Laporan Posisi Keuangan/ Financial Position Statements Untuk tahun yang berakhir pada December 31, 2013 Dengan angka perbandingan untuk tahun 2012 For the year ended December 31, 2013 With comparative figure for the year of 2012
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 10-27 Notes to Financial Statements
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION Per 31 Desember 2013 As of December 31, 2013 Dengan angka perbandingan per 31 Desember 2012 With comparative figures as of December 31, 2012 2013 Catatan / 2012 Notes ASET Aset Lancar ASSETS Current Assets Kas dan setara kas 3,112,094,792 3 3,835,252,098 Cash and cash equivalents Piutang lain-lain 2,082,947,476 4 1,315,301,368 Other receivables Uang muka 500,543,774 5 543,306,378 Advance payment Jumlah Aset Lancar 5,695,586,042 5,693,859,844 Total Current Assets Aset Tidak Lancar Noncurrent Assets Aset tetap Fixed assets setelah dikurangi akumulasi penyusutan 2013 dan 2012 sebesar Rp 2.127.752.768 dan Rp1.468.022.207. 2,452,491,667 2,309,770,328 net off accumulated depreciation 2013 and 2012 as Rp2,127,752,768 and Rp1,468,022,207. Aset kelolaan Asset under management setelah dikurangi akumulasi penyusutan 2013 dan 2012 sebesar Rp 344.755.531 dan Rp246.272.577. 275,828,934 6 140,867,223 net off accumulated depreciation 2013 and 2012 as Rp344,755,531 and Rp246,272,577. Jumlah Aset Tidak Lancar 2,728,320,601 2,450,637,551 Total Non-current Assets JUMLAH ASET 8,423,906,643 8,144,497,395 TOTAL ASSETS tidak terpisahkan dari laporan keuangan secara keseluruhan 1 See the accompanying notes form an integral part of these
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION Per 31 Desember 2013 As of December 31, 2013 Dengan angka perbandingan per 31 Desember 2012 With comparative figures as of December 31, 2012 2013 Catatan / 2012 Notes LIABILITAS DAN SALDO DANA LIABILITAS LIABILITIES AND FUNDS BALANCE LIABILITIES Liabilitas Jangka Pendek Short-term Liabilities Hutang lain-lain 197,482,161 7 - Other payable Bagian lancar dari liabilitas jangka panjang: Current portions of long-term liabilities: Hutang sewa pembiayaan 61,815,822 8 171,458,758 Finance lease payables Jumlah Liabilitas Jangka Pendek 259,297,983 171,458,758 Total Short-term Liabilities Liabilitas Jangka Panjang Liabilitas jangka panjang setelah dikurangi bagian lancar: Long-term Liabilities Long-term liabilities - net off current portions: Hutang sewa pembiayaan 40,852,444 8 102,668,266 Finance lease payables Jumlah Liabilitas Jangka Panjang 40,852,444 102,668,266 Total Long-term Liabilities Jumlah Liabilitas 300,150,427 274,127,024 Total Liabilities SALDO DANA 9 FUNDS BALANCE Dana Kemanusiaan 7,686,229,938 6,955,480,433 Humanity Fund Dana Zakat 301,990,595 833,703,764 Zakah Fund Dana Pengelolaan 76,615,338 35,594,545 Management Fund Dana Jasa Giro 58,920,345 45,591,629 Interest Income Fund Jumlah Saldo Dana 8,123,756,216 7,870,370,371 Total Funds Balance JUMLAH LIABILITAS DAN SALDO DANA 8,423,906,643 8,144,497,395 TOTAL LIABILITIES AND FUNDS BALANCE tidak terpisahkan dari laporan keuangan secara keseluruhan 2 See the accompanying notes form an integral part of these
LAPORAN PERUBAHAN DANA STATEMENTS OF CHANGES IN FUNDS 2013 Catatan/ 2012 Notes DANA KEMANUSIAAN HUMANITY FUND PENERIMAAN RECEIPT Penerimaan dana kemanusiaan Fund received from non tidak terikat 1,166,559,963 10 1,494,557,983 restricted humanity Penerimaan dana kemanusiaan terikat 14,223,351,154 14,521,886,029 Fund received from restricted humanity Penerimaan Qurban dan Aqiqah 5,876,553,384 3,706,853,533 Infaq Qurban and Aqiqah Dana Tanggungjawab Sosial Perusahaan 18,446,986,905 11,952,266,850 Corporate Social Responsibility Dana sosial institusi/komunitas 53,602,112 - Institution social fund/community Hibah non kas 2,160,121,249 - Non cash grant Penerimaan lainnya 16,804,969 444,164,611 Other receipt Jumlah Penerimaan 41,943,979,737 32,119,729,006 Total Receipt PENYALURAN 13 DISBURSEMENTS Penggunaan Dana untuk program: Fund disbursements for programs: Bantuan Darurat Bencana 4,312,274,051 1,162,824,428 Disaster Emergency Response Bantuan Recoveri Bencana 268,961,654 133,225,259 Disaster Recovery Response Bantuan Kemanusiaan Global 3,874,493,547 4,738,804,076 International Humanity Response Edukasi dan Mitigasi Bencana 4,741,050 7,692,700 Disaster Education & Mitigation Edukasi dan Pemberdayaan Relawan 233,274,014 10,474,585 Voluntary Education & Empowerment Qurban & Aqiqah 5,885,528,412 3,610,591,250 Qurban & Aqiqah Pengembangan Komunitas 16,129,665,256 11,624,605,650 Community Development Penggunaan dana kemanusiaan Other disbursment of lainnya 269,058 1,380,988 humanity funds Beban penyusutan 116,149,620 127,992,678 Depreciation expenses Penggunaan dana sosial Fund disbursements for social institusi/kemanusiaan 40,843,500 - institutional/humanity Bagian dana pengelolaan atas Management fund portion of penerimaan dana kemanusiaan 10,347,030,070 6,051,527,480 humanity fund receipt Jumlah Penyaluran 41,213,230,232 27,469,119,094 Total Disbursements Surplus 730,749,504 4,650,609,912 Surplus Pinjaman untuk dana pengelolaan - (553,359,791) Loan to management funds Saldo Awal 6,955,480,433 2,858,230,312 Beginning Balance Saldo Akhir 7,686,229,937 6,955,480,433 Ending Balance tidak terpisahkan dari laporan keuangan secara keseluruhan 3 See the accompanying notes from an integral part of these
LAPORAN PERUBAHAN DANA STATEMENTS OF CHANGES IN FUNDS 2013 Catatan/ 2012 Notes DANA ZAKAT ZAKAH FUNDS PENERIMAAN 12 RECEIPT Penerimaan zakat 888,762,754 989,749,011 Receipt from zakah Penerimaan lainnya 12,162,225 - Other receipt Jumlah Penerimaan 900,924,979 989,749,011 Total Receipt PENYALURAN 15 DISBURSEMENTS Fakir miskin 987,124,167 177,210,312 Poor people Fisabilillah 325,231,023 135,994,800 Fisabilillah Gharimin 10,000,000 50,000 Gharimin Musafir 750,000 - Traveller Bagian amil atas penerimaan Amil portion on receipt from dana zakat 109,532,958 123,718,372 zakah fund Jumlah Penyaluran 1,432,638,148 436,973,484 Total Disbursements Surplus (defisit) (531,713,169) 552,775,528 Surplus Saldo Awal 833,703,764 280,928,236 Beginning Balance Saldo Akhir 301,990,595 833,703,764 Ending Balance tidak terpisahkan dari laporan keuangan secara keseluruhan 4 See the accompanying notes from an integral part of these
LAPORAN PERUBAHAN DANA STATEMENTS OF CHANGES IN FUNDS 2013 Catatan/ 2012 Notes DANA PENGELOLAAN MANAGEMENT FUNDS PENERIMAAN 13 RECEIPT Bagian pengelolaan dari dana zakat 109,532,958 124,809,622 Management portion from zakah fund Bagian pengelolaan dari dana Management portion from kemanusiaan 10,347,030,070 6,055,577,866 humanity fund Penerimaan lain-lain 287,722,530 1,678,387,470 Other receipt Jumlah Penerimaan 10,744,285,559 7,858,774,958 Total Receipt PENGGUNAAN 16 DISBURSEMENTS Beban personalia dan keuangan 8,328,778,268 5,837,468,677 Employee and finance expenses Beban umum dan administrasi 2,190,738,794 1,943,038,023 General and administrative expenses Beban partnership Partnership and dan komunikasi 183,747,704 608,461,527 communication expenses Penyisihan piutang ragu-ragu - 5,500,000 Provision for doubtful accounts Jumlah Penggunaan 10,703,264,766 8,394,468,227 Total Disbursements Surplus (defisit) 41,020,793 (535,693,269) Deficit Pinjaman diterima dari Loan receipt from Dana kemanusiaan - 553,359,792 Humanity Fund Saldo Awal 35,594,545 17,928,022 Beginning Balance Saldo Akhir 76,615,338 35,594,545 Ending Balance tidak terpisahkan dari laporan keuangan secara keseluruhan 5 See the accompanying notes from an integral part of these
LAPORAN PERUBAHAN DANA STATEMENTS OF CHANGES IN FUNDS 2013 Catatan/ 2012 Notes DANA NON HALAL NON HALAL FUND PENERIMAAN RECEIPT Fund receipt on non halal fund Penerimaan dana non halal via kas 7,592,911 - to cash Fund receipt on non halal fund Penerimaan dana non halal via Bank 16,735,805 19,145,617 to Bank Jumlah Penerimaan 24,328,716 19,145,617 Total Receipt PENGGUNAAN DISBURSEMENTS Bantuan fasilitas umum 11,000,000 2,000,000 Public facilities aid Jumlah Penggunaan 11,000,000 2,000,000 Total Disbursements Surplus 13,328,716 17,145,617 Surplus Saldo Awal 45,591,629 28,446,012 Beginning Balance Saldo Akhir 58,920,345 45,591,629 Ending Balance JUMLAH SALDO DANA TOTAL BALANCE OF HUMANITY KEMANUSIAAN, DANA ZAKAT, FUNDS, ZAKAH FUNDS, DANA PENGELOLA DAN MANAGEMENT FUNDS, AND DANA JASA GIRO 8,123,756,216 7,870,370,371 INTEREST INCOME FUNDS tidak terpisahkan dari laporan keuangan secara keseluruhan 6 See the accompanying notes from an integral part of these
LAPORAN PERUBAHAN ASET KELOLAAN STATEMENT OF CHANGES IN MANAGEMENT ASSETS 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 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 31 Desember 2012 December 31, 2012 Dana Kemanusiaan Humanity Funds Kendaraan 519,900,000-262,500,000 163,113,333 94,286,667 Vehicles Inventaris kantor 96,923,800 32,816,000-83,159,244 46,580,556 Office equipment Jumlah 616,823,800 32,816,000 262,500,000 246,272,577 140,867,223 Total tidak terpisahkan dari laporan keuangan secara keseluruhan 7 See the accompanying notes from an integral part of these
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS YAYASAN AKSI CEPAT TANGGAP 2013 2012 Arus kas dari aktivitas operasi Cash flows from operating activities: Penerimaan kemanusiaan tidak terikat 1,166,559,963 1,494,557,983 Fund received from non restricted humanity Penerimaan kemanusiaan terikat 14,223,351,154 14,521,886,029 Fund received from restricted humanity Penerimaan Qurban dan Aqiqah 5,876,553,384 3,706,853,533 Penerimaan CSR 18,446,986,905 11,952,266,850 Fund received from CSR Penerimaan kemanusiaan lainnya 53,602,111 444,164,611 Fund received from other humanity Penerimaan hibah non kas 2,160,121,249 - Fund received from non cash grant Penerimaan lainnya 16,804,969 - Others receipt Penerimaan zakat 900,924,979 994,890,647 Fund received from zakah Penerimaan lain-lain 287,722,530 1,433,120,986 Fund received from other Penerimaan infak non halal 24,328,716 19,145,617 Non-halal infaq receipt Peggunaan dana kemanusiaan lain (269,058) (1,380,988) Other humanity fund disbursment Penggunaan dana Darurat Bencana (4,312,274,051) (1,162,824,428) Disaster Emergency fund disbursement Penggunaan dana Recoveri Bencana (309,805,154) (133,225,259) Disaster Recovery fund disbursement Penggunaan dana Kemanusiaan Global (3,874,493,547) (4,738,804,076) International Humanity Fund disbursement Penggunaan dana Edukasi dan Mitigasi Bencana (4,741,050) (7,692,700) Disaster Education & Mitigation fund disbursement Penggunaan dana Edukasi dan Pemberdayaan Relawan (233,274,014) (10,474,585) Voluntary Education & Empowerment fund disbursement Penggunaan dana Sosialisasi dan Edukasi Kepedulian (2,204,353,402) (914,484,837) Socialization and Awareness Education Disbursement Penggunaan dana Institusional Building - (139,872,084) Institutional Bulding Disbursement Penggunaan dana Pengembangan Komunitas (13,925,311,854) (10,570,248,729) Community Development fund disbursement Penggunaan dana Qurbanku (5,882,902,634.11) (3,605,241,250) Qurbanku fund disbursement Penggunaan dana Aqiqahku (2,625,777) (5,350,000) Aqiqahku fund disbursement Penggunaan dana zakat (1,323,105,190) (313,255,112) Zakah fund disbursement Penggunaan untuk personalia dan Human resources and finance fund keuangan (8,328,778,268) (5,749,895,463) disbursement Penggunaan administrasi dan umum (1,533,474,898) (1,312,991,461) General and administrative disbursement Penggunaan biaya partnership dan komunikasi (183,747,704) (608,461,527) Partnership & communication expenses Penggunaan bantuan fasilitas umum (11,000,000) (2,000,000) Public facilities aid disbursement Pemberian piutang (767,646,108) (591,067,340) Providing (collection) of receivable Pemberian (penerimaan) uang muka 42,762,604 (242,180,199) Providing (collection) of advance Arus kas bersih yang digunakan untuk aktivitas operasi 301,915,855 4,457,436,218 Net cash flows used for operating activities tidak terpisahkan dari laporan keuangan secara keseluruhan 8 See the accompanying notes from an integral part of these
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS YAYASAN AKSI CEPAT TANGGAP 2013 2012 Arus kas dari aktivitas investasi Cash Flows from Investing Activities Pembelian aset tetap (802,451,900) (430,175,334) Acquisition of fixed assets Pembelian aset kelolaan (254,644,665) (32,816,000) Acquisition of assets under management Hasil penjualan aset kelolaan 6,000,000 35,000,000 Gain from sale of assets under management Arus kas bersih yang diperoleh dari (digunakan untuk) aktivitas investasi (1,051,096,565) (427,991,334) Net cash flow provided by (used in) investing activities Arus dari aktivitas pendanaan Cash Flows from Financing Activities Pembayaran hutang murabahah - (348,639,425) Payment of murabaha loan Penerimaan hutang pihak ketiga 197,482,161 447,059,488 Proceed from third parties payables Pembayaran hutang pihak ketiga - (617,037,217) Payment of third parties payables Pembayaran hutang sewa pembiayaan (171,458,758) (121,888,565) Payment of finance lease Pembayaran bunga sewa pembiayaan - (38,345,578) Payment of interest finance lease Pembayaran bagi hasil murabahah - (49,227,636) Payment of nisbah Murabaha loan Arus kas bersih yang diperoleh dari (digunakan untuk) aktivitas perolehan 26,023,403 (728,078,933) Net cash flows provided by (used in) financing activities Keaikan (penurunan) bersih kas dan setara kas (723,157,307) 3,301,365,951 Net increase (decrease) in cash and cash equivalents Kas dan Setara Kas Pada Awal Tahun 3,835,252,098 533,886,147 Cash and cash equivalents at beginning of the year Kas dan Setara Kas pada Akhir Tahun 3,112,094,791 3,835,252,098 Cash and cash equivalents at the end of the year Pengungkapan tambahan Additional disclosure Penambahan aset tetap dari pembelian kredit - 722,516,762 Additional fixed aset from finance lease tidak terpisahkan dari laporan keuangan secara keseluruhan 9 See the accompanying notes from an integral part of these