Introduction
Management Discussion
& Analysis on Company
Performance Good Corporate Governance Corporate Social Responsibility Corporate Data Consolidated Financial Statements
Untuk meningkatkan sustainability bank dalam menghadapi gejolak ekonomi, serta ancaman-ancaman eksternal lainnya, bank berupaya memperkuat proses manajemen risiko di setiap kegiatan usaha. Bank melakukan penyempurnaan atas kebijakan, infrastruktur dan kualitas sumber daya manusia terkait dengan pengelolaan risiko yang berpedoman kepada ketentuan Bank Indonesia, Basel II dan aturan internasional secara best practices.
Selain itu, bank juga melakukan gap & data analysis untuk persiapan penerapan Basel II, yang diikuti dengan action plan
berupa persiapan data, sistem simulasi untuk perhitungan internal capital charge, serta perbaikan sistem penyusunan profil risiko agar menjadi lebih sistematis dan akurat. Upaya tersebut dilakukan untuk mempersiapkan bank agar dapat mengelola risiko yang dihadapi, melakukan upaya pencegahan dan mitigasi, mencadangkan modal sehingga membantu bank dalam merencanakan arah pertumbuhan bisnis di masa depan.
2. Evaluasi Atas Efektivitas Sistem Manajemen Risiko.
Sistem pengukuran risiko yang dipergunakan untuk mengukur eksposur risiko Bank sebagai pedoman untuk melakukan pengendalian dan dilakukan secara berkala. Sistem tersebut paling kurang harus dapat mengukur:
a) Sensitivitas produk/aktivitas terhadap perubahan faktor- faktor yang mempengaruhinya, bank dalam keadaan normal maupun tidak normal;
b) Kecenderungan perubahan faktor-faktor dimaksud berdasarkan fluktuasi yang terjadi di masa lalu dan korelasinya;
c) Faktor risiko (Risk Faktor) secara individual;
d) Eksposur risiko secara keseluruhan (aggregate) maupun per
risiko, dengan mempertimbangkan keterkaitan antar risiko; e) Seluruh risiko yang melekat pada seluruh transaksi serta
produk perbankan, termasuk produk dan aktivitas baru, dan dapat diintegrasikan dalam sistem informasi manajemen Bank.
Metode pengukuran dapat dilakukan secara kuantitatif dan/ atau kualitatif. Metode pengukuran tersebut dapat berupa metode yang ditetapkan oleh Bank Indonesia dalam rangka penilaian risiko dan perhitungan modal (baik berupa metode standar atau metode internal yang dikembangkan sendiri oleh Bank).
Dalam rangka mengatasi kelemahan yang dapat timbul atas penggunaan model pengukuran risiko tertentu maka Bank harus melakukan validasi model tersebut.
Sistem pengukuran risiko dievaluasi dan disempurnakan secara berkala atau sewaktu-waktu apabila diperlukan untuk memastikan kesesuaian asuransi, akurasi, kewajaran,
To improve the bank’s sustainability in facing the economic turmoil, as well as other external threats, the bank seeks to strengthen the risk management process in every business activity. The bank carried out improvements on the policies, infrastructures and quality of human resources associated with risk management referring to Bank Indonesia regulations, Basel II and international best practices rules.
In addition, the bank also conducts gap & data analysis in the preparation for the implementation of Basel II, which is followed by the action plan in the form of data preparation, simulation system for internal calculation of capital charge, as well as improving the risk profiling system to become more systematic and accurate. Efforts are made to prepare the bank in order to manage the risks, conduct prevention and mitigation efforts, reserving the bank’s capital, assisting the bank in planning the direction of future business growth.
2. Evaluation Of Risk Management Systems.
The risk measurement system used to measure the risk exposure of the Bank as a guideline to control and performed on a regular basis. The system must be able to measure at least:
a) Sensitivity of products/ activities toward factor changes which influence it, the bank under normal as well as abnormal circumstances;
b) The tendency of changes in the factors mentioned based on the fluctuations that occurred in the past and their correlations;
c) Individual Risk factor;
d) Overall (aggregate) risk exposure and per risk, taking into account the relationship between risks;
e) All risks inherent in all transactions as well as banking products, including new products and activities, and can be integrated into the Bank’s management information system.
The measurement method can be performed quantitatively and/ or qualitatively. The measurement method can be methods stipulated by Bank Indonesia in the framework of risk assessment and calculation of capital (both in the form of a standard method or methods developed internally by the Bank).
In order to overcome the disadvantages which may arise on the use of specified risk measurement models, the Bank shall validate the model.
The risk measurement system is evaluated and refined periodically or at any time when necessary to ensure the suitability of insurance, accuracy, fairness, and integrity of data, as well as the
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dan integritas data, serta prosedur yang digunakan untuk mengukur risiko.
Dalam melakukan evaluasi atas efektivitas sistem manajemen risiko bank maka satuan kerja manajemen risiko melakukan program pemantauan sebagai berikut :
a) Bank memiliki sistem dan prosedur pemantauan antara lain mencakup pemantauan terhadap besarnya eksposur risiko, kepatuhan limit internal dan hasil stress Testing
maupun konsistensi dengan kebijakan dan prosedur yang ditetapkan.
b) Pemantauan dilakukan baik oleh unit pelaksana (risk
taking unit) maupun oleh Satuan Kerja Manajemen Risiko.
c) Hasil pemantauan disajikan dalam laporan berkala yang disampaikan kepada manajemen dalam rangka mitigasi risiko dan tindakan yang diperlukan.
d) Bank menyiapkan suatu sistem back up dan prosedur yang efektif untuk mencegah terjadinya gangguan (disruptions) dalam proses pemantauan risiko, dan melakukan pengecekan serta penilaian kembali secara berkala terhadap sistem back up tersebut.
3. Profil Risiko yang Dihadapi Perusahaan.
Tingkat risiko bank bjb secara keseluruhan hingga Triwulan III Tahun 2013 adalah Low To Moderate dengan trend risiko stabil apabila dibandingkan dengan triwulan sebelumnya. Perkembangan bisnis bank diiringi dengan peningkatan Kualitas Penerapan Manajemen Risiko dalam seluruh aktivitas operasionalnya. Ringkasan profil risiko selama kurun waktu 2013 untuk 8 jenis risiko yang dikelola bank adalah sebagai berikut:
No Jenis Risiko/Type of Risk Profil Risiko/Risk Profile bank bjb 2013
Triwulan I Triwulan II Triwulan III
1 Risiko Kredit/Credit Risk Low Low to Moderate Low to Moderate
2 Risiko Pasar/Market Risk Low Low Low
3 Risiko Likuditas/Liquidity Risk Low to Moderate Low to Moderate Low to Moderate
4 Risiko Operasional/Operational Risk Low to Moderate Low to Moderate Low to Moderate
5 Risiko Hukum/Law Risk Low to Moderate Low to Moderate Low to Moderate
6 Risiko Reputasi/ReputationRisk Low to Moderate Low to Moderate Low Moderate
7 Risiko Kepatuhan/Compliance Risk Low Low Low
8 Risiko Strategik/Strategic Risk Low Low Low
Predikat Risiko/Predicate Risk Low to Moderate Low to Moderate Low to Moderate
procedures used to measure risks.
In conducting the evaluation on the effectiveness of the bank’s risk management system, the risk management unit conducts a monitoring program as follows:
a) The Bank has monitoring systems and procedures which include the monitoring of the risk exposure amount, compliance with internal limits and the results of the stress Testing as well as the consistency with the established policies and procedures.
b) Monitoring is conducted either by the implementation unit (risk taking units) as well as by the Risk Management Unit. c) The monitoring results are presented in the periodic reports
submitted to management in order to mitigate risks and the necessary action.
d) The bank sets an effective back up system and procedures to prevent disruptions in the process of risk monitoring, and conduct periodical assessments and re-evaluations to the back up system.
3. Risk Profiles Faced by the Company.
The overall risk level of bank bjb up to the Third Quarter of 2013 is Low To Moderate with a stable risk trend compared to the previous quarter. The development of the bank’s business was accompanied with an increase in the Implementation Quality of Risk Management in all operational activities. Summary of the risk profiles during the 2013 period for 8 types of risk which the bank managed is as follows:
Introduction
Management Discussion
& Analysis on Company
Performance Good Corporate Governance Corporate Social Responsibility Corporate Data Consolidated Financial Statements
4. Upaya Pengelolaan Risiko.
Misi dan objektif dari pengelolaan risiko bank harus berpedoman kepada konsep pengendalian risiko yang terukur secara konsisten dan akurat, sehingga bank dapat mengalokasikan modalnya secara lebih efektif dan efisien untuk kepentingan usahanya. Metodologi proses pengelolaan manajemen risiko menggambarkan secara lengkap rencana manajemen risiko yang logis yang dilaksanakan pada tiga tingkatan yang berbeda, yaitu: Level strategis, level transaksi dan level portofolio: 1. Level pertama merupakan perspektif makro. Proses dimulai
dengan analisa risiko dan imbal-hasil berdasarkan rencana kerja (business plan). Tahap berikutnya dimulai dengan perubahan budaya kerja yang menggambarkan pandangan bank tentang risiko. Proses ini dimulai dan menjadi tanggung jawab utama dari Dewan Direksi. Dewan Direksi berkewajiban membangun budaya risiko dan organisasi manajemen risiko, serta memasukkan proses risiko sebagai bagian yang penting dalam menetapkan rencana strategis perusahaan. Pembentukan budaya manajemen risiko memerlukan perubahan organisasi yang cukup mendasar. Hal tersebut diperlukan agar manajemen dapat menangani secara langsung masalah risiko yang dihadapi misalnya risiko pasar (tingkat suku bunga, nilai tukar dan lain-lain), dan risiko kredit yang terkait dalam perjanjian dengan
counterparty. Komite Manajemen Risiko bertugas untuk mengembangkan budaya risiko dan menetapkan arahan untuk seluruh aktivitas yang mengandung risiko;
2. Level kedua (level transaksi) dan level ketiga (portofolio) membahas elemen yang lebih spesifik berupa konsep risiko, perangkat trading, model analisis, metodologi statistik, pengamatan data historis dan analisa pasar, yang semuanya merupakan faktor penting dalam sistim manajemen risiko yang rasional.
4. The Efforts to Manage Risks.
The mission and objective of the bank’s risk management shall be guided by a consistently and accurately measured risk management concept, thus the bank will be able to allocate its capital more effectively and efficiently for the benefit of its business. The methodology of the risk management process completely describes the logical risk management plans that are implemented at three different levels, namely: Strategic level, transaction level and portfolio level:
1. The first level is a macro perspective. The process commenced with risk analysis and returns based on the work plan (business plan). The next phase begins with changes in the work culture that describes the bank’s view of the risks. This process begins and becomes the primary responsibility of the Board of Directors. The Board of Directors is obliged to build a risk culture and risk management organization, as well as including the risk process as an important part in determining the company’s strategic plan. The establishment of a risk management culture requires quite a fundamental organizational change. This is necessary for the management to be able to directly manage the risk issues faced such as the market risk (interest rate, exchange rate, etc.), and credit risks associated with counterparties in the agreement. The Risk Management Committee is responsible for developing a risk culture and set the direction for all activities that involve risks;
2. The second level (transaction level) and third level (portfolio) discuss more specific elements in the form of risk concepts, trading tools, analytical models, statistical methodology, observation of historical data and market analysis, all of which are important factors in a rational system of risk management.