The Financial Statemen of PKPU FOUNDATION

Laporan Keuangan/ The Financial Statemen of

YAYASAN POS KEADILAN PEDULI UMMAT (PKPU)/ PKPU FOUNDATION

Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2013 dan 2012/ For The Year Ended 31 December 2013 and 2012

YAYASAN PKPU PKPU FOUNDATION LAPORAN POSISI KEUANGAN Per 31 Desember 2013 dan 2012 Dinyatakan Dalam Rupiah

STATEMENTS OF FINANCIAL POSITION As Of 31 Desember 31, 2013 and 2012 Expressed in Rupiah

2013

Catatan Notes

2012

ASET LANCAR

CURRENT ASSETS

Kas dan Setara Kas Piutang Uang Muka Kerja Biaya Dibayar Di Muka Persediaan Donasi Jumlah Aset Lancar

29,335,465,720 3,191,208,733 3,441,194,958 1,863,721,287 78,388,850 37,909,979,548

2g,4 2c,5 6 7 8

31,302,607,893 2,139,991,757 3,428,826,541 1,064,829,573 37,936,255,764

Cash and Cash Equivalents Accounts Receivable Advance for Activities Prepaid Expense Supplies Donation Total Current Assets

ASET TIDAK LANCAR

NON CURRENT ASSETS

Investasi Aset Tetap Aset Tetap Kelolaan Jumlah Aset Tidak Lancar

2,900,356,873 4,027,770,043 10,434,969,463 17,363,096,379

JUMLAH ASET

55,273,075,927

2e,9 2f, 10 2f,11

2,836,521,273 4,327,625,370 9,704,934,290 16,869,080,933

Investment Fixed Assets Managed Fixed Assets Total Non Current Assets

54,805,336,697

TOTAL ASSETS

DANA

FUND

Saldo Dana Bersih

Net Fund Balance

Saldo Dana Bersih Terikat

Restricted Net Fund Balance

Dana Zakat Dana Infaq Dana Kemanusiaan Dana Kemitraan Dana Proyek Dana Wakaf Dana Fasilitas Umum Jumlah Saldo Dana Bersih Terikat

21,045,329,838

12a

19,043,024,583

388,404,972 2,062,049,097 4,214,333,926 2,754,074,083 1,016,087,316 31,480,279,232

12b 12c 12d 12e 12f

784,995,240 2,186,483,211 2,127,786,661 2,403,042,326 876,167,444 27,421,499,465

Dana Infaq Umum Dana Pengelola Jumlah Saldo Dana Bersih

10,879,559,264 12,913,237,431 23,792,796,695

12g 12h

12,782,078,124 14,601,759,108 27,383,837,232

General Infaq Fund Management Fund Total Unrestricted Net Fund Balance

JUMLAH KEWAJIBAN DAN DANA

55,273,075,927

54,805,336,697

TOTAL LIABILITIES AND FUND

Saldo Dana Bersih Tidak Terikat

Zakah Fund Infaq Fund Humanity Fund Partnership Fund Project Fund Wakaf Fund Public Facilities Fund Total Restricted Net Fund Balance Unrestricted Net Fund Balance

Catatan atas laporan keuangan merupakan bagian yang tak terpisahkan dari laporan keuangan The accompanying notes form an integral part of these financial statements

1

YAYASAN PKPU PKPU FOUNDATION

LAPORAN PERUBAHAN DANA Untuk Tahun-Tahun Yang Berakhir 31 Desember 2013 dan 2012 Dinyatakan Dalam Rupiah

STATEMENT OF FUND CHANGES For The Years Ended December 31, 2013 and 2012 Expressed in Rupiah Catatan Notes

2013

2012

DANA ZAKAT

ZAKAT FUND

Penerimaan

Receiving Resources

Penerimaan dana zakat Bagi Hasil Penempatan Dana - Zakat Bagian Amil atas penerimaan dana zakat Jumlah penerimaan dana zakat

39,525,687,528 3a,12a,13a 41,067,010 3a,12a,13a (4,940,710,941) 3a,12a

35,721,419,688 16,743,638 (4,465,177,461)

34,626,043,597

31,272,985,865

Receiving Zakat Fund Profit Sharing of Zakat Fund Placement Amil Share for Receiving Zakat Fund Total Receiving Zakat Fund

Penyaluran

Expended Resources

Fakir Miskin Riqob Gharim Muallaf Sabilillah Ibnu Sabil

17,806,512,954 150,000 59,800,000 6,248,300 14,712,561,088 38,466,000

Jumlah penyaluran Surplus/Defisit

3a,12a,14a 3a,12a,14a 3a,12a,14a 3a,12a,14a 3a,12a,14a 3a,12a,14a

13,504,233,460 16,601,500 15,841,500 9,945,334,273 9,682,500

Poor and Indigent Riqob Gharim Muallaf Sabilillah Ibnu Sabil

32,623,738,342

23,491,693,233

Total Expended Resources

2,002,305,255

7,781,292,632

Surplus/Defisit

Transfer antar dana

Inter - Funds Transfer

Transfer dari/kepada dana lain

-

-

Transfer from/to other funds

2,002,305,255

7,781,292,632

Saldo Awal

19,043,024,583

11,261,731,951

Beginning Balance of Fund

Saldo Akhir

21,045,329,838

19,043,024,583

Ending Balance of Fund


2



STATEMENT OF FUND CHANGES For The Years Ended December 31, 2013 and 2012 Expressed in Rupiah

2013

Catatan Notes

2012

DANA INFAQ/SHODAQOH

INFAQ/SHODAQOH FUND

Penerimaan

Receiving Resources

Infaq Terikat/Muqayyadah

Restricted Infaq/Muqayyadah

Penerimaan Kemitraan Penerimaan Kemanusiaan Penerimaan Proyek Hasil Pengelolaan Bagian Amil Atas Penerimaan Dana Infaq Terikat/Muqayyadah

1,954,328,360 3b,12c,13c 23,047,940,856 3b,12b,13b 54,412,065,225 3b,12d,13d 35,823,045 3b,13b (7,782,279,884) 3b,12b,12c,12d

1,639,912,500 18,881,178,556 42,535,169,507 36,144,837 (6,528,383,610)

71,667,877,602

56,564,021,790

Infaq Tidak Terikat/Mutlaqah

Unrestricted Infaq/Mutlaqah

Penerimaan Infaq Umum Bagian Amil Atas Penerimaan Dana Tidak Terikat/Mutlaqah

Jumlah Penerimaan Infaq/Shodaqoh

6,475,630,007 (1,942,689,002) 4,532,941,005

3b,12g,13g 3b,12g

76,200,818,607

6,123,955,992 (1,822,891,649) 4,301,064,343

Total Incoming Infaq/Shodaqoh Funds

1,273,489,537 15,905,902,112 37,608,744,231

Restricted Infaq/Muqayyadah Partnership Fund Humanity Fund Project Fund

Expended Resources 1,883,329,638 20,863,983,641 47,355,041,440

3b,12c,14c 3b,12b,14b 3b,12d,14d

70,102,354,719

54,788,135,880

Infaq Tidak Terikat/Mutlaqah Penyaluran Infaq Tidak Terikat Alokasi Pemanfaatan Aset Kelolaan

Jumlah Penyaluran Infaq Surplus/Defisit

Unrestricted Infaq/Mutlaqah 5,451,777,040 983,682,826

3b,12g,14g 3b,12g,14g

3,129,979,955 1,225,938,728

6,435,459,866

4,355,918,683

76,537,814,585

59,144,054,563

(336,995,978)

1,721,031,570

Transfer antar dana Transfer dari/kepada dana lain Dana Kelolaan Infaq Saldo Awal Saldo Akhir

General Infaq Fund Amil Share for Receiving Unrestricted Infaq Fund

60,865,086,133

Penyaluran Infaq Terikat/Muqayyadah Penyaluran Kemitraan Penyaluran Kemanusiaan Penyaluran Proyek

Partnership Fund Humanity Fund Project Fund Management Outcomes Amil Share for Receiving Restricted Infaq Fund

General Infaq Fund Allocation of Managed Asset

Total Expended Resources Surplus/Defisit Inter - Funds Transfer

(336,995,978)

1,721,031,570

17,881,343,237 17,544,347,259

16,160,311,667 17,881,343,237


3

Transfer from/to other funds Managed Fund Infaq Beginning Balance of Fund Ending Balance of Fund



2013


2012

DANA WAKAF

WAKAF FUND

Penerimaan

Receiving Fund

Penerimaan dana wakaf Bagi Hasil Penempatan Dana Wakaf Bagian Amil Atas Penerimaan Dana Wakaf Jumlah penerimaan wakaf

718,647,950 122,384,807 -

12e,13e 12e,13e

841,032,757

827,736,917 77,086,667 904,823,584

Receiving Wakaf Fund Profit Sharing Wakaf Fund Placement Amil Share for Receiving Wakaf Fund Total Receiving Wakaf Fund

Penyaluran

Expended Resources

Penyaluran dana wakaf

490,001,000

658,500,200

Wakaf Expenditure

Jumlah penyaluran wakaf

490,001,000

12e,14e

658,500,200

Total Wakaf Expenditure

Surplus/Defisit

351,031,757

246,323,384

Surplus/Defisit

Transfer antar dana

Inter Funds Transfer


351,031,757

246,323,384


Dana Kelolaan Wakaf Saldo Awal

2,403,042,326

2,156,718,942

Managed Fund Wakaf Beginning Balance of Fund

Saldo Akhir

2,754,074,083

2,403,042,326



4



2013


2012

DANA FASUM & FASOS

PUBLIC FACILITIES FUND

Penerimaan

Receiving Fund

Penerimaan Dana Fasilitas umum Penerimaan Bunga Bank Konvensional Jumlah Penerimaan Dana Fasum & Fasos

121,331,872 3c,12f,13f 129,319,000 3c,12f,13f

165,810,523 215,394,866

250,650,872

381,205,389

Receiving Public Facilities Fund Receiving of Bank Interest Total Receiving Public Facilities Fund

Penyaluran

Expended Resources

Penyaluran dana fasilitas umum

110,731,000 3c,12f,14f

423,993,300

Jumlah Penyaluran

110,731,000

423,993,300

Surplus/Defisit

139,919,872

(42,787,911)

Public Facilities Expenditure Total Expenditure Program Surplus/Defisit

Transfer antar dana

Inter Funds

Transfer dari/kepada dana lain Saldo Awal Saldo Akhir

139,919,872

(42,787,911)

876,167,444 1,016,087,316

918,955,355 876,167,444

Transfer from/to other funds Beginning Balance of Fund Ending Balance of Fund


5



2013


2012

DANA PENGELOLA

MANAGEMENT FUND

Penerimaan

Receiving Fund

Penerimaan Usaha

Receiving Resources Fund from

Penerimaan dari Zakat Penerimaan Pengelola dari Infaq Terikat Penerimaan Pengelola dari Infaq Tidak Terikat Penerimaan Pengelola dari Wakaf Jumlah penerimaan usaha

4,940,710,941 7,782,279,884 1,942,689,002 -

13a 13b,c,d 13g

14,665,679,827

4,465,177,461 6,528,383,610 1,822,891,649 -

Zakat Restricted Infaq Unrestricted Infaq Wakaf

12,816,452,721

Subtotal Receiving Fund

Penerimaan diluar Usaha

Receiving Resources Fund from

Penerimaan Bagi Hasil Penerimaan Hasil Kelolaan Pendapatan lain-lain Jumlah penerimaan diluar usaha Jumlah penerimaan

107,650,630 12h,13h 94,865,300 12h,13h 1,344,125,588 12h,13h

64,443,531 80,591,200 1,335,412,526

Profit Sharing Management Fee Others

1,546,641,518

1,480,447,257

Subtotal Receiving Fund

16,212,321,345

14,296,899,978

Total Receiving Fund

Penyaluran

Expended Resources

Biaya Pegawai Biaya Umum dan Administrasi Biaya Penyusutan Aset tetap

8,435,290,639 12h,14h 8,234,511,514 12h,14h 1,231,040,869 12h,14h

6,116,071,569 5,280,545,647 932,598,088

Jumlah penyaluran

17,900,843,022

12,329,215,304

Surplus (Defisit)

(1,688,521,677)

1,967,684,674

Personnel Expenditure General and Administration Expenditure Fix Assets Depreciation Expenses

Transfer antar dana

Total Expenditure Surplus/Defisit Inter - Funds Transfer


(1,688,521,677)

1,967,684,674

Aset Kelolaan Pengelola Saldo Awal

14,601,759,108

12,634,074,434

Management's Managed Assets Beginning Balance of Fund

Saldo Akhir

12,913,237,431

14,601,759,108



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YAYASAN PKPU PKPU FOUNDATION LAPORAN ASET KELOLAAN / STATEMENTS OF MANAGED ASSETS Per 31 Desember 2013 dan 2012 / As Of 31 Desember 31, 2013 and 2012 Dinyatakan Dalam Rupiah / Expressed in Rupiah

2013

Keterangan

2013

Saldo Awal/ Beginning Balance

Penambahan/ Addition

Pengurangan/ Deducted

Akumulasi Penyusutan/ Accumulated Allowance

Penyisihan/ Allowance

Saldo Akhir/ Ending Balance

Details Managed Current Assets

Aset Lancar Kelolaan Wakaf

Wakaf

Investasi/Invesment

920,631,853

-

93,670,400

-

-

826,961,453

Invesment

Sub Total

920,631,853

-

93,670,400

-

-

826,961,453

Sub Total

Aset Tidak Lancar Kelolaan

Managed Fix Assets

Infak/Shodaqoh Tanah Bangunan Kendaraan Peralatan Sub Total

Infak/Shodaqoh 2,564,894,000 9,301,510,975 6,283,435,735 1,040,621,000 19,190,461,710

1,055,000,000 541,535,000 117,183,000 1,713,718,000

-

-

3,790,627,242 5,904,027,489 897,180,516 10,591,835,247

2,564,894,000 6,565,883,733 920,943,246 260,623,484 10,312,344,463

122,625,000

-

-

-

-

122,625,000

Lands

20,233,718,563

1,713,718,000

93,670,400

-

10,591,835,247

11,261,930,916

Total

Wakaf Tanah Total

Wakaf

2012

Keterangan

Lands Buildings Motor Vehicles Equipment Sub Total

2012

Saldo Awal/ Beginning Balance

Penambahan/ Addition

Pengurangan/ Deducted

Akumulasi Penyusutan/ Accumulated Allowance

Penyisihan/ Allowance

Saldo Akhir/ Ending Balance

Details Managed Current Assets

Aset Lancar Kelolaan Wakaf

Wakaf

Investasi

1,047,565,186

-

126,933,333

-

-

920,631,853

Invesment

Sub Total

1,047,565,186

-

126,933,333

-

-

920,631,853

Sub Total

Aset Tidak Lancar Kelolaan

Managed Fix Assets Infak/Shodaqoh

Infak/Shodaqoh Tanah Bangunan Kendaraan Peralatan

2,540,594,000 9,301,510,975 6,027,935,735 961,118,000

24,300,000 255,500,000 79,503,000

-

-

3,275,635,026 5,515,946,834 816,570,560

2,564,894,000 6,025,875,949 767,488,901 224,050,440

Lands Buildings Motor Vehicles Equipment

Sub Total

18,831,158,710

359,303,000

-

-

9,608,152,420

9,582,309,290

Sub Total

-

122,625,000

-

-

-

122,625,000

Wakaf Lands

19,878,723,896

481,928,000

126,933,333

-

9,608,152,420

10,625,566,143

Total

Wakaf Tanah Total


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LAPORAN ARUS KAS Untuk Tahun-Tahun Yang Berakhir 31 Desember 2013 dan 2012 Dinyatakan Dalam Rupiah

STATEMENTS OF CASH FLOWS For The Years Ended December 31, 2013 and 2012 Expressed in Rupiah

Catatan 2013

Notes

2012

ARUS KAS AKTIVITAS OPERASI

CASH FLOWS OPERATING ACTIVITIES

- Penerimaan Dana Terikat - Penerimaan Dana Tidak Terikat - Penerimaan Pengembalian Piutang Karyawan - Penerimaan Pengembalian Piutang Karyawan - Penyaluran Untuk Program - Penyaluran Operasional - Penyaluran Piutang Kepada Karyawan - Penyaluran Piutang Kepada Pihak Ketiga Arus Kas Bersih diperoleh dari Aktivitas Operasi

119,925,050,254 13a,b,c,d ,e,f 8,022,271,525 13g,h,i 1,539,797,825 5 4,133,647,545 5 14a,b,c,d (110,583,077,368) ,e,f (17,384,023,466) 14h (1,678,946,450) 5 (5,045,715,896) 5 (1,070,996,031)

99,852,972,698

Receipts From Restricted Fund

7,604,403,250 1,141,147,400 4,657,665,505

Receipts From Unrestricted Fund Receipt From Employees Receivable Receipt From Third Parties Receivable

(84,599,983,729) (11,927,046,346) (1,230,198,900) (4,919,364,404) 10,579,595,474

Payments For Program Payments For Operating Expenses Payments For Employees Receivable Payments For Third Parties Receivable Net Cash Flows Provided from Operating Activities

ARUS KAS AKTIVITAS INVESTASI

CASH FLOWS INVESTING ACTIVITIES

- Pembelian Aset Tetap - Penjualan Aset Tetap - Penanaman Investasi - Penjualan Investasi Arus Kas Bersih Digunakan Untuk Aktivitas Investasi

(937,185,542) 104,875,000 (1,188,808,700) 1,124,973,100 (896,146,142)

10 10 9 9

(692,100,593) 734,809,500 (1,467,173,147) 962,489,333 (461,974,907)

Acquisition of Fixed Assets Resale of Fixed Assets Placement of Investment Disposal of Investment Net Cash Flows Used in Investing Activities

ARUS KAS AKTIVITAS PENDANAAN

CASH FLOWS FINANCING ACTIVITIES

Arus Kas Bersih Digunakan Untuk Aktivitas Pendanaan Kenaikan Bersih Kas dan Setara Kas Kas dan Setara Kas Awal Periode Kas dan Setara Kas Akhir Periode

(1,967,142,173) 31,302,607,893 29,335,465,720

-

Net Cash Flows Financing Activities

10,117,620,567 21,184,987,325 31,302,607,893

Net Increase in Cash and Cash Equivalents Cash and Cash Equivalents at The Beginning of The Year Cash and Cash Equivalents at The End of The Year


8

Telah diaudit oleh KAP Husni, Mucharam & Rasidi Izin KAP : KEP-662/KM.17/1998

dengan opini "Wajar dalam semua hal yang material"

TTD

Budi Taufik Wibawa, CPA. Izin Praktik No. AP.0083

Jakarta, 5 September 2014

TTD

TTD

Agung Notowiguno Presiden Direktur

Eddy Nursantio Direktur Keuangan

The Financial Statemen of PKPU FOUNDATION

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