Analisis & Pembahasan Management Atas Kinerja Tata Kelola Perusahaan

Management Discussion & Analysis on Performance Good Corporate Governance

AUDIT INTERNAL DAN AUDIT EKSTERNAL

INTERNAL AUDIT AND EXTERNAL AUDIT

Audit Internal Internal Audit

Sebagai bentuk implementasi Three line of As implementation of Three Line of Defense
defense dalam Sistem Pengendalian Internal, in Internal Control System, Bank DKI has
Bank DKI memiliki Grup Audit Intern sebagai established Internal Audit Group as Internal
Satuan Kerja Audit Intern untuk memberikan Audit Unit to provide assurance and ensure
keyakinan dan memastikan aktivitas operasional Bank’s operational and business activities have
dan bisnis Bank telah sesuai dengan kebijakan, Sebagai bentuk implementasi complied with prevailing policy, system and
dalam Sistem pengendalian
sistem dan prosedur yang berlaku serta dapat procedure as well as providing added-value,
Internal, Bank DKI memiliki Satuan
memberikan konsultansi yang bernilai tambah, independent and professional consulting to
kerja Audit Intern
independen dan profesional dalam rangka achieve Bank DKI’s vision and mission.
mewujudkan visi dan misi Bank DKI. As implementation of Internal
Control System, Bank DKI has
Grup Audit Intern bertujuan untuk memastikan established Internal Audit Unit The Internal Audit Group aims to ensure the
efektivitas dari Sistem Pengendalian Internal effectiveness of the Internal Control System in
pada semua aktivitas Bank DKI, mewujudkan all Bank DKI activities, realize the application of
penerapan manajemen risiko dan prinsip kehati-hatian secara efektif risk management and prudential principles effectively at Bank DKI and
pada Bank DKI dan mewujudkan tata kelola perusahaan dilingkungan realize corporate governance in the Bank DKI environment.
Bank DKI.

Standar Pelaksanaan Fungsi Audit Intern Implementation Standards Of Internal Audit

Bank Function

Bank telah memiliki Standar Pelaksanaan Fungsi Audit Intern Bank The Bank already has Standards for the Implementation of the Bank's
(SPFAIB), berupa : Internal Audit Function (SPFAIB), in the form of:
• Piagam Audit Intern yang telah disesuaikan dengan POJK No.1/ • Internal Audit Charter which has been adjusted to POJK No.1/
POJK.03/2019 tentang Penerapan Fungsi Audit Intern pada Bank POJK.03/2019 concerning the Implementation of the Internal Audit
Umum, dan telah ditetapkan pada tanggal 29 Januari 2019, serta Function in Commercial Banks, and was stipulated on January 29,
telah mendapatkan persetujuan Direktur Utama dan Dewan 2019, and received approval from the President Director and the
Komisaris. Board of Commissioners.
• Grup Audit Intern yang berada di bawah supervisi langsung • The Internal Audit Group is under the direct supervision of the
Direktur Utama dan memiliki garis komunikasi langsung kepada President Director and has a direct line of communication to
Dewan Komisaris. Struktur Grup Audit Intern terus dilakukan the Board of Commissioners. The structure of the Internal Audit
penyempurnaan seiring dengan perkembangan organisasi serta Group continues to be improved in line with the development of
bisnis Bank. Perubahan terakhir struktur organisasi Grup Audit the Bank's organization and business. The latest changes to the
Intern sebagaimana ditetapkan dalam Keputusan Direksi No. 19/ organizational structure of the Internal Audit Group as stipulated
KEP-DIR/VIII/2021 tanggal 25 Agustus 2021. in the Decree of the Board of Directors No. 19/KEP-DIR/VIII/2021
dated August 25, 2021.
• Buku Pedoman Perusahaan (BPP) Audit sesuai dengan SK Direksi • Audit Company Manual (BPP) in accordance with the Decree
No. 245 Tahun 2013 yang didalamnya mengatur mengenai of the Board of Directors No. 245 of 2013 which regulates audit
prosedur audit atau panduan audit. procedures or audit guidelines.

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Tata Kelola Perusahaan Audit Internal Dan Audit Eksternal Audit Internal
Good Corporate Govermance Internal Audit And External Audit Internal Audit
 Laporan Dewan Komisaris & Direksi
Financial & Key Performance Highligts Board of Commissioners Report & Directors Report

Satuan Kerja Audit Intern Internal Audit Unit

Struktur Organisasi Organizational Structure

Dewan Komisaris
Board of Commissioners

Direktur Utama
President Director

Pemimpin Grup Audit Internal

Audit Internal Group Head

Pemimpin Divisi Audit Pemimpin Divisi

Pemimpin Divisi Audit Umum
Teknologi Informasi Manajemen Audit
Information Technology General Audit Division Head Audit Management
Audit Division Head Division Head

Senior Audit Senior Audit Pemimpin Departemen Senior Audit

Senior Audit Senior Audit Manajemen Audit Senior Audit
Auditor Auditor Audit Management Auditor
Audit Audit Audit
Departemen Head

Pemimpin Departemen
Koordinator Residen Auditor Kendali Mutu & Pengembangan Audit
Resident Auditor Coordinator
Residen Auditor Quality Control & Audit
Resident Auditor Development Departement Head

Bank telah memiliki struktur organisasi Grup Audit Intern yang The Bank already has an Internal Audit Group organizational structure
berada di bawah supervisi langsung Direktur Utama dan memiliki which is under the direct supervision of the President Director and
garis komunikasi langsung dengan Dewan Komisaris. Struktur has a direct line of communication with the Board of Commissioners.
Grup Audit Intern terus dilakukan penyempurnaan seiring dengan The structure of the Internal Audit Group continues to be improved
perkembangan organisasi serta bisnis Bank. Perubahan terakhir in line with the development of the Bank's organization and business.
struktur organisasi Grup Audit Intern sebagaimana ditetapkan dalam The latest changes to the organizational structure of the Internal Audit
Keputusan Direksi No. 19/KEP-DIR/VIII/2021 tanggal 25 Agustus 2021. Group as stipulated in the Decree of the Board of Directors No. 19/KEP-
DIR/VIII/2021 dated August 25, 2021.

Grup Audit Intern diberi wewenang, kedudukan dan tanggung jawab The Internal Audit Group is given the authority, position and
untuk melaksanakan tugas sesuai dengan standar yang dipersyaratkan responsibility to carry out tasks in accordance with the standards
POJK No.1/POJK.03/2019 tentang Penerapan Fungsi Audit Intern pada required by POJK No.1/POJK.03/2019 dated January 29, 2019 concerning
Bank Umum. the Implementation of the Internal Audit Function in Commercial Banks.

660 Laporan Tahunan Annual Report PT Bank DKI 2021

Tata Kelola Perusahaan Audit Internal Dan Audit Eksternal Audit Internal
Good Corporate Govermance Internal Audit And External Audit Internal Audit
 Analisis & Pembahasan Management Atas Kinerja Tata Kelola Perusahaan
Management Discussion & Analysis on Performance Good Corporate Governance

Pejabat Grup Audit Intern per Tahun 2021

Executives of Internal Audit Group as of 2021
Jabatan Nama
Position Name

Pemimpin Grup Audit Intern Dewi Sumampow

Head of Internal Audit Group
Pemimpin Divisi Audit Teknologi Informasi Budi Joko Nugroho
Head of Information Technology Audit Division
Pemimpin Divisi Audit Umum Novitiara
Head of General Audit Division
Pemimpin Divisi Manajemen Audit Tri Anugraha
Head of Audit Management Division
Pemimpin Departemen Manajemen Audit Saptondaru Dholi Megantoro
Head of Audit Management Department
Pemimpin Departemen Kendali Mutu & Pengembangan Audit Ronny Afriansyah
Head of Quality Control & Audit Development Department

Independensi Grup Audit Intern Internal Audit Group Independence

Kedudukan Grup Audit Intern independen dari The position of the Internal Audit Group is
satuan kerja operasional dan bertanggung independent from the operational work unit
jawab kepada Direktur Utama dan dapat and is responsible to the President Director
berkomunikasi secara langsung kepada Dewan and can communicate directly to the Board of
Komisaris dan Komite Audit. Hal ini diatur Commissioners and the Audit Committee. This
Kedudukan GAI independent &
dalam struktur organisasi Grup Audit Intern bertanggung jawab kepada Direktur is regulated in the organizational structure of
sesuai dengan Keputusan Direksi No. 19/KEP- Utama the Internal Audit Group in accordance with the
DIR/VIII/2021 tanggal 25 Agustus 2021, Piagam Decree of the Board of Directors No. 19/KEP-DIR/
Audit Intern, dan Buku Pedoman Perusahaan Internal Audit are independent & VIII/2021 dated August 25, 2021, Internal Audit
directly responsible to president
Audit Intern. Charter, and Internal Audit Company Manual.
Director

Independensi Grup Audit Intern Bank DKI The independence of the Bank DKI Internal Audit
diwujudkan dengan kedudukannya dalam Group is manifested by its position in the Bank
organisasi Bank DKI sedemikian rupa sehingga DKI organization in such a way that it is able
mampu mengungkapkan pandangan dan to express its views and thoughts without any
pemikirannya tanpa pengaruh atau tekanan dari pihak manapun. Untuk influence or pressure from any party. To obtain this independence, the
memperoleh independensi tersebut, struktur dan kedudukan Grup position of the Bank DKI Internal Audit Group is determined as follows:
Audit Intern Bank DKI ditetapkan sebagai berikut:
• Grup Audit Intern Bank DKI merupakan unit fungsional pengawasan • Bank DKI Internal Audit Group is a supervisory functional unit that
yang bertanggung jawab langsung kepada Direktur Utama. reports directly to the President Director.
• Pemimpin Grup Audit Intern Bank DKI diangkat dan diberhentikan • The Head of the Bank DKI Internal Audit Group is appointed and
oleh Direktur Utama dengan persetujuan Dewan Komisaris dan dismissed by the President Director with the approval of the Board
dilaporkan kepada Otoritas Jasa Keuangan (OJK). of Commissioners and reported to the Financial Services Authority
(OJK).
• Pemimpin Grup Audit Intern Bank DKI dapat berkomunikasi • The Head of the Bank DKI Internal Audit Group can communicate
langsung dengan Dewan Komisaris. Objek dan hasil komunikasi directly with the Board of Commissioners. The object and the
tersebut harus dilaporkan secara tertulis kepada Direktur Utama results of the communication must be reported in writing to the
dengan tembusan kepada Direktur Kepatuhan. President Director with a copy to the Compliance Director.
• Grup Audit Intern dipimpin oleh seorang yang mempunyai • The Internal Audit Group is led by a person who has the competence
kompetensi dan kualifikasi sesuai dengan persyaratan jabatan yang and qualifications in accordance with the job requirements that
memungkinkannya dapat menjaga independensi, profesional dan enable him to maintain independence, be professional and give
memberikan perhatian yang cukup terhadap hasil audit dan tindak sufficient attention to audit results and follow-up audit results.
lanjut hasil audit.

Laporan Tahunan Annual Report PT Bank DKI 2021 661

Tata Kelola Perusahaan Audit Internal Dan Audit Eksternal Audit Internal
Good Corporate Govermance Internal Audit And External Audit Internal Audit
 Laporan Dewan Komisaris & Direksi
Financial & Key Performance Highligts Board of Commissioners Report & Directors Report

Piagam Audit Intern Internal Audit Charter

Grup Audit Intern telah memiliki Piagam Audit Intern (Internal Audit The Internal Audit Group has an Internal Audit Charter as a basic
Charter) sebagai pedoman dasar yang mengatur tentang kedudukan, guideline that regulates the position, authority, and responsibility, and
wewenang dan tanggung jawab, serta metode kerja dan pelaporan work methods and reports of the Internal Audit Group in carrying out its
Grup Audit Intern dalam menjalankan tugasnya mewujudkan sistem duties to realize the Bank DKI internal supervision system.
pengawasan intern Bank DKI.

Agar pelaksanaan audit Grup Audit Intern senantiasa berada pada To implement audits of the Internal Audit Group optimally, the Internal
tingkat yang optimal, maka secara berkala, Piagam Audit Internal ini Audit Charter periodically will be assessed for its adequacy by the
akan dinilai kecukupannya oleh Direktur Utama dan Dewan Komisaris. President Director and the Board of Commissioners.

Outline Piagam Audit Intern : Internal Audit Charter Outline:

• Misi Grup Audit Intern • Mission of the Internal Audit Group

• Tujuan Grup Audit Intern • Objectives of the Internal Audit Group
• Ruang Lingkup Kegiatan Grup Audit Intern • Scope of Activities of the Internal Audit Group
• Independensi dan Obyektifitas Grup Audit Intern • Independence and Objectivity of the Internal Audit Group
• Tugas Pokok Grup Audit Intern • Main Duties of the Internal Audit Group
• Wewenang Grup Audit Intern • Authority of the Internal Audit Group
• Tanggung Jawab Grup Audit Intern • Internal Audit Group Responsibilities
• Tanggung Jawab Dewan Komisaris dalam mendukung efektifitas • Responsibilities of the Board of Commissioners in supporting the
Internal Audit effectiveness of Internal Audit
• Tanggung Jawab Direksi dalam mendukung efektifitas Internal • Responsibilities of the Board of Directors in supporting the
Audit effectiveness of Internal Audit

Tugas, Tanggung Jawab & Wewenang Grup Duty, Responsibility & Authority Of The Internal
Audit Intern Audit Group

Sebagaimana ditegaskan dalam Piagam Audit Intern Bank DKI, tugas As emphasized in the Bank DKI Internal Audit Charter, the main duties
pokok dan tanggung jawab Grup Audit Intern adalah sebagai berikut : and responsibilities of the Internal Audit Group are as follows:

• Menyusun dan mengkaji Piagam Audit Intern secara periodik • Preparing and reviewing the Internal Audit Charter periodically
• Menyusun rencana audit tahunan berdasarkan risiko serta • Developing an annual audit plan based on risk and reports the
melaporkan realisasinya tiap semester kepada Direktur Utama dan realization every semester to the President Director and the Board
Dewan Komisaris. of Commissioners.
• Melakukan audit sesuai dengan rencana tahunan yang telah • Conducting audits following the annual plan approved by the
disetujui oleh Direktur Utama dan Dewan Komisaris atas seluruh President Director and the Board of Commissioners on all Bank DKI
sumber daya Bank DKI, termasuk organisasi lain yang terafiliasi resources, including other organizations affiliated with Bank DKI
dengan BanK DKI, yang ditetapkan dengan mempertimbangkan determined by considering the level of risk (risk-based).
tingkat risikonya (risk based).
• Menyampaikan laporan pelaksanaan tugas kepada Direktur Utama • Submitting a report on the implementation of duties to the
atau Dewan Komisaris dan salinannya disampaikan kepada Dewan President Director or the Board of Commissioners and a copy is
Komisaris, dan salinannya disampaikan kepada Dewan Komisaris, submitted to the Board of Commissioners, the Audit Committee,
Komite Audit dan Direktur yang membawahkan fungsi Kepatuhan. and the Director of Compliance.
• Memberikan jasa konsultasi kepada pihak intern Bank DKI • Providing consulting services to internal parties at Bank DKI to
untuk memberikan nilai tambah sepanjang sumber daya yang provide added value as long as competent and adequate resources
kompeten dan memadai telah tersedia serta tidak mempengaruhi are available and do not affect the independence and objectivity of
independensi dan obyektivitas Grup Audit Intern. the Internal Audit Group.
• Melaksanakan pemantauan tindak lanjut hasil audit dan • Conducting follow-up monitoring of audit results, submit
menyampaikan monitoring laporan tindak lanjut hasil audit serya monitoring of follow-up reports on audit results and follow-up
laporan tindak lanjut hasil audit yang belum terselesaikan kepada reports on unresolved audit results to the President Director and
Direktur Utama dan Dewan Komisaris secara periodik dengan the Board of Commissioners periodically with a copy to the Audit

662 Laporan Tahunan Annual Report PT Bank DKI 2021

Tata Kelola Perusahaan Audit Internal Dan Audit Eksternal Audit Internal
Good Corporate Govermance Internal Audit And External Audit Internal Audit
 Analisis & Pembahasan Management Atas Kinerja Tata Kelola Perusahaan
Management Discussion & Analysis on Performance Good Corporate Governance

salinannya kepada Komite Audit dan Direktur yang membawahkan Committee and the Director of Compliance.
fungsi Kepatuhan.
• Melakukan audit terhadap hal-hal diluar rencana yang dimaksud, • Conducting an audit of matters outside the intended plan, based
atas dasar permintaan pihak internal maupun eksternal yang on a request of an authorized internal or external party or based
berwenang atau atas dasar inisiatif Grup Audit Intern yang disetujui on an Internal Audit Group initiative approved by the President
oleh Direktur Utama. Director.
• Menyiapkan laporan pelaksanaan dan pokok-pokok hasil audit serta • Preparing reports on the implementation and main points of audit
laporan setiap permasalahan yang diperkirakan dapat mengganggu results, and reports on any possible problems interfering with the
kelangsungan usaha Bank dan menyampaikan kepada Otoritas Jasa continuity of the Bank's business. Submitting them to the Financial
Keuangan setelah ditandatangani oleh Direktur Utama dan Dewan Authority after being signed by the President Director and the
Komisaris. Board of Commissioners.
• Melaporkan apabila terjadi penyimpangan realisasi audit dari • Reporting any deviation from the audit realization from the annual
rencana tahunan kepada Direktur Utama dan Dewan Komisaris. plan to the President Director and the Board of Commissioners.
• Mengajukan Anggaran Tahunan untuk tahun yang akan datang • Submitting the Annual Budget for the coming year and report
serta melaporkan realisasinya kepada Direktur Utama dan Dewan the realization to the President Director and the Board of
Komisaris setiap semester. Commissioners every semester.
• Menyusun dan/atau mereview kebijakan dan prosedur tertulis • Developing and/or reviewing written policies and procedures as
sebagai pedoman bagi Auditor Intern dalam melaksanakan tugas. guidelines for Internal Auditors in carrying out their duties.
• Mengidentifikasi segala kemungkinan untuk memperbaiki dan • Identifying all possibilities to improve and increase the efficiency of
meningkatkan efisiensi penggunaan sumber daya dan dana. the use of resources and funds.

Fungsi Grup Audit Intern Internal Audit Group Function

Penyampaian efektivitas dan cakupan audit yang dilakukan Grup Audit Submission of the effectiveness and scope of audits conducted by the
Intern adalah mencakup pada kegiatan masing-masing unit kerja, antara Internal Audit Group includes the activities of each work unit, including
lain : among others:
• Audit atas tindak lanjut hasil audit yang lalu (intern/ekstern) • Audit on the follow-up of the previous audit results (internal/
external)
• Penilaian risiko intern dan sistem pengendalian risiko pada aktivitas • Internal risk assessment and risk control system in work unit
fungsional unit kerja functional activities
• Penilaian kecukupan dan efektivitas struktur pengendalian intern • The adequacy and effectiveness assessment of the internal control
structure
• Penilaian kualitas kerja unit kerja meliputi : • The work quality assessment of the work unit includes:
ᵒ Keuangan dan ketaatan terhadap kebijakan prosedur dan ǡ Finance and compliance with applicable policies, procedures,
ketentuan-ketentuan yang berlaku. and regulations.
ᵒ Efektivitas dan efisiensi dalam penggunaan sumber-sumber ǡ The use of resources and funds following the plan or program
daya dan dana sesuai dengan perencanaan atau program. effectively and efficiently.

Wewenang Grup Audit Intern Internal Audit Group Authority

Dalam menjalankan tugas dan tanggung jawabnya, Grup Audit Intern In carrying out its duties and responsibilities, the Internal Audit Group
memiliki wewenang, sebagai berikut : has the following authorities:
• Melakukan akses secara penuh, bebas dan tidak terbatas terhadap • Providing complete, free, and unlimited access to Bank DKI's
catatan, informasi, karyawan, dana, aset serta daya sumber records, information, employees, funds, assets, and other
lain Bank DKI, yang berkaitan dengan pelaksanaan audit, serta resources related to the audit, as well as reporting any attempts
melaporkan apabila terjadi usaha pembatasan terhadap akses to restrict such access to the President Director or the Board of
yang dimaksud kepada Direktur Utama atau Dewan Komisaris Commissioners with a copy to the Compliance Director
dengan ditembuskan kepada Direktur Kepatuhan
• Menentukan proses audit secara independen sejak perencanaan • Determining the audit process independently from planning to
sampai dengan monitoring penyelesaian monitoring completion
• Memiliki akses kepada nasabah atau pihak lain dalam rangka • Having access to customers or other parties in the framework of
pemeriksaan dengan cara verifikasi, wawancara, konfirmasi serta examination using verification, interview, confirmation, and other
teknik pemeriksaan lainnya examination techniques

Laporan Tahunan Annual Report PT Bank DKI 2021 663

Tata Kelola Perusahaan Audit Internal Dan Audit Eksternal Audit Internal
Good Corporate Govermance Internal Audit And External Audit Internal Audit
 Laporan Dewan Komisaris & Direksi
Financial & Key Performance Highligts Board of Commissioners Report & Directors Report

• Melakukan komunikasi secara langsung dengan Direksi, Dewan • Communicating directly with the Board of Directors, Board
Komisaris, Komite Audit dan Dewan Pengawas Syariah untuk of Commissioners, Audit Committee, and the Board of Sharia
memperolah informasi dalam rangka pelaksanaan audit. Supervisory to obtain information in implementing audits.
• Melakukan koordinasi dan membangun hubungan sinergis dengan • Coordinating and building synergistic relationships with other
satuan kerja pengendalian lainnya (Satuan Kerja Kepatuhan dan control work units (Compliance Work Unit and Risk Management
Satuan Kerja manajemen risiko) guna memperoleh hasil audit yang Unit) to obtain comprehensive and optimal audit results
komprehensif dan optimal
• Menyelenggarakan rapat secara berkala dan insidentil dengan • Holding regular and incidental meetings with the Board of
Direksi, Dewan Komisaris, Komite Audit dan Dewan Pengawas Directors, the Board of Commissioners, Audit Committee, and the
Syariah Board of Sharia Supervisory.
• Melakukan koordinasi kegiatan dengan auditor ekstrem • Coordinating activities with extreme auditors
• Mengikuti rapat yang bersifat strategis • Attending strategic meetings
• Meminta bantuan dari unit kerja lain dan/atau pihak ekstern dalam • Requesting assistance from other work units and/or external
pelaksanaan audit apabila dipandang perlu. parties in conducting audits if it is necessary.

Tanggung Jawab Dewan Komisaris Dan Responsibility Of The Board Of Commissioners

Direksi Dalam Pelaksanaan Fungsi Audit And The Board Of Directors In Implementing The
Intern Internal Audit Function

Dalam pelaksanaan fungsi audit, Dewan Komisaris bertanggung jawab : In carrying out the audit function, the Board of Commissioners is
responsible for:

• Memastikan Direksi menyusun dan memelihara sistem • Ensuring that the Board of Directors formulates and maintains an
pengendalian intern yang memadai, efektif dan efisien adequate, effective, and efficient internal control system
• Mengkaji efektivitas dan efisiensi sistem pengendalian intern • Reviewing the effectiveness and efficiency of the internal control
berdasarkan informasi yang diperoleh dari Grup Audit Intern paling system based on information obtained from the Internal Audit
sedikit sekali dalam 1 (satu) tahun Group at least once in 1 (one) year
• Menunjuk pengendali mutu independent dari pihak ekstern • Appointed an independent quality controller from an external party
untuk melakukan kaji ulang terhadap Grup Audit Intern, dengan to conduct a review of the Internal Audit Group by considering the
mempertimbangkan rekomendasi Komite Audit. Audit Committee recommendations.

Dalam pelaksanaan fungsi audit intern, Direksi bertanggung jawab : In carrying out the internal audit function, the Board of Directors is
responsible for:

• Mengembangkan kerangka pengendalian intern untuk • Developing an internal control framework to identify, measure,
mengidentifikasi, mengukur, memantau, dan mengendalikan monitor, and control all risks faced by Bank DKI
semua risiko yang dihadapi Bank DKI
• Memastikan Grup Audit Intern memperoleh informasi terkait • Ensuring that the Internal Audit Group obtains about developments,
perkembangan yang terjadi, inisiatif, proyek, produk dan initiatives, projects, products, operational changes, and identified
perubahan operasional serta risiko yang telah diidentifikasi dan and anticipated risks.
diantisipasi
• Memastikan telah dilakukan tindakan perbaikan yang tepat dalam • Ensuring that appropriate corrective actions are carried out in a
waktu yang cepat terhadap semua temuan dan rekomendasi Grup fast time against all findings and recommendations of the Internal
Audit Intern Audit Group
• Memastikan Pemimpin Grup Audit Intern memiliki sumber daya • Ensuring that the Internal Audit Group Leader has the necessary
serta anggaran yang diperlukan untuk menjalankan tugas dan resources and budget to carry out the duties and functions and the
fungsi serta anggaran yang diperlukan untuk menjalankan tugas budget required to carry out the duties and functions following the
dan fungsi sesuai dengan rencana audit tahunan annual audit plan.

664 Laporan Tahunan Annual Report PT Bank DKI 2021

Tata Kelola Perusahaan Audit Internal Dan Audit Eksternal Audit Internal
Good Corporate Govermance Internal Audit And External Audit Internal Audit
 Analisis & Pembahasan Management Atas Kinerja Tata Kelola Perusahaan
Management Discussion & Analysis on Performance Good Corporate Governance

Uraian Pelaksanaan Kegiatan Grup Audit Internal Audit Group Activity

Intern

Ruang lingkup kegiatan Grup Audit Intern mencakup pemeriksaan dan The scope of the Internal Audit Group activities includes inspection and
evaluasi terhadap kegiatan Bank, namun tidak terbatas kepada : evaluation of Bank activities, but is not limited to:

• Efektivitas, efisiensi dan kecukupan sistem pengendalian intern, • The effectiveness, efficiency, and adequacy of the internal control
manajemen risiko, dan tata kelola secara berkesinambungan. system, risk management, and governance continuously.
• Keandalan, efektivitas, integritas dari proses dan sistem • The reliability, effectiveness, integrity of the information
manajemen informasi, termasuk relevansi, akurasi, kelengkapan, management process and system, including the relevance,
ketersediaan, serta kerahasiaan data. accuracy, completeness, availability, and confidentiality of data.
• Kepatuhan terhadap ketentuan peraturan perundang-undangan • Compliance with prevailing laws and regulations, both conventional
yang berlaku baik konvensional maupun prinsip syariah. and sharia principles.
• Kualitas kinerja organisasi. • Organizational performance quality.

Program pelaksanaan sasaran kerja Grup Audit Intern antara lain adalah The Internal Audit Group Objectives includes the following:
sebagai berikut :

Program Pelaksanaan Sasaran Kerja Grup Audit Intern

Internal Audit Group Working Target Implementation Program
Aktivitas Audit Definisi
Audit Activity Definition

Audit Umum dan Operasional Aktivitas audit yang dilaksanakan sesuai jadwal pada Program Kerja Audit Tahunan (PKAT)
General and Operational Audit dan dilakukan dengen menggunakan metode sampling, langsung pada kantor yang diperiksa
berdasarkan profil risiko (Risk Based Audit)
Audit activities are carried out according to the schedule in the Annual Audit Work Program
(PKAT) and are carried out using the sampling method, directly at the office being examined
based on the Risk-Based Audit.
Audit Khusus Aktivitas audit investigasi yang dilaksanakan atas terjadinya kasus, padanya informasi atau
Special Audit adanya temuan audit umum dan operasional yang menunjukkan adanya penyimpangan yang
memerlukan penelitian khusus dan dilaksanakan atas persetujuan Direktur Utama
Investigative audit activities carried out in case event, information, or general and operational
audit findings indicated deviations that required the special research and are carried out with
the approval of the President Director.
Audit Surprise Audit yang dilaksanakan seusai dengan sasaran-sasaran yang telah ditetapkan dalam Program
Audit Surprise Kerja Audit Tahunan (PKAT) yang dilaksanakan tanpa adanya pemberitahuan kepada objek audit
dalam rangka membangun budaya sadar GCG serta sebagai salah satu pilar dalam strategi anti
fraud di Bank DKI
The audit is carried out following the targets set in the Annual Audit Work Program (PKAT)
carried out without notification to the audit object to build a culture GCG awareness and as one
of the pillars in the anti-fraud strategy at Bank DKI.

Grup Audit Intern menyusun rencana pemeriksaan Bank selama setahun The Internal Audit Group formulates the bank examination plan for a
berdasarkan hasil Macro Risk Assessment dan tools lain yang digunakan year based on the results of the Macro Risk Assessment and other tools
untuk menentukan kecukupan ruang lingkup pemeriksaan serta used to determine the adequacy of the examination scope and the
kedalaman pemeriksaan sesuai dengan kebutuhan dari pelaksanaan depth of examinations following the requirements of adequate audit
pemeriksaan yang memadai. implementation.

Program audit dan ruang lingkup audit telah memadai sesuai dengan The audit program and audit scope are adequate following the Bank
indikator Bank Indonesia, Standar Pelaksanaan Fungsi Audit Intern Bank Indonesia indicators, the Bank's Internal Audit Function Implementation
(SPFAIB), Piagam Audit Internal (Internal Audit Charter), dan BPP Audit Standards (SPFAIB), the Internal Audit Charter, and the BPP Audit as a
sebagai panduan dalam pelaksanaan audit maupun pemantauan, serta guide in the audits and monitoring implementation, and have considered
telah mempertimbangkan tingkat risiko masing-masing unit kerja serta the risk level of each work unit while maintaining independence in its
tetap menjaga independensi dalam pelaksanaannya. implementation.

Laporan Tahunan Annual Report PT Bank DKI 2021 665

Tata Kelola Perusahaan Audit Internal Dan Audit Eksternal Audit Internal
Good Corporate Govermance Internal Audit And External Audit Internal Audit
 Laporan Dewan Komisaris & Direksi
Financial & Key Performance Highligts Board of Commissioners Report & Directors Report

Grup Audit Intern dapat menggunakan jasa pihak ekstern dalam The Internal Audit Group can use the services of external parties in
pelaksanaan audit intern yang memerlukan keahlian khusus dan the implementation of internal audits requiring special and temporary
bersifat sementara dengan persyaratan memenuhi prinsip kompeten, expertise by fulfilling the principles of competent, professional,
profesional, independen, objektif dan dapat memberikan transfer independent, objective and can provide knowledge transfer to
pengetahuan kepada auditor intern. Grup Audit Intern wajib menjelaskan internal auditors. The Internal Audit Group must explain the reasons
alasan pelaksanaan audit intern oleh pihak ekstern kepada Otoritas Jasa for implementing internal audits by external parties to the Financial
Keuangan. Authority.

Bank DKI telah menerapkan fungsi audit intern yang efektif pada seluruh Bank DKI has implemented an effective internal audit function in all
aspek dan unsur kegiatan. Apabila terdapat hal-hal yang berindikasi activity aspects and elements. If there is any deviations/fraud that is
penyimpangan/ kecurangan (fraud) dilakukan audit khusus (investigasi), possible to affect the interests of Bank DKI and the public, Bank DKI must
serta melaporkannya ke Bank Indonesia apabila diperkirakan dapat conduct a special audit (investigation), and report it to Bank Indonesia.
mempengaruhi kepentingan Bank DKI dan masyarakat.

Pelaksanaan audit intern dalam 3 tahun terakhir adalah sebagai berikut : The implementation of the internal audit in the last three years is as
follows:

Program Pelaksanaan Sasaran Kerja Grup Audit Intern

Internal Audit Group Working Target Implementation Program
Jenis Audit
2019 2020 2021
Audit Type

Audit Reguler 15 7 16
Regular Audit
Audit Tematik 12 25 19
Thematic Audit
Audit Mandatory 5 5 7
Mandatory Audit
Audit Khusus 3 2 3
Special Audit
Audit Investigasi 0 8 25
Investigation Audit
Surprise Audit 13 0 28
Surprise Audit

Grup Audit Intern telah menjalankan fungsi pengawasan secara The Internal Audit Group has carried out its supervisory function
independen, dan menyusun Strategic Audit Plan yang diperbaharui independently and formulated a Strategic Audit Plan updated annually
setiap tahun sesuai Rencana Bisnis Bank (RBB). Perencanaan dan realisasi following the Bank's Business Plan (RBB). The planning and realization of
audit tahunan dilaksanakan dengan pendekatan audit berbasis risiko annual audits are carried out using a risk-based audit approach covering
yang mencakup seluruh auditable entity/aspek/area/strategic initiative all auditable entities/aspects/areas/strategic initiatives (priorities)
(prioritas) yang diperkirakan dapat secara langsung mempengaruhi which are estimated to directly influence the interests of the Bank and
kepentingan Bank dan masyarakat. the public.

Temuan Audit Internal 2019-2021

Internal Audit Findings 2019 – 2021
Tahun Pemeriksaan Jumlah Temuan Awal Temuan Selesai Sisa Temuan per 31 Desember 2021
Satuan Kerja
Inspection Number of Preliminary Findings Remaining Findings as of December
Work Unit
Findings Accomplished 31, 2021

2019 1.069 1.068 1

Grup & Kantor Layanan
Group & Service Offices 2020 287 273 14

2021 748 445 303

666 Laporan Tahunan Annual Report PT Bank DKI 2021

Tata Kelola Perusahaan Audit Internal Dan Audit Eksternal Audit Internal
Good Corporate Govermance Internal Audit And External Audit Internal Audit
 Analisis & Pembahasan Management Atas Kinerja Tata Kelola Perusahaan
Management Discussion & Analysis on Performance Good Corporate Governance

Tindak lanjut temuan Audit Intern tetap menjadi perhatian yang besar The follow-up of Internal Audit findings is still a vital concern as a further
sebagai acuan perbaikan-perbaikan Bank selanjutnya, dan secara improvement reference to the Bank, and discussion meetings have been
periodik telah dilakukan pertemuan pembahasan bersama dengan held periodically with the Board of Commissioners through the Audit
Dewan Komisaris melalui Komite Audit. Terhadap temuan-temuan Committee. Regarding the audit findings from GAI, monitoring of the
hasil audit dari GAI secara terus-menerus dilakukan monitoring tindak follow-up of the completion is continuously carried out to the auditee
lanjut penyelesaiannya kepada auditer sampai dengan dinyatakan until they are declared complete. Furthermore, a surprise audit is carried
selesai, dan melakukan surprise audit untuk membangun selalu budaya out to build a culture of internal control through socialization on various
pengendalian internal juga melalui sosialisasi di berbagai kesempatan internal opportunities, such as debriefing to the Officer Development
di internal, seperti pembekalan kepada program Officer Development Program, new employee analysts, and any exit meetings.
Program, analis karyawan baru dan setiap exit meeting.

Sertifikasi Dan Pelatihan Grup Audit Intern Internal Audit Group Certification And Training

Bank DKI senantiasa berkomitmen untuk terus meningkatkan Bank DKI always commits continuously improving the competence
kompetensi sumber daya auditor yang ada saat ini melalui keikutsertaan of existing auditor resources through participation in various training
dalam berbagai program pelatihan, baik melalui workshop, seminar yang programs, both through workshops, seminars held internally and
diselenggarakan internal maupun eksternal, dan program sertifikasi externally, and certification programs with national and international
yang berstandar nasional maupun internasional. standards.

Sertifikasi Auditor Auditor Certification

Saat ini Auditor telah memiliki sertifikasi : Currently, the Auditor has the following certifications:
• Qualified Internal Audit (QIA) Manajerial sebanyak 6 orang • Qualified Internal Audit (QIA) Managerial as many as 6 people
• Qualified Internal Audit (QIA) Lanjutan sebanyak 18 orang • Advanced Qualified Internal Audit (QIA) as many as 18 people
• Certified Fraud Examiner (CFE) sebanyak 1 orang • Certified Fraud Examiner (CFE) as many as 1 person
• Certified Hacking Forensics Investigator (CHFI) sebanyak 1 orang • Certified Hacking Forensics Investigator (CHFI) as many as 1 person

Pelatihan Grup Audit Intern Internal Audit Group Training

Selama tahun 2021, selain sertifikasi guna meningkatkan kompetensi dari In 2021, besides the certification to improve the competence of Bank
auditor-auditor Bank DKI, Grup Audit Intern telah mengikuti sejumlah DKI auditors, the Internal Audit Group has participated in several training
kegiatan pelatihan di tahun 2021, dengan rincian sebagai berikut : activities in 2021, with the following details:

Pelatihan Non Sertifikasi Karyawan Grup Audit Intern Tahun 2021

Non-Certified Training for Internal Audit Group Employees 2021
Jumlah Peserta
Materi Pelatihan Penyelenggara Pelatihan Waktu & Tempat
No Total
Training Material Training Provider Time and Venue
Participant

1 Root Cause Analysis Institute of Internal Auditors Indonesia (IIA) Online/14-15 Januari 2021 30
Root Cause Analysis Online/January 14-15, 2021
2 Public Training Terkait Wholesale Credit Theory and How Institute of Internal Auditors Indonesia (IIA) Online/26-27 Januari 2021 5
to Audit Online/January 26-27, 2021
Public Training Terkait Wholesale Credit Theory and How
to Audit
3 Forensic Business Investigation: Signature and Document Infobank Institute Online, 03-04 Februari 2021 5
Forgery Online February 03-04, 2021
Forensic Business Investigation: Signature and Document
Forgery
4 Inhouse Learning Verifikasi Dokumen Kredit Batch III SDM Learning Center Bank DKI Lt.3 3
Inhouse Learning Credit Document Verification Batch III 10-11 Februari 2021
Learning Center Bank DKI Lt.3
February 10-11, 2021

Laporan Tahunan Annual Report PT Bank DKI 2021 667

Tata Kelola Perusahaan Audit Internal Dan Audit Eksternal Audit Internal
Good Corporate Govermance Internal Audit And External Audit Internal Audit
 Laporan Dewan Komisaris & Direksi
Financial & Key Performance Highligts Board of Commissioners Report & Directors Report

Pelatihan Non Sertifikasi Karyawan Grup Audit Intern Tahun 2021

Non-Certified Training for Internal Audit Group Employees 2021
Jumlah Peserta
Materi Pelatihan Penyelenggara Pelatihan Waktu & Tempat
No Total
Training Material Training Provider Time and Venue
Participant

5 Inhouse Learning Verifikasi Dokumen Kredit Batch IV SDM Learning Center Bank DKI 1
Inhouse Learning Credit Document Verification Batch IV Lt.3 15-16 Februari 2021
February 15-16, 2021
6 Webinar Financial Crime Risk Mitigation: Dengan Metode Infobank Institute Online 3
Risk Rating, Detterence, Detection, dan Protection 16-17 Februri 2021
Webinar Financial Crime Risk Mitigation: With Risk Rating, February 16-17, 2021
Detection, Detection, and Protection Methods
7 Webinar Marketing to Entrepreneurship SDM Online 2
Webinar Marketing to Entrepreneurship 25 Februari 2021
February 25, 2021
8 Pendidikan & Pengembangan Project Officer dan Liaison SDM Learning Center Bank DKI 1
Officer Tim Transformasi 5.0 Lantai 3, Hall 3 (Room Great)
Education & Development Project Officer and Liaison & Hall 4 (Room Character). Jl.
Officer Transformation Team 5.0 Wijaya 1 No. 7
9 Webinar Pengendalian Gratifikasi dan Anti Suap Perbankan Forum Komunikasi Direktur Kepatuhan Online, 22 Februari 2021 2
Webinar on Gratuity Control and Anti-Bribery Banking Perbankan (DKP) Online, February 22, 2021
10 Workshop Mengenai Kamus Kompetensi & Penilaian SDM Online, 23 Februari 2021 1
Kinerja Karyawan Online, February 23, 2021
Workshop on Competency Dictionary & Employee
Performance Assessment
11 Webinar Risk Based Treasury Auditing in Banking Sector Infobank Institute Online 23 Februari 2021 1
Webinar Risk Based Treasury Auditing in Banking Sector Online February 23, 2021
12 Inhouse Learning Verifikasi Dokumen Kredit Batch V SDM Learning Center Bank DKI Lt.3 1
Inhouse Learning Credit Document Verification Batch V 22-23 Feb 2021
Learning Center Bank DKI
Lt.3February 22-23, 2021
13 IHT Risk Management Refreshment dengan Tema Good SDM Online 24 Februari 2021 1
Corporate Governance Batch I Online February 24, 2021
IHT Risk Management Refreshment with the theme of
Good Corporate Governance Batch I
14 IHT Risk Management Refreshment dengan Tema Good SDM Online 25 Februari 2021 2
Corporate Governance Batch II Online February 25, 2021
IHT Risk Management Refreshment with the theme of
Good Corporate Governance Batch II
15 Public Training Audit Pengadaan Barang/Jasa Yayasan Pendidikan Internal Audit (YPIA) Online 25-26 Februari 2021 2
Public Training of Goods/Services Procurement Audit Online February 25-26, 2021
16 Sertifikasi Qualified Internal Auditor (QIA) Tingkat Lanjutan Yayasan Pendidikan Internal Audit (YPIA) Online 01-15 Maret 2021 4
Angkatan IV Tahun 2021 Online March 01-15, 2021
Qualified Internal Auditor (QIA) Certification for Advanced
Level Batch IV 2021
17 Workshop Targeted Selection Interviewer Batch II tahun SDM Online 08-10 Maret 2021 1
2021 Online March 08-10, 2021
Workshop Targeted Selection Interviewer Batch II 2021
18 Inhouse Learning dengan Tema Verifikasi Dokumen Kredit SDM Learning Center Bank DKI Lt.3 1
Batch VI 04-05 Maret 2021
Inhouse Learning with the Theme of Credit Document March 04-05, 2021
Verification Batch VI
19 Sosialisasi Mekanisme Distribusi Bantuan Sosial Tunai (BST) SDM Online 04 Maret 2021 2
Batch VI Tahun 2021 Online March 04, 2021
Socialization of the Distribution Mechanism of Cash Social
Assistance (BST) Batch VI 2021
20 Audit Methodology: A Guidance to Risk-Based Approach IAIB Online 16-17 Maret 2021 4
Audit Methodology: A Guidance to Risk-Based Approach Online March 16-17, 2021

668 Laporan Tahunan Annual Report PT Bank DKI 2021

Tata Kelola Perusahaan Audit Internal Dan Audit Eksternal Audit Internal
Good Corporate Govermance Internal Audit And External Audit Internal Audit
 Analisis & Pembahasan Management Atas Kinerja Tata Kelola Perusahaan
Management Discussion & Analysis on Performance Good Corporate Governance

Pelatihan Non Sertifikasi Karyawan Grup Audit Intern Tahun 2021

Non-Certified Training for Internal Audit Group Employees 2021
Jumlah Peserta
Materi Pelatihan Penyelenggara Pelatihan Waktu & Tempat
No Total
Training Material Training Provider Time and Venue
Participant

21 Fraud Detecting: Deteksi Dini Penyalahgunaan Aset & Infobank Institute Online 09 Maret 2021 1
Kecurangan Laporan Keuangan Online March 09, 2021
Fraud Detecting: Early Detection of Asset Misappropriation
& Financial Statement Fraud
22 Webinar dengan Tema Kompetensi SPI Auditor dalam Lembaga Pusat Studi Informasi (LPSI) Online 30 Maret 2021 3
Mencegah Penyalahgunaan Aset & Rekayasa Laporan Online March 30, 2021
Keuangan
Webinar with the theme of SPI Auditor Competence in
Preventing Asset Misappropriation & Financial Statement
Engineering
23 Public Training dengan Tema Teamwork Makes The Dream SDM Online 01 April 2021 1
Work Online April 01, 2021
Public Training with the Theme of Teamwork Makes The
Dream Work
24 Online Public Training dengan Tema Digital Banking The IAIB Online 06-07 April 2021 5
Basic, Environment and Challenges Online April 06-07, 2021
Online Public Training with theme Digital Banking The
Basic, Environment and Challenges
25 Webinar Penerapan Tata Kelola Perusahaan yang Baik SDM Online 07 April 2021 1
sesuai ASEAN Corporate Governance Scorecard Online April 07, 2021
Webinar on the Implementation of Good Corporate
Governance according to the ASEAN Corporate Governance
Scorecard
26 Webinar Awareness SNI ISO 37001 Sistem Manajemen Anti SDM Online 08 April 2021 2
Penyuapan dan Sharing Pengalaman Implementasi SMAP Online April 08, 2021
Pada Sektor Jasa Keuangan
Webinar Awareness SNI ISO 37001 Anti-Bribery
Management System and Sharing Experience of SMAP
Implementation in the Financial Services Sector
27 Webinar Penerapan Tata Kelola Perusahaan yang Baik SDM Online 08 April 2021 1
Sesuai ASEAN Corporate Governance Scorecard Online April 08, 2021
Webinar on the Implementation of Good Corporate
Governance in accordance with the ASEAN Corporate
Governance Scorecard
28 Webinar Business Writing Skills SDM Online 12 April 2021 1
Webinar Business Writing Skills Online April 12, 2021
29 Workshop Penilaian Kinerja Karyawan Tahun Buku 2020 SDM Online 09 April 2021 10
Batch II Online April 09, 2021
Workshop on Employee Performance Assessment for Fiscal
Year 2020 Batch II
30 Public Training dengan Tema Deteksi dan Investigasi Side SDM Online 16 April 2021 2
Streaming Kredit Online April 16, 2021
Public Training with the Theme of Credit Streaming Side
Detection and Investigation
31 Public Training dengan Tema Audit Internal Dalam YPIA Online 17 April 2021 8
Mengawal Organisasi Menuju Transformasi Digital di Era Online April 17, 2021
Kenormalan Baru
Public Training with the Theme of Internal Audit in
Escorting Organizations Towards Digital Transformation in
the New Normal Era
32 Webinar Retail Credit : Theory & How To Audit IAIB Online 22-23 April 2021 9
Webinar Retail Credit : Theory & How To Audit Online April 22-23, 2021
33 Webinar Cyber Crime Typology and Cross Border Money SDM Online 29 April 2021 2
Laundering Online April 29, 2021
Webinar Cyber Crime Typology and Cross Border Money
Laundering

Laporan Tahunan Annual Report PT Bank DKI 2021 669

Tata Kelola Perusahaan Audit Internal Dan Audit Eksternal Audit Internal
Good Corporate Govermance Internal Audit And External Audit Internal Audit
 Laporan Dewan Komisaris & Direksi
Financial & Key Performance Highligts Board of Commissioners Report & Directors Report

Pelatihan Non Sertifikasi Karyawan Grup Audit Intern Tahun 2021

Non-Certified Training for Internal Audit Group Employees 2021
Jumlah Peserta
Materi Pelatihan Penyelenggara Pelatihan Waktu & Tempat
No Total
Training Material Training Provider Time and Venue
Participant

34 Webinar Managing Applied Software Process, Quality, and SDM Online 04-07 Mei 2021 4
Testing Online May 04-07, 2021
Webinar Managing Applied Software Process, Quality, and
Testing
35 Public Workshop dengan Tema Internal COSO 2013 IAIB Online 03-04 Mei 2021 2
Public Workshop with the 2013 COSO Internal Theme Online May 03-04, 2021
36 Public Training dengan Tema Overview dan Studi Kasus IAIB Online 08 Mei 2021 4
Fraud Event di Industri Perbankan Indonesia Online May 08, 2021
Public Training with the theme of Overview and Case
Studies of Fraud Events in the Indonesian Banking Industry
37 Public Training dengan Tema Presentation Skills SDM Online 19-20 Mei 2021 2
Public Training with Presentation Skills Theme Online May 19-20, 2021
38 Public Training dan Workshop Network Penetration Testing Aditasi Online 19-21 Mei 2021 2
Public Training and Workshop Network Penetration Testing Online May 19-21, 2021
39 Public Training dengan Tema Perhitungan Aset Tertimbang SDM Online 27-28 Mei 2021 1
Menurut Risiko (ATMR) Risiko Operasional dengan Online May 27-28, 2021
Standardized Approach sesuai SEOJK No. 6 SEOJK.032020
Public Training with the theme of Risk Weighted Asset
Calculation (RWA) Operational Risk with a Standardized
Approach in accordance with SEOJK No. 6 SEOJK.032020
40 Webinar dengan Tema Antara Tradisi dan Akar Korupsi SDM Online 28 Mei 2021 4
Webinar with the Theme Between Tradition and the Roots Online May 28, 2021
of Corruption
41 Sosialisasi Sertifikasi API oleh LSP KPK Terkait Kegiatan SDM Online 03 Juni 2021 1
Pembekalan dan Ujian Sertifikasi Ahli Pembangun Integritas Online June 03, 2021
(API)
Socialization of API Certification by LSP KPK Related
to Debriefing Activities and Integrity Builder Expert
Certification Examination (API)
42 Public Training dengan Tema Auditing PSAK 71 IAIB Online 7-8 Juni 2021 7
Public Training with the Theme of Auditing PSAK 71 Online June 7-8, 2021
43 Sosialisasi Edaran Juklak Portal Dashboard Monitoring Opex SDM Online 09 Juni 2021 1
Tahun 2021 Online June 09, 2021
Socialization of Operational Guidelines for Opex Portal
Dashboard Monitoring in 2021
44 Public Training dengan Tema Pemahaman dan SDM Online 09-10 Juni 2021 2
Implementasi Anti Penyuapan Berbasis SNI ISO 3700:2016 Online June 09-10, 2021
Studi Kasus Industri Keuangan dan Perbankan
Public Training with the Theme of Understanding
and Implementation of Anti-Bribery Based on SNI ISO
3700:2016 Case Study of the Financial and Banking Industry
45 Public Training dengan Tema Treasury Audit IAIB Online 14-15 Juni 2021 5
Public Training with the theme of Treasury Audit Online June 14-15, 2021
46 Public Training dengan Tema AML-CFT: Regulations Update IAIB Online 21-22 Juni 2021 5
and How to Audit Online June 21-22, 2021
Public Training with AML-CFT Theme: Regulations Update
and How to Audit
47 Talkshow dengan Tema Branchless Banking to Support Infobank Institute Online 22 Juni 2021 4
Digitalization Innovation 2021 Online June 22, 2021
Talkshow with the theme Branchless Banking to Support
Digitalization Innovation 2021

670 Laporan Tahunan Annual Report PT Bank DKI 2021

 Analisis & Pembahasan Management Atas Kinerja Tata Kelola Perusahaan
Management Discussion & Analysis on Performance Good Corporate Governance

Pelatihan Non Sertifikasi Karyawan Grup Audit Intern Tahun 2021

Non-Certified Training for Internal Audit Group Employees 2021
Jumlah Peserta
Materi Pelatihan Penyelenggara Pelatihan Waktu & Tempat
No Total
Training Material Training Provider Time and Venue
Participant

48 Sosialisasi Penggunaan Aplikasi e-Procurement PT Bank DKI SDM Online 29 Juni 2021 2
Socialization of the Use of PT Bank DKI's e-Procurement Online June 29, 2021
Application
49 Pembekalan Sertifikasi Manajemen Risiko Tingkat I Batch SDM Online 21-23 Juli 2021 1
IV Tahun 2021 Online July 21-23, 2021
Provision of Risk Management Certification Level I Batch
IV in 2021
50 Webinar Leveraging Digital Leadership SDM Online 07-08 Juli 2021 2
Webinar Leveraging Digital Leadership Online July 07-08, 2021
51 Public Training dengan Tema Legal Aspects of Digital SDM Online 15 Juli 2021 3
Banking Services Online July 15, 2021
Public Training with the Theme Legal Aspects of Digital
Banking Services
52 Seminar Korporat Strategic Review Meeting 2021 SDM Online 23-24 Juli 2021 3
PT Bank DKI Online July 23-24, 2021
Corporate Seminar Strategic Review Meeting 2021
PT Bank DKI
53 Uji Sertifikasi Manajemen Risiko Tingkat I Batch IV Tahun SDM Online 24 Juli 2021 1
2021 Online July 24, 2021
Risk Management Certification Level I Batch IV 2021
54 Public Training dengan Tema Leadership in the New Normal IAIB Online 29 Juli 2021 3
Perspectives of a C-Suite Headhunter and Board Member Online July 29, 2021
Public Training with the Theme Leadership in the New
Normal Perspectives of a C-Suite Headhunter and Board
Member
55 Health Talk Webinar Dengan Tema Covid-19 SDM Online 31 Juli 2021 3
Health Talk Webinar With Covid-19 Theme Online July 31, 2021
56 Public Training dengan Tema Fraud Risk Assessment ACFE Online 31 Juli 2021 4
Public Training with the theme of Fraud Risk Assessment Online July 31, 2021
57 Pembekalan Sertifikasi Certified Fraud Examiner (CFE) ACFE Online 02-05 Agustus 2021 2
Provision of Certified Fraud Examiner (CFE) Certification Online August 02-05, 2021
58 Pelatihan Penerapan Program APU&PPT untuk Tingkatan SDM Online 05 Agustus 2021 7
Managerial Tahun 2021 "Mitigasi Risiko terhadap Kejahatan Online August 05, 2021
Transaksi Digital (Cyber Crime)
Training on the Implementation of AML & CFT Programs
for Managerial Levels in 2021 "Risk Mitigation of Digital
Transaction Crimes (Cyber ​​Crime)
59 Pembekalan Sertifikasi Manajemen Risiko Tingkat III Tahun SDM Online 21-27 Agustus 2021 1
2021 Online August 21-27, 2021
Provision of Level III Risk Management Certification in 2021
60 Webinar Teamwork Makes The Dream Work SDM Online 23 Agustus 2021 1
Webinar Teamwork Makes The Dream Work Online August 23, 2021
61 Webinar Smart Money Management for Millenials SDM Online 25 Agustus 2021 2
Webinar Smart Money Management for Millenials Online August 25, 2021
62 Public Training Pedoman Penyusunan Kebijakan Kredit SDM Online 25-26 Agustus 2021 1
Berdasarkan POJK 042.03/2017 Online August 25-26, 2021
Public Training Guidelines for Formulating Credit Policy
Based on POJK 042.03/2017
63 Public Training dengan Tema Customer Focus Mindset SDM Online 26 Agustus 2021 3
Public Training with the Theme of Customer Focus Mindset Online August 26, 2021

Laporan Tahunan Annual Report PT Bank DKI 2021 671

 Laporan Dewan Komisaris & Direksi
Financial & Key Performance Highligts Board of Commissioners Report & Directors Report

Pelatihan Non Sertifikasi Karyawan Grup Audit Intern Tahun 2021

Non-Certified Training for Internal Audit Group Employees 2021
Jumlah Peserta
Materi Pelatihan Penyelenggara Pelatihan Waktu & Tempat
No Total
Training Material Training Provider Time and Venue
Participant

64 Public Training dengan Tema Stress Test Liquidity Consumer SDM Online 26-27 Agustus 2021 1
Financing Menakar Ketahanan Bisnis Pembiayaan di Tengah Online August 26-27, 2021
Pandemi
Public Training with the Theme of Stress Test Liquidity
Consumer Financing Assessing the Resilience of Financing
Business in the Midst of a Pandemic
65 Pubic Training Fundamental Work Management dengan SDM Online 26 Agustus 2021 1
Tema Membangun Budaya Disiplin Bekerja yang Selaras, Online August 26, 2021
Teratur, dan Efektif
Public Training Fundamental Work Management with
the theme of Building a Culture of Work Discipline that is
Harmonious, Organized, and Effective
66 Public Training dengan Tema Teamwork Makes The Dream SDM Online 27 Agustus 2021 4
Work Online August 27, 2021
Public Training with the Theme of Teamwork Makes The
Dream Work
67 Uji Sertifikasi Manajemen Risiko Tingkat III Tahun 2021 SDM Online 28 Agustus 2021 1
2021 Level III Risk Management Certification Test Online August 28, 2021
68 Pemeriksaan Single Customer View (SCV) IAIB Online 04 September 2021 10
Single Customer View (SCV) Check Online September 04, 2021
69 Public Training dengan Topik Knowing Your Leadership SDM Online 07-08 September 2021 1
Better Online September 07-08,
Public Training with the Topic of Knowing Your Leadership 2021
Better
70 Pembekalan Sertifikasi Manajemen Risiko Tingkat II Batch SDM Online 08-09 September 2021 2
III Tahun 2021 Online September 08-09,
Provision of Level II Batch III Risk Management Certification 2021
in 2021
71 Webinar Urgensi dan Pelaksanaan Audit Keuangan dan SDM Online 08-09 September 2021 1
Pemeriksaan atas Kerugian Negara serta Pemeriksaan Pajak Online September 08-09,
di Lingkungan BUMN/BUMD & Kementrian,Swasta,serta 2021
GCG sebagai Langkah Strategis dan Konkret dalam
Mencegah Tindak Pidana Korupsi (Tipikor)
Urgency Webinar and Implementation of Financial Audits
and Audits of State Losses and Tax Audits in BUMN/BUMD
& Ministries, Private, and GCG as Strategic and Concrete
Steps in Preventing Corruption Crimes (Tipikor)
72 Workshop dengan Tema Standar Audit Internal dan Kode YPIA Online 09-10 September 2021 1
Etik Profesi Online September 09-10,
Workshop with the theme of Internal Audit Standards and 2021
Professional Code of Ethics
73 Workshop Online dengan Tema Finance and Accounting for SDM Online 20-21 September 2021 2
Non Finance and Accounting Internal Audit Online September 20-21,
Online Workshop with the theme of Finance and 2021
Accounting for Non Finance and Accounting Internal Audit
74 Workshop Pengendalian Gratifikasi dengan Tema SDM Online 22 September 2021 2
Membangun Budaya Anti Gratifikasi Online September 22, 2021
Gratification Control Workshop with the Theme Building
Anti-Gratification Culture
75 Public Training dengan Tema Effective Planning and SDM Online 2
Organizing for Getting a Good Result 22 September 2021
Public Training with the Theme Effective Planning and September 22, 2021
Organizing for Getting a Good Result

672 Laporan Tahunan Annual Report PT Bank DKI 2021

 Analisis & Pembahasan Management Atas Kinerja Tata Kelola Perusahaan
Management Discussion & Analysis on Performance Good Corporate Governance

Pelatihan Non Sertifikasi Karyawan Grup Audit Intern Tahun 2021

Non-Certified Training for Internal Audit Group Employees 2021
Jumlah Peserta
Materi Pelatihan Penyelenggara Pelatihan Waktu & Tempat
No Total
Training Material Training Provider Time and Venue
Participant

76 Webinar Trade Finance: Produk, Peraturan, Operasional IAIB Online 27-28 September 2021 2
dan Proses Audit Online September 27-28,
Trade Finance Webinar: Products, Regulations, Operations 2021
and Audit Process
77 Planning and Budgeting Capex termasuk Opex Tahun 2022 SDM Online 30 September 2021 2
Batch III Online September 30, 2021
Planning and Budgeting Capex including Opex 2022 Batch III
78 Public Training dengan Tema External Quality Assurance SDM Online 02 Oktober 2021 3
terkait Penerapan Fungsi Audit Internal Pada Bank Umum Online October 02, 2021
Berdasarkan POJK No.1/2019
Public Training with the Theme of External Quality
Assurance related to the Implementation of the Internal
Audit Function in Commercial Banks Based on POJK
No.1/2019
79 Workshop Pengendalian Gratifikasi dengan Tema Merajut SDM Online 06 Oktober 2021 45
Integritas dan Membangun Budaya Anti Gratifikasi Online October 06, 2021
Gratification Control Workshop with the Theme of Knitting
Integrity and Building Anti-Gratification Culture
80 Public Training dengan Tema Effective Planning and SDM Online 07 Oktober 2021 1
Organization for Getting a Good Result Online October 07, 2021
Public Training with the Theme Effective Planning and
Organization for Getting a Good Result
81 Webinar Harmonisasi Fungsi Kepatuhan dan Risk SDM Online 07-08 Oktober 2021 1
Management Online October 07-08, 2021
Webinar Harmonization of Compliance and Risk
Management Functions
82 Pembekalan Sertifikasi QIA Tingkat Pra-Manajerial YPIA Online 11-15 Oktober 2021 1
Provision of Pre-Management Level QIA Certification Online October 11-15, 2021
83 Public Training dengan Tema Think on Your Feet SDM Online 12-13 Oktober 2021 1
Public Training with the Theme Think on Your Feet Online October 12-13, 2021
84 Ujian Sertifikasi QIA Tingkat Pra-Manajerial YPIA Online 16 Oktober 2021 1
Pre-Management Level QIA Certification Exam Online October 16, 2021
85 Pembekalan Sertifikasi QIA Tingkat Manajerial YPIA Online 25-29 Oktober 2021 1
Provision of Managerial Level QIA Certification Online October 25-29, 2021
86 Pre-Conference Webinar Internal Audit Back to The Future- IIA Online 27 Oktober 2021 1
Emerging From The Crisis Online October 27, 2021
Pre-Conference Webinar Internal Audit Back to The Future-
Emerging From The Crisis
87 Webinar Internal Audit Back to The Future-Emerging From IIA Online 28-29 Oktober 2021 3
The Crisis Online October 28-29, 2021
Webinar Internal Audit Back to The Future-Emerging From
The Crisis
88 Ujian Sertifikasi QIA Tingkat Manajerial YPIA Online 30 Oktober 2021 1
Managerial Level QIA Certification Exam Online October 30, 2021

89 Public Training dengan Tema Audit Berbasis Risiko dan SDM Online 03-04 November 2021 1
Praktek-Praktek Kecurangan yang Memicu Tindak Pidana Online November 03-04,
Dalam Pengadaan Barang dan Jasa Pada Korporasi 2021
BUMN, BLU/D Kementrian Lembaga SKPD Tahun
2021. Berdasarkan Perpres No 12 Tahun 2021 Tentang
Pelaksanaan Barang/Jasa Pemerintah
Public Training with the Theme of Risk-Based Auditing
and Fraudulent Practices That Trigger Criminal Acts
in the Procurement of Goods and Services in BUMN
Corporations, BLU/D Ministries SKPD Institutions in 2021.
Based on Presidential Regulation No. 12 of 2021 concerning
Implementation of Government Goods/Service

Laporan Tahunan Annual Report PT Bank DKI 2021 673

 Laporan Dewan Komisaris & Direksi
Financial & Key Performance Highligts Board of Commissioners Report & Directors Report

Pelatihan Non Sertifikasi Karyawan Grup Audit Intern Tahun 2021

Non-Certified Training for Internal Audit Group Employees 2021
Jumlah Peserta
Materi Pelatihan Penyelenggara Pelatihan Waktu & Tempat
No Total
Training Material Training Provider Time and Venue
Participant

90 In House Learning dengan Tema Motiva etos Kerja Berbasis SDM Online 05 November 2021 1
Spiritual Online November 05, 2021
In House Learning with a Spiritual-Based Work Ethic
Motivation
91 Public Training dengan Tema Strategi Pengelolaan Risiko SDM Online 09-08 November 2021 1
Suku Bunga dan Stress Test pada Banking Book sesuai SE Online November 09-08,
OJK No.12/SEOJK/2018 2021
Public Training with the theme of Interest Rate Risk
Management Strategy and Stress Test on the Banking Book
in accordance with SE OJK No.12/SEOJK/2018
92 Public Trainig dengan Tema Creating and Achieving SDM Online 15 November 2021 3
Strategic Alignment Online November 15, 2021
Public Training with the Theme of Creating and Achieving
Strategic Alignment
93 Sosialisasi Implementasi Program Budaya 5R Batch I SDM Online 29 November 2021 1
Socialization of 5R Cultural Program Implementation Online November 29, 2021
Batch I
94 Wisuda Qualified Internal Auditor (QIA) dan Public Seminar YPIA The Mulia Hotel, Resort & 2
Nasional Internal Audit 2021 Villas – Nusa Dua, Bali
Qualified Internal Auditor (QIA) Graduation and National 01-02 Desember 2021
Public Seminar on Internal Audit 2021 December 01-02, 2021
95 Public Webinar dengan Tema Peran Internal Audit dalam SDM Online 03 Desember 2021 5
Penguatan Tata Kelola dan Implementasi ISO 37001 Online December 03, 2021
Public Webinar with the theme of the Role of Internal Audit
in Strengthening Governance and Implementation of ISO
37001
96 Public Training dengan Tema Adaptive Leadership and SDM Online 09 Desember 2021 1
Leader as a Coach Online December 09, 2021
Public Training with the theme of Adaptive Leadership and
Leader as a Coach
97 Workshop Penyusunan Perjanjian Kerja Bersama (PKB) SDM Online 10-11 Desember 2021 1
PT Bank DKI dengan Sekawan Bank DKI Tahun 2021-2023 Online December 10-11, 2021
tahap I
Workshop on the Preparation of the Collective Labor
Agreement (PKB) of PT Bank DKI with the Sekawan of Bank
DKI in 2021-2023 phase I
98 Lelang Hak Tanggungan dan KPP/KPP IB Pembelian Agunan SDM Online 14 Desember 2021 2
Kredit/Pembiayaan Bermasalah Batch IV Online December 14, 2021
Auction of Mortgage Rights and KPP/KPP IB Purchase of
Collateral Loans/Financing Problems Batch IV
99 Sosialisasi Kamus Kompetensi dalam Rangka Persiapan SDM Online 15 Desember 2021 4
Asesmen Jabatan Manajerial Batch I Online December 15, 2021
Dissemination of Competency Dictionary in the Framework
of Preparation for Managerial Position Assessment Batch I
100 Pembekalan Sertifikasi Manajemen Risiko Level 3 SDM Online 16-17 Desember 2021 1
Provision of Level 3 Risk Management Certification Online December 16-17, 2021
101 Workshop Penyusunan Perjanjian Kerja Bersama (PKB) SDM Online 17-18 Desember 2021 1
PT Bank DKI dengan Sekawan Bank DKI Tahun 2021 - 2023 Online December 17-18, 2021
Tahap II
Workshop on the Preparation of Collective Labor
Agreements (PKB) of PT Bank DKI with Bank DKI Friends of
2021 - 2023 Phase II

674 Laporan Tahunan Annual Report PT Bank DKI 2021

 Analisis & Pembahasan Management Atas Kinerja Tata Kelola Perusahaan
Management Discussion & Analysis on Performance Good Corporate Governance

Pelatihan Non Sertifikasi Karyawan Grup Audit Intern Tahun 2021

Non-Certified Training for Internal Audit Group Employees 2021
Jumlah Peserta
Materi Pelatihan Penyelenggara Pelatihan Waktu & Tempat
No Total
Training Material Training Provider Time and Venue
Participant

102 Uji Sertifikasi manajemen Risiko Level 3 SDM Online 18 Desember 2021 1
Level 3 Risk management Certification Test Online December 18, 2021
103 Seremonial Penyerahan Sertifikat SNI ISO 37001:2016 SDM Online 20 Desember 2021 1
Sistem Manajemen Anti Penyuapan (SMAP) dan Sosialisasi Online December 20, 2021
Dalam Rangka Peringatan Hari Anti Korupsi se-Dunia
(Hakordia) di PT Bank DKI
Ceremonial Submission of Certificate of SNI ISO 37001:2016
Anti-Bribery Management System (SMAP) and Socialization
in Commemoration of World Anti-Corruption Day
(Hakordia) at PT Bank DKI
104 Refreshment Internalisasi Nilai Budaya Kerja PT Bank DKI SDM Online 20 Desember 2021 1
Refreshment Internalization of PT Bank DKI's Work Culture Online December 20, 2021
Values
105 Public Training dengan Tema Adaptive Leadership and SDM Online 27 Desember 2021 1
Leader as a Coach Online December 27, 2021
Public Training with the theme of Adaptive Leadership and
Leader as a Coach

Penyimpangan Internal Internal Deviation

Internal fraud adalah penyimpangan / kecurangan yang dilakukan oleh Internal fraud is a deviation/fraud committed by management,
pengurus, karyawan tetap dan tidak tetap (honorer dan outsourcing) permanent and non-permanent employees (honorary and outsourcing)
terkait dengan proses kerja dan kegiatan operasional Bank DKI yang related to the work processes and operational activities of Bank DKI
mempengaruhi kondisi keuangan Bank DKI secara signifikan. Signifikan significantly affecting the financial condition of Bank DKI. Significant
dalam arti apabila dampak penyimpangannya bernilai lebih dari Rp100 means the deviation impact is more than Rp.100 million.
juta.

Bank DKI telah menerapkan fungsi audit intern yang efektif pada seluruh Bank DKI has implemented an effective internal audit function in all
aspek dan unsur kegiatan. Apabila terdapat hal-hal yang berindikasi activity aspects and elements. If there is any deviations/fraud that is
penyimpangan / kecurangan (fraud) dilakukan audit khusus (investigasi), possible to affect the interests of Bank DKI and the public, Bank DKI must
serta melaporkannya ke Otoritas Jasa Keuangan apabila diperkirakan conduct a special audit (investigation), and report it to the Financial
dapat mempengaruhi kepentingan Bank dan masyarakat. Authority.

Jumlah penyimpangan internal yang terjadi pada tahun 2019-2021 dapat The number of internal deviations that occurred in 2019-2021 is as the
dilihat pada tabel berikut: following table:

Penyimpangan Internal Dengan Potensi Kerugian di atas Rp100 Juta

Internal Fraud with Loss Potential More Than Rp100 million
Pengurus Karyawan
Penyimpangan Internal Officials Employees
No
Internal Deviations
2019 2020 2021 2019 2020 2021

1 Telah diselesaikan - - - - - 2
Solved

Laporan Tahunan Annual Report PT Bank DKI 2021 675

 Laporan Dewan Komisaris & Direksi
Financial & Key Performance Highligts Board of Commissioners Report & Directors Report

Penyimpangan Internal Dengan Potensi Kerugian di atas Rp100 Juta

Internal Fraud with Loss Potential More Than Rp100 million
Pengurus Karyawan
Penyimpangan Internal Officials Employees
No
Internal Deviations
2019 2020 2021 2019 2020 2021

2 Dalam proses penyelesaian di internal di Bank DKI - - - - - 6

In the internal settlement process at Bank DKI
3 Belum diupayakan penyelesaiannya - - - - - -
Not yet attempted for settlement
4 Telah ditindaklanjuti melalui proses hukum - - - - - -
Under legal process

Penyimpangan Internal Dengan Potensi Kerugian di bawah Rp100 Juta

Internal Deviation with Potential Losses below Rp100 Million
Pengurus Karyawan
Officials Employees
Penyimpangan Internal
No
Internal Deviations
2019 2020 2021 2019 2020 2021

1 Telah diselesaikan - - - - - -
Solved
2 Dalam proses penyelesaian di internal di Bank DKI - - - - - -
In the internal settlement process at Bank DKI
3 Belum diupayakan penyelesaiannya - - - - - -
Not yet attempted for settlement
4 Telah ditindaklanjuti melalui proses hukum - - - - - -
Under legal process

Pemberian Sanksi Sanction Charge

Selain penyimpangan internal yang bersifat signifikan, Bank DKI Besides the significant internal deviations, Bank DKI has also sanctioned
juga telah memberikan sanksi kepada karyawan Bank DKI karena Bank DKI employees for various disciplinary violations against the
berbagai pelanggaran indisipliner dan pelanggaran terhadap peraturan company regulations.
perusahaan.

Penerapan Sanksi Tahun 2019 – 2021

Sanctions Implementation 2019-2021
Bentuk Sanksi
No 2019 2020 2021
Forms of Sanctions

1 Teguran Lisan yang Didokumentasikan 96 33 -

Recorded Verbal Warning
2 Surat Peringatan I 44 8 -
Warning Letter I
3 Surat Peringatan II 16 3 --
Warning Letter II
4 Surat Peringatan III 12 0 -
Warning Letter III
5 Surat Teguran I 85 35 -
Rebuke Letter I

676 Laporan Tahunan Annual Report PT Bank DKI 2021

 Analisis & Pembahasan Management Atas Kinerja Tata Kelola Perusahaan
Management Discussion & Analysis on Performance Good Corporate Governance

Penerapan Sanksi Tahun 2019 – 2021

Sanctions Implementation 2019-2021
Bentuk Sanksi
No 2019 2020 2021
Forms of Sanctions

6 Surat Teguran II 19 1 -
Rebuke Letter II
7 Surat Teguran III 5 0 -
Rebuke Letter III
8 Pemutusan Hubungan Kerja 13 10 -
Termination
9 Demosi - 1 -
Demotion
10 Teguran Pembinaan - 1 -
Coaching Admonition
Jumlah
290 92 -
Total

Audit Eksternal External Audit

Hasil Pemeriksaan Audit Eksternal External Audit Results

Selain pemeriksaan yang dilakukan oleh audit intern, sejumlah instansi Besides the examination carried out by internal audit, some authorized
yang berwenang turut melakukan kegiatan audit di Bank DKI antara lain agencies also carry out audit activities at Bank DKI, including the Supreme
Badan Pemeriksa Keuangan, Otoritas Jasa Keuangan dan Kantor Akuntan Audit Agency, the Financial Authority, and the Public Accountant Office.
Publik.

Upaya penyelesaian action plan hasil temuan pemeriksaan audit intern The action plan on the findings of the internal audit and external audits
dan audit ekstern terus dilakukan secara bertahap. Perkembangan continuously is carried out gradually. The completion progress of the
penyelesaian temuan hasil pemeriksaan sampai dengan Desember 2021 examination findings as of December 2021 is as follows:
adalah sebagai berikut :

Pemeriksaan oleh Audit Eksternal

Inspection by External Audit
Sisa Temuan % Penyelesaian
Temuan /
Reminding Findings Berdasarkan
Rekomendasi Jumlah Temuan Jumlah
Rekomendasi Komitmen s/d 31
Bidang Pemeriksaan/ Awal Temuan Diusulkan Temuan
Tidak Dapat Desember 2021
Aktivitas Finding/Initial Selesai Selesai Selesai Belum
No Ditindaklanjuti Sudah % Completion
Field of Inspection/ Recommendation Total Proposed Total Jatuh
Recommendations Jatuh Based on
Activity Findings Finding Findings Tempo
Not Actionable Tempo Commitment until
Closed Closed Closed Not
Overdue December 31,
Overdue
2021
Otoritas Jasa Keuangan
(Konvensional)
1 362 205 123 0 328 0 34 100.00%
Financial Authority
(Conventional)
Otoritas Jasa Keuangan
(Syariah)
2 157 118 39 0 157 0 0 100.00%
Financial Authority
(Sharia)

Laporan Tahunan Annual Report PT Bank DKI 2021 677

Tata Kelola Perusahaan Audit Internal Dan Audit Eksternal Audit Eksternal
Good Corporate Govermance Internal Audit And External Audit External Audit
 Laporan Dewan Komisaris & Direksi
Financial & Key Performance Highligts Board of Commissioners Report & Directors Report

Pemeriksaan oleh Audit Eksternal

Inspection by External Audit
Sisa Temuan % Penyelesaian
Temuan /
Reminding Findings Berdasarkan
Rekomendasi Jumlah Temuan Jumlah
Rekomendasi Komitmen s/d 31
Bidang Pemeriksaan/ Awal Temuan Diusulkan Temuan
Tidak Dapat Desember 2021
Aktivitas Finding/Initial Selesai Selesai Selesai Belum
No Ditindaklanjuti Sudah % Completion
Field of Inspection/ Recommendation Total Proposed Total Jatuh
Recommendations Jatuh Based on
Activity Findings Finding Findings Tempo
Not Actionable Tempo Commitment until
Closed Closed Closed Not
Overdue December 31,
Overdue
2021
Badan Pemeriksa
Keuangan Republik
Indonesia
3 410 368 0 3 368 0 39 100.00%
Supreme Audit Agency
of the Republic of
Indonesia
Bank Indonesia
4 30 3 0 0 3 0 27 100.00%

Kantor Akuntan Publik

5 22 0 18 0 18 4 0 81.82%
Public Accounting Firm
Grand Total
981 694 180 3 874 4 100 99.55%
Grand Total

• Dari 362 temuan / rekomendasi awal Otoritas Jasa Keuangan pada • Of the 362 findings/initial recommendations of the Financial
objek audit Konvensional sebanyak 100.00% atau 328 temuan Services Authority on Conventional audit objects, 100.00% or
telah diselesaikan berdasarkan komitmen sampai dengan 31 328 findings have been completed based on commitments up to
Desember 2021, sedangkan sebanyak 34 sisa temuan masih belum December 31, 2021, while the remaining 34 findings are still not
jatuh tempo. due.
• Dari 157 temuan Otoritas Jasa Keuangan pada objek audit Syariah • Of the 157 findings of the Financial Services Authority on the Sharia
sebanyak 100.00% atau 157 temuan telah diselesaikan berdasarkan audit object, 100.00% or 157 findings have been completed based
komitmen sampai dengan 31 Desember 2021. on commitments up to December 31, 2021.
• Dari 410 temuan / rekomendasi awal Badan Pemeriksa Keuangan • Of the 410 findings/initial recommendations of the Supreme Audit
Republik Indonesia sebanyak 100.00% atau 368 temuan telah Agency of the Republic of Indonesia, 100.00% or 368 findings have
diselesaikan berdasarkan komitmen sampai dengan 31 Desember been completed based on commitments up to December 31, 2021,
2021, sedangkan sebanyak 39 sisa temuan masih belum jatuh while the remaining 39 findings are not yet due.
tempo.
• Dari 30 temuan / rekomendasi awal Bank Indonesia sebanyak • Of the 30 findings/initial recommendations from Bank Indonesia,
100.00% atau 3 temuan telah diselesaikan berdasarkan komitmen 100.00% or 3 findings have been completed based on commitments
sampai dengan 31 Desember 2021, sedangkan sebanyak 27 sisa up to December 31, 2021, while the remaining 27 findings are still
temuan masih belum jatuh tempo. not due.
• Dari 22 temuan / rekomendasi awal Kantor Akuntan Publik • Of the 22 findings/initial recommendations of the Public Accounting
sebanyak 81.82% atau 18 temuan telah diselesaikan berdasarkan Firm as many as 81.82% or 18 findings have been completed based
komitmen sampai dengan 31 Desember 2021, sedangkan sebanyak on commitments until December 31, 2021, while the remaining 4
4 sisa temuan sudah jatuh tempo. findings are due.

Bank DKI terus melakukan upaya penyelesaian atas temuan Audit Bank DKI continues to make efforts to resolve External Audit findings
Eksternal secara terus menerus dengan melakukan bersama Unit Kerja continuously by conducting joint work with the relevant Work Units.
terkait.

678 Laporan Tahunan Annual Report PT Bank DKI 2021

Tata Kelola Perusahaan Audit Internal Dan Audit Eksternal Audit Eksternal
Good Corporate Govermance Internal Audit And External Audit External Audit
 Analisis & Pembahasan Management Atas Kinerja Tata Kelola Perusahaan
Management Discussion & Analysis on Performance Good Corporate Governance

Audit Umum Laporan Keuangan Bank DKI General Audit Of Bank DKI Financial Statements
Tahun Buku 2021 For Fiscal Year 2021

Landasan Penerapan Audit Umum Laporan Keuangan Bank DKI Bank Financial Report Financial Statement
Bank DKI Tahun Buku 2021 Application Application Fundamentals For Fiscal Year
2021

Pelaksanaan kegiatan Audit Umum Laporan Keuangan Bank DKI Tahun The implementation of the General Audit of Bank DKI Financial
Buku 2021 mulai dari proses pemilihan Kantor Akuntan Publik dan Statements for the 2021 Fiscal Year starting from the selection process
Akuntan Publik hingga kepada pelaksanaan audit mengacu kepada for Public Accountants and Public Accountants to the implementation
sejumlah Peraturan yang telah ditetapkan oleh Regulator, diantaranya of the audit refers to a number of regulations that have been set by the
adalah sebagai berikut : Regulator, including the following:
• Peraturan Otoritas Jasa Keuangan No. 32/POJK.03/2016 tentang • Financial Services Authority Regulation No. 32/POJK.03/2016
Transparansi & Publikasi Laporan Bank concerning Transparency & Publication of Bank Reports
• Peraturan Otoritas Jasa Keuangan Nomor 13 /POJK.03/2017 • Financial Services Authority Regulation Number 13 /POJK.03/2017
Tentang Penggunaan Jasa Akuntan Publik Dan Kantor Akuntan concerning the Use of Public Accountants and Public Accounting
Publik Dalam Kegiatan Jasa Keuangan Firms in Financial Services Activities

Hubungan Antara Bank DKI, Kantor Akuntan Publik, Relationship Between Bank DKI, Public Accounting Office,
Akuntan Publik, Dewan Pengawas Syariah Dan Bank Public Accountant, Sharia Supervisory Board And Bank
Indonesia Indonesia

Hubungan antara Bank DKI, Kantor Akuntan Publik (KAP), Akuntan The relationship between Bank DKI, Public Accounting Firm (KAP), Public
Publik, Dewan Pengawas Syariah (DPS) dan Bank Indonesia telah sesuai Accountant, Sharia Supervisory Board (DPS) and Bank Indonesia (BI) is
dengan ketentuan yang berlaku, yaitu Peraturan Otoritas Jasa Keuangan in accordance with applicable regulations, namely Financial Services
Nomor No. 6/POJK.05/2016 tentang Transparansi & Publikasi Laporan Authority Regulation No. 6/POJK.05/2016 concerning Transparency &
Bank dan SE BI No. 7/57/DPbS tanggal 22 Desember 2005 perihal Publication of Bank Reports and SE BI No. 7/57/DPbS dated December
Hubungan antara Bank yang melaksanakan Kegiatan Usaha Berdasarkan 22, 2005 concerning Relationships between Banks Conducting Business
Prinsip Syariah, KAP, Akuntan Publik, Dewan Pengawas Syariah dan Bank Activities Based on Sharia Principles, Public Accounting Firms (KAP),
Indonesia. Public Accountants, Sharia Supervisory Boards (DPS) and Bank Indonesia
(BI).

Mekanisme Pemilihan Kantor Akuntan Publik Dan Mechanism Of Selection Of Public Accounting Offices And
Akuntan Publik Public Accountant

Berdasarkan surat No. 129/DK/IX/2021 tanggal 29 September 2021 Based on letter No. 129/DK/IX/2021 dated September 29, 2021
perihal penunjukan Akuntan Publik (AP) dan atau Kantor Akuntan Publik regarding the appointment of a Public Accountant (AP) and/or Public
(KAP) untuk audit Laporan Keuangan PT Bank DKI Tahun Buku 2021. Accounting Firm (PAF) to audit the Financial Statements of PT Bank DKI
Dewan Komisaris menunjuk Sdr. Dedy Sukrinasdi sebagai Akuntan Publik for the 2021 Financial Year. The Board of Commissioners appointed Mr.
dan Amir Abadi Jusuf, Aryanto, Mawar & Rekan sebagai Kantor Akuntan Dedy Sukrinasdi as a Public Accountant and Amir Abadi Jusuf, Aryanto,
Publik yang akan melakukan pekerjaan jasa pemeriksaan Laporan Mawar & Partners as a Public Accounting Firm that will carry out audit
Keuangan Bank Tahun Buku 2021. sebagaimana tercantum dalam surat services for the Bank's Financial Statements for the 2021 Fiscal Year.
Dewan Komisaris No. 129/DK/IX/2021 tanggal 29 September 2021. 129/DK/IX/2021 dated September 29, 2021.

Akuntan Publik Sdr Dedy Sukrinasdi dan Kantor Akuntan Publik Amir Public Accountant Mr. Dedy Sukrinasdi and Public Accounting Firm Amir
Abadi Jusuf, Aryanto, Mawar & Rekan merupakan Akuntan Publik dan Abadi Jusuf, Aryanto, Mawar & Rekan are Public Accountants and Public
Kantor Akuntan Publik yang terdaftar pada Otoritas Jasa Keuangan dan Accounting Firms registered with the Financial Services Authority and
telah memenuhi aspek : have fulfilled the following aspects:
• Kapasitas KAP yang ditunjuk • Appointed PAF capacity
• Legalitas perjanjian kerja • Legality of work agreement

Laporan Tahunan Annual Report PT Bank DKI 2021 679

Tata Kelola Perusahaan Audit Internal Dan Audit Eksternal Audit Eksternal
Good Corporate Govermance Internal Audit And External Audit External Audit
 Laporan Dewan Komisaris & Direksi
Financial & Key Performance Highligts Board of Commissioners Report & Directors Report

• Ruang lingkup audit • Scope of audit

• Standar profesional akuntan publik • Professional standards of public accountants
• Komunikasi Bank Indonesia dengan KAP dimaksud • Communication between Bank Indonesia and the PAF

Penugasan audit kepada Sdr. Dedy Sukrisnadi sebagai Akuntan Publik Audit assignment to Br. Dedy Sukrisnadi as Public Accountant (AP) and
(AP) dan Amir Abadi Jusuf, Aryanto, Mawar & Rekan sebagai Kantor Amir Abadi Jusuf, Aryanto, Mawar & Partners as Public Accountant Firm
Akuntan Publik (KAP) untuk melakukan pekerjaan jasa pemeriksaan (KAP) to carry out audit services for Bank Financial Statements for the
Laporan Keuangan Bank Tahun Buku 2021 telah memenuhi kriteria dari 2021 Financial Year have met the criteria of 5 (five) aspects:
5 (lima) aspek :
• Memiliki kapasitas yang baik dan termasuk di dalam Daftar Kantor • Has a good capacity and is included in the Register of Public
Akuntan Publik/Akuntan Publik di Otoritas Jasa Keuangan. Accounting Firms/Public Accountants at the Financial Services
Authority.
• Legalitas perjanjian kerja telah di-review oleh Grup Hukum. • The legality of the employment agreement has been reviewed by
the Law Group.
• Ruang lingkup audit telah sesuai dengan peraturan dari Otoritas • The scope of the audit has complied with the regulations of the
Jasa Keuangan. Financial Services Authority.
• KAP dalam melakukan audit telah sesuai dengan standar • KAP in conducting audits has complied with the professional
profesional akuntan publik. standards of public accountants.
• Komunikasi antara Otoritas Jakarta Keuangan dengan KAP berjalan • Communication between the Jakarta Financial Authority and KAP
dengan baik. went well.

Periode Kantor Akuntan Publik dan Akuntan Publik Period of Public Accounting Firm and Public Accountant

Peraturan Otoritas Jasa Keuangan Nomor 13 /POJK.03/2017 Tentang Financial Services Authority Regulation Number 13/POJK.03/2017
Penggunaan Jasa Akuntan Publik Dan Kantor Akuntan Publik Dalam concerning the Use of Public Accountants and Public Accounting Firms
Kegiatan Jasa Keuangan, Sesuai peraturan PBI 3/22/PBI/2001 tentang in Financial Services Activities, in accordance with PBI regulation 3/22/
Transparansi Kondisi Keuangan Bank, penunjukkan KAP yang sama hanya PBI/2001 concerning Transparency of Bank Financial Conditions,
bisa dilakukan selama lima tahun berturut-turut kecuali jika memenuhi the appointment of the same KAP can only be done as long as five
kondisi tertentu dan dilaksanakan atas persetujuan Bank Indonesia. consecutive years unless certain conditions are met and executed with
the approval of Bank Indonesia.

Berikut adalah Kantor Akuntan Publik yang melakukan audit Laporan The following are the Public Accounting Firms that have audited Bank
Keuangan Bank DKI selama 5 tahun terakhir : DKI's Financial Statements for the last 5 years:

Kantor Akuntan Publik 5 Tahun Terakhir

Public Accounting Firm for the Last 5 Years
Tahun Kantor Akuntan Publik Nama Akuntan (Perorangan)
Year Public Accounting Firm Accountant Name (Individual)

2021 Amir Abadi Jusuf, Aryanto, Mawar & Rekan (member of RSM Network) Dedy Sukrisnadi

2020 Amir Abadi Jusuf, Aryanto, Mawar & Rekan (member of RSM Network) Dedy Sukrisnadi

2019 Amir Abadi Jusuf, Aryanto, Mawar & Rekan (member of RSM Network) Dedy Sukrisnadi

2018 Amir Abadi Jusuf, Aryanto, Mawar & Rekan (member of RSM Network) Dedy Sukrisnadi

2017 Purwantono, Suherman dan Surja (Ernst & Young) Danil Setiadi Handaja

680 Laporan Tahunan Annual Report PT Bank DKI 2021

Tata Kelola Perusahaan Audit Internal Dan Audit Eksternal Audit Eksternal
Good Corporate Govermance Internal Audit And External Audit External Audit
 Analisis & Pembahasan Management Atas Kinerja Tata Kelola Perusahaan
Management Discussion & Analysis on Performance Good Corporate Governance

Total biaya Audit Umum Laporan Audit Umum Laporan Keuangan The total cost of the General Audit General Audit Report of Bank DKI
Bank DKI tahun buku yang berakhir per 31 Desember 2021 adalah Financial Statements for the financial year ending 31 December 2021
sebesar Rp1.98 Miliar yang meliputi audit atas Neraca, Laporan Laba is Rp1.98 billion which includes an audit of the Balance Sheet, Income
Rugi, Laporan Perubahan Ekuitas serta Laporan Arus Kas untuk tahun Statement, Changes in Equity Report and Cash Flow Statement for the
buku yang berakhir per tanggal tersebut, dan untuk menyatakan financial year ending as of that date, and to express an opinion regarding
pendapat mengenai kewajaran penyajian posisi keuangan, hasil usaha, the fairness of the presentation of the financial position, results of
perubahan ekuitas dan arus kas perusahaan. Audit dilaksanakan operations, changes in equity and cash flows of the company. The audit
berdasarkan standar auditing yang ditetapkan Institut Akuntan Publik is carried out based on the auditing standards set by the Indonesian
Indonesia (IAPI) dan Standar Profesional Akuntan Publik (SPAP). Institute of Certified Public Accountants (IAPI) and the Professional
Standards of Public Accountants (SPAP).

Selama tahun 2021 Kantor Akuntan Publik Amir Abadi Jusuf, Aryanto, Throuoghout 2021 the Public Accounting Firm of Amir Abadi Jusuf,
Mawar & Rekan tidak memberikan jasa lain kepada Bank DKI selain jasa Aryanto, Mawar & Rekan does not provide other services to Bank
audit, sehingga tidak terjadi benturan kepentingan dalam pelaksanaan DKI other than audit services, so there is no conflict of interest in the
proses audit. implementation of the audit process.

Kantor Akuntan Publik Amir Abadi Jusuf, Aryanto, Mawar & Rekan juga The Public Accounting Firm of Amir Abadi Jusuf, Aryanto, Mawar &
melaksanakan audit kepatuhan dan pengendalian intern dalam kerangka Rekan also carries out compliance audits and internal control within
audit umum, dengan melakukan pengujian dan melaporkan mengenai the general audit framework, by testing and reporting on Bank DKI's
kepatuhan Bank DKI terhadap peraturan, hukum dan perundang- compliance with regulations, laws and regulations as well as internal
undangan serta pengendalian intern sesuai dengan Pernyataan Standar control in accordance with the Statement of Auditing Standards ( PSA)
Auditing (PSA) No.62. No. 62.

Mekanisme Pelaksanaan Pekerjaan Audit Audit Implementation Mechanism

Audit dilaksanakan berdasarkan standar auditing yang ditetapkan The audit is carried out based on auditing standards set by the Indonesian
Ikatan Akuntan Indonesia (IAI) dan Badan Pemeriksa Keuangan (BPK) Institute of Accountants (IAI) and the Supreme Audit Agency (BPK) and
serta memperhatikan semua ketentuan BAPEPAM tentang bentuk dan takes into account all provisions of BAPEPAM regarding the form and
susunan Laporan Keuangan. structure of Financial Statements.

Agar proses audit sesuai dengan Standar Profesional Akuntan serta In order to ensure that the audit process is in accordance with the
perjanjian kerja dan ruang lingkup audit yang telah ditetapkan dan Professional Standards of Accountants as well as the work agreement
selesai sesuai dengan target waktu yang telah ditetapkan, secara and scope of the audit that has been determined and completed in
rutin dilakukan pertemuan-pertemuan yang membahas beberapa accordance with the set target time, regular meetings are held to discuss
permasalahan penting yang signifikan. several significant issues.

Bank DKI selalu berupaya meningkatkan komunikasi antara Kantor Bank DKI always strives to improve communication between the Public
Akuntan Publik, Komite Audit dan Manajemen Bank DKI untuk dapat Accountant Office, the Audit Committee and Bank DKI Management in
meminimalisir kendala-kendala yang terjadi selama proses audit. order to minimize the obstacles that occur during the audit process. KAP
KAP Amir Abadi Jusuf, Aryanto, Mawar & Rekan telah melaksanakan Amir Abadi Jusuf, Aryanto, Mawar & Rekan has carried out its obligations
kewajibannya secara profesional sesuai ruang lingkup dalam Perjanjian professionally according to the scope of the Cooperation Agreement,
Kerja Sama, berdasarkan standar auditing yang ditetapkan Institut based on auditing standards set by the Indonesian Institute of Certified
Akuntan Publik Indonesia (IAPI) dan Standar Profesional Akuntan Publik Public Accountants (IAPI) and Professional Standards for Public
(SPAP), memperhatikan semua ketentuan tentang bentuk dan susunan Accountants (SPAP), paying attention to all provisions regarding the
Laporan Keuangan, serta sesuai dengan peraturan perundang-undangan form and composition of the Financial Statements, and in accordance
yang berlaku. with the prevailing laws and regulations.

Laporan Tahunan Annual Report PT Bank DKI 2021 681

Tata Kelola Perusahaan Audit Internal Dan Audit Eksternal Audit Eksternal
Good Corporate Govermance Internal Audit And External Audit External Audit
 Laporan Dewan Komisaris & Direksi
Financial & Key Performance Highligts Board of Commissioners Report & Directors Report

Bank telah menyampaikan laporan hasil audit yang dilakukan audit The Bank has submitted a report on the results of the audit conducted as
serta Management Letter No. 3630419/DSN/1113 tanggal 26 April well as Management Letter No. 3630419/DSN/1113 dated April 26, 2019
2019 kepada Otoritas Jasa Keuangan sesuai Surat No.13/DIR/GAI/ to the Financial Services Authority in accordance with Letter No.13/DIR/
IV/2019. Selain itu juga wajib memenuhi ketentuan kerahasiaan Bank GAI/IV/2019. In addition, it is also required to comply with the provisions
sebagaimana diatur dalam Undang-Undang No. 7 Tahun 1992 tentang of Bank secrecy as regulated in Law no. 7 of 1992 concerning Banking as
Perbankan sebagaimana telah diubah dengan Undang-Undang No. 10 amended by Law no. 10 of 1998.
Tahun 1998.

Hasil audit dan poin yang tertuang dalam Management Letter The audit results and points contained in Management Letter
No.3630419/DSN/1113 tanggal 26 April 2019 merupakan hasil No.3630419/DSN/1113 dated April 26, 2019 are the results of an
pemeriksaan oleh KAP Amir Abadi Jusuf, Aryanto, Mawar & Rekan untuk examination by KAP Amir Abadi Jusuf, Aryanto, Mawar & Partners for
tahun 2018, menggambarkan kondisi dan permasalahan Bank yang 2018, describing the Bank's significant conditions and problems, and
signifikan, serta telah disampaikan kepada OJK secara tepat waktu. have been submitted to OJK in a timely manner.

Berdasarkan ketentuan Otoritas Jasa Keuangan tentang transparansi Based on the provisions of the Financial Services Authority regarding the
kondisi keuangan Bank, pelaksanaan audit atas Laporan Keuangan Bank transparency of the Bank's financial condition, the audit of Bank DKI's
DKI untuk tahun buku 2021 telah sesuai dengan Standar Profesional Financial Statements for the 2018 financial year is in accordance with
Akuntan Publik, serta perjanjian kerja dan ruang lingkup audit yang telah the Professional Standards of Public Accountants, as well as the work
ditetapkan. agreement and audit scope that have been determined.

682 Laporan Tahunan Annual Report PT Bank DKI 2021