HUMANIORA Audit Report Tahun 2014

7/26/2019 HUMANIORA Audit Report Tahun 2014

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For the year ended December 31, 2014

YAYASAN AKSI CEPAT TANGGAP

Laporan Keuangan

Untuk tahun yang berakhir pada 31 Desember 2014

Financial Statements

YAYASAN HUMANIORA


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YAYASAN HUMANIORA

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DAFTAR ISI CONTENTS

Halaman/

Pages

Pernyataan Manajemen Statement of Management

Laporan Auditor Independen Independent Auditor's Report

Laporan Keuangan Financial Statements

Laporan Posisi Keuangan 1 - 2 Statements of Financial Positions

Laporan Perubahan Dana 3 - 6 Statements of Changes in Fund

Laporan Perubahan Aset Kelolaan 7Statements of Changes in Assets under

Mangement

Laporan Arus Kas 8 - 9 Statements of Cash Flows

Catatan Atas Laporan Keuangan 10 - 23 Notes to Financial Statements


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LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION

Per 31 Desember 2014 As of December 31, 2014

(Dinyatakan dalam Rupiah) (Expressed in Rupiah)

Catatan /

Notes

ASET ASSETS

Aset Lancar Current Assets

Kas dan setara kas 15,233,205,378 3 3,112,094,793 Cash and cash equivalents

Piutang lain-lain 1,843,838,086 4 2,082,947,476 Other receivables

Uang muka 702,738,800 5 500,543,774 Advance payment

Jumlah Aset Lancar 17,779,782,264 5,695,586,043 Total Current Assets

Aset Tidak Lancar Noncurrent Assets

Aset tetap 6 Fixed assets

setelah dikurangi akumulasi

penyusutan 2014 dan 2013

sebesar Rp2.506.038.199 dan

Rp2.127.752.768. 5,047,847,366 2,452,491,666

net off accumulated

depreciation 2014 and 2013 as

Rp2,506,038,199 and

Rp2,127,752,768.

Aset kelolaan 7 Asset under management

setelah dikurangi akumulasi

penyusutan 2014 dan 2013

sebesar Rp488.382.600 dan

Rp344.755.531. 218,763,365 275,828,934

net off accumulated

depreciation 2014 and 2013 as

Rp488,382,600 and

Rp344,755,531.

Jumlah Aset Tidak Lancar 5,266,610,731 2,728,320,600 Total Non-current Assets

JUMLAH ASET 23,046,392,995 8,423,906,643 TOTAL ASSETS


2014 2013

Lihat catatan atas laporan keuangan merupakan bagian yang tidak

terpisahkan dari laporan keuangan ini

See the accompanying notes form an integral part of these financial

statements

1

YAYASAN HUMANIORA


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Catatan /

Notes

LIABILITAS DAN SALDO DANA LIABILITIES AND FUNDS BALANCE

LIABILITAS LIABILITIES

Liabilitas Jangka Pendek Short-term Liabilities

Hutang lain-lain - 8 197,482,161 Other payable

Bagian lancar dari liabilitas jangka

panjang:

Current portions of long-term

liabilities:

Hutang sewa pembiayaan - 9 61,815,822 Finance lease payables

Jumlah Liabilitas Jangka Pendek - 259,297,983 Total Short-term Liabilities

Liabilitas Jangka Panjang Long-term Liabilities

Liabilitas jangka panjang setelah

dikurangi bagian lancar:

Long-term liabilities - net off

current portions:

Hutang sewa pembiayaan - 9 40,852,444 Finance lease payables

Jumlah Liabilitas Jangka Panjang - 40,852,444 Total Long-term Liabilities

Jumlah Liabilitas - 300,150,427 Total Liabilities

SALDO DANA 10 FUNDS BALANCE

Dana Kemanusiaan 20,622,369,667 7,686,229,937 Humanity Fund

Dana Zakat 495,864,069 301,990,595 Zakah Fund

Dana Pengelolaan 1,818,099,695 76,615,338 Management Fund

Dana Jasa Giro 110,059,564 58,920,346 Interest Income Fund

Jumlah Saldo Dana 23,046,392,995 8,123,756,216 Total Funds Balance

JUMLAH LIABILITAS DAN SALDO

DANA23,046,392,995 8,423,906,643

TOTAL LIABILITIES AND FUNDS

BALANCE


2014 2013

Lihat catatan atas laporan keuangan merupakan bagian yang tidak See the accompanying notes form an integral part of these

YAYASAN HUMANIORA


7/14




Catatan /

Notes


2014 2013


financial statements

YAYASAN HUMANIORA


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LAPORAN PERUBAHAN DANA STATEMENTS OF CHANGES IN FUNDS

Untuk tahun yang berakhir pada 31 Desember 2014 For the year ended December 31, 2014


2014 Catatan/ 2013

Notes

DANA KEMANUSIAAN HUMANITY FUND

PENERIMAAN RECEIPT

Penerimaan dana kemanusiaan Fund received from non

tidak terikat 2,246,611,569 10 1,166,559,964 restricted humanity

Penerimaan dana kemanusiaan

terikat 44,871,940,427 14,223,351,155 Fund received from restricted humanity

Corporate social responsibility 16,856,885,348 18,446,986,905 Corporate social responsibility

Dana sosial institusi/komunitas 187,304,737 53,602,112 Institution social fund/community

Hibah non kas 13,667,763,729 2,160,121,249 Non cash grant

Qurban & aqiqah 9,827,913,559 5,876,553,384 Qurban & aqiqah

Penerimaan lainnya 17,696,013 16,804,969 Other receipt

Jumlah Penerimaan 87,676,115,382 41,943,979,738 Total Receipt

PENYALURAN 13 DISBURSEMENTS

Penggunaan Dana untuk program: Fund disbursements for programs:

Bantuan darurat bencana 18,726,936,405 4,312,274,051 Disbursement of emergency fund

Bantuan recovery bencana 398,087,000 268,961,654 Disbursement of recovery fund

Pengembangan Komunitas 15,654,477,598 16,173,134,532 Community development

Bantuan kemanusiaan Global 12,326,445,372 3,874,493,548 International humanity response

Edukasi dan mitigasi bencana Disaster management Institute

di Indonesia 20,200,150 4,741,050 of Indonesia

591,363,477 233,274,014

Qurban & aqiqah 9,224,795,197 5,882,902,636 Qurban & aqiqah

Wakaf 164,325,120 - Wakaf

Penggunaan dana kemanusiaan Other disbursment of

lainnya 40,482,894 269,058 humanity funds

Beban Penyusutan aset kelolaan 143,627,069 116,149,621

Bagian dana pengelolaan atas Management fund portion of

penerimaan dana kemanusiaan 17,449,235,370 10,347,030,070 humanity fund receipt

Jumlah Penyaluran 74,739,975,652 41,213,230,234 Total Disbursements

Surplus 12,936,139,730 730,749,504 Surplus

Saldo Awal 7,686,229,937 6,955,480,433 Beginning Balance

Saldo Akhir 20,622,369,667 7,686,229,937 Ending Balance


terpisahkan dari laporan keuangan secara keseluruhan3


statements


Education and development of

Indonesian Voluntary Society

Edukasi dan pemberdayaan

Masyarakat Relawan Indonesia

Depreciation expenses of assets under

management

YAYASAN HUMANIORA


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2014 Catatan/ 2013

Notes


DANA ZAKAT ZAKAH FUNDS

PENERIMAAN 12 RECEIPT

Penerimaan zakat 3,412,266,873 888,762,754 Receipt from zakah

Penerimaan lainnya - 12,162,225 Other receipt

Jumlah Penerimaan 3,412,266,873 900,924,979 Total Receipt

PENYALURAN 15 DISBURSEMENTS

Fakir miskin 943,191,178 987,124,167 Poor people

Fisabilillah 1,826,639,667 325,231,023 Fisabilillah

Gharimin 1,000,000 10,000,000 GhariminMusafir 7,463,100 750,000 Traveller

Amil 15,635,220 - Amil

Bagian amil atas penerimaan Amil portion on receipt from

dana zakat 424,464,234 109,532,958 zakah fund

Jumlah Penyaluran 3,218,393,399 1,432,638,148 Total Disbursements

Surplus 193,873,474 (531,713,169) Surplus

Saldo Awal 301,990,595 833,703,764 Beginning Balance

Saldo Akhir 495,864,069 301,990,595 Ending Balance




statements

YAYASAN HUMANIORA


10/14




2014 Catatan/ 2013

Notes


DANA PENGELOLAAN MANAGEMENT FUNDS

PENERIMAAN 13 RECEIPT

Bagian pengelolaan dari dana zakat 424,464,234 109,532,958 Management portion from zakah fund

Bagian pengelolaan dari dana Management portion from

kemanusiaan 17,449,235,370 10,347,030,070 humanity fund

Penerimaan lain-lain 396,885,099 287,722,530 Other receipt

Jumlah Penerimaan 18,270,584,703 10,744,285,558 Total Receipt

PENGGUNAAN 16 DISBURSEMENTS

Beban personalia dan keuangan 10,788,639,358 8,328,778,267 Employee and finance expenses

Beban umum dan administrasi 4,667,299,634 2,190,738,794 General and administrative expenses

Beban partnership Partnership and

dan komunikasi 1,073,161,354 183,747,704 communication expenses

Jumlah Penggunaan 16,529,100,346 10,703,264,765 Total Disbursements

Surplus (defisit) 1,741,484,357 41,020,793 Deficit


Saldo Akhir 1,818,099,695 76,615,338 Ending Balance




statements

YAYASAN HUMANIORA


11/14




2014 Catatan/ 2013

Notes


DANA NON HALAL NON HALAL FUND

PENERIMAAN RECEIPT

Fund receipt on non halal fund

Penerimaan dana non halal via kas 25,188,530 7,592,911 to cash

Fund receipt on non halal fund

Penerimaan dana non halal via Bank 36,950,688 16,735,806 to Bank

Jumlah Penerimaan 62,139,218 24,328,717 Total Receipt

PENGGUNAAN DISBURSEMENTS

Bantuan fasilitas umum 11,000,000 11,000,000 Public facilities aid

Jumlah Penggunaan 11,000,000 11,000,000 Total Disbursements

Surplus 51,139,218 13,328,717 Surplus


Saldo Akhir 110,059,564 58,920,346 Ending Balance

JUMLAH SALDO DANA TOTAL BALANCE OF HUMANITY

KEMANUSIAAN, DANA ZAKAT, FUNDS, ZAKAH FUNDS,

DANA PENGELOLA DAN MANAGEMENT FUNDS, AND

DANA JASA GIRO 23,046,392,995 8,123,756,216 INTEREST INCOME FUNDS


terpisahkan dari laporan keuangan ini6


statements

YAYASAN HUMANIORA


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LAPORAN PERUBAHAN ASET KELOLAAN STATEMENT OF CHANGES IN MANAGEMENT ASSETS



Saldo Awal

Biaya

Perolehan/ Penambahan/ Pengurangan/

Akumulasi

Penyusutan/

Saldo Akhir

(Nilai Tercatat)/

Beginning

Balance of Cost

Additions Disposals Accumulated

Depreciation

Ending Balance

(Carrying

Value)

31 Desember 2014 December 31, 2014

Dana Kemanusiaan Humanity Funds

Kendaraan 236,200,000 - - 232,700,000 3,500,000 Vehicles

Inventaris kantor 384,384,465 86,561,500 - 255,682,600 215,263,365 Office equipment

Jumlah 620,584,465 86,561,500 - 488,382,600 218,763,365 Total

31 Desember 2013 December 31, 2013

Dana Kemanusiaan Humanity Funds

Kendaraan 257,400,000 - 21,200,000 196,220,000 39,980,000 Vehicles

Inventaris kantor 129,739,800 254,644,665 - 148,535,531 235,848,934 Office equipment

Jumlah 387,139,800 254,644,665 21,200,000 344,755,531 275,828,934 Total

7





statements

YAYASAN HUMANIORA


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LAPORAN ARUS KAS STATEMENT OF CASH FLOWS



2014 2013

Arus kas dari aktivitas operasi Cash flows from operating activities:

Penerimaan kemanusiaan tidak terikat 2,246,611,569 1,166,559,963 Fund received from non restricted humanity

Penerimaan kemanusiaan terikat 44,871,940,427 14,223,351,154 Fund received from restricted humanity

Penerimaan CSR 16,856,885,348 18,446,986,905 Fund received from CSR

Penerimaan dana sosial institusi/ komunitas 187,304,737 53,602,112

Fund received from social institution/

community

Penerimaan dana qurban & aqiqah 9,827,913,559 5,876,553,384 Fund received from qurban & aqiqah

Penerimaan hibah non kas 13,667,763,729 2,160,121,249 Fund received from non-cash grant

Penerimaan lainnya 17,696,013 16,804,968 Other receipt

Penerimaan zakat 3,412,266,873 900,924,979 Fund received from zakah

Penerimaan infak non halal 62,139,218 24,328,717 Non-halal infaq receipt

Penerimaan lainnya pengelolaan 396,885,099 287,722,530 Fund received from others

Penggunaan dana bantuan darurat bencana (18,726,936,405) (4,312,274,051) Emergency fund disbursement

Penggunaan dana recovery (398,087,000) (268,961,654) Recovery fund disbursement

Penggunaan dana pemberdayaan dan Community development

pengembangan komunitas (15,654,477,598) (16,173,134,531) fund disbursement

Penggunaan bantuan kemanusiaan global (12,326,445,372) (3,874,493,548) International humanity response

Penggunaan dana untuk Disaster Management Institute of

edukasi dan mitigasi bencana (20,200,150) (4,741,050) Indonesia fund disbursment

Penggunaan dana edukasi dan Disbursement for education of

pemberdayaan relawan (591,363,477) (233,274,014) Masyarakat Relawan Indonesia (MRI)

Penggunaan dana qurban dan aqiqah (9,224,795,197) (5,882,902,635) Qurban and aqiqah fund disbursement

Penggunaan dana wakaf (164,325,120) - Wakaf fund disbursementPenggunaan dana kemanusiaan lain (40,482,894) (269,058) Other humanity fund disbursement

Penggunaan dana zakat (2,793,929,165) (1,323,105,190) Zakah fund disbursement

Penggunaan untuk personalia dan Human resources and finance fund

keuangan (10,788,639,358) (8,328,778,267) disbursement

Penggunaan administrasi dan umum (3,873,285,093) (1,533,474,898) General and administrative disbursement

Penggunaan biaya partnership dan Partnership & communication

komunikasi (1,073,161,354) (183,747,704) fund disbursement

Penggunaan bantuan fasilitas umum (11,000,000) (11,000,000) Public facilities aid disbursement

Penerimaan (pemberian) piutang 200,176,214 (767,646,108) Collection (providing) of receivable

Penerimaan (pemberian) uang muka (163,261,850) 42,762,604 Collection (providing) of advances

Arus kas bersih yang diperoleh dari

aktivitas operasi 15,897,192,753 301,915,857

Net cash flows provided by operating

activities


Lihat catatan atas laporan keuangan merupakan

bagian yang tidak terpisahkan dari laporan

keuangan ini

See the accompanying notes form an integral part of

these financial statements

8

YAYASAN HUMANIORA


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LAPORAN ARUS KAS STATEMENT OF CASH FLOWS



2014 2013


Arus kas dari aktivitas investasi Cash Flows from Investing Activities

Pembelian aset tetap (3,389,370,241) (802,451,900) Acquisition of fixed assets

Pembelian aset kelolaan (86,561,500) (254,644,665) Acquisition of assets under management

Hasil penjualan aset kelolaan - 6,000,000 Gain from sale of assets under management

Arus kas bersih yang digunakan untuk

aktivitas investasi (3,475,931,741) (1,051,096,565) Net cash flow used in investing activities

Arus dari aktivitas pendanaan Cash Flows from Financing Activities

Penerimaan hutang pihak ketiga - 197,482,161 Proceed from third parties payables

Pembayaran hutang pihak ketiga (197,482,161) - Payment of third parties payables

Pembayaran hutang sewa pembiayaan (102,668,266) (171,458,758) Payment of finance lease

Arus kas bersih yang diperoleh dari

(digunakan untuk) aktivitas perolehan (300,150,427) 26,023,403

Net cash flows provided by (used in)

financing activities

Kenaikan (penurunan) bersih kas dan

setara kas 12,121,110,585 (723,157,305)

Net increase (decrease) in cash and cash

equivalents

Kas dan Setara Kas Pada Awal Tahun 3,112,094,793 3,835,252,098

Cash and cash equivalents at beginning of

the year

Kas dan Setara Kas pada Akhir Tahun 15,233,205,378 3,112,094,793

Cash and cash equivalents at the end of the

year

Lihat catatan atas laporan keuangan merupakan

bagian yang tidak terpisahkan dari laporan

keuangan ini

See the accompanying notes form an integral part of

these financial statements

9

YAYASAN HUMANIORA

Documents

HUMANIORA Audit Report Tahun 2014