HUMANIORA Audit Report Tahun 2014

YAYASAN HUMANIORA
YAYASAN AKSI CEPAT TANGGAP

Laporan Keuangan
Untuk tahun yang berakhir pada 31 Desember 2014
Financial Statements
For the year ended December 31, 2014
MUSHASHI PERDANA MULIA
Oce 8 Building, 6th Floor

Jl. TB Simatupang 51
Jakarta 12530 Indonesia
Telp: +62 21 877 73111
Fax: +62 877 6333, www.mpm.co.id
MPM-2014.2583
YAYASAN HUMANIORA
Humaniora (YH) sebagaimana
YH
KEP-724i/KM.1/2009
Humaniora
YH
YH
Humaniora
pada
KAP MUSHASHI PERDANA MULIA
Ihsan Perdana, CPA

Nomor Registrasi Akuntan Publik / License of Public Accountant AP0460
KEP-724i/KM.1/2009
Humaniora
YH
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

Laporan Arus Kas
Catatan Atas Laporan Keuangan
7
8-9
10 - 23
Statements of Changes in Assets under

Mangement
Statements of Cash Flows
Notes to Financial Statements
YAYASAN HUMANIORA
LAPORAN POSISI KEUANGAN
Per 31 Desember 2014
STATEMENTS OF FINANCIAL POSITION

As of December 31, 2014
(Dinyatakan dalam Rupiah)
(Expressed in Rupiah)
2014
Catatan /
2013
Notes
ASET
ASSETS
Aset Lancar
Kas dan setara kas
Piutang lain-lain
Uang muka
Jumlah Aset Lancar
Current Assets
15,233,205,378
1,843,838,086
702,738,800
17,779,782,264
3
4
5
3,112,094,793
2,082,947,476
500,543,774
5,695,586,043
Aset Tidak Lancar

Aset tetap
setelah dikurangi akumulasi
penyusutan 2014 dan 2013
sebesar Rp2.506.038.199 dan
Rp2.127.752.768.
Aset kelolaan
setelah dikurangi akumulasi
penyusutan 2014 dan 2013
sebesar Rp488.382.600 dan
Rp344.755.531.
Jumlah Aset Tidak Lancar
JUMLAH ASET
Cash and cash equivalents

Other receivables
Advance payment
Total Current Assets
Noncurrent Assets
5,047,847,366
2,452,491,666
7
218,763,365
5,266,610,731
275,828,934
2,728,320,600
23,046,392,995
8,423,906,643
Lihat catatan atas laporan keuangan merupakan bagian yang tidak

terpisahkan dari laporan keuangan ini
Fixed assets
net off accumulated
depreciation 2014 and 2013 as
Rp2,506,038,199 and
Rp2,127,752,768.
Asset under management
net off accumulated
depreciation 2014 and 2013 as
Rp488,382,600 and
Rp344,755,531.
Total Non-current Assets
TOTAL ASSETS
See the accompanying notes form an integral part of these financial

statements
YAYASAN HUMANIORA

Catatan /
2014
2013
Notes
LIABILITAS DAN SALDO DANA
LIABILITIES AND FUNDS BALANCE
LIABILITAS
LIABILITIES
Liabilitas Jangka Pendek

Hutang lain-lain
197,482,161
61,815,822
Bagian lancar dari liabilitas jangka

panjang:
Hutang sewa pembiayaan
Jumlah Liabilitas Jangka Pendek
259,297,983
Liabilitas Jangka Panjang
Short-term Liabilities
Other payable
Current portions of long-term
liabilities:
Finance lease payables
Total Short-term Liabilities
Long-term Liabilities
Long-term liabilities - net off
current portions:
Liabilitas jangka panjang setelah

dikurangi bagian lancar:
Hutang sewa pembiayaan
Jumlah Liabilitas Jangka Panjang

Jumlah Liabilitas
SALDO DANA
40,852,444
40,852,444
300,150,427
10
Finance lease payables

Total Long-term Liabilities
Total Liabilities
FUNDS BALANCE
Dana Kemanusiaan
Dana Zakat
Dana Pengelolaan
Dana Jasa Giro
20,622,369,667
495,864,069
1,818,099,695
110,059,564
7,686,229,937
301,990,595
76,615,338
58,920,346
Humanity Fund
Zakah Fund
Management Fund
Interest Income Fund
Jumlah Saldo Dana
23,046,392,995
8,123,756,216
Total Funds Balance
23,046,392,995
8,423,906,643
TOTAL LIABILITIES AND FUNDS

BALANCE
JUMLAH LIABILITAS DAN SALDO

DANA

See the accompanying notes form an integral part of these

financial statements
YAYASAN HUMANIORA

2014
Catatan /
2013
Notes
See the accompanying notes form an integral part of these

financial statements
YAYASAN HUMANIORA
LAPORAN PERUBAHAN DANA
STATEMENTS OF CHANGES IN FUNDS

2014
Catatan/
Notes
2013
DANA KEMANUSIAAN
PENERIMAAN
Penerimaan dana kemanusiaan
tidak terikat
Penerimaan dana kemanusiaan
terikat
Corporate social responsibility
Dana sosial institusi/komunitas
Hibah non kas
Qurban & aqiqah
Penerimaan lainnya
Jumlah Penerimaan
HUMANITY FUND
2,246,611,569
44,871,940,427
16,856,885,348
187,304,737
13,667,763,729
9,827,913,559
17,696,013
87,676,115,382
1,166,559,964
14,223,351,155
18,446,986,905
53,602,112
2,160,121,249
5,876,553,384
16,804,969
41,943,979,738
Fund received from restricted humanity

Corporate social responsibility
Institution social fund/community
Non cash grant
Qurban & aqiqah
Other receipt
Total Receipt
13
PENYALURAN
Penggunaan Dana untuk program:
Bantuan darurat bencana
Bantuan recovery bencana
Pengembangan Komunitas
Bantuan kemanusiaan Global
Edukasi dan mitigasi bencana
di Indonesia
Edukasi dan pemberdayaan
Masyarakat Relawan Indonesia
Qurban & aqiqah
Wakaf
Penggunaan dana kemanusiaan
lainnya
10
RECEIPT
Fund received from non
restricted humanity
DISBURSEMENTS
18,726,936,405
398,087,000
15,654,477,598
12,326,445,372
4,312,274,051
268,961,654
16,173,134,532
3,874,493,548
20,200,150
4,741,050
591,363,477
9,224,795,197
164,325,120
233,274,014
5,882,902,636
-
40,482,894
269,058
Fund disbursements for programs:

Disbursement of emergency fund
Disbursement of recovery fund
Community development
International humanity response
Disaster management Institute
of Indonesia
Education and development of
Indonesian Voluntary Society
Qurban & aqiqah
Wakaf
Other disbursment of
humanity funds
Depreciation expenses of assets under
management
Management fund portion of
humanity fund receipt
Beban Penyusutan aset kelolaan

Bagian dana pengelolaan atas
penerimaan dana kemanusiaan
143,627,069
116,149,621
17,449,235,370
10,347,030,070
Jumlah Penyaluran
74,739,975,652
41,213,230,234
Total Disbursements
Surplus
Saldo Awal
Saldo Akhir
12,936,139,730
7,686,229,937
20,622,369,667
730,749,504
6,955,480,433
7,686,229,937
Surplus
Beginning Balance
Ending Balance

terpisahkan dari laporan keuangan secara keseluruhan

statements
YAYASAN HUMANIORA

2014
Catatan/
Notes
2013
DANA ZAKAT
ZAKAH FUNDS
PENERIMAAN
12
RECEIPT
Penerimaan zakat
Penerimaan lainnya
3,412,266,873
-
888,762,754
12,162,225
Receipt from zakah

Other receipt
Jumlah Penerimaan
3,412,266,873
900,924,979
Total Receipt
PENYALURAN
Fakir miskin
Fisabilillah
Gharimin
Musafir
Amil
Bagian amil atas penerimaan
dana zakat
Jumlah Penyaluran
Surplus
Saldo Awal
Saldo Akhir
15
943,191,178
1,826,639,667
1,000,000
7,463,100
15,635,220
987,124,167
325,231,023
10,000,000
750,000
-
424,464,234
3,218,393,399
109,532,958
1,432,638,148
193,873,474
301,990,595
495,864,069

(531,713,169)
833,703,764
301,990,595
DISBURSEMENTS
Poor people
Fisabilillah
Gharimin
Traveller
Amil
Amil portion on receipt from
zakah fund
Total Disbursements
Surplus
Beginning Balance
Ending Balance

statements
YAYASAN HUMANIORA

2014
Catatan/
Notes
2013
DANA PENGELOLAAN
MANAGEMENT FUNDS
PENERIMAAN
13
RECEIPT
Bagian pengelolaan dari dana zakat

Bagian pengelolaan dari dana
kemanusiaan
Penerimaan lain-lain
424,464,234
109,532,958
17,449,235,370
396,885,099
10,347,030,070
287,722,530
Management portion from zakah fund

Management portion from
humanity fund
Other receipt
Jumlah Penerimaan
18,270,584,703
10,744,285,558
Total Receipt
PENGGUNAAN
Beban personalia dan keuangan
Beban umum dan administrasi
Beban partnership
dan komunikasi
Jumlah Penggunaan
Surplus (defisit)
Saldo Awal
Saldo Akhir
10,788,639,358
4,667,299,634
16
8,328,778,267
2,190,738,794
1,073,161,354
16,529,100,346
183,747,704
10,703,264,765
DISBURSEMENTS
Employee and finance expenses
General and administrative expenses
Partnership and
communication expenses
Total Disbursements
1,741,484,357
76,615,338
1,818,099,695
41,020,793
35,594,545
76,615,338
Deficit
Beginning Balance
Ending Balance


statements
YAYASAN HUMANIORA

2014
Catatan/
Notes
2013
DANA NON HALAL
NON HALAL FUND
PENERIMAAN
Penerimaan dana non halal via kas
25,188,530
7,592,911
Penerimaan dana non halal via Bank

Jumlah Penerimaan
36,950,688
62,139,218
16,735,806
24,328,717
RECEIPT
Fund receipt on non halal fund
to cash
Fund receipt on non halal fund
to Bank
Total Receipt
11,000,000
11,000,000
11,000,000
11,000,000
DISBURSEMENTS
Public facilities aid
Total Disbursements
51,139,218
58,920,346
13,328,717
45,591,629
110,059,564
58,920,346
Surplus
Beginning Balance
Ending Balance
8,123,756,216
TOTAL BALANCE OF HUMANITY

FUNDS, ZAKAH FUNDS,
MANAGEMENT FUNDS, AND
INTEREST INCOME FUNDS
PENGGUNAAN
Bantuan fasilitas umum
Jumlah Penggunaan
Surplus
Saldo Awal
Saldo Akhir
JUMLAH SALDO DANA
KEMANUSIAAN, DANA ZAKAT,
DANA PENGELOLA DAN
DANA JASA GIRO
23,046,392,995


statements
YAYASAN HUMANIORA
LAPORAN PERUBAHAN ASET KELOLAAN
STATEMENT OF CHANGES IN MANAGEMENT ASSETS

Saldo Awal
Biaya
Perolehan/
Beginning
Balance of Cost
Penambahan/
Additions
Akumulasi
Penyusutan/
Accumulated
Depreciation
Pengurangan/
Disposals
Saldo Akhir
(Nilai Tercatat)/
Ending Balance
(Carrying
Value)
31 Desember 2014
Dana Kemanusiaan
Kendaraan
Inventaris kantor
Jumlah
December 31, 2014
236,200,000
384,384,465
620,584,465
86,561,500
232,700,000
255,682,600
3,500,000
215,263,365
Humanity Funds
Vehicles
Office equipment
86,561,500
488,382,600
218,763,365
Total
31 Desember 2013
Dana Kemanusiaan
Kendaraan
Inventaris kantor
Jumlah
December 31, 2013
257,400,000
129,739,800
254,644,665
21,200,000
-
196,220,000
148,535,531
39,980,000
235,848,934
Humanity Funds
Vehicles
Office equipment
387,139,800
254,644,665
21,200,000
344,755,531
275,828,934
Total


statements
YAYASAN HUMANIORA
LAPORAN ARUS KAS
STATEMENT OF CASH FLOWS

2014
2013
Arus kas dari aktivitas operasi

Penerimaan kemanusiaan tidak terikat
Penerimaan kemanusiaan terikat
Penerimaan CSR
Penerimaan dana sosial institusi/ komunitas
Penerimaan dana qurban & aqiqah
Penerimaan hibah non kas
Penerimaan lainnya
Penerimaan zakat
Penerimaan infak non halal
Penerimaan lainnya pengelolaan
Penggunaan dana bantuan darurat bencana
Penggunaan dana recovery
Penggunaan dana pemberdayaan dan
pengembangan komunitas
Penggunaan bantuan kemanusiaan global
Penggunaan dana untuk
edukasi dan mitigasi bencana
Penggunaan dana edukasi dan
pemberdayaan relawan
Penggunaan dana qurban dan aqiqah
Penggunaan dana wakaf
Penggunaan dana kemanusiaan lain
Penggunaan dana zakat
Penggunaan untuk personalia dan
keuangan
Penggunaan administrasi dan umum
Penggunaan biaya partnership dan
komunikasi
Penggunaan bantuan fasilitas umum
Penerimaan (pemberian) piutang
Penerimaan (pemberian) uang muka
Arus kas bersih yang diperoleh dari
aktivitas operasi
Lihat catatan atas laporan keuangan merupakan

bagian yang tidak terpisahkan dari laporan
keuangan ini
Cash flows from operating activities:

2,246,611,569
44,871,940,427
16,856,885,348
1,166,559,963
14,223,351,154
18,446,986,905
187,304,737
9,827,913,559
13,667,763,729
17,696,013
3,412,266,873
62,139,218
396,885,099
(18,726,936,405)
(398,087,000)
53,602,112
5,876,553,384
2,160,121,249
16,804,968
900,924,979
24,328,717
287,722,530
(4,312,274,051)
(268,961,654)
(15,654,477,598)
(12,326,445,372)
(16,173,134,531)
(3,874,493,548)
(20,200,150)
(4,741,050)
(591,363,477)
(9,224,795,197)
(164,325,120)
(40,482,894)
(2,793,929,165)
(233,274,014)
(5,882,902,635)
(269,058)
(1,323,105,190)
(10,788,639,358)
(3,873,285,093)
(8,328,778,267)
(1,533,474,898)
(1,073,161,354)
(11,000,000)
200,176,214
(163,261,850)
(183,747,704)
(11,000,000)
(767,646,108)
42,762,604
15,897,192,753
301,915,857
Fund received from non restricted humanity

Fund received from restricted humanity
Fund received from CSR
Fund received from social institution/
community
Fund received from qurban & aqiqah
Fund received from non-cash grant
Other receipt
Fund received from zakah
Non-halal infaq receipt
Fund received from others
Emergency fund disbursement
Recovery fund disbursement
Community development
fund disbursement
International humanity response
Disaster Management Institute of
Indonesia fund disbursment
Disbursement for education of
Masyarakat Relawan Indonesia (MRI)
Qurban and aqiqah fund disbursement
Wakaf fund disbursement
Other humanity fund disbursement
Zakah fund disbursement
Human resources and finance fund
disbursement
General and administrative disbursement
Partnership & communication
fund disbursement
Public facilities aid disbursement
Collection (providing) of receivable
Collection (providing) of advances
Net cash flows provided by operating
activities
See the accompanying notes form an integral part of

these financial statements
YAYASAN HUMANIORA
LAPORAN ARUS KAS
STATEMENT OF CASH FLOWS

2014
Arus kas dari aktivitas investasi
Pembelian aset tetap
Pembelian aset kelolaan
Hasil penjualan aset kelolaan
Arus kas bersih yang digunakan untuk
aktivitas investasi
2013
(3,389,370,241)
(86,561,500)
-
(802,451,900)
(254,644,665)
6,000,000
Cash Flows from Investing Activities

Acquisition of fixed assets
Acquisition of assets under management
Gain from sale of assets under management
(3,475,931,741)
(1,051,096,565)
Net cash flow used in investing activities
Arus dari aktivitas pendanaan

Penerimaan hutang pihak ketiga
Pembayaran hutang pihak ketiga
Pembayaran hutang sewa pembiayaan
(197,482,161)
(102,668,266)
197,482,161
(171,458,758)
Cash Flows from Financing Activities

Proceed from third parties payables
Payment of third parties payables
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
Kas dan Setara Kas Pada Awal Tahun
3,112,094,793
3,835,252,098
Kas dan Setara Kas pada Akhir Tahun
15,233,205,378
3,112,094,793
Lihat catatan atas laporan keuangan merupakan

bagian yang tidak terpisahkan dari laporan
keuangan ini
(723,157,305)
Net increase (decrease) in cash and cash

equivalents
Cash and cash equivalents at beginning of
the year
Cash and cash equivalents at the end of the
year
See the accompanying notes form an integral part of

these financial statements

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YAYASAN HUMANIORA

YAYASAN AKSI CEPAT TANGGAP

MUSHASHI PERDANA MULIA

Oce 8 Building, 6th Floor

Humaniora (YH) sebagaimana

KAP MUSHASHI PERDANA MULIA

Ihsan Perdana, CPA

Laporan Auditor Independen

Independent Auditor's Report

Laporan Posisi Keuangan

Statements of Financial Positions

Laporan Perubahan Dana

Statements of Changes in Fund

Laporan Perubahan Aset Kelolaan

Statements of Changes in Assets under

STATEMENTS OF FINANCIAL POSITION

(Dinyatakan dalam Rupiah)

Aset Tidak Lancar

Cash and cash equivalents

Lihat catatan atas laporan keuangan merupakan bagian yang tidak

See the accompanying notes form an integral part of these financial

STATEMENTS OF FINANCIAL POSITION

(Dinyatakan dalam Rupiah)

LIABILITIES AND FUNDS BALANCE

Liabilitas Jangka Pendek

Bagian lancar dari liabilitas jangka

Liabilitas Jangka Panjang

Liabilitas jangka panjang setelah

Jumlah Liabilitas Jangka Panjang

Finance lease payables

Jumlah Saldo Dana

Total Funds Balance

TOTAL LIABILITIES AND FUNDS

JUMLAH LIABILITAS DAN SALDO

Lihat catatan atas laporan keuangan merupakan bagian yang tidak

See the accompanying notes form an integral part of these

STATEMENTS OF FINANCIAL POSITION

(Dinyatakan dalam Rupiah)

See the accompanying notes form an integral part of these

STATEMENTS OF CHANGES IN FUNDS

(Dinyatakan dalam Rupiah)

Fund received from restricted humanity

Fund disbursements for programs:

Beban Penyusutan aset kelolaan

Lihat catatan atas laporan keuangan merupakan bagian yang tidak

See the accompanying notes form an integral part of these financial

STATEMENTS OF CHANGES IN FUNDS

(Dinyatakan dalam Rupiah)

Receipt from zakah

Lihat catatan atas laporan keuangan merupakan bagian yang tidak

See the accompanying notes form an integral part of these financial

STATEMENTS OF CHANGES IN FUNDS

(Dinyatakan dalam Rupiah)

Bagian pengelolaan dari dana zakat

Management portion from zakah fund

Lihat catatan atas laporan keuangan merupakan bagian yang tidak

See the accompanying notes form an integral part of these financial

STATEMENTS OF CHANGES IN FUNDS

(Dinyatakan dalam Rupiah)

DANA NON HALAL

NON HALAL FUND

Penerimaan dana non halal via Bank

TOTAL BALANCE OF HUMANITY

Lihat catatan atas laporan keuangan merupakan bagian yang tidak