Laporan Keuangan Untuk tahun yang berakhir pada 31 Desember 2014 Financial Statements For the year ended December 31, 2014
DAFTAR ISI CONTENTS Halaman/ Pages Pernyataan Manajemen Laporan Auditor Independen Statement of Management Independent Auditor's Report Laporan Keuangan Financial Statements Laporan Posisi Keuangan 1-2 Statements of Financial Positions Laporan Perubahan Dana 3-6 Statements of Changes in Fund Laporan Perubahan Aset Kelolaan 7 Statements of Changes in Assets under Mangement Laporan Arus Kas 8-9 Statements of Cash Flows Catatan Atas Laporan Keuangan 10-23 Notes to Financial Statements
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION Per 31 Desember 2014 As of December 31, 2014 2014 Catatan / 2013 Notes ASET Aset Lancar ASSETS Current Assets Kas dan setara kas 15,233,205,378 3 3,112,094,793 Cash and cash equivalents Piutang lain-lain 1,843,838,086 4 2,082,947,476 Other receivables Uang muka 702,738,800 5 500,543,774 Advance payment Jumlah Aset Lancar 17,779,782,264 5,695,586,043 Total Current Assets Aset Tidak Lancar Noncurrent Assets Aset tetap 6 Fixed assets setelah dikurangi akumulasi penyusutan 2014 dan 2013 sebesar Rp2.506.038.199 dan net off accumulated depreciation 2014 and 2013 as Rp2,506,038,199 and Rp2.127.752.768. 5,047,847,366 2,452,491,666 Rp2,127,752,768. Aset kelolaan 7 Asset under management setelah dikurangi akumulasi penyusutan 2014 dan 2013 sebesar Rp488.382.600 dan net off accumulated depreciation 2014 and 2013 as Rp488,382,600 and Rp344.755.531. 218,763,365 275,828,934 Rp344,755,531. Jumlah Aset Tidak Lancar 5,266,610,731 2,728,320,600 Total Non-current Assets JUMLAH ASET 23,046,392,995 8,423,906,643 TOTAL ASSETS terpisahkan dari laporan keuangan ini 1 See the accompanying notes form an integral part of these financial statements
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION Per 31 Desember 2014 As of December 31, 2014 2014 Catatan / 2013 Notes LIABILITAS DAN SALDO DANA LIABILITAS LIABILITIES AND FUNDS BALANCE LIABILITIES Liabilitas Jangka Pendek Short-term Liabilities Hutang lain-lain - 8 197,482,161 Other payable Bagian lancar dari liabilitas jangka panjang: Current portions of long-term liabilities: Hutang sewa pembiayaan - 9 61,815,822 Finance lease payables Jumlah Liabilitas Jangka Pendek - 259,297,983 Total Short-term Liabilities Liabilitas Jangka Panjang Long-term Liabilities Liabilitas jangka panjang setelah dikurangi bagian lancar: Long-term liabilities - net off current portions: Hutang sewa pembiayaan - 9 40,852,444 Finance lease payables Jumlah Liabilitas Jangka Panjang - 40,852,444 Total Long-term Liabilities Jumlah Liabilitas - 300,150,427 Total Liabilities SALDO DANA 10 FUNDS BALANCE Dana Kemanusiaan 20,622,369,667 7,686,229,937 Humanity Fund Dana Zakat 495,864,069 301,990,595 Zakah Fund Dana Pengelolaan 1,818,099,695 76,615,338 Management Fund Dana Jasa Giro 110,059,564 58,920,346 Interest Income Fund Jumlah Saldo Dana 23,046,392,995 8,123,756,216 Total Funds Balance JUMLAH LIABILITAS DAN SALDO DANA 23,046,392,995 8,423,906,643 TOTAL LIABILITIES AND FUNDS BALANCE 2 See the accompanying notes form an integral part of these
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION Per 31 Desember 2014 As of December 31, 2014 2014 Catatan / 2013 Notes terpisahkan dari laporan keuangan ini 2 financial statements
LAPORAN PERUBAHAN DANA STATEMENTS OF CHANGES IN FUNDS Untuk tahun yang berakhir pada 31 Desember 2014 For the year ended December 31, 2014 2014 Catatan/ 2013 Notes DANA KEMANUSIAAN HUMANITY FUND PENERIMAAN RECEIPT Penerimaan dana kemanusiaan Fund received from non tidak terikat 2,246,611,569 10 1,166,559,964 restricted humanity Penerimaan dana kemanusiaan terikat 44,871,940,427 14,223,351,155 Fund received from restricted humanity Corporate social responsibility 16,856,885,348 18,446,986,905 Corporate social responsibility Dana sosial institusi/komunitas 187,304,737 53,602,112 Institution social fund/community Hibah non kas 13,667,763,729 2,160,121,249 Non cash grant Qurban & aqiqah 9,827,913,559 5,876,553,384 Qurban & aqiqah Penerimaan lainnya 17,696,013 16,804,969 Other receipt Jumlah Penerimaan 87,676,115,382 41,943,979,738 Total Receipt PENYALURAN 13 DISBURSEMENTS Penggunaan Dana untuk program: Fund disbursements for programs: Bantuan darurat bencana 18,726,936,405 4,312,274,051 Disbursement of emergency fund Bantuan recovery bencana 398,087,000 268,961,654 Disbursement of recovery fund Pengembangan Komunitas 15,654,477,598 16,173,134,532 Community development Bantuan kemanusiaan Global 12,326,445,372 3,874,493,548 International humanity response Edukasi dan mitigasi bencana Disaster management Institute di Indonesia 20,200,150 4,741,050 of Indonesia Edukasi dan pemberdayaan Education and development of Masyarakat Relawan Indonesia 591,363,477 233,274,014 Indonesian Voluntary Society Qurban & aqiqah 9,224,795,197 5,882,902,636 Qurban & aqiqah Wakaf 164,325,120 - Wakaf Penggunaan dana kemanusiaan Other disbursment of lainnya 40,482,894 269,058 humanity funds Depreciation expenses of assets under Beban Penyusutan aset kelolaan 143,627,069 116,149,621 management Bagian dana pengelolaan atas Management fund portion of penerimaan dana kemanusiaan 17,449,235,370 10,347,030,070 humanity fund receipt Jumlah Penyaluran 74,739,975,652 41,213,230,234 Total Disbursements Surplus 12,936,139,730 730,749,504 Surplus Saldo Awal 7,686,229,937 6,955,480,433 Beginning Balance Saldo Akhir 20,622,369,667 7,686,229,937 Ending Balance terpisahkan dari laporan keuangan secara keseluruhan 3 See the accompanying notes form an integral part of these financial statements
LAPORAN PERUBAHAN DANA STATEMENTS OF CHANGES IN FUNDS Untuk tahun yang berakhir pada 31 Desember 2014 For the year ended December 31, 2014 2014 Catatan/ 2013 Notes DANA ZAKAT ZAKAH FUNDS PENERIMAAN 12 RECEIPT Penerimaan zakat 3,412,266,873 888,762,754 Receipt from zakah Penerimaan lainnya - 12,162,225 Other receipt Jumlah Penerimaan 3,412,266,873 900,924,979 Total Receipt PENYALURAN 15 DISBURSEMENTS Fakir miskin 943,191,178 987,124,167 Poor people Fisabilillah 1,826,639,667 325,231,023 Fisabilillah Gharimin 1,000,000 10,000,000 Gharimin Musafir 7,463,100 750,000 Traveller Amil 15,635,220 - Amil Bagian amil atas penerimaan Amil portion on receipt from dana zakat 424,464,234 109,532,958 zakah fund Jumlah Penyaluran 3,218,393,399 1,432,638,148 Total Disbursements Surplus 193,873,474 (531,713,169) Surplus Saldo Awal 301,990,595 833,703,764 Beginning Balance Saldo Akhir 495,864,069 301,990,595 Ending Balance terpisahkan dari laporan keuangan secara keseluruhan 4 See the accompanying notes form an integral part of these financial statements
LAPORAN PERUBAHAN DANA STATEMENTS OF CHANGES IN FUNDS Untuk tahun yang berakhir pada 31 Desember 2014 For the year ended December 31, 2014 2014 Catatan/ 2013 Notes DANA PENGELOLAAN MANAGEMENT FUNDS PENERIMAAN 13 RECEIPT Bagian pengelolaan dari dana zakat 424,464,234 109,532,958 Management portion from zakah fund Bagian pengelolaan dari dana Management portion from kemanusiaan 17,449,235,370 10,347,030,070 humanity fund Penerimaan lain-lain 396,885,099 287,722,530 Other receipt Jumlah Penerimaan 18,270,584,703 10,744,285,558 Total Receipt PENGGUNAAN 16 DISBURSEMENTS Beban personalia dan keuangan 10,788,639,358 8,328,778,267 Employee and finance expenses Beban umum dan administrasi 4,667,299,634 2,190,738,794 General and administrative expenses Beban partnership Partnership and dan komunikasi 1,073,161,354 183,747,704 communication expenses Jumlah Penggunaan 16,529,100,346 10,703,264,765 Total Disbursements Surplus (defisit) 1,741,484,357 41,020,793 Deficit Saldo Awal 76,615,338 35,594,545 Beginning Balance Saldo Akhir 1,818,099,695 76,615,338 Ending Balance terpisahkan dari laporan keuangan secara keseluruhan 5 See the accompanying notes form an integral part of these financial statements
LAPORAN PERUBAHAN DANA STATEMENTS OF CHANGES IN FUNDS Untuk tahun yang berakhir pada 31 Desember 2014 For the year ended December 31, 2014 2014 Catatan/ 2013 Notes DANA NON HALAL NON HALAL FUND PENERIMAAN RECEIPT Fund receipt on non halal fund Penerimaan dana non halal via kas 25,188,530 7,592,911 to cash Fund receipt on non halal fund Penerimaan dana non halal via Bank 36,950,688 16,735,806 to Bank Jumlah Penerimaan 62,139,218 24,328,717 Total Receipt PENGGUNAAN DISBURSEMENTS Bantuan fasilitas umum 11,000,000 11,000,000 Public facilities aid Jumlah Penggunaan 11,000,000 11,000,000 Total Disbursements Surplus 51,139,218 13,328,717 Surplus Saldo Awal 58,920,346 45,591,629 Beginning Balance Saldo Akhir 110,059,564 58,920,346 Ending Balance JUMLAH SALDO DANA TOTAL BALANCE OF HUMANITY KEMANUSIAAN, DANA ZAKAT, FUNDS, ZAKAH FUNDS, DANA PENGELOLA DAN MANAGEMENT FUNDS, AND DANA JASA GIRO 23,046,392,995 8,123,756,216 INTEREST INCOME FUNDS terpisahkan dari laporan keuangan ini 6 See the accompanying notes form an integral part of these financial statements
LAPORAN PERUBAHAN ASET KELOLAAN STATEMENT OF CHANGES IN MANAGEMENT ASSETS Untuk tahun yang berakhir pada 31 Desember 2014 For the year ended December 31, 2014 Saldo Awal Biaya Perolehan/ Penambahan/ Pengurangan/ Beginning Balance of Cost Akumulasi Penyusutan/ Additions Disposals Accumulated Depreciation Saldo Akhir (Nilai Tercatat)/ Ending Balance (Carrying Value) 31 Desember 2014 December 31, 2014 Dana Kemanusiaan Humanity Funds Kendaraan 236,200,000 - - 232,700,000 3,500,000 Vehicles Inventaris kantor 384,384,465 86,561,500-255,682,600 215,263,365 Office equipment Jumlah 620,584,465 86,561,500-488,382,600 218,763,365 Total 31 Desember 2013 December 31, 2013 Dana Kemanusiaan Humanity Funds Kendaraan 257,400,000-21,200,000 196,220,000 39,980,000 Vehicles Inventaris kantor 129,739,800 254,644,665-148,535,531 235,848,934 Office equipment Jumlah 387,139,800 254,644,665 21,200,000 344,755,531 275,828,934 Total terpisahkan dari laporan keuangan ini 7 See the accompanying notes form an integral part of these financial statements
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS Untuk tahun yang berakhir pada 31 Desember 2014 For the year ended December 31, 2014 2014 2013 Arus kas dari aktivitas operasi Cash flows from operating activities: Penerimaan kemanusiaan tidak terikat 2,246,611,569 1,166,559,963 Fund received from non restricted humanity Penerimaan kemanusiaan terikat 44,871,940,427 14,223,351,154 Fund received from restricted humanity Penerimaan CSR 16,856,885,348 18,446,986,905 Fund received from CSR Penerimaan dana sosial institusi/ komunitas 187,304,737 53,602,112 Fund received from social institution/ community Penerimaan dana qurban & aqiqah 9,827,913,559 5,876,553,384 Fund received from qurban & aqiqah Penerimaan hibah non kas 13,667,763,729 2,160,121,249 Fund received from non-cash grant Penerimaan lainnya 17,696,013 16,804,968 Other receipt Penerimaan zakat 3,412,266,873 900,924,979 Fund received from zakah Penerimaan infak non halal 62,139,218 24,328,717 Non-halal infaq receipt Penerimaan lainnya pengelolaan 396,885,099 287,722,530 Fund received from others Penggunaan dana bantuan darurat bencana (18,726,936,405) (4,312,274,051) Emergency fund disbursement Penggunaan dana recovery (398,087,000) (268,961,654) Recovery fund disbursement Penggunaan dana pemberdayaan dan Community development pengembangan komunitas (15,654,477,598) (16,173,134,531) fund disbursement Penggunaan bantuan kemanusiaan global (12,326,445,372) (3,874,493,548) International humanity response Penggunaan dana untuk Disaster Management Institute of edukasi dan mitigasi bencana (20,200,150) (4,741,050) Indonesia fund disbursment Penggunaan dana edukasi dan Disbursement for education of pemberdayaan relawan (591,363,477) (233,274,014) Masyarakat Relawan Indonesia (MRI) Penggunaan dana qurban dan aqiqah (9,224,795,197) (5,882,902,635) Qurban and aqiqah fund disbursement Penggunaan dana wakaf (164,325,120) - Wakaf fund disbursement Penggunaan dana kemanusiaan lain (40,482,894) (269,058) Other humanity fund disbursement Penggunaan dana zakat (2,793,929,165) (1,323,105,190) Zakah fund disbursement Penggunaan untuk personalia dan Human resources and finance fund keuangan (10,788,639,358) (8,328,778,267) disbursement Penggunaan administrasi dan umum (3,873,285,093) (1,533,474,898) General and administrative disbursement Penggunaan biaya partnership dan Partnership & communication komunikasi (1,073,161,354) (183,747,704) fund disbursement Penggunaan bantuan fasilitas umum (11,000,000) (11,000,000) Public facilities aid disbursement Penerimaan (pemberian) piutang 200,176,214 (767,646,108) Collection (providing) of receivable Penerimaan (pemberian) uang muka (163,261,850) 42,762,604 Collection (providing) of advances Arus kas bersih yang diperoleh dari aktivitas operasi 15,897,192,753 301,915,857 Net cash flows provided by operating activities Lihat catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan ini 8 See the accompanying notes form an integral part of these financial statements
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS Untuk tahun yang berakhir pada 31 Desember 2014 For the year ended December 31, 2014 2014 2013 Arus kas dari aktivitas investasi Cash Flows from Investing Activities Pembelian aset tetap (3,389,370,241) (802,451,900) Acquisition of fixed assets Pembelian aset kelolaan (86,561,500) (254,644,665) Acquisition of assets under management Hasil penjualan aset kelolaan - 6,000,000 Gain from sale of assets under management Arus kas bersih yang digunakan untuk aktivitas investasi (3,475,931,741) (1,051,096,565) Net cash flow used in investing activities Arus dari aktivitas pendanaan Cash Flows from Financing Activities Penerimaan hutang pihak ketiga - 197,482,161 Proceed from third parties payables Pembayaran hutang pihak ketiga (197,482,161) - Payment of third parties payables Pembayaran hutang sewa pembiayaan (102,668,266) (171,458,758) Payment of finance lease Arus kas bersih yang diperoleh dari (digunakan untuk) aktivitas perolehan (300,150,427) 26,023,403 Kenaikan (penurunan) bersih kas dan setara kas 12,121,110,585 (723,157,305) Kas dan Setara Kas Pada Awal Tahun 3,112,094,793 3,835,252,098 Kas dan Setara Kas pada Akhir Tahun 15,233,205,378 3,112,094,793 Net cash flows provided by (used in) financing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning of the year Cash and cash equivalents at the end of the year Lihat catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan ini 9 See the accompanying notes form an integral part of these financial statements