LAPORAN KEUANGAN / FINANCIAL STATEMENTS BADAN AMIL ZAKAT NASIONAL

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LAPORAN KEUANGAN / FINANCIAL STATEMENTS BADAN AMIL ZAKAT NASIONAL

UNTUK TAHUN YANG BERAKHIR / FOR THE YEARS ENDED 31 DESEMBER 2020 DAN 2019 / DECEMBER 31, 2020 AND 2019

DAN / AND

LAPORAN AUDITOR INDEPENDEN /

INDEPENDENT AUDITOR'S REPORT

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Catatan /

Notes 2020 2019

ASET Aset Lancar

Kas dan Setara Kas 2c,3 51.424.123.750 31.788.045.886

Piutang Qordhul Hasan - Amil 2d,4 438.084.860 484.698.155

Piutang Penyaluran 2e,5 6.279.121.965 9.036.151.230

Persediaan 2f,6 9.276.249.113 7.229.591.501 Invetories

Uang Muka Program 7 15.901.416.855 12.429.612.414

Uang Jaminan 8 70.000.000 507.500.000

Jumlah Aset Lancar 83.388.996.543 61.475.599.187 Aset Tidak Lancar

Aset Tetap (bersih) 2g,9 2.294.319.227 2.066.595.639

Aset Kelolaan (bersih) 2h 29.925.679.644 24.364.628.414

Aset Hak Guna 10,1a 3.615.020.164 - Jumlah Aset Tidak Lancar 35.835.019.035 26.431.224.053

JUMLAH ASET 119.224.015.578 87.906.823.240

LIABILITAS DAN SALDO DANA LIABILITIES AND FUND BALANCES

Liabilitas Jangka Pendek

Titipan Penyaluran 2.i,11 4.336.524 665.206.652 Beban yang Masih Harus Dibayar 12 525.249.919 491.809.001

Utang Pajak 13 178.194.516 416.616.428

Utang Lain-lain 14 776.274.354 444.474.151

Jumlah Liabilitas Jangka Pendek 1.484.055.313 2.018.106.232 Liabilitas Jangka Panjang

Liabilitas Sewa 10,1a 2.343.215.627 - Jumlah Liabilitas Jangka Pendek 2.343.215.627 -

Saldo Dana 2j

Dana Zakat 93.691.181.845 79.052.118.688

Saldo Dana Infak/Sedekah 15.548.813.042 2.207.004.048

Saldo Dana Amil 6.156.749.751 4.629.594.272

Jumlah Saldo Dana 115.396.744.638 85.888.717.008 JUMLAH LIABILITAS DAN SALDO DANA 119.224.015.578 87.906.823.240

BADAN AMIL ZAKAT NASIONAL

LAPORAN POSISI KEUANGAN / STATEMENT OF FINANCIAL POSITION

ASSETS Current Assets Cash and Cash Equivalents 31 DESEMBER 2020 DAN 2019 / DECEMBER 31, 2020 AND 2019

(dalam Rupiah) / (in Rupiah)

Accrued Expenses Other Payable Tax Payable Disbursement in Transit Programs Advances

Entrusted Fund to Disburse Qordhul Hasan Receivables-Amil

Deposits

TOTAL ASSETS Current Liabilities Non-current Assets Total Current Assets

Right of Use Assets Fixed Asset (net) Managed Asset (net)

Total Current Liabilities

terpisahkan dari laporan keuangan secara keseluruhan Catatan atas laporan keuangan merupakan bagian yang tidak

Fund Balances Zakat Funds Infaq/Sadaqah Funds Amil Funds

The accompanying notes to the financial statements are an integral part of inancial statements taken as a whole

TOTAL LIABILITIES AND FUND BALANCES Non-current Liabilities Lease Liability Total Non-current Liabilities

Total Fund Balances Total Non-current Assets

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Catatan /

Notes 2020 2019

DANA ZAKAT

Penerimaan 2b,15

Zakat Perdagangan 10.234.817.017 14.168.585.290 Trading Zakat

Zakat Maal 140.624.464.223 109.978.163.842 Asset Zakat

Zakat Fitrah 7.007.313.219 2.867.940.708 Zakat Fitrah

Bagi Hasil atas Penempatan Dana Zakat 89.424.909 52.377.533 Profit Sharing of Zakat Funds Saving Selisih Lebih Nilai Tukar/ Penilaian 12.144.589 54.503.440 Exchange Rate / Valuation - Gain Penerimaan Zakat Penghasilan UPZ 146.153.794.654 116.427.832.534 Zakat Receipt via Zakat Collector Unit Penerimaan Lain-lain Tanpa Hak Amil 1.225.298.331 4.793.273.980 Other Receipt without Amil Allocation Jumlah Penerimaan Dana Zakat 305.347.256.942 248.342.677.327

Penyaluran 2b,18

Fakir Miskin (205.683.779.640) (146.384.248.814) Fakir Miskin

Amil (37.747.432.003) (31.027.558.920) Amil

Muallaf (2.284.345.008) (2.044.314.613) Muallaf

Gharim (748.596.899) (366.415.513) Gharim

Fisabillah (42.831.520.603) (44.813.401.446) Fisabillah

Ibnu Sabil (29.987.691) (123.305.822) Ibnu Sabil

Alokasi Pemanfaatan Aset Kelolaan (810.516.960) (840.628.668) Utilization of Managed Asset Allocation Selisih Kurang Nilai Tukar/ Penilaian (5.274.481) (102.435.633) Exchange Rate / Valuation - Loss Jumlah Penyaluran Dana Zakat (290.141.453.285) (225.702.309.429)

Surplus (Defisit) Dana Zakat 15.205.803.657 22.640.367.898 Surplus (Deficit) of Zakat Funds

Saldo Awal Dana Zakat 2j Beginning Balance of Zakat Funds

Saldo Awal Dana 79.052.118.688 56.411.977.055 Beginning Balance Funds

Koreksi Saldo Awal (566.740.500) (226.265) Beginning Balance Correction

Saldo Awal Dana Zakat 2j 78.485.378.188 56.411.750.790 Beginning Balance of Zakat Funds Saldo Akhir Dana Zakat 2j 93.691.181.845 79.052.118.688 Ending Balance of Zakat Funds Total Zakat Receipt Disbursement

Total Zakat Disbursement

The accompanying notes to the financial statements are an integral part of inancial statements taken as a whole Catatan atas laporan keuangan merupakan bagian yang tidak

terpisahkan dari laporan keuangan secara keseluruhan

LAPORAN PERUBAHAN DANA / STATEMENT OF CHANGES IN FUNDS BADAN AMIL ZAKAT NASIONAL

ZAKAT FUNDS Receipt UNTUK TAHUN YANG BERAKHIR 2020 DAN 2019 / FOR THE YEAR ENDED DECEMBER 31, 2020 AND 2019

(dalam Rupiah) / (in Rupiah)

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Catatan /

Notes 2020 2019

UNTUK TAHUN YANG BERAKHIR 2020 DAN 2019 / FOR THE YEAR ENDED DECEMBER 31, 2020 AND 2019 (dalam Rupiah) / (in Rupiah)

DANA INFAK/SEDEKAH

Infak/Sedekah Terikat 63.613.174.040 33.983.458.539 Restricted Infaq/Sadaqah

Infak/Sedekah Tidak Terikat 12.698.678.138 5.978.114.620 Unrestricted Infaq/Sadaqah

Bagi Hasil atas Penempatan Dana

Infak/Sedekah 34.938.296 11.940.034

Profit Sharing of Infaq/Sadaqah Funds Saving Penerimaan Lain-lain Dana lnfak/Sedekah - 1.575.233.676 Other Receipt of Infaq/Sadaqah Funds Jumlah Penerimaan Dana Infak/Sedekah 76.346.790.474 41.548.746.869

Penyaluran 2b,19

Amil (5.289.839.695) (3.755.324.216) Amil

Infak/Sedekah Terikat (52.149.541.691) (25.501.714.241) Restricted Infaq/Sadaqah

Infak/Sedekah TidakTerikat (4.882.232.527) (11.188.404.095) Unrestricted Infaq/Sadaqah Penyaluran Dana Hibah Untuk Amil (415.628.495) (4.569.198.784) Disbursement of Grants to Amil Alokasi Pemanfaatan Aset Kelolaan (267.739.072) - Utilization of Managed Asset Allocation Jumlah Penyaluran Dana Infak/Sedekah (63.004.981.480) (45.014.641.336)

Surplus (Defisit) Dana Infak/Sedekah 13.341.808.994 (3.465.894.467) Surplus (Deficit) Infaq/Sadaqah Funds

Saldo Awal Dana Infak/Sedekah 2j, Beginning Balance of Infaq/Sadaqah Funds

Koreksi Saldo Awal - - Beginning Balance Correction

Saldo Awal Dana Infak/Sedekah 2j, 2.207.004.048 5.672.898.515 Beginning Balance of Infaq/Sadaqah Funds Saldo Akhir Dana Infak/Sedekah 2j, 15.548.813.042 2.207.004.048 Ending Balance of Infaq/Sadaqah Funds

Total Infaq/Sadaqah Funds Disbursement INFAQ/SADAQAH FUNDS

Receipt

Total Infaq/Sadaqah Funds Receipt Disbursement

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Catatan /

Notes 2020 2019

DANA AMIL

Bagian Amil dari Dana Zakat 37.747.432.003 31.027.558.920 Amil Portion of Zakat Funds

Bagian Amil dari Dana Infak/Sedekah 5.289.839.695 3.755.324.216 Amil Portion of Infaq/ Sadaqah Funds

Penerimaan dari Hibah 22.000.000.000 19.357.321.317 Receipt from Grants

Bagi Hasil atas Penempatan Dana Amil 3.495.273 2.591.132 Profit Sharing of Amil Fund Saving Penerimaan Donasi Operasional 4.794.341.934 6.342.884.154 Receipt of Operational Donations

Penerimaan Lain 574.089 240.576.735 Other receipt

Jumlah Penerimaan Dana Amil 69.835.682.994 60.726.256.474

Penyaluran dan Beban 2b,20

Belanja Pegawai (41.199.604.272) (35.728.664.066) Employee Expense

Beban Publikasi dan Dokumentasi (17.239.497.982) (15.281.519.305) Publication and Documentation Expense

Beban Perjalanan Dinas (1.792.938.790) (3.805.705.380) Official Travel Expense

Beban Umum dan Administrasi Lain (4.566.619.633) (2.968.276.817) General and Administrative Expense

Beban Penyusutan (1.060.461.387) (922.582.161) Depreciation Expense

Beban Jasa Pihak Ketiga (2.448.945.451) (1.089.798.860) Third Parties Service Fee Expense

Beban Pengadaan Aset (460.000) - Asset Procurement Expense

Jumlah Beban Dana Amil (68.308.527.515) (59.796.546.590)

Surplus (Defisit) Dana Amil 1.527.155.479 929.709.884 Surplus (Deficit) Amil Funds

Saldo Awal Dana Amil 2j Beginning Balance of Amil Funds

Saldo Awal Dana Amil 2j 4.629.594.272 3.699.884.388 Beginning Balance of Amil Funds

Saldo Akhir Dana Amil 2j 6.156.749.751 4.629.594.272 Ending Balance of Amil Funds

AMIL FUNDS

Receipt

Total Amil Receipt Disbursement

Total Amil Expenses

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Saldo Awal Penambahan Pengurangan Penyisihan Penyusutan Saldo Akhir Beginning Balance Additions Decrease Allowance Depreciation Ending Balance DANA INFAK/SEDEKAH

Aset Kelolaan Tidak Lancar

Tanah 363.100.000 169.326.928 - - - 532.426.928 Bangunan 22.727.724.976 55.867.953.184 50.259.128.884 - 379.345.763 27.957.203.513 Kendaraan 150.431.142 514.600.000 - - 236.474.402 428.556.740 Peralatan dan Mesin 975.865.695 353.206.035 6.650.000 - 425.575.718 896.846.012 Furniture 147.506.600 - - - 36.860.150 110.646.450

24.364.628.414

56.905.086.147 50.265.778.884 - 1.078.256.033 29.925.679.644 BADAN AMIL ZAKAT NASIONAL

UNTUK TAHUN YANG BERAKHIR 2020 DAN 2019 / FOR THE YEAR ENDED DECEMBER 31, 2020 AND 2019 2020

LAPORAN PERUBAHAN ASET KELOLAAN / STATEMENT OF CHANGES IN MANAGED ASSETS UNTUK PERIODE / FOR THE YEAR ENDED DECEMBER 31, 2020

Jumlah Aset Kelolaan

Catatan atas laporan keuangan merupakan bagian yang tidak

Furniture Vehicles Equipments and Machines Land Buildings INFAQ/SADAQAH BALANCE

terpisahkan dari laporan keuangan secara keseluruhan

Total Managed Assets

Non-current Managed Assets

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Saldo Awal Penambahan Pengurangan Penyisihan Penyusutan Saldo Akhir Beginning Balance Additions Decrease Allowance Depreciation Ending Balance DANA INFAK/SEDEKAH

Aset Kelolaan Tidak Lancar

Tanah 363.100.000 - - - - 363.100.000 Bangunan 6.686.164.594 16.337.897.742 - - (296.337.360) 22.727.724.976 Kendaraan 344.305.890 - - - (193.874.748) 150.431.142 Peralatan dan Mesin 820.951.007 505.331.248 - - (350.416.560) 975.865.695 Furniture 147.506.600 - - - - 147.506.600

8.362.028.092

16.843.228.990 - - (840.628.668) 24.364.628.414 UNTUK TAHUN YANG BERAKHIR 2020 DAN 2019 / FOR THE YEAR ENDED DECEMBER 31, 2020 AND 2019

LAPORAN PERUBAHAN ASET KELOLAAN / STATEMENT OF CHANGES IN MANAGED ASSETS

INFAQ/SADAQAH BALANCE BADAN AMIL ZAKAT NASIONAL

2019

UNTUK PERIODE / FOR THE YEAR ENDED DECEMBER 31, 2019

Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan Jumlah Aset Kelolaan

Furniture Equipments and Machines

Non-current Managed Assets

Total Managed Assets Land Buildings Vehicles

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2020 2019

ARUS KAS DARI AKTIVITAS OPERASI CASH FLOW FROM OPERATING ACTIVITIES

Penerimaan Receipt

Penerimaan Zakat 305.347.256.942 248.342.677.327 Zakat Receipt

Penerimaan Infak/Sedekah 76.346.790.474 41.548.746.869 Infaq/Sadaqah Receipt

Penerimaan Amil 26.798.411.296 25.943.373.338 Amil Receipt

408.492.458.712

315.834.797.534

Penyaluran dan Beban Disbursement and Expenses

Penyaluran Zakat (254.336.407.086) (196.459.014.908) Zakat Disbursement

Penyaluran Infak/Sedekah (59.346.170.902) (41.259.317.120) Infak/Sedekah Disbursement

Beban Amil (68.787.977.722) (58.688.842.810) Amil Expenses

(382.470.555.710)

(296.407.174.839)

26.021.903.002

19.427.622.695

ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOW FROM INVESTING ACTIVITIES

Pengadaan Aset Tetap (1.611.660.967) (1.337.757.353) Purchase of Fixed Assets Pengadaan Aset Tetap Kelolaan (56.905.086.147) (16.843.228.990) Purchase of Fixed Managed Asset Penjualan Aset Tetap 1.865.143.091 - Dispossal of Fixed Assets Pengurangan Aset Kelolaan 50.265.778.884 - Decrease of Managed Assets

(6.385.825.139)

(18.180.986.343)

ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOW FROM FINANCING ACTIVITIES

-

- 19.636.077.863

1.246.636.352

Kas dan setara kas, awal tahun 31.788.045.886 30.541.409.535 Cash and cash equivalents, beginning Kas dan setara kas, akhir tahun 51.424.123.750 31.788.045.886 Cash and cash equivalents, ending Net cash provided by/(used in) operating

activities

Net cash provided by/(used in) investing activities

Net cash provided by/(used in) financing activities

Increase/(decrease) in net cash and cash equivalents BADAN AMIL ZAKAT NASIONAL

LAPORAN ARUS KAS / STATEMENT OF CASH FLOWS

Kas bersih diperoleh dari/(digunakan untuk) aktivitas investasi

Kas bersih diperoleh dari/(digunakan untuk) aktivitas operasi

Kas bersih diperoleh dari/(digunakan untuk) aktivitas pendanaan

Kenaikan/(penurunan) bersih kas dan setara kas

Catatan atas laporan keuangan merupakan bagian yang tidak The accompanying notes to the financial statements are terpisahkan dari laporan keuangan secara keseluruhan an integral part of inancial statements taken as a whole

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