YAYASAN AKSI CEPAT TANGGAP LAPORAN KEUANGAN AUDIT Untuk tahun yang berakhir pada 31 Desember Dengan angka perbandingan untuk tahun AUDITED FINANCIAL STATEMENTS For the year ended December 31, With comparative figure for the year of DAFTAR ISI Opini ACT Laporan Perubahan Aset Kelolaan Halaman / Pages 2 3 4 5 6 7 CONTENTS ACT Opinion Statements of Changes in Assets under Mangement Statements of Cash Flows Diaudit oleh : Razikun Tarkosunaryo Member of MSI KAP RAZIKUN TARKOSUNARYO WAJAR TANPA PENGECUALIAN Yaitu : Kesesuaian Laporan Keuangan Dengan SAK di Indonesia
Laporan Keuangan Financial Statements ASET ASSETS ASET LANCAR Kas dan setara kas Piutang lainlain Uang muka Beban dibayar dimuka 533,886,147 571,387,928 296,585,179 4,541,000 Jumlah Aset Lancar 1,406,400,254 723,074,397 638,110,848 231,667,545 CURRENT ASSETS Cash and cash equivalents Other receivables Advance payment Prepaid expenses 3,042,363,762 Total Current Assets ASET TIDAK LANCAR Aset tetap setelah dikurangi akumulasi penyusutan sebesar Rp1.835.468.008 (: Rp1.854.090.037) Aset lainlain Jumlah Aset Tidak Lancar 2,778,802,210 2,778,802,210 3,020,055,138 4,679,819 3,024,734,957 NON CURRENT ASSETS Fixed assets net off accumulated depreciation of Rp1,835,468,008, (: Rp1,854,090,037) Other assets Total Noncurrent Assets JUMLAH ASET 4,185,202,464 6,067,098,719 TOTAL ASSETS LIABILITAS DAN SALDO DANA LIABILITIES AND FUNDS BALANCE LIABILITAS Liabilitas Jangka Pendek Pinjaman pihak lain Bagian jangka pendek dari pinjaman murabahah Bagian jangka pendek dari hutang sewa pembiayaan 406,237,129 238,870,398 115,277,949 Jumlah Liabilitas Jangka Pendek 760,385,476 102,617,464 235,300,717 182,070,968 519,989,149 LIABILITIES Shortterm Liabilities Others loan Shortterm portion of murabaha loan Shortterm portion of finance lease payables Total Shortterm Liabilities Liabilitas Jangka Panjang Pinjaman murabahah setelah dikurangi bagian jangka pendek dan beban murabahah tangguhan tahun sebesar Rp238.870.397 dan Rp.64.905.180. Hutang sewa pembiayaan 109,769,028 129,515,378 Jumlah Liabilitas Jangka Panjang 239,284,406 496,755,620 176,952,000 673,707,620 Longterm Liabilities Murabaha loan net off current portions and deferred murabaha expense in Rp238,870,397 and Rp64,905,180. Finance lease payables Total Longterm Liabilities JUMLAH LIABILITAS 999,669,882 1,193,696,769 TOTAL CURRENT LIABILITIES SALDO DANA Dana Zakat Dana Pengelolaan Dana Jasa Giro Jumlah Saldo Dana JUMLAH LIABILITAS DAN SALDO DANA 2,858,230,312 280,928,236 17,928,022 28,446,012 3,185,532,582 4,185,202,464 4,873,401,950 6,067,098,719 FUNDS BALANCE Humanity Fund Zakah Fund Management Fund Interest Income Fund Total Funds Balance TOTAL LIABILITIES AND FUNDS BALANCE 4 Laporan Keuangan Yayasan Aksi Cepat Tanggap
Laporan Perubahan Aset Kelolaan Statements of Changes in Assets under Mangement Statements Of Changes In Funds DANA KEMANUSIAAN HUMANITY FUND Penerimaan dana kemanusiaan tidak terikat Penerimaan dana kemanusiaan terikat Bagi hasil dana kemanusiaan 1,946,190,812 11,857,902,519 2,318,234 13,806,411,565 1,388,423,117 23,752,155,763 3,663,206 638,845 25,144,880,931 Non restricted humanity fund receipt Restricted humanity fund receipt Profit sharing of humanity funds Foreign exchange gain PENYALURAN Bagian dana pengelolaan atas penerimaan dana kemanusiaan Emergency Recovery Penggunaan dana kemanusiaan lainnya Beban penyusutan Jumlah Penyaluran Pinjaman untuk dana pengelolaan 3,437,427.498 729,566,191 8,993,157,807 493,468,618 133,342,656 13,786,962,770 19,448,795 (1104150461) 2,858,230,312 4,897,748,681 3,519,830,009 2,933,425,491 13,291,613,707 119,531,544 24,762,149,432 382,731,499 3,560,200,479 Management fund portion of humanity fund receipt Emergency Recovery Other disbursements of humanity funds Depreciation expenses Loan to management funds DANA ZAKAT ZAKAH FUNDS Penerimaan zakat Bagi hasil dana zakat 231,040,250 5,491 231,045,741 661,994,682 31,245 662,025,927 Receipt from zakah Profit sharing of zakah PENYALURAN Bagian amil atas penerimaan dana zakat Gharimin Fisabilillah Fakir miskin Jumlah Penyaluran (defisit) 30,353,380 58,648,000 80,450,000 170,451,380 60,594,361 280,928,236 84,693,760 4,000,000 60,256,925 599,024,196 747,974,881 85948954 306,282,829 Amil portion on receipt from zakah fund Gharimin Fisabilillah Poor people (deficit) DANA PENGELOLAAN MANAGEMENT FUNDS Bagian pengelolaan dari dana zakat Bagian pengelolaan dari dana kemanusiaan Pinjaman diterima dari dana kemanusiaan Penerimaan infaq pengelolaan Penerimaan lainlain Pengembalian Piutang Raguragu Bagi hasil dana pengelolaan Keuntungan penjualan aset tetap 30,353,380 3,437,427,498 1,104,150,461 11,947,365 6,743,909 1,119,971 350,706,116 4,942,448,700 84,693,760 4,897,748,681 2,000 11,057,000 40,000,000 503,870 801,959 5,034,807,270 Management portion from zakah fund Management portion from humanity fund Loan receipt from humanity fund Management infaq receipt Other receipt Receipt of doubtful accounts Foreign exchange gain Profit sharing of management fund Gain on disposal of fixed assets PENGGUNAAN Beban personalia dan keuangan Beban umum dan administrasi Beban partnership dan komunikasi Kerugian atas kehilangan kendaraan Penyisihan piutang raguragu Jumlah Penggunaan 4,193,225,903 1,175,653,196 234,025,638 7,129,167 9,800,000 5,619,833,904 4,052,249,009 1,199,449,104 394,539,817 5,646,237,930 Employee and finance expenses General and administrative expenses Partnership and communication expenses Loss on disposal of vehicles Provision for doubtful accounts Defisit 677,385,204 17,928,022 611,430,660 1,306,743,886 Deficit DANA JASA GIRO Penerimaan jasa giro Penerimaan infaq non halal 2,623,141 12,000,000 14,623,141 INTEREST INCOME FUNDS RECIPT Interest Income receipt Nonhalal infaq receipt PENGGUNAAN Bantuan fasilitas umum Jumlah Penggunaan 2,000,000 2,000,000 Public facilities aid 13,623,141 28,446,012 8,044,977 6,777,894 JUMLAH SALDO DANA KEMANUSIAAN DANA ZAKAT, DANA PENGELOLA DANA JASA GIRO 3,185,532,582 4,873,401,950 TOTAL BALANCE OF HUMANITY FUNDS ZAKAH FUNDS, MANAGEMENT FUNDS INTEREST INCOME FUNDS Laporan Keuangan Yayasan Aksi Cepat Tanggap 5
Laporan Keuangan Financial Statements Statement Of Cash Flows Arus Kas Dari Aktivitas Operasi Cash flows from operating activities Penerimaan dana kemanusiaan tidak terikat Penerimaan dana kemanusiaan terikat Penerimaan bagi hasil dana kemanusiaan Penerimaan zakat Penerimaan bagi hasil dana pengelolaan Penerimaan bagi hasil dana zakat Penerimaan lainlain Penerimaan pengelolaan sumber bukan donatur Penerimaan jasa giro Penerimaan infak non halal Penggunaan dana Emergency Penggunaan dana Recovery Penggunaan Food for Palestine Penggunaan dana Gizi Buruk Penggunaan dana DMII Penggunaan Sosialisasi dan Edukasi Kepedulian Penggunaan institutional building Penggunaan untuk pemberdayaan ekonomi Penggunaan dana Corporate Social Responsibility Penggunaan Child Care Program Penggunaan dana Water Sanitation Penggunaan Indonesia Sekolah Penggunaan Sehat Indonesia Penggunaan dana Qurbanku Penggunaan dana Aqiqahku Penggunaan biaya kemanusiaan lainnya Penggunaan dana zakat Penggunaan untuk personalia dan keuangan Penggunaan administrasi dan umum Penggunaan biaya partnership dan komunikasi Penggunaan bantuan fasilitas umum Pemberian piutang Pemberian (penerimaan) uang muka Arus kas bersih yang digunakan untuk aktivitas operasi 1,946,190,812 11,857,902,519 2,318,234 231,040,250 1,119,971 5,491 11,947,365 2,623,141 12,000,000 6,743,909 729,566,191 1,455,862,867 1,533,153,691 107,359,789 59,753,800 876,491,301 81,261,570 1,878,033,142 62,034,325 2,947,776,122 7,500,000 444,666,773 140,098,000 4,091,620,774 700,456,899 234,025,638 141,886,469 341,525,669 795,357,052 1,388,423,117 23,752,155,763 3,663,206 661,994,682 801,959 31,245 2,000 11,057,000 1,142,715 3,519,830,009 2,933,425,491 490,205,612 176,536,482 655,983,802 219,335,186 24,215,000 8,830,918,245 525,000 28,825,745 67,056,520 286,206,469 2,170,644,085 10,500,000 330,661,560 663,281,121 4,052,249,009 933,239,392 2,000,000 44,359,020 279,528,972 198,507,984 Non restricted humanity fund receipt Restricted humanity fund receipt Profit sharing humanity fund Fund received from zakah Profit sharing management fund Fund received from profit sharing zakah Fund received from other Fund received from Nondonors source Fund received from interest Nonhalal infaq receipt Exchange rate gain Emergency fund disbursement Recovery fund disbursement Food for Palestine disbursement Bad Nutrition fund disbursement DMII fund disbursement Socialization and Awareness Education disbursement Institutional building disbursement Economic empowerment disbursement Corporate Social Responsibility disbursement Child Care Program disbursement Water Sanitation disbursement Indonesia Sekolah disbursement Indonesia Sehat disbursement Qurbanku fund disbursement Aqiqahku fund disbursement Other Humanity cost disbursement Zakah fund disbursement Human resources and finance fund disbursement General and administrative disbursement Partnership & communication expenses Public facilities aid disbursement Providing (collection) of receivable Providing (collection) of advance Net cash flows used for operating activities Arus kas dari aktivitas investasi Pembelian aset tetap Pembelian aset kelolaan Hasil penjualan aset tetap Arus kas bersih yang diperoleh dari (digunakan untuk) aktivitas investasi 360,631,313 15,665,000 470,000,000 93,703,687 1,840,051,545 89,955,000 1,930,006,545 Cash Flows from Investing Activities Acquisition of fixed assets Acquisition of assets under management Gain from sale of fixed assets Net cash flow provided by (used in) investing activities Arus dari aktivitas pendanaan Beban yang masih harus dibayar Penerimaan hutang murabahah Pembayaran hutang murabahah Penerimaan hutang pihak ketiga Pembayaran hutang sewa pembiayaan Pembayaran bunga sewa pembiayaan Pembayaran bagi hasil murabahah Arus kas bersih yang diperoleh dari (digunakan untuk) aktivitas perolehan 207,832,296 303,619,665 208,153,701 36,699,949 64,905,180 213,971,460 1,819,484 1,149,853,081 205,993,255 100,084,124 1,042,124,466 Cash Flows from Financing Activities Accrued expenses Proceed from murabaha loan Payment of murabaha loan Proceed from third parties payables Payment of finance lease Payment of interest finance lease Payment of nisbah Murabaha loan Net cash flows provided by (used in) financing activities Penurunan bersih kas dan setara kas 915,624,825 1,083,913,913 Net decrease in cash and cash equivalents Kas dan Setara Kas Pada Awal Tahun 2,533,424,885 Cash and cash equivalents at beginning of the year Kas dan Setara Kas pada Akhir Tahun 533,886,147 Cash and cash equivalents at the end of the year 6 Laporan Keuangan Yayasan Aksi Cepat Tanggap
Laporan Perubahan Aset Kelolaan Statement Of Changes In Management Assets Dinyatakan dalam IDR Biaya Perolehan of Cost Penambahan Additions Pengurangan Disposals Akumulasi Penyusutan Accumulated Depreciation (Nilai Tercatat) (Carrying Value) 31 Desember December 31, Kendaraan Inventaris kantor Jumlah 519,900,000 81,258,800 601,158,800 15,665,000 15,665,000 295,383,333 50,396,567 345,779,900 224,516,667 46,527,233 271,043,900 Humanity Funds Vehicles Office equipment Total 31 Desember 31 Desember Kendaraan Inventaris kantor Jumlah 498,900,000 12,303,800 511,203,800 2 68,955,000 89,955,000 191,403,333 21,033,911 212,437,244 328,496,667 60,224,889 388,721,556 Humanity Funds Vehicles Office equipment Total Terima kasih atas kepercayaan Anda untuk setiap misi yang berkelanjutan dan memberdayakan Laporan Keuangan Yayasan Aksi Cepat Tanggap 7