AUDITED FINANCIAL STATEMENTS
For the year ended December 31, 2011 With comparative figure for the year of 2010
CONTENTS
ACT Opinion Statements of Financial Positions Statements of Changes in Fund Statements of Changes in Assets under Mangement Statements of Cash Flows 2 - 3
4 5 6 7 Halaman / Pages
LAPORAN KEUANGAN AUDIT
Untuk tahun yang berakhir pada 31 Desember 2011
Dengan angka perbandingan untuk tahun 2010
DAFTAR ISI
Opini ACT
Laporan Posisi Keuangan Laporan Perubahan Dana
Laporan Perubahan Aset Kelolaan Laporan Arus Kas
Diaudit oleh : Razikun Tarkosunaryo
Member of MSI
KAP RAZIKUN TARKOSUNARYOWAJAR TANPA PENGECUALIAN Yaitu :
“Kesesuaian Laporan Keuangan Dengan SAK di Indonesia”
Short-term Liabilities Others loan Short-term portion of
murabaha loan Short-term portion of finance
lease payables Total Short-term Liabilities
Long-term Liabilities Murabaha loan - net off current portions and deferred murabaha expense in 2011 Rp238,870,397 and Rp64,905,180.
Finance lease payables
FUNDS BALANCE Humanity Fund Zakah Fund Management Fund Interest Income Fund
Laporan Posisi Keuangan Statements of Financial Positions
2010
Liabilitas Jangka Pendek Pinjaman pihak lain Bagian jangka pendek dari pinjaman murabahah
Bagian jangka pendek dari hutang sewa pembiayaan
Liabilitas Jangka Panjang Pinjaman murabahah - setelah dikurangi bagian jangka pendek dan beban murabahah tangguhan tahun 2011 sebesar Rp238.870.397 dan Rp.64.905.180.
Hutang sewa pembiayaan
SALDO DANA Dana Kemanusiaan Dana Zakat Dana Pengelolaan Dana Jasa Giro
406,237,129 238,870,398 115,277,949
2011
102,617,464 235,300,717 182,070,968
109,769,028 129,515,378
LIABILITAS DAN SALDO DANA LIABILITIES AND FUNDS BALANCE
Jumlah Saldo Dana
Jumlah Liabilitas Jangka Panjang 239,284,406 Jumlah Liabilitas Jangka Pendek 760,385,476
JUMLAH LIABILITAS DAN SALDO DANA
999,669,882
2,858,230,312 280,928,236 17,928,022 28,446,012 3,185,532,582 4,185,202,464 JUMLAH LIABILITAS
519,989,149
496,755,620 176,952,000 673,707,620 1,193,696,769
3,942,931,978 220,333,875 695,313,226 14,822,871 4,873,401,950 6,067,098,719
Total Long-term Liabilities TOTAL CURRENT LIABILITIES
Total Funds Balance TOTAL LIABILITIES AND FUNDS
BALANCE
2010
ASET LANCAR Kas dan setara kas Piutang lain-lain Uang muka Beban dibayar dimuka
Aset tetap -
setelah dikurangi akumulasi penyusutan 2011 sebesar Rp1.835.468.008 (2010: Rp1.854.090.037) Aset lain-lain
533,886,147 571,387,928 296,585,179 4,541,000
2011
1,449,510,972 723,074,397 638,110,848 231,667,545
3,020,055,138 4,679,819 2,778,802,210
2,778,802,210 4,185,202,464 -
6,067,098,719
CURRENT ASSETS Cash and cash equivalents Other receivables Advance payment Prepaid expenses
Fixed assets - net off accumulated depreciation 2011 of Rp1,835,468,008, (2010: Rp1,854,090,037)
ASET ASSETS
Other assets Total Non-current Assets
Jumlah Aset Lancar 1,406,400,254
ASET TIDAK LANCAR
Jumlah Aset Tidak Lancar
3,042,363,762 Total Current Assets
3,024,734,957
TOTAL ASSETS JUMLAH ASET
NON CURRENT ASSETS
LIABILITAS LIABILITIES
Dinyatakan dalam Rupiah Expressed in Rupiah
Laporan Keuangan
Financial Statements
Laporan Posisi Keuangan
Statements of Financial Positions
Laporan Perubahan Dana
Statements of Changes in Fund
Laporan Arus Kas
Statements Statements of Cash Flows
Laporan Perubahan Dana Statements Of Changes In Funds
2010
PENERIMAAN
Penerimaan dana kemanusiaan tidak terikat Penerimaan dana kemanusiaan terikat Bagi hasil dana kemanusiaan Keuntungan selisih nilai tukar Jumlah Penerimaan
PENYALURAN Bagian dana pengelolaan atas penerimaan dana kemanusiaan Emergency
Recovery
Penggunaan dana kemanusiaan lainnya Beban penyusutan
Jumlah Penyaluran Surplus
Pinjaman untuk dana pengelolaan Saldo Awal
Saldo Akhir
2011
1,388,423,117 23,752,155,763 3,663,206 638,845 25,144,880,931
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 3,942,931,978
DANA KEMANUSIAAN HUMANITY FUND
1,946,190,812 11,857,902,519
2,318,234 - 13,806,411,565
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) 3,942,931,978 2,858,230,312
2010
PENERIMAAN
Bagian pengelolaan dari dana zakat Bagian pengelolaan dari dana kemanusiaan Pinjaman diterima dari dana kemanusiaan Penerimaan infaq pengelolaan Penerimaan lain-lain Pengembalian Piutang Ragu-ragu Keuntungan selisih nilai tukar Bagi hasil dana pengelolaan Keuntungan penjualan aset tetap Jumlah Penerimaan
PENGGUNAAN Beban personalia dan keuangan Beban umum dan administrasi Beban partnership dan komunikasi Kerugian atas kehilangan kendaraan Penyisihan piutang ragu-ragu Jumlah Penggunaan Defisit
Saldo Awal Saldo Akhir
84,693,760 4,897,748,681 - 2,000 11,057,000 40,000,000 503,870 801,959 - 5,034,807,270
4,052,249,009 1,199,449,104 394,539,817 - - 5,646,237,930
-611,430,660 1,306,743,886 695,313,226
DANA PENGELOLAAN MANAGEMENT FUNDS
2010
PENERIMAAN Penerimaan jasa giro Penerimaan infaq non halal Jumlah Penerimaan
PENGGUNAAN Bantuan fasilitas umum Jumlah Penggunaan
Surplus Saldo Awal Saldo Akhir
2,623,141 12,000,000 14,623,141
1,000,000 1,000,000
13,623,141 14,822,871
10,044,977 - 10,044,977
2,000,000 2,000,000
8,044,977 6,777,894
DANA JASA GIRO INTEREST INCOME FUNDS
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
4,193,225,903 1,175,653,196 234,025,638 7,129,167 9,800,000 5,619,833,904
-677,385,204 695,313,226 17,928,022
2010
PENERIMAAN Penerimaan zakat Bagi hasil dana zakat Jumlah Penerimaan
PENYALURAN
Bagian amil atas penerimaan dana zakat Gharimin
Fisabilillah Fakir miskin Jumlah Penyaluran Surplus (defisit) Saldo Awal Saldo Akhir
661,994,682 31,245 662,025,927
84,693,760 4,000,000 60,256,925 599,024,196 747,974,881 -85948954 306,282,829 220,333,875
DANA ZAKAT ZAKAH FUNDS
231,040,250 5,491 231,045,741
30,353,380 1,000,000 58,648,000 80,450,000 170,451,380 60,594,361 220,333,875 280,928,236
RECEIPT Non restricted humanity fund receipt
Restricted humanity fund receipt Profit sharing of humanity funds Foreign exchange gain Total Receipt
DISBURSEMENTS Management fund portion of humanity fund receipt Emergency Recovery Other disbursements of humanity funds Depreciation expenses Total Disbursements Surplus Loan to management funds Beginning Balance Ending Balance
RECEIPT Receipt from zakah Profit sharing of zakah Total Receipt
DISBURSEMENTS Amil portion on receipt from zakah fund Gharimin Fisabilillah Poor people Total Disbursements Surplus (deficit) Beginning Balance Ending Balance
RECEIPT 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 Total Receipt
DISBURSEMENTS Employee and finance expenses General and administrative expenses Partnership and communication expenses Loss on disposal of vehicles Provision for doubtful accounts Total Disbursements Deficit Beginning Balance Ending Balance
RECIPT Interest Income receipt Non-halal infaq receipt Total Receipt
DISBURSEMENTS Public facilities aid Total Disbursements
Surplus Beginning Balance Ending Balance
Dinyatakan dalam Rupiah Expressed in Rupiah
Laporan Arus Kas Statement Of Cash Flows
2010
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 lain-lain
Penerimaan pengelolaan sumber bukan donatur Penerimaan jasa giro
Penerimaan infak non halal Keuntungan selisih nilai tukar 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
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
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
Penurunan bersih kas dan setara kas
Kas dan Setara Kas Pada Awal Tahun
Kas dan Setara Kas pada Akhir Tahun
2011
1,388,423,117 23,752,155,763 3,663,206 661,994,682 801,959 31,245 2,000 11,057,000 10,044,977 - 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
-1,840,051,545 -89,955,000 - -1,930,006,545
-1,819,484 1,149,853,081 -205,993,255 100,084,124 - - -
1,042,124,466
-1,083,913,913
2,533,424,885
1,449,510,972
Arus Kas Dari Aktivitas Operasi Cash flows from operating activities
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 -1,000,000 141,886,469 341,525,669 -795,357,052
-360,631,313 -15,665,000 470,000,000 93,703,687
- - -207,832,296 303,619,665 -208,153,701 -36,699,949 -64,905,180
-213,971,460
-915,624,825
1,449,510,972
533,886,147
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 Non-donors source Fund received from interest Non-halal 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
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
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
Net 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
Dinyatakan dalam Rupiah Expressed in Rupiah
Laporan Keuangan
Financial Statements
Laporan Posisi Keuangan
Statements of Financial Positions
Laporan Perubahan Dana
Statements of Changes in Fund
Laporan Arus Kas
Statements Statements of Cash Flows
Laporan Perubahan Aset Kelolaan Statement Of Changes In Management Assets
Dana Kemanusiaan Kendaraan Inventaris kantor Jumlah
Dana Kemanusiaan Kendaraan Inventaris kantor Jumlah
Saldo Awal Biaya Perolehan
Beginning Balance of Cost
Penambahan
Additions
Pengurangan
Disposals
Akumulasi Penyusutan
Accumulated Depreciation
Saldo Akhir (Nilai Tercatat)
Ending Balance (Carrying Value)
31 Desember 2011
31 Desember 2010
519,900,000 81,258,800 601,158,800
498,900,000 12,303,800 511,203,800
- 15,665,000 15,665,000
21,000,000 68,955,000 89,955,000
- - -
- - -
295,383,333 50,396,567 345,779,900
191,403,333 21,033,911 212,437,244
224,516,667 46,527,233 271,043,900
328,496,667 60,224,889 388,721,556
Humanity Funds Vehicles Office equipment Total
Humanity Funds Vehicles Office equipment Total December 31, 2011
31 Desember 2010
Dinyatakan dalam IDR Expressed in Rupiah
