Desember 2020, rasio Kewajiban Penyediaan Modal Minimum (KPMM) Bank dihitung berdasarkan Peraturan Otoritas Jasa Keuangan No. 21/POJK.03/2014 tanggal 19 November 2014 yang mencabut peraturan sebelumnya.
Rasio KPMM tersebut adalah sebagai berikut:
a. As of September 30, 2021 and December 31, 2020, the Minimum Required Capital Adequacy Ratio (CAR) are calculated based on Financial Service Authority (FSA) No. 21/POJK.03/2014 dated November 19, 2014, as amended in previous regulation. The CARs are as follows:
31 Desember 2020/
30 September 2021/ December 31, 2020
September 30, 2021 (As Restated, Note 50)
Modal inti 22.633.415 20.328.043 Core capital
Modal pelengkap (maksimum Supplementary capital (maximum
100% dari modal inti) 595.833 318.750 100% over core capital)
Cadangan umum penyisihan General reserves of allowance for
kerugian aset produktif impairment losses of earning
(maksimum 1,25% assets (maximum 1.25%
dari ATMR) 1.350.794 1.276.316 of ATMR)
24.580.042 21.923.109
Aset Tertimbang Menurut Risiko Risk Weighted Assets (RWA)
(ATMR) Risiko Kredit*) 107.904.696 101.605.882 for Financing Risk*)
ATMR Risiko Pasar 153.148 352.261 RWA for Market Risk
ATMR Risiko Operasional - - RWA for Operational Risk
108.057.844 101.958.143
a. Pada tanggal 30 September 2021 dan 31 Desember 2020, rasio Kewajiban Penyediaan Modal Minimum (KPMM) Bank dihitung berdasarkan Peraturan Otoritas Jasa Keuangan No. 21/POJK.03/2014 tanggal 19 November 2014 yang mencabut peraturan sebelumnya.
Rasio KPMM tersebut adalah sebagai berikut:
(lanjutan)
a. As of September 30, 2021 and December 31, 2020, the Minimum Required Capital Adequacy Ratio (CAR) are calculated based on Financial Service Authority (FSA) No. 21/POJK.03/2014 dated November 19, 2014, as amended in previous regulation. The CARs are as follows:
(continued)
30 September 2021/ 31 Desember 2020/
September 30, 2021 December 31, 2020
Rasio KPMM Bank untuk Bank’s Capital Adequacy Ratio (CAR)
Risiko Kredit, dan for Credit Risk,
Risiko Operasional 22,78% 21,89% and Operational Risk
Rasio KPMM Bank untuk Risiko Bank’s Capital Adequacy Ratio (CAR)
Kredit, Risiko Pasar for Credit Risk, Market Risk
dan Risiko Operasional 22,75% 21,99% and Operational Risk
Rasio KPMM yang diwajibkan 9-10% 9-10% Minimum CAR
*) Aset Pajak tangguhan dan penyertaan saham memiliki bobot risiko 0%
*) Deferred Tax Assets and investment in shares have a 0% risk weight
Berdasarkan profil risiko Bank pada tanggal 30 September 2021 dan 31 Desember 2020, yaitu satisfactory, maka CAR minimum pada tanggal 30 September 2021 dan 31 Desember 2020, ditetapkan sebesar 9% sampai dengan kurang dari 10%.
Based on the risk profile as of September 30 2021 and December 31, 2020, which is satisfactory, the minimum CAR as of September 30, 2021 and December 31, 2020, was determined at 9% to less than 10%.
Selain wajib membentuk modal inti dan modal pelengkap, Bank wajib untuk memenuhi Countercyclical Buffer yang ditetapkan dalam kisaran 0% sampai dengan 2,5% dari ATMR sesuai dengan POJK No. 21/POJK.03/2014 tentang Kewajiban Penyediaan Modal Minimum Bank Umum Syariah.
In addition to provide core capital and supplementary capital, the Bank is required to provide Countercyclical Buffer ranging from 0%
to 2.5% of RWA based on POJK regulation (POJK) No. 21/POJK.03/2014 regarding the Minimum Required Capital Adequacy Ratio of Sharia Bank.
Hasil penilaian menunjukan bahwa Bank mampu untuk memenuhi KPMM sesuai dengan profil risiko dan mepeampu memenuhi ketentuan tambahan modal (buffer).
The assessment result shows that Bank has met the Minimum CAR in accordance to its risk profile, and met additional capital buffer requirement.
b. Pada tanggal-tanggal 30 September 2021 dan 31 Desember 2020 rasio Non-Performing Financing (NPF) bruto dan neto masing-masing adalah sebagai berikut:
b. As of September 30 2021 and December 31, 2020, ratio of Non-Performing Financing (NPF) gross and net, respectively, are as follows:
30 September 2021/ 31 Desember 2020/
September 30, 2021 December 31, 2020
NPF - Bruto 3,05% 3,24% NPF - Gross
NPF - Neto 1,02% 1,77% NPF - Net
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(continued)
c. Rasio piutang, pembiayaan, dan pinjaman usaha kecil terhadap jumlah piutang, pembiayaan dan pinjaman syariah yang diberikan Bank adalah sebesar 22,93% dan 22,47% masing-masing pada tanggal 30 September 2021 dan 31 Desember 2020.
c. The ratio of small business receivables, financing and funds to total sharia receivables, financing and funds are 22,93% and 22,47%
as of September 30, 2021 and December 31, 2020 respectively.
d. Jumlah piutang, pembiayaan dan pinjaman yang diberikan yang telah direstrukturisasi oleh Bank sampai dengan tanggal-tanggal 30 September 2021 dan 31 Desember 2020 yang dilaporkan kepada Otoritas Jasa Keuangan masing-masing adalah sebesar Rp28.536.912 dan Rp29.919.929.
Jumlah pembiayaan yang direstrukturisasi akibat COVID-19 berdasarkan Peraturan OJK No.11/POJK.03/2020 sampai dengan 30 September 2021 dan 31 Desember 2020 senilai.
d. Receivables, financing and funds that have been restructured by the Bank September 30, 2021 and December 31, 2020 which are reported to Financial Service Authority amounted to Rp28.536.912 and Rp29.919.929,respectively.
Total amount of restructured financing related COVID-19 based on FSA Regulation No.11/POJK.03/2020 until September 30, 2021 and December 31, 2020 amounted.
30 September 2021/ 31 Desember 2020/
September 30, 2021 December 31, 2020
Lancar 18.728.980 23.703.777 Current
Dalam Perhatian Khusus 1.592.453 1.941.990 Special Mention
Kurang Lancar 617.841 888.278 Substandard
Diragukan 222.954 440.916 Doubtful
Macet 235.347 999.051 Loss
Jumlah 21.397.575 27.974.012 Total
Skema restrukturisasi dilakukan dengan perpanjangan jangka waktu, penjadwalan kembali dan penambahan plafon pembiayaan bagi debitur.
Restructuring scheme involves extension of receivables/financing maturity date, rescheduling and additional plafond of debtor’s receivables/financing.
Segmen operasi PT Bank Syariah Indonesia Tbk dibagi berdasarkan beberapa segmen operasi sebagai berikut : Wholesale, Small Medium Enterprise, Konsumer, Mikro dan Lainnya. Dalam menentukan hasil segmen operasi, beberapa akun aset dan liabilitas dan pendapatan dan biaya yang terkait diatribusikan ke masing-masing segmen berdasarkan kebijakan pelaporan internal manajemen. Ringkasan berikut menjelaskan operasi masing-masing segmen dalam pelaporan segmen Bank:
PT Bank Syariah Indonesia Tbk's operating segment is divided into several operating segments as follows: Wholesale, Small Medium Enterprise, Consumer, Micro and Other. In determining the results of the operating segment, several asset and liability accounts and related revenues and costs are attributed to each segment based on management's internal reporting policy. The following summary describes the operations of each segment in the Bank’s segment reporting:
- Wholesale: Segmen wholesale bank melayani korporasi besar dan institusi seperti Badan Usaha Milik Negara (BUMN), maupun Non-BUMN yang memberikan trickle-down business bagi segmen ritel. Segmen bisnis ini juga memberikan pembiayaan sindikasi.
- Wholesale: wholesale bank’s segment serves large corporations and institutions such as State-Owned Enterprises (SOEs), as well as Non-BUMNs that provide trickle-down business for the retail segment. This business segment also provides syndicated.
- SME: Segmen SME melayani pembiayaan produktif kepada UKM dengan sasaran utama pelaku usaha kecil menengah yang memiliki potensi untuk berkembang dan memiliki kredibilitas yang baik. Segmen ini berfokus pada penanganan trickledown business yang berasal dari segmen wholesale, ataupun terhadap pembinaan nasabah-nasabah dari segmen mikro, yang skala usahanya telah meningkat dan terkategori dalam segmen ritel. Segmen ini juga memberikan pembiayaan melalui channel agent seperti BPRS, BMT, dan Koperasi yang bekerjasama dengan Bank.
Serta produk simpanan dan layanan perbankan lainnya bagi kebutuhan masing-masing nasabah.
- SME: The Retail Segment serves productive financing to SMEs with the main target of small and medium businesses that have the potential to develop and have good credibility. This segment focuses on handling trickledown business that comes from the wholesale segment, or towards fostering customers from the micro segment, whose business scale has increased and is categorized in the retail segment. This segment, it also provides financing through channel agents such as BPRS, BMT, and Cooperatives in collaboration with Bank. As well as deposit products and other banking services for the needs of each customer.
- Konsumer: Segmen Konsumer saat ini difokuskan untuk memenuhi kebutuhan nasabah melalui penawaran produk Kepemilikan rumah, kendaraan dan Kepemilikan Multi Faedah. Pembiayaan kepemilikan rumah yang dilayani termasuk yang terkategori pembiayaan subsidi program pemerintah maupun yang tidak bersubsidi. Sementara untuk kepemilikan multi faedah berfokus pada “salary based financing” yang diperuntukan bagi karyawan aktif dan pensiunan. Serta produk simpanan dan layanan perbankan lainnya bagi kebutuhan masing-masing nasabah.
- Consumer: The Consumer segment is currently focused on meeting customer needs through home ownership, vehicle and Multi-Benefit Ownership product offerings. Funding for the ownership of homes serviced includes those categorized as government subsidized and non-subsidized financing. While for multi ownership, it focuses on "salary based financing" which is intended for active employees and retirees. As well as deposit products and other banking services for the needs of each customer.
183 - Mikro : Segmen mikro ditujukan untuk
melayani nasabah individual dan pengusaha mikro, termasuk di dalamnya adalah penyaluran pembiayaan bersubsidi untuk mendukung program pemerintah dalam memberdayakan usaha masyarakat. Serta produk simpanan dan layanan perbankan lainnya bagi kebutuhan masing-masing nasabah.
- - Micro: The micro segment is intended to serve individual customers and micro entrepreneurs, including the distribution of subsidized financing to support government programs in empowering community businesses. As well as deposit products and other banking services for the needs of each customer.
- Lainnya : Segmen lainnya meliputi produk-produk diluar pembiayaan, produk-produk simpanan dan non-simpanan.
- Others: Other segments include products outside of financing, savings and non-deposit products.
Kinerja diukur berdasarkan laba segmen setelah pajak penghasilan, sebagaimana dilaporkan dalam laporan internal manajemen yang direviu oleh Manajemen Bank. Keuntungan segmen digunakan untuk mengukur kinerja dimana manajemen berkeyakinan bahwa informasi tersebut paling relevan dalam mengevaluasi hasil segmen tersebut relatif terhadap entitas lain yang beroperasi dalam industri tersebut.
Performance is measured based on segment profit after income tax, as reported in an internal management report reviewed by Bank Management. Segment profit is used to measure performance where management believes that the information is most relevant in evaluating the results of the segment relative to other entities operating in the industry.
Berikut ini adalah informasi segmen Bank berdasarkan segmen operasi:
Information concerning the operating segments of the Bank are as follows:
Tahun yang berakhir pada tanggal 30 September/
For the year ended September 30, 2021
Wholesale/ SME/ Konsumer/ Mikro/ Lainnya/ Jumlah/
Keterangan Wholesale SME Consumer Micro Others Total Descriptions
Revenue from fund
Pendapatan pengelolaan dana management
sebagai mudharib 2.385.605 1.797.125 5.448.333 1.251.867 2.410.564 13.293.494 as mudharib
Hak pihak ketiga atas bagi hasil (124.123 ) (425.188 ) (1.971.246 ) (9.056 ) (853.059 ) (3.382.672 ) Third parties' share on return
Hak bagi hasil milik Bank 2.261.482 1.371.937 3.477.087 1.242.811 1.557.505 9.910.822 Bank's share in profit sharing
Pendapatan (beban) usaha 365.096 275.034 833.820 191.587 368.916 2.034.453 Other operating income
lainnya (expenses)
Beban usaha (1.076.641 ) (811.055 ) (2.458.872 ) (564.976 ) (1.087.902 ) (5.999.446 ) Operating expenses
Beban cadangan kerugian penurunan Provision for impairment
nilai aset produktif dan non- losses on earning and
produktif neto (666.751 ) (640.503 ) (1.111.694 ) (135.292 ) (243.509 ) (2.797.749 ) non-earning assets - net
Total beban (1.743.392 ) (1.451.558 ) (3.570.566 ) (700.268 ) (1.331.411 ) (8.797.195 ) Total expenses
Pendapatan / (Beban) Non-operating income/
non-operasional 6.084 4.583 13.896 3.193 6.148 33.904 (expenses)
Laba (rugi) sebelum beban Income (loss) before income
pajak penghasilan 889.270 199.996 754.237 737.323 601.158 3.181.984 tax expenses
Zakat (22.232 ) (5.000) (18.856 ) (18.433 ) (15.029 ) (79.550 ) Zakat
(Beban) manfaat pajak
penghasilan - neto (236.194 ) (53.120) (200.329) (195.836 ) (159.670) (845.149 ) Income tax expenses - net
Laba (rugi) tahun berjalan 630.844 141.876 535.052 523.054 426.459 2.257.285 Income (loss) for the year
Berikut ini adalah informasi segmen Bank berdasarkan segmen operasi: (lanjutan)
Information concerning the operating segments of the Bank are as follows: (continued)
Tahun yang berakhir pada tanggal 30 September /
For the year ended September 30 2021
Wholesale/ SME/ Konsumer/ Mikro/ Lainnya/ Jumlah/
Keterangan Wholesale SME Consumer Micro Others Total Descriptions
Aset segmen Segment of assets
Piutang, pinjaman qardh, Receivables, funds of qardh,
pembiayaan, dan aset yang financing and assets
diperoleh untuk ijarah - neto 42.917.891 17.507.501 81.167.757 14.714.290 - 156.307.439 acquired for ijarah - net
Non-piutang, pinjaman qardh Non-receivables, funds of
dan pembiayaan - - - - 94.744.285 94.744.285 qardh and financing
42.917.891 17.507.501 81.167.757 14.714.290 94.744.285 251.051.724
Liabilitas, dana syirkah temporer Segment of liabilities,
dan ekuitas segmen temporary syirkah funds
and equity
Pendanaan 9.717.308 6.621.097 30.696.531 1.330.686 170.821.876 219.187.498 Funding
Non-pendanaan - - - - 31.864.226 31.864.226 Non-funding
9.717.308 6.621.097 30.696.531 1.330.686 202.686.102 251.051.724
Tahun yang berakhir pada tanggal 31 Desember /
For the year ended December 31 2020
(As Restated, Note 50)
Wholesale/ SME/ Konsumer/ Mikro/ Lainnya/ Jumlah/
Keterangan Wholesale SME Consumer Micro Others Total Descriptions
Revenue from fund
Pendapatan pengelolaan dana management
sebagai mudharib 3.334.629 2.366.100 6.536.321 1.782.049 2.959.079 16.978.178 as mudharib
Hak pihak ketiga atas bagi hasil (982.869 ) (697.399 ) (1.926.556 ) (525.252 ) (872.178 ) (5.004.254 ) Third parties' share on return
Hak bagi hasil milik Bank 2.351.760 1.668.701 4.609.765 1.256.797 2.086.901 11.973.924 Bank's share in profit sharing
Pendapatan (beban) usaha Other operating income
lainnya 535.818 380.192 1.050.275 286.345 475.474 2.728.104 (expenses)
Beban usaha (1.562.456 ) (1.108.647 ) (3.062.624 ) (834.987 ) (1.386.490 ) (7.955.204 ) Operating expenses
Beban cadangan kerugian penurunan Provision for impairment
nilai aset produktif dan non- losses on earning and
produktif neto (1.077.971 ) (579.910 ) (1.633.743 ) (329.257 ) - (3.620.881 ) non-earning assets - net
Total beban (2.640.427 ) (1.688.557 ) (4.696.367 ) (1.164.244 ) (1.386.490 ) (11.576.085) Total expenses
Pendapatan / (Beban) Non-operating income/
non-operasional (23.715 ) (16.827 ) (46.485 ) (12.674) (21.045 ) (120.746 ) (expenses)
Laba (rugi) sebelum beban Income (loss) before income
pajak penghasilan 223.436 343.509 917.188 366.224 1.154.840 3.005.197 tax expenses
(Beban) manfaat pajak
penghasilan - neto (60.785 ) (93.450) (249.516) (99.629) (314.168) (817.548 ) Income tax expenses - net
Laba (rugi) tahun berjalan 162.651 250.059 667.672 266.595 840.672 2.187.649 Income (loss) for the year
Aset segmen Segment of assets
Piutang, pinjaman qardh, Receivables, funds of qardh,
pembiayaan, dan aset yang financing and assets
diperoleh untuk ijarah - neto 44.850.930 24.128.227 67.974.857 13.699.338 - 150.653.352 acquired for ijarah - net
Non-piutang, pinjaman qardh Non-receivables, funds of
dan pembiayaan - - - - 88.977.198 88.977.198 qardh and financing
44.850.930 24.128.227 67.974.857 13.699.338 88.977.198 239.630.550
Liabilitas, dana syirkah temporer Segment of liabilities.
dan ekuitas segmen temporary syirkah funds
and equity
Pendanaan 7.329.177 29.297.649 84.267.048 1.332.213 88.752.075 210.978.162 Funding
Non-pendanaan - - - - 28.652.388 28.652.388 Non-funding
7.329.177 29.297.649 84.267.048 1.332.213 117.404.463 239.630.550
185
SIGNIFIKAN AND CONTINGENCIES
Liabilitas kontinjensi Contingent liabilities
Dalam melakukan usahanya, Bank menghadapi berbagai perkara hukum dan tuntutan dimana Bank sebagai tergugat, terutama sehubungan dengan kepatuhan dengan kontrak. Walaupun belum ada kepastian yang jelas, Bank berpendapat bahwa berdasarkan informasi yang ada dan keputusan terakhir dari perkara bahwa tuntutan hukum ini tidak akan berdampak secara material pada operasi, posisi keuangan atau tingkat likuiditas Bank.
In the conduct of its business, the Bank is a defendant in various litigation proceedings and legal claims mainly with respect to matters of contractual compliance. Although there is no clear assurance yet, the Bank believes that based on information currently available, the ultimate resolution of these legal proceedings and legal claims will not likely to have a material effect on the operations, financial position or liquidity level of the Bank.
Pada tanggal-tanggal 30 September 2021 dan 31 Desember 2020, Bank telah membentuk cadangan (disajikan dalam akun “Liabilitas Lain-lain”) untuk sejumlah tuntutan hukum yang belum diputuskan masing-masing sebesar Rp17.260 dan Rp17.280. Manajemen berpendapat bahwa jumlah cadangan yang dibentuk atas kemungkinan timbulnya kerugian akibat hukum yang belum diputuskan atau masih dalam proses tersebut telah memadai.
As of September 30, 2021 and December 31, 2020, the Bank has established a provision (included in
“Other Liabilities”) for several pending lawsuits filed against the Bank amounted to Rp17,260 and Rp17,280, respectively. Management believes that the provision is adequate to cover possible losses arising from pending litigations or legal claims that are currently in progress.
49. TAMBAHAN INFORMASI ARUS KAS 49. SUPPLEMENTARY CASH FLOW INFORMATION