Peranan manajemen risiko semakin penting karena bank dan pengawas bank di seluruh dunia semakin menyadari bahwa praktek manajemen risiko yang baik memegang peranan penting bagi keberhasilan bank dan juga sistem perbankan secara keseluruhan. Untuk itu Bank Muamalat menerapkan manajemen risiko dengan membentuk Satuan Kerja Manajemen Risiko yang mengelola risiko pembiayaan, risiko operasional, risiko pasar, risiko likuiditas, risiko stratejik, risiko hukum, risiko reputasi dan risiko kepatuhan. Proses pengelolaan manajemen risiko Bank Muamalat dilakukan melalui identifikasi, pengukuran, pemantauan dan pengendalian terhadap risiko sebagaimana di atas.

 

Pelaksanaan proses identifikasi risiko dilakukan dengan analisis karakteristik risiko yang melekat pada produk dan kegiatan usaha bank. Sedangkan untuk pengukuran risiko, Bank Muamalat melakukan evaluasi secara berkala terhadap kesesuaian asumsi, sumber data, dan prosedur yang digunakan untuk mengukur risiko dan penyempurnaan terhadap sistem pengukuran risiko apabila terdapat perubahan kegiatan usaha, produk, transaksi dan faktor risiko yang bersifat material pada Perseroan. Pemantauan risiko dilakukan dengan evaluasi terhadap eksposur risiko dan penyempurnaan proses pelaporan apabila terdapat perubahan kegiatan usaha, produk, transaksi, faktor risiko, teknologi informasi, dan sistem informasi manajemen risiko yang bersifat material.

 

Dengan ditetapkannya struktur organisasi Bank Muamalat yang baru pada Oktober 2010, fungsi dan proses manajemen risiko dijalankan oleh Divisi Manajemen Risiko yang berada dibawah supervisi Direktur Kepatuhan dan Manajemen Risiko. Penyusunan struktur organisasi dilakukan dengan pendekatan jenis risiko yang ditangani (risk handled approach). Sebagaimana diketahui Bank Indonesia mempersyaratkan bank-bank di Indonesia untuk melakukan proses manajemen dengan 8 jenis risiko, yakni : risiko pembiayaan, risiko pasar, risiko likuiditas, risiko operasional, risiko strategis, risiko hukum, risiko reputasi, dan risiko kepatuhan. Sehubungan dengan hal tersebut, maka departemen yang ada dibawah Divisi Manajemen Risiko, adalah sebagai berikut :

 

1.

Financing Risk Management Department, melakukan proses manajemen risiko pembiayaan

 

2.

Risk Profile Reporting & Monitoring Department, membuat laporan profil risiko, memonitor profil risiko, mengevaluasi, serta mengusulkan alat ukur dan prosedur manajemen risiko

 

 

3.

Market & Liquidity Risk Management Department, menjalankan proses manajemen risiko pasar dan likuiditas

 

4.

Operational & Other Risks Management Department, melaksanakan proses manajemen risiko operasional dan mengawasi risiko strategis, hukum, dan kepatuhan

 

 

 

Pengelolaan Risiko Pembiayaan

 

Risiko pembiayaan sering didefinisikan sebagai risiko kerugian akibat kegagalan atau ketidakmampuan nasabah pembiayaan untuk memenuhi kewajibannya sesuai akad atau perjanjian yang telah ditetapkan antara Bank Muamalat dengan nasabah pembiayaan. Struktur aset bank memiliki karakteristik bahwa sebagian besar aset bank tertanam dalam bentuk pembiayaan yang merupakan bisnis utama bank. Dengan demikian, setiap penyaluran pembiayaan mengandung risiko inherent yaitu risiko pembiayaan, sehingga pengelolaan risiko pembiayaan mendapatkan perhatian yang lebih dibandingkan risiko lain. Hal ini tercermin dalam pengembangan struktur organisasi dan peran yang dijalankan oleh Financing Risk Management Department yang menjadi pelaksana proses manajemen risiko pembiayaan. Bank Muamalat menetapkan departemen ini ada di setiap cabang, area, dan di kantor pusat.

 

Salah satu tugas utama Financing Risk Management Department adalah melaksanakan fungsi independen financing risk assessment dan bertindak sebagai independen financing risk assessor dalam pengajuan pembiayaan. Tugas ini dilaksanakan oleh Financing Risk Officer (FRO) untuk level officer dan Financing Risk Staff (FRS) untuk level clerical. Keduanya dapat berkedudukan di kantor pusat, cabang, atau area, dan bertanggung jawab kepada Kepala Divisi Manajemen Risiko . Sedangkan Financing Risk Monitoring Officer (FRMO) bertugas untuk memperbaharui dan mengawasi pembiayaan agar sesuai dengan Muamalat Industrial Code dan Ketentuan Bank Indonesia.

 

Setiap pengajuan pembiayaan, exposure baru atau tambahan, wajib melewati risk assessment untuk mengukur dan menilai risiko yang timbul dari penyaluran pembiayaan oleh Bank Muamalat kepada nasabah. Risk assessment dilaksanakan sebelum pengajuan pembiayaan diputuskan oleh Komite Pembiayaan sesuai dengan batas kewenangannya. Tujuannya adalah untuk mengendalikan risiko pembiayaan, melakukan penyebaran risiko portofolio, menerapkan asas-asas pembiayaan yang sehat dan prinsip kehati-hatian, meningkatkan efesiensi dan efektivitas pengelolaan risiko, pemenuhan kebutuhan pembiayaan sesuai syariah, serta menerapkan mitigasi dalam bentuk persyaratan pembiayaan pada risiko yang teridentifikasi.

 

 

Pengelolaan Risiko Operasional

 

Risiko operasional merupakan risiko kerugian yang diakibatkan oleh kegagalan atau tidak memadainya proses internal, manusia dan sistem, atau sebagai akibat dari kejadian eksternal. Manajemen risiko operasional Bank Muamalat dilakukan sesuai ketentuan PBI Nomor 5/8/PBI/2003 tentang Implementasi Manajemen Risiko untuk Bank Umum.

 

 

Operational & Other Risks Management Department

 

Manajemen risiko operasional untuk mengelola potensi risiko operasional yang kemungkinan dapat timbul, sehingga menyebabkan kerugian bank. Salah satu tugas utama dari Operational & Other Risks Management Department adalah memastikan fungsi independen operational risk assessment telah berjalan efektif oleh operational risk officer pada Divisi Manajemen Risiko. Selain itu, departemen ini bertugas memberikan risk opinion terhadap segenap operational risk, reputation risk maupun strategic risk yang dihadapi bank secara keseluruhan sehubungan dengan pelaksanaan aktivitas bank.

 

Pengidentifikasian dan pengukuran risiko operasional dilakukan oleh resident auditor yang ada di cabang seluruh Indonesia. Temuan pemeriksaan yang dilaporkan dengan menggunakan media Lembar Kerja Pencatatan Penyimpangan dan Transaksi Berisiko (LKPPTB).

 

Pelaporan risiko operasional dilakukan oleh Operational & Other Risks Management Department, melalui pelaporan manajemen risiko triwulanan kepada Bank Indonesia dan bulanan untuk keperluan internal.

 

Sedangkan untuk pengendalian risiko operasional dilakukan oleh seluruh Operation Manager dan Divisi Operasi Nasional. Pada dasarnya setiap karyawan bertanggung jawab meminimalisir kemungkinan terjadinya risiko dalam setiap aktivitas operasional.

 

Bank Muamalat berkomitmen penuh untuk senantiasa meningkatkan kemampuan pengelolaan risiko operasional secara profesional dan konsisten.

 

 

Pengelolaan Risiko Pasar dan Risiko Likuiditas

 

Market & Liquidity Risk Management Department menangani manajemen risiko yang berkaitan risiko likuiditas dan risiko pasar. Dalam hal ini Market & Liquidity Risk Management Department memonitor aktivitas harian yang dilaksanakan Divisi Tresuri serta melakukan sosialisasi kepada unit pengelola risiko (risk taking unit) yang terkait dalam rangka penyamaan persepsi tentang budaya risiko pasar, risiko likuiditas, serta ketentuan lainnya.

 

Seiring dengan kebutuhan pengelolaan risiko pasar dan likuiditas dalam rangka pemenuhan kebutuhan laporan internal manajemen dan eksternal kepada Bank Indonesia, maka tahap awal fokus pekerjaan selama tahun 2010 adalah penyempurnaan laporan profil risiko pasar dan likuiditas.

 

Proses sebagian besar berhubungan dengan pembangunan database untuk pengukuran parameter profil risiko pasar dan likuiditas sebagai berikut :

 

1. Pengumpulan data historis dan terkini untuk harga pasar harian Surat Berharga Syariah Negara (SBSN), Sukuk Ritel dan Korporat yang dimiliki oleh Bank Muamalat
2.

Pengumpulan data historis dan terkini untuk tingkat suku bunga harian Rupiah dan USD, seperti Jakarta Interbank Offered Rate (JIBOR), Singapore Interbank Offered Rate (SIBOR), dan London Interbank Offered Rate (LIBOR)

3. Pengumpulan data historis dan terkini nilai tukar seluruh mata uang asing yang dikelola oleh Divisi Tresuri
4.

Pengumpulan data lain dari Divisi Tresuri dan Divisi Strategi dan Keuangan yang terkait dengan keperluan pengukuran parameter profil risiko pasar dan risiko likuiditas lainnya

 

 

 

Pelaporan Manajemen Risiko Bank Muamalat

 

Pelaporan profil risiko Bank Muamalat dilakukan sesuai dengan ketentuan PBI Nomor 5/ PBI/2003 dan PBI Nomor 11/25/PBI/2009 yang dibuat dan dilaporkan oleh Risk Profile Reporting & Monitoring Department secara triwulan untuk posisi akhir bulan Maret, Juni, September, dan Desember. Seluruh laporan profil risiko telah dilaporkan secara tepat waktu, akurat, dan lengkap dalam 8 jenis risiko yang dihadapi bank, sehingga dapat menjadi dasar dalam pengambilan keputusan oleh manajemen.

 

Divisi Manajemen Risiko beserta divisi terkait telah dan akan terus berupaya melakukan berbagai penyempurnaan metode pengukuran dan penentuan profil risiko secara intensif dan berkesinambungan, sehingga diharapkan dapat lebih aplikatif.

 

Dalam rangka pelaksanaan proses dan sistem manajemen risiko yang efektif sebagaimana dimaksud dalam Peraturan Bank Indonesia (PBI) Nomor 05/8/PBI/2003 (Penerapan Manajemen Risiko bagi Bank Umum) tertuang pada Bab VII tentang organisasi dan fungsi manajemen risiko yang dinyatakan bahwa bank wajib membentuk Komite Manajemen Risiko dan Satuan Kerja Manajemen Risiko. Untuk merespon hal tersebut, maka manajemen membentuk Komite Manajemen Risiko sesuai dengan Surat Keputusan Direksi Nomor 120/ DIR/KPTS/XI/2009 tanggal 30 November 2009. Komite Manajemen Risiko melakukan rapat rutin setiap bulan membahas perkembangan Laporan Profil Risiko dan berbagai isu terkait perbaikan atau penyempurnaan pelaksanaan manajemen risiko berdasarkan hasil evaluasi Laporan Profil Risiko Bank Muamalat.

 

 

Sertifikasi Manajemen Risiko.

 

Untuk mendukung pelaksanaan manajemen risiko bagi kegiatan usaha diperlukan pengurus dan pejabat Bank Muamalat yang memiliki kompetensi dan keahlian dalam bidang manajemen risiko. Peningkatan kompetensi pengurus dan pejabat bank merupakan salah satu upaya untuk meningkatkan kualitas manajemen risiko. Sehubungan dengan itu, pengurus dan pejabat bank umum harus memiliki sertifikat manajemen risiko sesuai dengan peraturan yang dikeluarkan oleh Bank Indonesia tanggal 4 juni 2009. Jumlah karyawan Bank Muamalat selama tahun 2010 yang telah memiliki sertifikat manajemen risiko sesuai Peraturan Bank Indonesia Nomor 11/19/2009, adalah :

 

1. Manajemen risiko tingkat 1 : 296 orang
2. Manajemen risiko tingkat 2 : 97 orang
3. Manajemen risiko tingkat 3 : 2 orang
4. Manajemen risiko tingkat 4 : 26 orang
5. Manajemen risiko tingkat 5 : 4 orang

 

Pengisian jabatan dan pejabat bank disesuaikan dengan kapabilitas sumber daya manusia yang telah memiliki Sertifikat Manajemen Risiko sesuai dengan persyaratan jenjang jabatan sebelum tanggal 3 Agustus 2011. Bank Muamalat akan mengikutsertakan karyawannya pada Uji Kompetensi Manajemen Risiko (UKMR) dan program pemeliharaan/penyegaran pada tahun 2011 adalah sebagai berikut :

 

1. Program pemeliharaan/penyegaran Tingkat 1 : 11 orang
2. Program pemeliharaan/penyegaran Tingkat 2 : 4 orang
3. Program pemeliharaan/penyegaran Tingkat 3 : 2 orang
4. Program pemeliharaan/penyegaran Tingkat 4 : 17 orang

 

 

Penerapan Manajemen Risiko Teknologi Informasi

 

Dalam struktur organisasi, Information Technology Risk Officer berada pada Operational Risk Department dan memiliki tanggung jawab melakukan identifikasi current risks dan potensi risiko yang berkaitan dengan penyelenggaraan teknologi informasi mencakup aspek sesuai yang digariskan dalam Peraturan Bank Indonesia Nomor 9/15/PBI/2007 tanggal 30 November 2007, tentang Pedoman bagi Bank dalam Penerapan dan Pelaksanaan Manajemen Risiko dibidang Teknologi Informasi Secara Terpadu. Dalam pedoman tersebut dicantumkan bagaimana melakukan identifikasi, pengukuran, pemantauan, serta pengendalian dan sistem manajemen risiko terkait dengan perencanaan, pengembangan, pengadaan, dan pengelolaan teknologi informasi yang menjadi satu kesatuan dengan fungsi dan organisasi manajemen risiko pada bank.

 

Menegakkan prinsip Information Technology (IT) Governance agar investasi teknologi informasi dapat memberikan benefit kepada pencapaian bisnis. IT Governance meliputi:

 

Strategic Alignment : IT Strategic Plan harus selaras dengan Business Strategic Plan

Value Delivery : Semua IT Project harus memberikan value kepada bisnis

Risk Management : Memastikan bahwa semua Inherent IT Risk telah dikelola secara baik

Resources Management : Memastikan bahwa semua IT Resources telah dikelola secara baik dan benar

Performance Measurement : Memastikan bahwa IT Performance KPI (Key Performance Indicator) telah dipenuhi secara baik dan benar

 

Melakukan IT Risk Assessment untuk : (1) Mengenali inherent risk maturity level, (2) Risk profile (3) Risk registry masing-masing aspek penyelenggaraan teknologi informasi yang meliputi :

 

Manajemen

Pengembangan dan Pengadaan Sistem

Aktivitas Operasional

Jaringan Komunikasi

Pengamanan Informasi

BCP (Business Continuity Planning)

EUC (End User Computing)

Electronic Banking

Penggunaan Pihak Penyedia Jasa Teknologi Informasi

 

 

The role of risk management is important as banks and bank monitoring bodies anywhere in the world realize how good risk management practices plays an important role in the success of a bank and the banking system as a whole. For this reason, Bank Muamalat applies risk management by establishing Risk Management Task Force. The task force is responsible for managing risks related to financing, operation, market, liquidity, strategic, legal, reputation and compliance. The process of risk management at Bank Muamalat is exercised through identification, appraisal, monitoring and control over risks mentioned above.

 

 

For risk identification process, Bank Muamalat conducts analysis on risk characteristics attached to products and business activities. As for risk appraisal, Bank Muamalat periodically evaluates the accordance of the assumption, sources of data and procedures used to calculate the risks and to improve the risk appraisal system should there be any changes in business activities, products, transactions and risk factors relatd to the materials of the Company. Risk monitoring is done by making evaluation of risk exposures and improvement of disclosure process should there be any changes in business activities, products, transactions, risk factors, information technology and risk management information system related to the Bank’s materials.

 

With the setting up of Bank Muamalat‘s new organizational structure in October 2010, Risk Management Division carries out the functions and process of risk management under the supervision of Compliance and Risk Management Director. The arrangement and drafting of the Company’s structure are done using the risk handled approach. As we all known, Bank Indonesia requires banks operating in Indonesia to conduct management process with eight (8) types of risk: financing, market, liquidity, operation, strategy, legal, reputation and compliance. In relation with this matter, the departments working under Risk Management Division are as follows:

 

 

1.

Financing Risk Management Department, responsible for running financing risk management process

 

2.

Risk Profile Reporting & Monitoring Department, responsible for making risk profile reports, monitoring risk profile, evaluating and making suggestion on appraisal instruments and procedures of risk management

 

3.

Market & Liquidity Risk Management Department, responsible for running the market and liquidity risk management process

 

4.

Operational & Other Risks Management Department, responsible for running operational risk management process and monitoring strategic, legal and compliance risks

 

 

 

Financing Risk Management

 

Financing risk is often defined as loss risk due to failure or inability of debtors to fulfill their obligations as stipulated in the agreement made between Bank Muamalat and the debtors. The structure of the bank assets is that most of the assets are in the form of financing, which is the bank’s main business. This means that each financing effort carries with it the inherent risks, or financing risks. This requires that financing risk management be given more attention compared to other risks. This is mirrored in the development of organizational structure and the roles of Financing Risk Management Department which is responsible for risk management process on financing risk. Bank Muamalat requires the presence of Financing Risk Management Department in each branch office, office area and head office.

 

 

 

One of the main duties of Financing Risk Management Department is to apply independent function of financing risk assessment and acts as independent financing risk assessor for financing proposal. The duty is carried out by Financing Risk Officer (FRO) for officer level and Financing Risk Staff (FRS) for clerical level. Both can be stationed at the head office, branch office or area office, and both are responsible for reporting to Risk Management Division Head. Meanwhile, Financing Risk Monitoring Officer (FRMO) is responsible for updating and monitoring the financing so that it complies with Muamalat Industrial Code and Bank Indonesia Regulations.

 

Each new financing proposal, exposure or addendum is required to pass through the risk assessment process where risk that may arise from Bank Muamalat's financing is appraised and assessed. Risk assessment should be done before the decision to approve the financing is given by Financing Committee. This is to control any risk in financing, to disclose portfolio of financing risks, to practice sound financing principles and prudence principles, to improve the efficiency and effectiveness of risk financing management and to meet the needs for financing according to sharia principles. Bank Muamalat applies mitigation procedures in the form of financing requirements on identified risks.

 

 

 

Operational Risk Management

 

Operational risks are loss risk due to failures in or inadequate internal processes, human and system error, or as the result of external factors. The management of operational risk of Bank Muamalat complies with Bank Indonesia Regulation Number 5/8/PBI/2003 pertaining to the Implementation of Risk Management on Public Banks.

 

 

Operational and Other Risks Management Department.

 

This operational risk management is responsible for managing the potentials of operational risks which may arise and cause the bank to suffer losses. One of the main duties of Operational Risk Management Department is to make sure that the functions of independent operational risk assessment are run effectively by operational risk officer at Risk Management Division of the head office. In addition, the department is also required to give risk opinion on all operational risks, reputation risks and strategic risks the Bank is facing in relation with the Bank’s activities.

 

 

Identification and appraisal of operational risks are conducted by resident auditors at all branch offices throughout Indonesia. Findings are reported using the media of Irregularities and Risky Transactions Worksheet List (LKPPTB).

 

 

The operational risk reports are conducted by Operational & Other Risks Management Department. The reports are submitted every three months to Bank Indonesia and every month to the Bank’s internal system.

 

Meanwhile, for the operational risk control is done by all Operation Managers and National Operation Division. In essence, every employee is responsible for minimizing any risk in each operational activity.

 

Bank Muamalat is fully committed to always improving the management of operational risk so that it will be more professional and consistent.

 

 

Market and Liquidity Risk Management

 

Market and Liquidity Risk Management Department handles risk management related to market and liquidity risks. In this case, Market and Liquidity Risk Management Department monitors the daily activities of the Treasury Division and conducts exposures to risk management units that relate to perceptions on market risk culture, liquidity risk and other related issues.

 

 

Along with the needs of market and liquidity risks management, and to make internal management reports and external reports to Bank Indonesia, the first focus of the job in 2010 was improving market and liquidity profile reports.

 

 

The process is related mostly to the establishment of database for appraisal parameters of market and liquidity risks profile, as follows:

 

1. Collection of historical and current data for daily market price from Sharia Securities issued by the government (SBSN), retail Sukuk and corporate sharia bonds owned by Bank Muamalat Muamalat
2.

Collection of historical and current data for daily rates, either IDR or USD, such as Jakarta Interbank Offered Rate (JIBOR), Singapore Interbank Offered Rate (SIBOR), and London Interbank Offered Rate (LIBOR)

3. Collection of historical and current data of foreign currencies managed by Treasury Division.
4. Collection of other data from Treasury Division and Finance and Strategy Division related to the appraisal of profile parameters of other market and liquidity risks.

 

 

Bank Muamalat Risk Management Report

 

Report of Bank Muamalat’s profile risks complies with Bank Indonesia Regulation Number 5/PBI/2003 and Bank Indonesia Regulation Number 11/25/PBI/2009 made and reported quarterly by Risk Profile Reporting and Monitoring Department with the last positions in March, June, September and December. All risk profile reports were submitted on time, were accurate and complete covering all eight (8) types of risks. They were used as basis in the decision making by the management of Bank Muamalat.

 

Risk Management Division and other related divisions have and will continue to make improvements in appraisal methods and risk profiling so that they can be more applicative.

 

 

In the application of process and system of effective risk management as stipulated in Bank Indonesia Regulation Number 05/8/PBI/2003 (The application of risk management by public banks) described in Chapter VII on the organization and function of risk management where it is stated that bank is required to form Risk Management Committee and Risk Management Task Force. As a response to this regulation, the management of Bank Muamalat established Risk Management Committee which is in accordance with Director Decision Letter Number 120/ DIR/KPTS/XI/2009 on 30 November 2009. Risk Management Committee conducts a monthly meeting to discuss the development of risk profile reports and related issues, and the improvement of risk management implementation based on the evaluation of risk profile reports of Bank Muamalat.

 

 

Risk Management Certification

 

To support the implementation of risk management in the business activities, there should be administrators and officers of Bank Muamalat with competence and skills in risk management. The improvement of the competence of the Bank’s administrators and officers is one way to improve the quality of the Bank's risk management. In relation with this, administrators and officers of public banks should possess the Risk Management Certificate as stipulated in Bank Indonesia Regulation issued on 4 June 2009. The number of Bank Muamalat officers in the year 2010 who were certified in risk management based on Bank Indonesia Regulation Number 11/19/2009, were:

 

1. Risk Management Level 1 : 296 personnel
2. Risk Management Level 2 : 97 personnel
3. Risk Management Level 3 : 2 personnel
4. Risk Management Level 4 : 26 personnel
5. Risk Management Level 5 : 4 personnel

 

The placement of officers is based on the capabilities of the human resources who have followed the certification procedures for risk management based on the person’s career ladder prior to 3 August 2011. Bank Muamalat will include its employees in Risk Management Competence Test (UKMR), and refreshment programs slated for 2011 are detailed as follows:

 

 

1. Refreshment Program Level 1 : 11 personnel
2. Refreshment Program Level 2 : 4 personnel
3. Refreshment Program Level 3 : 2 personnel
4. Refreshment Program Level 4 : 17 personnel

 

 

Implementation of Information Technology Risk Management

 

In organizational structure, Information Technology Risk Officers are part of Operational Risk Department and are responsible for Identifying Current Risks and/or potential risks related to information technology. This covers aspects stipulated in Bank Indonesia Regulation Number 9/15/PBI/2007 on 30 November 2007, about Guidelines for Banks in Implementing and Conducting Risk Management in Integrated Information Technology. In the guidelines, it is stated how to conduct identification, appraisal, monitoring, and control and system of risk management related to planning, development, procurement and management of information technology which are integrated into the function and organization of risk management of the Bank.

 

 

The principle of Information Technology (IT) Governance is implemented so that investment in IT can give benefit to business targets. IT governance comprises:

 

Strategic Alignment: IT Strategic Plan should be in line with Business Strategic Plan

Value Delivery: All IT projects should give values to the business

Risk Management: Making sure that all inherent IT risks are managed well

Resources Management: Making sure that all IT resources are managed well and accurate

Performance Measurement: Making sure that IT performance (KPL – Key Performance Indicator) are all met well and accurate

 

Conducting IT risk assessment to Identify (1) inherent risk maturity level, (2) risk profile (3) risk registry of each aspect of IT implementation, which comprises:

 

Management

System Development and Procurement

Operational Activities

Communication Network

Information Security

BCP (Business Continuity Planning)

EUC (End User Computing)

Electronic Banking

The Use of Information Technology Service Provider