Yayasan Dompet Dhuafa Republika

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1 Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan Registered Public Accountants Accountants & business advisers Yayasan Dompet Dhuafa Republika Laporan Keuangan untuk tahun yang berakhir pada tanggal 31 Desember 2013 beserta Laporan Auditor Independen Financial Statements for the year ended December 31, 2013 with Independent Auditors Report Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan is a member firm of the PKF International Limited network of legally Independent firms and does not accept any responsibility or liability for the actions or inactions on the part of any other individual member firm or firms.

2 Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan Registered Public Accountants Decree of the Finance Minister of the ReDublic of Indonesia No 1033/KM.1/2009 PK7 Accountants & business advisers No : PHHAAF I 162l AHIF.D A/2015 Laporan Auditor Independen Indep endent Auditors' Repo rt Dewan Pembina, Pengawas dan Pengurus Yayasan Dompet Dhuafa Republika Board of Trustee, Supervisor, and Management Yayasan Dompet Dhuafa Republika Kami telah mengaudit laporan keuangan Yayasan Dompet Dhuafa Republika terlampir, yang terdiri dari laporan posisi keuangan tanggal 3l Desember 2013, serta laporan aktivitas, laporan perubahan dana, laporan perubahan aset kelolaan dan laporan arus kas untuk tahun yang berakhir pada tanggal tersebut, dan suatu ikhtisar kebijakan akuntansi signifikan dan informasi penjelasan lainnya. Tanggung jawab manajemen atas laporan keuangan Manajemen bertanggung jawab atas penyusunan dan penyajian wajar laporan keuangan tersebut sesuai dengan Standar Akuntansi Keuangan di Indonesia, dan atas pengendalian internal yang dianggap perlu oleh manajemen untuk memungkinkan penyusunan laporan keuangan yang bebas dari kesalahan penyajian material, baik yang disebabkan oleh kecurangan maupun kesalahan. Tanggung jawab auditor We hwe audited the accompanying fnancial statements of Yayasan Dompet Dhuafa Republika, which comprise the statement of financial position as of December 31, 2013, the stqtemenl of activities, statement offund changes, statement of asset changes under management, and statement of cash flows for the year ended, and a sunnmary of signijicant accounting policies and other explanatory information. Management's responsibiltty for lhe Jinancial statements Management is responsible for the preparation and fair presentation of such financial statements in accordance with Indonesiqn Financial Accounting Standards, and for such internal control as management determines is necessary to enable the preparation offinancial slatements that are free from malerial misstatement, whether due to frqud or error. Audilo rs' respons ibilily Tanggung jawab kami adalah untuk menyatakan suatu opini atas laporan keuangan tersebut berdasarkan audit kami. Kami melaksanakan audit kami berdasarkan Standar Audit yang ditetapkan oleh Institut Akuntan Publik Indonesia. Standar tersebut mengharuskan kami untuk mematuhi ketentuan etika serta merencanakan dan melaksanakan audit untuk memperoleh keyakinan memadai tentang apakah Our responsibility is to express an opinion on such financial statements based on our audit. Ile conducted our audit in accordqnce with Standards on Auditing established by the Indonesiqn Institute of Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtqin reqsonable assurance about whether such /inanciql statements laporan keuangan bebas dari kesalahan penyajian,g^arefreefrommaterialmisstatemenl. material. I fel Fax (Finance ) pkfindo@centrin.net.id. jktoffice@pkfhadiwinata.com. Jl. Kebon Sirih Timur'1 No. 267 (Jl. Jaksa). Jakarta Pusat PO. Box Jakarta Indonesia

3 Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan Registered Public Accountants PK7 Accountants & business advisers Tanggung jawab auditor (lanjutan) Suatu audit melibatkan pelaksanaan prosedur untuk memperoleh bukti audit tentang angkaangka dan pengungkapan dalam laporan keuangan' Prosedur yang dipilih bergantung pada pertimbangan auditor, termasuk penilaian atas risiko kesalahan penyajian material dalam laporan keuangan, baik yang disebabkan oleh kecurangan maupun kesalahan' Dalam melakukan penilaian risiko tersebut' auditor mempertimbangkan pengendalian internal yang relevan dengan penyusunan dan penyajian wajar laporan keuangan entitas untuk merancang prosedur audit yang tepat sesuai dengan kondisinya, tetapi bukan untuk tujuan menyatakan opini atas keefektivitasan pengendalian internal entitas. Suatu audit juga mencakup pengevaluasian atas ketepatan kebijakan akuntansi yang digunakan dan kewajaran estimasi akuntansi yang dibuat oleh manajemen' serta pengevaluasian atas penyajian laporan keuangan secara keseluruhan. Kami yakin bahwa bukti audit yang telah kami peroleh adalah cukup dan tepat untuk menyediakan suatu basis bagi opini audit kami. Opini Menurut opini kami, laporan keuangan terlampir menyajikan secara wajar, dalam semua hal yang material, posisi keuangan Yayasan Dompet Dhuafa Republika tanggal 3l Desember 2013' serta perubahan dana dan arus kasnya untuk tahun yang berakhir pada tanggal tersebut, sesuai dengan Standar Akuntansi Keuansan di Indonesia. Au dito rs' r esponsibility (co nlin u ed) An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial slatements. The procedures selected depend on the auditors' iudgment, including lhe assessment of the risk of material misstatement of the Jinancial statements, whether due to fraud or eruor. In making those risk assessment, the auditors consider internal control relevant to the entity's preparation and fair presentation of the Jinancial stalements in order lo design audit procedures that are appropriate in the circumtqnces, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evalualing the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the ov e r al I pre s e nt at i o n of the fi na nci al s t at e me nts. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, lhe accompanyingfinancial statements present fairly, in all material respects, the financial position of Yayasan Dompet Dhuafa Republika as of December 3/, 2013, and its fund changes and cqsh flows for the year then ended, in accordance with Indonesian Financial Accounting Standards. Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan Retno Dwi Andani' Registrasi Akuntan Ptbl\k lpublic Acco No. AP I 6 Januari 2015lJanuary I 6, 20 I 5

4 DAFTAR ISI TABLE OF CONTENTS Halaman/ Page Surat Pernyataan Pengurus Yayasan Laporan Auditor Independen Laporan Keuangan Management's Statement Independent Auditors' Report Financial Statements Laporan Posisi Keuangan 1 2 Statements of Financial Position Laporan Aktivitas 3 Statements of Activities Laporan Perubahan Dana 4 11 Statements of Fund Changes Statements of Assets Laporan Perubahan Aset Kelolaan Changes Under Management Laporan arus kas Statements of cash flows Catatan atas laporan keuangan Notes to the financial statements

5 The original financial statements included herein are in Indonesian language LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION Tanggal 31 Desember 2013 As of December 31, Notes ASET ASET LANCAR Kas dan setara kas Piutang Uang muka Biaya dibayar dimuka Persediaan Barang berharga b,3 2c, d, e, f, ASSETS CURRENT ASSETS Cash and cash equivalents Receivables Advance payments Prepaid expenses Inventories Valuable goods Jumlah aset lancar Total current assets ASET TIDAK LANCAR Dana bergulir Investasi Aset tetap bersih g, NONCURRENT ASSETS Revolving fund Investments Fixed assets net Jumlah aset tidak lancar Total noncurrent assets JUMLAH ASET TOTAL ASSETS 1

6 The original financial statements included herein are in Indonesian language LAPORAN POSISI KEUANGAN (Lanjutan) STATEMENTS OF FINANCIAL POSITION (Continued) Tanggal 31 Desember 2013 As of December 31, Notes LIABILITAS DAN SALDO DANA LIABILITAS LIABILITIES AND FUND BALANCES LIABILITIES LIABILITAS JANGKA PENDEK Utang Biaya masih harus dibayar Utang lainlain Utang pajak Utang jasa giro CURRENT LIABILITIES Payables Accrued expenses Other payables Taxes payable Current accounts payable Jumlah liabilitas jangka pendek Total current liabilities LIABILITAS JANGKA PANJANG Utang Liabilitas imbalan kerja Utang lainlain NONCURRENT LIABILITIES Payables Postemployment benefits obligation Other payables Jumlah liabilitas jangka panjang Total noncurrent liabilities Jumlah liabilitas Total liabilities SALDO DANA Terikat permanen Wakaf Terikat peruntukannya Zakat Solidaritas kemanusiaan Zona madina Tebar hewan kurban Infak terikat Tidak terikat peruntukannya Infak Operasional FUND BALANCES Permanently restricted support Waqaf Restricted support Zakat Solidarity for humanity Zona madina Tebar hewan kurban Infaq restricted Unrestricted support Infaq Operational Jumlah saldo dana Total fund balances JUMLAH LIABILITAS DAN SALDO DANA TOTAL LIABILITIES AND FUND BALANCES 2

7 The original financial statements included herein are in Indonesian language LAPORAN AKTIVITAS STATEMENTS OF ACTIVITIES Notes Penerimaan masyarakat Zakat Infak Infak terikat Tebar hewan kurban Solidaritas kemanusiaan Wakaf q q q INCOMING RESOURCES Direct public support Zakat Infaq Infaq restricted Tebar hewan kurban Solidarity for humanity Waqaf Jumlah penerimaan masyarakat Total direct public support Penerimaan bagi hasil Penerimaan lainlain Income from profit sharing Other income JUMLAH TOTAL INCOMING RESOURCES RESOURCES Penyaluran program Program pendidikan Program kesehatan Program sosial masyarakat Program ekonomi Program kemanusiaan Program advokasi Program pengembangan jaringan Program services Education program Health program Public society program Economic program Humanity program Advocacy program The development of network program Jumlah penyaluran program Total program services Sosialisasi ziswaf Operasional kantor Socialization of ziswaf Operational office TOTAL SURPLUS SURPLUS SALDO DANA AWAL BEGINNING FUND BALANCE SALDO DANA AKHIR ENDING FUND BALANCE 3

8 LAPORAN PERUBAHAN DANA STATEMENTS OF FUND CHANGES Notes DANA ZAKAT Penerimaan zakat Penerimaan bagi hasil Penerimaan lainlain JUMLAH DANA ZAKAT Fakir Miskin Gharimin Ibnu Sabil Muallaf Fisabilillah Amil Surplus Transfer antar dana Saldo dana awal Saldo dana akhir q q q q q 2q 2q ZAKAT FUND RECEIVING RESOURCES Receiving zakat fund Profit sharing of zakat fund placement Other income TOTAL RECEIVING ZAKAT FUND RESOURCES Fakir Miskin Gharimin Ibnu Sabil Muallaf Fisabilillah Amil Surplus Total transfer of fund Beginning balance of fund Ending balance of fund 4

9 LAPORAN PERUBAHAN DANA (Lanjutan) STATEMENTS OF FUND CHANGES (Continued) Notes DANA INFAK Penerimaan infak Penerimaan bagi hasil Penerimaan lainlain JUMLAH DANA INFAK Program pendidikan Program kesehatan Program sosial masyarakat Program ekonomi Program kemanusiaan Program advokasi Pengembangan jaringan OPERASIONAL KANTOR Surplus Jumlah transfer antar dana Saldo dana awal Saldo dana akhir q ( ) ( ) INFAQ FUND RECEIVING RESOURCES Receiving infaq fund Profit sharing of infaq fund placement Other income TOTAL RECEIVING INFAQ FUND RESOURCES Education program Health program Public society program Economic program Humanity program Advocacy program Networking development OPERATIONAL OFFICE Surplus Total transfer of fund Beginning balance of fund Ending balance of fund 5

10 LAPORAN PERUBAHAN DANA (Lanjutan) STATEMENTS OF FUND CHANGES (Continued) Notes DANA INFAK TERIKAT Penerimaan infak terikat Penerimaan bagi hasil Penerimaan lainlain q RESTRICTED INFAQ FUND RECEIVING RESOURCES Receipt of infaq restricted Profit sharing of infaq restricted fund placement Other income JUMLAH INFAK TERIKAT TOTAL RECEIVING INFAQ RESTRICTED FUND Program pendidikan Program kesehatan Program sosial masyarakat Program ekonomi Program kemanusiaan Program advokasi RESOURCES Education program Health program Public society program Economic program Humanity program Advocacy program OPERASIONAL KANTOR OPERATIONAL OFFICE Surplus/(defisit) Jumlah transfer antar dana Saldo dana awal Saldo dana akhir ( ) ( ) Surplus/(deficit) Total transfer of fund Beginning balance of fund Ending balance of fund 6

11 LAPORAN PERUBAHAN DANA (Lanjutan) STATEMENTS OF FUND CHANGES (Continued) Notes DANA WAKAF Penerimaan wakaf Penerimaan bagi hasil Penerimaan lainlain JUMLAH DANA WAKAF Program pendidikan Program kesehatan Program sosial masyarakat Program ekonomi WAQAF FUND RECEIVING RESOURCES Receiving waqaf fund Profit sharing of waqaf fund placement Other income TOTAL RECEIVING WAQAF FUND RESOURCES Education program Health program Public society program Economic program OPERASIONAL KANTOR Surplus Jumlah transfer antar dana Saldo dana awal Saldo dana akhir ( ) ( ) OPERATIONAL OFFICE Surplus Total transfer of fund Beginning balance of fund Ending balance of fund 7

12 LAPORAN PERUBAHAN DANA (Lanjutan) STATEMENTS OF FUND CHANGES (Continued) Notes DANA SOLIDARITAS KEMANUSIAAN SOLIDARITY FOR HUMANITY FUND Penerimaan solidaritas kemanusiaan RECEIVING RESOURCES Receiving of solidarty for humanity JUMLAH DANA SOLIDARITAS KEMANUSIAAN Program kesehatan Program sosial masyarakat Program ekonomi Program kemanusiaan Program advokasi OPERASIONAL KANTOR TOTAL RECEIVING SOLIDARITY FOR HUMANITY FUND RESOURCES Health program Public society program Economic program Humanity program Advocacy program OPERATIONAL OFFICE Surplus/(defisit) Jumlah transfer antar dana Saldo dana awal Saldo dana akhir ( ) ( ) ( ) Surplus/(deficit) Total transfer of fund Beginning balance of fund Ending balance of fund 8

13 LAPORAN PERUBAHAN DANA (Lanjutan) STATEMENTS OF FUND CHANGES (Continued) Notes DANA OPERASIONAL OPERATIONAL FUND RECEIPTS Profit sharing of operational Penerimaan bagi hasil fund placement Penerimaan lainlain Other income JUMLAH TOTAL RECEIVING OPERATIONAL FUND Pengembangan jaringan OPERASIONAL KANTOR Defisit Jumlah transfer antar dana Saldo dana awal Saldo dana akhir ( ) ( ) RESOURCES Networking development OPERATIONAL OFFICE Deficit Total transfer of fund Beginning balance of fund Ending balance of fund 9

14 LAPORAN PERUBAHAN DANA (Lanjutan) STATEMENTS OF FUND CHANGES (Continued) Notes DANA ZONA MADINA Penerimaan infak Penerimaan infak terikat Penerimaan bagi hasil Penerimaan lainlain JUMLAH Program kesehatan Program sosial masyarakat OPERASIONAL KANTOR Defisit Jumlah transfer antar dana Saldo dana awal Saldo dana akhir ( ) ( ) ( ) ZONA MADINA FUND RECEIVING RESOURCES Receiving of infaq Receiving of infaq restricted Profit sharing of zona madina fund placement Other income TOTAL RECEIVING ZONA MADINA FUND RESOURCES Health program Public society program OPERATIONAL OFFICE Deficit Total transfer of fund Beginning balance of fund Ending balance of fund 10

15 LAPORAN PERUBAHAN DANA (Lanjutan) STATEMENTS OF FUND CHANGES (Continued) Notes DANA TEBAR HEWAN KURBAN Penerimaan tebar hewan kurban Penerimaan bagi hasil Penerimaan lainlain JUMLAH DANA TEBAR HEWAN KURBAN Program sosial masyarakat TEBAR HEWAN KURBAN FUND RECEIVING RESOURCES Receiving of tebar hewan kurban Profit sharing of tebar hewan kurban fund placement Other income TOTAL RECEIVING TEBAR HEWAN KURBAN FUND RESOURCES Public society program OPERASIONAL KANTOR Defisit Jumlah transfer antar dana Saldo dana awal Saldo dana akhir ( ) ( ) ( ) OPERATIONAL OFFICE Deficit Total transfer of fund Beginning balance of fund Ending balance of fund JUMLAH SALDO DANA ZAKAT, INFAK, INFAK TERIKAT, WAKAF, SOLIDARITAS KEMANUSIAAN, OPERASIONAL, ZONA MADINA, DAN TEBAR HEWAN KURBAN TOTAL BALANCE OF FUND ZAKAT, INFAQ, RESTRICTED INFAQ, WAQAF, SOLIDARITY FOR HUMANITY, OPERATIONAL, ZONA MADINA, AND TEBAR HEWAN KURBAN 11

16 LAPORAN PERUBAHAN ASET KELOLAAN STATEMENTS OF ASSET CHANGES UNDER MANAGEMENT Saldo awal/ Beginning balance Penambahan/ Additions Pengurangan/ Deductions Penyisihan/ Allowance Akum penyusutan/ Accum depr Saldo akhir/ Ending balance DANA ZAKAT Aset kelolaan lancar Piutang Dana bergulir Aset kelolaan tidak lancar Aset tetap Tanah Bangunan Kendaraan Peralatan ( ) ( ) ( ) ZAKAT FUND Current assets under management Receivables Revolving fund Non current assets under management Fixed Assets Land Buildings Vehicles Equipments ( ) Saldo awal/ Penambahan/ Pengurangan/ Penyisihan/ Akum penyusutan/ Saldo akhir/ Beginning balance Additions Deductions Allowance Accum depr Ending balance Aset kelolaan lancar Piutang Dana bergulir Aset kelolaan tidak lancar Aset tetap Tanah Bangunan Kendaraan Peralatan ( ) ( ) ( ) Current assets under management Receivables Revolving fund Non current assets under management Fixed assets Land Buildings Vehicles Equipments ( )

17 LAPORAN PERUBAHAN ASET KELOLAAN STATEMENTS OF ASSET CHANGES UNDER MANAGEMENT (Lanjutan) (Continued) Saldo awal/ Penambahan/ Pengurangan/ Penyisihan/ Akum penyusutan/ Saldo akhir/ Beginning balance Additions Deductions Allowance Accum depr Ending balance DANA INFAK Aset kelolaan lancar Dana bergulir Investasi Aset kelolaan tidak lancar Aset tetap Tanah Bangunan ( ) INFAQ FUND Current assets under management Revolving fund Investments Non current assets under management Fixed Assets Land Buildings ( ) Saldo awal/ Penambahan/ Pengurangan/ Penyisihan/ Akum penyusutan/ Saldo akhir/ Beginning balance Additions Deductions Allowance Accum depr Ending balance Aset kelolaan lancar Dana bergulir Investasi Aset kelolaan tidak lancar Aset tetap Tanah Bangunan ( ) Current assets under management Revolving fund Investments Non current assets under management Fixed Assets Land Buildings ( )