laporan keuangan yayasan mitra mandiri 2009

7/24/2019 Laporan Keuangan Yayasan Mitra Mandiri 2009

1/25


2/25

Daftar isi Halaman/ Contents

Page

Surat Pernyataan Dewan Pelaksana Board of Directors Statement Letter

Laporan Auditor Independen Independent Auditors Report

Laporan Keuangan Financial Statements

Laporan Posisi Keuangan 1 Statements of Financial Position

Laporan Aktivitas 2 Statements of Activities

Laporan Arus Kas 3 Statements of Cash Flows

Catatan atas Laporan Keuangan 4 - 20 Notes to the Financial Statements

******************************


3/25


4/25


5/25


6/25

The original financial statements included

herein is in Indonesian language

1

Mitra Mandiri Mitra Mandiri

(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Laporan Posisi Keuangan Statements of Financial PositionPer 31 Desember 2009 dan 2008 As of 31 December 2009 and 2008

(Dalam Rupiah) (Stated in Rupiah)

Catatan/

2009 Notes 2008

Aktiva Assets

Aktiva lancar Current assets

Kas dan setara kas 903.880.961 3 4.919.337.433 Cash and cash equivalentsPiutang lain-lain dan uang muka 500.000 6.500.000 Other receivable and advancesAktiva tetap - nilai buku 72.959.036 4 70.391.715 Fixed assets - book value

Jumlah aktiva 977.339.997 4.996.229.148 Total assets

Kewajiban dan aktiva bersih Liabilities and net assets

Kewajiban Liabilities

Kewajiban jangka pendek Current liabilities

Hutang pajak 492.742 5 1.300.782 Taxes payableBiaya masih harus dibayar 42.212.912 6 42.157.500 Accrued expenses

Jumlah kewajiban jangka pendek 42.705.654 43.458.282 Total current liabilities

Kewajiban jangka panjang Long-term liabilities

Penyisihan imbalan pasca kerja Provision for post-employmentkaryawan 224.735.570 7 152.757.479 benefits

Jumlah kewajiban 267.441.224 196.215.761 Total liabilities

Aktiva bersih 709.898.773 8 4.800.013.387 Net assets

Jumlah kewajiban dan Total liabilities and

aktiva bersih 977.339.997 4.996.229.148 net assets

Catatan atas laporan keuangan merupakan bagianyang tidak terpisahkan dari laporan keuangan.

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


7/25



2


(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Laporan Aktivitas Statements of ActivitiesUntuk tahun yang berakhir pada tanggal-tanggal For the years ended31 Desember 2009 dan 2008 31 December 2009 and 2008


Catatan/

2009 Notes 2008

Tidak terikat : Unrestricted :

Penerimaan Receipts

Aktiva bersih terbebaskan Net assets releaseddari pembatasan 134.568.994 9 198.677.196 from restriction

Lain-lain 242.339.904 9 53.083.514 Others

Jumlah penerimaan 376.908.898 251.760.710 Total receipts

Pengeluaran 169.215.171 10a 18.810.400 Disbursements

Kenaikan aktiva bersih Increase unrestricted of

tidak terikat 207.693.727 232.950.310 net assets

Terikat temporer : Temporary restricted :

Penerimaan Receipts

Donatur 1.717.599.875 9 7.796.324.710 Donor

Pengeluaran 10a Disbursements

Program pendidikan 1.236.611.040 2.310.759.280 Education programme

Bantuan bencana alam 3.880.030.884 2.142.478.826 Disarter aidsKesehatan - 100.601.900 HealthnessProgram Aspac - 709.091.255 Aspac programmeAktiva bersih terbebaskan Net assets released

dari pembatasan from restrictionProgram pendidikan - 198.677.196 Education programmeBantuan bencana alam 70.120.894 - Disarter aidsKesehatan 64.448.100 - Healthness

Jumlah pengeluaran 5.251.210.918 5.461.608.457 Total disbursements

Kenaikan/(penurunan) aktiva Increase/(decrease) of temporary

bersih terikat temporer (3.533.611.043) 2.334.716.253 restricted net assets

Jumlah kenaikan/(penurunan) Total increase/(decrease)aktiva bersih (3.325.917.316) 2.567.666.563 net assets

Beban operasi - bersih 764.197.298 11 860.551.220 Operation expenses - net

Jumlah perubahan dalam Total changes inaktiva bersih (4.090.114.614) 1.707.115.343 net assets

Aktiva bersih pada awal tahun 4.800.013.387 3.092.898.044 Net assets at beginning of the year

Aktiva bersih pada akhir tahun 709.898.773 4.800.013.387 Net assets at end of the year


The accompanying notes to the financial statementsform an integral part of the financial statements.


8/25



3


(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Laporan Arus Kas Statements of Cash FlowsUntuk tahun yang berakhir pada tanggal-tanggal For the years ended31 Desember 2009 dan 2008 31 December 2009 and 2008


Catatan/

2009 Notes 2008

Cash flows from operatingArus kas dari aktivitas operasi activities

Kas dari donatur 1.760.490.075 10 7.808.741.511 Cash from donorKas dari pendapatan bunga 199.449.704 40.666.713 Cash from interest incomeKas untuk program dan lainnya (5.948.509.251) (6.106.185.819) Cash for program and others

Kas bersih dari (digunakan Net cash from (used for)untuk) aktivitas operasi (3.988.569.472) 1.743.222.405 operating activities

Cash flows from investingArus kas dari aktivitas investasi activities

Penambahan aktiva tetap (26.887.000) (29.450.000) Addition of fixed assets

Kas bersih dari (digunakan Net cash from (used for)untuk) aktivitas investasi (26.887.000) (29.450.000) investing activities

Kenaikan/(penurunan) bersih Net increase/(decrease) inkas dan setara kas (4.015.456.472) 1.713.772.405 cash and cash equivalents

Saldo kas dan setara kas pada Cash and cash equivalentsawal tahun 4.919.337.433 3.205.565.028 at beginning of the period

Saldo kas dan setara kas pada Cash and cash equivalents

akhir tahun 903.880.961 3 4.919.337.433 at end of the period

Rekonsiliasi perubahan dalam Reconciliation of changesaktivabersihmenjadikasbersih in net assets to net cashdari (digunakan untuk) from (used for) operatingaktivitas operasi : activity :

Perubahan dalam aktiva bersih (4.090.114.614) 1.707.115.343 Changes in net assets

Penyesuaianatasperubahandalam Adjustment for changes in

aktiva bersih yang digunakan net assets used foruntuk aktivitas operasi : operating activities :

Beban penyusutan 24.319.679 18.161.127 Depreciation expenses

Penyisihan uang jasa karyawan 71.978.091 15.674.022 Provision for employment benefits(Kenaikan) penurunan piutang (Increase) decrease in

karyawan dan uang muka employee receivable anddibayar 6.000.000 (6.500.000) advance payments

Kenaikan (penurunan) hutang Increase (decrease) in taxpajak dan biaya masih payableand accruedharus dibayar (752.628) (21.728.913) expenses

Penghapusan uang muka Writen off on advance

dibayar - 5.300.000 paymentPembebanan uang muka

dibayar - 25.200.826 Charged of advance payment

Kas bersih dari aktivitas Net cash from operating

operasi (3.988.569.472) 1.743.222.405 activities


The accompanying notes to the financial statementsform an integral part of the financial statements.


9/25



4


(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Catatan atas Laporan Keuangan Notes to the Financial Statements

1.

U m u m

Yayasan Mitra Mandiri (Yayasan) didirikanberdasarkan akte notaris Ny. Yetty Taher, SH.,No. 67 tanggal 24 Oktober 1995. Akte pendirian

telah didaftarkan pada Pengadilan NegeriJakarta Selatan dengan No. 38/A. Yay/HKM/1998, PN. JAK-SEL, tanggal 26 Maret

1998.

1. General

Yayasan Mitra Mandiri (the "Foundation")

was established by deed No. 67 of notarypublic Mrs. Yetty Taher, SH., dated 24 October

1995 and the deed of establishment wasregistered at district court of Jakarta Selatan,

in No. 38/A. Yay/ HKM/1998, PN. JAK-SEL,dated 26 March 1998.

Sesuai dengan akta pendirian, tujuan utamadidirikannya yayasan adalah dalam bidangpendidikan dan kesejahteraan sosial di

Indonesia.

Yayasan berdomisili di Jakarta dan memilikicabang di Indonesia dan mulai aktif pada tahun

1996.

According to the deed of establishment, scope

of activity comprises of education programmeand social prosperity in Indonesia.

The foundation was domiciled in Jakarta and

had the branch office in Indonesia, and start its

activity in 1996.

Sesuai dengan akte notaris Anne Djoenardi SH.

MBA., No. 15 tanggal 16 April 2009, anggarandasar Yayasan telah disesuaikan denganUndang-Undang No. 28 Tahun 2004 tentangperubahan Undang-Undang No. 16 Tahun 2001tentang Yayasan. Sampai dengan tanggallaporan auditor independen, persetujuan dari

Menteri Hukum dan Hak Asasi ManusiaRepublik Indonesia masih dalam proses(selanjutnya lihat catatan 13).

In accordance with notarial deed of Anne

Djoenardi SH. MBA., No. 15 dated 16 April

2009, article of association of the foundation

has been changed to met Law No. 28 Year 2004regarding amendment of Law No. 16 Year 2001

regarding Foundation. Up to the date of

independent auditors report, approval from

Minister of Law and Human Rights of theRepublic of Indonesia is still in process (further

see note 13).

Berdasarkan notulen rapat umum tanggal4 Maret 2009, disetujui untuk :

Based on minutes of general meeting dated

4 March 2009, agreed to :

membentuk dewan pembina, pengurusdan pengawas sebagai beikut :

to form of board of builder, director andsupervisor as follows :

Dewan pembina : Board of builder :

Ketua : Tjahaja Riady Chair : Tjahaja RiadyAnggota : Tanri Abeng MBA Member : Tanri Abeng MBA

Sri Astari Rasjid Sri Astari Rasjid

Dewan pengurus : Board of director :

Ketua : Ir. John Sadrak Karamoy Chairman : Ir. John Sadrak Karamoy

Sekretaris : Anne Berniece Atkinson Secretary : Anne Berniece AtkinsonParapak Parapak

Program : Bianti Soedradjat Programme : Bianti SoedradjatDjiwandono ME Djiwandono ME

Penggalang dana : Terry S McPhail Fund raise : Terry S McPhailJoerg Kelling Joerg Kelling

Dewan pengawas : Board of supervisor :

Ketua : Prof. Dr. Lily Ismudiati Chair : Prof. Dr. Lily IsmudiatiRilantono Rilantono


10/25



5


(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Catatan atas Laporan Keuangan (lanjutan) Notes to the Financial Statements (continued)

1. U m u m(lanjutan) 1. General (continued)

Pengurus Yayasan Mitra Mandiri pada tahun2008 adalah sebagai berikut :

Yayasan Mitra Mandiris board of advisors,supervisors and directors in 2008 are as

follows :

Dewan penasehat : Board of advisors :

Ketua : Atie W Soekandar Chair : Atie W SoekandarAnggota : James T Riady Member : James T RiadyAnggota : Tanri Abeng Member : Tanri AbengAnggota : Astari Rasjid Member : Astari Rasjid

Dewan pengawas : Board of supervisors :

Ketua : Lily I Rilantono Chair : Lily I Rilantono

Anggota : Louis A Clinton Member : Louis A Clinton

Dewan pelaksana : Board of directors :

Ketua : John S Karamoy Chair : John S Karamoy

Sekretaris : Anne Parapak Secretary : Anne ParapakPelaksana komite Directorofprogramme

program : BiantiSDjiwandono committee : Bianti S DjiwandonoAnggota komite Member of fundraising

penggalangan dana : Terry S Mc Phail committee : Terry S Mc PhailAnggota komite Member of fundraising

penggalangan dana : Joerg Kelling committee : Joerg KellingPelaksana eksekutif : Gino Latief Sn Excecutive director : Gino Latief Sn

Yayasan sedang dalam proses untukmenyesuaikan anggaran dasar yayasan agar

sesuai dengan Undang-undang No. 28 tahun2004 tentang yayasan (lihat catatan 13a).Berdasarkan undang-undang tersebut, yayasanyang belum menyesuaikan anggaran dasarnyatidak diperkenankan menggunakan kata

yayasan, sehingga untuk tujuan penerbitanlaporan keuangan, nama Yayasan MitraMandiri untuk sementara diubah menjadi

Mitra Mandiri.

The foundation still in process to amend the

article of association of the foundation in order

to conform with the Law No. 28 year 2004

regarding the foundation (see note 13a). Basedon those law, foundation which has not yet

amended its article of association are not allow

to use word of foundation, therefore for issuing

the financial statements purposes, name of

Yayasan Mitra Mandiri was temporary

changed become Mitra Mandiri.

2.

Ikhtisar kebijakan akuntansi penting 2. Summary of significant accounting policies

Berikut ini adalah ikhtisar kebijakan akuntansipenting yang diterapkan oleh yayasan dalampenyusunan laporan keuangan ini.

Set out below is a summary of the significantaccounting policies adopted by the foundation

in the preparation of its financial statements.

a. Prinsip penyajian a. Basis of preparation

Laporan keuangan ini disajikan sesuai

dengan prinsip akuntansi yang berlakuumum di Indonesia.

The financial statements have been

prepared in accordance with generally

accepted accounting principles in

Indonesia.

Laporan arus kas disajikan denganmenggunakan metode arus kas langsung.

The statements of cash flows have been

prepared using the direct method.

Angka-angka yang disajikan dalam catatanatas laporan keuangan disajikan dalamRupiah penuh.

All figures presented in the notes to the

financial statements are stated in full

Rupiah.


11/25



6



2. Ikhtisar kebijakan akuntansi penting(lanjutan)

2. Summary of significant accounting policies(continued)

b.

Pengakuan pendapatan dan beban

Pendapatan dari donatur diakui pada saatditerima (cash basis).

Beban diakui pada saat terjadinya (metodeakrual).

b. Revenue and expense recognition

Revenue from donor is recognized on cash

basis.

Expenses are recognized when incurred

(accrual basis).

c.

Kas dan setara kas

Kas dan setara kas terdiri dari kas dan bankserta deposito jangka pendek yang

penempatannya tidak lebih dari 3 (tiga)bulan, serta tidak dibatasi penggunaannya.

c. Cash and cash equivalents

Cash and cash equivalents consist of cash

on hand and in banks, and short term

deposits with maturity not more than three

months at the date of placement and no

limit in use.

d.

Aktiva tetap

Aktiva tetap dinyatakan berdasarkan

harga perolehan dikurangi akumulasipenyusutannya. Penyusutan dihitung sesuaidengan taksiran masa manfaat aktiva yang

bersangkutan dengan menggunakan metodesaldo menurun berganda (double decliningbalance method)sebagai berikut :

d. Fixed assets

Fixed assets are stated at cost less

accumulated depreciation. Fixed assets are

depreciated using double declining balance

method based on the estimated useful lives

as follows :

Persentase Percentage ofJenis aktiva tetap penyusutan Type of fixed assets depreciation

Peralatan kantor 25% Office equipment 25%

Biaya perbaikan dan pemeliharaandibebankan langsung ke laporan aktivitas

pada saat terjadinya biaya-biaya tersebut.

Sedangkan biaya-biaya yang berjumlahbesar dan sifatnya meningkatkan kondisi

aktiva secara signifikan dikapitalisasi.Apabila suatu aktiva tetap tidak lagidigunakan atau dijual, nilai tercatat danakumulasi penyusutan aktiva tersebutdikeluarkan dari pencatatannya sebagaiaktiva tetap dan keuntungan atau kerugian

yang terjadi diperhitungkan dalam laporanaktivitas tahun bersangkutan.

The cost of repairs and maintenance is

charged to statement of activities as

incurred. Expenditures which extend the

future life of assets or provide furthereconomic benefits by increasing capacity

are capitalized and depreciated based on

applicable depreciation rate. When assets

are retired or otherwise disposed of,their carrying value and the related

accumulated depreciation are eliminated

from the fixed assets and the result gain or

losses are recognized in the statement of

activities for the year.


12/25



7



2. Ikhtisar kebijakan akuntansi penting(lanjutan) 2. Summary of significant accounting policies(continued)

e.

Pajak penghasilan e. Income tax

Yayasan menghitung pajak penghasilanberdasarkan metode pajak tangguhan

(deferred tax method) sesuai denganPernyataan Standar Akuntansi Keuangan(PSAK) No. 46 Akuntansi Pajak

Penghasilan.

The Foundation income tax adopt deferred

tax method in accordance with Statement of

Financial Accounting Standards No. 46,

Accounting for Income taxes.

Beban pajak kini ditentukan berdasarkan

laba kena pajak dalam periode yangbersangkutan yang dihitung berdasarkantarif pajak yang berlaku.

Current tax expense is determined based on

the taxable income for the year computedusing prevailing tax rates.

Aktiva dan kewajiban pajak tangguhandiakui atas konsekuensi pajak periode

mendatang yang timbul dari perbedaanjumlah tercatat aktiva dan kewajibanmenurut laporan keuangan dengan dasar

pengenaan pajak aktiva dan kewajiban.Kewajiban pajak tangguhan diakui untuksemua perbedaan temporer kena pajak danaktiva pajak tangguhan diakui untuk

perbedaan temporer yang bolehdikurangkan, sepanjang besar kemungkinandapat dimanfaatkan untuk mengurangi labakena pajak pada masa datang.

Deferred tax assets and liabilities are

recognized for the future tax consequences

attributable to the differences between the

financial statement carrying amounts of

exiting assets and liabilities and their

respective tax bases. Deferred tax liabilities

are recognized for all taxable temporary

differences and deferred tax assets arerecognized for deductible temporary

differences to the extent that is probablethat taxable income will be available in

future periods against which the deductible

temporary differences can be utilized.

Saldo rugi fiskal yang dapat dikompensasidiakui sebagai aktiva pajak tangguhanapabila besar kemungkinan bahwa jumlah

laba fiskal pada masa mendatang akanmemadai untuk dikompensasi.

Deferred tax assets relating to the carry

forward of unused tax losses are

recognized to the extent that is probable

that future taxable profit will be available

against which the unused tax losses can beutilized.

Pajak tangguhan diukur dengan

menggunakan tarif pajak yang berlaku atausecara substansial telah berlaku padatanggal neraca.

Deferred tax is calculated at the tax rates

that have been enacted or substantivelyenacted by the balance sheets date.

f.

Transaksi dalam mata uang asing f. Transactions in foreign curencies

Yayasanmenyelenggarakanpembukuannyadalam mata uang Rupiah. Transaksi-

transaksi dalam mata uang asing dijabarkanke dalam mata uang Rupiah denganmenggunakan kurs yang berlaku pada saat

terjadinya transaksi yang bersangkutan.

The foundation maintains its accounting

records in Rupiah. Transactions in foreign

currencies are converted into Rupiah at the

exchange rate prevailing at the date of the

transaction.


13/25



8




2. Ikhtisar kebijakan akuntansi penting(lanjutan)

2. Summary of significant accounting policies(continued)

f. Transaksi dalam mata uang asing(lanjutan)

f. Transactions in foreign currencies(continued)

Pada akhir tahun, aktiva dan kewajibanmoneter dalam valuta asing dijabarkan kedalam mata uang Rupiah denganmempergunakan kurs tengah yangdikeluarkan oleh Bank Indonesia yang

berlaku pada tanggal tersebut yakni :

As year end, monetary assets and liabilities

in foreign currency translated into Rupiah

using middle exchange rates of Bank

Indonesia at that dates as follows :

Jenis mata uang 2009 2008 Type of currency

1 Dollar Amerika Serikat Rp 9.400 Rp 10.950 1 US Dollar

Keuntungan atau kerugian yang timbulsebagai akibat dari penjabaran aktiva dankewajiban dalam mata uang asing dicatat

sebagai laba atau rugi tahun berjalan.

Exchange gains and losses arising from

translation of assets and liabilities

denominated in foreign currencies are

recognised in the current year income

statement.

3.

Kas dan setara kas 3. Cash and cash equivalents

2009 2008

Kas 5.723.893 4.511.191 Cash on handBank : Banks :

Dalam Dolar Amerika Serikat 92.482.276 727.135.953 In US DollarDalam Rupiah 348.339.253 388.305.324 In RupiahDalam Euro - 178.522.778 In Euro

Deposito berjangka Time deposits

Dalam Dollar Amerika Serikat In US Dollar

PT Bank Negara Indonesia - 404.029.310 PT Bank Negara Indonesia

Dalam Rupiah In RupiahPT Bank CIMB Niaga 457.335.539 3.216.832.877 PT Bank CIMB Niaga

Jumlah kas dan setara kas 903.880.961 4.919.337.433 Total cash and cash equivalents

Tingkat bunga per tahun berkisar antara :Interest rate per annum on time deposit are as

follows :

Dalam DollarAmerikaSerikat - 3,50% - 5,00% In US DollarDalam Rupiah 8,00% - 9,00% 11,00% - 12,00% In Rupiah


14/25



9




4.

Aktiva tetap 4. Fixed assets

Saldo dan pergerakan - 2009 Balance and movement - 2009

Saldo/ Saldo/

Balance Penambahan/ Pengurangan/ Balance1 Jan. 2009 Additions Deduction 31 Dec. 2009

Peralatan kantor : Office equipment :

Harga perolehan 146.975.850 26.887.000 - 173.862.850 Acquisition cost

Akumulasi Accumulatedpenyusutan (76.584.135) (24.319.679) - (100.903.814) depreciation

Nilai buku 70.391.715 72.959.036 Book value

Saldo dan pergerakan - 2008 Balance and movement - 2008

Saldo/ Saldo/

Balance Penambahan/ Pengurangan/ Balance1 Jan. 2008 Additions Deduction 31 Dec. 2008

Peralatan kantor : Office equipment :

Harga perolehan 117.525.850 29.450.000 - 146.975.850 Acquisition costAkumulasi Accumulated

penyusutan (58.423.008) (18.161.127) - (76.584.135) depreciation

Nilai buku 59.102.842 70.391.715 Book value

2009 2008

5. Hutang pajak 5. Taxes payable

Pajak penghasilan pasal 21 492.742 1.300.782 Income tax article 21

6.

Biaya masih harus dibayar 6. Accrued expenses

Beban konsultan 37.600.000 42.157.500 Consultant feeTelepon 4.612.912 - Telephone

Jumlah 42.212.912 42.157.500 Total

7. Penyisihan imbalan pasca kerja karyawan 7. Provision for post-employment benefits

Saldo akhir tahun 224.735.570 152.757.479 Balance at year end

Yayasan menghitung penyisihan imbalan

pasca kerja karyawan berdasarkan Undang-Undang Tenaga Kerja No. 13/2003 tanggal25 Maret 2003 yang perhitungannya

menggunakan metode projected unit credit.Asumsi yang dipakai untuk penilaian adalah

usia pengunduran diri normal yakni usia 55tahun, kenaikan gaji rata-rata 10% per tahun(2009 dan 2008) dan tingkat diskonto sebesar10,5% (2009 dan 2008)per tahun.

The Foundation provide the provision for post

employee benefits based on Labor Law

No. 13/2003 dated 25 March 2003 which

calculated using projected unit credit method.

The assumption use for the valuation were

normal retirement age at 55, average salary

increase 10% per annum (2009 and 2008) anddiscounted rate at 10.5% (2009 and 2008) per

annum.


15/25



10




2009 2008

7. Penyisihan imbalan pasca kerja karyawan 7. Provision for post-employment benefits(lanjutan) (continued)

Rinciannya sebagai berikut : The details as follows :

Saldo awal tahun 152.757.479 137.083.457 Balance at beginning of periodPenyisihan tahun berjalan 71.978.091 15.674.022 Provision of the period

Saldo akhir tahun 224.735.570 152.757.479 Balance at end of the period

Rekonsiliasi kewajiban yang diakui di neraca : Reconciliation liabilities which recognized inbalance sheet :

Nilai sekarang atas kewajiban Present value of obligationpada akhir periode 276.778.053 190.413.273 at end period

Biaya masa lalu non vested yang Prior non vested expense whichbelum diakui (52.042.483) (37.655.794) not recognized

Kewajiban bersih yang diakui Net liabilities recognized indi neraca 224.735.570 152.757.479 balance sheet

8. Aktiva bersih 8. Net assets

Terdiri dari : Consist of :

Tidak terikat (1.454.070.371) (897.566.800) Unrestricted


Program pendidikan Education programmeCitibank NA 882.870.532 795.883.068 Citibank NAPT Microsoft Indonesia 256.401.122 269.408.949 PTMicrosoft IndonesiaPT Bank Central Asia Tbk 102.738.646 126.476.553 PT Bank Central Asia Tbk

Exxon Mobil Oil Indonesia Inc 37.152.130 - Exxon Mobil Oil Indonesia Inc

Jumlah 1.279.162.430 1.191.768.570 Total

Bantuan bencana alam Disaster aidsPT BMW Indonesia - 70.120.894 PT BMW IndonesiaSamsung Corporation 793.769.029 4.249.119.111 Samsung Corporation

South Asia Tsunami Fund - 247.818.487 South Asia Tsunami FundMarriot International dan Marriot International and

The Ritz-Carlton Hotel The Ritz-Carlton HotelCompany, L.L.C 91.037.685 - Company, L.L.C

Jumlah 884.806.714 4.567.058.492 Total

Kesehatan HealthinessPT LG Indonesia - 61.572.600 PT LG IndonesiaRotary Jakarta Selatan - (22.900.500) Rotary Jakarta Selatan

Jumlah - 38.672.100 Total

Program Aspac Aspac programmeUnited Way International - (99.918.975) United Way International

Jumlah terikat temporer 2.163.969.144 5.697.580.187 Total temporary restricted

Jumlah seluruhnya 709.898.773 4.800.013.387 Grand total


16/25



11




2009 2008

9.

Penerimaan dari donatur 9. Receipts from donor

Terdiri dari : Consist of :


Aktiva bersih terbebaskan Net assets releaseddari pembatasan 134.568.994 198.677.196 from restriction

Lain-lain 242.339.904 53.083.514 Others

Jumlah 376.908.898 251.760.710 Total


Program pendidikan Education programme

Citibank Foundation 893.000.000 1.859.197.000 Citibank FoundationA

Exxon Mobil Oil Indonesia Inc 426.650.000 105.543.050 Exxon Mobil Oil Indonesia IncPT Bank Central Asia Tbk - 386.745.000 PT Bank Central Asia TbkPT Microsoft Indonesia 4.354.900 161.667.380 PTMicrosoft Indonesia

Jumlah 1.324.004.900 2.513.152.430 Total

Bantuan bencana alam Disaster aids

Samsung Corporation - 4.674.000.000 Samsung CorporationMarriot International dan Marriot International and

The Ritz-Carlton Hotel The Ritz-Carlton HotelCompany, L.L.C 267.900.000 - Company, L.L.C

Jumlah 267.900.000 4.674.000.000 Total

Kesehatan Healthiness

Rotary Jakarta Selatan 25.776.000 - Rotary Jakarta Selatan

Jumlah 25.776.000 - Total

Program Asia Pacific Regional Asia Pacific Regional

Conference Conference programme

Participant of Asia Pacific - 240.655.550 Participant of Asia PacificPT Matahari Putra Prima - 125.000.000 PT Matahari Putra PrimaExxon Mobil Oil Indonesia Inc - 125.000.000 Exxon Mobil Oil Indonesia Inc

United Way International 99.918.975 109.584.000 United Way InternationalCatterpillar Foundation - 8.932.730 Catterpillar Foundation

Jumlah 99.918.975 609.172.280 Total

Jumlah 1.717.599.875 7.796.324.710 Total

Jumlah penerimaan 2.094.508.773 8.048.085.420 Total receipts


17/25



12




2009 2008

10.

Pengeluaran 10. Disbursements

a. Rincian pengeluaran berdasarkan program : a. Details of disbursements according to

programme :

Pemanfaat Beneficiaries


Kunjungan ke Banda Aceh, Visit Banda Aceh, monitoring

pemantauan dan evaluasi - 18.810.400 and evaluationFasilitas air bersih 39.896.000 - Clean water facilityAsia Pacific Regional Asia Pacific Regional

Conference 13.402.794 - ConferenceYayasanOborBerkatIndonesia 115.916.377 - Yayasan Obor Berkat Indonesia

Jumlah 169.215.171 18.810.400 Total


Program pendidikan Education programme

Teater Koma 492.375.000 433.875.000 Teater KomaYayasan Himmata 119.985.000 - Yayasan Himmata

Yayasan KKMBSD 105.455.000 - Yayasan KKMBSDNarrada Communications 66.010.000 92.964.300 Narrada Communications

Yayasan Habitat Kemanusiaan Yayasan Habitat KemanusiaanIndonesia 56.188.650 - Indonesia

CV Bina Kreasi 53.900.000 - CV Bina KreasiPT Cahaya Prima Sentosa 42.350.300 - PT Cahaya Prima Sentosa

Citibank (refund) 30.000.000 - Citibank (refund)Foyer Media Promo 29.920.000 - Foyer Media PromoHome Design 22.000.000 - Home Design

Operasi Semut Kota Tua 20.025.000 - Operasi Semut Kota TuaAgent Penny 19.689.120 67.626.010 Agent PennySMPN 3 Pondok Kacang 10.276.200 - SMPN 3 Pondok Kacang

Street Kids Ministry 4.140.700 - Street Kids MinistryYayasan Pondok Taruna 500.000 64.002.900 Yayasan Pondok TarunaFakultas Ekonomi - Universitas Economic Faculty - Indonesia

Indonesia - 774.000.000 UniversityLSM Sirih Besar (Rumah Pintar) - 253.079.547 LSM Sirih Besar (Rumah Pintar)Yayasan Kelompok Kerja Yayasan Kelompok Kerja Visi

Visi Anak Bangsa - 195.509.880 Anak BangsaLSM Sirih Besar - Trafficking - 149.123.316 LSM Sirih Besar - TraffickingSMK Muhammadiyah Cileungsi - 78.300.000 SMK Muhammadiyah CileungsiI-Inspire Project (lomba karya I-Inspire Project (lomba karya

tulis) - 71.643.168 tulis)SDN 01 dan 02 Elementary School 01 and 02

Sawah Baru - 41.303.163 Sawah BaruPenetapan, pemantauan Assessment, monitoring

dan evaluasi 163.796.070 89.331.996 and evaluation

1.236.611.040 2.310.759.280Aktiva bersih terbebaskan Net assets released

dari pembatasan - 198.677.196 from restriction

Jumlah 1.236.611.040 2.509.436.476 Total


18/25



13




2009 2008

10. Pengeluaran (lanjutan) 10. Disbursements (continued)

a. Rincian pengeluaran berdasarkan program : a. Details of disbursements according to(lanjutan) programme : (continued)

Bantuan bencana alam Disaster aidsIT Learning Center 3.184.352.933 37.314.743 IT Learning CenterKantor Aceh 21.000.000 91.897.450 Aceh Office

Taman Edukasi Tsunami - 573.862.266 Taman Edukasi TsunamiSMAN 13 Kampung Jawa - 275.221.800 Senior High School 13 Kampung Jawa

SMA Adidharma Sayap Kanan - 224.164.326 Senior High School Adidharma Right WingYayasan KeprihatinanuntukAceh - 188.088.000 Yayasan Keprihatinan untuk AcehSMA Adidharma Sayap Kiri - 157.885.205 Senior High School Adidharma Left WingBintang Mobil Belajar - 124.433.900 Bintang Mobil BelajarPT Kandel - 98.000.000 PT KandelKorban bom hotel JW Marriot 176.688.315 - JW Marriot hotel bomb victimsPenetapan, pemantauan, Assessment, monitoring


3.880.030.884 2.142.478.826Aktiva bersih terbebaskan Net assets released

dari pembatasan 70.120.894 - from restriction

Jumlah 3.950.151.778 2.142.478.826 Total

Kesehatan HealthinessYayasanOborBerkatIndonesia - 97.500.000 Yayasan Obor Berkat IndonesiaPenetapan, pemantauan Assessment, monitoring

dan evaluasi - 3.101.900 and evaluation

- 100.601.900Aktiva bersih terbebaskan Net assets released


Jumlah 64.448.100 100.601.900 Total

Program Aspac Aspac programme

Asia Pacific Regional Asia Pacific RegionalConference - 709.091.255 Conference


Jumlah seluruhnya 5.420.426.089 5.480.418.857 Grand total

b. Rincian pengeluaran berdasarkan nama donatur : b. Details of disbursements according todonor :


United Way International United Way International

Bantuan bencana alam Disaster aidsKunjungan ke Banda Aceh, Visit Banda Aceh, monitoring

pemantauan dan evaluasi - 18.810.400 and evaluation


19/25



14




2009 2008

10.

Pengeluaran (lanjutan) 10. Disbursements (continued)

b. Rincian pengeluaran berdasarkan nama donatur : b. Details of disbursements according to(lanjutan) donor : (continued)

Program Aspac Aspac programmeAsia Pacific Regional Asia Pacific Regional

Conference 13.402.794 - Conference

Yayasan Mitra Mandiri Yayasan Mitra Mandiri

Kesehatan Healthiness

Fasilitas air bersih 39.896.000 - Clean water facilityProgram pendidikan Education programmeYayasanOborBerkatIndonesia 115.916.377 - Yayasan Obor Berkat Indonesia

Jumlah 169.215.171 18.810.400 Total


Citibank Foundation Citibank Foundation

Program pendidikan Education programmeTeater Koma 492.375.000 433.875.000 Teater Koma

Narrada Communications 66.010.000 92.964.300 Narrada CommunicationsPT Cahaya Prima Sentosa 42.350.300 - PT Cahaya Prima SentosaCitibank (refund) 30.000.000 - Citibank (refund)

Foyer Media Promo 29.920.000 - Foyer Media PromoHome design 22.000.000 - Home designAgent Penny 19.689.120 67.626.010 Agent Penny

FakultasEkonomi-Universitas Fakultas Ekonomi - IndonesiaIndonesia - 774.000.000 University

Yayasan Kelompok Kerja Yayasan Kelompok KerjaVisi Anak Bangsa - 195.509.880 Visi Anak Bangsa

Penetapan, pemantauan Assessment, monitoringdan evaluasi 103.668.116 79.014.996 and evaluation

Jumlah 806.012.536 1.642.990.186 Total

Exxon Mobile Indonesia Inc Exxon Mobile Indonesia Inc

Program pendidikan Education programmeYayasan Himmata 119.985.000 - Yayasan HimmataYayasan KKMBSD 105.455.000 - Yayasan KKMBSD

Yayasan Habitas Kemanusiaan Yayasan Habitas KemanusiaanIndonesia 56.188.650 - Indonesia

CV Bina Kreasi 53.900.000 - CV Bina Kreasi

Operasi Semut Kota Tua 20.025.000 - Operasi Semut Kota TuaYayasan Pondok Taruna 500.000 64.002.900 Yayasan Pondok TarunaSDN 01 dan 02 Elementary School 01 and 02

Sawah Baru - 41.303.163 Sawah BaruPenetapan, pemantauan Assessment, monitoring

dan evaluasi 33.444.220 107.000 and evaluation

389.497.870 105.413.063

Aktiva bersih terbebaskan Net assets releaseddari pembatasan - 120.467.958 from restriction

Jumlah 389.497.870 225.881.021 Total


20/25



15




2009 2008



PT Phillip Morris Indonesia PT Phillip Morris Indonesia

Program pendidikan Education programmeAktiva bersih terbebaskan Net assets released



PT Microsoft Indonesia PT Microsoft Indonesia

Program pendidikan Education programmeSMPN 3 Pondok Kacang 10.276.200 - SMPN 3 Pondok KacangStreet Kids Ministry 4.140.700 - Street Kids MinistryLSM Sirih Besar LSM Sirih Besar

- Trafficking - 149.123.316 - TraffickingI-Inspire Project (lomba I-Inspire Project (lomba

karya tulis) - 71.643.168 karya tulis)Penetapan, pemantauan Assessment, monitoring

dan evaluasi 2.945.827 - and evaluation

Jumlah 17.362.727 220.766.484 Total

United Way International United Way International

Program Asia Pacific Regional Asia Pacific Regional Conference

Conference - 709.091.255 programme


Samsung Corporation Samsung Corporation

Bantuan bencana alam Disaster aidsIT - Learning Center 3.184.352.933 37.314.743 IT - Learning CenterOperasional kantor Aceh 21.000.000 - Aceh office operationalSMA 13 Kampung Jawa - 275.221.800 Senior High School 13 Kampung JawaSMA Adidharma Sayap Kanan - 224.164.326 Senior High School Adidharma Right WingSMA Adidharma Sayap Kiri - 157.885.205 Senior High School Adidharma Left Wing

Penetapan, pemantauan Assessment, monitoringdan evaluasi 497.815.636 257.432.128 and evaluation

Jumlah 3.703.168.569 952.018.202 Total


21/25



16




2009 2008



PT BMW Indonesia PT BMW Indonesia

Bantuan bencana alam Disater aidsTaman Edukasi Tsunami - 573.862.266 Taman Edukasi TsunamiYayasan Keprihatinan untuk Yayasan Keprihatinan untuk

Aceh - 188.088.000 AcehPT Kandel - 98.000.000 PT Kandel

Bintang Mobil Belajar - 124.433.900 Bintang Mobil BelajarPenetapan, pemantauan Assessment, monitoring


- 1.098.563.174

Aktiva bersih terbebaskan Net assets releaseddari pembatasan 70.120.894 - from restriction

Jumlah 70.120.894 1.098.563.174 Total

LG Indonesia LG Indonesia

Kesehatan HealthinessYayasan Obor Berkat Yayasan Obor Berkat

Indonesia - 97.500.000 IndonesiaPenetapan, pemantauan Assessment, monitoring




Jumlah 61.572.600 100.601.900 Total

Rotary Jakarta Selatan Rotary Jakarta Selatan

Kesejahteraan sosial Social prosperityAktiva bersih terbebaskan Net assets released



Catterpillar Foundation Catterpillar Foundation

Program pendidikan Education programmeSMK Muhammadiyah SMK Muhammadiyah

Cileungsi - 78.300.000 CileungsiPenetapan, pemantauan Assessment, monitoring






22/25



17




2009 2008



South Asia Tsunami Fund South Asia Tsunami Fund

Bantuan bencana alam Disaster aidsKantor Aceh - 91.897.450 Aceh Office


PT Bank Central Asia Tbk PT Bank Central Asia Tbk

Program pendidikan Education programmeRumah pintar - 253.079.547 Smart housePenetapan, pemantauan Assessment, monitoring


Jumlah 23.737.907 260.268.447 Total

Marriot International dan Marriot International and

The Ritz-Carlton Hotel The Ritz-Carlton HotelCompany, L.L.C Company, L.L.C

Bantuan bencana alam Disaster aidsKorban bom hotel JW Marriot 176.688.315 - Hotel JW Marriot bomb victimsPenetapan, pemantauan Assessment, monitoring

dan evaluasi 174.000 - and evaluation



Jumlah seluruhnya 5.420.426.089 5.480.418.857 Grand total

11.

Beban operasi 11. Operating expenses

Beban pelaksanaan program Programme implementing expenses

Penetapan program 17.246.075 18.895.300 Assessment programmePelatihan dan lokakarya 139.977.520 1.900.000 Training and workshopJaringan 18.096.101 19.091.311 NetworkingPencarian dana 9.164.854 21.510.874 Fund raising

Jumlah 184.484.550 61.397.485 Total


23/25



18




2009 2008

11. Beban operasi (lanjutan) 11. Operating expenses (continued)

Beban umum dan administrasi General and administrative expenses

Gaji dan tunjangan 368.076.027 303.461.383 Salary and allowancesSewa kantor 29.772.600 12.179.700 Office rentalPenyisihan imbalan pasca kerja Provision for post-employment

karyawan 71.978.091 15.674.022 benefitsKeperluan kantor 64.213.335 101.904.250 Office suppliesTransportasi 11.602.557 13.753.150 Transportation

Penyusutan aktiva tetap 24.319.679 18.161.127 Depreciation of fixed assets

Beban konsultan 37.600.000 42.157.500 Consultant feeSelisih kurs (70.277.374) 279.191.843 Exchange rate differences

Beban bank 7.211.296 6.592.791 Bank chargesLain-lain 35.216.537 6.077.969 Others

579.712.748 799.153.735

Jumlah beban operasi 764.197.298 860.551.220 Total operating expenses

12.

Penerapan Pernyataan Standar Akuntansi

Keuangan (PSAK) Revisi

12. Application of Statements of FinancialAccounting Standard (SFAS) Revised

Pernyataan Standar berikut telah terbit namun

belum berlaku :

Berikut revisi yang efektif untuk laporan

keuangan untuk periode terhitung sejak atausetelah 1 Januari 2010 :

PSAK 26 (Revisi 2008), Biaya Pinjaman.

PSAK 50 (Revisi 2006), InstrumenKeuangan; Penyajian dan Pengungkapan.

PSAK 55 (Revisi 2006), InstrumenKeuangan; Pengakuan dan Pengukuran.

The following standard statements have been

published but not yet effective :

The following revisions are effective for financial

statements for the period commencing from on or

after 1 January 2010 :

SFAS No. 26 (Revised 2008), "BorrowingCost".

SFAS No. 50 (Revised 2006), "FinancialInstrument; Presentation and Disclosures".

SFAS No. 55 (Revised 2006), "FinancialInstrument; Recognition and Measurement".

Berikut revisi yang efektif untuk laporankeuangan untuk periode terhitung sejak atausetelah 1 Januari 2011 :

The following revisions are effective for financialstatements for the period commencing from on orafter 1 January 2011 :

PSAK 1 (Revisi 2009) Penyajian LaporanKeuangan.

PSAK 2 (Revisi 2009) Laporan Arus Kas.

PSAK 4 (Revisi 2009) Laporan KeuanganKonsolidasi dan Laporan KeuanganTersendiri.

PSAK 5 (Revisi 2009) Segmen Operasi.

PSAK 12 (Revisi 2009) Bagian Partisipasi

dalam Ventura.Bersama. PSAK 15 (Revisi 2009) Investasi pada

Entitas Asosiasi.

PSAK 1 (Revised 2009) Presentation ofFinancial Statements.

PSAK 2 (Revised 2009) Statement of CashFlows.

PSAK 4 (Revised 2009) Consolidated andSeparate Financial Statements.

PSAK 5 (Revised 2009) OperatingSegments.

PSAK 12 (Revised 2009) Interest in Joint

Ventures. PSAK 15 (Revised 2009) Investments in

Associates.


24/25



19



12. Penerapan Pernyataan Standar AkuntansiKeuangan (PSAK) Revisi

(lanjutan)

12. Application of Statements of Financial

Accounting Standard (SFAS) Revised(continued)

PSAK 19 (Revisi 2009) Aset Takberwujud.

PSAK 22 (Revisi 2009) Kombinasi Bisnis.

PSAK 23 (Revisi 2009) Pendapatan.

PSAK 19 (Revised 2009) Intangible

Assets.

PSAK 22 (Revised 2009) Business

Combination.

PSAK 23 (Revised 2009) Revenue.

PSAK 25 (Revisi 2009) KebijakanAkuntansi, Perubahan Estimasi Akuntansidan Kesalahan.

PSAK 48 (Revisi 2009) Penurunan NilaiAset.

PSAK 57 (Revisi 2009) Provisi, LiabititasKontinjensi dan Aset Kontinjensi.

PSAK 58 (Revisi 2009) Aset TidakLancar yang Dimiliki untuk dijual danOperasi yang dihentikan.

ISAK 7 (Revisi 2009) Konsolidasi EntitasBertujuan Khusus.

ISAK 9 Perubahan atas LiabilitasAktivitas Purnaoperasi, Restorasi danLiabilitas Serupa.

ISAK 10 Program Loyalitas Pelanggan. ISAK 11 Distribusi Aset Nonkas kepada

Pemilik. ISAK 12 Pengendalian Bersama Entitas :

Kontribusi Nonmoneter oleh Venturer.

ISAK 14 Aset Tak berwujud; Biaya SitusWeb.

PSAK 25 (Revised 2009) AccountingPolicies, Changes in Accounting Estimates

and Errors.

PSAK 48 (Revised 2009) Impairment ofAssets.

PSAK 57 (Revised 2009) Provisions,Contingent Liabilities and Contingent

Assets.

PSAK 58 (Revised 2009) Non-CurrentAssets Held for Sale and Discontinued

Operation.

ISAK 7 (Revised 2009) ConsolidationSpecial Purpose Entities.

ISAK 9 Changes in ExistingDecommissioning, Restoration and Similar

Liabilities.

ISAK 10 Customer Loyalty Programmes.

ISAK 11 Distribution of Non-Cash Assets

to Owners. ISAK 12 Jointly Controlled Entities :

Non-Monetary Contributions by Venturers.

ISAK 14 Intangible Assets; Web SiteCosts.

Lebih lanjut, IAPI telah menarik kembali

beberapa standar akuntansi, tanggal efektif yangmengikuti tanggal efektif pencadangan yangberhubungan dengan PSAK lain, sebab :

Moreover, IAPI has revoked several accounting

standards, the effective dates of which follow

the effective date of the provisions of the other

related PSAKs, as follows :

PPSAK No. 2 Pencabutan PSAK 41 :Akuntansi Waran dan PSAK 43 : AkuntansiAnjak Piutang.

PPSAK No. 3 Pencabutan PSAK 54 :Akuntansi Restrukturisasi Utang-PiutangBermasalah.

PPSAK No. 4 Pencabutan PSAK 31(Revisi 2000) Akuntansi Perbankan, PSAK42 : Akuntansi Perusahaan Efek, dan PSAK49 : Akuntansi Reksa Dana.

PPSAK No. 5 Pencabutan ISAK 06 :Interpresentasi atas Paragraf 12 dan 16

PSAK No. 55 (1999) tentang InstrumenDerivatif Melekat pada Kontrak DalamMata Uang Asing.

PPSAK No. 2 Revocation of PSAK 41 :Accounting for Warrants and PSAK 43 :

Accounting for Factoring.

PPSAK No. 3 Revocation of PSAK 54 :Accounting for the Restructuring of

Troubled Debt.

PPSAK No. 4 Revocation of PSAK 31(Revised 2000) : Accounting for Banking

Industry, PSAK 4 2: Accounting for

Securities Companies and PSAK 49:

Accounting for Mutual Funds.

PPSAK No. 5 Revocation of ISAK 06 :Interpretation of Paragraphs 12 and 16 of

PSAK 55 (1999) on Embedded Derivative

Instruments in Foreign Currency Contract.

Manajemen sedang mengevaluasi dampak daristandar-standar ini terhadap laporan keuangan.

The management are still evaluating the

possible effect of these standards on the

financial statements.


25/25





13.

Kejadian penting setelah tanggal neraca 13. Subsequent events after balance sheet date

a. Berdasarkan akta notaris Anne Djoenardi,SH., MBA. No. 80 tanggal 27 April 2010

mengenai pendirian Yayasan MitraMandiri Indonesia, dan telah memperolehpengesahan dari Menteri Hukum dan Hak

Asasi Manusia Republik Indonesiadengan Surat Keputusan No. AHU-3198.AH.01.04.Tahun 2010 tanggal 5Agustus 2010.

a. Based on notarial deed Anne Djoenardi,

SH., MBA. No. 80 dated 27 April 2010 on

the establishment of Yayasan Mitra Mandiri

Indonesia, and has obtained authorization

from the Minister of Law and Human Rights

of the Republic of Indonesia with the Decree

No. AHU-3198.AH.01.04.Tahun 2010 dated

5 August 2010.

b. Berdasarkan keputusan Dewan Pengurus

tanggal 16 Agustus 2010, diputuskan :

1) Yayasan Mitra Mandiri menggunakannama baru menjadi Yayasan Mitra

Mandiri Indonesia.2) Seluruh aset, operasional dan staf

dialihkan dari Yayasan Mitra Mandiri

kepada Yayasan Mitra MandiriIndonesia.

3) Selanjutnya tetap menggunakan kantor

yang sama.

b. Under the Board's decision dated 16 August

2010, decided :

1) The new name of Institution fromYayasan Mitra Mandiri to Yayasan Mitra

Mandiri Indonesia.

2) Therefore all assets, operations and

staffs are transferred from Yayasan

Mitra Mandiri to Yayasan Mitra Mandiri

Indonesia.

3) Continues with the same Board Terms of

Office.

Keputusan ini berlaku efektif sejak

tanggal ditandatangani.This decision is effective from the date

signed.

c. Sampai dengan tanggal laporan auditorindependen, tidak ada kejadian penting lainsetelah tanggal neraca yang mempengaruhilaporan keuangan untuk tahun yang

berakhir pada tanggal 31 Desember 2009.

c. Up to the date of independent auditorsreport, there is no other significant event

after balance sheet date which might a

significant effect to the financial statements

the year ended 31 December 2009.

laporan keuangan yayasan mitra mandiri 2009

Documents