YAYASAN AKSI CEPAT TANGGAP LAPORAN KEUANGAN AUDIT
AUDITED FINANCIAL STATEMENTS
Untuk tahun yang berakhir pada 31 Desember 2011 Dengan angka perbandingan untuk tahun 2010
DAFTAR ISI
Halaman / Pages
Opini ACT Laporan Posisi Keuangan Laporan Perubahan Dana Laporan Perubahan Aset Kelolaan Laporan Arus Kas
Diaudit oleh : Razikun Tarkosunaryo Member of MSI
For the year ended December 31, 2011 With comparative figure for the year of 2010
KAP RAZIKUN TARKOSUNARYO
2-3 4 5 6 7
CONTENTS ACT Opinion Statements of Financial Positions Statements of Changes in Fund Statements of Changes in Assets under Mangement Statements of Cash Flows
WAJAR TANPA PENGECUALIAN Yaitu : “Kesesuaian Laporan Keuangan Dengan SAK di Indonesia”
Laporan Keuangan
Laporan Posisi Keuangan
Laporan Perubahan Dana
Laporan Arus Kas
Financial Statements
Statements of Financial Positions
Statements of Changes in Fund
Statements Statements of Cash Flows
Laporan Posisi Keuangan Statements of Financial Positions Dinyatakan dalam Rupiah
ASET ASET LANCAR Kas dan setara kas Piutang lain-lain Uang muka Beban dibayar dimuka Jumlah Aset Lancar
Expressed in Rupiah
2011
2010
ASSETS
533,886,147 571,387,928 296,585,179 4,541,000
1,449,510,972 723,074,397 638,110,848 231,667,545
CURRENT ASSETS Cash and cash equivalents Other receivables Advance payment Prepaid expenses
1,406,400,254
3,042,363,762
Total Current Assets
ASET TIDAK LANCAR
NON CURRENT ASSETS Fixed assets -
Aset tetap setelah dikurangi akumulasi penyusutan 2011 sebesar Rp1.835.468.008 (2010: Rp1.854.090.037)
2,778,802,210 -
3,020,055,138 4,679,819
Jumlah Aset Tidak Lancar
2,778,802,210
3,024,734,957
Other assets Total Non-current Assets
JUMLAH ASET
4,185,202,464
6,067,098,719
TOTAL ASSETS
2011
2010
LIABILITIES AND FUNDS BALANCE
Aset lain-lain
LIABILITAS DAN SALDO DANA LIABILITAS Liabilitas Jangka Pendek Pinjaman pihak lain Bagian jangka pendek dari pinjaman murabahah Bagian jangka pendek dari hutang sewa pembiayaan Jumlah Liabilitas Jangka Pendek
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
406,237,129
102,617,464
238,870,398
235,300,717
115,277,949
182,070,968
760,385,476
519,989,149
LIABILITIES 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.
Jumlah Liabilitas Jangka Panjang
109,769,028 129,515,378 239,284,406
496,755,620 176,952,000 673,707,620
Total Long-term Liabilities
JUMLAH LIABILITAS
999,669,882
1,193,696,769
TOTAL CURRENT LIABILITIES
2,858,230,312 280,928,236 17,928,022 28,446,012
3,942,931,978 220,333,875 695,313,226 14,822,871
3,185,532,582
4,873,401,950
FUNDS BALANCE Humanity Fund Zakah Fund Management Fund Interest Income Fund Total Funds Balance
4,185,202,464
6,067,098,719
SALDO DANA Dana Kemanusiaan Dana Zakat Dana Pengelolaan Dana Jasa Giro Jumlah Saldo Dana JUMLAH LIABILITAS DAN SALDO DANA
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net off accumulated depreciation 2011 of Rp1,835,468,008, (2010: Rp1,854,090,037)
Laporan Keuangan - Yayasan Aksi Cepat Tanggap
Finance lease payables
TOTAL LIABILITIES AND FUNDS BALANCE
Laporan Perubahan Aset Kelolaan Statements of Changes in Assets under Mangement
Laporan Perubahan Dana Statements Of Changes In Funds Dinyatakan dalam Rupiah
DANA KEMANUSIAAN 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
Expressed in Rupiah
2011
2010
HUMANITY FUND
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
RECEIPT Non restricted humanity fund receipt Restricted humanity fund receipt Profit sharing of humanity funds Foreign exchange gain Total Receipt
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
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
2010
ZAKAH FUNDS
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
DANA ZAKAT PENERIMAAN Penerimaan zakat Bagi hasil dana zakat Jumlah Penerimaan
231,040,250 5,491 231,045,741
661,994,682 31,245 662,025,927
RECEIPT Receipt from zakah Profit sharing of zakah Total Receipt
PENYALURAN Bagian amil atas penerimaan dana zakat Gharimin Fisabilillah Fakir miskin Jumlah Penyaluran Surplus (defisit) Saldo Awal Saldo Akhir
30,353,380 1,000,000 58,648,000 80,450,000 170,451,380 60,594,361 220,333,875 280,928,236
84,693,760 4,000,000 60,256,925 599,024,196 747,974,881 -85948954 306,282,829 220,333,875
DISBURSEMENTS Amil portion on receipt from zakah fund Gharimin Fisabilillah Poor people Total Disbursements Surplus (deficit) Beginning Balance Ending Balance
2010
MANAGEMENT FUNDS
DANA PENGELOLAAN 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
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
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
PENGGUNAAN Beban personalia dan keuangan Beban umum dan administrasi Beban partnership dan komunikasi Kerugian atas kehilangan kendaraan Penyisihan piutang ragu-ragu 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
DISBURSEMENTS Employee and finance expenses General and administrative expenses Partnership and communication expenses Loss on disposal of vehicles Provision for doubtful accounts Total Disbursements
-677,385,204 695,313,226 17,928,022
-611,430,660 1,306,743,886 695,313,226
Deficit Beginning Balance Ending Balance
2010
INTEREST INCOME FUNDS
2,623,141 12,000,000 14,623,141
10,044,977 10,044,977
RECIPT Interest Income receipt Non-halal infaq receipt Total Receipt
1,000,000 1,000,000
2,000,000 2,000,000
DISBURSEMENTS Public facilities aid Total Disbursements
13,623,141 14,822,871 28,446,012
8,044,977 6,777,894 14,822,871
Surplus Beginning Balance Ending Balance
3,185,532,582
4,873,401,950
TOTAL BALANCE OF HUMANITY FUNDS ZAKAH FUNDS, MANAGEMENT FUNDS INTEREST INCOME FUNDS
Defisit Saldo Awal Saldo Akhir
DANA JASA GIRO PENERIMAAN Penerimaan jasa giro Penerimaan infaq non halal Jumlah Penerimaan PENGGUNAAN Bantuan fasilitas umum Jumlah Penggunaan Surplus Saldo Awal Saldo Akhir JUMLAH SALDO DANA KEMANUSIAAN DANA ZAKAT, DANA PENGELOLA DANA JASA GIRO
Laporan Keuangan - Yayasan Aksi Cepat Tanggap
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Laporan Keuangan
Laporan Posisi Keuangan
Laporan Perubahan Dana
Laporan Arus Kas
Financial Statements
Statements of Financial Positions
Statements of Changes in Fund
Statements Statements of Cash Flows
Laporan Arus Kas Statement Of Cash Flows Dinyatakan dalam Rupiah
Arus Kas Dari Aktivitas Operasi 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
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Expressed in Rupiah
2011
2010
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
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
-795,357,052
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 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
-360,631,313 -15,665,000 470,000,000
-1,840,051,545 -89,955,000 -
93,703,687
-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
-1,819,484 1,149,853,081 -205,993,255 100,084,124 -
-213,971,460
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
1,449,510,972
2,533,424,885
Cash and cash equivalents at beginning of the year
Kas dan Setara Kas pada Akhir Tahun
533,886,147
1,449,510,972
Cash and cash equivalents at the end of the year
Laporan Keuangan - Yayasan Aksi Cepat Tanggap
Laporan Arus Kas Statements Statements of Cash Flows
Laporan Perubahan Aset Kelolaan Statement Of Changes In Management Assets Dinyatakan dalam IDR
Expressed in Rupiah
Saldo Awal Biaya Perolehan
Penambahan
Pengurangan
Additions
Disposals
Beginning Balance of Cost
Akumulasi Penyusutan
Saldo Akhir (Nilai Tercatat)
Accumulated Depreciation
Ending Balance (Carrying Value)
31 Desember 2011 Dana Kemanusiaan Kendaraan Inventaris kantor Jumlah
December 31, 2011 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
31 Desember 2010 Dana Kemanusiaan Kendaraan Inventaris kantor Jumlah
Humanity Funds Vehicles Office equipment Total
31 Desember 2010 498,900,000 12,303,800 511,203,800
21,000,000 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
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Laporan Keuangan - Yayasan Aksi Cepat Tanggap
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