YAYASAN DOMPET DHUAFA REPUBLIKA

YAYASAN DOMPET DHUAFA REPUBLIKA Laporan Keuangan untuk tahun yang berakhir pada tanggal 31 Desember 2014 beserta Laporan Auditor Independen Financial Statements for the year ended December 31, 2014 with Independent Auditors' Report

DAFTAR ISI

TABLE OF CONTENTS

Halaman/ Page Surat Pernyataan Pengurus Yayasan

Management's Statement

Surat Persetujuan Dewan Syariah

Statement of Approval Board of Syariah

Laporan Auditor Independen

Independent Auditors' Report

Laporan Keuangan Laporan Posisi Keuangan Laporan Aktivitas

Financial Statements 1-2 3

Statements of Financial Position Statements of Activities

Laporan Perubahan Dana

4 - 12

Statements of Fund Changes

Laporan Perubahan Aset Kelolaan

13 - 17

Statements of Assets Changes Under Management

Laporan arus kas

18 - 19

Statements of cash flows

Catatan atas laporan keuangan

20 - 67

Notes to the financial statements

YAYASAN DOMPET DHUAFA REPUBLIKA LAPORAN POSISI KEUANGAN Tanggal 31 Desember 2014 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain)

2014

YAYASAN DOMPET DHUAFA REPUBLIKA STATEMENTS OF FINANCIAL POSITION As of December 31, 2014 (Expressed in Rupiah, unless otherwise stated)

Catatan/ Notes

2013

ASET ASET LANCAR Kas dan setara kas Piutang Uang muka Biaya dibayar dimuka Persediaan Barang berharga

ASSETS

57.137.790.359 10.276.669.774 16.638.307.914 4.509.417.627 2.132.484.775 953.960.510

Jumlah aset lancar

91.648.630.959

ASET TIDAK LANCAR Dana bergulir Investasi Aset tetap - bersih

8.639.420.352 8.630.244.149 4.790.414.313

2b,3 2c,4 5 2d,6 2e,7 2f,8

66.805.288.741 9.439.187.276 13.473.039.215 2.070.228.071 2.316.808.910 940.194.250

CURRENT ASSETS Cash and cash equivalents Receivables Advance payments Prepaid expenses Inventories Valuable goods

95.044.746.463

Total current assets

9 10 2g,11

7.685.572.602 10.653.178.019 3.897.092.616

12

177.081.506.895

NON-CURRENT ASSETS Revolving fund Investments Fixed assets - net Fixed assets under management - net Total non-current assets

Aset tetap kelolaan - bersih

175.254.031.954

Jumlah aset tidak lancar

197.314.110.768

199.317.350.132

288.962.741.727

294.362.096.595

JUMLAH ASET

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

TOTAL ASSETS

The accompanying notes to the financial statements form an integral part of these financial statements

1

YAYASAN DOMPET DHUAFA REPUBLIKA LAPORAN POSISI KEUANGAN (Lanjutan) Tanggal 31 Desember 2014 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain)

2014

YAYASAN DOMPET DHUAFA REPUBLIKA STATEMENTS OF FINANCIAL POSITION (Continued) As of December 31, 2014 (Expressed in Rupiah, unless otherwise stated)

Catatan/ Notes

LIABILITAS DAN SALDO DANA

2013 LIABILITIES AND FUND BALANCES

LIABILITAS LIABILITAS JANGKA PENDEK Hutang pihak ketiga Biaya masih harus dibayar Utang pajak Utang jasa giro Jumlah liabilitas jangka pendek LIABILITAS JANGKA PANJANG Utang Liabilitas imbalan kerja Utang lain-lain

LIABILITIES

8.633.172.491 149.049.594 91.436.891 340.995.521

13,14 16 15

9.214.654.497

12.002.505.412 185.921.209 195.845.092 241.485.810

CURRENT LIABILITIES Payables - third parties Accrued expenses Taxes payable Current accounts payable

12.625.757.523

Total current liabilities

26.054.958.260

14

29.646.786.340

5.985.349.321 100.000.000

17

3.226.550.000 100.000.000

NON-CURRENT LIABILITIES Payables Post-employment benefits obligation Other payables

Jumlah liabilitas jangka panjang

32.140.307.581

32.973.336.340

Total non-current liabilities

Jumlah liabilitas

41.354.962.078

45.599.093.863

Total liabilities

SALDO DANA Terikat permanen Wakaf Terikat peruntukannya Zakat Solidaritas kemanusiaan Zona madina Tebar hewan kurban Infak terikat Wakaf Tidak terikat peruntukannya Infak Wakaf Operasional Jumlah saldo dana JUMLAH LIABILITAS DAN SALDO DANA

FUND BALANCES Permanently restricted support Waqaf Restricted support Zakat Solidarity for humanity Zona madina Tebar hewan kurban Infaq restricted Waqaf Unrestricted support Infaq Waqaf Operational

92.439.291.015

92.429.552.007

60.890.600.839 9.659.581.573 40.136.161.253 811.264.971 29.333.556.823 266.732.785

78.025.824.437 1.918.445.857 42.351.542.675 792.131.210 25.047.629.830 756.258.231

13.947.464.505 123.125.885

6.950.647.545 490.970.940

247.607.779.649

248.763.002.732

Total fund balances

288.962.741.727

294.362.096.595

TOTAL LIABILITIES AND FUND BALANCES



2

YAYASAN DOMPET DHUAFA REPUBLIKA LAPORAN AKTIVITAS Untuk tahun yang berakhir pada tanggal 31 Desember 2014 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain)

2014

YAYASAN DOMPET DHUAFA REPUBLIKA STATEMENTS OF ACTIVITIES For the year ended December 31, 2014 (Expressed in Rupiah, unless otherwise stated)

Catatan/ Notes

2013

PENERIMAAN Penerimaan masyarakat Zakat Infak Infak terikat Tebar hewan kurban Solidaritas kemanusiaan Wakaf Jumlah penerimaan masyarakat Penerimaan - bagi hasil Penerimaan lain-lain JUMLAH PENERIMAAN

INCOMING RESOURCES

124.045.005.930 37.552.187.610 36.936.922.392 29.819.247.049 16.104.812.099 7.560.715.508

2q 2q 2q

124.333.855.932 40.821.330.748 25.276.178.388 28.174.642.597 3.453.272.344 17.097.317.425

252.018.890.588

239.156.597.434

4.696.552.935 1.211.566.845

2.426.259.809 2.010.264.289

Income from - profit sharing Other income

257.927.010.368

243.593.121.532

TOTAL INCOMING RESOURCES

PENYALURAN Penyaluran program Program pendidikan Program kesehatan Program sosial masyarakat Program ekonomi Program kemanusiaan Program advokasi Program pengembangan jaringan Jumlah penyaluran program

Total direct public support

RESOURCES EXPENDED Program services Education program Health program Public society program Economic program Humanity program Advocacy program The development of network program

48.311.751.257 57.917.299.246 63.021.638.799 26.503.074.999 9.300.724.872 2.428.522.689

43.934.830.696 49.454.857.218 51.603.599.225 12.229.770.159 8.381.021.421 2.358.676.261

2.678.818.287

940.879.556

210.161.830.149

168.903.634.536

Total program services

20.548.454.297 34.138.699.139

Socialization of ziswaf Operational office

Sosialisasi ziswaf Operasional kantor

16.364.055.358 32.556.347.949

TOTAL PENYALURAN

259.082.233.456

SURPLUS/ (DEFISIT)

Direct public support Zakat Infaq Infaq restricted Tebar hewan kurban Solidarity for humanity Waqaf

18 19

(1.155.223.088)

223.590.787.972

TOTAL RESOURCES EXPENDED

20.002.333.560

SURPLUS/ (DEFICIT)

SALDO DANA AWAL

248.763.002.737

228.760.669.172

BEGINNING FUND BALANCE

SALDO DANA AKHIR

247.607.779.649

248.763.002.732

ENDING FUND BALANCE



3

YAYASAN DOMPET DHUAFA REPUBLIKA LAPORAN PERUBAHAN DANA Untuk tahun yang berakhir pada tanggal 31 Desember 2014 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain)

2014

YAYASAN DOMPET DHUAFA REPUBLIKA STATEMENTS OF FUND CHANGES For the year ended December 31, 2014 (Expressed in Rupiah, unless otherwise stated)

Catatan/ Notes

2013

DANA ZAKAT PENERIMAAN Penerimaan zakat Penerimaan bagi hasil Penerimaan lain-lain JUMLAH PENERIMAAN DANA ZAKAT PENYALURAN Fakir Miskin Gharimin Ibnu Sabil Muallaf Fisabilillah Amil Alokasi pemanfaatan aset kelolaan Penyusutan aset Amortisasi sewa

ZAKAT FUND

1.889.997.678 54.554.837

1.038.593.261 335.127.881

RECEIVING RESOURCES Receiving zakat fund Profit sharing of zakat fund placement Other income

125.989.558.445

125.707.577.074

TOTAL RECEIVING ZAKAT FUND

124.045.005.930

124.333.855.932

2q

1.608.676.377 150.000.000

1.399.244.289 150.000.000

6.674.915

6.647.914

RESOURCES EXPENDED Fakir Miskin Gharimin Ibnu Sabil Muallaf Fisabilillah Amil Allocation of assets under management Depreciation assets Ammortization prepaid-rent Ammortization prepaid-insurance

JUMLAH PENYALURAN

143.124.782.043

103.757.696.666


Surplus/(defisit) Saldo dana awal Saldo dana akhir

(17.135.223.598) 78.025.824.437 60.890.600.839

21.949.880.408 56.075.944.029 78.025.824.437

Surplus/(deficit) Beginning balance of fund Ending balance of fund

Amortisasi asuransi

82.156.202.973 806.801.000 78.312.450 21.336.000 42.792.148.087 15.504.630.241

2q 2q 2q 2q 2q 2q

60.492.588.778 771.346.000 135.294.922 24.020.495 25.313.180.286 15.465.373.982



4

YAYASAN DOMPET DHUAFA REPUBLIKA LAPORAN PERUBAHAN DANA (Lanjutan) Untuk tahun yang berakhir pada tanggal 31 Desember 2014 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain)

YAYASAN DOMPET DHUAFA REPUBLIKA STATEMENTS OF FUND CHANGES (Continued) For the year ended December 31, 2014 (Expressed in Rupiah, unless otherwise stated)

Catatan/ Notes

2014

2013

DANA INFAK PENERIMAAN Penerimaan infak

INFAQ FUND

16.418.942 677.489.162

31.568.658 900.272.693

RECEIVING RESOURCES Receiving infaq fund Profit sharing of infaq fund placement Other income

38.246.095.714

40.622.553.406

TOTAL RECEIVING INFAQ FUND

3.145.506.495 1.259.251.530 3.067.047.573 617.372.329 13.401.078 469.292.381 22.647.407.368

1.762.261.804 2.314.340.849 5.845.338.786 248.936.382 287.061.500 978.863.701 21.255.100 26.519.843.030

-

1.407.359.665

30.000.000

-

RESOURCES EXPENDED Education program Health program Public society program Economic program Humanity program Advocacy program Networking development Allocation for amil Allocation for operational of waqaf Allocation of assets under management Depreciation assets

JUMLAH PENYALURAN

31.249.278.754

39.385.260.817


Surplus Saldo dana awal Saldo dana akhir

6.996.816.960 6.950.647.545 13.947.464.505

1.237.292.589 5.713.354.956 6.950.647.545

Surplus Beginning balance of fund Ending balance of fund

Penerimaan bagi hasil Penerimaan lain-lain JUMLAH PENERIMAAN DANA INFAK PENYALURAN Program pendidikan Program kesehatan Program sosial masyarakat Program ekonomi Program kemanusiaan Program advokasi Pengembangan jaringan Alokasi untuk amil Alokasi untuk operasional wakaf Alokasi pemanfaatan aset kelolaan Penyusutan aset

37.552.187.610

2q

39.690.712.055



5


2014


Catatan/ Notes

2013

DANA INFAK TERIKAT PENERIMAAN Penerimaan infak terikat

RESTRICTED INFAQ FUND

Penerimaan bagi hasil Penerimaan lain-lain Penerimaan surplus wakaf

172.697.235 145.346.321 -

319.717.061 227.301.047 136.454.766

RECEIVING RESOURCES Receipt of infaq restricted Profit sharing of infaq restricted fund placement Other income Income of surplus of waqaf

JUMLAH PENERIMAAN INFAK TERIKAT

37.254.965.948

25.959.651.262

TOTAL RECEIVING INFAQ RESTRICTED FUND

PENYALURAN Program pendidikan Program kesehatan Program sosial masyarakat Program ekonomi Program kemanusiaan Program advokasi Alokasi untuk amil

7.500.128.703 5.469.692.274 10.315.128.998 1.870.638.179 25.400.000 3.371.842.765

11.443.510.642 7.242.920.356 7.778.226.158 2.552.715.960 341.922.000 80.085.500 631.858.046

RESOURCES EXPENDED Education program Health program Public society program Economic program Humanity program Advocacy program Allocation for amil

JUMLAH PENYALURAN

28.552.830.919

30.071.238.662


SOSIALISASI ZISWAF OPERASIONAL KANTOR

82.531.083 4.333.676.953

803.115.298 3.307.468.413

SOCIALIZATION OF ZISWAF OPERATIONAL OFFICE

JUMLAH PENYALURAN

32.969.038.955

34.181.822.373



4.285.926.993 25.047.629.830 29.333.556.823

(8.222.171.111) 33.269.800.941 25.047.629.830

36.936.922.392

25.276.178.388

2q

16 17




6



Catatan/ Notes

2014 Dana terikat temporer/ Temporary restricted fund

Dana tidak terikat/ Non restricted fund

Dana terikat permanen/ Permanent restricted fund

2013 Dana tidak terikat/ Non restricted fund

Jumlah/ Total

Dana terikat temporer/ Temporary restricted fund


Jumlah/ Total

DANA WAKAF PENERIMAAN Penerimaan wakaf Penerimaan bagi hasil Penerimaan lain-lain JUMLAH PENERIMAAN PENYALURAN Beban penyusutan: Operasional

WAQAF FUND

-

2.581.442.871

-

2.581.442.871

-

783.455.687

-

783.455.687

-

-

-

-

6.087.801

62.500.000

-

68.587.801

RECEIVING RESOURCES Receiving waqaf fund Profit sharing of waqaf fund placement Other income

-

2.581.442.871

7.560.715.508

10.142.158.379

6.087.801

845.955.687

17.097.317.425

17.949.360.913

TOTAL RECEIVING

-

-

7.560.715.508

7.560.715.508

-

-

17.097.317.425

17.097.317.425

RESOURCES EXPENDED Depreciation expenses: Operational 77.528.750 Assets under management 1.511.431.703 Management of TWI's assets 2.157.103.074 Operational of wakaf 709.472.645 Socialization of wakaf 621.076.450

-

-

-

-

77.528.750

-

-

-

-

7.198.749.458

7.198.749.458

-

-

1.511.431.703

-

3.070.968.317

-

3.070.968.317

-

2.157.103.074

-

-

-

-

-

709.472.645

-

-

-

-

-

-

621.076.450

-

-

JUMLAH PENYALURAN

-

3.070.968.317

7.198.749.458

10.269.717.775

1.408.077.845

2.157.103.074

1.511.431.703

5.076.612.622

Saldo (dipindahkan)

-

3.070.968.317

7.198.749.458

10.269.717.775

1.408.077.845

2.157.103.074

1.511.431.703

5.076.612.622

Aset kelolaan Pengelolaan aset TWI Operasional wakaf Sosialisasi wakaf


TOTAL RESOURCES EXPENDED Balance (brought forward)


7



Catatan/ Notes

2014 Dana terikat temporer/ Temporary restricted fund



2013


Jumlah/ Total

Dana terikat temporer/ Temporary restricted fund


Jumlah/ Total

DANA WAKAF Saldo (pindahan) Surplus/(defisit)

WAQAF FUND

-

3.070.968.317 (489.525.446)

7.198.749.458 361.966.050

10.269.717.775 (127.559.396)

1.408.077.845

2.157.103.074

1.511.431.703

5.076.612.622

(1.401.990.045)

(1.311.147.387)

15.585.885.722

12.872.748.291

Transfer antar dana

Transfer of fund

Alokasi operasional wakaf dari dana infak

Allocation of operational -

-

-

-

922.034.886

1.893.402.624

-

2.815.437.510

Alokasi dana wakaf ke dana zona madina

waqaf from infaq fund Allocation of waqaf fund

-

-

-

-

-

-

(3.249.420.566)

(3.249.420.566)

-

-

-

-

-

(139.454.766)

-

(139.454.766)

Penyaluran surplus wakaf

Balance (carry forward) Surplus/(deficit)

to zona madina fund Resources expended

5% pokok wakaf

of waqaf surplus 5% of waqaf primary

untuk operasional

-

-

(352.227.042)

(352.227.042)

551.899.634

-

(551.899.634)

-

Jumlah transfer antar dana

-

-

(352.227.042)

(352.227.042)

1.473.934.521

1.753.947.858

(3.801.320.200)

(573.437.822)

Saldo dana awal

-

756.258.231

92.429.552.007

93.185.810.238

(71.944.476)

313.457.760

80.644.986.485

80.886.499.768

balance of fund

Saldo dana akhir

-

266.732.785

92.439.291.015

92.706.023.800

-

756.258.231

92.429.552.007

93.185.810.238

balance of fund

for operational Total transfer of fund Beginning Ending



8


2014


Catatan/ Notes

2013

DANA SOLIDARITAS KEMANUSIAAN PENERIMAAN Penerimaan solidaritas kemanusiaan

SOLIDARITY FOR HUMANITY FUND

16.104.812.099

3.453.272.344

RECEIVING RESOURCES Receiving of solidarty for humanity

JUMLAH PENERIMAAN DANA SOLIDARITAS KEMANUSIAAN

16.104.812.099

3.453.272.344

TOTAL RECEIVING SOLIDARITY FOR HUMANITY FUND

PENYALURAN Program kesehatan Program sosial masyarakat Program ekonomi Program kemanusiaan Program advokasi Alokasi untuk amil

89.620.100 1.156.796.460 281.442.756 6.023.964.752 811.852.315

64.711.800 887.961.100 74.340.200 3.892.915.155 20.000.000 165.279.775

RESOURCES EXPENDED Health program Public society program Economic program Humanity program Advocacy program Allocation for amil

JUMLAH PENYALURAN

8.363.676.383

5.105.208.030



7.741.135.716 1.918.445.857 9.659.581.573

(1.651.935.686) 3.570.381.543 1.918.445.857




9


2014


Catatan/ Notes

2013

DANA OPERASIONAL PENERIMAAN Alokasi amil dari dana zakat Alokasi amil dari dana infak Alokasi amil dari dana infak terikat Alokasi amil dari dana solidaritas kemanusiaan Alokasi amil dari dana tebar hewan kurban Alokasi amil dari dana wakaf

OPERATIONAL FUND 15.504.630.241 22.647.407.368

15.721.629.964 27.642.330.718

3.371.842.765

631.858.046

811.852.315

165.279.775

1.394.795.383 352.227.043

-

30.480.157 262.265.840

180.815.192 282.009.790

RECEIPTS Amil allocation from zakat fund Amil allocation from infaq fund Amil allocation from infaq restricted fund Amil allocation from solidarity from humanity fund Amil allocation from tebar hewan kurban fund Amil allocation from waqaf fund Profit sharing of operational fund placement Other income

44.375.501.112

44.623.923.485

TOTAL RECEIVING OPERATIONAL FUND

PENYALURAN Pengembangan jaringan

239.000.895

107.500.224

RESOURCES EXPENDED Networking development

JUMLAH PENYALURAN

239.000.895

107.500.224


Penerimaan bagi hasil Penerimaan lain-lain JUMLAH PENERIMAAN

BIAYA SOSIALISASI ZISWAF Biaya promosi dan iklan Event/ kegiatan khusus Operasional sosialisasi Volunteer Layanan konter Pengembangan MPZ OPERASIONAL KANTOR Biaya kepersonaliaan Biaya pemeliharaan Biaya administrasi dan umum Biaya penyusutan Biaya amortisasi JUMLAH PENYALURAN Defisit Saldo dana awal Saldo dana akhir

SOCIALIZATION OF ZISWAF Advertising and promotion expense Special events/ activities Operational of socialization Volunteer Counter services MPZ development

9.264.177.319 3.035.350.316 697.062.450 2.097.409.834 1.005.806.314 181.718.042

16 16 16 16 16 16

12.101.646.604 2.018.463.412 807.378.970 1.482.684.963 793.470.350 144.475.000

20.727.786.859 865.758.900

17 17

18.131.846.548 2.131.159.991

4.331.689.583 1.420.169.145 877.416.510

17 17 17

5.079.590.887 1.287.534.009 839.610.073

OPERATIONAL OFFICE Human resources expense Maintenance expense General and administration expense Depreciation expense Ammortization expense

44.925.361.031


44.743.346.167 (367.845.055) 490.970.940 123.125.885

(301.437.546) 792.408.486 490.970.940


Deficit Beginning balance of fund Ending balance of fund


10



Catatan/ Notes

2014

2013

DANA ZONA MADINA

ZONA MADINA FUND

PENERIMAAN Alokasi amil dari dana zakat Penerimaan infak Alokasi amil dari dana wakaf

-

1.446.068.266 1.130.618.693 3.249.420.566

JUMLAH PENERIMAAN

-

5.826.107.525

RECEIVING RESOURCES Amil allocation from zakat fund Receiving of infaq Amil allocation from waqaf fund TOTAL RECEIVING ZONA MADINA FUND

PENYALURAN Program kesehatan Program sosial masyarakat Alokasi pemanfaatan aset kelolaan Penyusutan aset

-

6.854.233.680 1.441.271.469

2.215.381.422

2.273.102.898

RESOURCES EXPENDED Health program Public society program Allocation of assets under management Depreciation assets

JUMLAH PENYALURAN

2.215.381.422

10.568.608.047


(2.215.381.422) 42.351.542.675 40.136.161.253

(4.742.500.522) 47.094.043.197 42.351.542.675

Defisit Saldo dana awal Saldo dana akhir


Deficit Beginning balance of fund Ending balance of fund


11


2014


Catatan/ Notes

2013

DANA TEBAR HEWAN KURBAN PENERIMAAN Penerimaan tebar hewan kurban

TEBAR HEWAN KURBAN FUND 29.819.247.049

28.174.642.597

5.516.053 71.910.684

9.609.951 259.465.079

RECEIVING RESOURCES Receiving of tebar hewan kurban Profit sharing of tebar hewan kurban fund placement Other income

29.896.673.786

28.443.717.627

TOTAL RECEIVING TEBAR HEWAN KURBAN FUND

24.359.316.214 1.394.795.383

24.498.742.118 -

RESOURCES EXPENDED Public society program Resources expended of hewan kurban Allocation for amil

JUMLAH PENYALURAN

25.754.111.597

24.498.742.118


SOSIALISASI THK OPERASIONAL KANTOR

2.188.406.800 1.935.021.628

2.397.219.700 2.113.860.849

SOCIALIZATION OF THK OPERATIONAL OFFICE

JUMLAH PENYALURAN

29.877.540.025

29.009.822.667


Penerimaan bagi hasil Penerimaan lain-lain JUMLAH PENERIMAAN DANA TEBAR HEWAN KURBAN PENYALURAN Program sosial masyarakat Penyaluran hewan kurban Alokasi untuk amil


JUMLAH SALDO DANA ZAKAT, INFAK, INFAK TERIKAT, WAKAF, SOLIDARITAS KEMANUSIAAN, OPERASIONAL, ZONA MADINA, DAN TEBAR HEWAN KURBAN

16 17

19.133.761 792.131.210 811.264.971

(566.105.040) 1.358.236.250 792.131.210

247.607.779.649

248.763.002.732



TOTAL BALANCE OF FUND ZAKAT, INFAQ, RESTRICTED INFAQ, WAQAF, SOLIDARITY FOR HUMANITY, OPERATIONAL, ZONA MADINA, AND TEBAR HEWAN KURBAN


12

YAYASAN DOMPET DHUAFA REPUBLIKA LAPORAN PERUBAHAN ASET KELOLAAN Untuk tahun yang berakhir pada tanggal 31 Desember 2014 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain)

YAYASAN DOMPET DHUAFA REPUBLIKA STATEMENTS OF ASSET CHANGES UNDER MANAGEMENT For the year ended December 31, 2014 (Expressed in Rupiah, unless otherwise stated)

2014 Saldo awal/

Penambahan/

Pengurangan/

Penyisihan/

Akum penyusutan/

Saldo akhir/

Beginning balance

Additions

Deductions

Allowance

Accum depr

Ending balance

DANA ZAKAT Aset kelolaan lancar Piutang Dana bergulir Aset kelolaan tidak lancar Aset tetap Tanah Bangunan Kendaraan Peralatan

ZAKAT FUND

365.000.000

-

-

-

-

365.000.000

7.747.934.521

1.515.847.750

62.000.000

-

-

9.201.782.271

702.034.066

234.400.000

-

-

-

936.434.066

4.045.761.075

31.598.000

875.978.675

-

(1.055.790.486)

2.145.589.914

2.708.516.667

800.253.000

3.500.000

-

(1.884.954.501)

1.620.315.166

5.349.746.299

986.183.450

98.821.640

-

(4.230.906.659)

2.006.201.450

20.918.992.628

3.568.282.200

1.040.300.315

-

(7.171.651.646)

16.275.322.866

Current assets under management Receivables Revolving fund Non current assets under management Fixed assets Land Buildings Vehicles Equipments

2013

Aset kelolaan lancar Piutang Dana bergulir Aset kelolaan tidak lancar Aset tetap Tanah Bangunan Kendaraan Peralatan

Saldo awal/

Penambahan/

Pengurangan/

Penyisihan/

Akum penyusutan/

Saldo akhir/

Beginning balance

Additions

Deductions

Allowance

Accum depr

Ending balance

365.000.000

-

-

-

-

365.000.000

8.052.612.416

-

304.677.895

-

-

7.747.934.521

155.204.466

546.829.600

-

-

-

702.034.066

3.445.761.075

600.000.000

-

-

(896.244.100)

3.149.516.975

2.471.563.417

361.500.000

124.546.750

-

(1.588.998.540)

1.119.518.127

4.173.727.905

1.250.286.251

74.267.857

-

(3.384.483.348)

1.965.262.951

18.663.869.279

2.758.615.851

503.492.502

-

(5.869.725.988)

15.049.266.640


Current assets under management Receivables Revolving fund Non current assets under management Fixed assets Land Buildings Vehicles Equipments


13

YAYASAN DOMPET DHUAFA REPUBLIKA LAPORAN PERUBAHAN ASET KELOLAAN (Lanjutan) Untuk tahun yang berakhir pada tanggal 31 Desember 2014 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain)

YAYASAN DOMPET DHUAFA REPUBLIKA STATEMENTS OF ASSET CHANGES UNDER MANAGEMENT (Continued) For the year ended December 31, 2014 (Expressed in Rupiah, unless otherwise stated)

2014 Saldo awal/

Penambahan/

Pengurangan/

Penyisihan/

Akum penyusutan/

Saldo akhir/

Beginning balance

Additions

Deductions

Allowance

Accum depr

Ending balance

DANA INFAK Aset kelolaan lancar Dana bergulir Investasi Aset kelolaan tidak lancar Aset tetap Tanah Bangunan

INFAQ FUND

944.539.897

-

944.539.897

-

-

-

800.000.000

-

-

(295.470.000)

-

1.095.470.000

346.039.627

1.072.390.000

346.039.627

-

-

1.072.390.000

600.000.000

-

600.000.000

-

(282.500.000)

2.690.579.524

1.072.390.000

1.890.579.524

(295.470.000)

(282.500.000)

(282.500.000)

Current assets under management Revolving fund Investments Non current assets under management Fixed assets Land Buildings

1.885.360.000

2013

Aset kelolaan lancar Dana bergulir Investasi Aset kelolaan tidak lancar Aset tetap Tanah Bangunan

Saldo awal/

Penambahan/

Pengurangan/

Penyisihan/

Akum penyusutan/

Saldo akhir/

Beginning balance

Additions

Deductions

Allowance

Accum depr

Ending balance

944.539.897

-

-

-

-

944.539.897

800.000.000

-

-

-

-

800.000.000

346.039.627

-

-

-

-

346.039.627

600.000.000

-

-

-

(252.500.000)

347.500.000

2.690.579.524

-

-

-

(252.500.000)

2.438.079.524


Current assets under management Revolving fund Investments Non current assets under management Fixed assets Land Buildings


14



2014 Saldo awal/

Penambahan/

Pengurangan/

Penyisihan/

Akum penyusutan/

Saldo akhir/

Beginning balance

Additions

Deductions

Allowance

Accum depr

Ending balance

DANA WAKAF

WAQAF FUND

Aset kelolaan lancar Investasi wakaf produktif

2.780.230.600

-

1.625.555.600

-

-

49.892.838.387

-

404.944.000

-

-

61.878.343.978

4.217.444.250

-

-

(6.928.911.286)

-

101.500.000

-

-

(6.766.666)

1.431.299.850

14.355.000

-

-

(1.138.767.227)

5.591.279.771

-

-

-

-

4.779.947.204

2.877.850.000

-

-

(2.177.460.651)

266.975.000

-

-

-

(266.975.000)

441.774.500

-

-

-

(441.774.500)

127.062.689.290

7.211.149.250

2.030.499.600

-

(10.960.655.331)

Aset kelolaan tidak lancar Aset kelolaan wakaf produktif Tanah Bangunan Kendaraan Peralatan Aset kelolaan wakaf sosial Tanah Bangunan Kendaraan Peralatan


Current assets under management Investments of waqaf productive 1.154.675.000 Non current assets under management Assets under management - waqaf productive Land 49.487.894.387 Buildings 59.166.876.942 Vehicles 94.733.334 306.887.623 Equipments Assets under management waqaf social Land 5.591.279.771 Buildings 5.480.336.553 Vehicles - Equipments 121.282.683.609


15



2013 Saldo awal/

Penambahan/

Pengurangan/

Penyisihan/

Akum penyusutan/

Saldo akhir/

Beginning balance

Additions

Deductions

Allowance

Accum depr

Ending balance

DANA WAKAF (lanjutan)

WAQAF FUND (continued)

Aset kelolaan lancar Investasi wakaf produktif

993.543.000

2.086.687.600

300.000.000

-

-

49.916.760.357

149.985.030

18.181.188.025

43.697.155.953

173.907.000

-

-

-

-

-

-

-

-

-

-

871.803.850

559.496.000

-

-

(131.964.888)

5.591.279.771

-

-

-

-

4.779.947.204

-

-

-

(1.785.385.092)

266.975.000

-

-

-

(266.975.000)

441.774.500

-

-

-

(441.774.500)

81.043.271.707

46.493.324.583

473.907.000

-

(2.626.099.480)

Aset kelolaan tidak lancar Aset kelolaan wakaf produktif Tanah Bangunan Kendaraan Peralatan Aset kelolaan wakaf sosial Tanah Bangunan Kendaraan Peralatan


Current assets under management Investments of waqaf productive 2.780.230.600 Non current assets under management Assets under management - waqaf productive Land 49.892.838.387 Buildings 61.878.343.978 Vehicles 1.299.334.962 Equipments Assets under management waqaf social Land 5.591.279.771 Buildings 2.994.562.112 Vehicles - Equipments 124.436.589.810


16



2014 Saldo awal/

Penambahan/

Pengurangan/

Penyisihan/

Akum penyusutan/

Saldo akhir/

Beginning balance

Additions

Deductions

Allowance

Accum depr

Ending balance

DANA ZONA MADINA

196.400.000

-

17.000.000

-

(72.314.525)

16.554.878.323

2.034.483.303

-

-

(11.299.683.961)

Current assets under management Non current assets under management Fixed assets Land 12.071.350.000 Buildings 25.326.090.593 Vehicles 107.085.475 7.289.677.665 Equipments

59.627.691.473

2.793.883.251

818.399.978

-

(16.808.971.013)

44.794.203.733

Aset kelolaan lancar Aset kelolaan tidak lancar Aset tetap Tanah Bangunan Kendaraan Peralatan

ZONA MADINA FUND

-

-

-

-

-

12.071.350.000

-

-

-

-

30.805.063.150

759.399.948

801.399.978

-

(5.436.972.527)

2013

Aset kelolaan lancar Aset kelolaan tidak lancar Aset tetap Tanah Bangunan Kendaraan Peralatan

Saldo awal/

Penambahan/

Pengurangan/

Penyisihan/

Akum penyusutan/

Saldo akhir/

Beginning balance

Additions

Deductions

Allowance

Accum depr

Ending balance

-

-

-

-

-

12.071.350.000

-

-

-

-

27.017.604.109

3.787.459.041

-

-

(3.920.407.627)

196.400.000

-

-

-

(50.047.569)

11.267.302.294

5.287.576.029

-

-

(6.741.794.394)

50.552.656.403

9.075.035.070

-

-

(10.712.249.590)


Current assets under management Non current assets under management Fixed assets Land 12.071.350.000 Buildings 26.884.655.523 Vehicles 146.352.431 9.813.083.929 Equipments 48.915.441.883


17

YAYASAN DOMPET DHUAFA REPUBLIKA LAPORAN ARUS KAS Untuk tahun yang berakhir pada tanggal 31 Desember 2014 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain)

YAYASAN DOMPET DHUAFA REPUBLIKA STATEMENTS OF CASH FLOWS For the year ended December 31, 2014 (Expressed in Rupiah, unless otherwise stated)

Catatan/ Notes

2014

ARUS KAS DARI AKTIVITAS OPERASI Kenaikan aset bersih

(814.227.563)

2013

20.002.333.565

Penyesuaian untuk: Penyusutan aktiva tetap Penyusutan aktiva tetap kelolaan Saldo dana sebelum perubahan dana Kenaikan piutang Kenaikan uang muka Kenaikan biaya dibayar dimuka Kenaikan barang berharga (Kenaikan)/ penurunan persediaan Penurunan utang Kenaikan imbalan pasca kerja Kenaikan/ (penurunan) utang jasa giro Kenaikan/ (penurunan) biaya yang masih harus dibayar Penurunan utang pajak Penurunan utang lain-lain Kas bersih diperoleh dari aktivitas operasi ARUS KAS DARI AKTIVITAS INVESTASI Dana bergulir Investasi Aktiva tetap Aktiva tetap kelolaan

1.621.897.407

2g,11

10.036.568.339

10.000.084.530

12

(837.482.498) (3.165.268.699)

2c,4 5

(2.323.497.357) (1.397.705.184)

(2.439.189.555)

2d,6

(426.638.839)

(13.766.260)

2f,8

(169.641.750)

184.324.160

2e,7

(1.578.146.832)

-

(3.369.332.919)

13

(135.519.872)

2.758.799.321

17

819.633.000

(241.485.810)

113.954.875

(36.871.613) (104.408.201)

16

81.129.737 (62.026.756)

-

14

(7.545.000)

3.543.072.302

(953.847.750) 4.747.971.379 (2.515.219.132) (10.897.647.101)

24.952.897.926

9 10 2g,11 12

304.677.895 5.126.496.356 (56.539.058.831) -

CASH FLOWS FROM OPERATING ACTIVITIES Increase in net assets Adjustment for: Correction of beginning assets Correction of beginning assets under management Fund balance before change of fund Increase receivables Increase advance payment Increase prepaid expenses Increase valuable goods (Increase)/ decrease inventories Decrease payables Increase Post-employment benefits Increase/(decrease) current account payable Increase/(decrease) accrued expense Decrease tax payable Decrease other payable Net cash provided by operating activities CASH FLOWS FROM INVESTING ACTIVITIES Revolving fund Investments Fixed asset Fixed asset under management

Kas bersih digunakan untuk aktivitas investasi

(9.618.742.604)

(51.107.884.580)

Net cash used in investing activities

Saldo (dipindahkan)

(6.075.670.302)

(26.154.986.654)

Balance (brought forward)



18

YAYASAN DOMPET DHUAFA REPUBLIKA LAPORAN ARUS KAS (Lanjutan) Untuk tahun yang berakhir pada tanggal 31 Desember 2014 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain)

2014 Saldo (pindahan) ARUS KAS DARI AKTIVITAS PENDANAAN Penambahan/(pembayaran) hutang jangka panjang Kas bersih diperoleh dari/ digunakan untuk aktivitas pendanaan KENAIKAN/ (PENURUNAN) BERSIH KAS DAN SETARA KAS

KAS DAN SETARA KAS AWAL TAHUN

KAS DAN SETARA KAS AKHIR TAHUN

YAYASAN DOMPET DHUAFA REPUBLIKA STATEMENTS OF CASH FLOWS (Continued) For the year ended December 31, 2014 (Expressed in Rupiah, unless otherwise stated)

Catatan/ Notes

(6.075.670.302)

(3.591.828.080)

(26.154.986.654)

14

(3.591.828.080)

(9.667.498.382)

66.805.288.741

57.137.790.359


2013

3

3

Balance (carry forward)

33.159.814.420

CASH FLOWS FROM FINANCING ACTIVITIES Addition/(payment) of long term payable

33.159.814.420

Net cash provided by/ used in financing activities

7.004.827.766

NET INCREASE/ (DECREASE) IN CASH AND CASH EQUIVALENT

59.800.460.975

CASH AND CASH EQUIVALENT AT THE BEGINNING OF YEAR

66.805.288.741

CASH AND CASH EQUIVALENT AT THEE END OF YEAR


19

YAYASAN DOMPET DHUAFA REPUBLIKA CATATAN ATAS LAPORAN KEUANGAN Untuk tahun yang berakhir pada tanggal 31 Desember 2014 (Disajikan dalam Rupiah penuh, kecuali dinyatakan lain)

1.

UMUM

YAYASAN DOMPET DHUAFA REPUBLIKA NOTES TO FINANCIAL STATEMENTS For the year ended December 31, 2014 (Expressed in full of Rupiah, unless otherwise stated)

1.

GENERAL

Yayasan Dompet Dhuafa Republika (“Yayasan”) didirikan dengan akta notaris H. Abu Yusuf, SH, tanggal 14 September 1994 yang diumumkan dalam Berita Negara Republik Indonesia No. 163/A.YAY.HKM/1996/PNJAKSEL. Pada tanggal 8 Oktober 2001 Menteri Agama Republik Indonesia mengeluarkan Surat Keputusan No. 439 Tahun 2001 tentang Pengukuhan Dompet Dhuafa sebagai Lembaga Amil Zakat tingkat Nasional. Yayasan berkedudukan di Perkantoran Ciputat Indah Permai C 28-29, Jl. Ir. H. Juanda No. 50 Ciputat, Jakarta.

Yayasan Dompet Dhuafa Republika (“the Foundation”) was established based on notarial deed dated September 14, 1994 of H. Abu Yusuf, SH, which published in State Gazzete of Republic of Indonesia No.163/A.YAY.HKM/1996/PNJAKSEL. On October 8, 2001 Ministry of Religion of Republic Indonesia set forth a Decree No. 439 year 2001 regarding Declaration of Dompet Dhuafa as National Zakat Collector Institution ("Lembaga Amil Zakat"). The foundation domiciled at Perkantoran Ciputat Indah Permai C 28-29, Jl. Ir. H. Juanda No. 50 Ciputat, Jakarta.

Yayasan adalah suatu model keterbukaan dalam pengelolaan Zakat, Infaq dan Sedekah serta Wakaf (ZISWAF). Misi lembaga adalah menjadi gerakan masyarakat yang mentransformasikan nilai-nilai kebaikan, mewujudkan masyarakat berdaya melalui pengembangan ekonomi kerakyatan, terlibat aktif dalam kegiatan kemanusiaan dunia melalui penguatan jaringan global, melahirkan kader pemimpin berkarakter dan berkompetensi global, melakukan advokasi kebijakan untuk mewujudkan sistem yang berkeadilan, mengembangkan diri sebagai organisasi global melalui inovasi, kualitas, pelayanan, transparansi, akuntabilitas, independensi dan kemandirian lembaga.

The Foundation is a model of transparancy in managing and distributing Zakat, Infaq/shadaqah and Wakaf (ZISWAF). The Foundation has missions to build up themselves become the institution which transform the good values, motivate the strength of the people through the development of economic society, active in humanity activities in the world through the strength of global connections, born a characteristic leader and global competency, doing advocacy in policy to make a system in justice, develop themselves as global organization through innovation, quality, services, transparancy, accountability, independency, and an independent institution.

Tujuan utama Yayasan adalah untuk mengembangkan etos kerja masyarakat melalui dana ZISWAF yang dikelola berdasarkan syariah. Untuk mencapai tujuan tersebut, Yayasan berusaha mengumpulkan dan menyalurkan dana ZISWAF untuk mengembangkan ekonomi produktif, beasiswa pendidikan dan hal-hal yang sifatnya mendesak tanpa bunga atau bagi hasil kepada masyarakat yang memenuhi syarat-syarat tertentu. Untuk itu Yayasan bekerja sama dengan Baitul Maal Wattamwil (BMT) serta Lembaga Swadaya Masyarakat (LSM).

The foundations' primary objective is to develop society's work ethic through ZISWAF fund which managed based on syariah. To achieve such objectives, the foundation is collecting and distributing ZISWAF fund for encouraging economy productive, education scholarship and other noninterest matters or profit sharing to society who fulfil certain requirements. In accomplishing the above objectives, The foundation colaborate with Baitul Maal Wattamwil (BMT) and Non Governmental Organization (NGO).

20

YAYASAN DOMPET DHUAFA REPUBLIKA CATATAN ATAS LAPORAN KEUANGAN (Lanjutan) Untuk tahun yang berakhir pada tanggal 31 Desember 2014 (Disajikan dalam Rupiah penuh, kecuali dinyatakan lain)

1.

UMUM (Lanjutan)

YAYASAN DOMPET DHUAFA REPUBLIKA NOTES TO FINANCIAL STATEMENTS (Continued) For the year ended December 31, 2014 (Expressed in full of Rupiah, unless otherwise stated)

1.

GENERAL (Continued)

Untuk menunaikan amanat UU No.16 Tahun 2001 tentang yayasan, terutama Bab VI mengenai Organ Yayasan, maka pada tanggal 25 Agustus 2008 (23 Sya'ban 1429 H) dewan pembina yayasan Dompet Dhuafa Republika telah menyelenggarakan rapat yang keputusannya dituangkan dalam akta notaris Edi Priyono, SH No.18 tanggal 23 Oktober 2008 dan diubah pada rapat dewan pembina pada 17 Februari 2011 yang keputusannya dituangkan dalam PKR No. 37 oleh notaris Edi Priyono, SH.

To fulfill the mandate of UU No.16 year 2001, in particular Chapter VI Foundations Organ, on August 25, 2008 (23 Sya'ban 1429 H), board of trustees of the foundation has organized a meeting that its decision stated in a notarial deed of Edi Priyono, SH No. 18 dated October 23, 2008 and changed on board of trustees meeting on February, 17 2011 the decision stated in PKR No. 37 by the notary Edi Priyono, SH.

Akta notaris tersebut berisikan komposisi organ yayasan yang baru terdiri Dewan Pembina, Dewan Pengawas, dan Dewan Pengurus. Hal ini mengubah komposisi organ yayasan sebelumnya yang terdiri dari Dewan Pendiri, Dewan Syariah, dan Dewan Direksi. Pada tahun 2014, terjadi perubahan pada susunan Dewan Pengawas yang tertuang dalam akta notaris Edi Priyono, SH No.28 tanggal 28 Februari 2014. Selain itu, terjadi perubahan pada susunan Dewan Pengurus yang tertuang dalam akta notaris Edi Priyono SH No.23 tanggal 22 Juli 2014. Dengan demikian, struktur organ yayasan pada 31 Desember 2014 dan 2013 berturut-turut adalah sebagai berikut:

Deed of organ compositions containing the new foundation which consists of the Board of Trustee, Board of Supervisor, and Board of Management. This leads to a change in the composition of the previous organ foundation, consisting of the Council of founder, Shariah Council and Board of Director. In 2014, there is a change in the composition of Board of Supervisor stated in a notarial deed of Edi Priyono, SH No. 28 dated February 28, 2014. Besides, there is a change in the composition of Board of Management stated in a notarial deed of Edi Priyono, SH No. 23 dated July 22, 2014. Thus, the structure of organs of the foundation on December 31, 2014 and 2013 respectively are as follows:

2014 Dewan Pembina

Dewan Pengawas

Dewan Pengurus

Dewan Pengawas Syariah

2013

Parni Hadi Andi Makmur Makka Haidar Bagir Sutiono Sinanseri Ecip Erry Riyana Hardjapamekas Azyumardi Azra A Partomuan Pohan Yuniarko

Parni Hadi Andi Makmur Makka Haidar Bagir Sutiono Sinanseri Ecip Erie Sudewo Erry Riyana Hardjapamekas Azyumardi Azra A Partomuan Pohan

Rahmad Riyadi Rahmad Riyadi Zaim Uchrowi Zaim Uchrowi Taufik Hidayat Taufik Hidayat

Amin Suma Amin Suma Izzudin Abdul Manaf Izzudin Abdul Manaf Wahfiudin bin Sakam Wahfiudin bin Sakam

21

Board of Trustees

Board of Supervisors

Board of Management

Board of Syariah Supervisors

YAYASAN DOMPET DHUAFA REPUBLIKA CATATAN ATAS LAPORAN KEUANGAN (Lanjutan) Untuk tahun yang berakhir pada tanggal 31 Desember 2014 (Disajikan dalam Rupiah penuh, kecuali dinyatakan lain)

1.

UMUM (Lanjutan)

YAYASAN DOMPET DHUAFA REPUBLIKA NOTES TO FINANCIAL STATEMENTS (Continued) For the year ended December 31, 2014 (Expressed in full of Rupiah, unless otherwise stated)

1. 2014

Pelaksana Kegiatan Operasional

GENERAL (Continued) 2013

Ahmad Juwaini Yuli Pujihardi Losa Priyaman Nana Mintarti Imam Rulyawan

Ahmad Juwaini M. Thoriq Losa Priyaman Rini Suprihartanti -

The Management of Operational Activities

Yayasan mempunyai karyawan sejumlah 119 dan 143 orang, juga direksi sejumlah 5 orang sampai dengan 31 Desember 2014 dan 2013. Jumlah kompensasi yang diberikan kepada karyawan dan direktur sejumlah Rp 3.808.824.000 dan Rp 3.226.550.000 untuk tahun yang berakhir tanggal 31 Desember 2014 dan 2013. Sementara, jumlah dana pensiun untuk dewan direktur sejumlah Rp 1.304.472.000 dan Rp 1.359.637.000 untuk tahun yang berakhir tanggal 31 Desember 2014 dan 2013.

The Foundation has a total number of employees of 119 and 143, also 5 directors as of December 31, 2014 and 2013 respectively. Total compensations given to the employees and directors amounted to Rp 3,808,824,000 and Rp 3,226,550,000 for the years ended December 31, 2014 and 2013, respectively. Whereas total pension contribution for the board of directors amounted to Rp 1,304,472,000 and Rp 1,359,637,000 for the years ended December 31, 2014 and 2013.

Dewan pengurus Yayasan bertanggung jawab atas penyusunan laporan keuangan dan diselesaikan pada tanggal 23 Februari 2016.

The Board of management are responsible for the preparation of the financial statements and completed on February 23, 2016.

22

YAYASAN DOMPET DHUAFA REPUBLIKA CATATAN ATAS LAPORAN KEUANGAN (Lanjutan) Untuk tahun yang berakhir pada tanggal 31 Desember 2014 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain)

2.

KEBIJAKAN AKUNTANSI

YAYASAN DOMPET DHUAFA REPUBLIKA NOTES TO FINANCIAL STATEMENTS (Continued) For the year ended December 31, 2014 (Expressed in Rupiah, unless otherwise stated)

2. ACCOUNTING POLICIES

Laporan keuangan telah disusun sesuai dengan Standar Akuntansi Keuangan di Indonesia, yang mencakup Pernyataan dan interpretasi yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia. Seperti diungkapkan dalam catatan-catatan terkait di bawah ini, beberapa standar akuntansi yang telah direvisi dan diterbitkan, diterapkan efektif tanggal 1 Januari 2012.

The financial statements have been prepared in accordance with Indonesian Financial Accounting Standards, which comprise the Statements and interpretations issued by the Board of Financial Accounting Standards of the Indonesian Institute of Accountants. As discussed further in the relevant succeeding notes, several amended and published accounting standards are adopted effectively on January 1, 2012.

a.

a. Basic Financial Statement Presentation

Dasar Penyusunan Laporan Keuangan Laporan keuangan Yayasan disusun sesuai dengan PSAK (Pernyataan Standar Akuntansi Keuangan) No. 45 (Revisi 2011), “Pelaporan Keuangan Entitas Nirlaba” dan PSAK No.109 "Akuntansi Zakat dan Infak/Sedekah" yang dikeluarkan oleh Ikatan Akuntan Indonesia. Laporan keuangan Yayasan disusun berdasarkan konsep akuntansi dana (fund accounting ) dan disajikan sesuai accrual basis kecuali untuk penerimaan donasi yang dicatat saat kas diterima. Laporan arus kas disusun dengan metode tidak langsung dengan mengelompokkan arus kas dalam aktivitas operasi, investasi dan pendanaan.

The financial statements of foundation are prepared in accordance with the SFAS (Statements of Financial Accounting Standards) No.45 (Revised 2011), “Financial Reporting Non-profit Organization” and SFAS No. 109, "Accounting of Zakat and Infaq/Shadaqah" issued by the Indonesian Institute of Accountants. The financial statements of foundation are prepared based on fund accounting concept and presented based on accrual basis except for incoming resources that recorded when cash received. Statement of cash flows is prepared using indirect method by classified cash flows in operating activities, investing activities and financing activities.

Mata uang pelaporan yang digunakan dalam laporan keuangan Yayasan adalah rupiah yang juga merupakan mata uang fungsional Yayasan. Seluruh angka dalam laporan keuangan, kecuali dinyatakan secara khusus, disajikan dalam mata uang Rupiah (Rp).

Currency in used in the financial statements of Foundation are expressed in Rupiah also currency in used for functional Foundation. Figures in the financial statements, unless otherwise stated, are expressed in Rupiah (IDR).

Standar akuntansi baru dan revisi

New and revised accounting standards

Sejak tanggal 1 Januari 2012, Yayasan menerapkan PSAK (Pernyataan Standar Akuntansi Keuangan) dan ISAK (Interpretasi Standar Akuntansi Keuangan) baru dan revisi yang efektif sejak tanggal tersebut. Perubahan kebijakan akuntansi telah dibuat seperti yang disyaratkan, sesuai dengan ketentuan transisi dalam masing-masing standar dan interpretasi.

Since 1 January 2012, the Foundation implements new SFAS (Statements of Financial Accounting Standards) and IFAS (Interpretations of Financial Accounting Standards) and revision effective from that date. Changes in accounting policies have been made as required, in accordance with the transitional provisions in the respective standards and interpretations.

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2.

KEBIJAKAN AKUNTANSI (Lanjutan) a.

b.


2. ACCOUNTING POLICIES (Continued)

Dasar Penyusunan Laporan Keuangan (lanjutan)

a. Basic Financial Statement Presentation (continued)

Standar akuntansi baru dan revisi (lanjutan)

New and revised accounting standards (continued)

Berikut adalah standar baru, perubahan atas standar dan interpretasi standar yang wajib diterapkan untuk pertama kalinya untuk tahun buku yang dimulai 1 Januari 2012, yang relevan terhadap Yayasan dengan revisi dan intepretasi yang telah diterbitkan, namun belum berlaku efektif untuk tahun buku yang dimulai pada atau setelah tanggal 1 Januari 2014:

The following new standards, amendments to standards and interpretations are mandatory for the first time for the financial year beginning January 1, 2012, relevant to the Foundation with amendments and interpretations issued but not yet effective for the financial year beginning January 1, 2014 as follows:

-

PSAK No. 1 (Revisi 2013), "Penyajian Laporan Keuangan";

-

SFAS No. 1 (Revised 2013), “Presentation of Financial Statements”;

-

PSAK 10 (Revisi 2010), "Pengaruh Perubahan Nilai Tukar Valuta Asing";

-

SFAS 10 (Revised 2010), “The Effects of Changes in Foreign Exchange Rates”;

-

PSAK No. 16 (Revisi 2011), "Aset Tetap";

- SFAS No. 16 (Revised 2011), “Fixed Assets”;

-

PSAK 24 (Revisi 2013), "Imbalan Kerja";

- SFAS 24 (Revised 2013), “Employee Benefits”;

-

PSAK 45 (Revisi 2010), "Laporan Keuangan untuk Organisasi Nirlaba";

-

-

PSAK 46 (Revisi 2013), "Pajak Penghasilan";

- SFAS 46 (Revised 2013), “Income Taxes”;

-

PSAK 109, "Akuntasi Zakat dan Infak/Sedekah".

-

Kas dan Setara Kas

of

Zakat

and

Cash and cash equivalents consist of cash on hand, cash in banks and time deposits with maturities of 3 (three) months or less at the time of placement and not pledged as collateral for loans and without restrictions in the usage.

Piutang

c. Receivables

Piutang dinyatakan berdasarkan jumlah kotor (gross amount). Yayasan tidak melakukan penyisihan atas piutang ragu-ragu. Apabila terdapat piutang yang benarbenar tak tertagih, maka piutang tersebut dihapuskan dan dibebankan pada laporan keuangan tahun berjalan. d.

SFAS 109, “Accounting Infak/Sedekah”.

b. Cash and Cash Equivalent

Kas dan setara kas terdiri dari kas, kas di bank dan deposito berjangka dengan jangka waktu 3 (tiga) bulan atau kurang sejak tanggal penempatan dan tidak dijadikan sebagai jaminan pinjaman serta tanpa pembatasan penggunaan. c.

SFAS 45 (Revised 2010), “Financial Reporting for Non-Profit Organisation”;

Receivables are stated at gross amount. The Foundation does not provide an allowance for doubtful accounts. The actual uncollectible receivables, if any, will be written-off and charged to the current financial statement.

Uang muka

d. Advance payments

Uang muka merupakan pengeluaran untuk kegiatan baik untuk program maupun operasional yang masih berlangsung pada saat tanggal laporan keuangan.

Advance payments are expenses for program and even operational activities that still in process at date of financial statements.

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2.

KEBIJAKAN AKUNTANSI (Lanjutan) e.



Biaya dibayar dimuka

e. Prepaid expenses

Biaya dibayar dimuka merupakan pengeluaran untuk biaya sewa dan asuransi yang telah dibayarkan sekaligus namun belum dibebankan seluruhnya sebagai biaya pada periode berjalan. f.

Prepaid expenses are expenses for rent and insurance that have been paid in advance at once but not yet charged as a whole as expenses at current period.

Persediaan

f. Inventories

Persediaan terdiri dari peralatan kesehatan dan medis yang akan digunakan untuk progran kesehatan di RST, dan perlengkapan sekolah dan umum lainnya yang akan digunakan untuk program SMART. Persediaan dinyatakan sebesar nilai terendah antara biaya perolehan dengan nilai realisasi neto. g.

Inventories are categorized as medical equipments used for health program in RST, school and other equipments used for education program in SMART. Inventories are stated at the lower of cost and net realizable value.

Barang berharga

g. Valuable goods

Barang berharga terdiri dari surat-surat berharga seperti deposito berjangka, saham, perhiasan serta barang berharga lainnya yang diterima dari muzaki untuk zakat, wakaf, infaq atau sedekah. Surat berharga dinilai sebesar nilai nominalnya, barang berharga lainnya dinilai berdasarkan nilai perolehannya. h.

Valuable goods are consist of equities such as time deposits, shares, jewelry and other receipts considered as valuable goods from muzaki for zakat, wakaf, infaq or shadaqah. Marketable securities which stated at cost and other marketable securities are stated at historical value.

Dana bergulir

h. Revolving fund

Asset yang berbentuk penempatan dana pada BMT atau badan usaha atau kegiatan lain yang hasil usahanya dipergunakan untuk program pemberdayaan mustahik. i.

Assets as placement of fund for BMT or business entity or other programs which the result will be used for mustahik empowerment program.

Investasi

i. Investments

Penempatan dana pada badan usaha yang hasil usahanya digunakan untuk membiayai operasional lembaga. j.

A fund placement in business entity which the result will be used to maintain expenses of operational cost of institution.

Investasi atas Aset Wakaf

j. Investment of Assets of Waqaf

Aset yang bersumber dari dana wakaf yang ditujukan untuk mendapatkan bagi hasil usaha yang digunakan untuk penyaluran program, maintenance dan reinvestasi aset wakaf serta operasional nadzir. Investasi aset wakaf dinyatakan sesuai dengan biaya perolehan atau perkiraan biaya menurut appraisal atau sumber lain yang reliable jika aset tersebut diperoleh melalui donasi.

Assets sourced from waqaf fund addressed to get profit result that will be used for resources expended of program, maintenance, and re-investment of assets of waqaf also operational of nadzir. Investment of Assets of Waqaf are stated at cost or fair value based on appraisal or other reliable sources if the asset obtain through donation.

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2.

KEBIJAKAN AKUNTANSI (Lanjutan) k.



Aset Tetap

k. Fixed Assets

Aset tetap dinyatakan dengan biaya perolehan, dikurangi akumulasi penyusutan. Penyusutan aset tetap dihitung dengan menggunakan metode garis lurus berdasarkan taksiran masa manfaat ekonomis aset tetap masing-masing sebagai berikut:

Fixed assets are stated at cost net after accumulated depreciation. Depreciation of fixed assets is computed using the straight-line method, based upon the estimated economic useful lives of the related fixed assets, as follows:

Masa manfaat/Useful lives Peralatan kantor Kendaraan Bangunan

l.

3 -5 tahun/years 5 tahun/years 20 tahun/years

Office equipment Vehicles Building

Hak atas tanah dinyatakan berdasarkan biaya perolehan dan tidak disusutkan.

Rights of land are stated by cost and not amortized.

Biaya pemeliharaan dan perbaikan dibebankan pada operasi saat terjadinya pemugaran dan penambahaan dalam jumlah besar, sebagaimana dijelaskan dalam PSAK No. 16 mengenai "Aset Tetap", dikapitalisasi. Aset yang sudah tidak digunakan lagi atau yang dijual, nilai tercatat beserta akumulasi penyusutannya dikeluarkan dari kelompok aset tetap yang bersangkutan dan laba atau rugi yang terjadi dilaporkan dalam operasi tahun yang bersangkutan.

Expenditures for repair and maintenance are charged to operations as incurred of renovation and additional in a large amount, as described in SFAS No. 16 of "Fixed Assets", capitalized. The assets that are no longer used or sold, book value and accumulated depreciation are removed from the respective accounts and gains or losses are reflected in the operation of the relevant year.

Yayasan mengakui rugi penurunan nilai aset apabila taksiran yang dapat diperoleh kembali (recoverable amount) dari suatu aset lebih rendah dari nilai tercatatnya. Yayasan melakukan penelahaan untuk menentukan apakah terdapat indikasi penurunan nilai atau pemulihan nilai. Setiap rugi penurunan nilai atau pemulihan nilai diakui pada laporan aktivitas periode berjalan.

The Foundation recognizes impairment losses on asset if the recoverable amount of an asset is lower than its carrying amount. At each balance date, the Foundation assesses whether there is an indication of impairment or reversal of an impairment loss. Any impairment loss or the reversal of an impairment loss is recognized in the statement of activities in the current period.

Aset Tetap Kelolaan

l. Fixed Assets under Management

Aset yang digunakan untuk aktivitas pemberian manfaat kepada mustahik. Aset tetap kelolaan bisa berasal dari dana zakat, infak dan wakaf. Aset tetap kelolaan dinyatakan dengan biaya perolehan, dikurangi akumulasi penyusutan. Penyusutan aset tetap kelolaan dihitung dengan menggunakan metode garis lurus.

Assets used for giving benefits activities to mustahik. Assets under management could be from zakat, infaq, and waqaf fund. Fixed assets under management are stated at cost net after accumulated depreciation. Depreciation of fixed assets under management is computed using the straight-line method.

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2.

KEBIJAKAN AKUNTANSI (Lanjutan)



m. Penurunan Nilai Aset Tetap dan Aset Tidak Lancar Lainnya

m. Impairment of Fixed Assets and Other Non-current Assets

Yayasan menilai pada tiap tanggal pelaporan apakah terdapat indikasi penurunan nilai pada aset. Apabila terdapat indikasi penurunan nilai, atau ketika penilaian penurunan nilai bagi aset secara tahunan disyaratkan, Yayasan membuat estimasi nilai terpulihkan aset.

The Foundation assesses at each reporting date whether there is any indication of impairment assets. If any such indication exists, or when annual impairment assessment for an asset is required, the Foundation made an estimation of the asset's recoverable amount.

Suatu nilai terpulihkan aset lebih tinggi dibandingkan nilai wajar dikurangi biaya untuk menjual aset atau unit penghasil kas dan nilai pakainya dan ditentukan sebagai suatu aset individual, kecuali aset tersebut tidak menghasilkan arus kas masuk yang sebagian besar independen dari aset lain. Di dalam menilai nilai pakai, estimasi arus kas yang diharapkan diperoleh dari aset didiskontokan terhadap nilai kininya dengan menggunakan suku bunga diskon sebelum pajak yang mencerminkan penilaian pasar kini terhadap nilai waktu uang dan risiko spesifik aset. Di dalam menilai nilai wajar dikurangi biaya untuk menjual, dibutuhkan model penilaian yang tepat.

An asset's recoverable amount is higher than of an asset's or cash-generating unit's fair value less costs to sell and its value in use and is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets. In assessing value in use, the estimation of future cash flows expected to be generated by the asset are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. In assessing fair value less costs to sell, an appropriate valuation model is needed.

n.

Penurunan Nilai dari Aset Non Keuangan

n. Impairment of Non Financial Assets

Pada tanggal laporan posisi keuangan, Yayasan menelaah ada atau tidaknya indikasi penurunan nilai aset.

On date of financial statements, The Foundation recognizes impairment loss when there is any indication of impairment of assets.

Aset tetap dan lainnya ditelaah untuk mengetahui apakah telah terjadi kerugian akibat penurunan nilai atau apakah telah terjadi perubahan keadaan yang mengindikasikan bahwa nilai tercatat aset tersebut tidak dapat diperoleh kembali.

Fixed assets and other assets are recognized if there is any loss because of imparment assets or if there is any condition changes indicate that book value of assets cannot be recovered.

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2.

KEBIJAKAN AKUNTANSI (Lanjutan) n.



Penurunan Nilai dari Aset Non Keuangan (lanjutan)

n. Impairment of Non Financial Assets (continued)

Kerugian akibat penurunan nilai diakui sebesar selisih antara nilai tercatat aset dengan nilai yang dapat diperoleh kembali dari aset tersebut. Nilai yang dapat diperoleh kembali adalah yang lebih tinggi di antara harga jual neto dan nilai pakai aset. Dalam rangka menguji penurunan nilai, aset dikelompokkan hingga unit terkecil yang menghasilkan arus kas terpisah. o.

The impairment loss are recognized amount of differences between assets' carrying amount with recoverable amount from the assets. The recoverable amount is the higher of the fair value less costs to sell and value in use. In term of impairment test, assets are categorized until the smallest unit that resulting separated cash flows.

Pengakuan Beban

o. Expenses Recognition

Beban diakui berdasarkan metode akrual. p.

Expenses are recognized on an accrual basis.

Sumber dan Penggunaan Dana

p. Fund Sources and Usage

Sumber dana dinyatakan sebesar dana yang diterima pada saat itu, sedangkan penggunaan dana diakui pada saat dimanfaatkannya. q.

Fund sources are stated at the amount received during the period, while fund usage are recognized at the time they are exploited.

Dana Tidak Terikat, Terikat dan Terikat Permanen

q. Unrestricted, Restricted and Permanently Restricted Support

Dana tidak terikat adalah dana yang penggunaannya lebih fleksibel, yang terdiri dari dana infaq/sedekah dan dana pengelola. Dana terikat adalah dana yang hanya boleh digunakan untuk hal-hal yang sudah ditentukan sebelumnya, yang terdiri dari dana zakat, dana solidaritas kemanusiaan, dana jasa giro, dana Tebar Hewan Kurban dan dana infaq terikat. Dana terikat permanen adalah dana yang hanya boleh digunakan untuk hal-hal yang berhubungan dengan wakaf.

r.

Unrestricted support is a fund with more flexible expenditures, consists of infaq/shadaqah fund and administrators' fund. Restricted support is fund that can be used for things determined before, consist of zakat fund, solidarity for humanity fund, inappropriated fund, kurban fund, and infaq restricted fund. Permanently restricted support is fund that can only be used for things related to waqaf.

Saldo dan Transaksi dalam Mata Uang Asing

r. Foreign Currencies Transaction and Balance

Pembukuan Yayasan diselenggarakan dalam mata uang Rupiah. Transaksi dalam mata uang asing dibukukan dengan menggunakan kurs pada saat terjadinya transaksi. Pos aset dan kewajiban moneter dalam mata uang asing dilaporkan ke dalam mata uang Rupiah dengan menggunakan kurs tengah yang berlaku pada tanggal tersebut.

The Foundation's books and records are maintained in Indonesian Rupiah. Transactions involving foreign currencies are recorded at the rates of exchange prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at balance sheet date are translated into Rupiah at the middle rate of Bank Indonesia at that date.

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2.

KEBIJAKAN AKUNTANSI (Lanjutan) s.

t.



Imbalan Kerja

s. Post Employment Benefit

Yayasan mengakui imbalan kerja imbalan pasti untuk karyawan sesuai dengan Undang Undang Ketenagakerjaan No.13/2003. Tidak terdapat pendanaan yang disisihkan oleh Yayasan sehubungan dengan imbalan kerja ini.

The Foundation provides employee's benefits for employees accordance to Man Power No. 13/2003. There was not provision for those employee's benefits.

Perhitungan imbalan kerja menggunakan metode Projected Unit Credit. Akumulasi keuntungan dan kerugian aktuarial bersih yang belum diakui yang melebihi 10% dari nilai kini imbalan pasti diakui dengan metode garis lurus selama rata-rata sisa masa kerja yang diperkirakan dari para pekerja dalam program tersebut. Biaya jasa lalu dibebankan langsung apabila imbalan tersebut menjadi hak atau vested , dan sebaliknya akan diakui sebagai beban dengan metode garis lurus selama periode rata-rata sampai imbalan tersebut menjadi vested.

The calculation for employee's benefits use Project Unit Credit method. Which accumulated unrealized of gain and loss actuarial-net over 10% recognized in straight line method from present value of employee's benefits, its used by average of working period of employees through the program. Service expenses from prior year has directly debeted if employee's benefits has vested; or stated as expense using straight line method though those employee's benefits has vested.

Jumlah yang diakui sebagai kewajiban imbalan pasti di neraca merupakan nilai kini kewajiban imbalan pasti disesuaikan dengan keuntungan dan kerugian aktuarial yang belum diakui, dan biaya jasa lalu yang belum diakui.

Total amount which has stated as employee's benefits liabilities in balance sheet are present value of employee's benefits which match with unrealized service expenses from prior year.

Dana Non Halal

t. Non Halal Funds

Merupakan dana yang dibentuk untuk menampung penerimaan bunga bank, jasa giro (bank konvensional), dan atau dana non halal lainnya yang harus dipisahkan dari dana zakat, dana infak/sedekah dan dana amil karena peruntukannya yang sangat khusus.

Non halal funds are to relocated interest receipt from bank, current account (conventional banks), and or other non halal funds that must be separated from zakat fund, infaq/shadaqah fund and amil fund because of specific purposes.

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2.

KEBIJAKAN AKUNTANSI (Lanjutan) u.



Penerimaan dan Penyaluran/Penggunaan Dana

u. Receiving and Distribution/Usage Funds

Penerimaan berasal dari:

Receiving from:

1. Dana Zakat

1. Zakat Fund

Merupakan dana yang berasal dari penerimaan zakat, baik berupa zakat maal maupun zakat fitrah. Zakat maal, sebagaimana ditetapkan dalam fiqih zakat, mencakup zakat emas dan perak, zakat atas pendapatan, zakat pertanian dan jenis zakat lainnya, baik yang ditunaikan oleh perusahaan atau badan maupun oleh orang pribadi yang sudah menjadi muzaki.

Zakat Fund is from receiving zakat in form of zakat maal and zakat fitrah. Zakat maal, as determined in fiqih zakat, includes zakat of gold and silver, zakat of income, zakat of farm and other type of zakat, as received from company or entity even personal that became muzaki.

2. Dana Infak/sedekah

2. Infaq/Shadaqah Fund

Merupakan dana yang berasal dari penerimaan infak/sedekah baik pribadi maupun perusahaan.

Infaq/Shadaqah Fund is from receiving infaq/shadaqah even personal or entity.

3. Dana Amil (Pengelola)

3. Amil's (Administrator) Fund

Merupakan bagian amil atas dana zakat dan infak/sedekah serta dana lain yang oleh pemberinya diperuntukan bagi amil yang berasal dari maksimum 1/8 (12,5%) dana zakat, bagian tertentu dana infak/sedekah, infak (subsidi) perusahaan, dan dana lain yang tidak mengikat yang diterima di tahun berjalan digunakan untuk membiayai operasional pengelola.

Administrator's Fund is part of amil fund from zakat and infaq/shadaqah fund along with other funds that the receiver purposed for amil from maximum 1/8 (12.5%) of zakat fund, specific parts of infaq/shadaqah fund, infaq (supports) from company, and other unrestricted funds received in current year used to operational amil (administrator).

Kebijakan dalam penggunaan dana pengelola tersebut adalah:

The policies of usage of Administrator's fund are:

-

Operasional pengelola pertama kali diambilkan dari 12,5% (dua belas setengah persen) dana zakat yang diterima pada tahun yang bersangkutan dan hasil usaha, jika kurang, maka diambil dari dana infaq/sedekah sesuai dengan ketentuan.

- For the first operational amil taken from 12.5% (twelve point five percents) zakat fund received in the related year and the Foundation's income, if less, its taken from infaq/shadaqah fund regarding with the policies.

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2.


Penerimaan (lanjutan)

dan

Penyaluran/Penggunaan


2. ACCOUNTING POLICIES (Continued) Dana

u. Receiving and Distribution/Usage Funds (continued)

Penerimaan berasal dari (lanjutan):

Receiving from (continued):

4. Dana Wakaf

4. Waqaf Fund

Wakaf adalah perbuatan hukum wakif untuk memisahkan dan/atau menyerahkan sebagian harta benda miliknya untuk dimanfaatkan selamanya atau untuk jangka waktu tertentu sesuai dengan kepentingannya guna keperluan ibadah dan/atau kesejahteraan umum menurut syariah.

Waqaf is a law act of wakif to separate and or give part of wealth their belongings to be used forever or in term of period based on purposes for prays and or public prosperity according to syariah.

Wakif adalah pihak yang mewakafkan harta benda miliknya.

Wakif is a people that doing wakaf of wealth their belonging.

Harta benda wakaf adalah harta benda yang memiliki daya tahan lama dan/atau manfaat jangka panjang serta mempunyai nilai ekonomi menurut syariah yang diwakafkan oleh wakif.

Wakaf's welfare is welfare that have long durability and or long term useful lives also have economic values according to syariah that have been done wakaf by wakif.

Penyaluran/penggunaan dana untuk:

Distribution/usage funds for:

1. Zakat

1. Zakat

Zakat disalurkan kepada orang atau entitas yang berhak menerima zakat (mustahik) sesuai ketentuan syariah yg terdiri dari: -

Fakir: Orang yang tidak mempunyai apa-apa;

-

-

Miskin: Orang yang tidak dapat mencukupi kebutuhan dasar nya; Riqab: Orang yang ingin bebas dari perbudakan; Orang yang terlilit utang (gharim);

-

Muallaf: Orang yang belajar mengenal islam;

-

Fisabilillah: Orang yang sedang berjuang di jalan Tuhan; Orang dalam perjalanan (ibnu sabil); dan

-

Amil: Administrasi Zakat

-

Zakat is distributed to people or entity reserved to received zakat (mustahik) in accordance with syariah provision which are: Z - The poor: One has neither material possesions nor means of livelihood; - The needy: One with insufficient means of livelihood to meet basic needs; - In bondage: One who wants to free himself from bondage or the shackles of slavery; - In debt: One who is indebt; - Muallaf: One who have embraced Islam or who are inclined to it; - Fisabilillah: One who is in the way of god; - The wayfarer: One who is stranded in journey; and - Amil: Zakat Administrators

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2.


Penerimaan (lanjutan)

dan

Penyaluran/Penggunaan


2. ACCOUNTING POLICIES (Continued) Dana

u. Receiving and Distribution/Usage Funds (continued)

Penerimaan berasal dari (lanjutan):

Receiving from (continued):

2. Infak/sedekah

2. Infaq/Shadaqah

Infak/sedekah dalam penentuan jumlah atau persentase bagian untuk para penerima infak/sedekah tersebut ditentukan oleh amil sesuai dengan prinsip syariah, kewajaran, dan etika yang dituangkan dalam bentuk kebijakan amil.

Infaq/Shadaqah in determine part of amount or percentage for receiver of infaq/shadaqah determined by amil in accordance with syariah principals, fairness, and ethics in term of amil principals.

3. Amil

3. Amil

Dana amil digunakan untuk pengelolaan amil dalam membiayai operasional Yayasan. v.

Administrator's fund used for amil operational in Foundation's operational expenses.

Pengakuan Penerimaan dan Penyaluran/Penggunaan

v. Recognition of Receiving and Distribution/Usage

1. Penerimaan Zakat

1. Receiving from Zakat

Penerimaan zakat diakui sebagai penambah dana zakat sebesar jumlah diterima jika dalam bentuk kas dan nilai wajar jika dalam bentuk non kas.

Receiving from Zakat recognized as zakat fund addition amounted received in form of cash and fair value if in form of non cash.

2. Penyaluran Zakat

2. Distribution of Zakat

Zakat yg disalurkan kepada mustahik, termasuk amil diakui sebagai pengurang dana zakat sebesar jumlah yang diserahkan jika dalam bentuk kas dan jumlah tercatat jika dalam bentuk non kas.

Distribution of Zakat to mustahik, include amil recognized as zakat fund deduction as given amounted if in form of cash and recorded amount if in form of non cash.

3. Penerimaan Infak/Sedekah

3. Receiving from Infaq/Shadaqah

Infak/sedekah yang diterima diakui sebagai penambah dana infak/sedekah terikat atau tidak terikat sesuai dengan tujuan pemberi infak/sedekah sebesar jumlah yang diterima jika dalam bentuk kas dan nilai wajar jika dalam bentuk non kas.

Receiving from Infaq/Shadaqah recognized as restricted or unrestricted infaq/shadaqah fund addition based on purposes of infaq/shadaqah donatur received amounted if in form of cash and fair value if in form of non cash.

32


2.

KEBIJAKAN AKUNTANSI (Lanjutan) v.



Pengakuan Penerimaan dan Penyaluran/Penggunaan (lanjutan)

v. Recognition of Receiving and Distribution/Usage (continued)

4. Penyaluran infak/sedekah

4. Distribution of Infaq/Shadaqah

Penyaluran dana infak/sedekah diakui sebagai pengurang dana infak sebesar jumlah yang diserahkan jika dalam bentuk kas dan nilai tercatat aset yang diserahkan jika dalam bentuk aset non kas.

Distribution of Infaq/Shadaqah recognized as infaq fund deduction as given amounted if in form of cash and recorded amount of assets given if in form of non cash assets.

5. Penerimaan amil

5. Receiving from Amil

Bagian dari zakat dan dana infak yang disalurkan untuk amil diakui sebagai penambah dana amil.

Part of zakat and infaq funds that given for amil recognized as administrator's fund addition.

6. Penggunaan amil

6. Distribution of Amil

Semua beban penghimpunan dan penyaluran zakat diambil dari porsi amil. Amil dimungkinkan untuk meminjam dana zakat dalam rangka menghimpun zakat. Pinjaman ini sifatnya jangka pendek dan tidak boleh melebihi 1 periode (haul).

All of zakat distribution expenses are taken from amil portion. Amil is possible to borrow zakat fund for collecting zakat. This loan is short term and not more than 1 period (haul).

w. Penurunan Nilai Aset Zakat dan Aset Infak/Sedekah Tidak Lancar

w. Impairment of Non Current Assets of Zakat and Infaq/Shadaqah

Penurunan nilai aset zakat dan aset infak/sedekah tidak lancar diakui sebagai pengurang dana zakat atau infak/sedekah jika tidak disebabkan oleh kelalaian amil. Kerugian dan pengurang dana amil jika disebabkan oleh kelalaian amil.

Impairment of non current assets of zakat and infaq/shadaqah recognized as zakat or infaq/shadaqah fund deduction if not caused by amil mistakes. Losses and administrator's fund deduction if caused by amil mistaken.

33


2.

KEBIJAKAN AKUNTANSI (Lanjutan) x.



Pertimbangan, Estimasi dan Asumsi Akuntansi yang Signifikan

x. Consideration, Estimation, and Significant Accounting

1. Penyusutan Aset Tetap

Assumption of

1. Depreciation of Fixed Assets

Masa manfaat dan beban penyusutan atas aset tetap ditentukan berdasarkan estimasi, dimana beban penyusutan akan disesuaikan jika masa manfaatnya berbeda dari estimasi sebelumnya atau jika aset akan dihapus bukukan atau dilakukan penurunan nilai karena usang atau dihentikan penggunaannya.

Useful lives and depreciation expense of fixed asset determined based on estimation, where depreciation expense will be based on if useful lives different from the estimation before or if assets will dispose or impaired because of obsolete or stop usage.

2. Imbalan Kerja

2. Post Employment Benefit

Penentuan biaya dan liabilitas imbalan kerja Yayasan bergantung pada pemilihan asumsi yang digunakan dalam menghitung jumlah-jumlah tersebut. Asumsi tersebut termasuk antara lain, tingkat diskonto, tingkat kenaikan gaji tahunan, umur pensiun dan tingkat kematian.

The determination of expense and liability of post employment benefit are based on the choosen assumptions used in calculating the respective amount. The assumption includes interest rates, annual increase of salary, retirement age, and mortality level.

Setiap perubahan dalam asumsi, estimasi dan pertimbangan tersebut diatas, bisa memiliki risiko signifikan yang berdampak pada penyesuaian material terhadap jumlah tercatat aset dan liabilitas dalam periode pelaporan berikutnya.

Every changes in assumption, estimation, and consideration above, have significant risks affect to material adjustment in recorded amount of assets and liabilities in next period of report.

34


3.

KAS DAN SETARA KAS


3. CASH AND CASH EQUIVALENTS 2014

Kas

2013

2.919.820.734

Bank Bank syariah Dompet Dhuafa - Pusat PT Bank Muamalat Indonesia PT Bank Negara Indonesia Syariah PT Bank Danamon Syariah PT Bank Syariah Mandiri PT Bank Permata Syariah PT Bank International Indonesia Syariah ANZ Panin (ABN Amro) Baitul Maal Wattamwil Beringharjo PT Bank Syariah Bukopin PT CIMB Niaga Syariah Baitul Maal Wattamwil Agawe Makmur PT Bank Rakyat Indonesia Syariah PT Bank Central Asia Syariah PT Bank Syariah Mega Indonesia Dompet Dhuafa - Jejaring PT Bank Negara Indonesia Syariah PT Bank Syariah Mandiri PT Bank Muamalat Indonesia PT Bank Rakyat Indonesia Syariah PT Bank Permata Syariah PT Bank Syariah Mega Indonesia Dompet Dhuafa - Cabang PT Bank Negara Indonesia Syariah PT Bank Syariah Mandiri PT Bank Muamalat Indonesia PT CIMB Niaga Syariah PT Bank Syariah Mega Indonesia PT Bank Permata Syariah PT Bank Jatim Syariah Jumlah bank syariah Bank konvensional Dompet Dhuafa - Pusat PT Bank Central Asia Tbk PT Bank Mandiri (Persero), Tbk PT Bank Negara Indonesia (Persero), Tbk PT Bank Rakyat Indonesia (Persero), Tbk PT Bank Danamon Indonesia Tbk Jumlah bank konvensional (dipindahkan) Saldo (dipindahkan)

3.133.715.903

5.184.385.535 3.926.391.744 2.983.164.877 817.764.638 631.871.476

2.387.939.388 10.222.584.242 2.887.542.297 716.579.017 188.824.738

517.551.110 423.728.847 344.988.475 160.326.894 136.292.976

282.120.494 471.073.493 244.499.192 115.768.172 176.330.874

75.657.455 54.150.689 39.873.882 17.978.855

64.006.734 70.025.603 134.951.538 152.418.400

9.019.839.279 5.079.497.876 2.384.767.595 64.019.997 27.809.108 20.642.344

7.876.693.926 7.524.337.158 1.247.012.962 61.897.227 3.944.023 3.174.639

2.561.777.912 156.617.225 68.135.988 32.709.788 4.034.667 -

1.562.521.611 156.773.822 163.452.803 2.201.510 5.830.276 3.642.775

34.733.979.232

36.726.146.914

Cash Banks Syariah banks Dompet Dhuafa - Head office PT Bank Muamalat Indonesia PT Bank Negara Indonesia Syariah PT Bank Danamon Syariah PT Bank Syariah Mandiri PT Bank Permata Syariah PT Bank International Indonesia Syariah ANZ Panin (ABN Amro) Baitul Maal Wattamwil Beringharjo PT Bank Syariah Bukopin PT CIMB Niaga Syariah Baitul Maal Wattamwil Agawe Makmur PT Bank Rakyat Indonesia Syariah PT Bank Central Asia Syariah PT Bank Syariah Mega Indonesia Dompet Dhuafa - Division PT Bank Negara Indonesia Syariah PT Bank Syariah Mandiri PT Bank Muamalat Indonesia PT Bank Rakyat Indonesia Syariah PT Bank Permata Syariah PT Bank Syariah Mega Indonesia Dompet Dhuafa - Branch PT Bank Negara Indonesia Syariah PT Bank Syariah Mandiri PT Bank Muamalat Indonesia PT CIMB Niaga Syariah PT Bank Syariah Mega Indonesia PT Bank Permata Syariah PT Bank Jatim Syariah Total syariah banks Conventional banks Dompet Dhuafa - Head office PT Bank Central Asia Tbk PT Bank Mandiri (Persero), Tbk PT Bank Negara Indonesia (Persero), Tbk PT Bank Rakyat Indonesia (Persero), Tbk PT Bank Danamon Indonesia Tbk

4.268.693.455 1.823.269.154

7.286.219.068 2.416.638.517

560.163.489

851.455.903

283.520.414 215.301.766

293.211.231 61.292.984

7.150.948.278

10.908.817.703

Total conventional banks (brought forward)

44.804.748.244

50.768.680.520


35


3.


KAS DAN SETARA KAS (Lanjutan)

3. CASH AND CASH EQUIVALENTS (Continued) 2014

Saldo (pindahan) Bank Bank konvensional Jumlah bank konvensional (pindahan)

2013

44.804.748.244

50.768.680.520

Balance (carry forward) Banks Conventional banks Total conventional banks (carry forward)

7.150.948.278

10.908.817.703

37.063.669 21.465.738

48.759.729 51.160.323

1.000.000

1.004.993

2.539.293.668

567.918.789

1.861.773.892 155.733.448 124.877.204

141.712.207 337.389.253 583.917.883

6.155.085 995.945

6.155.085 -

282.419

75.000

1.106.625.594 732.360.540

1.167.763.378 304.386.538

25.110.244 18.271.950 13.362.286 5.588.633 -

21.474.451 13.222.079 5.667.523 2.919.190

Jumlah bank konvensional

13.800.908.593

14.162.344.124

Total conventional bank

Jumlah kas di bank

48.534.887.825

50.888.491.038

Total cash in bank

Dompet Dhuafa - Pusat PT Bank Mega Tbk PT Bank Bukopin Tbk PT Bank Internasional Indonesia Tbk Dompet Dhuafa - Jejaring PT Bank Central Asia Tbk PT Bank Rakyat Indonesia (Persero), Tbk PT Bank Mandiri (Persero), Tbk PT BPD Jabar & Banten Tbk PT Bank Tabungan Negara (Persero), Tbk PT Bank Mega Tbk PT Bank Negara Indonesia (Persero), Tbk Dompet Dhuafa - Cabang PT Bank Mandiri (Persero), Tbk PT Bank Central Asia Tbk PT Bank Negara Indonesia (Persero), Tbk Bank Nagari PT Bank Bukopin Tbk Bank Perkreditan Rakyat Serang PT Bank Panin Tbk

36

Dompet Dhuafa - Head office PT Bank Mega Tbk PT Bank Bukopin Tbk PT Bank Internasional Indonesia Tbk Dompet Dhuafa - Division PT Bank Central Asia Tbk PT Bank Rakyat Indonesia (Persero), Tbk PT Bank Mandiri (Persero), Tbk PT BPD Jabar & Banten Tbk PT Bank Tabungan Negara (Persero), Tbk PT Bank Mega Tbk PT Bank Negara Indonesia (Persero), Tbk Dompet Dhuafa - Branch PT Bank Mandiri (Persero), Tbk PT Bank Central Asia Tbk PT Bank Negara Indonesia (Persero), Tbk Bank Nagari PT Bank Bukopin Tbk Bank Perkreditan Rakyat Serang PT Bank Panin Tbk


3.

KAS DAN SETARA KAS (Lanjutan) Deposito berjangka Dompet Dhuafa - Pusat PT Bank Danamon Syariah PT BPRS Harta Insan Amanah PT Bank Syariah Mandiri Baitul Maal Wattamwil Ventura Baitul Maal Wattamwil Amanah Ummah PT Bank Muamalat Indonesia PT Bank Mega Syariah Dompet Dhuafa - Jejaring PT Bank BJB Syariah PT Bank Rakyat Indonesia Syariah Jumlah deposito berjangka Jumlah kas dan setara kas


3. CASH AND CASH EQUIVALENTS (Continued)

1.300.000.000 1.000.000.000 600.000.000 100.000.000

500.000.000 10.100.000.000

75.000.000 -

75.000.000 1.000.000.000 1.000.000.000

2.500.000.000 108.081.800

108.081.800

Time deposits Dompet Dhuafa - Head office PT Bank Danamon Syariah PT BPRS Harta Insan Amanah PT Bank Syariah Mandiri Baitul Maal Wattamwil Ventura Baitul Maal Wattamwil Amanah Ummah PT Bank Muamalat Indonesia PT Bank Mega Syariah Dompet Dhuafa - Division PT Bank BJB Syariah PT Bank Rakyat Indonesia Syariah

5.683.081.800

12.783.081.800

Total time deposits

57.137.790.359

66.805.288.741

37

Total cash and cash equivalent


4.

PIUTANG


4. RECEIVABLES 2014

Piutang jejaring Dompet Dhuafa - Pusat Kampung Ternak Dompet Dhuafa Travel Pertanian Sehat Indonesia Baitul Maal Desa Institut Manajemen Zakat Tebar Hewan Kurban Dompet Dhuafa Corpora Dompet Dhuafa Yogya Lain-lain (dibawah Rp 10 juta) Dompet Dhuafa - Jejaring Tebar Hewan Kurban Institut Manajemen Zakat SMART Ekselensia Indonesia Dompet Dhuafa Corpora Lembaga Pelayanan Masyarakat Lain-lain (dibawah Rp 10 juta) Dompet Dhuafa - Cabang Dompet Dhuafa Jatim Dompet Dhuafa Sumsel Dompet Dhuafa Kaltim Dompet Dhuafa Banten Dompet Dhuafa Jateng Dompet Dhuafa Sulsel Dompet Dhuafa Yogya

2013 Division receivables Dompet Dhuafa - Head office Kampung Ternak Dompet Dhuafa Travel Pertanian Sehat Indonesia Baitul Maal Desa Institute Management Zakat Tebar Hewan Kurban Dompet Dhuafa Corpora Dompet Dhuafa Yogya Others (each below Rp 10 million) Dompet Dhuafa - Division Tebar Hewan Kurban Institute Management Zakat SMART Ekselensia Indonesia Dompet Dhuafa Corpora Lembaga Pelayanan Masyarakat Others (each below Rp 10 million) Dompet Dhuafa - Branch Dompet Dhuafa Jatim Dompet Dhuafa Sumsel Dompet Dhuafa Kaltim Dompet Dhuafa Banten Dompet Dhuafa Jateng Dompet Dhuafa Sulsel Dompet Dhuafa Yogya

1.513.868.000 615.000.000 202.621.480 100.000.000 60.000.000 5.000.000

2.030.043.000 515.000.000 147.536.000 100.000.000 60.000.000 30.477.900 25.000.000 19.413.200 12.746.080

158.388.509 55.136.414 39.418.450 21.270.000 20.685.030 9.886.911

33.814.182 55.136.414 706.781.001 20.685.030 1.287.439

53.998.300 45.300.000 45.192.911 17.204.000 17.051.320 9.413.800 5.312.455

1.163.000 42.729.897 17.204.000 6.818.450 792.000

Jumlah piutang jejaring Piutang karyawan Dompet Dhuafa - Pusat Dompet Dhuafa - Jejaring Dompet Dhuafa - Cabang

2.994.747.580

3.826.627.593

762.679.502 550.550.399 81.852.296

883.274.355 771.390.217 113.150.205

Jumlah piutang karyawan Piutang lain-lain Dompet Dhuafa - Pusat Baitul Maal Wattamwil Al Karim Nurlaila Ria Widya Iskandar Darusalam Noor Aziz Ippho Dewata Santoso Uhen Suhendra Lias Matali Lain-lain (dibawah Rp 10 juta)

1.395.082.197

1.767.814.777

265.000.000 50.000.000 30.000.000 28.628.000 16.500.000 15.000.000 11.637.500 11.000.000 3.500.000

265.000.000 50.000.000 30.000.000 28.628.000 16.500.000 11.637.500 11.000.000 2.900.000

431.265.500

415.665.500

Total other receivables (brought forward)

4.821.095.277

6.010.107.870


Jumlah piutang lain-lain (dipindahkan) Saldo (dipindahkan)

38

Total division receivables Employee receivables Dompet Dhuafa - Head office Dompet Dhuafa - Division Dompet Dhuafa - Branch Total employee receivables Other receivables Dompet Dhuafa - Head office Baitul Maal Wattamwil Al Karim Nurlaila Ria Widya Iskandar Darusalam Noor Aziz Ippho Dewata Santoso Uhen Suhendra Lias Matali Others (each below Rp 10 million)


4.

PIUTANG (Lanjutan)


4. RECEIVABLES (Continued) 2014

Saldo (pindahan) Piutang lain-lain Jumlah piutang lain-lain (pindahan) Dompet Dhuafa - Jejaring Dompet Dhuafa Corpora Kampung Ternak Masyarakat Mandiri Institut Manajemen Zakat Pertanian Sehat Indonesia Beastudi Indonesia Tebar Hewan Kurban Layanan Kesehatan Cuma-Cuma Institut Kemandirian Rumah Sehat Terpadu Disaster Management Center SMART Ekselensia Indonesia Makmal Pendidikan Sekolah Guru Indonesia -Hypermart Lembaga Pelayanan Masyarakat Lembaga Pendidikan Indonesia Dompet Dhuafa - Cabang Dompet Dhuafa Yogya Dompet Dhuafa Jatim Dompet Dhuafa Sulsel Jumlah piutang lain-lain Jumlah piutang

2013

4.821.095.277

6.010.107.870

Balance (carry forward) Other receivables Total other receivables (carry forward) Dompet Dhuafa - Division Dompet Dhuafa Corpora Kampung Ternak Masyarakat Mandiri Institute Management Zakat Pertanian Sehat Indonesia Beastudi Indonesia Tebar Hewan Kurban Layanan Kesehatan Cuma-Cuma Institut Kemandirian Rumah Sehat Terpadu Disaster Management Center SMART Ekselensia Indonesia Makmal Pendidikan Sekolah Guru Indonesia -Hypermart Lembaga Pelayanan Masyarakat Lembaga Pendidikan Indonesia Dompet Dhuafa - Branch Dompet Dhuafa Yogya Dompet Dhuafa Jatim Dompet Dhuafa Sulsel

431.265.500

415.665.500

3.569.736.964 659.441.920 427.054.122 274.860.121 174.900.000 142.053.973 61.918.550 50.559.754 31.835.190 14.170.403 13.500.000 11.000.000 6.480.000

2.611.348.457 160.981.956 64.360.121 174.060.000 80.078.000 143.794.151 124.531.748 21.800.000 -

2.500.000 2.300.000 -

2.500.000 41.044.973

5.683.500 4.580.000 3.000.000

4.580.000 -

5.886.839.997

3.844.744.906

Total other receivables

10.276.669.774

9.439.187.276

Total receivables

Piutang lain-lain

Other Receivables

Merupakan penyaluran Dana untuk penguatan modal usaha pihak ketiga diluar Yayasan yang secara langsung mempengaruhi kemashalatan dan hajat hidup orang banyak.

The distribution of funds for venture capital to strengthen third parties outside the Foundation that directly affect people's lives and prosperity.

Piutang karyawan

Employee receivables

Merupakan pinjaman tanpa bunga yang diberikan kepada karyawan Yayasan yang dicicil selama 3 tahun.

Represents non interest loan from Foundation to employees which its installment tenor is 3 years.

39


5.

UANG MUKA


5. ADVANCE PAYMENTS 2014

Dompet Dhuafa - Pusat Uang muka kegiatan Lain-lain (dibawah Rp 20 juta) Dompet Dhuafa - Jejaring Makmal Pendidikan Beastudi Indonesia Masyarakat Mandiri Lembaga Pelayanan Masyarakat Kampung Ternak Nusantara Disaster Management Center SMART Ekselensia Indonesia Institut Kemandirian Dompet Dhuafa Corpora Tebar Hewan Kurban Sekolah Guru Indonesia Layanan Kesehatan Cuma-Cuma Lembaga Pertanian Sehat Rumah Sehat Terpadu Institut Manajemen Zakat Dompet Dhuafa - Cabang Dompet Dhuafa Kaltim Dompet Dhuafa Sumsel Dompet Dhuafa Jatim Dompet Dhuafa Banten Dompet Dhuafa Sulsel Dompet Dhuafa Jateng Dompet Dhuafa Singgalang Lain-lain (dibawah Rp 20 juta) Jumlah uang muka 6.

2013 Dompet Dhuafa - Head office Advance for program 4.408.802.296 7.350.000 Others (each below Rp 20 million) Dompet Dhuafa - Division Makmal Pendidikan 850.048.757 Beastudi Indonesia 1.374.178.100 Masyarakat Mandiri 2.134.553.359 412.235.758 Lembaga Pelayanan Masyarakat 290.602.000 Kampung Ternak Nusantara 705.547.913 Disaster Management Center 326.777.794 SMART Ekselensia Indonesia 300.977.000 Institut Kemandirian 1.190.723.917 Dompet Dhuafa Corpora 82.120.658 Tebar Hewan Kurban 265.292.950 Sekolah Guru Indonesia 486.947.000 Layanan Kesehatan Cuma-Cuma Lembaga Pertanian Sehat 143.835.213 Rumah Sehat Terpadu 68.023.000 Institute Management Zakat Dompet Dhuafa - Branch Dompet Dhuafa Kaltim 51.458.800 Dompet Dhuafa Sumsel 80.579.400 Dompet Dhuafa Jatim 114.592.000 Dompet Dhuafa Banten Dompet Dhuafa Sulsel 138.317.600 Dompet Dhuafa Jateng 23.795.000 Dompet Dhuafa Singgalang 16.280.700 Others (each below Rp 20 million) 13.473.039.215 Total advance payment

8.875.244.150 11.200.000 1.207.915.172 1.085.438.498 982.883.616 680.152.358 578.915.500 566.534.702 406.250.749 213.822.840 213.614.689 191.617.100 114.871.250 56.944.120 49.000.000 33.579.920 18.413.000 642.054.600 257.108.950 219.582.000 132.146.800 39.200.000 35.725.500 19.805.000 6.287.400 16.638.307.914

BIAYA DIBAYAR DIMUKA

6. PREPAID EXPENSES 2014

Sewa dibayar dimuka Dompet Dhuafa - Pusat Lahan Parkir Gedung Philantropy Sewa A2 Sewa blok C26 Sewa blok C2 Sewa blok C25 Sewa blok C19 Sewa Billboard Mampang Konter di Gedung Philantropy Kantor Kas Bekasi Saldo (dipindahkan)

2013

2.075.014.993 151.666.667 95.833.333 80.000.000 56.875.000 56.875.000 35.000.000 34.284.900 15.000.000

21.656.250 15.000.000

2.600.549.893

36.656.250

40

Prepaid rent Dompet Dhuafa - Head office Parking Lot in Philantrophy Building Sewa A2 Sewa blok C26 Sewa blok C2 Sewa blok C25 Sewa blok C19 Sewa Billboard Mampang Counter in Philantrophy Building Office-Cash in Bekasi Balance (brought forward)


6.


BIAYA DIBAYAR DIMUKA (Lanjutan)

6. PREPAID EXPENSES (Continued) 2014

Saldo (pindahan) Dompet Dhuafa - Jejaring Beastudi Indonesia Disaster Management Center Dompet Dhuafa Corpora Rumah Sehat Terpadu SMART Ekselensia Indonesia Institut Manajemen Zakat Tebar Hewan Kurban Lembaga Pelayanan Masyarakat Lain-lain (dibawah Rp 10 juta) Dompet Dhuafa - Cabang Dompet Dhuafa Jateng Dompet Dhuafa Yogya Dompet Dhuafa Kaltim Dompet Dhuafa Singgalang Dompet Dhuafa Sumsel Dompet Dhuafa Sulsel Dompet Dhuafa Jatim Dompet Dhuafa Riau Lain-lain (dibawah Rp 10 juta) Asuransi dibayar dimuka Dompet Dhuafa - Pusat Dompet Dhuafa - Jejaring Rumah Sehat Terpadu Disaster Management Center Dompet Dhuafa Corpora Lembaga Pelayanan Masyarakat Dompet Dhuafa - Cabang Dompet Dhuafa Kaltim Dompet Dhuafa Sulsel Pajak dibayar dimuka Dompet Dhuafa - Jejaring Dompet Dhuafa Corpora Biaya dibayar dimuka lainnya Dompet Dhuafa - Pusat

Jumlah biaya dibayar dimuka

2013

2.600.549.893

36.656.250


Dompet Dhuafa - Division 636.234.791 Beastudi Indonesia 100.000.000 Disaster Management Center 49.330.350 Dompet Dhuafa Corpora Rumah Sehat Terpadu 10.500.000 SMART Ekselensia Indonesia Institute Management Zakat 52.500.000 Tebar Hewan Kurban 13.750.000 11.137.000 Lembaga Pelayanan Masyarakat - Others (each below Rp 10 million) Dompet Dhuafa - Branch 52.500.000 Dompet Dhuafa Jateng 231.125.000 Dompet Dhuafa Yogya 180.750.000 Dompet Dhuafa Kaltim 163.645.826 Dompet Dhuafa Singgalang 67.916.671 Dompet Dhuafa Sumsel 73.611.106 Dompet Dhuafa Sulsel 45.000.000 Dompet Dhuafa Jatim 45.000.000 Dompet Dhuafa Riau - Others (each below Rp 10 million)

1.001.208.332 120.000.000 49.330.350 32.000.000 13.500.000 4.375.000 142.500.000 125.125.004 122.916.674 71.916.660 61.250.000 29.444.444 4.374.116.357

1.769.656.994

27.113.165

25.377.865

29.592.995 8.962.796 3.727.050

44.989.900 -

1.048.256

502.730

3.950.667 1.137.417

-

75.532.346

70.870.495

59.768.924

229.580.032

59.768.924

229.580.032

-

120.550

-

120.550

4.509.417.627

2.070.228.071

41

Prepaid insurance Dompet Dhuafa - Head office Dompet Dhuafa - Division Rumah Sehat Terpadu Disaster Management Center Dompet Dhuafa Corpora Lembaga Pelayanan Masyarakat Dompet Dhuafa - Branch Dompet Dhuafa Kaltim Dompet Dhuafa Sulsel Prepaid tax Dompet Dhuafa - Division Dompet Dhuafa Corpora Other advance payments Dompet Dhuafa - Head office

Total prepaid expenses


7.

PERSEDIAAN


7. INVENTORIES 2014

Dompet Dhuafa - Jejaring Rumah Sehat Terpadu SMART Ekselensia Indonesia Layanan Kesehatan Cuma-Cuma Makmal Pendidikan Beastudi Indonesia Disaster Management Center Sekolah Guru Indonesia Jumlah persediaan

2013

1.137.180.498 505.882.808

1.606.835.760 390.488.169

182.049.802 177.958.981 109.055.486 17.142.200 3.215.000

240.492.162 62.957.400 11.572.200 4.463.219

2.132.484.775

2.316.808.910

Dompet Dhuafa - Division Rumah Sehat Terpadu SMART Ekselensia Indonesia Layanan Kesehatan Cuma-Cuma Makmal Pendidikan Beastudi Indonesia Disaster Management Center Sekolah Guru Indonesia Total inventories

Akun ini merupakan perlengkapan (supplies) untuk keperluan This account is supplies for division needs that are not jejaring yang belum di distribusikan. distributed yet. 8.

BARANG BERHARGA

8. VALUABLE GOODS 2014

Dompet Dhuafa - Pusat Deposito berjangka Dompet Dhuafa Jepang Saham Garansi Bank BD Perhiasan Dompet Dhuafa - Jejaring Perhiasan Lainnya Dompet Dhuafa - Cabang Dompet Dhuafa Yogya Dompet Dhuafa Kaltim Dompet Dhuafa Singgalang Dompet Dhuafa Jatim Dompet Dhuafa Riau Dompet Dhuafa Jateng Dompet Dhuafa Banten Dompet Dhuafa Sulsel Jumlah barang berharga

2013

336.000.000 281.360.000 109.750.000 57.370.500

336.000.000 281.360.000 109.750.000 66.867.500

13.809.000 5.788.810

13.669.000 -

52.537.700 47.857.500 26.891.000 16.695.000 3.980.000 1.321.000 600.000 -

34.537.700 19.293.750 7.000.000 68.241.300 975.000 600.000 1.900.000

953.960.510

940.194.250

42

Dompet Dhuafa - Head office Time deposits Dompet Dhuafa Jepang Shares Bank guarantee BD Jewelry Dompet Dhuafa - Division Jewelry Others Dompet Dhuafa - Branch Dompet Dhuafa Yogya Dompet Dhuafa Kaltim Dompet Dhuafa Singgalang Dompet Dhuafa Jatim Dompet Dhuafa Riau Dompet Dhuafa Jateng Dompet Dhuafa Banten Dompet Dhuafa Sulsel Total valuable goods


9.

DANA BERGULIR


9. REVOLVING FUND

Merupakan penempatan dana yang dilakukan oleh Yayasan yang diarahkan kepada usaha produktif yang berorientasi menggantikan ketergantungan mustahik kepada pihak pemodal besar, dan usaha yang berorientasi bottom up, local source , ramah lingkungan, menguntungkan dan berkesinambungan. Saldo pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut:

Represents placement of fund by the Foundation to productive business which oriented to reduce mustahik dependency to financial institution. This fund is aimed at a business with bottom up orientation, local source, environment friendly, profitable and sustainable. Balance on December 31, 2014 and 2013 are as follows:

2014 Dompet Dhuafa - Pusat Baitul Maal Wattamwil Ventura Pemberdayaan Peternak Baitul Maal Wattamwil Bina Dhuafa Beringharjo Unit Hasil Tani Mojokerto Baitul Maal Wattamwil Binama Baitul Maal Wattamwil Al Karim Kampung Masyarakat Mandiri Baitul Maal Wattamwil Al Amanah Sumedang Industri Tepung Tapioka Rakyat Kampung Ternak Nusantara Dompet Dhuafa Travel Pemberdayaan via Saham PT BMI Permodalan Baitul Maal Wattamwil Baitul Maal Wattamwil Agawe Baitul Maal Wattamwil Bina Mandiri -Bali Dompet Dhuafa Livestock Unit Hasil Tani Magelang Jumlah dana bergulir

2013

4.500.000.000 1.765.847.750

4.500.000.000 750.000.000

650.000.000 315.000.000 259.348.000 200.000.000 149.532.600

650.000.000 315.000.000 259.348.000 200.000.000 149.532.600

141.350.000 133.000.000 100.000.000 98.400.000 75.000.000 72.244.897 65.000.000

141.350.000 133.000.000 100.000.000 98.400.000 75.000.000 72.244.897 65.000.000

50.000.000 34.697.105 30.000.000

50.000.000 96.697.105 30.000.000

8.639.420.352

7.685.572.602

Dompet Dhuafa - Head office Baitul Maal Wattamwil Ventura Pemberdayaan Peternak Baitul Maal Wattamwil Bina Dhuafa Beringharjo Unit Hasil Tani Mojokerto Baitul Maal Wattamwil Binama Baitul Maal Wattamwil Al Karim Kampung Masyarakat Mandiri Baitul Maal Wattamwil Al Amanah Sumedang Industri Tepung Tapioka Rakyat Kampung Ternak Nusantara Dompet Dhuafa Travel Pemberdayaan via Saham PT BMI Permodalan Baitul Maal Wattamwil Baitul Maal Wattamwil Agawe Baitul Maal Wattamwil Bina Mandiri -Bali Dompet Dhuafa Livestock Unit Hasil Tani Magelang Total revolving fund

Dana Bergulir yang disalurkan melalui Unit Hasil Tani (UHT) merupakan kerjasama untuk pembelian hasil pertanian.

Revolving fund distributed by Unit Hasil Tani (UHT) represents collaboration to buy crops which produced by them.

Dana Bergulir dari dana zakat yang disalurkan melalui Baitul Maal Wattamwil (BMT) merupakan kerjasama penempatan dana likuiditas dengan sistem bagi hasil.

Revolving fund from zakat fund which distributed by Baitul Maal Wattamwil (BMT) represents collaboration in providing liquid fund and profit sharing system.

43


10. INVESTASI


10. INVESTMENTS

Merupakan penempatan investasi yang dilakukan oleh Yayasan atas Jejaring dan juga dana untuk mengelola aset wakaf sehingga menjadi wakaf produktif ataupun sosial. Saldo pada tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut:

Represents investment alocation done by the Foundation for divisions and also to manage assets of Waqaf to become productive or even social waqaf. The balance as of December 31, 2014 and 2013, are as follows:

2014 Dompet Dhuafa - Pusat Dompet Dhuafa Corpora Dompet Dhuafa Travel Wakaf Produktif Pertanian Sehat Indonesia Kampung Masyarakat Mandiri Kampung Ternak Nusantara Institut Manajemen Zakat Tebar Hewan Kurban Perumahan Amil Dompet Dhuafa - Jejaring Layanan Kesehatan Cuma-Cuma Dompet Dhuafa Corpora Jumlah investasi

2013

2.239.000.000 1.900.907.738 1.154.675.000 999.999.982 548.850.395 480.645.376 467.876.063 185.786.185 140.783.410

250.000.000 1.900.907.738 2.780.230.600 499.999.982 548.850.395 480.645.376 467.876.063 185.786.185 140.783.410

476.720.000 35.000.000

479.080.000 2.919.018.270

8.630.244.149

10.653.178.019

44

Dompet Dhuafa - Head office Dompet Dhuafa Corpora Dompet Dhuafa Travel Waqaf Productive Pertanian Sehat Indonesia Kampung Masyarakat Mandiri Kampung Ternak Nusantara Institute Management Zakat Tebar Hewan Kurban Perumahan Amil Dompet Dhuafa - Division Layanan Kesehatan Cuma-Cuma Dompet Dhuafa Corpora Total investment


11. ASET TETAP

11. FIXED ASSETS Saldo awal/ Beginning balance

Biaya perolehan Tanah Dompet Dhuafa - Pusat Dana zakat umum Dana infak/sedekah Dompet Dhuafa - Cabang Dompet Dhuafa Sumsel Dompet Dhuafa Singgalang Dompet Dhuafa Kaltim Jumlah tanah Gedung Dompet Dhuafa - Pusat Dana zakat umum Dompet Dhuafa - Cabang Dompet Dhuafa Kaltim Jumlah gedung


2014 Pengurangan/ Deductions

Penambahan/ Additions

Pemindahan/ Transfer

Saldo akhir/ Ending balance

-

230.000.000

5.000.000

-

Acquisition cost Land Dompet Dhuafa - Head office 144.055.200 Zakat umum fund 17.803.500 Infaq/shadaqah fund Dompet Dhuafa - Branch Dompet Dhuafa 12.000.000 Sumsel Dompet Dhuafa 120.000.000 Singgalang Dompet Dhuafa 225.000.000 Kaltim

293.858.700

230.000.000

5.000.000

-

518.858.700

144.055.200 17.803.500

-

-

-

12.000.000

-

-

-

120.000.000

-

-

-

Total land

382.404.500

-

-

-

120.000.000

192.200.000

-

-

Building Dompet Dhuafa - Head office 382.404.500 Zakat umum fund Dompet Dhuafa - Branch Dompet Dhuafa 312.200.000 Kaltim

502.404.500

192.200.000

-

-

694.604.500

Inventaris kantor Dompet Dhuafa - Pusat 166.228.500 Dana infak/sedekah 2.844.989.316 Dana pengelola 160.766.600 Dana wakaf Dana solidaritas 74.830.867 kemanusiaan Dompet Dhuafa - Jejaring 225.578.800 THK 341.196.974 DD Corpora Dompet Dhuafa - Cabang 85.396.900 Dompet Dhuafa Jatim 49.131.000 Dompet Dhuafa Banten Dompet Dhuafa Jateng 118.200.650 Dompet Dhuafa Sulsel 70.169.150 Dompet Dhuafa Riau 61.696.140 Dompet Dhuafa Sumsel 67.523.400 Dompet Dhuafa Singgalang 89.450.000 Dompet Dhuafa 129.339.400 Kaltim Dompet Dhuafa 112.278.100 Yogya

Total building

11.150.000 1.176.398.259 13.762.000

34.972.000 -

-

-

-

-

11.201.000 269.373.000

-

-

23.781.900 15.810.282 14.664.500 59.174.600 12.056.000

1.875.000 -

-

52.337.000

-

-

21.522.000

-

-

120.997.100

-

-

32.595.000

-

-

Office equipment Dompet Dhuafa - Head office 177.378.500 Infaq/shadaqah fund 3.986.415.575 Administrators' fund 174.528.600 Waqaf fund Solidarity for 74.830.867 humanity fund Dompet Dhuafa - Division 236.779.800 THK 610.569.974 DD Corpora Dompet Dhuafa - Branch 109.178.800 Dompet Dhuafa Jatim 64.941.282 Dompet Dhuafa Banten 132.865.150 Dompet Dhuafa Jateng 127.468.750 Dompet Dhuafa Sulsel Dompet Dhuafa Riau 73.752.140 Dompet Dhuafa Sumsel 119.860.400 Dompet Dhuafa Singgalang 110.972.000 Dompet Dhuafa 250.336.500 Kaltim Dompet Dhuafa 144.873.100 Yogya

Jumlah inventaris kantor

4.596.775.797

1.834.822.641

36.847.000

-

6.394.751.438

Saldo (dipindahkan)

5.393.038.997

2.257.022.641

41.847.000

-

7.608.214.638

45

Total office equipment Balance (brought forward)

YAYASAN DOMPET DHUAFA REPUBLIKA CATATAN ATAS LAPORAN KEUANGAN (Lanjutan) Untuk tahun yang berakhir pada tanggal 31 Desember 2014 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) 11. ASET TETAP (Lanjutan)


11. FIXED ASSETS (Continued)

Saldo awal/ Beginning balance





Biaya perolehan

Saldo (pindahan)

Acquisition cost

5.393.038.997

Kendaraan Dompet Dhuafa - Pusat 33.200.000 Dana infak/sedekah 1.812.478.900 Dana pengelola 173.250.000 Dana wakaf Dana solidaritas 117.000.000 kemanusiaan Dompet Dhuafa - Jejaring 157.000.000 THK 693.996.500 DD Corpora Dompet Dhuafa - Cabang 98.000.000 Dompet Dhuafa Jateng 34.320.000 Dompet Dhuafa Banten Dompet Dhuafa Sulsel 5.000.000 Dompet Dhuafa Singgalang 387.200.000 389.300.000 Dompet Dhuafa Kaltim 208.220.000 Dompet Dhuafa Yogya

2.257.022.641

41.847.000

7.608.214.638


262.324.356 263.000.000 -

104.000.000 -

-

-

-

-

-

419.930.000

-

-

-

-

96.000.000 97.200.000 -

2.500.000 -

-

Vehicle Dompet Dhuafa - Head office 295.524.356 Infaq/shadaqah fund 1.971.478.900 Administrators' fund 173.250.000 Waqaf fund Solidarity for 117.000.000 humanity fund Dompet Dhuafa - Division 157.000.000 THK 274.066.500 DD Corpora Dompet Dhuafa - Branch 98.000.000 Dompet Dhuafa Jateng 34.320.000 Dompet Dhuafa Banten 5.000.000 Dompet Dhuafa Sulsel Dompet Dhuafa Singgalang 483.200.000 484.000.000 Dompet Dhuafa Kaltim 208.220.000 Dompet Dhuafa Yogya

-

4.301.059.756

Total vehicle

11.909.274.394

Total cost

Jumlah kendaraan

4.108.965.400

718.524.356

526.430.000

Jumlah biaya perolehan

9.502.004.397

2.975.546.997

568.277.000

Akumulasi penyusutan Gedung Dompet Dhuafa - Pusat Dana zakat umum Dompet Dhuafa - Cabang Dompet Dhuafa Kaltim

-

-

273.788.491

19.120.225

-

-

9.500.000

20.868.333

-

-

Accumulated depreciation Building Dompet Dhuafa - Head office 292.908.716 Zakat umum fund Dompet Dhuafa - Branch 30.368.333 Dompet Dhuafa Kaltim

Jumlah gedung

283.288.491

39.988.558

-

-

323.277.049

Saldo (dipindahkan)

283.288.491

39.988.558

-

-

323.277.049

46

Total building Balance (brought forward)

YAYASAN DOMPET DHUAFA REPUBLIKA CATATAN ATAS LAPORAN KEUANGAN (Lanjutan) Untuk tahun yang berakhir pada tanggal 31 Desember 2014 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) 11. ASET TETAP (Lanjutan) Saldo awal/ Beginning balance


11. FIXED ASSETS (Continued) 2014 Pengurangan/ Deductions




Akumulasi penyusutan Saldo (pindahan)

Accumulated depreciation 283.288.491

Inventaris kantor Dompet Dhuafa - Pusat 141.034.846 Dana infak/sedekah 2.443.825.447 Dana pengelola 99.887.062 Dana wakaf Dana solidaritas 74.351.616 kemanusiaan Dompet Dhuafa - Jejaring 189.465.846 DD Corpora 107.348.182 THK Dompet Dhuafa - Cabang 72.967.206 Dompet Dhuafa Jatim 23.504.139 Dompet Dhuafa Banten 55.050.706 Dompet Dhuafa Jateng 60.423.628 Dompet Dhuafa Sulsel 14.796.677 Dompet Dhuafa Riau Dompet Dhuafa 14.884.401 Sumsel Dompet Dhuafa 44.085.833 Singgalang Dompet Dhuafa 101.991.539 Kaltim Dompet Dhuafa 80.323.768 Yogya Jumlah inventaris kantor

3.523.940.896

Kendaraan Dompet Dhuafa - Pusat 18.023.333 Dana infak sedekah 1.020.552.206 Dana pengelola 110.366.666 Dana wakaf Dana solidaritas 117.000.000 kemanusiaan Dompet Dhuafa - Jejaring 62.145.833 THK 157.155.022 DD Corpora Dompet Dhuafa - Cabang 2.166.667 Dompet Dhuafa Jateng 9.470.667 Dompet Dhuafa Banten Dompet Dhuafa Sulsel 1.416.667 Dompet Dhuafa Singgalang 118.250.000 Dompet Dhuafa Kaltim 118.910.000 Dompet Dhuafa Yogya 62.225.333 Jumlah kendaraan

1.797.682.394

Jumlah akumulasi penyusutan

5.604.911.781

Nilai buku

3.897.092.616

39.988.558

-

-

323.277.049


28.600.599 453.050.630 43.630.498

3.950.000 -

-

832.669

-

-

106.091.577 46.298.012

-

-

929.139 13.491.809 42.724.928 12.234.213 22.162.952

-

-

32.766.887

-

-

29.550.527

-

-

81.214.572

-

-

13.787.560

-

-

Office equipment Dompet Dhuafa - Head office 169.635.445 Infaq/shadaqah fund 2.892.926.077 Administrators' fund 143.517.560 Waqaf fund Solidarity for 75.184.285 humanity fund Dompet Dhuafa - Division 295.557.423 DD Corpora 153.646.194 THK Dompet Dhuafa - Branch 73.896.345 Dompet Dhuafa Jatim 36.995.948 Dompet Dhuafa Banten 97.775.634 Dompet Dhuafa Jateng 72.657.841 Dompet Dhuafa Sulsel 36.959.629 Dompet Dhuafa Riau Dompet Dhuafa 47.651.288 Sumsel Dompet Dhuafa 73.636.360 Singgalang Dompet Dhuafa 183.206.111 Kaltim Dompet Dhuafa 94.111.328 Yogya

927.366.572

3.950.000

-

4.447.357.468

Total office equipment

19.756.218 262.540.000 34.650.000

104.000.000 -

-

-

-

-

19.625.000 12.047.000

-

-

19.599.996 4.984.000 999.996

-

-

93.439.996 155.665.000 31.235.964

-

-

Vehicle Dompet Dhuafa - Head office 37.779.551 Infaq/shadaqah fund 1.179.092.206 Administrators' fund 145.016.666 Waqaf fund Solidarity for 117.000.000 humanity fund Dompet Dhuafa - Division 81.770.833 THK 169.202.022 DD Corpora Dompet Dhuafa - Branch 21.766.663 Dompet Dhuafa Jateng 14.454.667 Dompet Dhuafa Banten 2.416.663 Dompet Dhuafa Sulsel Dompet Dhuafa Singgalang 211.689.996 274.575.000 Dompet Dhuafa Kaltim 93.461.297 Dompet Dhuafa Yogya

654.543.170

104.000.000

-

2.348.225.564

Total vehicle

7.118.860.081

Total accumulated depreciation

4.790.414.313

Net book value

1.621.898.300

107.950.000

47

-

YAYASAN DOMPET DHUAFA REPUBLIKA CATATAN ATAS LAPORAN KEUANGAN (Lanjutan) Untuk tahun yang berakhir pada tanggal 31 Desember 2014 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) 11. ASET TETAP (Lanjutan) Saldo awal/ Beginning balance Biaya perolehan Tanah Dompet Dhuafa - Pusat 299.259.666 Dana zakat umum 346.039.627 Dana infak/sedekah 17.803.500 Dana pengelola 6.939.969.771 Dana wakaf 12.071.350.000 Dana zona madina Dompet Dhuafa - Cabang Dompet Dhuafa Sumsel Dompet Dhuafa Singgalang Jumlah tanah

19.674.422.564

Gedung Dompet Dhuafa - Pusat 2.840.670.350 Dana zakat umum 600.000.000 Dana infak/sedekah 4.086.762.904 Dana wakaf 27.017.604.109 Dana zona madina Dompet Dhuafa - Jejaring RST 875.978.675 LKC 100.274.000 Smart Ekselensia Ind 11.242.550 Makmal Pendidikan Dompet Dhuafa - Cabang Dompet Dhuafa Kaltim


11. FIXED ASSETS (Continued) Penambahan/ Additions




546.839.000 -

-

702.043.466 328.236.127 17.803.500 6.939.969.771 12.071.350.000

12.000.000

-

-

120.000.000

-

-

678.839.000

-

20.059.402.864

600.000.000 42.460.572.939 1.595.999.956

-

3.058.265.850 600.000.000 46.547.335.843 28.613.604.065

1.389.459.085 -

875.978.675 -

1.389.459.085 100.274.000 11.242.550

120.000.000

-

-

Acquisition cost Land Dompet Dhuafa - Head office 144.055.200 Zakat umum fund 17.803.500 Infaq/shadaqah fund Administrators' fund Waqaf fund Zona madina fund Dompet Dhuafa - Branch Dompet Dhuafa 12.000.000 Sumsel Dompet Dhuafa 120.000.000 Singgalang 293.858.700

Building Dompet Dhuafa - Head office 382.404.500 Zakat umum fund Infaq/shadaqah fund Waqaf fund Zona madina fund Dompet Dhuafa - Division RST LKC Smart Ekselensia Ind Makmal Pendidikan Dompet Dhuafa - Branch Dompet Dhuafa 120.000.000 Kaltim

Jumlah gedung

35.532.532.588

46.166.031.980

875.978.675

80.320.181.393

502.404.500

Saldo (dipindahkan)

55.206.955.152

46.844.870.980

875.978.675

100.379.584.257

796.263.200

48

Total land










Biaya perolehan

Saldo (pindahan) Inventaris kantor Dompet Dhuafa - Pusat Dana zakat umum Dana infak/sedekah Dana pengelola Dana wakaf Dana solidaritas kemanusiaan Dana zona madina Dompet Dhuafa - Jejaring Beastudi Indonesia Sekolah Guru Ind Smart Ekselensia Ind Makmal Pendidikan IK THK LKC RST Kampung Ternak Pertanian Sehat Ind Masyarakat Mandiri IMZ DD Corpora DMC LPM Dompet Dhuafa - Cabang Dompet Dhuafa Jatim Dompet Dhuafa Banten Dompet Dhuafa Jateng Dompet Dhuafa Sulsel Dompet Dhuafa Riau Dompet Dhuafa Sumsel Dompet Dhuafa Singgalang Dompet Dhuafa Kaltim Dompet Dhuafa Yogya

Acquisition cost

55.206.955.152

46.844.870.980

875.978.675

100.379.584.257

186.621.100 163.453.500 2.735.752.316 631.675.000

4.500.000 109.237.000 586.620.600

1.725.000 -

186.621.100 1.057.529.000

74.830.867 2.666.918.080

-

-

2.666.918.080

53.738.000 47.330.000 888.587.428 170.956.000 561.668.613 188.623.800 1.595.628.682 8.600.384.214 136.451.551 128.737.081 26.527.390 162.776.453 189.161.797 169.865.884 191.949.900

52.086.900 135.393.188 449.423.715 141.728.800 419.527.131 36.955.000 138.262.500 5.287.576.029 162.087.075 314.541.030 -

19.024.583 237.084.140 136.451.551 71.806.581 26.527.390 162.776.453 10.051.898 67.205.975

86.800.317 182.723.188 1.100.927.003 312.684.800 981.195.744 1.733.891.182 13.887.960.243 56.930.500 484.406.914 124.743.925

74.384.900 5.600.000 100.464.800 4.288.000 -

11.012.000 43.531.000 17.735.850 65.881.150 61.696.140

-

-

-

67.523.400

-

-

-

89.450.000

-

-

-

129.339.400

-

-

796.263.200

Office equipment Dompet Dhuafa - Head office Zakat umum fund 166.228.500 Infaq/shadaqah fund 2.844.989.316 Administrators' fund 160.766.600 Waqaf fund Solidarity for 74.830.867 humanity fund Zona madina fund Dompet Dhuafa - Division Beastudi Indonesia Sekolah Guru Ind Smart Ekselensia Ind Makmal Pendidikan IK 225.578.800 THK LKC RST Kampung Ternak Pertanian Sehat Ind Masyarakat Mandiri IMZ 341.196.974 DD Corpora DMC LPM Dompet Dhuafa - Branch 85.396.900 Dompet Dhuafa Jatim 49.131.000 Dompet Dhuafa Banten 118.200.650 Dompet Dhuafa Jateng 70.169.150 Dompet Dhuafa Sulsel Dompet Dhuafa Riau 61.696.140 Dompet Dhuafa Sumsel 67.523.400 Dompet Dhuafa Singgalang 89.450.000 Dompet Dhuafa Kaltim 129.339.400 Dompet Dhuafa 112.278.100 Yogya

-

112.899.100

621.000

-


19.756.375.356

8.437.007.008

733.274.571

22.863.331.996

4.596.775.797

Saldo (dipindahkan)

19.756.375.356

8.437.007.008

733.274.571

22.863.331.996

4.596.775.797

49





11. FIXED ASSETS (Continued) 2013 Pengurangan/ Deductions




Biaya perolehan

Saldo (pindahan)

Acquisition cost

19.756.375.356

Kendaraan Dompet Dhuafa - Pusat 330.500.000 Dana zakat umum 33.200.000 Dana infak/sedekah 1.589.478.900 Dana pengelola 440.225.000 Dana wakaf Dana solidaritas 117.000.000 kemanusiaan Dompet Dhuafa - Jejaring 116.000.000 Beastudi Indonesia 15.753.000 Smart Ekselensia Ind 130.600.000 IK 157.000.000 THK 96.000.000 Makmal Pendidikan 883.500.417 LKC 196.400.000 RST 444.596.500 DD Corpora 521.260.000 DMC 377.950.000 LPM Dompet Dhuafa - Cabang Dompet Dhuafa Jateng Dompet Dhuafa Banten Dompet Dhuafa Sulsel Dompet Dhuafa Singgalang Dompet Dhuafa Kaltim Dompet Dhuafa Yogya Jumlah kendaraan Jumlah biaya perolehan

8.437.007.008

733.274.571

22.863.331.996

4.596.775.797


Vehicle Dompet Dhuafa - Head office Zakat umum fund 33.200.000 Infaq/shadaqah fund 1.812.478.900 Administrators' fund 173.250.000 Waqaf fund Solidarity for 117.000.000 humanity fund Dompet Dhuafa - Division Beastudi Indonesia Smart Ekselensia Ind IK 157.000.000 THK Makmal Pendidikan LKC RST 693.996.500 DD Corpora DMC LPM Dompet Dhuafa - Branch 98.000.000 Dompet Dhuafa Jateng 34.320.000 Dompet Dhuafa Banten 5.000.000 Dompet Dhuafa Sulsel Dompet Dhuafa 387.200.000 Singgalang 389.300.000 Dompet Dhuafa Kaltim 208.220.000 Dompet Dhuafa Yogya

358.000.000 402.500.000 -

39.800.000 179.500.000 -

648.700.000 266.975.000

-

-

-

3.500.000 249.400.000 -

21.750.000 15.753.000 17.000.000 47.243.750

94.250.000 130.600.000 96.000.000 887.000.417 179.400.000 521.260.000 330.706.250

98.000.000 34.320.000 5.000.000

-

-

387.200.000 389.300.000 283.070.000

74.850.000

-

5.449.463.817

2.210.290.000

395.896.750

3.154.891.667

4.108.965.400

Total vehicle

80.412.794.325

57.492.167.988

2.005.149.996

126.397.807.920

9.502.004.397

Total cost

Akumulasi penyusutan Gedung Dompet Dhuafa - Pusat 967.963.681 Dana zakat umum 222.500.000 Dana infak/sedekah Dana wakaf 1.581.046.948 Dana zona madina 2.519.781.611 Dompet Dhuafa - Jejaring RST 492.738.003 LKC 37.649.919 Smart Ekselensia Ind 4.309.645 Makmal Pendidikan Dompet Dhuafa - Cabang Dompet Dhuafa Kaltim

154.533.518 30.000.000 1.419.379.856 1.384.130.205

-

848.708.708 252.500.000 3.000.426.804 3.903.911.816

16.495.810 5.013.700 562.128

492.738.003 -

16.495.810 42.663.619 4.871.773

9.500.000

-

-

Accumulated depreciation Building Dompet Dhuafa - Head office 273.788.491 Zakat umum fund Infaq/shadaqah fund Waqaf fund Zona madina fund Dompet Dhuafa - Division RST LKC Smart Ekselensia Ind Makmal Pendidikan Dompet Dhuafa - Branch 9.500.000 Dompet Dhuafa Kaltim

Jumlah gedung

5.825.989.807

3.019.615.217

492.738.003

8.069.578.530

283.288.491

Saldo (dipindahkan)

5.825.989.807

3.019.615.217

492.738.003

8.069.578.530

283.288.491

50




11. FIXED ASSETS (Continued) Penambahan/ Additions




Akumulasi penyusutan Saldo (pindahan)

Accumulated depreciation 5.825.989.807

Inventaris kantor Dompet Dhuafa - Pusat 165.493.044 Dana zakat umum 102.848.680 Dana infak/sedekah 2.026.991.688 Dana pengelola 539.895.849 Dana wakaf Dana solidaritas 68.335.506 kemanusiaan 995.845.696 Dana zona madina Dompet Dhuafa - Jejaring 25.898.459 Beastudi Indonesia 9.711.876 Sekolah Guru Ind 562.798.126 Smart Ekselensia Ind 245.567.380 IK 140.352.938 DD Corpora 67.750.899 THK 1.371.663.679 LKC 1.707.688.307 RST 43.119.170 Makmal Pendidikan 45.855.917 Pertanian Sehat Ind 185.942.417 DMC 95.926.975 LPM Dompet Dhuafa - Cabang 54.834.661 Dompet Dhuafa Jatim 750.000 Dompet Dhuafa Banten Dompet Dhuafa Jateng 13.573.806 Dompet Dhuafa Sulsel 447.000 Dompet Dhuafa Riau Dompet Dhuafa Sumsel Dompet Dhuafa Singgalang Dompet Dhuafa Kaltim Dompet Dhuafa Yogya

3.019.615.217

492.738.003

8.069.578.530

18.822.500 39.096.583 417.187.176 135.385.875

910.417 353.417 1.655.278

184.315.544 573.739.384

6.369.528 888.972.693

353.418 -

1.884.818.389

13.776.744 27.234.980 189.227.011 366.342.394 49.112.908 39.597.283 147.760.017 3.149.287.698 52.903.576 6.254.585 119.568.580 -

19.024.584 237.086.142 53.273.354

20.650.619 36.946.856 514.938.995 611.909.774 1.519.423.696 4.856.976.005 96.022.746 52.110.502 305.510.997 42.653.621

18.132.545 22.754.139 41.476.900 59.976.628 14.796.677

-

-

14.884.401

-

-

44.085.833

-

-

101.991.539

-

-

80.323.768

-

-

283.288.491

Office equipment Dompet Dhuafa - Head office Zakat umum fund 141.034.846 Infaq/shadaqah fund 2.443.825.447 Administrators' fund 99.887.062 Waqaf fund Solidarity for 74.351.616 humanity fund Zona madina fund Dompet Dhuafa - Division Beastudi Indonesia Sekolah Guru Ind Smart Ekselensia Ind IK 189.465.846 DD Corpora 107.348.182 THK LKC RST Makmal Pendidikan Pertanian Sehat Ind DMC LPM Dompet Dhuafa - Branch 72.967.206 Dompet Dhuafa Jatim 23.504.139 Dompet Dhuafa Banten 55.050.706 Dompet Dhuafa Jateng 60.423.628 Dompet Dhuafa Sulsel 14.796.677 Dompet Dhuafa Riau Dompet Dhuafa 14.884.401 Sumsel Dompet Dhuafa Singgalang 44.085.833 Dompet Dhuafa 101.991.539 Kaltim Dompet Dhuafa 80.323.768 Yogya


8.471.292.073

6.065.322.561

312.656.610

10.700.017.128

3.523.940.896

Saldo (dipindahkan)

8.471.292.073

6.065.322.561

312.656.610

10.700.017.128

3.523.940.896

51











Akumulasi penyusutan Saldo (pindahan) Kendaraan Dompet Dhuafa - Pusat Dana zakat umum Dana infak sedekah Dana pengelola Dana wakaf Dana solidaritas kemanusiaan Dompet Dhuafa - Jejaring Beastudi Indonesia Smart Ekselensia Ind IK THK Makmal Pendidikan LKC RST DD Corpora DMC LPM Dompet Dhuafa - Cabang Dompet Dhuafa Jateng Dompet Dhuafa Banten Dompet Dhuafa Sulsel Dompet Dhuafa Singgalang Dompet Dhuafa Kaltim Dompet Dhuafa Yogya Jumlah kendaraan

Accumulated depreciation 8.471.292.073

6.065.322.561

312.656.610

10.700.017.128

325.166.665 11.383.333 985.993.258 341.491.666

47.760.000 6.640.000 214.058.948 35.850.000

179.500.000 -

372.926.665 266.975.000

117.000.000

-

-

-

36.250.000 15.753.000 10.883.333 42.520.833 63.000.000 756.120.008 26.451.736 141.649.918 48.138.750 75.590.000

14.500.000 40.013.333 19.625.000 12.000.000 27.441.670 23.595.833 16.802.083 180.904.361 -

21.750.000 15.753.000 1.296.979 28.346.250

29.000.000 50.896.666 75.000.000 783.561.678 50.047.569 229.043.111 47.243.750

-

2.166.667 9.470.667 1.416.667

-

-

-

118.250.000 118.910.000 62.225.333

-

-

2.997.392.500

951.630.562

246.646.229

1.904.694.439


17.294.674.380

Nilai buku

63.118.119.945

10.036.568.340

1.052.040.842

52

20.674.290.097

3.523.940.896


Vehicle Dompet Dhuafa - Head office Zakat umum fund 18.023.333 Infaq/shadaqah fund 1.020.552.206 Administrators' fund 110.366.666 Waqaf fund Solidarity for 117.000.000 humanity fund Dompet Dhuafa - Division Beastudi Indonesia Smart Ekselensia Ind IK 62.145.833 THK Makmal Pendidikan LKC RST 157.155.022 DD Corpora DMC LPM Dompet Dhuafa - Branch 2.166.667 Dompet Dhuafa Jateng 9.470.667 Dompet Dhuafa Banten 1.416.667 Dompet Dhuafa Sulsel Dompet Dhuafa Singgalang 118.250.000 118.910.000 Dompet Dhuafa Kaltim 62.225.333 Dompet Dhuafa Yogya 1.797.682.394

Total vehicle

5.604.911.781


3.897.092.616

Net book value


12. ASET TETAP KELOLAAN Saldo awal/ Beginning balance Biaya perolehan Tanah Dompet Dhuafa - Pusat Dana zakat umum Dana infak/sedekah Dana wakaf Dana zona madina Jumlah tanah

Saldo (dipindahkan)





702.043.466 346.039.627 58.278.041.172 12.071.350.000

234.400.000 1.072.390.000 -

404.944.000 -

-

71.397.474.265

1.306.790.000

404.944.000

-

72.299.320.265

99.524.553.718

Inventaris kantor Dompet Dhuafa - Pusat 186.621.100 Dana zakat umum 1.873.074.350 Dana wakaf 2.666.918.080 Dana zona madina Dompet Dhuafa - Jejaring 86.800.317 Beastudi Indonesia 182.723.188 Sekolah Guru Ind 1.100.927.003 Smart Ekselensia Ind 312.684.800 Makmal Pendidikan 981.195.744 IK 1.733.891.182 LKC 13.887.960.243 RST 56.930.500 Pertanian Sehat Ind 484.406.914 DMC 124.743.925 LPM Jumlah inventaris kantor

12. FIXED ASSETS UNDER MANAGEMENT

Acquisition cost Land Dompet Dhuafa - Head office 936.443.466 Zakat umum fund 1.418.429.627 Infaq/shadaqah fund 57.873.097.172 Waqaf fund 12.071.350.000 Zona madina fund

Gedung Dompet Dhuafa - Pusat 3.058.265.850 Dana zakat umum 600.000.000 Dana infak/sedekah 65.751.708.168 Dana wakaf 28.613.604.065 Dana zona madina Dompet Dhuafa - Jejaring 1.389.459.085 RST 100.274.000 Smart Ekselensia Ind 11.242.550 Makmal Pendidikan Jumlah gedung


7.095.294.250 84.000.000

-

-

675.399.948 19.598.000 12.000.000

-

-

7.886.292.198

-

-

Total land

Building Dompet Dhuafa - Head office 3.058.265.850 Zakat umum fund 600.000.000 Infaq/shadaqah fund 72.847.002.418 Waqaf fund 28.697.604.065 Zona madina fund Dompet Dhuafa - Division 2.064.859.033 RST 119.872.000 Smart Ekselensia Ind 23.242.550 Makmal Pendidikan 107.410.845.916

Total building

32.504.000 14.355.000 -

-

-

43.449.000 123.481.000 219.814.000 197.756.000 17.056.150 93.719.000 2.034.483.303 185.203.000 73.201.300

-

-

Office equipment Dompet Dhuafa - Head office 219.125.100 Zakat umum fund 1.887.429.350 Waqaf fund 2.666.918.080 Zona madina fund Dompet Dhuafa - Division 130.249.317 Beastudi Indonesia 306.204.188 Sekolah Guru Ind 1.320.741.003 Smart Ekselensia Ind 510.440.800 Makmal Pendidikan 998.251.894 IK 1.827.610.182 LKC 15.922.443.546 RST 56.930.500 Pertanian Sehat Ind 669.609.914 DMC 197.945.225 LPM

23.678.877.346

3.035.021.753

-

-

26.713.899.099

194.600.905.329

12.228.103.951

404.944.000

-

206.424.065.280

53


YAYASAN DOMPET DHUAFA REPUBLIKA CATATAN ATAS LAPORAN KEUANGAN (Lanjutan) Untuk tahun yang berakhir pada tanggal 31 Desember 2014 (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) 12. ASET TETAP KELOLAAN (Lanjutan)



12. FIXED ASSETS UNDER MANAGEMENT (Continued)





Biaya perolehan

Saldo (pindahan)

Acquisition cost

194.600.905.329

Kendaraan Dompet Dhuafa - Pusat Dana zakat umum Dana wakaf Dompet Dhuafa - Jejaring Beastudi Indonesia IK Makmal Pendidikan LKC RST DMC LPM Jumlah kendaraan Jumlah biaya perolehan

404.944.000

-

206.424.065.280


648.700.000 266.975.000

155.500.000 101.500.000

-

-

94.250.000 130.600.000 96.000.000 887.000.417 179.400.000 521.260.000 330.706.250

90.000.000 553.003.000 1.750.000 -

3.500.000 -

-

Vehicle Dompet Dhuafa - Head office 804.200.000 Zakat umum fund 368.475.000 Waqaf fund Dompet Dhuafa - Division 94.250.000 Beastudi Indonesia 220.600.000 IK 96.000.000 Makmal Pendidikan 1.436.503.417 LKC 179.400.000 RST 523.010.000 DMC 330.706.250 LPM

3.154.891.667

901.753.000

3.500.000

-

4.053.144.667

Total vehicle

197.755.796.996

13.129.856.951

408.444.000

210.477.209.947

Total cost

Akumulasi penyusutan Gedung Dompet Dhuafa - Pusat 848.708.708 Dana zakat umum 252.500.000 Dana infak/sedekah 3.000.426.804 Dana wakaf 3.903.911.816 Dana zona madina Dompet Dhuafa - Jejaring 16.495.810 RST 42.663.619 Smart Ekselensia Ind 4.871.773 Makmal Pendidikan Jumlah gedung

12.228.103.951

8.069.578.530

Inventaris kantor Dompet Dhuafa - Pusat 184.315.544 Dana zakat umum 573.739.386 Dana wakaf 1.884.818.389 Dana zona madina Dompet Dhuafa - Jejaring 20.650.619 Beastudi Indonesia 36.946.856 Sekolah Guru Ind 514.938.995 Smart Ekselensia Ind 611.909.774 IK 1.519.423.696 LKC 4.856.976.005 RST 96.022.746 Makmal Pendidikan 52.110.502 Pertanian Sehat Ind 305.510.997 DMC 42.653.621 LPM

-

152.913.293 30.000.000 6.105.945.135 1.433.130.204

-

-

82.834.697 5.470.967 1.162.127

-

-

7.811.456.423

-

-

8.251.500 1.006.802.338 782.099.691

-

-

23.968.810 56.413.754 86.162.330 221.578.103 143.138.847 3.775.789.876 74.693.605 4.819.998 177.343.737 50.052.628

-

-

Accumulated depreciation Building Dompet Dhuafa - Head office 1.001.622.001 Zakat umum fund 282.500.000 Infaq/shadaqah fund 9.106.371.939 Waqaf fund 5.337.042.020 Zona madina fund Division 99.330.507 RST 48.134.586 Smart Ekselensia Ind 6.033.900 Makmal Pendidikan 15.881.034.953

Office equipment Dompet Dhuafa - Head office 192.567.044 Zakat umum fund 1.580.541.724 Waqaf fund 2.666.918.080 Zona madina fund Dompet Dhuafa - Division 44.619.429 Beastudi Indonesia 93.360.610 Sekolah Guru Ind 601.101.325 Smart Ekselensia Ind 833.487.877 IK 1.662.562.543 LKC 8.632.765.881 RST 170.716.351 Makmal Pendidikan 56.930.500 Pertanian Sehat Ind 482.854.734 DMC 92.706.249 LPM


10.700.017.130

6.411.115.217

-

-

17.111.132.347

Saldo (dipindahkan)

18.769.595.660

14.222.571.640

-

-

32.992.167.300

54

Total building










Akumulasi penyusutan

Accumulated depreciation

18.769.595.660

Saldo (pindahan) Kendaraan Dompet Dhuafa - Pusat Dana zakat umum Dana wakaf Dompet Dhuafa - Jejaring Beastudi Indonesia IK Makmal Pendidikan LKC RST DMC LPM Jumlah kendaraan Jumlah akumulasi penyusutan Nilai buku

14.222.571.640

-

-

372.926.667 266.975.000

86.965.000 6.766.667

-

-

29.000.000 50.896.666 75.000.000 783.561.678 50.047.569 229.043.111 47.243.750

14.500.000 37.286.667 12.000.000 43.724.992 22.266.956 55.562.220 47.243.750

-

-

1.904.694.441

326.316.252

-

-

20.674.290.101

14.548.887.892

-

177.081.506.895

55

-

32.992.167.300


Vehicle Dompet Dhuafa - Head office 459.891.667 Zakat umum fund 273.741.667 Waqaf fund Dompet Dhuafa - Division Beastudi Indonesia 43.500.000 88.183.333 IK Makmal Pendidikan 87.000.000 LKC 827.286.670 RST 72.314.525 DMC 284.605.331 94.487.500 LPM 2.231.010.693

Total vehicle

35.223.177.993


175.254.031.954

Net book value


Saldo awal/ Beginning balance Biaya perolehan Tanah Dompet Dhuafa - Pusat Dana zakat umum Dana infak/sedekah Dana wakaf Dana zona madina Jumlah tanah

Jumlah inventaris kantor Saldo (dipindahkan)





155.204.466 346.039.627 57.395.380.128 12.071.350.000

546.839.000 1.056.568.044 -

173.907.000 -

-

69.967.974.221

1.603.407.044

173.907.000

-

71.397.474.265

54.024.500.413

Jumlah gedung


Acquisition cost Land Dompet Dhuafa - Head office 702.043.466 Zakat umum fund 346.039.627 Infaq/shadaqah fund 58.278.041.172 Waqaf fund 12.071.350.000 Zona madina fund

Gedung Dompet Dhuafa - Pusat 2.458.265.850 Dana zakat umum 600.000.000 Dana infak/sedekah 22.961.135.229 Dana wakaf 27.017.604.109 Dana zona madina Dompet Dhuafa - Jejaring RST 875.978.675 LKC 100.274.000 Smart Ekselensia Ind 11.242.550 Makmal Pendidikan

Inventaris kantor Dompet Dhuafa - Pusat Dana zakat umum Dana wakaf Dana zona madina Dompet Dhuafa - Jejaring Beastudi Indonesia Sekolah Guru Ind Smart Ekselensia Ind Makmal Pendidikan IK LKC RST Kampung Ternak Pertanian Sehat Ind Masyarakat Mandiri IMZ DMC LPM


Total land

600.000.000 42.790.572.939 1.595.999.956

-

-

1.389.459.085 -

875.978.675 -

-

Building Dompet Dhuafa - Head office 3.058.265.850 Zakat umum fund 600.000.000 Infaq/shadaqah fund 65.751.708.168 Waqaf fund 28.613.604.065 Zona madina fund Dompet Dhuafa - Division 1.389.459.085 RST LKC 100.274.000 Smart Ekselensia Ind 11.242.550 Makmal Pendidikan

46.376.031.980

875.978.675

-

99.524.553.718

Total building

186.621.100 1.313.578.350 2.666.918.080

559.496.000 -

-

-

53.738.000 47.330.000 888.587.428 170.956.000 561.668.613 1.595.628.682 8.600.384.214 136.451.551 128.737.081 26.527.390 162.776.453 169.865.884 191.949.900

52.086.900 135.393.188 449.423.715 141.728.800 419.527.131 138.262.500 5.287.576.029 314.541.030 -

19.024.583 237.084.140 136.451.551 71.806.581 26.527.390 162.776.453 67.205.975

-

Office equipment Dompet Dhuafa - Head office 186.621.100 Zakat umum fund 1.873.074.350 Waqaf fund 2.666.918.080 Zona madina fund Dompet Dhuafa - Division 86.800.317 Beastudi Indonesia 182.723.188 Sekolah Guru Ind 1.100.927.003 Smart Ekselensia Ind 312.684.800 Makmal Pendidikan 981.195.744 IK 1.733.891.182 LKC 13.887.960.243 RST Kampung Ternak 56.930.500 Pertanian Sehat Ind Masyarakat Mandiri IMZ 484.406.914 DMC 124.743.925 LPM

16.901.718.726

7.498.035.293

720.876.673

-

23.678.877.346

140.894.193.360

55.477.474.317

1.770.762.348

-

194.600.905.329

56










Biaya perolehan

Saldo (pindahan)

Acquisition cost

140.894.193.360

Kendaraan Dompet Dhuafa - Pusat Dana zakat umum Dana wakaf Dompet Dhuafa - Jejaring Beastudi Indonesia Smart Ekselensia Ind IK Makmal Pendidikan LKC RST DMC LPM Jumlah kendaraan Jumlah biaya perolehan

Saldo (dipindahkan)

-

358.000.000 -

39.800.000 -

-

116.000.000 15.753.000 130.600.000 96.000.000 883.500.417 196.400.000 521.260.000 377.950.000

3.500.000 -

21.750.000 15.753.000 17.000.000 47.243.750

-

2.934.938.417

361.500.000

141.546.750

-

143.829.131.777

55.838.974.317

1.912.309.098

5.571.321.541

Inventaris kantor Dompet Dhuafa - Pusat 165.493.044 Dana zakat umum 482.887.539 Dana wakaf 995.845.696 Dana zona madina Dompet Dhuafa - Jejaring 25.898.459 Beastudi Indonesia 9.711.876 Sekolah Guru Ind 562.798.126 Smart Ekselensia Ind 245.567.380 IK 1.371.663.679 LKC 1.707.688.307 RST 43.119.170 Makmal Pendidikan 45.855.917 Pertanian Sehat Ind 185.942.417 DMC 95.926.975 LPM Jumlah inventaris kantor

1.770.762.348

330.500.000 266.975.000

Akumulasi penyusutan Gedung Dompet Dhuafa - Pusat 713.295.415 Dana zakat umum 222.500.000 Dana infak/sedekah 1.581.046.948 Dana wakaf 2.519.781.611 Dana zona madina Dompet Dhuafa - Jejaring RST LKC 492.738.003 37.649.919 Smart Ekselensia Ind 4.309.645 Makmal Pendidikan Jumlah gedung

55.477.474.317

194.600.905.329


Vehicle Dompet Dhuafa - Head office 648.700.000 Zakat umum fund 266.975.000 Waqaf fund Dompet Dhuafa - Division 94.250.000 Beastudi Indonesia Smart Ekselensia Ind 130.600.000 IK 96.000.000 Makmal Pendidikan 887.000.417 LKC 179.400.000 RST 521.260.000 DMC 330.706.250 LPM

-

3.154.891.667

Total vehicle

197.755.796.996

Total cost

135.413.293 30.000.000 1.419.379.856 1.384.130.205

-

-

16.495.810 5.013.700 562.128

492.738.003 -

-

Accumulated depreciation Building Dompet Dhuafa - Head office 848.708.708 Zakat umum fund 252.500.000 Infaq/shadaqah fund 3.000.426.804 Waqaf fund 3.903.911.816 Zona madina fund Division 16.495.810 RST LKC 42.663.619 Smart Ekselensia Ind 4.871.773 Makmal Pendidikan

2.990.994.992

492.738.003

-

8.069.578.530

Office equipment Dompet Dhuafa - Head office 184.315.544 Zakat umum fund 573.739.386 Waqaf fund 1.884.818.389 Zona madina fund Dompet Dhuafa - Division 20.650.619 Beastudi Indonesia 36.946.856 Sekolah Guru Ind 514.938.995 Smart Ekselensia Ind 611.909.774 IK 1.519.423.696 LKC 4.856.976.005 RST 96.022.746 Makmal Pendidikan 52.110.502 Pertanian Sehat Ind 305.510.997 DMC 42.653.621 LPM

18.822.500 92.507.125 888.972.693

1.655.278 -

-

13.776.744 27.234.980 189.227.011 366.342.394 147.760.017 3.149.287.698 52.903.576 6.254.585 119.568.580 -

19.024.584 237.086.142 53.273.354

-

5.938.398.585

5.072.657.903

311.039.358

-

10.700.017.130

11.509.720.126

8.063.652.895

803.777.361

-

18.769.595.660

57

Total building




12. ASET TETAP KELOLAAN (Lanjutan)







Akumulasi penyusutan

Accumulated depreciation

11.509.720.126

Saldo (pindahan) Kendaraan Dompet Dhuafa - Pusat Dana zakat umum Dana wakaf Dompet Dhuafa - Jejaring Beastudi Indonesia Smart Ekselensia Ind IK Makmal Pendidikan LKC RST DMC LPM

8.063.652.895

803.777.361

-

18.769.595.660


Vehicle Dompet Dhuafa - Head office 372.926.667 Zakat umum fund 266.975.000 Waqaf fund Dompet Dhuafa - Division 29.000.000 Beastudi Indonesia Smart Ekselensia Ind 50.896.666 IK 75.000.000 Makmal Pendidikan 783.561.678 LKC 50.047.569 RST 229.043.111 DMC 47.243.750 LPM

325.166.667 265.775.000

47.760.000 1.200.000

-

-

36.250.000 15.753.000 10.883.333 63.000.000 756.120.008 26.451.736 48.138.750 75.590.000

14.500.000 40.013.333 12.000.000 27.441.670 23.595.833 180.904.361 -

21.750.000 15.753.000 28.346.250

-

Jumlah kendaraan

1.623.128.494

347.415.197

65.849.250

-

1.904.694.441

Total vehicle


13.132.848.620

8.411.068.092

869.626.611

-

20.674.290.101


177.081.506.895

Net book value

Nilai buku

130.696.283.157

Aset Tetap Kelolaan adalah Sarana dan atau prasarana yang diadakan dari zakat, infak, sedekah dan wakaf di dalam pengelolaan Yayasan Dompet Dhuafa, sementara manfaatnya diperuntukkan bagi yang berhak menerima.

The Fixed Assets under Management are facilities and or infrastructures from zakat, infaq, shadaqah, and waqaf fund in the management of Yayasan Dompet Dhuafa, while the benefits are for those who are entitled to receive.

58


13. UTANG


13. PAYABLES 2014

Dompet Dhuafa - Jejaring Rumah Sehat Terpadu Dompet Dhuafa Corpora SMART Ekselensia Indonesia Makmal Indonesia Beastudi Indonesia Tebar Hewan Kurban Masyarakat Mandiri Institut Manajemen Zakat Lembaga Pendidikan Indonesia Sekolah Guru Indonesia Lembaga Pelayanan Masyarakat Layanan Kesehatan Cuma-Cuma Institut Kemandirian Disaster Management Center Kampung Ternak Nusantara Pertanian Sehat Indonesia Dompet Dhuafa - Cabang Dompet Dhuafa Sumsel Dompet Dhuafa Jatim Dompet Dhuafa Jateng Dompet Dhuafa Kaltim Dompet Dhuafa Singgalang Jumlah utang

2013

1.486.008.343 1.021.914.409 605.631.380 403.860.460 359.802.611 297.206.900 282.945.431 69.898.768 63.600.000 57.049.391 47.100.000 22.960.751 4.311.000 2.916.200 2.516.250 -

1.646.154.348 5.307.235.516 429.505.463 43.013.900 169.481.208 333.357.900 148.965.681 63.600.000 13.981.500 64.607.000 69.230.952 10.000.000

184.683.963 109.595.000 5.021.680 1.500.000 200.000

147.335.000 43.008.863 -

5.028.722.537

8.489.477.331

14. HUTANG PIHAK KETIGA

Jumlah utang lain-lain Liabilitas jangka panjang Dompet Dhuafa - Pusat PT Bank Muamalat Indonesia PT Mitra Tanker PT Danamon Syariah Lain-lain (dibawah Rp 20 juta) Jumlah utang lain-lain

Total payables

14. PAYABLES - THIRD PARTIES 2014

Liabilitas jangka pendek Dompet Dhuafa - Pusat PT Bank Muamalat Indonesia PT Mitra Tanker Gangsang Advertising Penyewa Kontrakan Ciledug PT Kelola Artha Strategi Penyewa Gedung Philantropy Penyewa Ruko Zona Madina

Dompet Dhuafa - Division Rumah Sehat Terpadu Dompet Dhuafa Corpora SMART Ekselensia Indonesia Makmal Indonesia Beastudi Indonesia Tebar Hewan Kurban Masyarakat Mandiri Institute Management Zakat Lembaga Pendidikan Indonesia Sekolah Guru Indonesia Lembaga Pelayanan Masyarakat Layanan Kesehatan Cuma-Cuma Institut Kemandirian Disaster Management Center Kampung Ternak Nusantara Pertanian Sehat Indonesia Dompet Dhuafa - Branch Dompet Dhuafa Sumsel Dompet Dhuafa Jatim Dompet Dhuafa Jateng Dompet Dhuafa Kaltim Dompet Dhuafa Singgalang

2013

3.513.028.080 59.400.000 11.600.000 7.350.000 5.260.476 4.811.400 3.000.000

3.513.028.080 -

3.604.449.956

3.513.028.080

26.054.958.260 -

29.567.986.340 59.400.000 19.400.000

26.054.958.260

29.646.786.340

59

Current liabilities Dompet Dhuafa - Head office PT Bank Muamalat Indonesia PT Mitra Tanker Gangsang Advertising Penyewa Kontrakan Ciledug PT Kelola Artha Strategi Penyewa Gedung Philantropy Penyewa Ruko Zona Madina Total other payables Non-current liabilities Dompet Dhuafa - Head office PT Bank Muamalat Indonesia PT Mitra Tanker PT Danamon Syariah Others (each below Rp 20 million) Total other payables



14. HUTANG PIHAK KETIGA (Lanjutan)

14. PAYABLES - THIRD PARTIES (Continued)

Pada tanggal 29 April 2013, melalui Akad Pembiayaan Musyarakah Mutanaqisah No. 159, yayasan bekerja sama dengan PT Bank Muamalat Indonesia untuk modal biaya pembelian tanah dan bangunan gedung di Jalan Buncit Raya Ujung nomor 18 dan 12, Jakarta Selatan sejumlah Rp 20.000.000.000 yang akan dicicil selama 120 bulan.

On April 29, 2013, through Akad Pembiayaan Musyarakah Mutanaqisah No. 159, the Foundation cooperate with PT Bank Muamalat Indonesia as for capital cost to purchase land and building in Buncit Raya Ujung street No. 18 and 12, South Jakarta amounted IDR 20,000,000,000 will be installed in 120 months.

15. UTANG JASA GIRO

15. CURRENT ACCOUNTS PAYABLES 2014

Penerimaan dana non halal Penerimaan jasa giro dan bunga bank Penggunaan dana non halal Pembangunan sarana umum (jalan, MCK, dan lain-lain)

2013

373.183.021

255.822.510

Resources expended of non halal fund Development of public facility (streets, toilets, etc.) 14.336.700

32.187.500 340.995.521

16. UTANG PAJAK

241.485.810 16. TAXES PAYABLE

2014 Pajak penghasilan Dompet Dhuafa - Pusat Lembaga Amil Zakat Pasal 23 Yayasan Pasal 23 Pasal 4 (2) Tabungan Wakaf Indonesia Pasal 23 Pajak pertambahan nilai Dompet Dhuafa - Jejaring Dompet Dhuafa Corpora - PPN Jumlah utang pajak

Receiving of non halal fund Receiving of inappropriated fund and bank interest

2013

-

202.400

2.133.197 -

2.154.597 -

16.200.000

16.200.000

73.103.694

177.288.095

91.436.891

195.845.092

17. LIABILITAS IMBALAN KERJA

Tax income Dompet Dhuafa - Head office Lembaga Amil Zakat Tax article 23 Foundation Tax article 23 Tax article 4 (2) Tabungan Wakaf Indonesia Tax article 23 Value added tax Dompet Dhuafa - Division Dompet Dhuafa Corpora - VAT Total taxes payables

17. POST-EMPLOYMENT BENEFITS OBLIGATION

Pada bulan April 2003, Pemerintah Republik Indonesia menerbitkan Undang-undang Ketenagakerjaan No. 13/2003. Untuk tahun-tahun yang berakhir pada tanggal 31 Desember 2014 dan 2013, Yayasan telah menghitung estimasi imbalan kerja sesuai dengan Undang-Undang Ketenagakerjaan yang baru.

In April 2003, Government of Republik Indonesia released Man Power No.13/2003. For the year ended as of December 31, 2014 and 2013, the Foundation has calculated the estimation of employment benefits regarding to the latest of Man Power.

60


17. LIABILITAS IMBALAN KERJA (Lanjutan)


17. POST-EMPLOYMENT BENEFITS OBLIGATION (Continued)

Pada tanggal 31 Desember 2014 dan 2013, Yayasan mengakui penyisihan untuk imbalan kerja karyawan sesuai dengan laporan aktuaria independen PT Dayamandiri Dharmakonsolindo, sebagaimana disebutkan dalam laporannya masing-masing tertanggal 31 Agustus 2015 dan 14 Oktober 2014.

As at December 31, 2014 and 2013, the Foundation provided a provision for employee benefits based on the independent actuarial report of PT Dayamandiri Dharmakonsolindo set out in their actuarial report dated August 31, 2015 and October 14, 2014 respectively.

Beban imbalan kerja yang diakui pada 31 Desember 2014 dan 2013, sebagai berikut:

The provision are recognized in December 31, 2014 and 2013, are as follows:

2014 Biaya jasa kini Biaya bunga Amortisasi bersih tahun berjalan Nilai Kini Kewajiban dari Karyawan Baru dengan Masa Kerja di atas 1 tahun (Keuntungan)/Kerugian Kurtailmen Jumlah

2013

650.612.000 292.972.000 (8.328.000)

979.478.000 165.168.000 11.159.000

504.829.000 (468.201.000)

432.049.000 (416.898.000)

971.884.000

1.170.956.000

Liabilitas imbalan kerja yang termasuk dalam laporan posisi keuangan adalah sebagai berikut:

Liabilitas bersih

2013

4.240.369.000 (429.500.000) (2.045.000)

3.286.130.000 (57.132.000) (2.448.000)

3.808.824.000

3.226.550.000

Mutasi liabilitas bersih di laporan posisi keuangan adalah sebagai berikut:

The present value of benefits Unrealized gain actuarial Unrealized prior year's expenses Net liability

Movements in the net liability recognized in the statements of financial position are as follows:

2014

2013

Saldo awal tahun Beban tahun berjalan Pembayaran manfaat

3.226.550.000 971.884.000 (389.610.000)

2.406.917.000 1.170.956.000 (351.323.000)

Saldo akhir

3.808.824.000

3.226.550.000

Estimasi imbalan kerja dihitung dengan menggunakan dasar dan asumsi sebagai berikut:

Usia pensiun normal Tingkat diskonto Tingkat kenaikan gaji Estimasi rata-rata sisa masa kerja karyawan

Total

Post-employment benefits obligation are included in the statement of financial position are as follows:

2014 Nilai kini liabilitas yang tidak didanai Keuntungan aktuarial yang belum diakui Biaya jasa lalu yang belum diakui

Current service cost Interest cost Amortization of past service cost Current Obligation from new employees with working period above 1 year Curtailment (Gain)/Loss

Beginning balance of the year Expenses in current year Benefit payment End of the year balance

Estimated of provisions were calculated using the following basis and assumption:

2014

2013

55 tahun/years 8,75% 7,00%

55 tahun/years 9,00% 7,00%

17,07

17,13

61

Normal retirement age Interest rate Annual increase of salary Average estimate of employee's working period


17. LIABILITAS IMBALAN KERJA (Lanjutan)


17. POST-EMPLOYMENT BENEFITS OBLIGATION (Continued)

Beban imbalan kerja Jejaring - Pendidikan yang diakui pada 31 Desember 2014 dan 2013, sebagai berikut:

The provision for Education - Division are recognized in December 31, 2014 and 2013, are as follows:

2014

2013

Dompet Dhuafa - Jejaring Pendidikan SMART Ekselensia Indonesia Makmal Indonesia Sekolah Guru Indonesia Beastudi Indonesia

1.753.784.272 242.224.276 138.245.092 42.271.681

1.445.727.046 192.389.754 82.182.728 28.906.847

Jumlah

2.176.525.321

1.749.206.375

Pada tanggal 31 Desember 2014 dan 2013, manajemen melakukan perhitungan liabilitas imbalan kerja untuk jejaring pendidikan dengan menggunakan aktuaria independen, PT Dayamandiri Dharmakonsolindo. Manajemen berpendapat bahwa angka liabilitas imbalan kerja pada jejaring tersebut telah mencakup keseluruhan liabilitas imbalan kerja jejaring.

Dompet Dhuafa - Education Division SMART Ekselensia Indonesia Makmal Indonesia Sekolah Guru Indonesia Beastudi Indonesia Total

As at December 31, 2014 and 2013, the Management provided a provision for employee benefits of Education Division using the independent actuaria, PT Dayamandiri Dharmakonsolindo. The Management consider that the amount of post employment benefit obligations on Education Division has been covered all of post employment benefit obligations of Divisions.

62


18. SOSIALISASI ZISWAF


18. SOCIALIZATION OF ZISWAF 2014

Promosi dan iklan Event/kegiatan khusus Honorarium volunteer Layanan konter Operasional sosialisasi Pengembangan MPZ Jumlah

2013

9.311.917.319 3.035.350.316 2.122.409.834 1.005.806.314 706.853.533 181.718.042

14.332.743.304 2.191.350.712 1.648.289.963 793.470.350 1.437.069.968 145.530.000

16.364.055.358

20.548.454.297

19. OPERASIONAL KANTOR

Jumlah

Total

19. OPERATIONAL OFFICE 2014

Biaya kepersonaliaan Biaya administrasi dan umum Biaya penyusutan Biaya amortisasi Biaya pemeliharaan Lain - lain

Promotion and advertisement Event/special activities Honorarium volunteer Service counter Operational socialiation Development MPZ

2013

21.658.012.516 1.297.660.818 4.783.679.521 1.341.911.563 812.387.237 2.662.696.294

21.113.906.088 6.838.253.025 2.660.698.515 842.587.040 2.683.254.471 -

32.556.347.949

34.138.699.139

20. RENCANA MANAJEMEN

Human resources expenses General and administration expenses Depreciation expenses Amortization expenses Maintenance expenses Others Total

20. MANAGEMENT PLANNING

Pada periode selanjutnya yakni 1 Januari - 31 Desember 2015, manajemen Dompet Dhuafa Republika berencana melaksanakan beberapa program kerja lembaga yang disusun untuk mencapai tujuan besar yakni “Terwujudnya masyarakat dunia yang berdaya melalui pelayanan, pembelaan dan pemberdayaan yang berbasis pada sistem yang berkeadilan”. Beberapa program kerja tersebut adalah sebagai berikut:

For next period from period January 1 - December 31, 2015, management of Dompet Dhuafa Republika was planning on carrying out some of the work programme drawn up to achieve the goals of the world community that powerless "Make the powerful world community through service, advocacy and empowerment based on the justice system". Some of the work programme are as follows:

A. Kegiatan Penghimpunan Dana

A. Fund - Raising Activities

Kegiatan penghimpunan dana dilaksanakan dengan semangat menyosialisasikan kewajiban zakat dan meningkatkan keinginan berderma masyarakat. Dengan dilaksanakannya kegiatan penghimpunan dana, dibentuklah program kerja yang merupakan turunan dari visi, misi dan goal (sasaran) lembaga untuk periode 2015 sampai dengan 2018. Beberapa program yang akan dicapai dalam waktu 3 tahun mendatang yakni diantara lain Program pembukaan cabang baru di Arab Saudi, Amerika, Inggris, Mesir, Malaysia, Turki dan China serta Pengembangan Islamic Learning Centre International di 5 benua.

Ongoing fund-raising activities carried out in the spirit of socialization the obligation of zakat and increasing the desire to donated on the community. With the ongoing fund raising activities, the Foundation made work programs which come from vision, mission, and goals of the Foundation for period of 2015 until 2018. Some programs will be achieved in upcoming 3 years are program of the opening of new branches in Saudi Arabia, United States (US), United Kingdom (UK), Egypt, Malaysia, Turkey, and China also the development of International Islamic Learning Centre in 5 continent.

63


20. RENCANA MANAJEMEN (Lanjutan)


20. MANAGEMENT PLANNING (Continued)

A. Kegiatan Penghimpunan Dana (lanjutan)

A. Fund - Raising Activities (continued)

Hal penting yang perlu dicatat bahwa di tahun 2015, sebagian besar program kerja dan anggaran ini nantinya akan direalisasikan dengan mekanisme kerjasama grantmaking. Tahun 2015 ini lembaga telah menyiapkan 3 yayasan baru yaitu di bidang pendidikan, pengembangan kesehatan, dan yayasan di bidang pemberdayaan ekonomi. Yayasan-yayasan baru inilah yang nantinya akan memfasilitasi lembaga merealisasikan program-program kerja yang telah ditetapkan.

The important things need to be marked in 2015, most of the work programs and budget later will be realization in form of grantmaking cooperation mechanism. In 2015, the Foundation already prepare 3 new foundations which are in education, health development, and economic empowerment area. The new foundations will be facilitate the holding Foundation to achieve work programs that have been made.

Target penerimaan dana ZISWAF (Zakat, Infak, Sadaqah dan Wakaf) kemanusiaan reguler 2015 direncanakan mengalami pertumbuhan sebesar 22% dari perolehan tahun 2014. Penerimaan tersebut di luar penerimaan cabang yang ditargetkan mengalami pertumbuhan 45% dari perolehan tahun 2014. Penghimpunan cabang ini nantinya akan dikelola secara mandiri oleh masing-masing cabang, dibarengi dengan program peningkatan kapasitas cabang sehingga pengelolaan dana cabang menjadi optimal sehingga ditargetkan mencapai 90% dari penerimaan dana masyarakat di wilayah operasional cabang.

The incoming fund target of ZISWAF (Zakat, Infaq, Sadaqah, and Waqaf) and reguler humanity in 2015 are planned to increase around 22% from 2014. The incoming fund is not included the income from branches that targeted have growth 45% from 2014. The branches will later managed independently by them self, accompanied by program of the branch capacity enhancement until the management of fund branch become maximum and targeted until 90% from direct public incoming fund in operational region of branch.

Selain dana hasil penghimpunan donasi masyarakat dan hasil kelolaan, juga terdapat penerimaan dana jasa giro/bunga bank hasil dari adanya rekening-rekening di beberapa bank konvensional (bukan bank syariah). Dana ini tidak ditargetkan secara khusus, karena pada prinsipnya dana ini bersifat kontinjensi dan tidak digunakan untuk membiayai program-program reguler lembaga. Dana yang terhimpun di bank-bank konvensional tersebut secara periodik ditransfer ke bank syariah sehingga dana jasa giro/bunganya relatif kecil dan terkendali.

In addition to raising funds from public donations and the results under management, There is also a current account/interest from bank results per the existence of accounts in conventional banks (instead of sharia bank). These funds are not targeted specifically, because in principle these funds is contingent and not used to fund the regular programs of the institution. Funds collected in the conventional banks are periodically transferred to sharia banks, interest current accounts/interest from bank so that funds are relatively small and under control.

64





B. Kegiatan Penggunaan Dana

B. Activities Using Funds

Program Pendayagunaan

Utilization Program

Adapun alokasi peyaluran dana berdasarkan bidang penyaluran direncanakan adalah untuk bidang ekonomi dan kesehatan masing-masing sebesar 19,30% dan 18,10% dari total penyaluran program. Selebihnya disalurkan dalam bentuk bidang pendidikan 16,20%; kurban sebesar 15,40%; bidang pengembangan sosial 10,90%; bidang kebencanaan dan program Pembangunan Masjid Al Madina masing-masing sebesar 4,90% dan 3,80%.

Therefore, the allocation of fund distribution are based on division planned for economic and health division respectively 19.30% and 18.10% from total of program fund distribution. Moreover, distributed for education division 16.20%; kurban 15.40%; development of society 10.90%; disaster program and the Mosque of Al Madina construction respectively 4.90% and 3.80%.

Program unggulan yang akan digulirkan oleh setiap bidang yaitu:

Superior program will be revolved through every division/department which are:

a. Program unggulan bidang ekonomi masih memperkuat pengembangan masyarakat berbasis kawasan, dengan pendekatan Klaster Mandiri. Intervensi kawasan nantinya akan dikelola dengan konsep integrasi lintas program. Program lain di bidang pertanian adalah pengembangan Klaster Pertanian Subang sebagai perwujudan program Indonesia Berdaya.

a. Superior program in economic division still to reinforce the development of society based on region, with independent cluster approach. The region intervention later will be manage with integration across program concept. The other program in agriculture is the development of cluster Subang's agriculture as manifestation of Indonesia Berdaya's Program.

b. Dengan penerapan BPJS (Badan Penyelenggara Jaminan Sosial) yang telah berlaku efektif, RST dan LKC dituntut untuk dapat memberikan layanan yang kompetitif kepada seluruh masyarakat, meski kebijakan khusus harus diambil untuk memastikan prioritas layanan kepada mustahik tetap terjaga.

b. With the implementation of BPJS (Badan Penyelenggara Jaminan Sosial) effective immediately, RST and LKC required to give competitive services to all society, even specific policies need to be taken to ensure service priority to Mustahik keep maintained.

c. Di bidang pendidikan, 90% penyaluran akan diserap melalui yayasan pendidikan yang mengelola program SMART, Beastudi, Sekolah Guru, Makmal Pendidikan dan Unit Kepemimpinan. Selain program-program tersebut, bidang pendidikan memperkuat program kemitraan dan program grant making yang menyerap 9% penyaluran.

c. In education division, 90% distribution of fund will be used through education foundation that manage programs such as SMART, Beastudi, Sekolah Guru, Makmal Pendidikan and Leadership unit. Besides all of program, education division will reinforce partnership program and grant making program that will cover 9% of fund distribution.

65





B. Kegiatan Penggunaan Dana (lanjutan)

B. Activities Using Funds (continued)

Program Pendayagunaan (lanjutan)

Utilization Program (continued)

Program unggulan yang akan digulirkan oleh setiap bidang yaitu:

Superior program will be revolved through every division/department which are:

d. Di bidang kebencanaan, Kantor Berita Kemanusiaan direncanakan mulai beroperasi tahun 2015. Kantor berita ini akan menjadi kantor berita khusus tentang berita-berita kebencanaan khususnya di Indonesia. Diharapkan, adanya kantor berita ini akan memperkuat kiprah lembaga dalam ranah kemanusiaan nasional maupun dunia.

d. In disaster center divison, Office of News for Humanity planned will start to operate in 2015. This News Office will be Office of Special News about disaster especially in Indonesia. Hopefully, with this News Office will be placed the Foundation in national humanity even world humanity more.

e. Program baru yang akan dikembangkan adalah berdirinya Lembaga Bantuan Hukum (LBH) Dompet Dhuafa, sebagai salah satu upaya pembelaan bagi para mustahik yang mengalami ketidakadilan di bidang hukum. Selain itu, aktivitas advokasi juga diperkuat untuk buruh migrant baik sebagai upaya perlindungan, maupun advokasi di tingkat kebijakan pemerintah untuk memastikan adanya pro poor policies .

e. New programs will be developed are the establishment of Lembaga Bantuan Hukum (LBH) Dompet Dhuafa as one of efforts and help to defense Mustahik experience injustice of Law. Besides, advocacy activities reinforced for buruh (labor) migrant as for protection or advocacy in government policy to ensure there is pro poor policies.

66





C. Dasar Penyaluran

C. Basic Distribution

1. Penyaluran dana zakat diutamakan untuk asnaf Fakir/miskin, Pengelola dan fiisabilillah. Prioritas selanjutnya untuk asnaf lainnya.

1. The distribution of zakat funds prefer asnaf Fakir/miskin, Amil and fiisabilillah. The next priority for other asnaf.

2. Mekanisme penyaluran adalah dari Dompet Dhuafa kepada jejaring yang sudah ada melalui pendekatan program-program yang dibuat dengan tetap menggunakan pola pendekatan asnaf. Selain itu, Dompet Dhuafa juga melakukan kerjasama dengan mitra-mitra lain yang dinilai layak ditunjuk sebagai mitra kerjasama penyaluran program.

2. Distribution mechanism is from Dompet Dhuafa to existing network through programme that have been made continuesly using asnaf pattern approach. Nevertheless, Dompet Dhuafa also cooperates with other partners which eligible to be programme distribution co-operation partner.

3. Dana yang akan dikelola Dompet Dhuafa Filantropi adalah sumber dana yang dapat digunakan untuk penyaluran program, operasional, komunikasi dan biaya fundraising di Dompet Dhuafa Filantropi.

3. Fund that managed by Dompet Dhuafa Filantropi are fund sources used for program, operational, communication and fundraising expenses in Dompet Dhuafa Filantropi.

4. Dana pengelola hanya digunakan untuk operasional pengelola di tingkat pusat dan bukan untuk operasional jejaring. Dana operasional jejaring diambilkan dari asnaf program yang bersangkutan atau asnaf fiisabilillah, dan dana infak.

4. Amil fund only used for amil operational in head office and not for division operational. Operational fund for division will be taken from related asnaf program or fiisabilillah, and infaq fund.

21. REKLASIFIKASI AKUN

21. RECLASSIFICATION ACCOUNT

Akun tertentu dalam laporan posisi keuangan, laporan perubahan dana, dan laporan perubahan aset kelolaan 31 Desember 2013 telah direklasifikasi kembali sesuai dengan penyajian laporan posisi keuangan dan laporan perubahan dana untuk tahun yang berakhir tanggal 31 Desember 2014 adalah sebagai berikut:

Saldo sebelum reklasifikasi/ Balance before reclassification

The specific account in statements of financial position, statements of fund changes, and statements of asset changes under management as of December 31, 2013 have been reclassified properly according with presentation of statements of financial position and statements of fund changes for the year ended December 31, 2014 is as follows:

Reklasifikasi/ Reclassification

Saldo setelah reklasifikasi/ Balance after reclassification

Laporan posisi keuangan Aset tetap Biaya perolehan Akumulasi penyusutan

135.899.812.317 26.279.201.878

(126.397.807.920) (20.674.290.097)

9.502.004.397 5.604.911.781

Investasi atas aset wakaf Biaya perolehan

82.011.167.099

(71.357.989.080)

10.653.178.019

Aset tetap kelolaan Biaya perolehan Akumulasi penyusutan

-

197.755.796.996 20.674.290.101

197.755.796.996 20.674.290.101

244.190.181.294

-

244.190.181.294

Jumlah

67

Statements of financial position Fixed assets Cost Accumulated depreciation Investment of assets of waqaf fund Cost Fixed assets under management Cost Accumulated depreciation Total

YAYASAN DOMPET DHUAFA REPUBLIKA

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