upaya peningkatan pengukuran risiko komposit sehingga benar-benar mencerminkan tingkat risiko yang harus dikelola oleh BNI.

• MemantaudanmengevaluasipelaksanaantugasKomiteManajemenRisikodanSatuan Kerja Manajemen Risiko (Divisi Manajemen Risiko dan Divisi Risiko Kredit).

• MelakukanevaluasiterhadaplaporanpertanggungjawabanDireksiataspelaksanaanKebijakan Manajemen Risiko.

• MemantauprogramperbaikanNPL.• MemantauperkembanganpenerapanCentral Liability System.• MemberimasukankepadaDewanKomisarisataskonsultasikredityangdiajukan

oleh Direksi.• Menganalisapemberiandanpersetujuankreditkepadapihakterkait.• MelakukanevaluasiataspelaksanaanArsitekturManajemenRisikoBNI.• Mengevaluasitingkatkesehatanbank(CAMEL)semesteran.• MemberimasukankepadaDewanKomisaristerkaitrestrukturisasikreditdengan

pemberian keringanan berupa alternatif pemberian potongan bunga dan pokok pinjaman

• FormulatedanActionProgram of the risk monitoring committee in 2007.

• Evaluatedthe2006riskmanagement policy and strategy with specific focus on the corporate sector.

• Evaluatedthe2006riskmanagement policy and strategy focusing on the small-size loan business.

• Participatedinhalf-yearBusiness meetings in medium loan centers and small loan centers and put together a result report.

• EvaluatedtheQuarterly

risk Profile report submitted by the Board of Directors to Bank indonesia, and provided input to improve composite risk measurement, so that it reflects the risk level to be managed by Bni.

• Monitorandevaluatetheimplementation of the risk management committee and risk management working team.

• EvaluatetheDirector’saccountability report in respect to the implementation of risk management policy.

• Monitortheprogramtoimprove nPl levels

• Monitortheapplicationofthe central liability system.

• ProvideinputtotheBoard of commissioners in respect to loan consultation.

• Analyzetheloanapprovalprocess to related parties

• EvaluatetheRiskmanagement architecture

• Performanevaluationofthe Bank’s state of health (camel) every semester.

• ProvideinputtotheBoardof commissioners with regard to loan restructuring

62


through alternative scenario of haircut on interest payments and principal loans.

• Providerecommendationsfor the company’s 2008 Business Plan and Budget;

• Evaluatetheachievementof action plan and performance result of risk monitoring committee

the risk monitoring committee evaluates and provides independent recommendations to the Board of commissioners with regard to Bni performance

and activities based on its analysis of internal and external reports, along with discussion with Bni management throughout 2007.

d. Risk Monitoring Committee Meetings in 2007Based on the risk monitoring committee charter, the committee should convene a meeting at least once every month. however, considering the numbers of issues related to risk management which need to be monitored and

evaluated, the committee meeting is conducted once every week.

During 2007, the risk monitoring committee held 33 meetings with details of attendance presented in the above table.

3. remuneration and nomination committeea. Structure, membership, expertise, and independency of the Committeethe establishment of the remuneration and nomination

committee was a culmination of the the minister of state-owned enterprises Decree no. kep-117/m-mBu/2002, dated 31 July 2002, concerning the implementation of good corporate governance Practices for state-owned enterprises (soe). the remuneration and nomination committee was formed on the basis of the commissioners’ Decree no. kep/01/Dk/2002, dated 2 December 2002.

in line with Bank indonesia’s regulation no. 8/4PBi/2006, dated 30 January

• MemberimasukanatasdraftRencanaKerjadanAnggaranPerusahaan(RKAP)BNItahun 2008.

• MengevaluasipencapaianrencanakerjadankinerjaKomitePemantauRisikoditahun 2007.

Komite Pemantau Risiko telah memberikan penilaian dan rekomendasi yang independen kepada Dewan Komisaris mengenai aktivitas dan kinerja BNI dari hasil analisa laporan internal dan eksternal serta pembahasan dalam rapat-rapat internal dan dengan manajemen BNI selama tahun 2007.

d. rapat komite Pemantau risiko selama tahun 2007 Berdasarkan Piagam Komite Pemantau Risiko dinyatakan bahwa komite wajib

mengadakan rapat sekurang-kurangnya satu kali dalam satu bulan. Namun mengingat banyaknya permasalahan yang terkait dengan aspek risiko yang perlu dipantau dan dievaluasi, maka disepakati rapat komite dilakukan satu kali setiap minggu.

Rapat Komite Pemantau Risiko selama tahun 2007 dilaksanakan sebanyak 33 kali

dengan rincian kehadiran masing-masing anggota komite sebagai berikut:

Jumlah kehadirannumber of attendances

Jumlah rapatnumber of meetings

FeliaSalim 33 33

H.M.S Latif 14 33

EmmaTjakradinata 30 33

Ibrahim Husein 31 33

Setiawan Boedihardjo* 8 33

* Mulai aktif 30 Oktober 2007 menggantikan Sutirta Budiman yang berhenti sebagai anggota komite sejak Juni 2007/effective as of 30 october 2007 replacing sutirta Budiman who resumed his duty since June 2007.

63


3. komite remunerasi dan nominasia. Struktur, keanggotaan, keahlian dan independensi komite Audit Pembentukan Komite Remunerasi dan Nominasi merupakan tindak lanjut dari diterbitkannyaKeputusanMenteriBUMNNo.Kep-117/M-MBU/2002tanggal31Juli2002 tentang Penerapan Praktek Good Corporate Governance pada Badan Usaha Milik Negara (BUMN). Komite Remunerasi dan Nominasi dibentuk dengan Surat Keputusan KomisarisNo.Kep/01/DK/2002tanggal2Desember2002.

SejalandenganPeraturanBankIndonesiaNo.8/4/PBI/2006tanggal30Januari2006

tentang Pelaksanaan Good Corporate Governance Bagi Bank Umum, yang harus direalisasikan paling lambat akhir Juni 2007, keberadaan Komite Remunerasi dan Nominasi lebih dioptimalkan dengan:• SuratKeputusanKomisarisNo.Kep/08/DK/2006tanggal20Desember2006

tentang Penetapan Piagam Komite Remunerasi dan Nominasi PT Bank Negara Indonesia (Persero) Tbk.

• SuratKeputusanKomisarisNo.Kep/005/DK/2007tanggal29Agustus2007tentangPerubahan Susunan dan Penetapan Anggota Komite Komisaris dan Sekretaris Komite.

Susunan keanggotaan Komite Remunerasi dan Nominasi adalah sebagai berikut: Ketua : Achjar Iljas (Komisaris Independen) Anggota: •ZakiBaridwan(KomisarisUtama) •Suwarsono(KomisarisIndependen) •ParikesitSoeprapto(Komisaris) •DarwinSuzandi(PemimpinDivisiSumberDayaManusia) • IdayuNilawati(Independen)

Komite Remunerasi dan Nominasi diketuai oleh Komisaris Independen dan anggotanya terdiri dari Komisaris Utama, Komisaris Independen serta pejabat eksekutif yang

2006, concerning the implementation of good corporate governance for commercial Banks which must be applied no later than the end of June 2007, the remuneration and nomination committee’s existence is further enhanced through:• TheCommissionersDecree

no. kep/08/Dk/2006 dated 20 December 2006 concerning the establishment of the remuneration and nomination committee’s guidelines for Pt Bank negara indonesia

(Persero) tbk.• TheCommissionersDecree

no. kep/005/Dk/2007 dated 29 august 2007 concerning changes to the composition and Determination of members of the commissioner’s committee and committee’s secretary.

the composition of members of the remuneration and nomination committee is as follows:• Chairman: achjar iljas (independent

commissioner)

• Members: - ZakiBaridwan(President

commissioner) - suwarsono (independent

commissioner) - Parikesit soeprapto

(commissioner) - Darwin suzandi (hrD

Division head) - idayu nilawati

(independent member)

the remuneration and nomination committee is headed by an independent commissioner and its members comprise the President commissioner,

independent commissioner, as well as an executive that is in charge of the human resources Division. as the head of the hrD Division, this executive has the knowledge and insight in regard to rules related to the remuneration and nomination system and/or succession plan within the Bank. members of the remuneration and nomination committee possess good integrity, character, and morals.

64


b. Concurrent Positions of Members within the Committee • TherearenoDirectorsof

Bni or Directors of other banks who are members of the remuneration and nomination committee.

• TheChairmanoftheremuneration and nomination committee does not serve any concurrent position as chairman of other committees.

c. Independency of the Committee Members• NoneoftheIndependent

members of the committee have financial, managerial, sharesholder, and/or family links with the Board of commissioners, Directors and/or the controlling shareholders, or links with the Bank that may affect their ability to act independently.

• TheIndependentmembersof the committee are not former members of the Board of Directors or executives from the same Bank.

d. Tasks and Responsisbilities of the Remuneration and Nomination Committethe committee’s scope of work is based on the remuneration and nomination committee’s charter, in accordance with the commissioners Decree letter, no. kep/08/Dk/2006 dated 20 December 2006 directing it to:• Evaluatetheremuneration

and nomination system/policy for the commissioners, Directors and executives as well as

all employees.• Formulateandprovide

recommendations to the commissioners regarding the remuneration policy system for commissioners and Directors for submission to the general shareholders meeting (gsm).

• Formulateandproviderecommendations to the commissioners regarding the selection and/or replacement system for the commissioners and Directors.

• Provideitsrecommendation

merupakan pemimpin Divisi Sumber Daya Manusia. Sebagai pemimpin Divisi SDM, PejabatEksekutiftersebutmemilikipengetahuandanmengetahuiketentuansistemremunerasidan/ataunominasisertasuccession plan. Anggota Komite Remunerasi dan Nominasi memiliki integritas, akhlak dan moral yang baik.

b. rangkap Jabatan Anggota komite • TidakadaDireksiBNImaupunDireksibanklainyangmenjadianggotaKomite

Renumerasi dan Nominasi.•KetuaKomiteRemunerasidanNominasitidakmerangkapsebagaiketuapada

Komite Lain.

c. Independensi Anggota komite• SeluruhPihakIndependenanggotaKomitetidakmemilikihubungankeuangan,kepengurusan,kepemilikansahamdan/atauhubungankeluargadenganDewanKomisaris,Direksidan/atauPemegangSahamPengendaliatauhubungandenganBank, yang dapat mempengaruhi kemampuannya untuk bertindak independen.

• PihakIndependenyangmenjadianggotaKomitetidakadayangberasaldarimantanAnggotaDireksiatauPejabatEksekutifyangberasaldariBankyangsama.

d. Tugas dan Tanggung Jawab komite remunerasi dan nominasi Lingkup tugas Komite ditetapkan dalam Piagam Komite Remunerasi dan Nominasi sesuaiSuratKeputusanKomisarisNo.Kep/08/DK/2006tanggal20Desember2006 adalah:• Melakukanevaluasiterhadapsistem/kebijakanremunerasidannominasibagiKomisaris,DireksidanPejabatEksekutifsertaPegawaisecarakeseluruhan.

• MenyusundanmemberikanrekomendasikepadaKomisarismengenaisistemkebijakan remunerasi bagi Komisaris dan Direksi.

• MenyusundanmemberikanrekomendasikepadaKomisarismengenaisistemdan

65


prosedurpemilihandan/ataupenggantiananggotaKomisarisdanDireksi• MemberikanrekomendasikepadaKomisarismengenaicalonanggotaKomisarisdan/

atau Direksi.• MemberikanrekomendasikepadaKomisarismengenairemunerasibagiPejabatEksekutifdanpegawaisecarakeseluruhan.

• MemberikanrekomendasikepadaKomisarismengenaipihakindependenyangakan menjadi anggota Komite Audit dan anggota Komite Pemantau Risiko serta remunerasibagiPejabatEksekutifdanpegawaisecarakeseluruhan.

• MelaksanakantugaslainnyayangdiberikanolehKomisaris.

Misi Komite Remunerasi dan Nominasi adalah ‘membantu Komisaris dalam menjalankan tugas pengawasan terhadap Perseroan, khususnya untuk memastikan bahwasistem/kebijakanremunerasidannominasiPerseroantelahdisusundandilaksanakan berdasarkan asas keadilan dan transparansi serta patuh kepada peraturan perundang-undangan yang berlaku.’ Pada tahun 2007, Komite Remunerasi dan Nominasi telah melaksanakan hal-hal sebagai berikut:i. Bidang Remunerasi• melakukankajianterhadapsistemRemunerasiDireksidanKomisaris,serta

merekomendasikan perubahan remunerasi Direksi dan Komisaris kepada Komisaris.• melakukankajianterhadapsistemRemunerasiPegawaiBNI,serta

merekomendasikan usulan-usulan penyempurnaannya kepada Komisaris.• MenyusundanmerekomendasikanSistemEvaluasiKinerjaDireksikepada

Komisaris.

ii. Bidang Nominasi• melakukankajianterhadapSistemNominasiDireksi,sertamerekomendasikan

perbaikannya kepada Komisaris.• menyusundatabase kandidat anggota Direksi dari sumber internal termasuk

to the commissioners regarding potential candidates for commissioners and Directors of the Bank.

• Provideitsrecommendationto the commissioners regarding remuneration for executives and all employees.

• Provideitsrecommendationto the commissioners in regard to independent members who become members of the audit committee and members of the risk management committee as well as

the remuneration of the executives and all of the employees.

• Performothertasksprovided to them by the commissioners.

the remuneration and nomination committee’s mission is ‘to support the commissioners in their supervisory tasks within the company, particularly in regard to ensuring that the company’s remuneration and nomination system/policy has been fairly and transparently formulated and implemented

and in accordance prevailing rules and regulations.’ in 2007, the remuneration and nomination committee carried out the following:i. remuneration areas• AssessedtheDirectors’

and commissioners’ remuneration, and provided its recommendation to the commissioners in respect to changes to the Directors’ and commissioners’ remuneration.

• AssessedtheRemunerationsystem for all employees of Bni as well as providing

recommended changes to the commissioners.

• Formulateandrecommenda Performance evaluation system for the Directors to the commissioners.

ii. nomination areas• AssessedtheDirectors

nomination system, as well as recommending changes to the commissioners.

• Formulatedadatabaseofcandidates for members of the Board of Directors, including the selection criteria parameters as well as its recommendations to

66


the commissioners.• ReviewedtheNomination

system for Bni’s employees (Bni’s succession Plan) in its entirety, as well as provided its recommendations to the commissioners.

• ReviewedtheProfessional-hire recruitment system within Bni and provided its recommendations to the commissioners.

• Providedrecommendationsin regard to independent members that are not commissioners and are appointed as members

of the risk monitoring committee.

iii. Perform other tasks mandated to them by the commissioners.

The remuneration and nomination Committee Meetings held throughout 2007(see table above)

C. IMPleMenTATIon of CoMPlIAnCe funCTIonthe compliance Division was formed as part of Bni’s good corporate governance

strategy while, at the same time, fulfilling Bank indonesia’s regulations on implementing principles of prudent banking. the main function of the compliance Division is to ensure that every unit within the Bank comply with Bank indonesia’s regulations and other prevailing rules and regulations, as well as the company’s policies and procedures; ensure that business activities are conducted well (in respect to loans, funds, and procurement of goods and services); ensure operational activities in every

unit (Branches, regional offices, loan centers and head office) are in compliance through Quality assurance (Qa), implementation of the know Your customer (kYc) program as part of the Bank’s efforts to deter money laundering, as well as fostering a compliant culture in every business and non-business unit within the Bank.

in implementing these functions, the compliance Division assesses the level of compliance of every policy and procedure as well as

parameter-parameter untuk kriteria seleksinya serta merekomendasikannya kepada Komisaris.

• melakukankajianterhadapSistemNominasiPegawaiBNI(Succession Plan) secara keseluruhan, serta merekomendasikan usulan-usulan untuk penyempurnaannya kepada Komisaris.

• melakukankajianterhadapSistemRekrutmenTenagaProhire (PKWT) di BNI dan merekomendasikannya kepada Komisaris.

• memberikanrekomendasiterhadappihakindependennon-Komisarisyangakandiangkat sebagai anggota Komite Pemantau Risiko.

iii. Melaksanakan tugas-tugas lain yang diamanahkan Komisaris.

rapat komite remunerasi dan nominasi selama tahun 2007The Remuneration and Nomination Committee Meetings held in 2007

Posisi/Position keterangan/Descriptionkehadiran/number of attendances

Achjar Iljas Ketua/chairmanKomisarisIndependen/independent commissioner

12

Zaki Baridwan Anggota/memberKomisarisUtama/President commissioner

6

Suwarsono* Anggota/memberKomisarisIndependen/independent commissioner

2

Parikesit Suprapto* Anggota/member Komisaris/commissioner -

DarwinSuzandi Anggota/member DivisiSDM/hrD Division 12

Idayu Nilawati** Anggota/memberPihakIndependen/independent member

12

Jumlah rapat/number of meetings 12

* AnggotasejakakhirAgustus2007/member since the end of august 2007**PensiunanBNIsejakOktober2005(masakerja27tahun)–AdvisorProyekSDM(2tahun)/retired from Bni since

october 2005 (served 27 years) – advisor for the hrD Project (2 years)

67


C. PenerAPAn funGSI kePATuhAn

Divisi Kepatuhan dibentuk sebagai bagian dari strategi untuk tata kelola perusahaan BNI sekaligus untuk memenuhi ketentuan perbankan yang dikeluarkan oleh Bank Indonesia dalamrangkapelaksanaanprinsipkehati-hatian.FungsipokokDivisiKepatuhanadalahuntuk memastikan kepatuhan di setiap unit usaha terhadap peraturan Bank Indonesia dan peraturan perundang-undangan yang berlaku, serta kebijakan dan prosedur perusahaan; memastikan pelaksanaan aktivitas usaha yang sehat (kredit, dana, serta pengadaan barang dan jasa); memastikan kepatuhan kegiatan operasional di setiap unit (Kantor Cabang, Kantor Wilayah, Sentra Kredit, dan Kantor Besar) melalui Quality Assurance (QA), penerapan program Prinsip Mengenal Nasabah (PMN) serta mendorong budaya patuh di setiap unit, baik bisnis maupun non bisnis.

Dalam melaksanakan fungsinya tersebut, Divisi Kepatuhan melakukan uji kepatuhan atas setiap rancangan kebijakan dan prosedur serta melakukan uji kepatuhan atas setiap proses persetujuan kredit serta pengadaan barang dan jasa di atas nominal tertentu. Terhadap persetujuan kredit serta pengadaan barang dan jasa di atas nominal tertentu, uji kepatuhan dilaksanakan oleh unit yang bersangkutan (self assesment) dengan menggunakan checklist yang dikembangkan oleh Divisi Kepatuhan. Pemeriksaan selanjutnya akan dilaksanakan oleh QA untuk memastikan bahwa uji kepatuhan tersebut telah dilakukan dengan benar. Saat ini Divisi Kepatuhan terus mengembangkan sistem uji kepatuhan khususnya bidang trade finance.

Divisi Kepatuhan juga bertanggung jawab atas penerapan PMN sebagai bagian dari aktivitas Anti Pencucian Uang. Hal ini merupakan tantangan yang cukup besar mengingat jaringan distribusi BNI yang sangat luas. Untuk mengatasinya, Divisi Kepatuhan telah mengambil berbagai inisiatif, antara lain mengembangkan sistem yang terintegrasi dengan sistem iCONS untuk mengindentifikasi transaksi keuangan yang mencurigakan, mendeteksi transaksi keuangan tunai dalam jumlah tertentu, serta alert system untuk mengidentifikasi calon nasabah yang dianggap mempunyai risiko tinggi, calon nasabah yang berasal dari negara yang tergolong sebagai negara berisiko tinggi, serta mengidentikasi bisnis berisiko

the level of compliance for every process, within a credit approval and procurement of goods and services that are above a certain value, through a self assessment process by the corresponding unit that uses a checklist developed by the compliance Division. the subsequent assessment will be carried out by Qa to ensure that the compliance test has been appropriately carried out. the compliance Division is currently seeking to develop a compliance evaluation system specifically for trade finance.

the compliance Division is also responsible for the implementation of kYc which serves as part of the activities to deter money laundering. this is indeed a daunting challenge as Bni has a sizeable distribution network. to overcome this, the compliance Division has taken various initiatives, including the development of a system that is integrated with the icons system, used to identify suspect financial transactions, detect financial transactions of a certain scale or amount, as well as an alert

system to identify high risk potential customers, potential customers that originate from countries categorized as being of high risk, as well as identify high risk businesses that may be used to launder money or fund terrorist activities. the compliance Division also constantly analyzes, monitors, and disseminates information on implementing know Your customer and implementing anti money laundering laws that are carried out either through direct contact or through an e-learning program jointly developed by the

compliance Division and the training and human resources Development Division.

in addition to this, the compliance Division also assesses the level of compliance of the draft policy incorporated within the company’s corporate guidelines (Buku Pedoman Perusahaan or BPP) formulated by the entrusted unit.

the compliance Division actively disseminates information regarding Bank indonesia regulations and

68


tinggi yang kemungkinan digunakan dalam aktivitas pencucian uang maupun pembiayaan teroris. Divisi Kepatuhan juga secara terus menerus melakukan penelitian, pemantauan dan sosialisasi atas pelaksanaan Prinsip Mengenal Nasabah dan pelaksanaan Undang-undang Tindak Pidana Pencucian Uang. Sosialisasi dilakukan melalui metode tatap muka maupun melalui program e-Learning PMN yang dipersiapkan oleh Divisi Kepatuhan bekerja sama dengan Divisi Pelatihan dan Pengembangan Sumber Daya Manusia.

Selain itu Divisi Kepatuhan juga melakukan pengujian kepatuhan atas rancangan kebijakan yang akan dibakukan dalam Buku Pedoman Perusahaan (BPP) yang dibuat oleh unit pembuat kebijakan.

Divisi Kepatuhan secara aktif menginformasikan peraturan Bank Indonesia dan peraturan lainnya yang terkait dengan aktivitas perbankan kepada segenap unit organisasi terkait untuk dilaksanakan sesuai dengan ketentuan yang berlaku.

Direktur Kepatuhan telah menyampaikan Laporan Pelaksanaan Tugas dan Tanggung Jawab setiap bulan kepada Direktur Utama dengan tembusan kepada Dewan Komisaris secara tepat waktu.

Direktur Kepatuhan dan Direktur Utama telah menyampaikan Laporan Pelaksanaan Tugas dan Tanggung Jawab Direktur Kepatuhan per semester kepada BI secara tepat waktu. Untuk periode semester II 2006 dan semester I 2007, laporan telah disampaikan masing-masingmelaluisuratNo.DIR/009/Rtanggal31Januari2007,danNo.DIR/156/Rtanggal 31 Juli 2007. Dalam menjalankan fungsinya, Divisi Kepatuhan:• MelakukanujikepatuhanterhadaprancangankebijakanyangakandibakukandalamBPP.

Uji kepatuhan dan sertifikasi telah dilakukan terhadap 151 permohonan sertifikasi BPP.• Memberikanmasukankepadaunitorganisasiterkaitdalampembuatanrancangan

pedoman, sistem dan prosedur, apabila diperlukan.• MenyusunCompetency Profiling untuk seluruh jenjang jabatan;

other pertinent regulations that correspond with banking, to the related units within the organization, to ensure that their actions are in accordance with prevailing rules and requirements.

the compliance Director has routinely submitted his accountability and Performance report on a monthly basis to the President Director, and forwarded this document to the Board of commissioners.

the compliance Director and the President Director have routinely submitted the compliance Director’s accountability and Performance report twice a year to Bi. the report was submitted to those concerned through letter no. Dir/009/r dated 31 January 2007, and no. Dir/156/r dated 31 July 2007, respectively, for the second half of 2006 and the first half of 2007. in performing its functions and tasks, the compliance Division performs the following:• Assessesthecompliance

of policies that are to be included within the soP. compliance and certification assessments were carried out on 151 proposed certifications for the soP.

• Provideinputtotheconcerned unit in formulating draft guidelines, systems and procedures as required.

• FormulateCompetencyProfiling for all positions.

• EnhancethequalityofHRthrough, among others, the following:

- Provide training and

courses on banking (on a continuous basis) either through a classical format, workshop and on-the-job training for Bni employees in accordance with their competencies.

- send Bni employees to risk management certification exams.

- Provide e-learning facilities that are accessible to all Bni employees.

the results of these activities and programs carried out by the compliance Division are as follows:

69


• MeningkatkankualitasSDMantaralaindengan:- memberikan pelatihan terkait aktivitas perbankan secara berkesinambungan baik dalam

bentuk klasikal, workshop maupun on-the-job training kepada pegawai BNI sesuai dengan kompetensinya

- mengikutsertakan pegawai BNI dalam ujian sertifikasi manajemen risiko- menyediakan sarana e-learning yang dapat diakses oleh segenap pegawai BNI

Dari aktivitas dan program-program yang telah dilaksanakan oleh Divisi Kepatuhan maka diperoleh hasil-hasil antara lain:• Meningkatnyabudayapatuhdanpelaksanaanprinsipkehati-hatianyangterlihatdari

meningkatnya kesadaran untuk memahami dan memperhatikan ketentuan yang berlaku sebelum mengeluarkan suatu kebijakan, keputusan, dan aktivitas operasional.

• Percepatanwaktupenyelesaianprosessertifikasiatasrancangankebijakandanprosedur.• AnalisadampakperaturanekternalterhadapkebijakaninternalBankdengansistemdan

frekuensi yang lebih baik.• Berkurangnyanon-compliance issues dalam rancangan keputusan bisnis di tahun 2007

dibandingkan tahun 2006.• Penggunaansistempengkiniandatanasabahyangmeningkatkanrasiopengkinian

data nasabah.

Secara umum pelaksanaan kepatuhan telah berjalan baik, namun masih terdapat beberapa pelanggaran tidak materiil terhadap ketentuan perundang-undangan yang berlaku, seperti kekurangan Giro Wajib Minimum (3 hari), keterlambatan meng-update kolektibilitas debitur sertabeberapakesalahan/keterlambatanlaporandan/ataukoreksilaporanbank(LBU/LBBU).

Pelaksanaan tugas dan independensi Direktur Kepatuhan dan Divisi Kepatuhan sebagai satuan kerja kepatuhan telah berjalan efektif, yang terbukti antara lain dari pengujian kepatuhan yang telah berjalan dan pemantauan kepatuhan melalui review kepatuhan yang dilakukan di segenap unit organisasi secara harian, berkala, dan mendadak.

• Fosteraculturethatiscompliant, and implement prudent principles as shown by the increased level of awareness towards the importance of understanding and adherence of prevailing rules and regulations prior to issuing a policy, a decision, and/or executing an operational activity.

• Fastertimesneededforprocessing a certification for a draft policy and procedure.

• Analyzetheimpactofexternal regulations within

the Bank, through an enhanced system and frequency.

• Reductioninnon-compliance issues within the 2007 business plan, as compared to 2006.

• Utilizeasystemthatupdates customer data and enhance the level of updating required for the Bank’s customer data.

the application of compliance within the Bank was deemed generally good. however, there were still a number of immaterial violations

of prevailing rules and regulations such as the lack of statutory reserve (3 days), lateness in updating debtor collectibility along with a number of errors/lateness in reporting and/or corrections to the bank’s report (lBu/lBBu).

the implementation of the compliance Director’s and the compliance Division’s tasks and its independency seemed to be effective as reflected by, among others, the results of compliance assessment performed and the monitoring

through the compliance review applied throughout the organization on either a daily, routine, or spontaneous basis.

going forward, the compliance Division is committed to constantly monitor compliance of prevailing rules while instilling realization within all units of the organization of the importance of compliance towards all prevailing rules and regulations.

70


Ke depan, Divisi Kepatuhan berkomitmen untuk terus menerus melakukan pemantauan kepatuhan terhadap ketentuan yang berlaku serta menanamkan pemahaman kepada segenap unit organisasi untuk menjaga kepatuhan terhadap ketentuan yang berlaku.

d. PenerAPAn funGSI AudIT InTern

Pelaksanaan pengendalian intern di setiap unit di BNI disesuaikan dengan Pedoman SistemPengendalianInternBagiBankUmumsebagaimanadiaturdalamSEBIno.5/22/DPNP tanggal 29 September 2003 dan pelaksanaan aktivitas setiap operasional dengan mempedomaniketentuaneksternaldanSOP/BPPyangada.Pelaksanaanfungsiauditinternoleh SPI dilakukan terhadap seluruh kegiatan di BNI dan semua tingkatan manajemen BNI, sesuai dengan ruang lingkup kegiatan SPI pada Internal Audit Charter.

Direksi telah berusaha mendorong penyelesaian temuan hasil audit oleh unit-unit yang berkompeten yang dimonitor oleh manajemen lini, Divisi Kepatuhan dan SPI. Progress penyelesaian temuan audit intern disampaikan kepada Direktur Utama dan Komisaris setiap triwulan.

Satuan Kerja Audit Iinternal (SKAI) bertanggung jawab melakukan pemeriksaaan secara independen terhadap segenap audit yang dilakukan di BNI. SKAI bekerja berdasarkan suatu rencana audit tahunan yang sebelumnya telah disetujui Direktur Utama dan dikaji oleh Dewan Komisaris. Hasil temuan SKAI dilaporkan langsung kepada Direktur Utama dan Dewan Komisaris dengan tembusan kepada Direktur Kepatuhan. Selanjutnya Dewan Komisaris melalui Komite Audit dan Direksi memantau dan mengkonfirmasi apakah pihak yang diaudit (auditee) telah mengambil langkah-langkah yang memadai atas hasil temuan audit tersebut.Laporan hasil audit dan realisasi kegiatan audit SPI dilaporkan melalui Laporan kaji ulang Business Plan yang disampaikan kepada Dewan Komisaris sebagai wakil pemegang saham.

Pelaksanaan audit oleh SPI dilakukan berdasarkan risk based audit, dimana alokasi sumber daya(SDM,waktu&hariaudit)dilakukanberdasarkantingkatrisikodariauditee, dimana

d. IMPleMenTATIon of The InTernAl AudIT funCTIonthe implementation of the internal control function throughout every unit of Bni is in line with the guidelines of the internal control system for commercial Banks, as stipulated within Bi’s circular letter no. 5/22/DPnP dated 29 september 2003, and implementation of all operational activities on the basis of external requirements and existing soP. the implementation of the internal audit function by the internal

audit team covers all of Bni’s activities and all levels of Bni’s management and are in accordance with the internal audit team’s scope of work as specified within Bni’s internal audit charter.

the Directors strived to accelerate the resolution of audit findings by the competent units, monitored by line management, the compliance Division and internal control team. the status of resolving the internal audit findings is submitted to the President Director

and commissioners on a quarterly basis.

the internal audit team (satuan kerja audit internal or skai) is responsible for independent inspections within Bni in accordance with its audit functions. skai operates on the basis of an annual audit plan that is approved by the President Director and reviewed by the Board of commissioners. skai’s audit findings are directly reported to the President Director and the Board of commissioners and forwarded

to the compliance Director. the Board of commissioners (through the audit committee and the Directors) subsequently monitors and confirms as to whether the auditee has taken appropriate and sufficient actions towards the audit findings.

the audit and status report of sPi’s audit activities are duly reported within the Business Plan assessment report that is submitted to the Board of commissioners on behalf of the shareholders.

71


sumber daya SPI akan lebih difokuskan pada auditee yang memiliki risiko tinggi.

PenerapanStandarPelaksanaanFungsiAuditInternBankdidasarkanpada:• PiagamAuditInternyangditanda-tanganiolehDirekturUtamadanKomisarisUtama.• DibentuknyaSatuanPengawasanIntern(SPI)sebagaiunityangberganggungjawab

melaksanakan fungsi audit internal.• BukuPedomanAuditIntern,terdiridariBukuIs.dIV.

Struktur organisasi SPI langsung di bawah Direktur Utama dan memiliki jalur komunikasi (dot-line) ke Dewan Komisaris. Sesuai dengan Internal Audit Charter, auditor SPI tidak diperkenankan terlibat atau menjalankan tugas operasional bank.

SPI selalu direview secara berkala setiap 3 tahun sekali. Review terakhir dilaksanakan oleh KAPTasnimAliWidjanarko&RekanpadaTahun2006denganhasilpelaksanaanfungsiSPItelahsesuaidenganSPFAIB.

Pelaksanaan fungsi pengawasan internal yang berjalan dengan baik tidak terlepas dari kualitas sumber daya yang bertugas melakukan pengawasan tersebut. Oleh karena itu, kualitas pegawai yang melaksanakan pengawasan (auditor) ditetapkan dalam BP Kepegawaian. SPI secara rutin memberikan pelatihan kepada seluruh pegawai SPI mengenai pengetahuan audit dan bisnis perbankan, sesuai dengan rencana pelatihan SPI yang disusun pada setiap awal tahun.

Pelaksanaan fungsi Pengawasan pada tahun 2007 Selama tahun 2007, SPI telah melakukan audit umum terhadap 229 auditee atau 112,25 % dari rencana 204 auditee, mencakup kantor cabang, kantor wilayah, sentra kredit dan divisi/biro/unit.Jumlahtemuanauditselamatahun2007yangperluditindaklanjutisebanyak708 temuan.

the audit performed by sPi is made on the basis of a risk-based audit whereby the allocation of resources (hr, time & date of audit) is made on the basis of the auditee’s level of risk, in which sPi’s resources will largely focus on the high risk auditee.

application of standards for the Bank’s internal audit function is based on the following: • InternalAuditCharterthat

is signed by the President Director and the President commissioner.

• EstablishmentofanInternalcontrol team (sPi) as a unit that is responsible for implementing the internal supervisory functions.

• InternalAuditGuidelinesthat comprise Books i to iv.

in terms of its organizational structure, the sPi reports directly to the President Director and has an informal reporting line (dotted-line) to the Board of commissioners. in accordance with the internal audit charter, sPi’s auditors are restricted from involvement

or implementation in the operational activities of the bank.

sPi is also reviewed routinely once every three years. the last review was conducted by the Public accounting firm of tasnim ali widjanarko & Partners in 2006 with the predicate that the conduct of sPi’s functions are in accordance with the sPfaiB.

the positive conduct of the internal control functions is also due to the quality of human resources it has

at its disposal. as a result, the expected quality for its auditors is stipulated within the Personnel guidelines (BP kepegawaian). sPi routinely provides training on supervision and banking to all its staff, in accodance with its training plan which it formulates at the beginning of each year.

implementation of supervisory functions in 2007 throughout 2007, sPi has carried out an overall audit on 229 auditees, or 112.25 % of the planned 204 auditees,

72


Sesuai dengan BPP Audit Intern yang berlaku, pelaksanaan audit oleh SPI dilaksanakan dengan tujuan:• Menilaiefektivitasdanefisiensikinerja,baikbisnismaupunlayanan.• Menilaiefektivitasrisk management.• Menilaikecukupandanefektivitaspengendalianinternal.

Laporan hasil audit disampaikan kepada Direktur Utama dan Dewan Komisaris serta tembusankepadaDirekturKepatuhan,sesuaidenganketentuandalamSPFAIB.

Secara berkala, masing-masing auditor melakukan pemantauan terhadap perkembangan tindaklanjutperbaikan/hasilaudityangdilakukanolehauditee dan setiap triwulan dilaporkan kepada Dirut dan Dewan Komisaris. Secara rutin SPI juga melakukan pengkinian dan penyempurnaan sistem, metodologi dan prosedur kerja SPI sesuai dengan perkembangan proses bisnis dan struktur organisasi BNI serta perkembangan profesi Internal Audit.

e. PenerAPAn funGSI AudIT ekSTern

1. hubungan antara Bank, kantor akuntan Publik dan Bank indonesia Berdasarkan ketentuan Bank Indonesia tentang transparansi kondisi keuangan Bank,

pelaksanaan audit atas Laporan Keuangan Bank untuk tahun buku 2007 telah sesuai dengan Standar Profesional Akuntan Publik, serta perjanjian kerja dan ruang lingkup audit yang telah ditetapkan.

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 issue penting yang signifikan.

BNI selalu berupaya meningkatkan komunikasi antara Kantor Akuntan Publik, Komite Audit

which includes branches, regional offices, loan centers and division/bureau/units. the number of audit findings throughout 2007 that required to be followed up amounted to 708.

in accordance with the existing internal audit BPP, the audit carried out by sPi was aimed at achieving the following:• Toassessperformance

effectiveness and efficiency, either in terms of business performance as well as service.

• Toassessriskmanagementeffectiveness.

• Toassesstheleveland effectiveness of internal control.

the audit report was submitted to the President Director and Board of commissioners and forwarded to the Director of compliance, in accordance with the requirements set by the sPfaiB.

the respective auditors routinely monitor the follow up action carried out by the

auditee in response to the audit recommendations/findings, and reports to the President Director and Board of commissioners on a quarterly basis. sPi also routinely updates and improves its system, methodology, and work procedures in accordance with the development of Bni’s business process and organization structure as well as the development of the internal audit profession.

e. IMPleMenTATIon of The exTernAl AudIT funCTIon

1. the relationship between the Bank, Public accounting firm and Bank indonesiaon the basis of Bank indonesia’s regulations concerning transparency in terms of the Bank’s financial conditions, the audit of the Bank’s financial statement for 2007 was made in accordance with the Public accountant’s Professional standards as well as the audit’s agreed upon scope of work.

73


dan manajemen untuk dapat meminimalisir kendala-kendala yang terjadi selama proses audit berlangsung.

Dalam memenuhi kewajibannya, Kantor Akuntan Publik telah menyampaikan laporan hasil audit dan Management Letter kepada Bank Indonesia. Selain itu juga wajib memenuhi ketentuan rahasia Bank sebagaimana diatur dalam Undang-Undang No. 7 Tahun 1992 tentang Perbankan sebagaimana telah diubah dengan Undang-Undang No. 10 Tahun 1998.

2. hubungan antara Bank yang melakukan kegiatan usaha berdasarkan prinsip syariah, kantor akuntan Publik, Dewan Pengawas syariah dan Bank indonesia.

Dalam menjalankan bisnisnya, Bank memiliki unit yang melakukan usaha berdasarkan prinsip syariah yang dilaksanakan oleh Divisi Usaha Syariah. Sesuai ketentuan transparansi kondisi keuangan Bank, struktur organisasi Divisi Usaha Syariah telah memiliki Dewan Pengawas Bisnis Syariah dan Dewan Pengawas Syariah.

Dalam menjalankan fungsinya Dewan Pengawas Syariah telah melakukan hal-hal sebagai berikut:• MemberikannasehatdansarankepadaDewanPengawasBisnisSyariah,Pimpinan

BNI Syariah dan Pimpinan Kantor Cabang Syariah agar praktek-praktek perbankan syariah yang dijalankan sesuai dengan prinsip-prinsip perbankan syariah.

• Menjadimediatordalamupayapengembanganprodukdanjasasyariahyangmemerlukan kajian dan fatwa dari Dewan Syariah Nasional.

• MemberikanlaporankepatuhanaspeksyariahkepadaDewanSyariahNasional,BankIndonesia dan Dewan Pengawas Bisnis Syariah.

Pelaksanaan audit atas Laporan Keuangan Konsolidasian Bank untuk tahun 2007 telah mencakup audit atas laporan keuangan kegiatan usaha berdasarkan prinsip syariah yang ada di Divisi Usaha Syariah.

a number of meetings were routinely held to discuss a number of significant issues so as to ensure that the audit process is carried out in accordance with the accountant’s Professional standards, the audit agreement, as well as the scope of work, and to ensure that the audit is completed within the given timeframe.

the Bank constantly strives to enhance communications between the Public accounting firm, the audit committee and management so as to

minimize obstacles that arise during the course of the audit process.

in fulfillment of its obligations, the Public accounting firm has submitted its audit report and management letter to Bank indonesia. in addition to this, the firm is also required to fulfill the requirements related to Bank secrecy as stipulated within law number 7 of 1992 concerning Banking that was amended through law number 10 of 1998.

2. relationship between the Bank that operates based on syariah principles, the Public accounting firm, the syariah supervisory council and Bank indonesia.in the course of implementing its business, the Bank also contains a unit that operates on the basis of the principles of syariah which is known as the syariah Business Division. in accordance with the regulations governing transparency of the financial conditions of the Bank, the organization structure of the syariah Business Division

contains the syariah Business supervisory council and the syariah supervisory council.

to fulfill its functions, the syariah supervisory council has implemented the following:• Provideadviceand

recommendations to the syariah Business supervisory council, the management of Bni syariah, and the management of the syariah Branch, so as to ensure that syariah banking practices are implemented

74


f. PenerAPAn MAnAJeMen r IS Iko dAn S ISTeM PenGendAlIAn InTern

Komisaris dan Direksi berkomitmen untuk memastikan bahwa manajemen risiko dan pengendalian intern telah dijalankan dengan baik sehingga visi dan misi Perseroan dapat tercapai. Untuk itu, Perseroan telah membentuk Divisi Manajemen Risiko serta menempatkan dan mengembangkan SDM yang berdedikasi untuk mengelola risiko bank.

Secara berkala Dewan Komisaris melakukan rapat yang membahas mengenai:• Kinerjakeuangan.• Evaluasikebijakanmanajemenrisiko,penetapanlimitrisikopasar,Operational Risk Self

Assessment serta implementasinya (antara lain terkait Loan Exposure Limit, Internal Rating System, dan lain-lain).

• PemantauanProfilRisikoBank.• KonsultasiKredit.• Isu-isuterkiniantaralainproduk/jasadanusulanorganisasi.

Selain itu, Direksi juga secara berkala melakukan rapat yang membahas berbagai hal mengenai:• Kebijakanyangterkaitdenganmanajemenrisikodanprofilrisiko.• KajianatasLoan Exposure Limit, Internal Rating System.• Kajianataslimit-limitRisikoPasar,KreditdanOperasional.• EvaluasidanreviewOperational Risk Self Assessment (ORSA).• ImplementasiRisikoPasarCabangLuarNegeri.• Penerapan‘PERISKOP’tahap1.

Untuk memaksimalkan penerapan manajemen risiko dan pengendalian internal, BNI juga melakukan pengembangan SDM dengan aktif berpartisipasi dalam pelatihan dan seminar baik di dalam maupun di luar negeri serta melakukan studi banding ke lembaga perbankan yang lebih maju dalam penerapan manajemen risiko.

in accordance with the principles of syariah banking.

• Tobecomethemediatorinefforts to develop syariah products and services requiring the assessment and directive (fatwa) of the national syariah council.

• Submitasyariahcompliance report to the national syariah council, Bank indonesia and the syariah Business council.

implement an audit so as to ensure that the Bank’s 2007 consolidated financial

statement that comprise of the audit of the financial report of the business activity are based on the principles of syariah within the syariah Business Division.

f. IMPleMenTATIon of r ISk MAnAGeMenT And InTernAl ConTrol SySTeM

the commissioners and Directors are committed to ensure that risk management and internal supervision/control is implemented well in accordance with

the company’s vision and mission. for that purpose, the company has formed a risk management Division as well as placing and developing hr that is dedicated to risk management for banks.

the Board of commissioners routinely convenes meetings to discuss the following:• Financialperformance.• Evaluationofpolicies

on risk management, establishment of market risks, operational risk assessment as well as its implementation (which

among others involve loan exposure limits, internal rating systems and others).

• MonitoringofBankrisk Profile.

• LoanConsultation.• Currentissuesthatinclude

products/services and the organization’s proposals.

in addition to this, the Directors also routinely convene meetings to discuss the following:• Policiesrelatedtorisk

management and risk profile.

75


G. PenerAPAn MAnAJeMen r IS Iko dAn S ISTeM PenGendAlIAn InTernAl

Dalam rangka penerapan manajemen risiko dan sistem pengendalian internal, BNI telah melakukan berbagai hal yang terkait, diantaranya:• Manual/SOP/BPPharusterlebihdahulumelaluiprosesvalidasidansertifikasiolehDivisi–

Divisi terkait sebelum diberlakukan ke seluruh unit-unit di BNI. • Limit-limitrisikokredit,risikopasardanrisikooperasionaldievaluasisecaraperiodik(VaR

Money Market, VaR Forex, VaR Capital Market,SRRupiah,SRValas,Loan Exposure Limit, Financial Covenant).

Untuk melakukan identifikasi, pengukuran, pemantauan dan pengendalian risiko secara efektif, BNI telah memiliki sistem informasi manajemen risiko yang memadai, yang mencakup:• MembangunOperational Risk Self Assessment (ORSA) untuk memetakan peristiwa risiko

operasional BNI di segenap unit.• MengembangkanPerangkatRisikoOperasional‘PERISKOP.’• ImplementasirisikopasarCabangLuarNegeriantaralainpelaporaneksposur/aktivitas

Cabang Luar Negeri dibanding limit yang ditetapkan.• Melakukanreview seluruh Standard Operating Procedure baik yang terkait dengan proses

bisnis maupun penunjang.• MengembangkanmetodologidanperangkatManajemenRisikoantaralainLGD,PD,AplikasiVaRCabangLuarNegeri,LED,KRIdansebagainya.

• MengembangkaninfrastrukturRisk Management Information System yang mencakup credit risk, market risk, operational risk dan integrasi risiko.

• MenyusunTime Frame Risk Management Information System.

Selain itu, untuk menerapkan sistem pengendalian intern yang menyeluruh dan handal, BNI telah menerapkan:• SatuanKerjaAuditInternyangindependenterhadapDivisi/SatuanKerjayangmengelolaRisikodanterhadapUnitBisnis(sesuaidenganPBINo.5/8/2003,tanggal19Mei2003).

• QualityAssuranceyangindependenterhadapunitdimanastaffQualityAssuranceditempatkan.

• ReviewonLoanExposurelimits, internal rating system.

• ReviewonMarketRisk,credit risk and operational risk limits.

• Evaluationandreviewof operating risk self assessment (orsa).

• ImplementationofMarketrisks for overseas Branches

• Applicationofphase1of‘PeriskoP.’

to maximize the implementation of risk management and internal

control, Bni also actively develops its human resources through training and seminars both within and outside indonesia, in addition to comparative study trips made to other banking institutions that are more advanced in the implementation of risk management.

G. IMPleMenTATIon of r ISk MAnAGeMenT And InTernAl ConTrol SySTeM

in the course of implementing risk management and internal

control system, Bni has carried out a number of related aspects that include:• Manual/SOP/BPPwhich

needs to initially undergo a process of validation and certification by the related Divisions prior to its application by all units within Bni

• Creditrisk,marketrisk,and operational risk limits are reviewed periodically (var money market, var forex, var capital market, sr rupiah, sr forex, loan exposure limit, financial covenant)

the Bank has an adequate risk management information system to identify, measure, monitor and effectively control risks that encompass:• CreateOperationalRisk

self assessment (orsa) to map out Bni’s operational risk events in a number of units.

• Develop‘PERISKOP’operational risk tools.

• Implementmarketriskforoverseas branches which include exposure/activities reporting for foreign branches in relation to established limits.

76


• PelatihandanpengembanganuntukmeningkatkankemampuanQualityAssurancedanAudit Intern.

• Sosialisasihal-halyangterkaitdenganpengendalianintern.

Penyediaan dana kepada Pihak Terkait dan Penyediaan dana besar (large exposure)/Allocation of funds towards Related Parties and Large Exposures

h. renCAnA STrATeGIS bAnk

Sistem perencanaan strategis BNI bersifat komprehensif dan terintegrasi yang dilaksanakan oleh segenap tingkatan organisasi dan memiliki jangka waktu yang berbeda-beda. Bank menyusun rencana strategis jangka menengah untuk periode 5 tahun dalam bentuk Rencana Korporasi (Corporate Plan) serta Rencana Strategis jangka pendek 1 tahun (Rencana Bisnis Bank) dengan proyeksi keuangan untuk 3 tahun ke depan. Rencana tersebut mengacu dan mempedomaniRencanaJangkaPanjang(PetaNavigasi)yangmemuatVisidanMisiBNI.

1. corporate Plan 2004–2008 menjelaskan secara detail mengenai sasaran jangka pendek dan jangka panjang dengan perincian sebagai berikut:

Penyediaan danafunds allocated to

Jumlah/amount

debitur/Debtornominal (Jutaan Rupiah)nominal (millions rupiah)

1. KepadaPihakTerkait*/related Parties* 76 1,021,863.00

2. KepadaDebiturInti/core Debtors:

a.Individu/individual 25 21,421,794.24

b.Group/group 25 14,461,033.05

*pinjamankepadaafiliasi,PejabatEksekutif,Direksi,Komisarisdankeluarga/loans extended to affiliates, executives, Directors, commissioners and family.

• ReviewofallStandardoperating Procedures related to the business or supporting processes.

• DevelopRiskManagementmethodology and tools that includes lgD, PD, application of var in overseas branches, leD, kri etc.

• Developtheinfrastructurefor a risk management information system that encompasses credit risk, market risk, operational risk and risk integration.

• FormulatetheTimeframefor a risk management

information system.

in addition to this, to implement a dependable and comprehensive internal control system, Bni has implemented the following:• TheInternalAuditTeam

is independent of the risk management Divisions/teams and Business units (in accordance with Bi regulations no. 5/8/2003, dated 19 may 2003).

• QualityAssuranceisindependent of units in which the Quality assurance staff is placed.

• Traininganddevelopmentto enhance Quality assurance and internal audit capabilities.

• Disseminateinformationon matters pertaining to internal control.

Allocation of funds towards related Parties and large exposures(see table above)

h. bAnk’S STrATeGIC PlAn

Bni’s strategic plan system is both comprehensive and integrated that is carried out

77


a. Sasaran Jangka Pendek• Permodalan Menetapkan target CAR yang relatif lebih stabil dan realistis.• KualitasAset Mempercepat pencapaian target NPL yang lebih realistis sesuai dengan ketentuan

regulator dengan tetap mempertimbangkan perubahan lingkungan yang terjadi.• Rentabilitas TargetROEdiupayakanterusmeningkatsesuaidengantargetpertumbuhanlaba

yang makin tinggi. Demikian juga penetapan target laba, yang disesuaikan dengan kondisi lingkungan terakhir.

• Likuiditas Mengupayakan peningkatan Loan Deposit Ratio (LDR) diatas 50% dengan

mempercepat pertumbuhan kredit dan dana minimal setara dengan pasar bahkan diharapkan melebihi pasar. Hal ini sejalan dengan ketentuan regulator untuk meningkatkan fungsi intermediasi perbankan dalam penyaluran dana tanpa mengurangi prinsip kehati-hatian.

• Sasaranlainnya Target pertumbuhan aktiva relatif lebih tinggi dibandingkan dengan Corporate Plan

2001–2005, sejalan dengan pertumbuhan pasar.

b. Sasaran Jangka Panjang Sasaran jangka panjang dapat diartikan sebagai visi perusahaan. Perusahaan

melakukan perencanaan yang baik untuk dapat mencapai visi tersebut, sebagaimana termuat dalam dokumen perencanaan baik jangka pendek, menengah ataupun panjang. Perubahan visi dan misi dilakukan didorong oleh perubahan lingkungan yang sangat signifikan. Dalam Corporate Plan 2004–2008, sasaran jangka panjang atau visi perusahaan adalah menjadi ‘Menjadi bank kebanggaan nasional yang unggul dalam layanan dan kinerja.’

by the entire organization through varying timeframes. the Bank formulates the medium term strategic plan for a 5 year period in the form of a corporate Plan as well as a short term strategic plan lasting within a 1 year period (Bank’s Business Plan) with 3-year financial projections. this plan adheres to and is based on the long term strategic Plan that incorporates the Bank’s vision and mission.

1. the 2004–2008 corporate Plan explains in detail the short

term and long term targets with the following points:a. Short Term Target • Capital establishing car targets

that are more stable and realistic.

• AssetQuality accelerate the achievement

of a more realistic nPl target in accordance with the requirements set by the regulators and consistently taking into consideration the changes occuring in the environment.

• Rentability the Bank strives to

increase the roe target in accordance with the increasing profit growth target. the same goes for establishing profit growth which is adjusted to suit prevailing conditions.

• Liquidity strive to increase the loan

Deposit ratio (lDr) to above 50% by accelerating loan and fund growth to, at the very least, in line or exceeding that of the market. this is in line with the regulator’s requirements of increasing the banking industry’s

78


2. strategi baru yang signifikan Perubahan visi sebagai sasaran jangka panjang perusahaan mendorong ditetapkan

strategi baru yang signifikan, diantaranya:a. Strategi penyaluran dan penanganan kredit Perusahaan melakukan perubahan strategi dalam penyaluran dan penanganan kredit

akibat adanya perubahan fokus terhadap target segmen pasar (refocusing target market). Sedangkan dalam Corporate Plan 2004-2008, perusahaan menerapkan strategi baru dengan menangani secara langsung segmen pasar tertentu sedangkan untuk segmen lainnya, tidak ditangani secara langsung melainkan melalui kerjasama dengan pihak lain yang lebih perpengalaman, diantaranya dengan mengoptimalkan upaya sindikasi, channeling maupun linkage program.

b. Strategi percepatan pertumbuhan melalui pembentukan sentra-sentra bisnis dan operasi.

Perusahaan melakukan percepatan pembentukan sentra-sentra bisnis maupun operasi, yang diharapkan akan dapat meningkatkan efisiensi dan efektivitas perusahaan dalam menjalankan aktivitasnya.

c. Strategi penanganan dan pengendalian fraud Untuk mengendalikan dan mengurangi terjadinya fraud, perusahaan menerapkan Zero

Fraud Operation dan Four-eye Principles.

Dalam Rencana Bisnis Bank yang telah disampaikan kepada Bank Indonesia, BNI telah menetapkan target Jangka Pendek dan Jangka Menengah sebagai berikut:

3. target Jangka Pendeka. kegiatan bisnis

• MeningkatkanCARmenjadi19,60%.• MenurunkantingkatNPL-Grossmenjadi7,50%danNPL-Netmenjadidibawah5%.

intermediary functions in channeling funds without ignoring the principles of prudency.

• Othertargets in line with market growth,

asset growth target is relatively higher compared to its 2001–2005 corporate Plan.

b. Long term targetsthe long term targets are synonymous with the company’s vision. as shown by its short term as well as its long term business plans, Bni compreshensively

plans in order to achieve these objectives. changes to its vision and mission are carried out in response to significant changes within the environment.

Bni corporate vision as specified within the 2004–2008 corporate Plan is, ‘to be a bank that is the pride of the nation, leading in service and performance.’

2. significant new strategy changes to its vision in correlation with its long term target has resulted in the

formulation of a significant new strategy, which comprise of:a. Strategy of channeling and handling loans the company changed its strategy in respect to channel-ing and handling of loans as it refocused its target market. in its 2004-2008 corporate Plan, the company applied a new strategy that directly handles a specific market seg-ment while other segments were not directly handled but were, instead, implemented in cooperation with other more experienced parties that is meant to, among others, opti-

79


• MencapaiRasioPenyisihanKerugianAktivaProduktifterhadapNPLsebesar80,80%• Mencapaipertumbuhanpinjamansecarakeseluruhansebesar20%.• MengupayakanpencapaianNetInterestMargin(NIM)sebesar5,34%.• MengupayakanefisiensidenganrasioBOPOsebesar81,76%danCIRsebesar58,6%.• MencapaiLoan to Deposit Ratio sebesar 53,3%.• Meningkatkanpenghimpunandanasebesar10%.• MencapaipenambahannasabahbaruDanaPensiunLembagaKeuangansebanyak

30.000 peserta.

b. kegiatan Penunjang bisnis• Meningkatkanlayanandengantargetmenjadi5bankterbaikdalamlayanan

perbankan menurut penilaian Market Research Indonesia (MRI).• Menyempurnakansistemteknologiinformasi.• Menambahkantorcabangdanpaymentpoint,meningkatkandanmenurunkan

status kantor cabang, kantor cabang pembantu, dan kantor kas, serta relokasi Kantor Cabang Pembantu.

• Membukaoutletnon-permanen,mobile e-galery dan e-galery serta penambahan dan relokasi ATM.

• MenambahKantorCabang,KantorPerwakilan,Office Channeling dan outlet non permanen Syariah.

4. target Jangka menengah• Melanjutkanprogramtransformasiyangdifokuskanpadapengembangandan

peningkatan bisnis serta perbaikan layanan.• Mengoptimalkanunit-unitbisnisyangtelahadasertamelanjutkanimplementasi

jaringan distribusi dalam rangka mendukung pengembangan bisnis.• Meningkatkanfaktor-faktorlayananutamayaitukualitasproduksi,delivery dan sumber

daya manusia.• MenurunkanRasioPinjamanTidakLancarterhadapTotalPinjaman(Gross)secara

mize syndications, channeling as well as linkage programs.

b. The Strategy to accelerate growth through the formation of business and operation centers. the company sought to accelerate the formation of business as well as operation centers that are expected to enhance efficiency and effectiveness that it needs to carry out its activities.

c. Fraud handling and control strategy to control and reduce the

incidences of fraud, the company implemented the ZeroFraudOperationandfour-eye Principles.

Bni has determined, as specified within its Business Plan submitted to Bank indonesia, its short term and long term targets as follows:

3. short term target a. Business Activity • IncreaseCARto19.60%• ReducetheGrossNPL

levels to 7.50% and net nPl to below 5%.

• AchieveLoanLossReserve

ratio to nPl of as much as 80.80%

• Achieveoverallloangrowthof 20%.

• StrivetoachieveNetinterest margin (nim) of 5.34%.

• Strivetoenhanceefficiencythrough a BoPo ratio of 81.76% and cir of 58.6%.

• AchieveLoantoDepositratio of as much as 53.3%

• Increasethirdpartyfundby 10%.

• IncreasethenumberofnewPension fund customers by 30,000 customers.

80


signifikan seiring dengan membaiknya kondisi ekonomi dan peningkatan kualitas asset• MengoptimalkanpenerapanGoodCorporateGovernancedanmanajemenrisikomelaluioptimalisasiForumRisk & Capital Committee dan tools manajemen risiko.

• MenyempurnakansistempelaksanaandanpengawasanataspenerapanPrinsipMengenal Nasabah (PMN) serta kepatuhan terhadap peraturan eksternal (Bank Indonesia) maupun peraturan internal.

• MeningkatkanReturn On Assests (ROA) maupun Return On Equity(ROE)seiringdengan pertumbuhan target laba perusahaan.

• MemperbaikitingkatefisiensiBankyangtercermindalamRasioBiayaOperasionalterhadap Pendapatan Operasional (BOPO).

• Meningkatkantingkatlikuiditasseiringdenganpertumbuhanpinjamanyangmelampauipertumbuhan dana.

I . TrAnSPArAnSI kondIS I keuAnGAn dAn non keuAnGAn bAnk

1. kondisi keuangan secara komprehensif telah disampaikan dalam laporan keuangan. Untuk menginformasikan produk-produknya kepada masyarakat, BNI telah melakukan

promosimelaluiberbagaisarana/mediapromosi,antaralainTV,Radio,MediaNasionaldan Daerah, papan pengumuman di Kantor Cabang, layar ATM, leaflet dan sebagainya.

Selain itu, BNI juga telah mempunyai ketentuan mengenai prosedur penerimaan, penanganan dan penyelesaian pengaduan nasabah sebagaimana diatur dalam Buku PedomanTataKerjaPenyelesaianPengaduanNasabahcfm.InstruksiNo.IN/0074/LYNtanggal 20 Juli 2005 dan menyampaikan prosedur tersebut ke beberapa Unit, Kantor Wilayah, Cabang maupun Sentra untuk dipedomani.

BNI juga telah menyampaikan Laporan Penanganan dan Penyelesaian Pengaduan Nasabah secara triwulanan ke Bank Indonesia.

b. Business Support Activities • Improveservicesby

targetting to become one of the five best banks in terms of banking services on the basis of an assessment carried out by market research indonesia (mri)

• Improveinformationtechnology system.

• Increasebranchesandpayment point, upgrade and downgrade the status of branches, sub branches, and cash offices, as well as relocating sub branch offices.

• Opennon-permanentoutlets, mobile e-gallery and e-gallery and relocating atm’s.

• Increasethenumberof branch offices, representative offices, channeling offices and non-permanent syariah outlets.

4. medium term targets• Continuethetransformation

program that is focused on developing and improving business as well as banking services.

• Optimizeexistingbusiness units as well as

continue implementing distribution networks in order to support business development.

• Enhancefactorsdealingwith primary services such as the quality of products, delivery and human resources.

• Significantlyreducetheratio of non-Performing loans to gross loans with improved economic conditions and asset quality.

• Optimizetheapplicationof good corporate governance and risk

management by optimizing the risk forum & capital committee and risk management tools.

• Improvethesystemof implementing and monitoring of know Your customer (kYc) as well as compliance towards external regulations (Bank indonesia) as well as internal ones.

• EnhanceReturnOnAssets(roa) as well as return on equity (roe) in line with the company profit growth targets.

• ImprovetheBank’slevelof

81


Komplain yang diterima oleh kantor cabang dilaporkan secara online ke Complaint Center yang berada di Kantor Pusat. Rekapitulasi dari komplain tersebut dilaporkan ke Bank Indonesia.

2. kepemilikan saham anggota komisaris dan Direksi yang mencapai 5%

kepemilikan Saham/Shareholding

efficiency as reflected in its ratio of operating expenses to operating income (BoPo);

• Enhanceliquiditylevelinline with loan growth that exceeds funding growth.

I . TrAnSPArenCy of The bAnk’S f InAnCIAl And non-fInAnCIAl CondITIonS1. the financial conditions are comprehensively covered within the financial statement.to disseminate information regarding the Bank’s products

to the public, the Bank hás carried out promotional efforts through promotional media programs/channels which includes: tv, radio, national and regional media, billboard announcements placed within Branch offices, atm monitors, leaflets, etc.

in addition to this, Bni also hás requirements regarding procedures for accepting, handling, and resolving customer complaints that are specified within the standard operating Procedures for handling of customer

complaints according to cfm. instruction no. in/0074/lYn dated 20 July 2005 and submitted this procedure to various units, regional offices, branches as well as centers that serve as operational guidelines.

Bni also has submitted on a quarterly basis, the report for handling and resolving of customer complaints to Bank indonesia.

complaints received by the branch offices are reported online to the complaint center

located within the headoffice. a tabulated summary of the complaints are reported to Bi.

2. shareholdings of members of the Board of commissioners and Board of Directors that are more than 5%(see table above)

3. family links or relationsin accordance with the requirements specified within the articles of association, therefore, none of the Directors and commissioners have any family links or relations, either in terms of

kepemilikan Saham Mencapai 5% atau lebih dari Modal disetorshareholdings that are of 5% or more of Paid up capital

nama/name bnIPerusahaan

lainnyaother company

bank lainother Banks

lembaga keuangan bukan bank

non Bank financial institutions

keterangannotes

komisarisCommissioners

Zaki Baridwan - - - - TidakAda/noneSuwarsono - - - - TidakAda/noneAchjar Iljas - - - - TidakAda/noneFeliaSalim - - - - TidakAda/noneEffendi - - - - TidakAda/noneH.M.S Latif - - - - TidakAda/noneParikesit Suprapto - - - - TidakAda/nonedireksidirectorSigit Pramono - - - - TidakAda/noneGatot M. Suwondo - - - - TidakAda/noneI. Supomo - - - - TidakAda/noneAchil R. Djajadiningrat - - - - TidakAda/noneKemal Ranadireksa - - - - TidakAda/noneSuroto Moehadji - - - - TidakAda/noneBien Subiantoro - - - - TidakAda/noneAchmad Baiquni - - - - TidakAda/noneFeroPoerbonegoro - - - - TidakAda/none

82


3. hubungan keluarga Sesuai dengan ketentuan Anggaran Dasar, antara para anggota Direksi serta Komisaris

dan antara anggota Direksi dengan anggota Komisaris tidak ada hubungan keluarga sedarah sampai dengan derajat kedua, baik menurut garis lurus maupun garis ke samping atau hubungan semenda (menantu atau ipar) kecuali salah satu Komisaris mempunyai hubungan keuangan dengan pemegang saham pengendali karena komisaris tersebut merupakan wakil pemegang saham pengendali.

rincian hubungan keluarga dan hubungan keuangan Details of Family and Financial Links

hubungan keuangan dengan financial relations with

hubungan keuangan denganfinancial relations with keterangan

(bila ada hubungan

keluarga dan/atau hubungan

keuangan)notes (if there are any family

and /or financial links)

nama/name komisariscommissioner

direksiDirector

Pemegang Saham

Pengendali (Pejabat buMn)

controlling shareholder(official of

soe)

komisariscommissioner

direksiDirector

Pemegang Saham

Pengendali (Pejabat buMn)

controlling shareholder(official of

soe)

yaYes

Tidakno

yaYes

Tidakno

yaYes

Tidakno

yaYes

Tidakno

yaYes

Tidakno

yaYes

Tidakno

komisarisCommissioners

Zaki Baridwan x x x x x x

Suwarsono x x x x x x

Achjar Iljas x x x x x x

FeliaSalim x x x x x x

Effendi x x x x x x

H.M.S Latif x x x x x x

Parikesit Suprapto x x x x x x

Merupakan wakil pemegang saham pengendalia representative of the controlling

shareholder

direksidirector

Sigit Pramono x x x x x x

Gatot M. Suwondo x x x x x x

I. Supomo x x x x x x

Achil R. Djajadiningrat x x x x x x

Kemal Ranadireksa x x x x x x

Suroto Moehadji x x x x x x

Bien Subiantoro x x x x x x

Achmad Baiquni x x x x x x

FeroPoerbonegoro x x x x x x

83


4. Paket kebijakan renumerasi dan fasilitas lain bagi komisaris dan Direksi Rapat Umum Pemegang Saham Tahunan dan Rapat Umum Pemegang Saham Luar Biasa

yang diselenggarakan pada tanggal 4 Mei 2004 telah memutuskan untuk melimpahkan kewenangan kepada Komisaris untuk menetapkan fasilitas dan santunan purna jabatan bagi Komisaris dengan terlebih dahulu berkonsultasi dengan Pemegang Saham Seri A Dwiwarna.

Pembagian tantiem telah diputus pada Rapat Umum Pemegang Saham Tahunan Tahun buku 2006 yang dilaksanakan pada tanggal 23 Mei 2007 dimana ditetapkan bahwa maksimal 0,95% dari laba bersih tahun 2006 dipergunakan untuk tantiem Komisaris, Direksi dan Sekretaris Komisaris yang menjabat pada tahun buku 2006 sesuai dengan jangka waktu yang bersangkutan menduduki jabatannya masing-masing.

Adapun jenis remunerasi dan fasilitas bagi seluruh anggota Dewan Komisaris dan Direksi

Direksi juga memperoleh kendaraan yang dapat dijadikan hak milik namun nilainya untuk periode 2007 tidak dapat dihitung secara jelas karena kendaraan tersebut telah dipergunakan sejak tahun 2003.

Jenis remunerasi & fasilitas laintype of remuneration & other facilities

Jumlah diterima dalam 1 tahunamount recieved in 1 year

komisarisBoard of commissioners

direksiBoard of Directors

orangnumber of

People

dalam rp Juta

in rp million

orangnumber of

People

dalam rp Juta

in rp million

1. Remunerasi (gaji, uang cuti, tunjangan rutin, tantiem, fasilitas kesehatan dan komunikasi)remuneration (salary, leave benefits, routine benefits, bonuses, health and communication facilities)

7 6,982 10 24,054.4

2. Fasilitaslaindalambentuknatura(perumahan, transportasi, alat komunikasi asuransi kesehatan dan sebagainya) yang*:other facilities in the form of a specific nature (housing, trans-portation, communications equipment, health insurance and others) are*:

c.dapatdimiliki/could be owned 1 12.5 10 20.6

d.tidakdapatdimiliki/could not be owned

7 381.6 10 7,367.8

Total 7,376.1 31,442.8

* dinilaidalamequivalenRupiah/valued in rupiah equivalent

84


5. Paket remunerasi anggota Dewan komisaris dan Direksi

6. shares option BNI tidak mempunyai program opsi saham.

7. rasio gaji tertinggi dan terendah Gaji adalah hak pegawai yang diterima dan dinyatakan dalam bentuk uang sebagai

imbalan dari perusahaan atau pemberi kerja kepada pegawai yang ditetapkan dan dibayarkan menurut suatu perjanjian kerja, kesepakatan atau peraturan perundang-undangan,termasuktunjanganbagipegawaidankeluarganyaatassuatupekerjaandan/atau jasa yang telah dilakukannya.

Rasio gaji tertinggi dan terendah a. rasiogajipegawaiyangtertinggidanterendah=45xb. rasiogajiDireksiyangtertinggidanterendah=1,1xc. rasiogajiKomisarisyangtertinggidanterendah=1,1xd. rasiogajiDireksitertinggidanpegawaitertinggi=2,5x

Jumlah remunerasi per orang dalam 1 tahunamount of remuneration per person in 1 year

Jumlah direksinumber of Directors

Jumlah komisarisnumber of

commissioners

DiatasRp2miliar/above rp 2 billion 9

DiatasRp1miliars/dRp2miliarabove rp 1 billion up to rp 2 billion

1 4

DiatasRp500jutas/dRp1miliarabove rp 500 million up to rp 1 billion

2

Rp500jutakebawah/rp 500 million and below 1

lineage of up to the second generation, either through a horizontal or vertical lineage or in law relations (of either son/daughter in law or parents in law) with the exception of one of the commissioners that have financial links with the controlling shareholder since this commissioner is a representative of the controlling shareholder.

details of family and financial links (see table on page 82)

4. Policies concerning remuneration and other facilities provided to the commissioners and Directorsthe annual general meeting of shareholder & the extraordinary shareholders meeting that was held on the 4th of may 2004 decided to delegate its authority to the commissioners in regards to determining the facility and packages for the commissioners through prior consultations with the Dwiwarna series a shareholders.

the distribution of tantiem or bonuses was made on the basis of the decison of the 2006 annual general shareholders meeting that was conducted on 23 may 2007 whereby it was determined that the maximum amount of 0.95% of net profit in 2006 shall be allocated as tantiem for the commissioners, Directors, and commissioners secretary that served within the 2006 financial year in accordance with their respective length of service and positions.

85


8. frekuensi rapat komisaris dan Direksia. rapat komisaris Rapat Komisaris diselenggarakan 1 kali dalam seminggu yaitu setiap hari Rabu. Rapat

Komisaris tersebut dapat berupa Rapat Komisaris maupun Rapat Komisaris bersama Direksi. Rapat antara Komisaris dan Direksi dilaksanakan untuk membahas kinerja dan pencapaian BNI serta pelaksanaan konsultasi kredit.

daftar kehadiran rapat/Attendance within the Meetings

Data kehadiran dalam Rapat tersebut didasarkan pada kehadiran Komisaris secara fisik karena hingga saat ini, Rapat Komisaris belum memanfaatkan teknologi telekonferensi.

b. rapat direksi Sesuai dengan ketentuan Buku Pedoman dan Tata Tertib Kerja Komisaris dan Direksi,

the types of remuneration and facilities accorded to the Board of commissioners and Directors are as follows:(see table on page 83).

the Directors also received official cars that they may choose to acquire. however, its value as of the 2007 period cannot be clearly ascertained as the vehicles have been in use since 2003.

5. remuneration packages for members of the Board of commisioners and Directors(see table on the left page).

6. shares optionBni does not have a shares option program.

7. ratio of the highest to the lowest salary the salary is the employee’s right that he/she receives and is in the form of cash as payment from the company to the employee whose payment is made on the basis of work contract, agreement or in line with regulations, including that pertaining to benefits accorded to employees and their dependents for work and/or services rendered.

the ratio of the highest to the lowest salary is as follows: a. ratio of the highest and

lowest employee salary = 45x

b. ratio of the highest and lowest Directors salary = 1.1x

c. ratio of the highest and lowest commissioners salary = 1.1x

d. ratio of the highest Directors salary and the highest employee = 2.5x

8. frequency of commissioners and Directors meetings

nama/name rapat komisarisBoard of commissioners

meeting

rapat komisaris & direksiJoint Board of commissioners

and Board of Directors meeting

Zaki Baridwan 32 45

Suwarsono 37 54

Achjar Iljas 37 57

FeliaSalim 28 42

Effendi 49 49

H.M.S Latif 30 50

Parikesit Suprapto* 8 9

JumlahRapat/number of meetings

40 62

*efektifmenjabatsejakMei2007/tenure effective since may 2007

86


Rapat Direksi diselenggarakan 2 (dua) kali dalam seminggu yaitu setiap hari Senin dan Rabu, namun tidak tertutup kemungkinan Direksi mengadakan Rapat Direksi diluar jadwal yang ditentukan tersebut.

daftar kehadiran rapat/Attendances of the Meetings

c. Penyimpangan internal Penyimpangan Internal adalahpenyimpangan/kecuranganyangdilakukanoleh

pengurus, pegawai tetap dan tidak tetap (honorer dan outsourcing) terkait dengan proses kerja dan kegiatan operasional Perusahaan yang mempengaruhi kondisi keuangan Bank secara signifikan yaitu apabila apabila dampak penyimpangannya lebih dari Rp 100.000.000 (seratus juta rupiah).

a. Commissioners Meetingsthe commissioners meetings are held once a week every wednesday. the commissioners meetings can either be in the form of Board of commissioners meeting or a Joint Board of commissioners and Board of Directors meeting. the Joint Board of commissioners and Board of Directors meetings are convened to discuss matters pertaining to Bni’s performance and progress as well as the implementation of loan consultations.

Attendance of the Meetings(see table on page 85)

the meeting’s attendance data is based on the commissioners physical appearance within the meetings since, as of this time, the Board of commissioners meetings have not utilized teleconferencing technology to conduct the meetings.

b. Directors Meetingsin accordance with the requirements set within the commissioners and

Directors standard operating Procedures, the Board of Directors meetings are conducted 2 (two) times per week, specifically on monday and wednesday. however, the Directors may chooose to convene a meeting beyond outside of these specified days.

Attendances within the Meetings(see table above)

c. Internal Fraudinternal fraud is the violation/fraud carried out by a member

nama/namerapat direksi

Board of Directors meetings

Sigit Pramono 86

Gatot M. Suwondo 71

I. Supomo 78

Achil Ridwan Djajadiningrat 72

Kemal Ranadireksa 31

Suroto Moehadji 82

Tjahjana Tjakrawinata* 65

Bien Subiantoro 80

Achmad Baiquni 64

FeroPoerbonegoro 70

JumlahRapat/Total 93

* efektifmengundurkandirisejak31Juli2007/effectively resigned as of 31 July 2007

87


Pada periode Januari –Desember 2007, dari penyimpangan yang terjadi, jumlah kerugian terendah adalah Rp 130.869.000 sedangkan jumlah kerugian terbesar senilai Rp 43.750.000.000. Jumlah penyimpangan internal tercantum pada tabel berikut:

Internal fraud dalam 1 tahuninternal fraud occuring within 1 year

Jumlah kasus yang dilakukannumber of cases involving

Pengurus management

Pegawai TetapPermanent employee

Pegawai Tidak Tetapnon-Permanent

employee

TahunsebelumnyaPrevious year

Tahun berjalancurrent

Year



Year



Year

Total fraud - - 5 9 - -

Telah diselesaikanresolved

9

Dalam proses penyelesaian di intern Bankin the process of resolution internally within the Bank

- - - - - -

Belum diupayakan penyelesaiannyahave not begun process of resolution

- - - - - -

Telah ditindaklanjuti melalui proses hukumtaken legal process to resolve issue

5

88


d. Permasalahan hukum Permasalahan hukum adalah masalah hukum perdata dan pidana yang dihadapi BNI

selama periode tahun laporan dan telah diajukan melalui proses hukum. Permasalahan hukum yang terjadi di BNI untuk periode Januari–Desember 2007 dapat dilihat pada tabel.

e. Transaksi yang mengandung benturan kepentingan SesuaiPeraturanBapepamNomorIX.E.1tentangBenturanKepentinganTransaksi

Tertentu, benturan kepentingan adalah perbedaan antara kepentingan ekonomis Bank dengan kepentingan ekonomis pribadi pemilik, anggota Komisaris, anggota Direksi, PejabatEksekutif,dan/ataupihakterkaitdenganBank.

Terkait dengan persetujuan atas permohonan kredit oleh Debitur, BNI telah memiliki kebijakan internal mengenai pengaturan benturan kepentingan yang mengikat setiap pengurusdanpegawaiBanksebagaimanadimuatdalamCPC-04/2007tanggal 5 Juni 2007 mengenai Pemberian Kredit kepada calon Debitur yang memiliki

Permasalahan hukumlegal issues

Jumlah kasus/number of cases

Perdata Pidana/criminal

Telah selesai (telah mempunyai kekuatan hukum yang tetap)resolved (possess strong legal basis)

11 9

Dalam proses penyelesaianin the process of resolution

341 101

Total 352 110

of management, permanent and contractual (honorary and outsourcing) employee in line with the Bank’s work process and operational activity that significantly affects the Bank’s financial conditions whereby the impact of the violation exceeds rp 100,000,000 (one hundred million rupiah).

of the number of fraud violations that occurred within January–December 2007, the lowest amount of loss amounted to rp 130,869,000 while the highest loss that resulted amounted to

rp. 43,750,000,000. the number of internal fraud recorded is shown in the table on the previous page. d. Legal Issueslegal issues pertains to the criminal or civil cases that Bni faced within the specified period of the annual report and are within the process of legal proceedings. the legal cases that Bni faced throughout the period of January–December 2007 is detailed in the table above.

e. Transactions that are deemed to be of ‘conflict of interest’ in accordance with Bapepam regulations number iX.e.1 concerning specific conflict of interest transactions, conflict of interest refers to the difference between the economic interest of the Bank with the economic interest of the personnel of the Bank, the member of the Board of commissioners, the member of the Board of Directors, executive, and/or related party of the Bank.

89


hubungan keluarga maupun yang mengandung benturan kepentingan dengan pemrosesdan/ataupemutuskredit.

Selain itu, BNI sudah mempunyai ketentuan mengenai benturan kepentingan sebagaimana tercantum dalam Code of Conduct sebagai berikut:• Menghindariterjadinyakonflikkepentinganpribadi.• Menghindarkandiridaripenyuapan.• Tidakmemanfaatkanposisiuntukkepentinganpribadi(insider trading)• Tidakmenerimaimbalanataucinderamata.

Pada tahun 2008 akan disusun kebijakan mengenai benturan kepentingan yang terkait dengan pengadaan barang dan jasa.

Bank telah mengungkapkan adanya benturan kepentingan dalam setiap keputusan khususnya yang terkait dengan persetujuan kredit serta terdokumentasi dengan baik.

Komisaris, Direksi dan pegawai Bank berusaha semaksimal mungkin untuk mengurangi atau menghindari adanya benturan kepentingan dalam menjalankan operasional perbankan sehingga untuk periode Januari–Desember 2007, BNI tidak melakukan transaksi yang mengandung benturan kepentingan.

f. Buy back saham dan buy back obligasi Buy back saham atau buy back obligasi adalah upaya mengurangi jumlah saham

atau obligasi yang telah diterbitkan Bank dengan cara membeli kembali saham atau obligasi tersebut, yang tatacara pembayarannya dilaksanakan sesuai dengan ketentuan yang berlaku.

in relation to loan approvals for loan proposals submitted by the Debtor, Bni already has an internal policy concerning conflicts of interest that is binding upon every member of the Bank’s management and staff as specified within cPc–04/2007 dated 5 June 2007 regarding granting loans to Debtors that possess family links or conflicts of interest with the processing and/or approval of loans.

in addition to this, Bni already has regulations concerning conflicts of interest as

specified within the code of conduct which stresses the following points:• Avoidconflictsofinterest.• Avoidinvolvementwith

acceptance of bribes.• Donotmisuseone’s

position for personal gain (ie. insider trading).

• Donotacceptgiftsoranyforms of gratuity.

a policy will be formulated in 2008 regarding conflicts of interest in relation to procurement of goods and services.

the Bank has revealed the presence of conflicts of interest in every decision specifically pertaining to loan approvals as well as its proper documentation.

the commissioners, Directors, and the Bank’s employees have strived wholeheartedly to minimize or avoid instances that potentially lead to conflicts of interest in the course of the Bank’s operations throughout the period of January–December 2007 whereby Bni did not undertake transactions that are

90


deemed conflict of interest.

f. Share Buy back and bonds buy backshare buy back or bond buy backs are aimed at reducing the number of shares or bonds that have been issued by the Bank by acquiring back these shares and bonds whereby payment is carried out in accordance with prevailing rules and regulations.

for the period of January–December 2007, Bni did not carry out a shares buy back. however, it did implement a

bonds buy back that comprise of the following:i. Policies involving Bonds

Buy Back in 2002, subordinated

Bonds were issued valued at usD 150 million with a call option which takes effect in november 2007. Bni exercised the call option on this subordinated Bonds on the basis of the following:

• TheBondsissuedhaveafixed coupon rate of 7.50%. however, within the fifth year, which falls on 15 november 2007, if Bni

did not exercise its rights on the options therefore, the bonds automatically applied a new coupon rate (step-up coupon) with the formula of us treasury 5 year + 11.10% which is currently equivalent to ≈ 16.20%. as a result, based on these calculations, the Bonds are best paid prior to its maturity date so that Bni itself would not have to resort to paying such high levels of interest.

• Inrelationtoitsdecisiontobuy back the bonds, Bni had already initialy carried

Untuk periode Januari–Desember 2007, BNI tidak melakukan transaksi buy back saham namun melakukan buy back obligasi. Adapun buy back obligasi yang dilakukan adalah:i. Kebijakan dalam melakukan buy back Obligasi Pada tahun 2002 melakukan penerbitan Obligasi Subordinasi senilai USD 150 juta

dengan call option pada November 2007. BNI melakukan pelunasan (call option) atas Obligasi subordinasi tersebut dengan pertimbangan:

•Obligasiyangditerbitkantersebutmemilikitingkatsukubunga(coupon) tetap sebesar 7,50%. Namun jika pada ulang tahun ke 5 (lima) yang jatuh pada tanggal15November2007,BNItidakmenggunakanhak/exercise terhadap opsi yang ada maka secara otomatis Obligasi tersebut memiliki kupon baru (step-up coupon) dengan formula US Treasury 5 Tahun + 11,10% atau setara dengan ≈ 16.20%. Dengan demikian berdasarkan perhitungan, Obligasi tersebut lebih baik dilunasi sebelum jatuh tempo agar BNI terhindar dari pembayaran bunga yang sangat tinggi.

•Dalammelaksanakanpelunasantersebut,BNItelahmelakukanpengkajiandariaspek risiko yaitu risiko permodalan, risiko pasar, risiko likuiditas serta risiko hukum

ii. Nilai obligasi yang dibeli kembali: 100%.iii. Harga pembelian kembali per lembar obligasi: 100 (at par).iv. Peningkatan laba obligasi: tidak ada.

g. Pemberian dana untuk kegiatan sosial dan kegiatan politik Selama Januari–Desember 2007, BNI telah melakukan pemberian dana untuk kegiatan

sosial terkait dengan program Corporate Social Responsibility. Sesuai ketentuan Pasal 19 ayat (3) Undang-undang Nomor 31 tahun 2002 tentang Partai Politik yang menegaskan bahwa partai politik dilarang meminta atau menerima dana dari BUMN, maka sepanjang tahun 2007, BNI tidak pernah memberikan dana kepada partai politik.

Pemberian dana untuk kegiatan sosial dapat dilihat pada tabel sebagai berikut:

91


J. SekreTArIS PeruSAhAAn

Seketaris Perusahaan di BNI dijabat oleh Pemimpin Divisi Komunikasi Perusahaan yang mengemban misi untuk mendukung terciptanya citra perusahaan yang baik secara konsisten dan berkesinambungan melalui pengelolaan program komunikasi yang efektif kepada segenap pemangkukepentingan. Sekretaris Perusahaan berfungsi sebagai penghubung antara BNI dengan otoritas pasar modal, komunitas pemodal, dan masyarakat umum serta bertanggung jawab untuk

Jenis kegiatan/type of activityJumlah (rp juta)

amount (in million rp)

1. Program BUMN PeduliBumn Peduli (soe cares) Program

1,216.43

2. Bantuan Korban Bencana AlamDisaster relief

943.17

3. Bantuan Pendidikan dan Pelatihanassistance for education and training

8,872.34

4. Bantuan peningkatan kesehatanassistance for health improvement

6,319.01

5. Bantuanpengembanganprasarana&saranaumumsupport for infrastructure development and public facilities

14,437.13

6. Bantuan Sarana Ibadahsupport towards the Development of religious facilities

2,789.74

7. Bantuan Pelestarian Alamsupport towards environmental conservation

193.29

Total dana/Total fund 34,771.13

out extensive research and analysis on the matter from a funding risk, market risk, liquidity risk as well as legal risk perspective.

ii. the value of the Bonds Buy Back: 100%.

iii. the price of Bonds Buy Bank per Bond issued: 100 (at par).

iv. increase in income derived from the Bonds: none.

g. Allocation of funds for social and political activitiesBni had, throughout the period of January–December

2007, provided funds for social activities in line with its corporate social responsibility program. in accordance with article 19 section (3) of law number 31 of 2002 concerning Political Parties that stressed that political parties are restricted from soliciting or receiving funds from state-owned enterprises (soe), therefore, throughout 2007, Bni did not provide funds to political parties.

the allocation of funds for social activities can be seen in

the table above. J. CorPorATe SeCreTAry

the corporate secretary (cs) serves as the chief liaison officer between the Bank and the capital market authorities, the investment community, and the general public.

cs is responsible for the preparation and dissemination of information of materiality on the progress of the Bank for public consumption as well as for investor relations.

92


menyediakan dan menyampaikan informasi yang penting mengenai BNI kepada masyarakat umummaupununtukkepentinganpemegangsaham/investor.

Dalam menjalankan fungsi dan perannya, Sekretaris Perusahaan dibantu oleh Kelompok Komunikasi Investor, Kelompok Hukum dan Pemantauan GCG, Kelompok Komunikasi Eksternal,KelompokKomunikasiInternaldanunitKomunikasiPemasarandalamberhubungan dengan pihak eksternal dan internal (pegawai).

Hubungan dengan pihak eksternal dipelihara dengan baik, khususnya dalam rangka pemenuhan kewajiban yang harus dilakukan oleh BNI sebagai perusahaan publik termasuk untuk memberikan keterangan mengenai kinerja, kegiatan operasional serta hal-hal lainnya seputar BNI.

Selain itu, mengingat pegawai merupakan salah satu elemen penting dalam penciptaan citra perusahaan, Sekretaris Perusahaan juga memiliki tugas menyebarluaskan informasi mengenai BNI kepada segenap pegawai, termasuk menyampaikan program dan kebijakan manajemen. Informasi tersebut disampaikan melalui media internal antara lain: Sinergi 46, newsletter, intranet, temu karyawan, serta sosialisasi ke kantor wilayah dan cabang.

FungsidanperanSekretarisPerusahaansertasegenapunitpendukungtelahdiatur dalam SOP Organisasi dan Uraian Jabatan Divisi Komunikasi Perusahaan tanggal 16 Juni 2006. Sebagai acuan dalam mengoptimalkan fungsi dan peran tersebut, telah disusun Buku Pedoman Perusahaan yang mengatur berbagai aktivitas antara lain: pengelolaan reputasi, pengelolaan Corporate Social Responsibility, pengelolaan komunikasi dalam krisis, pengelolaan hubungan media, pengelolaan hubungan Kelembagaan, serta pengelolaan hubungan investor dan otoritas pasar modal.

Hubungan dengan pemegang saham dilakukan melalui kegiatan temu analis, paparan publik, penerbitan buletin kinerja keuangan triwulanan, penerbitan laporan keuangan triwulanan,

in discharging its function and rule, cs is assited by the investor relations group, legal and gcg monitoring group, external communication group, internal communication group, and marketing communication unit in the relation of both internal and external parties.

relation with external is managed properly, especially in the fulfillment of Bni’s obligation as public company including providing the

description of company performance, operational activities and other related matters.

the dissemination of information regarding management’s programmes to the entire organisation is carried out by the internal communications unit by means of the internal media, which include: sinergi 46, newsletter, socialisation to regional and branch offices, seminars, employee gathering, and the electronic media.

the function and roles of corporate secretary and entire supporting unit is in accordance with soP of corporate communication Division date 16 June 2006. the bank’s policy and soP have been established for various activities: reputation management, crisis management, media relation, institutional relation, investor relation and capital market authorities relation. relations with shareholders has been enhanced through regular analyst meetings,

public exposes, publication of quarterly bulletins on financial results, in addition to quarterly, half-yearly and annual financial statements. investors and other stakeholders also have access to information about Bni and its activities through its official website at www.bni.co.id.

k. GenerAl SuMMAry of The reSulTS of The Self ASSeSSMenT on GCG IMPleMenTATIon wIThIn The bAnk

93


tengah-tahunan dan tahunan. Pemegang saham dan pemangkukepentingan lainnya juga dapat mengakses informasi mengenai BNI dan kegiatannya di situs www.bni.co.id.

k. keS IMPulAn uMuM hASIl Self ASSeSMenT ATAS PelAkSAnAAn

Good CorPorATe GovernAnCe PAdA bAnk

Berdasarkan Self Assesment, Nilai Komposit BNI ada pada posisi 1,85 sehingga diperoleh predikat komposit: Baik, dengan peringkat masing-masing faktor sebagai berikut:

1. Pelaksanaan tugas dan tanggung Jawab Dewan komisaris: Peringkat 2 • AnggotaDewanKomisarissebanyak7(tujuh)orang,tidakmelebihijumlahanggota

Direksi sebanyak 9 (sembilan) orang. Sebanyak 4 (empat) orang diantaranya atau lebih dari 50% (lima puluh persen) anggota Dewan Komisaris tersebut merupakan Komisaris Independen, meskipun 1 (satu) orang diantaranya masih dalam proses persetujuan Bank Indonesia. Komisaris diangkat berdasarkan keputusan Rapat Umum Pemegang Saham dan seluruh anggota Dewan Komisaris telah lulus Penilaian Kemampuan dan Kepatutan (fit and proper test) sesuai ketentuan Bank Indonesia.

• SeluruhanggotaDewanKomisaristidakmemilikihubungankeluargadengansesamaanggota Dewan Komisaris dan dengan anggota Direksi.

• Prinsip-prinsipGoodCorporateGovernancemenjadilandasanbagipelaksanaanoperasional BNI, dan sejalan dengan itu dalam melaksanakan tugas dan tanggung jawab pengawasannya, Dewan Komisaris mengarahkan, memantau, dan mengevaluasi pelaksanaan kebijakan strategi BNI.

• SesuaidenganPedomandanTataTertibKerjaKomisaris,rapatDewanKomisarisdiselenggarakan secara berkala minimal 1 (satu) kali dalam 1 (satu) bulan atau setiap saat apabila diperlukan. Selama tahun 2007, Dewan Komisaris telah melakukan rapat sebanyak 102 (seratus dua) kali, dimana 62 (enam puluh dua) kali diantaranya dilakukan bersama dengan Direksi. Pengambilan keputusan dilakukan atas dasar asas independensi dan keterbukaan. Komunikasi dengan Direksi bersifat terbuka dan dilakukan setiap saat bilamana diperlukan, dimana Dewan Komisaris dapat minta kepada

the results of this self assessment concludes that Bni’s composite rating is within the position of 1.85 and therefore is within the range or rating of: good. the levels achieved that eventually tallied to the above-mentioned composite rating are as follows.

1. implementation of tasks and responsibilities of the Board of commissioners: rating of 2• Thenumberofmembers

within the Board of commissioners (Boc) amounts to 7 (seven)

members which does not exceed the total number of 9 (nine) Board of Directors member. 4 (four) members of Boc or more than 50% of Boc member are independent commissioner, although 1 (one) member is still in the process for approval from Bank indonesia. Board of commisioners is appointed based of the approval of general shareholders meeting and all Boc members have already passed the fit and proper test by Bank indonesia.

• AllBOCmembersdonothave family relations with other Boc members and with BoD members.

• TheBOCtasksandresponsibilities were carried out in accordance with the principles of gcg. in performing the duties and supervision function, Boc direct, monitor and evaluate the implementation of Bni strategic policy.

• BOCmeetingareheldperiodically once in a month or every time when considered necessary. in 2007, Boc held 102

meetings, where 62 meeting were conducted together with BoD. Decision is made based on independent and transparency principles. communication with BoD could take place anytime, whreby Boc could ask BoD to convene a meeting, and vice versa.

• BOChaveappointedAuditcommittee, remuneration and nomination committee and risk monitoring committee. all committee have performed each function effectively.

94


2. implementation of tasks and responsibilities of the Directors: rating of 2• ThenumberofBoardof

Directors (BoD) amounts to 9 (nine) Directors all of which possess the integrity, experience of at least 5 (five) years in the operational field as a Bank executive and does not hold a concurrent position. the composition of the Board of Directors is already in already deemed appropriate for Bni’s size and complexity and is in line with prevailing rules

and regulations.• BoardofDirectorsis

appointed based of the approval of general shareholders meeting and all BoD members have already passed the fit and proper test by Bank indonesia.

• Theentirememberofthe Board of Directors is able to act and decide independently, since:

• Donotholdconcurrentposition as commisisoners, Directors or executive officers in Bni or other companies

• Donothavesharesamounting to over 25% of paid up capital in Bni or other company

• Donothavefamilyrelationswith other BoD members and/or with Boc members.

• Donotgivepowerofattorney to other party that caused transfer of Director’s function and duties

• TheDirectorstasksandresponsibilities were carried out in accordance with the principles of gcg:

- BoD has established internal audit working unit,

risk management working unit, and compliance working unit. although gcg principles have been applied entirely throughout all the operational levels, there are still minor infringements or violations such as internal fraud. therefore, Bni strives to resolve these violations and improve its internal audit system.

- BoD follow up audit findings and recommendations from internal audit, external audit, Bank indonesia

Direksi untuk bertemu dan sebaliknya Direksi untuk minta bertemu Dewan Komisaris.• Untukmendukungpelaksanaantugasnya,DewanKomisaristelahmembentukKomite

Audit,KomiteRemunerasi&NominasidanKomitePemantauRisiko,yangtelahbekerjasecara efektif.

2. Pelaksanaan tugas dan tanggung Jawab Direksi: Peringkat 2

• Direksiberanggotakan9(sembilan)DirekturdimanaseluruhanggotaDireksimempunyai integritas, berpengalaman paling kurang 5 (lima) tahun di bidang operasionalsebagaiPejabatEksekutifBanksertatidakmempunyairangkapjabatan.Komposisi Direksi sudah sesuai dengan ukuran dan kompleksitas usaha BNI serta telah memenuhi ketentuan yang berlaku.

• DireksidiangkatberdasarkankeputusanRUPSdanseluruhanggotaDireksitelahlulusPenilaian Kemampuan dan Kepatutan (fit and proper test) sesuai ketentuan Bank Indonesia.

• SeluruhanggotaDireksimampubertindakdanmengambilkeputusansecaraindependen, karena:- tidak merangkap jabatan sebagai anggota Dewan Komisaris, Direksi atau Pejabat EksekutifpadaBNI,perusahaandan/ataulembagalain.

- tidakmemilikisahammelebihi25%darimodaldisetorpadaBNIdan/ataupadaperusahaan lain.

- tidakmemilikihubungankeluargadengansesamaanggotaDireksidan/atauanggota Dewan Komisaris, dan

- tidak memberikan kuasa umum kepada pihak lain yang mengakibatkan pengalihan tugas dan fungsi Direksi.

• PelaksanaantugasdantanggungjawabDireksitelahmemenuhiprinsip-prinsipGoodCorporate Governance, antara lain:- DireksitelahmembentukSatuanPengawasanIntern/SPI(SatuanKerjaAudit

Intern), Satuan Kerja Manajemen Risiko dan Satuan Kerja Kepatuhan. Meskipun sudah dibentuk unit-unit yang melakukan pengawasan terhadap semua kegiatan

95


operasional BNI, namun masih saja terjadi internal fraud, oleh karena itu BNI berupaya untuk terus memperbaiki sistem audit internalnya.

- Direksi menindaklanjuti temuan audit dan rekomendasi dari SPI, auditor eksternal, hasilpengawasanBIdan/atauhasilpengawasanotoritaslainnya.

- Direksi senantiasa mengungkapkan kepada pegawai kebijakan BNI yang bersifat strategis di bidang kepegawaian melalui sosialisasi tatap muka, surat (newsletter), website BNI dll.

• RapatDireksidiselenggarakansecaraberkalasebanyak2kaliseminggu.Prosespengambilan keputusan dalam Rapat Direksi dilakukan secara musyawarah mufakat dan apabila tidak tercapai dilakukan berdasarkan suara terbanyak.

• TransparansianggotaDireksidilaksanakandenganbaikdantidakpernahmelanggarketentuan/perundanganyangberlaku,antaralain:- Telah mengungkapkan kepemilikan sahamnya, hubungan keuangan dan hubungan keluargadengananggotaDewanKomisaris,anggotaDireksilaindan/ataupemegang saham BNI dalam Laporan Tahunan BNI Tahun Buku 2007.

- TidakmemanfaatkanBNIuntukkepentinganpribadi,keluargadan/ataupihaklainyang dapat merugikan BNI.

- Tidakmengambildan/ataumenerimakeuntunganpribadidariBNI,selainremunerasidan fasilitas lainnya berdasarkan keputusan RUPS dan mengungkapkan remunerasi dan fasilitas pada Laporan Tahunan BNI dalam Laporan Tahunan Tahun Buku 2007.

3. kelengkapan dan Pelaksanaan tugas komite: Peringkat 1• Komite-KomiteyangtelahdibentukKomisaris,yaituKomiteAudit,KomitePemantau

Risiko dan Komite Remunerasi dan Nominasi, mempunyai kompetensi yang memadai sesuai dengan ukuran dan kompleksitas usaha BNI, dengan anggota-anggota yang memiliki integritas tinggi.

• PelaksanaantugasKomite-Komitetelahberjalansebagaimanamestinya,penyelenggaraan rapatnya berjalan sesuai dengan pedoman intern dan yang telah digariskan, yaitu antara lain:

supervisory report and other supervisory report from related authority.

- BoD communicate with employees the strategic policies related to human resources through meeting, newsletter, website, etc.

• BODmeetingisheldperiodically twice a week. Decisions within the meetings are made based on mutual consensus or by majority in cases whereby mutual consensus is not achieved.

• Thetransparencyaspect

of the members of the Board of commissioners is considered relatively good and never seem to violate prevailing rules/regulations:

- Disclose share ownerships, financial relations and family links with other Boc member, BoD member and/or Bni shareholders in Bni annual report of 2007.

- Do not take advantage or use Bni for the interest of personal matter, family or other party, which could cause negative impact to Bni.

- Do not take and/or receive

personal benefit from Bni, other than remuneration package stipulated in general shareholders meeting approval, and disclose the remuneration and other falicities received in Bni annual report of 2007.

3. comprehensiveness and implementation of the tasks of the committees: rating of 1• Committesthatwere

establish by commissioners, that is audit committee, risk monitoring committee, remuneration & nomination

committee possess sufficient competence that already deemed appropriate for Bni’s size and complexity.

• TheCommitteetasksand responsibilities were carried out accordingly. meetings are already held in accordance with internal guidance:

- committee meeting is held periodically, almost every week, which was more than minimal requirement of one meeting in a month.

- Decisions within the meetings are made based

96


on mutual consensus or by majority in cases whereby mutual consensus is not achieved.

- result of a meeting are recorded and documented within minutes of meeting, clearly and appropriately stating any dissenting opinion.

- result of a meeting is a recommendation to be used by commissioner.

- the results of the committee meetings represents recommendations that is very valuable and could be

used by the commissioner in making a decision.

4. handling of conflicts of interest: rating of 2• TheBankhasaafairly

comprehensive and effective policy, system and procedure on conflicts of interest in respect to loan approvals.

• Prevailingpoliciesconcerning conflicts of interest that is generally applicable to all employees are specified within the code of conduct as follows:

- avoid incidences of personal

conflict of interest.- avoid involvement

in bribery.- Do not utilize one’s

personal position for personal gain or interest (ie. insider trading)

- Do not receive gifts or gratuities.

- in BoD and Boc manual, conflict of interest have already been addressed. in the event that a conflict of interest could not be avoided, therefore, that conflict of interest should not substantially impact or reduced the Bank’s

profitability. BoD and Boc should disclose the conflict of interest in every decision.

- the existence of conflicts of interest are appropriately revealed through a decision specified within a minutes of meeting, appropriately administered and documented.

• TheBankwillformulatepolicies in regards to conflict of interest for the procurement of goods and services no later than the first half of 2008.

- Rapat diselenggarakan secara berkala, hampir setiap minggu, sehingga melampaui ketetapan minimal 1 (satu) kali dalam sebulan.

- Keputusan rapat diambil berdasarkan musyawarah mufakat atau suara terbanyak dalam hal tidak terjadi musyawarah mufakat.

- Hasil rapat dituangkan dalam notulen, termasuk pengungkapan perbedaaan pendapat (dissenting opinions) secara jelas dan didokumentasikan dengan baik.

- Hasil rapat Komite merupakan rekomendasi yang dapat dimanfaatkan oleh Dewan Komisaris.

- Rekomendasi Komite-Komite dirasakan sangat bermanfaat sehingga dapat dipergunakan sebagai acuan Dewan Komisaris dalam mengambil keputusan atas permasalahannya.

4. Penanganan Benturan kepentingan: Peringkat 2• Bankmempunyaikebijakan,sistemdanprosedurmengenaipermasalahanbenturan

kepentingan yang cukup lengkap dan efektif, antara lain dalam hal yang berkaitan dengan pemberian persetujuan kredit.

• Kebijakanmengenaibenturankepentinganyangberlakusecaraumumtermasukuntukseluruh pegawai dimuat dalam Code of Conduct mencakup hal-hal antara lain:- Menghindari terjadinya konflik kepentingan pribadi.- Menghindarkan diri dari penyuapan.- Tidak memanfaatkan posisi untuk kepentingan pribadi (insider trading)- Tidak menerima imbalan atau cindera mata.- Dalam Buku Pedoman dan Tata Tertib Kerja Komisaris dan Direksi, telah diatur etika

benturan kepentingan anggota Dewan Komisaris dan anggota Direksi dimana dalam hal terjadi benturan kepentingan yang bersangkutan dilarang mengambil tindakan yang dapat merugikan BNI atau mengurangi keuntungan BNI dan wajib mengungkapkan benturan kepentingan dimaksud dalam setiap keputusan.

- Dalam hal terjadi adanya benturan kepentingan, telah dengan cukup diungkap

97


dalam keputusan, telah dilengkapi dengan risalah rapat, telah diadministrasikan dan terdokumentasi dengan baik.

• BNIsecarabertahapakanmenyempurnakankebijakanbenturankepentingandalamsetiaptransaksi/kegiatanperbankanantaralainmerumuskankebijakanmengenaibenturan kepentingan terkait dengan pengadaan barang dan jasa dengan dijadualkan akan selesai selambat-lambatnya pada semester I tahun 2008.

5. Penerapan fungsi kepatuhan: Peringkat 2• SecaraumumpelaksanaankepatuhanBankterhadapperaturanperundang-undangan

telah berjalan baik, adanya beberapa penyimpangan bersifat tidak materiil, bukan suatu pelanggaran, dan telah diselesaikan selain menjadi catatan bagi BNI untuk dilakukan perbaikan. Upaya untuk meningkatkan kepatuhan terhadap peraturan dilakukan antara lain dengan secara terus menerus menanamkan pengertian dan mengingatkan kepada pegawai pada segenap unit organisasi untuk selalu menjaga kepatuhan Bank terhadap ketentuan yang berlaku. Meskipun demikian masih terdapat berbagai hambatan dalam sistem informasi, sehingga dapat mengakibatkan masih terjadinya beberapa pelanggaran meskipun tidak materiil, seperti kekurangan GWM selama 3 hari dalam tahun 2007, keterlambatan mengupdate kolektibilitas debitur, serta beberapa kesalahan/keterlambatanlaporandan/ataukoreksilaporan(LBU/LBBU).

• PelaksanaantugasdanindependensiDirekturKepatuhandanDivisiKepatuhansebagaisatuan kerja kepatuhan telah berjalan efektif, yang terbukti antara lain dari pengujian kepatuhan yang telah berjalan dan pemantauan kepatuhan melalui review kepatuhan yang dilakukan di segenap unit organisasi secara harian, berkala, dan sewaktu-waktu.

• Sistemdanprosedurkerjatersediacukuplengkapdankomprehensifdisetiapunitorganisasi, sebagaimana tertuang dalam Buku Pedoman Perusahaan.

6. Penerapan fungsi audit intern: Peringkat 2• PelaksanaanfungsiauditinternBNIpadaumumnyatelahberjalanefektifdantelah

sesuaidenganStandarPelaksanaanFungsiAuditInternBank.

5. implementation of compliance functions: rating of 2• Theimplementation

of compliance within the Bank was generally conducted well. monitoring of compliance towards prevailing rules and regulations should be conducted continuously so as to avoid instances of lateness in fulfilling a regulatory requirement or submission of reports as well as instill a firm understanding within every unit of the organization to

ensure bank compliance towards prevailing rules and regulations. however, there are still a number of immaterial violations of the prevailing rules and regulations, such as statutory reserve (3 days), lateness in updating the debtor’s collectibility as well as a number of reporting errors/lateness and/or corrections.

• Theimplementationofthe compliance Director’s and compliance Division’s tasks was conducted effectively which is shown

by, among others, from the compliance assessment that was conducted and compliance monitoring through the compliance review carried out within the entire organization on a daily, routine, and spontaneous basis.

• Theworksystemandprocedure within every unit of the organization is deemed both adequate and comprehensive, as stated in company manual.

6. implementation of internal audit functions: rating of 2

• Theimplementationoftheinternal audit function by the sPi is generally deemed effective and in accordance with the standards for implementing Bank internal audit functions.

• Monitoringtothefollowupon internal audit findings have been conducted by Board of Directors, who in turn encourage and monitor the progress of settlement. the progress report were forwarded by related units to President Director and commissioners quarterly, and will be monitored by

98


commissioners through audit committee.

• Auditreportandrealization of internal audit activities is presented in Business Plan annual review and forwarded to commissioners as the representative of shareholders.

• BNIimplementsthestandards for implementing Bank internal audit functions, through:

- internal audit charter signed by President Director and President commissioners.

- internal audit team (sPi) as unit responsible to perform internal audit function.

- internal audit guidance manual.

• Updatingtheauditprogramis gradually carried out within branches and loan centers while this has not been conducted entirely in head offices. updating the audit program in a number of division in head office will take place in 2008.

• Theapparentweaknessisdeemed minor and does not have a significant impact on audit’s effectiveness.

7. implementation of the external audit functions: rating of 1* the audit was carried out

by an independent auditor and conducted effectively in accordance with the standards for audit as determined by the iai with the aim of providing an opinion of its validity in regards to all material aspects of the consolidated financial statement in accordance with the prevailing principles of accounting. going forward, the disclosure of

the financial statement’s audit will be intensified in accordance with any existing recommendations.

• Thequalityandextentofthe Public accountant’s audit findings currently used is deemed good.

• Theconductoftheauditbythe Public accounting firm is deemed independent and in accordance with the prescribed criteria.

8. implementation of risk management including an internal control system: rating of 2

• PemantauanterhadaptindaklanjuttemuanauditinterntelahdilakukanolehDireksiyang senantiasa berusaha mendorong penyelesaian temuan hasil audit oleh unit-unit yang berkompeten yang dimonitor oleh manajemen lini, Divisi Kepatuhan dan SPI. Progress penyelesaian tindaklanjut temuan audit intern disampaikan oleh unit-unit yang berkompeten kepada Dirut dan Komisaris setiap triwulan, yang oleh Komisaris dilakukan pemantauan melalui Komite Audit.

• LaporanhasilauditdanrealisasikegiatanauditSPIdilaporkanmelaluiLaporankajiulang Business Plan yang disampaikan kepada Dewan Komisaris sebagai wakil pemegang saham.

• BNItelahmenerapkanStandarPelaksanaanFungsiAuditInternBank,antaralaindengan:- Piagam Audit Intern yang ditandatangani oleh Direktur Utama dan Komisaris Utama.- Dibentuknya Satuan Pengawasan Intern (SPI) sebagai unit yang berganggung

jawab melaksanakan fungsi audit intern.- Buku Pedoman Audit Intern.

• BNItelahmelaksanakanupdating audit program yang dilakukan secara bertahap meliputi kantor cabang dan sentra kredit sedangkan untuk sebagian kantor besar belum dilakukan. Pelaksanaan updating audit program untuk sebagian divisi di kantor besar akan dilakukan tahun 2008.

• Meskipunmasihadakelemahanminor,namuntelahdapatdiatasidengantindakanrutin.

7. Penerapan fungsi audit ekstern: Peringkat 1• Pelaksanaanauditdilakukanolehauditorindependentelahberjalansecaraefektif

sesuai dengan standar pemeriksaan yang ditetapkan IAI dengan tujuan untuk menyatakan pendapat atas kewajaran dalam segala hal yang material atas laporan keuangan konsolidasian sesuai dengan prinsip akuntansi yang berlaku, dan dilakukan penilaian oleh Komite Audit. Untuk selanjutnya pengungkapan (disclosure) atas audit laporankeuanganakanditingkatkansesuaisaran/rekomendasiyangada.

• KualitasdancakupanhasilauditAkuntanPublikyangdipergunakansaatinidapatdinilai baik.

99


• PelaksanaanauditolehAkuntanPublikdilakukansecaraindependendantelahmemenuhi kriteria yang ditetapkan.

8. Penerapan manajemen risiko termasuk sistem Pengendalian intern: Peringkat 2• Manajemencukupefektifdalammengidentifikasidanmengendalikanseluruhrisiko

Bank serta aktif melakukan pemantauan kebijakan dan prosedur untuk memelihara kondisi keuangan internal BNI yang sehat, yaitu antara lain Komisaris telah melakukan pembahasansecaraberkalamengenaiKinerjakeuangan,Evaluasikebijakanmanajemenrisiko, pemantauan Profil Risiko Bank, konsultasi kredit dan isu-isu terkini antara lain produk/jasadanusulanorganisasi.DisampingituDireksijugamelakukanpembahasansecara berkala mengenai kebijakan yang terkait dengan manajemen risiko dan profil risiko, review Loan Exposure Limit, Internal Rating System, review limit-limit Risiko Pasar, Kredit dan Operasional, evaluasi dan review Operating Risk Self Assessment (ORSA), implementasiRisikoPasarCabangLuarNegeridanImplementasi‘PERISKOP’tahap1.

• ProsedurdanpenerapanpengendalianinternBankkomprehensifdansesuaidengantujuan, ukuran dan kompleksitas usaha dan risiko yang dihadapi Bank.

• ManajemenefektifdalammemantaukesesuaiankondisiBankdenganprinsippengelolaan Bank yang sehat, ketentuan yang berlaku serta sesuai dengan kebijakan dan prosedur intern Bank.

• Namundemikianuntuklangkahkedepanmasihperludilakukanperbaikandenganmelakukan pengembangan manajemen risiko sesuai dengan Arsitektur Manajemen Risiko yang telah disusun, penciptaan dan pengembangan perangkat (tools) yang lebih sensitif untuk memantau potensi risiko operasional serta enhancing internal control sesuai rekomendasi Kantor Akuntan Publik dan melakukan pemantauan implementasi risiko pasar Cabang Luar Negeri untuk dikonsolidasikan dengan laporan dalam negeri.

• Themanagementisdeemed effective in identifying and handling all of the Bank’s risks. the management actively monitors policies and procedures, comprehensively to ensure that the Bank’s internal financial conditions is positive. among others, commissioners have periodically assess and review financial performance, evaluate risk management policies, monitor risk profile, loan consultation and

organization proposal. while Board of Directors also periodically review risk profile and riks management policies, review the loan exposure limit and internal rating system, review the limits of market risk, credit risk and operational risks, evaluate and review operational risk self assessment, implementation of overseas branches market risks and implementation of phase i—PeriskoP.

• Proceduresand

the comprehensive implementation of internal control within the Bank are in accordance with the objectives, size and complexity of the Bank’s business and risks.

• Themanagementiseffective in monitoring the Bank’s conditions by means of adherence towards prudent banking principles, prevailing rules and regulations and the Bank’s internal policies and procedures.

• Inthefuture,someareasstill needs to be improved,

such as developing risk management in accordance with the risk management architecture that has been formulated, developing the tools that are more sensitive to monitor operational risks potential and enhancing internal control based on the recommendations made by Public accountant, as well as monitoring the implementation of market risks of overseas Branches for consolidation with the domestic report.

100


9. allocation of funds to related parties and large exposures: rating of 2• Allocationoffunds

to related parties and allocation of funds to large debtors was generally stated within the company’s manual. Decisions for loan proposals were done independently through, among others, the implementation of the four-eye Principles.

• BNIperiodicallyevaluate,improve and review the internal rating system, loan

exposure limit, and loan Portfolio management. there were no occurences of exceeding or violating the prescribed legal lending limits in 2007.

10. transparency in terms of the Bank’s financial and non-financial conditions, good corporate governance report and internal reporting: rating of 2• TheBankwasdeemed

transparent in submitting financial and non-financial information to the public either through Bni’s

website or through other forms of media such as the procedures for filing a complaint which was announced through boards posted within the branch offices as well as through the website.

• Thefinancialandnon-financial information was submitted both punctually, comprehensively, accurately, deemed current and in its entirety.

• TheBankisdeemedtransparent in submitting information relating to products and services

to its customers within the branches as well as providing product information through leaflets disseminated through its branch offices, advertisements and other means. the Bank also has a unit that particularly handles customer complaints.

• TheBankeffectivelyand appropriately maintains personal data and information of its customers which it uses for business purposes.

• TheextentofitsGCG

9. Penyediaan Dana kepada Pihak terkait (Related Party) dan Penyediaan Dana Besar (Large Exposure): Peringkat 2• Secaraumumpenyediaandanakepadapihakterkaitdanpenyediaandanakepada

debitur besar telah diatur dalam Buku Pedoman Perusahaan dimana pengambilan keputusan kredit telah dilakukan secara independen antara lain dengan penerapan Four-eye Principles.

• BNIjugamelakukanevaluasi,penyempurnaandanreviewsecaraperiodikInternal Rating System, Loan Exposure Limit, Loan Portfolio Management. Selama periode tahun 2007, tidak terjadi pelampauan dan pelanggaran BMPK.

10. transparansi kondisi keuangan dan non keuangan Bank, laporan Pelaksanaan good corporate governance dan Pelaporan internal: Peringkat 2• Banktransparandalammenyampaikaninformasikeuangandannon-keuangan

kepada publik baik melalui website BNI maupun melalui media lain misalnya untuk tata cara komplain diumumkan pada papan pengumuman di kantor cabang maupun melalui website.

• Informasikeuangandannon-keuanganyangdisampaikantersediasecaratepatwaktu,lengkap, akurat, kini dan utuh.

• Bankcukuptransparanmenyampaikaninformasiprodukdanjasakepadanasabahyang datang ke cabang serta menyampaikan informasi produk melalui leaflet yang tersedia di kantor cabang, iklan dan cara lainnya. Bank juga mempunyai unit yang khusus menangani pengaduan nasabah.

• Bankdenganefektifsertamemeliharadatadaninformasipribadinasabahsecaramemadai dan mempergunakannya hanya untuk kepentingan bisnis.

• CakupanlaporanpelaksanaanGCGlengkap,akurat,kinidanutuh,telahdisampaikansecara tepat waktu kepada shareholder sesuai ketentuan yang berlaku.

• SisteminformasimanajemenBankdanpelaporaninternaltelahdikelolaolehunitkhusus dengan personil yang kompeten dengan kinerja yang terukur dalam bentuk SLA, sehingga keakuratan dan pemenuhan target waktu dapat terpenuhi dengan baik.

101


11. rencana strategis Bank: Peringkat 2• PenyusunandanpenyampaianRencanaBisnisBanktelahberpedomanpada

PeraturanBankIndonesiaNo.6/25/PBI/2004tanggal22Oktober2004denganmempertimbangkan faktor internal dan eksternal yang mempengaruhi kelangsungan usaha serta memperhatikan prinsip kehati-hatian dan prinsip perbankan yang sehat serta memperhatikan tingkat risiko komposit Inherent Risk & Risk Control System & Strategic Risk.

• RencanaKorporasidanBisnistelahdisusunsecaraperiodikdenganjadwalpelaksanaan serta mekanisme penyusunan yang telah dibakukan dalam Buku Pedoman Perusahaan. Untuk selanjutnya Rencana Korporasi dan Bisnis tersebut diajukan kepada Komisaris yang mewakili Pemegang Saham untuk mendapatkan persetujuan dan pengesahan.

• RealisasirencanabisnissesuaidenganRencanaBisnisBank(Business Plan).• PenilaianrisikokompositatasrisikostrategisberadapadatingkatLow Strategic Risk Rating.• Komisarismenjalankanfungsipemantauandenganmelaksanakanpengawasansecara

berkala terhadap pelaksanaan Rencana Bisnis Bank (Corporate Plan) dalam bentuk laporan realisasi rencana kerja dan rencana bisnis. Disamping itu pula, setiap bulan Manajemenmelaporkan/mempresentasikankinerjaperusahaankepadaKomisaris.

Menyetujui

report is deemed to be detailed, accurate, up to date and complete as well as submitted on time to its shareholders in accordance with the prevailing regulations.

• TheBank’smanagementinformation system and internal reporting was maintained by a special unit that was staffed by competent personnel whose performance is measured in the form of a sla, therefore ensuring that accuracy and the fulfillment of the target

dates are met.

11. Bank’s strategic plan: rating of 2• TheBank’sBankBusiness

Plan is prepared and forwarded in accordance with Bank indonesia regulation no. 6/25/PBi/2004 dated 22 october 2004 and have taken into consideration all external as well as internal factors, the principles of prudency and healthy banking standards, and also the composit risk level of inherent risks,

risk control system and strategic risks.

• TheCorporatePlanand Business Plan was formulated periodically and implementation schedule and mechanism have been incorporated in company manual. corporate Plan and Business Plan is presented to commissioners who represent shareholder for their approval.

• Theachievementofthe business plan is in accordance with the Bank’s Business Plan.

• Thecompositerisksover

strategic risks rating is determined to be within the level of low strategic risk rating.

• BoardofCommissionerperform its monitoring function through periodic monitoring to implementation of Business Plan and corporate Plan, in the form of Progress report of Busisness Plan. moreover, Board of Directors also report and present financial performance to Board of commissioners.

erry riyana hardjapamekasKomisarisUtama/KomisarisIndependenPresident commissioner/independent commissioner

Gatot Mudiantoro SuwondoDirekturUtama/President Director

44_Good Corporate Governance

Documents

Transcript of 44_Good Corporate Governance