yayasan pos keadilan peduli ummat (pkpu)/ pkpu … · kas dan setara kas awalperiode 31,302,607,893...

YAYASAN POS KEADILAN PEDULI UMMAT (PKPU)/

Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2013 dan 2012/





For The Year Ended 31 December 2013 and 2012

Laporan Keuangan/

The Financial Statemen of


PKPU FOUNDATION


Year Ended 31 December 2013 and 2012

Laporan Keuangan/



PKPU FOUNDATION



Laporan Keuangan/



PKPU FOUNDATION




PKPU FOUNDATION








LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITIONPer 31 Desember 2013 dan 2012 As Of 31 Desember 31, 2013 and 2012Dinyatakan Dalam Rupiah Expressed in Rupiah

Catatan2013 Notes 2012

ASET LANCAR CURRENT ASSETS

Kas dan Setara Kas 29,335,465,720 2g,4 31,302,607,893 Cash and Cash EquivalentsPiutang 3,191,208,733 2c,5 2,139,991,757 Accounts ReceivableUang Muka Kerja 3,441,194,958 6 3,428,826,541 Advance for ActivitiesBiaya Dibayar Di Muka 1,863,721,287 7 1,064,829,573 Prepaid ExpensePersediaan Donasi 78,388,850 8 - Supplies DonationJumlah Aset Lancar 37,909,979,548 37,936,255,764 Total Current Assets

ASET TIDAK LANCAR NON CURRENT ASSETS

Investasi 2,900,356,873 2e,9 2,836,521,273 InvestmentAset Tetap 4,027,770,043 2f, 10 4,327,625,370 Fixed AssetsAset Tetap Kelolaan 10,434,969,463 2f,11 9,704,934,290 Managed Fixed AssetsJumlah Aset Tidak Lancar 17,363,096,379 16,869,080,933 Total Non Current Assets

JUMLAH ASET 55,273,075,927 54,805,336,697 TOTAL ASSETS

DANA FUND

Saldo Dana Bersih Net Fund Balance

Saldo Dana Bersih Terikat Restricted Net Fund Balance

Dana Zakat 21,045,329,838 12a 19,043,024,583 Zakah FundDana Infaq Infaq Fund

Dana Kemanusiaan 388,404,972 12b 784,995,240 Humanity FundDana Kemitraan 2,062,049,097 12c 2,186,483,211 Partnership FundDana Proyek 4,214,333,926 12d 2,127,786,661 Project Fund

Dana Wakaf 2,754,074,083 12e 2,403,042,326 Wakaf FundDana Fasilitas Umum 1,016,087,316 12f 876,167,444 Public Facilities FundJumlah Saldo Dana Bersih Terikat 31,480,279,232 27,421,499,465 Total Restricted Net Fund Balance

Saldo Dana Bersih Tidak Terikat Unrestricted Net Fund Balance

Dana Infaq Umum 10,879,559,264 12g 12,782,078,124 General Infaq FundDana Pengelola 12,913,237,431 12h 14,601,759,108 Management FundJumlah Saldo Dana Bersih 23,792,796,695 27,383,837,232 Total Unrestricted Net Fund Balance

JUMLAH KEWAJIBAN DAN DANA 55,273,075,927 54,805,336,697 TOTAL LIABILITIES AND FUND

YAYASAN PKPUPKPU FOUNDATION

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

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LAPORAN PERUBAHAN DANA STATEMENT OF FUND CHANGESUntuk Tahun-Tahun Yang Berakhir 31 Desember 2013 dan 2012 For The Years Ended December 31, 2013 and 2012Dinyatakan Dalam Rupiah Expressed in Rupiah


DANA ZAKAT ZAKAT FUND

Penerimaan Receiving Resources

Penerimaan dana zakat 39,525,687,528 3a,12a,13a 35,721,419,688 Receiving Zakat FundBagi Hasil Penempatan Dana - Zakat 41,067,010 3a,12a,13a 16,743,638 Profit Sharing of Zakat Fund PlacementBagian Amil atas penerimaan dana zakat (4,940,710,941) 3a,12a (4,465,177,461) Amil Share for Receiving Zakat Fund

Jumlah penerimaan dana zakat 34,626,043,597 31,272,985,865 Total Receiving Zakat Fund

Penyaluran Expended Resources

Fakir Miskin 17,806,512,954 3a,12a,14a 13,504,233,460 Poor and IndigentRiqob 150,000 3a,12a,14a - RiqobGharim 59,800,000 3a,12a,14a 16,601,500 GharimMuallaf 6,248,300 3a,12a,14a 15,841,500 MuallafSabilillah 14,712,561,088 3a,12a,14a 9,945,334,273 SabilillahIbnu Sabil 38,466,000 3a,12a,14a 9,682,500 Ibnu Sabil

Jumlah penyaluran 32,623,738,342 23,491,693,233 Total Expended Resources

Surplus/Defisit 2,002,305,255 7,781,292,632 Surplus/Defisit

Transfer antar dana Inter - Funds Transfer

Transfer dari/kepada dana lain - - Transfer from/to other funds

2,002,305,255 7,781,292,632

Saldo Awal 19,043,024,583 11,261,731,951 Beginning Balance of Fund

Saldo Akhir 21,045,329,838 19,043,024,583 Ending Balance of Fund



2



DANA INFAQ/SHODAQOH INFAQ/SHODAQOH FUND

Penerimaan Receiving Resources

Infaq Terikat/Muqayyadah Restricted Infaq/Muqayyadah

Penerimaan Kemitraan 1,954,328,360 3b,12c,13c 1,639,912,500 Partnership FundPenerimaan Kemanusiaan 23,047,940,856 3b,12b,13b 18,881,178,556 Humanity FundPenerimaan Proyek 54,412,065,225 3b,12d,13d 42,535,169,507 Project FundHasil Pengelolaan 35,823,045 3b,13b 36,144,837 Management OutcomesBagian Amil Atas Penerimaan Dana Infaq Terikat/Muqayyadah (7,782,279,884) 3b,12b,12c,12d (6,528,383,610) Amil Share for Receiving Restricted Infaq Fund

71,667,877,602 56,564,021,790

Infaq Tidak Terikat/Mutlaqah Unrestricted Infaq/Mutlaqah

Penerimaan Infaq Umum 6,475,630,007 3b,12g,13g 6,123,955,992 General Infaq FundBagian Amil Atas Penerimaan Dana Tidak Terikat/Mutlaqah (1,942,689,002) 3b,12g (1,822,891,649) Amil Share for Receiving Unrestricted Infaq Fund

4,532,941,005 4,301,064,343

Jumlah Penerimaan Infaq/Shodaqoh 76,200,818,607 60,865,086,133 Total Incoming Infaq/Shodaqoh Funds


Infaq Terikat/Muqayyadah Restricted Infaq/MuqayyadahPenyaluran Kemitraan 1,883,329,638 3b,12c,14c 1,273,489,537 Partnership FundPenyaluran Kemanusiaan 20,863,983,641 3b,12b,14b 15,905,902,112 Humanity FundPenyaluran Proyek 47,355,041,440 3b,12d,14d 37,608,744,231 Project Fund

70,102,354,719 54,788,135,880

Infaq Tidak Terikat/Mutlaqah Unrestricted Infaq/Mutlaqah

Penyaluran Infaq Tidak Terikat 5,451,777,040 3b,12g,14g 3,129,979,955 General Infaq FundAlokasi Pemanfaatan Aset Kelolaan 983,682,826 3b,12g,14g 1,225,938,728 Allocation of Managed Asset

6,435,459,866 4,355,918,683

Jumlah Penyaluran Infaq 76,537,814,585 59,144,054,563 Total Expended Resources

Surplus/Defisit (336,995,978) 1,721,031,570 Surplus/Defisit


Transfer dari/kepada dana lain - - Transfer from/to other funds(336,995,978) 1,721,031,570

Dana Kelolaan Infaq - - Managed Fund InfaqSaldo Awal 17,881,343,237 16,160,311,667 Beginning Balance of FundSaldo Akhir 17,544,347,259 17,881,343,237 Ending Balance of Fund



3



DANA WAKAF WAKAF FUND

Penerimaan Receiving Fund

Penerimaan dana wakaf 718,647,950 12e,13e 827,736,917 Receiving Wakaf FundBagi Hasil Penempatan Dana Wakaf 122,384,807 12e,13e 77,086,667 Profit Sharing Wakaf Fund PlacementBagian Amil Atas Penerimaan Dana Wakaf - - Amil Share for Receiving Wakaf Fund

Jumlah penerimaan wakaf 841,032,757 904,823,584 Total Receiving Wakaf Fund


Penyaluran dana wakaf 490,001,000 12e,14e 658,500,200 Wakaf Expenditure

Jumlah penyaluran wakaf 490,001,000 658,500,200 Total Wakaf Expenditure

Surplus/Defisit 351,031,757 246,323,384 Surplus/Defisit

Transfer antar dana Inter Funds Transfer

Transfer dari/kepada dana lain - - Transfer from/to other funds351,031,757 246,323,384

Dana Kelolaan Wakaf - - Managed Fund WakafSaldo Awal 2,403,042,326 2,156,718,942 Beginning Balance of Fund




4



DANA FASUM & FASOS PUBLIC FACILITIES FUND


Penerimaan Dana Fasilitas umum 121,331,872 3c,12f,13f 165,810,523 Receiving Public Facilities FundPenerimaan Bunga Bank Konvensional 129,319,000 3c,12f,13f 215,394,866 Receiving of Bank Interest

Jumlah Penerimaan Dana Fasum & Fasos 250,650,872 381,205,389 Total Receiving Public Facilities Fund


Penyaluran dana fasilitas umum 110,731,000 3c,12f,14f 423,993,300 Public Facilities Expenditure

Jumlah Penyaluran 110,731,000 423,993,300 Total Expenditure Program

Surplus/Defisit 139,919,872 (42,787,911) Surplus/Defisit

Transfer antar dana Inter Funds

Transfer dari/kepada dana lain - - Transfer from/to other funds139,919,872 (42,787,911)

Saldo Awal 876,167,444 918,955,355 Beginning Balance of FundSaldo Akhir 1,016,087,316 876,167,444 Ending Balance of Fund



5



DANA PENGELOLA MANAGEMENT FUND


Penerimaan Usaha Receiving Resources Fund from

Penerimaan dari Zakat 4,940,710,941 13a 4,465,177,461 ZakatPenerimaan Pengelola dari Infaq Terikat 7,782,279,884 13b,c,d 6,528,383,610 Restricted InfaqPenerimaan Pengelola dari Infaq Tidak Terikat 1,942,689,002 13g 1,822,891,649 Unrestricted InfaqPenerimaan Pengelola dari Wakaf - - Wakaf

Jumlah penerimaan usaha 14,665,679,827 12,816,452,721 Subtotal Receiving Fund

Penerimaan diluar Usaha Receiving Resources Fund from

Penerimaan Bagi Hasil 107,650,630 12h,13h 64,443,531 Profit SharingPenerimaan Hasil Kelolaan 94,865,300 12h,13h 80,591,200 Management FeePendapatan lain-lain 1,344,125,588 12h,13h 1,335,412,526 Others

Jumlah penerimaan diluar usaha 1,546,641,518 1,480,447,257 Subtotal Receiving Fund

Jumlah penerimaan 16,212,321,345 14,296,899,978 Total Receiving Fund


Biaya Pegawai 8,435,290,639 12h,14h 6,116,071,569 Personnel ExpenditureBiaya Umum dan Administrasi 8,234,511,514 12h,14h 5,280,545,647 General and Administration ExpenditureBiaya Penyusutan Aset tetap 1,231,040,869 12h,14h 932,598,088 Fix Assets Depreciation Expenses

Jumlah penyaluran 17,900,843,022 12,329,215,304 Total Expenditure

Surplus (Defisit) (1,688,521,677) 1,967,684,674 Surplus/Defisit


Transfer dari/kepada dana lain - - Transfer from/to other funds(1,688,521,677) 1,967,684,674

Aset Kelolaan Pengelola - - Management's Managed AssetsSaldo Awal 14,601,759,108 12,634,074,434 Beginning Balance of Fund




6

YAYASAN PKPU

PKPU FOUNDATION

LAPORAN ASET KELOLAAN / STATEMENTS OF MANAGED ASSETSPer 31 Desember 2013 dan 2012 / As Of 31 Desember 31, 2013 and 2012

Dinyatakan Dalam Rupiah / Expressed in Rupiah

2013 2013

Keterangan

Saldo Awal/

Beginning Balance

Penambahan/

Addition

Pengurangan/

Deducted

Penyisihan/

Allowance

Akumulasi

Penyusutan/

Accumulated Allowance

Saldo Akhir/

Ending Balance Details

Aset Lancar Kelolaan Managed Current Assets

Wakaf Wakaf

Investasi/Invesment 920,631,853 - 93,670,400 - - 826,961,453 Invesment

Sub Total 920,631,853 - 93,670,400 - - 826,961,453 Sub Total

Aset Tidak Lancar

Kelolaan Managed Fix Assets

Infak/Shodaqoh Infak/Shodaqoh

Tanah 2,564,894,000 - - - - 2,564,894,000 LandsBangunan 9,301,510,975 1,055,000,000 - - 3,790,627,242 6,565,883,733 BuildingsKendaraan 6,283,435,735 541,535,000 - - 5,904,027,489 920,943,246 Motor VehiclesPeralatan 1,040,621,000 117,183,000 - - 897,180,516 260,623,484 EquipmentSub Total 19,190,461,710 1,713,718,000 - - 10,591,835,247 10,312,344,463 Sub Total

Wakaf Wakaf

Tanah 122,625,000 - - - - 122,625,000 Lands

Total 20,233,718,563 1,713,718,000 93,670,400 - 10,591,835,247 11,261,930,916 Total

2012 2012

Keterangan

Saldo Awal/

Beginning Balance

Penambahan/

Addition

Pengurangan/

Deducted

Penyisihan/

Allowance

Akumulasi

Penyusutan/

Accumulated Allowance

Saldo Akhir/

Ending Balance Details

Aset Lancar Kelolaan Managed Current Assets

Wakaf Wakaf

Investasi 1,047,565,186 - 126,933,333 - - 920,631,853 Invesment

Sub Total 1,047,565,186 - 126,933,333 - - 920,631,853 Sub Total

Aset Tidak Lancar

Kelolaan Managed Fix Assets

Infak/Shodaqoh Infak/Shodaqoh

Tanah 2,540,594,000 24,300,000 - - - 2,564,894,000 LandsBangunan 9,301,510,975 - - - 3,275,635,026 6,025,875,949 BuildingsKendaraan 6,027,935,735 255,500,000 - - 5,515,946,834 767,488,901 Motor VehiclesPeralatan 961,118,000 79,503,000 - - 816,570,560 224,050,440 Equipment

Sub Total 18,831,158,710 359,303,000 - - 9,608,152,420 9,582,309,290 Sub Total

Wakaf WakafTanah - 122,625,000 - - - 122,625,000 Lands

Total 19,878,723,896 481,928,000 126,933,333 - 9,608,152,420 10,625,566,143 Total


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LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS

Untuk Tahun-Tahun Yang Berakhir 31 Desember 2013 dan 2012 For The Years Ended December 31, 2013 and 2012

Dinyatakan Dalam Rupiah Expressed in Rupiah

Catatan

2013 Notes 2012

ARUS KAS AKTIVITAS OPERASI CASH FLOWS OPERATING ACTIVITIES

- Penerimaan Dana Terikat 119,925,050,254 13a,b,c,d

,e,f

99,852,972,698 Receipts From Restricted Fund

- Penerimaan Dana Tidak Terikat 8,022,271,525 13g,h,i 7,604,403,250 Receipts From Unrestricted Fund- Penerimaan Pengembalian Piutang Karyawan 1,539,797,825 5 1,141,147,400 Receipt From Employees Receivable- Penerimaan Pengembalian Piutang Karyawan 4,133,647,545 5 4,657,665,505 Receipt From Third Parties Receivable

- Penyaluran Untuk Program (110,583,077,368)

14a,b,c,d

,e,f (84,599,983,729) Payments For Program

- Penyaluran Operasional (17,384,023,466) 14h (11,927,046,346) Payments For Operating Expenses

- Penyaluran Piutang Kepada Karyawan (1,678,946,450) 5 (1,230,198,900) Payments For Employees Receivable

- Penyaluran Piutang Kepada Pihak Ketiga (5,045,715,896) 5 (4,919,364,404) Payments For Third Parties Receivable

Arus Kas Bersih diperoleh dari Aktivitas Operasi (1,070,996,031) 10,579,595,474 Net Cash Flows Provided from Operating Activities

ARUS KAS AKTIVITAS INVESTASI CASH FLOWS INVESTING ACTIVITIES

- Pembelian Aset Tetap (937,185,542) 10 (692,100,593) Acquisition of Fixed Assets

- Penjualan Aset Tetap 104,875,000 10 734,809,500 Resale of Fixed Assets

- Penanaman Investasi (1,188,808,700) 9 (1,467,173,147) Placement of Investment

- Penjualan Investasi 1,124,973,100 9 962,489,333 Disposal of Investment

Arus Kas Bersih Digunakan Untuk Aktivitas Investasi (896,146,142) (461,974,907) Net Cash Flows Used in Investing Activities

ARUS KAS AKTIVITAS PENDANAAN CASH FLOWS FINANCING ACTIVITIES

Arus Kas Bersih Digunakan Untuk Aktivitas Pendanaan - - Net Cash Flows Financing Activities

Kenaikan Bersih Kas dan Setara Kas (1,967,142,173) 10,117,620,567 Net Increase in Cash and Cash Equivalents

Kas dan Setara Kas Awal Periode 31,302,607,893 21,184,987,325 Cash and Cash Equivalents at The Beginning of The YearKas dan Setara Kas Akhir Periode 29,335,465,720 31,302,607,893 Cash and Cash Equivalents at The End of The Year

YAYASAN PKPU

PKPU FOUNDATION

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

The accompanying notes form an integral part of these financial statements

8

Telah diaudit oleh

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

dengan opini

"Wajar dalam semua hal yang material"

TTD

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

Jakarta, 5 September 2014

TTD

Agung Notowiguno Presiden Direktur

TTD

Eddy Nursantio Direktur Keuangan

yayasan pos keadilan peduli ummat (pkpu)/ pkpu … · kas dan setara kas awalperiode 31,302,607,893...

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