YAYASAN DOMPET DHUAFA REPUBLIKA

Laporan Keuangan untuk tahun yang berakhir pada tanggal 31 Desember 2014 beserta Laporan Auditor Independen Financial Statements for the year ended December 31, 2014 with Independent Auditors' Report

DAFTAR ISI TABLE OF CONTENTS Halaman/ Page Surat Pernyataan Pengurus Yayasan Surat Persetujuan Dewan Syariah Laporan Auditor Independen Laporan Keuangan Management's Statement Statement of Approval Board of Syariah Independent Auditors' Report Financial Statements Laporan Posisi Keuangan 1-2 Statements of Financial Position Laporan Aktivitas 3 Statements of Activities Laporan Perubahan Dana 4-12 Statements of Fund Changes Statements of Assets Laporan Perubahan Aset Kelolaan 13-17 Changes Under Management Laporan arus kas 18-19 Statements of cash flows Catatan atas laporan keuangan 20-67 Notes to the financial statements

LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION Tanggal 31 Desember 2014 As of December 31, 2014 Catatan/ 2 0 1 4 Notes 2 0 1 3 ASET ASET LANCAR Kas dan setara kas Piutang Uang muka Biaya dibayar dimuka Persediaan Barang berharga Jumlah aset lancar ASET TIDAK LANCAR Dana bergulir Investasi Aset tetap - bersih Aset tetap kelolaan - bersih Jumlah aset tidak lancar JUMLAH ASET 57.137.790.359 2b,3 66.805.288.741 10.276.669.774 2c,4 9.439.187.276 16.638.307.914 5 13.473.039.215 4.509.417.627 2d,6 2.070.228.071 2.132.484.775 2e,7 2.316.808.910 953.960.510 2f,8 940.194.250 91.648.630.959 95.044.746.463 8.639.420.352 9 7.685.572.602 8.630.244.149 10 10.653.178.019 4.790.414.313 2g,11 3.897.092.616 175.254.031.954 12 177.081.506.895 197.314.110.768 199.317.350.132 288.962.741.727 294.362.096.595 ASSETS CURRENT ASSETS Cash and cash equivalents Receivables Advance payments Prepaid expenses Inventories Valuable goods Total current assets NON-CURRENT ASSETS Revolving fund Investments Fixed assets - net Fixed assets under management - net Total non-current assets TOTAL ASSETS Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial statements 1

LAPORAN POSISI KEUANGAN (Lanjutan) STATEMENTS OF FINANCIAL POSITION (Continued) Tanggal 31 Desember 2014 As of December 31, 2014 Catatan/ 2 0 1 4 Notes 2 0 1 3 LIABILITAS DAN SALDO DANA LIABILITAS LIABILITIES AND FUND BALANCES LIABILITIES LIABILITAS JANGKA PENDEK Hutang pihak ketiga Biaya masih harus dibayar Utang pajak Utang jasa giro Jumlah liabilitas jangka pendek LIABILITAS JANGKA PANJANG Utang Liabilitas imbalan kerja Utang lain-lain Jumlah liabilitas jangka panjang Jumlah liabilitas SALDO DANA Terikat permanen Wakaf Terikat peruntukannya Zakat Solidaritas kemanusiaan Zona madina Tebar hewan kurban Infak terikat Wakaf Tidak terikat peruntukannya Infak Wakaf Operasional Jumlah saldo dana JUMLAH LIABILITAS DAN SALDO DANA 8.633.172.491 13,14 12.002.505.412 149.049.594 185.921.209 91.436.891 16 195.845.092 340.995.521 15 241.485.810 9.214.654.497 12.625.757.523 26.054.958.260 14 29.646.786.340 5.985.349.321 17 3.226.550.000 100.000.000 100.000.000 32.140.307.581 32.973.336.340 41.354.962.078 45.599.093.863 92.439.291.015 92.429.552.007 60.890.600.839 78.025.824.437 9.659.581.573 1.918.445.857 40.136.161.253 42.351.542.675 811.264.971 792.131.210 29.333.556.823 25.047.629.830 266.732.785 756.258.231 13.947.464.505 6.950.647.545 - - 123.125.885 490.970.940 247.607.779.649 248.763.002.732 288.962.741.727 294.362.096.595 CURRENT LIABILITIES Payables - third parties Accrued expenses Taxes payable Current accounts payable Total current liabilities NON-CURRENT LIABILITIES Payables Post-employment benefits obligation Other payables Total non-current liabilities Total liabilities FUND BALANCES Permanently restricted support Waqaf Restricted support Zakat Solidarity for humanity Zona madina Tebar hewan kurban Infaq restricted Waqaf Unrestricted support Infaq Waqaf Operational Total fund balances TOTAL LIABILITIES AND FUND BALANCES Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial statements 2

LAPORAN AKTIVITAS STATEMENTS OF ACTIVITIES Catatan/ 2 0 1 4 Notes 2 0 1 3 PENERIMAAN Penerimaan masyarakat Zakat Infak Infak terikat Tebar hewan kurban Solidaritas kemanusiaan Wakaf Jumlah penerimaan masyarakat Penerimaan - bagi hasil Penerimaan lain-lain JUMLAH PENERIMAAN PENYALURAN Penyaluran program Program pendidikan Program kesehatan Program sosial masyarakat Program ekonomi Program kemanusiaan Program advokasi Program pengembangan jaringan Jumlah penyaluran program Sosialisasi ziswaf Operasional kantor TOTAL PENYALURAN SURPLUS/ (DEFISIT) SALDO DANA AWAL SALDO DANA AKHIR 124.045.005.930 2q 124.333.855.932 37.552.187.610 2q 40.821.330.748 36.936.922.392 2q 25.276.178.388 29.819.247.049 28.174.642.597 16.104.812.099 3.453.272.344 7.560.715.508 17.097.317.425 252.018.890.588 239.156.597.434 4.696.552.935 2.426.259.809 1.211.566.845 2.010.264.289 257.927.010.368 243.593.121.532 48.311.751.257 43.934.830.696 57.917.299.246 49.454.857.218 63.021.638.799 51.603.599.225 26.503.074.999 12.229.770.159 9.300.724.872 8.381.021.421 2.428.522.689 2.358.676.261 2.678.818.287 940.879.556 210.161.830.149 168.903.634.536 16.364.055.358 18 20.548.454.297 32.556.347.949 19 34.138.699.139 259.082.233.456 223.590.787.972 (1.155.223.088) 20.002.333.560 248.763.002.737 228.760.669.172 247.607.779.649 248.763.002.732 INCOMING RESOURCES Direct public support Zakat Infaq Infaq restricted Tebar hewan kurban Solidarity for humanity Waqaf Total direct public support Income from - profit sharing Other income TOTAL INCOMING RESOURCES RESOURCES EXPENDED Program services Education program Health program Public society program Economic program Humanity program Advocacy program The development of network program Total program services Socialization of ziswaf Operational office TOTAL RESOURCES EXPENDED SURPLUS/ (DEFICIT) BEGINNING FUND BALANCE ENDING FUND BALANCE Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial statements 3

LAPORAN PERUBAHAN DANA STATEMENTS OF FUND CHANGES Catatan/ 2 0 1 4 Notes 2 0 1 3 DANA ZAKAT PENERIMAAN Penerimaan zakat Penerimaan bagi hasil Penerimaan lain-lain JUMLAH PENERIMAAN DANA ZAKAT PENYALURAN Fakir Miskin Gharimin Ibnu Sabil Muallaf Fisabilillah Amil Alokasi pemanfaatan aset kelolaan Penyusutan aset Amortisasi sewa Amortisasi asuransi JUMLAH PENYALURAN Surplus/(defisit) Saldo dana awal Saldo dana akhir 124.045.005.930 2q 124.333.855.932 1.889.997.678 1.038.593.261 54.554.837 335.127.881 125.989.558.445 125.707.577.074 82.156.202.973 2q 60.492.588.778 806.801.000 2q 771.346.000 78.312.450 21.336.000 2q 2q 135.294.922 24.020.495 42.792.148.087 2q 25.313.180.286 15.504.630.241 2q 15.465.373.982 1.608.676.377 1.399.244.289 150.000.000 150.000.000 6.674.915 6.647.914 143.124.782.043 103.757.696.666 (17.135.223.598) 21.949.880.408 78.025.824.437 56.075.944.029 60.890.600.839 78.025.824.437 ZAKAT FUND RECEIVING RESOURCES Receiving zakat fund Profit sharing of zakat fund placement Other income TOTAL RECEIVING ZAKAT FUND RESOURCES EXPENDED Fakir Miskin Gharimin Ibnu Sabil Muallaf Fisabilillah Amil Allocation of assets under management Depreciation assets Ammortization prepaid-rent Ammortization prepaid-insurance TOTAL RESOURCES EXPENDED Surplus/(deficit) Beginning balance of fund Ending balance of fund Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial statements 4

LAPORAN PERUBAHAN DANA (Lanjutan) STATEMENTS OF FUND CHANGES (Continued) Catatan/ 2 0 1 4 Notes 2 0 1 3 DANA INFAK PENERIMAAN Penerimaan infak Penerimaan bagi hasil Penerimaan lain-lain JUMLAH PENERIMAAN DANA INFAK PENYALURAN Program pendidikan Program kesehatan Program sosial masyarakat Program ekonomi Program kemanusiaan Program advokasi Pengembangan jaringan Alokasi untuk amil Alokasi untuk operasional wakaf Alokasi pemanfaatan aset kelolaan Penyusutan aset JUMLAH PENYALURAN Surplus Saldo dana awal Saldo dana akhir 37.552.187.610 2q 39.690.712.055 16.418.942 31.568.658 677.489.162 900.272.693 38.246.095.714 40.622.553.406 3.145.506.495 1.762.261.804 1.259.251.530 2.314.340.849 3.067.047.573 5.845.338.786 617.372.329 248.936.382 13.401.078 287.061.500 469.292.381 978.863.701-21.255.100 22.647.407.368 26.519.843.030-1.407.359.665 30.000.000-31.249.278.754 39.385.260.817 6.996.816.960 1.237.292.589 6.950.647.545 5.713.354.956 13.947.464.505 6.950.647.545 INFAQ FUND RECEIVING RESOURCES Receiving infaq fund Profit sharing of infaq fund placement Other income TOTAL RECEIVING INFAQ FUND RESOURCES EXPENDED Education program Health program Public society program Economic program Humanity program Advocacy program Networking development Allocation for amil Allocation for operational of waqaf Allocation of assets under management Depreciation assets TOTAL RESOURCES EXPENDED Surplus Beginning balance of fund Ending balance of fund Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial statements 5

LAPORAN PERUBAHAN DANA (Lanjutan) STATEMENTS OF FUND CHANGES (Continued) Catatan/ 2 0 1 4 Notes 2 0 1 3 DANA INFAK TERIKAT PENERIMAAN Penerimaan infak terikat Penerimaan bagi hasil Penerimaan lain-lain Penerimaan surplus wakaf 36.936.922.392 2q 25.276.178.388 172.697.235 319.717.061 145.346.321 227.301.047-136.454.766 RESTRICTED INFAQ FUND RECEIVING RESOURCES Receipt of infaq restricted Profit sharing of infaq restricted fund placement Other income Income of surplus of waqaf JUMLAH PENERIMAAN INFAK TERIKAT 37.254.965.948 25.959.651.262 TOTAL RECEIVING INFAQ RESTRICTED FUND PENYALURAN Program pendidikan Program kesehatan Program sosial masyarakat Program ekonomi Program kemanusiaan Program advokasi Alokasi untuk amil 7.500.128.703 11.443.510.642 5.469.692.274 7.242.920.356 10.315.128.998 7.778.226.158 1.870.638.179 2.552.715.960 25.400.000 341.922.000-80.085.500 3.371.842.765 631.858.046 RESOURCES EXPENDED Education program Health program Public society program Economic program Humanity program Advocacy program Allocation for amil JUMLAH PENYALURAN 28.552.830.919 30.071.238.662 TOTAL RESOURCES EXPENDED SOSIALISASI ZISWAF OPERASIONAL KANTOR 82.531.083 16 803.115.298 4.333.676.953 17 3.307.468.413 SOCIALIZATION OF ZISWAF OPERATIONAL OFFICE JUMLAH PENYALURAN 32.969.038.955 34.181.822.373 TOTAL RESOURCES EXPENDED Surplus/(defisit) Saldo dana awal Saldo dana akhir 4.285.926.993 (8.222.171.111) 25.047.629.830 33.269.800.941 29.333.556.823 25.047.629.830 Surplus/(deficit) Beginning balance of fund Ending balance of fund Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial statements 6

LAPORAN PERUBAHAN DANA (Lanjutan) STATEMENTS OF FUND CHANGES (Continued) 2014 Catatan/ Notes 2013 Dana tidak terikat/ Non restricted fund Dana terikat temporer/ Temporary restricted fund Dana terikat permanen/ Permanent restricted fund Jumlah/ Total Dana tidak terikat/ Non restricted fund Dana terikat temporer/ Temporary restricted fund Dana terikat permanen/ Permanent restricted fund Jumlah/ Total DANA WAKAF WAQAF FUND PENERIMAAN Penerimaan wakaf Penerimaan bagi hasil Penerimaan lain-lain - - 7.560.715.508 7.560.715.508-2.581.442.871-2.581.442.871 - - - - - - 17.097.317.425 17.097.317.425-783.455.687-783.455.687 6.087.801 62.500.000-68.587.801 RECEIVING RESOURCES Receiving waqaf fund Profit sharing of waqaf fund placement Other income JUMLAH PENERIMAAN - 2.581.442.871 7.560.715.508 10.142.158.379 6.087.801 845.955.687 17.097.317.425 17.949.360.913 TOTAL RECEIVING PENYALURAN Beban penyusutan: Operasional Aset kelolaan Pengelolaan aset TWI Operasional wakaf Sosialisasi wakaf RESOURCES EXPENDED Depreciation expenses: - - - - 77.528.750 - - 77.528.750 Operational Assets under - - 7.198.749.458 7.198.749.458 - - 1.511.431.703 1.511.431.703 management Management of - 3.070.968.317-3.070.968.317-2.157.103.074-2.157.103.074 TWI's assets - - - - 709.472.645 - - 709.472.645 Operational of wakaf - - - - 621.076.450 - - 621.076.450 Socialization of wakaf JUMLAH PENYALURAN Saldo (dipindahkan) - 3.070.968.317 7.198.749.458 10.269.717.775 1.408.077.845 2.157.103.074 1.511.431.703 5.076.612.622-3.070.968.317 7.198.749.458 10.269.717.775 1.408.077.845 2.157.103.074 1.511.431.703 5.076.612.622 TOTAL RESOURCES EXPENDED Balance (brought forward) Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial statements 7

LAPORAN PERUBAHAN DANA (Lanjutan) STATEMENTS OF FUND CHANGES (Continued) Catatan/ 2014 Notes 2013 Dana tidak terikat/ Non restricted fund Dana terikat temporer/ Temporary restricted fund Dana terikat permanen/ Permanent restricted fund Jumlah/ Total Dana tidak terikat/ Non restricted fund Dana terikat temporer/ Temporary restricted fund Dana terikat permanen/ Permanent restricted fund Jumlah/ Total DANA WAKAF WAQAF FUND Balance Saldo (pindahan) - 3.070.968.317 7.198.749.458 10.269.717.775 1.408.077.845 2.157.103.074 1.511.431.703 5.076.612.622 (carry forward) Surplus/(defisit) - (489.525.446) 361.966.050 (127.559.396) (1.401.990.045) (1.311.147.387) 15.585.885.722 12.872.748.291 Surplus/(deficit) Transfer antar dana Transfer of fund Alokasi operasional wakaf Allocation of operational dari dana infak - - - - 922.034.886 1.893.402.624-2.815.437.510 waqaf from infaq fund Alokasi dana wakaf Allocation of waqaf fund ke dana zona madina - - - - - - (3.249.420.566) (3.249.420.566) to zona madina fund Penyaluran Resources expended surplus wakaf - - - - - (139.454.766) - (139.454.766) of waqaf surplus 5% pokok wakaf 5% of waqaf primary untuk operasional - - (352.227.042) (352.227.042) 551.899.634 - (551.899.634) - for operational Jumlah transfer antar dana - - (352.227.042) (352.227.042) 1.473.934.521 1.753.947.858 (3.801.320.200) (573.437.822) Total transfer of fund Beginning Saldo dana awal - 756.258.231 92.429.552.007 93.185.810.238 (71.944.476) 313.457.760 80.644.986.485 80.886.499.768 balance of fund Ending Saldo dana akhir - 266.732.785 92.439.291.015 92.706.023.800-756.258.231 92.429.552.007 93.185.810.238 balance of fund Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial statements 8

LAPORAN PERUBAHAN DANA (Lanjutan) STATEMENTS OF FUND CHANGES (Continued) Catatan/ 2 0 1 4 Notes 2 0 1 3 DANA SOLIDARITAS KEMANUSIAAN SOLIDARITY FOR HUMANITY FUND PENERIMAAN Penerimaan solidaritas kemanusiaan 16.104.812.099 3.453.272.344 RECEIVING RESOURCES Receiving of solidarty for humanity JUMLAH PENERIMAAN DANA SOLIDARITAS KEMANUSIAAN 16.104.812.099 3.453.272.344 TOTAL RECEIVING SOLIDARITY FOR HUMANITY FUND PENYALURAN Program kesehatan Program sosial masyarakat Program ekonomi Program kemanusiaan Program advokasi Alokasi untuk amil 89.620.100 64.711.800 1.156.796.460 887.961.100 281.442.756 74.340.200 6.023.964.752 3.892.915.155-20.000.000 811.852.315 165.279.775 RESOURCES EXPENDED Health program Public society program Economic program Humanity program Advocacy program Allocation for amil JUMLAH PENYALURAN 8.363.676.383 5.105.208.030 TOTAL RESOURCES EXPENDED Surplus/(defisit) Saldo dana awal Saldo dana akhir 7.741.135.716 (1.651.935.686) 1.918.445.857 3.570.381.543 9.659.581.573 1.918.445.857 Surplus/(deficit) Beginning balance of fund Ending balance of fund Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial statements 9

LAPORAN PERUBAHAN DANA (Lanjutan) STATEMENTS OF FUND CHANGES (Continued) Catatan/ 2 0 1 4 Notes 2 0 1 3 DANA OPERASIONAL OPERATIONAL FUND PENERIMAAN RECEIPTS Alokasi amil dari dana zakat 15.504.630.241 15.721.629.964 Amil allocation from zakat fund Alokasi amil dari dana infak 22.647.407.368 27.642.330.718 Amil allocation from infaq fund Alokasi amil dari dana Amil allocation from infak terikat 3.371.842.765 631.858.046 infaq restricted fund Alokasi amil dari dana Amil allocation from solidaritas kemanusiaan 811.852.315 165.279.775 solidarity from humanity fund Alokasi amil dari dana Amil allocation from tebar hewan kurban 1.394.795.383 - tebar hewan kurban fund Alokasi amil dari dana wakaf 352.227.043 - Amil allocation from waqaf fund Profit sharing of operational Penerimaan bagi hasil 30.480.157 180.815.192 fund placement Penerimaan lain-lain 262.265.840 282.009.790 Other income JUMLAH PENERIMAAN 44.375.501.112 44.623.923.485 TOTAL RECEIVING OPERATIONAL FUND PENYALURAN Pengembangan jaringan JUMLAH PENYALURAN 239.000.895 107.500.224 239.000.895 107.500.224 RESOURCES EXPENDED Networking development TOTAL RESOURCES EXPENDED BIAYA SOSIALISASI ZISWAF SOCIALIZATION OF ZISWAF Advertising and Biaya promosi dan iklan 9.264.177.319 16 12.101.646.604 promotion expense Event/ kegiatan khusus 3.035.350.316 16 2.018.463.412 Special events/ activities Operasional sosialisasi 697.062.450 16 807.378.970 Operational of socialization Volunteer 2.097.409.834 16 1.482.684.963 Volunteer Layanan konter 1.005.806.314 16 793.470.350 Counter services Pengembangan MPZ 181.718.042 16 144.475.000 MPZ development OPERASIONAL KANTOR OPERATIONAL OFFICE Biaya kepersonaliaan 20.727.786.859 17 18.131.846.548 Human resources expense Biaya pemeliharaan 865.758.900 17 2.131.159.991 Maintenance expense General and Biaya administrasi dan umum 4.331.689.583 17 5.079.590.887 administration expense Biaya penyusutan 1.420.169.145 17 1.287.534.009 Depreciation expense Biaya amortisasi 877.416.510 17 839.610.073 Ammortization expense JUMLAH PENYALURAN Defisit Saldo dana awal Saldo dana akhir 44.743.346.167 44.925.361.031 (367.845.055) (301.437.546) 490.970.940 792.408.486 123.125.885 490.970.940 TOTAL RESOURCES EXPENDED Deficit Beginning balance of fund Ending balance of fund Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial statements 10

LAPORAN PERUBAHAN DANA (Lanjutan) STATEMENTS OF FUND CHANGES (Continued) Catatan/ 2 0 1 4 Notes 2 0 1 3 DANA ZONA MADINA ZONA MADINA FUND PENERIMAAN RECEIVING RESOURCES Alokasi amil dari dana zakat - 1.446.068.266 Amil allocation from zakat fund Penerimaan infak - 1.130.618.693 Receiving of infaq Alokasi amil dari dana wakaf - 3.249.420.566 Amil allocation from waqaf fund TOTAL RECEIVING JUMLAH PENERIMAAN - 5.826.107.525 ZONA MADINA FUND PENYALURAN Program kesehatan Program sosial masyarakat Alokasi pemanfaatan aset kelolaan Penyusutan aset JUMLAH PENYALURAN Defisit Saldo dana awal Saldo dana akhir - 6.854.233.680-1.441.271.469 2.215.381.422 2.273.102.898 2.215.381.422 10.568.608.047 (2.215.381.422) (4.742.500.522) 42.351.542.675 47.094.043.197 40.136.161.253 42.351.542.675 RESOURCES EXPENDED Health program Public society program Allocation of assets under management Depreciation assets TOTAL RESOURCES EXPENDED Deficit Beginning balance of fund Ending balance of fund Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial statements 11

LAPORAN PERUBAHAN DANA (Lanjutan) STATEMENTS OF FUND CHANGES (Continued) 2 0 1 4 Catatan/ Notes 2 0 1 3 DANA TEBAR HEWAN KURBAN PENERIMAAN Penerimaan tebar hewan kurban Penerimaan bagi hasil Penerimaan lain-lain 29.819.247.049 28.174.642.597 5.516.053 9.609.951 71.910.684 259.465.079 TEBAR HEWAN KURBAN FUND RECEIVING RESOURCES Receiving of tebar hewan kurban Profit sharing of tebar hewan kurban fund placement Other income JUMLAH PENERIMAAN DANA TEBAR HEWAN KURBAN 29.896.673.786 28.443.717.627 TOTAL RECEIVING TEBAR HEWAN KURBAN FUND PENYALURAN RESOURCES EXPENDED Program sosial masyarakat Public society program Resources expended of Penyaluran hewan kurban 24.359.316.214 24.498.742.118 hewan kurban Alokasi untuk amil 1.394.795.383 - Allocation for amil JUMLAH PENYALURAN 25.754.111.597 24.498.742.118 TOTAL RESOURCES EXPENDED SOSIALISASI THK OPERASIONAL KANTOR JUMLAH PENYALURAN Surplus/(defisit) Saldo dana awal Saldo dana akhir 2.188.406.800 16 2.397.219.700 1.935.021.628 17 2.113.860.849 29.877.540.025 29.009.822.667 19.133.761 (566.105.040) 792.131.210 1.358.236.250 811.264.971 792.131.210 SOCIALIZATION OF THK OPERATIONAL OFFICE TOTAL RESOURCES EXPENDED Surplus/(deficit) 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 247.607.779.649 248.763.002.732 TOTAL BALANCE OF FUND ZAKAT, INFAQ, RESTRICTED INFAQ, WAQAF, SOLIDARITY FOR HUMANITY, OPERATIONAL, ZONA MADINA, AND TEBAR HEWAN KURBAN Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial statements 12

LAPORAN PERUBAHAN ASET KELOLAAN STATEMENTS OF ASSET CHANGES UNDER MANAGEMENT 2 0 1 4 Saldo awal/ Beginning balance Penambahan/ Additions Pengurangan/ Deductions Penyisihan/ Allowance Akum penyusutan/ Accum depr Saldo akhir/ Ending balance DANA ZAKAT ZAKAT FUND Aset kelolaan lancar Piutang Dana bergulir Aset kelolaan tidak lancar Aset tetap Tanah Bangunan Kendaraan Peralatan 365.000.000 - - - - 7.747.934.521 1.515.847.750 62.000.000 - - 702.034.066 234.400.000 - - - 4.045.761.075 31.598.000 875.978.675 - (1.055.790.486) 2.708.516.667 800.253.000 3.500.000 - (1.884.954.501) 5.349.746.299 986.183.450 98.821.640 - (4.230.906.659) 365.000.000 9.201.782.271 936.434.066 2.145.589.914 1.620.315.166 2.006.201.450 Current assets under management Receivables Revolving fund Non current assets under management Fixed assets Land Buildings Vehicles Equipments 20.918.992.628 3.568.282.200 1.040.300.315 - (7.171.651.646) 16.275.322.866 2 0 1 3 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 365.000.000 - - - - 365.000.000 8.052.612.416-304.677.895 - - 7.747.934.521 155.204.466 546.829.600 - - - 702.034.066 3.445.761.075 600.000.000 - - (896.244.100) 3.149.516.975 2.471.563.417 361.500.000 124.546.750 - (1.588.998.540) 1.119.518.127 4.173.727.905 1.250.286.251 74.267.857 - (3.384.483.348) 1.965.262.951 Current assets under management Receivables Revolving fund Non current assets under management Fixed assets Land Buildings Vehicles Equipments 18.663.869.279 2.758.615.851 503.492.502 - (5.869.725.988) 15.049.266.640 Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial statements 13

LAPORAN PERUBAHAN ASET KELOLAAN STATEMENTS OF ASSET CHANGES UNDER MANAGEMENT (Lanjutan) (Continued) 2 0 1 4 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 944.539.897-944.539.897 - - - 800.000.000 - - (295.470.000) - 1.095.470.000 346.039.627 1.072.390.000 346.039.627 - - 1.072.390.000 600.000.000-600.000.000 - (282.500.000) (282.500.000) INFAQ FUND Current assets under management Revolving fund Investments Non current assets under management Fixed assets Land Buildings 2.690.579.524 1.072.390.000 1.890.579.524 (295.470.000) (282.500.000) 1.885.360.000 2 0 1 3 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 944.539.897 - - - - 944.539.897 800.000.000 - - - - 800.000.000 346.039.627 - - - - 346.039.627 600.000.000 - - - (252.500.000) 347.500.000 Current assets under management Revolving fund Investments Non current assets under management Fixed assets Land Buildings 2.690.579.524 - - - (252.500.000) 2.438.079.524 Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial statements 14

LAPORAN PERUBAHAN ASET KELOLAAN STATEMENTS OF ASSET CHANGES UNDER MANAGEMENT (Lanjutan) (Continued) 2 0 1 4 Saldo awal/ Penambahan/ Pengurangan/ Penyisihan/ Akum penyusutan/ Beginning balance Additions Deductions Allowance Accum depr Saldo akhir/ Ending balance DANA WAKAF WAQAF FUND Current assets Aset kelolaan under lancar management Investments Investasi of waqaf wakaf produktif 2.780.230.600-1.625.555.600 - - 1.154.675.000 productive Non current Aset kelolaan assets under tidak lancar management Assets under Aset kelolaan - management - waqaf wakaf produktif productive Tanah 49.892.838.387-404.944.000 - - 49.487.894.387 Land Bangunan 61.878.343.978 4.217.444.250 - - (6.928.911.286) 59.166.876.942 Buildings Kendaraan - 101.500.000 - - (6.766.666) 94.733.334 Vehicles Peralatan 1.431.299.850 14.355.000 - - (1.138.767.227) 306.887.623 Equipments Assets under Aset kelolaan - management - wakaf sosial waqaf social Tanah 5.591.279.771 - - - - 5.591.279.771 Land Bangunan 4.779.947.204 2.877.850.000 - - (2.177.460.651) 5.480.336.553 Buildings Kendaraan 266.975.000 - - - (266.975.000) - Vehicles Peralatan 441.774.500 - - - (441.774.500) - Equipments 127.062.689.290 7.211.149.250 2.030.499.600 - (10.960.655.331) 121.282.683.609 Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial statements 15

LAPORAN PERUBAHAN ASET KELOLAAN STATEMENTS OF ASSET CHANGES UNDER MANAGEMENT (Lanjutan) (Continued) 2 0 1 3 Saldo awal/ Penambahan/ Pengurangan/ Penyisihan/ Akum penyusutan/ Saldo akhir/ Beginning balance Additions Deductions Allowance Accum depr Ending balance DANA WAKAF (lanjutan) WAQAF FUND (continued) Current assets Aset kelolaan under lancar management Investments Investasi of waqaf wakaf produktif 993.543.000 2.086.687.600 300.000.000 - - 2.780.230.600 productive Non current Aset kelolaan assets under tidak lancar management Assets under Aset kelolaan - management - waqaf wakaf produktif productive Tanah 49.916.760.357 149.985.030 173.907.000 - - 49.892.838.387 Land Bangunan 18.181.188.025 43.697.155.953 - - - 61.878.343.978 Buildings Kendaraan - - - - - - Vehicles Peralatan 871.803.850 559.496.000 - - (131.964.888) 1.299.334.962 Equipments Assets under Aset kelolaan - management - wakaf sosial waqaf social Tanah 5.591.279.771 - - - - 5.591.279.771 Land Bangunan 4.779.947.204 - - - (1.785.385.092) 2.994.562.112 Buildings Kendaraan 266.975.000 - - - (266.975.000) - Vehicles Peralatan 441.774.500 - - - (441.774.500) - Equipments 81.043.271.707 46.493.324.583 473.907.000 - (2.626.099.480) 124.436.589.810 Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial statements 16

LAPORAN PERUBAHAN ASET KELOLAAN STATEMENTS OF ASSET CHANGES UNDER MANAGEMENT (Lanjutan) (Continued) 2 0 1 4 Saldo awal/ Penambahan/ Pengurangan/ Penyisihan/ Akum penyusutan/ Saldo akhir/ Beginning balance Additions Deductions Allowance Accum depr Ending balance DANA ZONA MADINA ZONA MADINA FUND Aset kelolaan lancar Aset kelolaan tidak lancar Aset tetap Tanah Bangunan Kendaraan Peralatan - - - - - - 12.071.350.000 - - - - 12.071.350.000 30.805.063.150 759.399.948 801.399.978 - (5.436.972.527) 25.326.090.593 196.400.000-17.000.000 - (72.314.525) 107.085.475 16.554.878.323 2.034.483.303 - - (11.299.683.961) 7.289.677.665 Current assets under management Non current assets under management Fixed assets Land Buildings Vehicles Equipments 59.627.691.473 2.793.883.251 818.399.978 - (16.808.971.013) 44.794.203.733 2 0 1 3 Saldo awal/ Penambahan/ Pengurangan/ Penyisihan/ Akum penyusutan/ Saldo akhir/ Beginning balance Additions Deductions Allowance Accum depr Ending balance Aset kelolaan lancar Aset kelolaan tidak lancar Aset tetap Tanah Bangunan Kendaraan Peralatan - - - - - - 12.071.350.000 - - - - 12.071.350.000 27.017.604.109 3.787.459.041 - - (3.920.407.627) 26.884.655.523 196.400.000 - - - (50.047.569) 146.352.431 11.267.302.294 5.287.576.029 - - (6.741.794.394) 9.813.083.929 Current assets under management Non current assets under management Fixed assets Land Buildings Vehicles Equipments 50.552.656.403 9.075.035.070 - - (10.712.249.590) 48.915.441.883 Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial statements 17

LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS Catatan/ 2 0 1 4 Notes 2 0 1 3 ARUS KAS DARI AKTIVITAS OPERASI Kenaikan aset bersih (814.227.563) 20.002.333.565 CASH FLOWS FROM OPERATING ACTIVITIES Increase in net assets Penyesuaian untuk: Adjustment for: Correction of beginning Penyusutan aktiva tetap 1.621.897.407 2g,11 10.036.568.339 assets Penyusutan Correction of beginning aktiva tetap kelolaan 10.000.084.530 12 - assets under management Saldo dana sebelum Fund balance before perubahan dana change of fund Kenaikan Increase piutang (837.482.498) 2c,4 (2.323.497.357) receivables Kenaikan uang muka (3.165.268.699) 5 (1.397.705.184) Increase advance payment Kenaikan biaya dibayar dimuka (2.439.189.555) 2d,6 (426.638.839) Increase prepaid expenses Kenaikan Increase barang berharga (13.766.260) 2f,8 (169.641.750) valuable goods (Kenaikan)/ (Increase)/ penurunan persediaan 184.324.160 2e,7 (1.578.146.832) decrease inventories Penurunan Decrease utang (3.369.332.919) 13 (135.519.872) payables Kenaikan Increase imbalan pasca kerja 2.758.799.321 17 819.633.000 Post-employment benefits Kenaikan/ Increase/(decrease) (penurunan) utang jasa giro (241.485.810) 113.954.875 current account payable Kenaikan/ (penurunan) biaya yang Increase/(decrease) masih harus dibayar (36.871.613) 81.129.737 accrued expense Penurunan utang pajak (104.408.201) 16 (62.026.756) Decrease tax payable Penurunan Decrease utang lain-lain - 14 (7.545.000) other payable Kas bersih diperoleh dari aktivitas operasi ARUS KAS DARI AKTIVITAS INVESTASI Dana bergulir Investasi Aktiva tetap Aktiva tetap kelolaan Kas bersih digunakan untuk aktivitas investasi Saldo (dipindahkan) 3.543.072.302 24.952.897.926 (953.847.750) 9 304.677.895 4.747.971.379 10 5.126.496.356 (2.515.219.132) 2g,11 (56.539.058.831) (10.897.647.101) 12 - (9.618.742.604) (51.107.884.580) (6.075.670.302) (26.154.986.654) Net cash provided by operating activities CASH FLOWS FROM INVESTING ACTIVITIES Revolving fund Investments Fixed asset Fixed asset under management Net cash used in investing activities Balance (brought forward) Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial statements 18

LAPORAN ARUS KAS (Lanjutan) STATEMENTS OF CASH FLOWS (Continued) Catatan/ 2 0 1 4 Notes 2 0 1 3 Saldo (pindahan) ARUS KAS DARI AKTIVITAS PENDANAAN Penambahan/(pembayaran) hutang jangka panjang Kas bersih diperoleh dari/ digunakan untuk aktivitas pendanaan KENAIKAN/ (PENURUNAN) BERSIH KAS DAN SETARA KAS KAS DAN SETARA KAS AWAL TAHUN KAS DAN SETARA KAS AKHIR TAHUN (6.075.670.302) (26.154.986.654) (3.591.828.080) 14 33.159.814.420 (3.591.828.080) 33.159.814.420 (9.667.498.382) 7.004.827.766 66.805.288.741 3 59.800.460.975 57.137.790.359 3 66.805.288.741 Balance (carry forward) CASH FLOWS FROM FINANCING ACTIVITIES Addition/(payment) of long term payable Net cash provided by/ used in financing activities NET INCREASE/ (DECREASE) IN CASH AND CASH EQUIVALENT CASH AND CASH EQUIVALENT AT THE BEGINNING OF YEAR CASH AND CASH EQUIVALENT AT THEE END OF YEAR Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan The accompanying notes to the financial statements form an integral part of these financial statements 19

CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS (Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full of Rupiah, unless otherwise stated) 1. UMUM 1. GENERAL Yayasan Republika ( Yayasan ) didirikan dengan akta notaris H. Abu Yusuf, SH, tanggal 14 September 1994 yang diumumkan dalam Berita Negara Republik Indonesia No. 163/A.YAY.HKM/1996/PNJAKSEL. Pada tanggal 8 Oktober 2001 Menteri Agama Republik Indonesia mengeluarkan Surat Keputusan No. 439 Tahun 2001 tentang Pengukuhan sebagai Lembaga Amil Zakat tingkat Nasional. Yayasan berkedudukan di Perkantoran Ciputat Indah Permai C 28-29, Jl. Ir. H. Juanda No. 50 Ciputat, Jakarta. Yayasan Republika ( the Foundation ) was established based on notarial deed dated September 14, 1994 of H. Abu Yusuf, SH, which published in State Gazzete of Republic of Indonesia No.163/A.YAY.HKM/1996/PNJAKSEL. On October 8, 2001 Ministry of Religion of Republic Indonesia set forth a Decree No. 439 year 2001 regarding Declaration of as National Zakat Collector Institution ("Lembaga Amil Zakat"). The foundation domiciled at Perkantoran Ciputat Indah Permai C 28-29, Jl. Ir. H. Juanda No. 50 Ciputat, Jakarta. Yayasan adalah suatu model keterbukaan dalam pengelolaan Zakat, Infaq dan Sedekah serta Wakaf (ZISWAF). Misi lembaga adalah menjadi gerakan masyarakat yang mentransformasikan nilai-nilai kebaikan, mewujudkan masyarakat berdaya melalui pengembangan ekonomi kerakyatan, terlibat aktif dalam kegiatan kemanusiaan dunia melalui penguatan jaringan global, melahirkan kader pemimpin berkarakter dan berkompetensi global, melakukan advokasi kebijakan untuk mewujudkan sistem yang berkeadilan, mengembangkan diri sebagai organisasi global melalui inovasi, kualitas, pelayanan, transparansi, akuntabilitas, independensi dan kemandirian lembaga. The Foundation is a model of transparancy in managing and distributing Zakat, Infaq/shadaqah and Wakaf (ZISWAF). The Foundation has missions to build up themselves become the institution which transform the good values, motivate the strength of the people through the development of economic society, active in humanity activities in the world through the strength of global connections, born a characteristic leader and global competency, doing advocacy in policy to make a system in justice, develop themselves as global organization through innovation, quality, services, transparancy, accountability, independency, and an independent institution. Tujuan utama Yayasan adalah untuk mengembangkan etos kerja masyarakat melalui dana ZISWAF yang dikelola berdasarkan syariah. Untuk mencapai tujuan tersebut, Yayasan berusaha mengumpulkan dan menyalurkan dana ZISWAF untuk mengembangkan ekonomi produktif, beasiswa pendidikan dan hal-hal yang sifatnya mendesak tanpa bunga atau bagi hasil kepada masyarakat yang memenuhi syarat-syarat tertentu. Untuk itu Yayasan bekerja sama dengan Baitul Maal Wattamwil (BMT) serta Lembaga Swadaya Masyarakat (LSM). The foundations' primary objective is to develop society's work ethic through ZISWAF fund which managed based on syariah. To achieve such objectives, the foundation is collecting and distributing ZISWAF fund for encouraging economy productive, education scholarship and other noninterest matters or profit sharing to society who fulfil certain requirements. In accomplishing the above objectives, The foundation colaborate with Baitul Maal Wattamwil (BMT) and Non Governmental Organization (NGO). 20

(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full of Rupiah, unless otherwise stated) 1. UMUM (Lanjutan) 1. GENERAL (Continued) Untuk menunaikan amanat UU No.16 Tahun 2001 tentang yayasan, terutama Bab VI mengenai Organ Yayasan, maka pada tanggal 25 Agustus 2008 (23 Sya'ban 1429 H) dewan pembina yayasan Dompet Dhuafa Republika telah menyelenggarakan rapat yang keputusannya dituangkan dalam akta notaris Edi Priyono, SH No.18 tanggal 23 Oktober 2008 dan diubah pada rapat dewan pembina pada 17 Februari 2011 yang keputusannya dituangkan dalam PKR No. 37 oleh notaris Edi Priyono, SH. Akta notaris tersebut berisikan komposisi organ yayasan yang baru terdiri Dewan Pembina, Dewan Pengawas, dan Dewan Pengurus. Hal ini mengubah komposisi organ yayasan sebelumnya yang terdiri dari Dewan Pendiri, Dewan Syariah, dan Dewan Direksi. Pada tahun 2014, terjadi perubahan pada susunan Dewan Pengawas yang tertuang dalam akta notaris Edi Priyono, SH No.28 tanggal 28 Februari 2014. Selain itu, terjadi perubahan pada susunan Dewan Pengurus yang tertuang dalam akta notaris Edi Priyono SH No.23 tanggal 22 Juli 2014. Dengan demikian, struktur organ yayasan pada 31 Desember 2014 dan 2013 berturut-turut adalah sebagai berikut: To fulfill the mandate of UU No.16 year 2001, in particular Chapter VI Foundations Organ, on August 25, 2008 (23 Sya'ban 1429 H), board of trustees of the foundation has organized a meeting that its decision stated in a notarial deed of Edi Priyono, SH No. 18 dated October 23, 2008 and changed on board of trustees meeting on February, 17 2011 the decision stated in PKR No. 37 by the notary Edi Priyono, SH. Deed of organ compositions containing the new foundation which consists of the Board of Trustee, Board of Supervisor, and Board of Management. This leads to a change in the composition of the previous organ foundation, consisting of the Council of founder, Shariah Council and Board of Director. In 2014, there is a change in the composition of Board of Supervisor stated in a notarial deed of Edi Priyono, SH No. 28 dated February 28, 2014. Besides, there is a change in the composition of Board of Management stated in a notarial deed of Edi Priyono, SH No. 23 dated July 22, 2014. Thus, the structure of organs of the foundation on December 31, 2014 and 2013 respectively are as follows: 2 0 1 4 2 0 1 3 Dewan Pembina Parni Hadi Andi Makmur Makka Haidar Bagir Sutiono Sinanseri Ecip Parni Hadi Andi Makmur Makka Haidar Bagir Sutiono Sinanseri Ecip Board of Trustees Dewan Pengawas Erry Riyana Hardjapamekas Azyumardi Azra A Partomuan Pohan Yuniarko Erie Sudewo Erry Riyana Hardjapamekas Azyumardi Azra A Partomuan Pohan Board of Supervisors Dewan Pengurus Rahmad Riyadi Zaim Uchrowi Taufik Hidayat Rahmad Riyadi Zaim Uchrowi Taufik Hidayat Board of Management Board of Syariah Dewan Pengawas Syariah Amin Suma Amin Suma Supervisors Izzudin Abdul Manaf Izzudin Abdul Manaf Wahfiudin bin Sakam Wahfiudin bin Sakam 21

(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in full of Rupiah, unless otherwise stated) 1. UMUM (Lanjutan) 1. GENERAL (Continued) 2 0 1 4 2 0 1 3 Pelaksana Kegiatan Operasional Ahmad Juwaini Ahmad Juwaini Yuli Pujihardi M. Thoriq Losa Priyaman Losa Priyaman Nana Mintarti Rini Suprihartanti Imam Rulyawan - The Management of Operational Activities Yayasan mempunyai karyawan sejumlah 119 dan 143 orang, juga direksi sejumlah 5 orang sampai dengan 31 Desember 2014 dan 2013. Jumlah kompensasi yang diberikan kepada karyawan dan direktur sejumlah Rp 3.808.824.000 dan Rp 3.226.550.000 untuk tahun yang berakhir tanggal 31 Desember 2014 dan 2013. Sementara, jumlah dana pensiun untuk dewan direktur sejumlah Rp 1.304.472.000 dan Rp 1.359.637.000 untuk tahun yang berakhir tanggal 31 Desember 2014 dan 2013. The Foundation has a total number of employees of 119 and 143, also 5 directors as of December 31, 2014 and 2013 respectively. Total compensations given to the employees and directors amounted to Rp 3,808,824,000 and Rp 3,226,550,000 for the years ended December 31, 2014 and 2013, respectively. Whereas total pension contribution for the board of directors amounted to Rp 1,304,472,000 and Rp 1,359,637,000 for the years ended December 31, 2014 and 2013. Dewan pengurus Yayasan bertanggung jawab atas penyusunan laporan keuangan dan diselesaikan pada tanggal 23 Februari 2016. The Board of management are responsible for the preparation of the financial statements and completed on February 23, 2016. 22

2. KEBIJAKAN AKUNTANSI 2. Laporan keuangan telah disusun sesuai dengan Standar Akuntansi Keuangan di Indonesia, yang mencakup Pernyataan dan interpretasi yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia. Seperti diungkapkan dalam catatan-catatan terkait di bawah ini, beberapa standar akuntansi yang telah direvisi dan diterbitkan, diterapkan efektif tanggal 1 Januari 2012. ACCOUNTING POLICIES The financial statements have been prepared in accordance with Indonesian Financial Accounting Standards, which comprise the Statements and interpretations issued by the Board of Financial Accounting Standards of the Indonesian Institute of Accountants. As discussed further in the relevant succeeding notes, several amended and published accounting standards are adopted effectively on January 1, 2012. a. Dasar Penyusunan Laporan Keuangan a. Basic Financial Statement Presentation Laporan keuangan Yayasan disusun sesuai dengan PSAK (Pernyataan Standar Akuntansi Keuangan) No. 45 (Revisi 2011), Pelaporan Keuangan Entitas Nirlaba dan PSAK No.109 "Akuntansi Zakat dan Infak/Sedekah" yang dikeluarkan oleh Ikatan Akuntan Indonesia. Laporan keuangan Yayasan disusun berdasarkan konsep akuntansi dana (fund accounting ) dan disajikan sesuai accrual basis kecuali untuk penerimaan donasi yang dicatat saat kas diterima. Laporan arus kas disusun dengan metode tidak langsung dengan mengelompokkan arus kas dalam aktivitas operasi, investasi dan pendanaan. The financial statements of foundation are prepared in accordance with the SFAS (Statements of Financial Accounting Standards) No.45 (Revised 2011), Financial Reporting Non-profit Organization and SFAS No. 109, "Accounting of Zakat and Infaq/Shadaqah" issued by the Indonesian Institute of Accountants. The financial statements of foundation are prepared based on fund accounting concept and presented based on accrual basis except for incoming resources that recorded when cash received. Statement of cash flows is prepared using indirect method by classified cash flows in operating activities, investing activities and financing activities. Mata uang pelaporan yang digunakan dalam laporan keuangan Yayasan adalah rupiah yang juga merupakan mata uang fungsional Yayasan. Seluruh angka dalam laporan keuangan, kecuali dinyatakan secara khusus, disajikan dalam mata uang Rupiah (Rp). Standar akuntansi baru dan revisi Sejak tanggal 1 Januari 2012, Yayasan menerapkan PSAK (Pernyataan Standar Akuntansi Keuangan) dan ISAK (Interpretasi Standar Akuntansi Keuangan) baru dan revisi yang efektif sejak tanggal tersebut. Perubahan kebijakan akuntansi telah dibuat seperti yang disyaratkan, sesuai dengan ketentuan transisi dalam masing-masing standar dan interpretasi. Currency in used in the financial statements of Foundation are expressed in Rupiah also currency in used for functional Foundation. Figures in the financial statements, unless otherwise stated, are expressed in Rupiah (IDR). New and revised accounting standards Since 1 January 2012, the Foundation implements new SFAS (Statements of Financial Accounting Standards) and IFAS (Interpretations of Financial Accounting Standards) and revision effective from that date. Changes in accounting policies have been made as required, in accordance with the transitional provisions in the respective standards and interpretations. 23

2. KEBIJAKAN AKUNTANSI (Lanjutan) 2. ACCOUNTING POLICIES (Continued) a. Dasar Penyusunan Laporan Keuangan (lanjutan) a. Basic Financial Statement Presentation (continued) Standar akuntansi baru dan revisi (lanjutan) Berikut adalah standar baru, perubahan atas standar dan interpretasi standar yang wajib diterapkan untuk pertama kalinya untuk tahun buku yang dimulai 1 Januari 2012, yang relevan terhadap Yayasan dengan revisi dan intepretasi yang telah diterbitkan, namun belum berlaku efektif untuk tahun buku yang dimulai pada atau setelah tanggal 1 Januari 2014: New and revised accounting standards (continued) The following new standards, amendments to standards and interpretations are mandatory for the first time for the financial year beginning January 1, 2012, relevant to the Foundation with amendments and interpretations issued but not yet effective for the financial year beginning January 1, 2014 as follows: - - - - - - - PSAK No. 1 (Revisi 2013), "Penyajian Laporan Keuangan"; PSAK 10 (Revisi 2010), "Pengaruh Perubahan Nilai Tukar Valuta Asing"; PSAK No. 16 (Revisi 2011), "Aset Tetap"; PSAK 24 (Revisi 2013), "Imbalan Kerja"; PSAK 45 (Revisi 2010), "Laporan Keuangan untuk Organisasi Nirlaba"; PSAK 46 (Revisi 2013), "Pajak Penghasilan"; PSAK 109, "Akuntasi Zakat dan Infak/Sedekah". - - - - SFAS No. 1 (Revised 2013), Presentation of Financial Statements ; SFAS 10 (Revised 2010), The Effects of Changes in Foreign Exchange Rates ; - SFAS No. 16 (Revised 2011), Fixed Assets ; - SFAS 24 (Revised 2013), Employee Benefits ; SFAS 45 (Revised 2010), Financial Reporting for Non-Profit Organisation ; - SFAS 46 (Revised 2013), Income Taxes ; SFAS 109, Accounting of Zakat and Infak/Sedekah. b. Kas dan Setara Kas b. Cash and Cash Equivalent Kas dan setara kas terdiri dari kas, kas di bank dan deposito berjangka dengan jangka waktu 3 (tiga) bulan atau kurang sejak tanggal penempatan dan tidak dijadikan sebagai jaminan pinjaman serta tanpa pembatasan penggunaan. Cash and cash equivalents consist of cash on hand, cash in banks and time deposits with maturities of 3 (three) months or less at the time of placement and not pledged as collateral for loans and without restrictions in the usage. c. Piutang c. Receivables Piutang dinyatakan berdasarkan jumlah kotor (gross amount). Yayasan tidak melakukan penyisihan atas piutang ragu-ragu. Apabila terdapat piutang yang benarbenar tak tertagih, maka piutang tersebut dihapuskan dan dibebankan pada laporan keuangan tahun berjalan. Receivables are stated at gross amount. The Foundation does not provide an allowance for doubtful accounts. The actual uncollectible receivables, if any, will be written-off and charged to the current financial statement. d. Uang muka d. Advance payments Uang muka merupakan pengeluaran untuk kegiatan baik untuk program maupun operasional yang masih berlangsung pada saat tanggal laporan keuangan. Advance payments are expenses for program and even operational activities that still in process at date of financial statements. 24

2. KEBIJAKAN AKUNTANSI (Lanjutan) 2. ACCOUNTING POLICIES (Continued) e. Biaya dibayar dimuka e. Prepaid expenses Biaya dibayar dimuka merupakan pengeluaran untuk biaya sewa dan asuransi yang telah dibayarkan sekaligus namun belum dibebankan seluruhnya sebagai biaya pada periode berjalan. Prepaid expenses are expenses for rent and insurance that have been paid in advance at once but not yet charged as a whole as expenses at current period. f. Persediaan f. Inventories Persediaan terdiri dari peralatan kesehatan dan medis yang akan digunakan untuk progran kesehatan di RST, dan perlengkapan sekolah dan umum lainnya yang akan digunakan untuk program SMART. Persediaan dinyatakan sebesar nilai terendah antara biaya perolehan dengan nilai realisasi neto. Inventories are categorized as medical equipments used for health program in RST, school and other equipments used for education program in SMART. Inventories are stated at the lower of cost and net realizable value. g. Barang berharga g. Valuable goods Barang berharga terdiri dari surat-surat berharga seperti deposito berjangka, saham, perhiasan serta barang berharga lainnya yang diterima dari muzaki untuk zakat, wakaf, infaq atau sedekah. Surat berharga dinilai sebesar nilai nominalnya, barang berharga lainnya dinilai berdasarkan nilai perolehannya. Valuable goods are consist of equities such as time deposits, shares, jewelry and other receipts considered as valuable goods from muzaki for zakat, wakaf, infaq or shadaqah. Marketable securities which stated at cost and other marketable securities are stated at historical value. h. Dana bergulir h. Revolving fund Asset yang berbentuk penempatan dana pada BMT atau badan usaha atau kegiatan lain yang hasil usahanya dipergunakan untuk program pemberdayaan mustahik. Assets as placement of fund for BMT or business entity or other programs which the result will be used for mustahik empowerment program. i. Investasi i. Investments Penempatan dana pada badan usaha yang hasil usahanya digunakan untuk membiayai operasional lembaga. A fund placement in business entity which the result will be used to maintain expenses of operational cost of institution. j. Investasi atas Aset Wakaf j. Investment of Assets of Waqaf Aset yang bersumber dari dana wakaf yang ditujukan untuk mendapatkan bagi hasil usaha yang digunakan untuk penyaluran program, maintenance dan reinvestasi aset wakaf serta operasional nadzir. Investasi aset wakaf dinyatakan sesuai dengan biaya perolehan atau perkiraan biaya menurut appraisal atau sumber lain yang reliable jika aset tersebut diperoleh melalui donasi. Assets sourced from waqaf fund addressed to get profit result that will be used for resources expended of program, maintenance, and re-investment of assets of waqaf also operational of nadzir. Investment of Assets of Waqaf are stated at cost or fair value based on appraisal or other reliable sources if the asset obtain through donation. 25