Pembobolan Rekening oleh Bank Mega Hilangnya sejumlah deposito milik PT. Elnusa Dan perbandingan dengan Basel II Good Corporate Governance – Ibu Shafrani Dizar, SE, Ak, MM. Holla! Siti Sumarni Fiqih Dharmansyah Andrea Ginting Mego Refonando Rizky Yodi Subagas 023162009 023162008 023162024 023162031 023162035 01 02 Knonologi Kasus Analisa 03 04 Penggabungan Basel II Kesimpulan 01 KRONOLOGI KASUS PT. Elnusa Tbk, telah mendepositokan dananya sebesar Rp. 161 milliar pada tanggal 7 September 2009 di Bank Mega KCP Bekasi, Dana tersebut, menurut deposito berjangka tidak seperti yang diklaim oleh pihak Bank Mega yaitu deposito on call. Pada tanggal 19 April 2011, pihak Elnusa mendatang Bank Mega untuk mencairkan deposito tersebut. Namun pihak Bank mengatakan bahwa dana tersebut sudah tidak ada karena telah dicairkan. Pihak Elnusa mengaku bahwa, pihaknya hanya pernah mencairkan dana deposito satu kali sebesar Rp. 50milliar pada tanggal 5 Maret 2010. Seharusnya dana deposito yang masih tersisa adalah Rp. 111milliar. 02 ANALISA KASUS Dalam kasus PT. Elnusa dicurigai terjadi pembobolan dana deposito yang di simpan di Bank Mega KCP Bekasi dan deposito PT Elnusa yang disimpan di Bank Mega telah raib. Pihak Elnusa mendatangi Bank Mega untuk mencairkan dana deposito, tetapi pihak Bank menginformasikan bahwa dana tersebut suda tidak ada karena telah dicairkan. Fraud dicurigai terjadi pada dana deposito PT. Elnusa sebesar Rp. 111milliar yang telah raib yang disimpan di Bank Mega. Bahwa berdasarkan Peraturan Bank Indonesia Nomor 5/8/PBI/2003 tentang Penerapan Manajemen Risiko Bagi Bank Umum sebagaimana telah diubah dengan Peraturan Bank Indonesia No. 11/25/PBI/2009 yang berbunyi: Bank Wajib menerapkan fungsi audit intern secara efektif dengan berpedoman pada peryaratan dan tata cara sebagaimana diatur dalam ketentuan bank Indonesia tetang penugasan direktur kepatuhan dan penerapan standar pelaksana fungsi audit intern Bank Umum; (i) Dalam rangka pelaksanaan fungsi audit intern secara efektif, Bank membentuk Satuan Kerja Audit Intern yang independen terhadap satuan kerja operasional; (ii) Satuan Kerja Audit Intern sebagaimana dimaksud pada ayat (2) wajib menyusun dan mengkinikan pedoman kerja, system dan prosedur, sebagaimana diatur dalam ketentuan Bank Indonesia tentang Penugasan Direktur Kepatuhan (Compliance Director) dan Penerapan Standar Fungsi Intern Bank Umum. (iii) Pilar Basel II Pilar kedua Pilar ini menangani tanggapan pengawasan terhadap pilar pertama yang memberikan tindak lanjut bagi pengawasan. Pilar ini juga memberikan suatu kerangka kerja untuk menangani semua risiko lain yang mungkin dihadapi bank, seperti risiko sistemik, risiko pensiun, risiko konsentrasi, risiko strategik, risiko reputasi, risiko likuiditas, serta risiko hukum, yang digabungkan menjadi risiko residu. Menurut kelompok kami, kasus penggelapan dana bank Mega ini berkaitan dengan Basel II mengadopsi pilar II karena merupakan tindak lanjut dari Pilar I yaitu tentang pengawasan untuk menangani semua risiko yang kemungkinan terjadi dan dihadapi oleh perbankan seperti yang terjadi dalam kasus ini. 04 Kesimpulan Dari pembahasan diatas dapat dipahami kasus atau permasalahan antara PT Elnusa Tbk dengan Bank Mega Tbk seharusnya tidak terjadi apabila fungsi kepatuhan dan fungsi internal audit berjalan dengan baikyang merupakan tanggung jawab dari dewan direksi khususnya direksi yang bertanggung jawab atas kepatuhan bank dan senior manajemen THANK YOU The slide title goes here! Do you know what helps you make your point clear? Lists like this: ● ● ● Because they’re simple You can organize your ideas clearly And because you’ll never forget to buy milk! And the most important thing: the audience won’t miss the point of your presentation This is a great headline This is the subtitle that makes it comprehensible Sometimes, reviewing concepts is a good idea Ceremony Video Decoration Honeymoon Catering Entertainment Maybe you need to divide the content Mercury Venus Mercury is the closest planet to the Sun and the smallest one in the Solar System—it’s only a bit larger than our Moon. The planet’s name has nothing to do with the liquid metal since it was named after the Roman messenger god, Mercury. Venus has a beautiful name and is the second planet from the Sun. It’s terribly hot—even hotter than Mercury—and its atmosphere is extremely poisonous. It’s the second-brightest natural object in the night sky after the Moon You could use three columns, why not? Mars Venus Saturn Despite being red, Mars is a cold place, not hot. It’s full of iron oxide dust, which gives the planet its reddish cast Venus has a beautiful name and is the second planet from the Sun. It’s terribly hot, even hotter than Mercury Yes, this is the ringed one. It’s a gas giant, composed mostly of hydrogen and helium A picture always reinforces the concept Images reveal large amounts of data, so remember: use an image instead of long texts A picture is worth a thousand words Option 1 Option 2 Starters Starters Salt & Pepper Squid Mercury is the closest planet to the Sun and the smallest one in the Solar Salt & Pepper Squid Mercury is the closest planet to the Sun and the smallest one in the Solar Vegetarian Tart Venus has a beautiful name, but it’s terribly hot, even hotter than Mercury Vegetarian Tart Venus has a beautiful name, but it’s terribly hot, even hotter than Mercury Mains Mains Crispy Salmon Jupiter is a gas giant and the biggest planet in our Solar System Crispy Salmon Jupiter is a gas giant and the biggest planet in our Solar System Vegetarian Ravioli Saturn is the ringed one. It’s a gas giant, composed mostly of hydrogen and helium Vegetarian Ravioli Saturn is the ringed one. It’s a gas giant, composed mostly of hydrogen and helium Desserts Desserts Despite being red, Mars is a cold place, not hot. It’s full of iron oxide dust Despite being red, Mars is a cold place, not hot. It’s full of iron oxide dust Our choice! Describe here what you would recommend to the attendees 03 Organization This is the subtitle that makes it comprehensible This is a map The honeymoon 14,112 Big numbers catch your audience’s attention 333,000.00 earths is the Sun’s mass 24h 37m 23s is Jupiter’s rotation period 386,000 km is the distance between the Earth and the Moon If you want to modify this graph, click on it, follow the link, change the data and replace it A timeline always works fine 16:00 18:00 19:00 20:00 21:00 23:00 00:00 This is the seating arrangement This is the subtitle that makes it comprehensible main table Table 1 John Doe Jess Doe Alice Doe Petra Doe 1 2 3 Table 2 Mark Jones Tess Jones Alice Earth Ray Powell 4 Table 3 Paul Banks Kari Banks Anna Banks Charles Banks Table 3 John Smith Lisa Parker Martha Law James Law Bridal time! Mercury Mars Jupiter Mercury is the closest planet to the Sun and the smallest one in the Solar System. It’s only a bit larger than our Moon Despite being red, Mars is a cold place, not hot. It’s full of iron oxide dust, which gives the planet its reddish It’s a gas giant and the biggest planet in our Solar System. Jupiter is the fourthbrightest object in the sky Budget $8,986 $5,982 $6,888 $5,000 $7,100 $1,500 $2,988 Infographics make your idea understandable... Celebration costs Mercury is the closest planet to the Sun and the smallest one in the Solar System Honeymoon costs Venus has a beautiful name, but it’s terribly hot. Its atmosphere is very poisonous Design costs Saturn is the ringed planet. It’s a gas giant, composed mostly of hydrogen and helium ...and the same goes for tables MASS DIAMETER SURFACE GRAVITY MERCURY 0,06 0,38 0,38 MARS 0,11 0,54 0,66 SATURN 95,2 9,4 1,16 Perhaps you need more details Mercury is the closest planet to the Sun Saturn is the ringed planet Venus has a beautiful name, but it’s very hot Despite being red, Mars is a cold place, not hot Thanks! 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