Oleh:
Ni Made Devi Purwaningsih
(26/ 2115654075)
KELAS C
PROGRAM STUDI D4 AKUNTANSI PERPAJAKAN
POLITEKNIK NEGERI BALI
JIMBARAN
2022
1.1 Definisi PT. Bank Tabungan Negara (Persero) Tbk
Bank Tabungan Negara atau BTN adalah Badan Usaha Milik Negara Indonesia yang
berbenntuk perseroan terbatas yang bergerak di bidang jasa keuangan perbankan. Sejak
tahun 2021, bank ini dipimpin oleh Haru Koesmahargyo sebagai direktur utama.
Aset Assets
Kas 1,244,075 1,429,426 Cash
Giro pada bank indonesia 10,269,775 11,107,672 Current accounts with bank
Indonesia
Giro pada bank lain Current accounts with other
banks
Giro pada bank lain pihak 1,706,014 2,995,233 Current accounts with other
ketiga banks third parties
Giro pada bank lain pihak 1,369,512 221,896 Current accounts with other
berelasi banks related parties
Cadangan kerugian ( 1,718 ) ( 1,808 ) Allowance for impairment
penurunan nilai pada giro losses for current accounts
pada bank lain with other bank
Penempatan pada bank Placements with bank
indonesia dan bank lain Indonesia and other banks
Penempatan pada bank 20,032,606 19,830,096 Placements with bank
indonesia dan bank lain Indonesia and other banks
pihak ketiga third parties
Penempatan pada bank 337 337 Placements with bank
indonesia dan bank lain Indonesia and other banks
pihak berelasi related parties
Efek-efek yang Marketable securities
diperdagangkan
Efek-efek yang 934,431 1,123,406 Marketable securities third
diperdagangkan pihak parties
ketiga
Efek-efek yang 1,527,648 2,082,560 Marketable securities
diperdagangkan pihak related parties
berelasi
Cadangan kerugian ( 104,000 ) ( 2,000 ) Allowance for impairment
penurunan nilai pada losses for marketable
efek-efek yang securities
diperdagangkan
Efek yang dibeli dengan janji 6,278,643 954,955 Securities purchased under
dijual kembali agreement to resale
Tagihan akseptasi Acceptance receivables
Tagihan akseptasi pihak 128,624 196,071 Acceptance receivables
berelasi related parties
Cadangan kerugian ( 68 ) ( 1,393 ) Allowance for impairment
penurunan nilai pada losses for acceptance
tagihan akseptasi receivables
Tagihan derivatif Derivative receivables
Tagihan derivatif pihak 61,098 70,386 Derivative receivables third
ketiga parties
Pinjaman yang diberikan Loans
Pinjaman yang diberikan 225,751,920 217,711,277 Loans third parties
pihak ketiga
Pinjaman yang diberikan 17,175,898 17,340,839 Loans related parties
pihak berelasi
Cadangan kerugian ( 11,991,777 ) ( 12,151,936 ) Allowance for impairment
penurunan nilai pada losses for loans
pinjaman yang diberikan
Piutang murabahah Murabahah receivables
Piutang murabahah pihak 19,680,964 17,644,308 Murabahah receivables
ketiga third parties
Piutang murabahah pihak 27,842 1,424 Murabahah receivables
berelasi related parties
Cadangan kerugian ( 83,637 ) ( 78,747 ) Allowance for impairment
penurunan nilai pada losses for murabahah
piutang murabahah receivables
Piutang istishna Istishna receivables
Piutang istishna pihak 2,370,753 2,291,259 Istishna receivables third
ketiga parties
Piutang istishna pihak 1,005 1,452 Istishna receivables related
berelasi parties
Cadangan kerugian ( 30,118 ) ( 25,826 ) Allowance for impairment
penurunan nilai pada losses for istishna
piutang istishna receivables
Pinjaman qardh Qardh funds
Pinjaman qardh pihak 8,326 14,925 Qardh funds third parties
ketiga
Pinjaman qardh pihak 11 164 Qardh funds related parties
berelasi
Cadangan kerugian ( 242 ) ( 4,418 ) Allowance for impairment
penurunan nilai pada losses for qardh funds
pinjaman qardh
Pembiayaan mudharabah Mudharabah financing
Pembiayaan mudharabah 552,067 233,654 Mudharabah financing third
pihak ketiga parties
Cadangan kerugian ( 191,162 ) ( 81,571 ) Allowance for impairment
penurunan nilai pada losses for mudharabah
pembiayaan mudharabah financing
Pembiayaan musyarakah Musyarakah financing
Pembiayaan musyarakah 4,706,658 4,874,861 Musyarakah financing third
pihak ketiga parties
Pembiayaan musyarakah 1,581 Musyarakah financing
pihak berelasi related parties
Cadangan kerugian ( 1,052,597 ) ( 718,445 ) Allowance for impairment
penurunan nilai pada losses for musyarakah
pembiayaan musyarakah financing
Obligasi pemerintah 46,053,384 56,287,751 Government bonds
Biaya dibayar dimuka 603,027 386,848 Prepaid expenses
Pajak dibayar dimuka 402,428 402,428 Prepaid taxes
Aset pajak tangguhan 2,136,616 1,972,393 Deferred tax assets
Aset tetap 5,664,822 5,818,445 Property and equipment
Agunan yang diambil alih 77,591 77,591 Foreclosed assets
Aset lainnya 12,743,218 9,202,893 Other assets
Jumlah aset 368,055,555 361,208,406 Total assets
Liabilitas, dana syirkah Liabilities, temporary syirkah
temporer dan ekuitas funds and equity
Liabilitas Liabilities
Liabilitas segera 6,398,368 4,721,001 Obligations due
immediately
Bagi hasil yang belum 35,385 44,275 Undistributed profit sharing
dibagikan
Simpanan nasabah Customers Deposits
Giro Current accounts
Giro pihak ketiga 12,836,674 16,546,465 Current accounts
third parties
Giro pihak berelasi 55,291,541 52,054,300 Current accounts
related parties
Giro wadiah Wadiah demand
deposits
Giro wadiah pihak 1,080,178 946,930 Wadiah demand
ketiga deposits third parties
Giro wadiah pihak 3,757,737 2,138,165 Wadiah demand
berelasi deposits related
parties
Tabungan Savings
Tabungan pihak 42,665,263 38,279,792 Savings third parties
ketiga
Tabungan pihak 250,004 420,345 Savings related
berelasi parties
Tabungan wadiah Wadiah savings
Tabungan wadiah 1,120,889 903,998 Wadiah savings third
pihak ketiga parties
Tabungan wadiah 1,077 1,211 Wadiah savings
pihak berelasi related parties
Deposito berjangka Time deposits
Deposito berjangka 53,056,336 60,918,288 Time deposits third
pihak ketiga parties
Deposito berjangka 99,187,946 86,940,320 Time deposits
pihak berelasi related parties
Simpanan dari bank lain 31,671 29,880 Other banks deposits
Liabilitas derivatif Derivative payables
Liabilitas derivatif pihak 7,640 22,787 Derivative payables
ketiga third parties
Liabilitas akseptasi 128,624 196,071 Acceptance payables
Pinjaman yang diterima Borrowings
Pinjaman yang diterima 6,799,623 6,798,082 Borrowings third parties
pihak ketiga
Pinjaman yang diterima 15,149,123 17,009,056 Borrowings related
pihak berelasi parties
Efek yang diterbitkan Securities issued
Obligasi 12,360,565 15,810,466 Bonds
Pendapatan ditangguhkan 156,867 196,318 Deferred income
Estimasi kerugian 7,336 6,489 Estimated losses on
komitmen dan kontinjensi commitments and
contingencies
Beban akrual 2,258,924 955,195 Accrued expenses
Liabilitas lainnya 4,820,976 5,370,813 Other liabilities
Kewajiban imbalan pasca 833,527 871,463 post-employment benefit
kerja obligations
Pinjaman subordinasi Subordinated loans
Pinjaman subordinasi 4,276,483 4,194,554 Subordinated loans third
pihak ketiga parties
Pinjaman subordinasi 2,999,965 5,999,878 Subordinated loans
pihak berelasi related parties
Jumlah liabilitas 325,512,722 321,376,142 Total liabilities
Dana syirkah temporer Temporary syirkah funds
Bukan bank Non-banks
Giro mudharabah Mudharabah current
account
Giro mudharabah 293,554 341,683 Mudharabah current
pihak ketiga account third parties
Giro berjangka 24,022 17,003 Mudharabah current
mudharabah pihak account related
berelasi parties
Tabungan Mudharabah saving
mudharabah deposits
Tabungan 3,122,088 2,683,283 Mudharabah saving
mudharabah pihak deposits third parties
ketiga
Tabungan 525,131 430,860 Mudharabah saving
mudharabah pihak deposits related
berelasi parties
Deposito berjangka Mudharabah time
mudharabah deposits
Deposito berjangka 9,139,358 11,022,780 Mudharabah time
mudharabah pihak deposits third parties
ketiga
Deposito berjangka 8,855,068 5,345,495 Mudharabah time
mudharabah pihak deposits related
berelasi parties
Bank Bank
Giro mudharabah 46 176 Mudharabah current
account
Tabungan mudharabah 1,236 2,139 Mudharabah saving
(ummat) deposits (ummat)
Deposito berjangka 7,000 1,000 Mudharabah time
mudharabah deposits
Jumlah dana syirkah 21,967,503 19,844,419 Total temporary syirkah
temporer funds
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 5,295,000 5,295,000 Common stocks
Tambahan modal 2,054,454 2,054,454 Additional paid-in capital
disetor
Cadangan revaluasi 3,307,991 3,307,991 Revaluation reserves
Cadangan perubahan 92,549 1,100,019 Reserve for changes in
nilai wajar aset fair value of
keuangan tersedia available-for-sale
untuk dijual financial assets
Cadangan lindung nilai 5,598 ( 1,239 ) Reserve of cash flow
arus kas hedges
Cadangan pengukuran ( 458,952 ) ( 531,674 ) Reserve of
kembali program remeasurements of
imbalan pasti defined benefit plans
Saldo laba (akumulasi Retained earnings
kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan retained earnings
penggunaanya
Cadangan umum 7,766,080 6,163,722 General and
dan wajib legal reserves
Cadangan 840,476 840,476 Specific reserves
khusus
Saldo laba yang 1,672,134 1,759,096 Unappropriated
belum ditentukan retained earnings
penggunaannya
Jumlah ekuitas yang 20,575,330 19,987,845 Total equity attributable
diatribusikan kepada to equity owners of
pemilik entitas induk parent entity
Jumlah ekuitas 20,575,330 19,987,845 Total equity
Jumlah liabilitas, dana syirkah 368,055,555 361,208,406 Total liabilities, temporary
temporer dan ekuitas syirkah funds and equity
Laporan laba rugi dan Statement of profit or
penghasilan
komprehensif lain loss and other
comprehensive
income