Beruflich Dokumente
Kultur Dokumente
Kas
7,185,476
Other Income
(Koreksi selisih kas menurut buku dengan uang tunai)
2
7,185,476
163,179,476
Advance
(koreksi penerimaan dimuka mungurangi prepaid)
3.
Staff (PIN)
Accred Expense
163,179,476
9,292,200
16,851,393
Medical Claim
Local Comunicatin
Other Adm Expense
Travel Expense
(koreksi penyesuaian saldo per 31 Des 2014 )
4
A/R Service
A/P CDIA
A/P TIFA
A/P PGSP - UNDP
Advance
1,541,280
3,670,122
6,000,000
14,932,191
2,882,322,000
76,494,912
109,984,895
198,412,500
275,773,193
Grants - unrest
Program Service _ Rest
2,882,322,000
660,665,500
131,450,000
Prepaid Others
(reklas um pajak masa dicatat di prepaid others)
6
131,450,000
2,362,008
Professional Fee
2,362,008
356,446,384
Consultan Service
356,446,384
Grants Unrest
Program Service - Rest
268,400,000
268,400,000
Advance
536,800,000
(koreksi penerimaan AP Prisma yang belum selesai diakui sebagai pendapatan 2014)
(koreksi penerimaan AP Prisma yang belum selesai diakui sebagai pendapatan 2014)
Grants Unrest
960,774,000
Program Service - Rest
960,774,000
10
640,516,000
Grants Unrest
640,516,000
11
2,500,000
1,460,750
84,000
28,455
726,000
Vat In
4,799,205
12
Local Comunication
721,566
Prepaid Orthets
721,566
(penyesuaian saldo prepaid internet per 31 Des 2014 yang dibebankan pada biaya
kominikasi 2014)
Prepaid Other (masa sewa Okt 2013 s/d Okt 2015)
pembebanan per bulan
Prepaid Other 31 Des 2014
per book
Ansguran Pajak
Web Hosting
Prepaid des 2014
Koreksi ke Biaya
13
291,663
2,916,630
135,088,196
131,450,000
3,638,196
2,916,630
721,566
Office Rent
36,715,793
Prepaid Office Rent
36,715,793
(penyesuaian saldo prepaid Rent per 31 Des 2014 yang dibebankan pada biaya
Sewa 2014)
Prepaid Rental ( masa sewa okt 2013 s/d oOkt 2015 )
Sewa per bulan
Prepaid Rental 31 Des 2014
Virtual Office (masa sewa April 2014 s/d April 2015)
Sewa perbulan
Prepaid Rental 31 Des 2014
6,658,333
66,583,330
500,000
1,500,000
68,083,330
14
1,374,819
1,374,819
(koreksi terlalu besar hutang PPh 21 per 31 Des 2014 - sesuai E SPT)
15
Insurance
6,257,047
Prepaid Insurance
6,257,047
(penyesuaian saldo prepaid Insurance per 31 Des 2014 yang dibebankan pada biaya
Sewa 2014)
Prepaid Insurance
Manuilfe masa 20 Sept 2014 s/d 19 Sept 2015 Rp. 11.697.500 ,-
974,792
7,798,333
Polis Asuransi mobil Maret 2014 s/d Maret 2015 Rp. 5.439.200 ,-
16
17
18
138,580,056
138,580,056
7,793,506
VAT Out
7,876,700
453,267
1,359,800
9,158,133
7,793,506
7,876,700
A/P CDIA - A/P TIFA- A/P PGSP,Advance (proy Dada 2012) merupakan sisa lebih dari proyek ybs. Yang diakui
menjadi pendapatan berdasarkan PER-44/PJ/2009 tanggal 24 Juli 2009
VAT IN
Perincian
4,799,205
1,078,500
382,250
84,000
600,000
126,000
2,500,000
28,455
4,799,205
-
Undang undang nomor 18 tahun 2000 Pasal 9 ayat 8 " Pajak Masukan tidak dapat
dikreditkan ayat c poin b dab c :
b.
perolehan Barang kena pajak atau jasa kena pajak yang tidak mempunyai hubungan
langsung dengan kegiatan usaha.
c.
2,130,460
755,641
1,374,819
56,099,100
54,724,281
44,446,153
10,278,128
815,729,902
898,903,519
(83,173,617)
Petty Cash
Bank Mandiri 300-7677
Bank Mandiri 435-4904
Bank Mandiri 033-7777
Bank Mandiri 055-5592
Bank Mandiri 591-1741
Time Deposit (IDR)
Prepaid ICLEI
Prepaid CDIA
Prepaid Danamon
Prepaid AIP-PRISMA
Staff (PIN)
A/R Services
Prepaid Office Rental
Prepaid Insurance
Prepaid Others
143-00
144-00
151-30
152-30
160-00
213-00
214-10
214-20
214-30
214-40
220-00
222-00
223-00
229-00
230-00
330-01
A/P CDIA
A/P TIFA
A/P PGSP - UNDP
VAT Out
Art 21 Payroll Tax Pay
Art 23 Witholding Tax
Art 4/2
Art 29 Corp Income Tax
Accrued Expense
Employee (PIN)
Professional Fee
Other accrued Expense
Advancw
Retained Earning
330-02
Grants Unrest
211-06
AJE
Debet
(4,717,276)
7,185,476
66,728,200
163,179,476
(7,468,200)
9,292,200
(2,882,322,000)
2,882,322,000
8,841,928
204,988,204
356,546,815
194,309,627
1,154,360
4,300,604,548
5,525,000
104,799,123
15,415,180
135,088,196
7,130,056
4,799,205
131,450,000
-
404,121,100
-
288,081,873
6,500,000
76,494,912
76,494,912
109,984,895
109,984,895
198,412,500
198,412,500
7,876,700
18
7,876,700
755,641
25,200
2,362,008
2,362,008
16,851,393
16,851,393
356,446,384
275,773,193
268,400,000
356,446,384
160,000,000
275,773,193
3,655,017,308
268,400,000
421-20
431-10
491-10
511-10
511-20
511-60
511-70
511-80
514-10
514-11
514-20
514-30
514-40
521-10
521-30
521-40
521-50
521-60
521-70
521-80
522-00
522-40
522-50
522-60
522-70
522-80
522-90
523-00
Reproduction
Office Supplies
Depreciation
Vihicle Operation & Maint
Overtime (PIN)
Staff Training/Prof Dev
Business Development
YIPD Board Expense
Bank Cahrges
Other Adm Exps
523-10
523-11
531-10
Book/Subscription/Data
Branding/Promotion
Office Rent
531-30
551-10
551-40
551-41
551-42
551-43
551-50
551-60
374,954,270
35,069,059
58,858,186
815,729,902
10,677,273
196,195,231
2,072,800
5,200,000
5,624,148
21,960,429
12,724,557
37,655,000
53,000,000
500,000
25,750,000
8,218,000
747,400
24,680,544
6,667,800
15,779,200
22,988,073
14,867,649
104,046
5,620,000
3,365,200
22,559,190
12,302,115
30,575,865
3,225,000
17,654,050
40,849,998
24,481,244
1,240,748,493
250,000
35,307,271
84,720,125
102,985,000
1,020,694
871,000
960,774,000
268,400,000
10
640,516,000
11
2,500,000
12
721,566
11
1,460,750
11
84,000
11
28,455
11
726,000
13
36,715,793
551-70
552-10
581-00
584-00
Reproduction
Project Meeting Exp
Art 21- Payroll Tax Exp
Other Tax Expense
Insurance
Pajak Tax prusahaan
JUMLAH
685,300
9,076,800
44,446,153
14
1,374,819
15
6,257,047
16
138,580,056
17
7,793,506
1,433,906
5,885,363,522
5,885,363,522
-
6,571,963,129
AJE
AUDITED 2014
Debet
Kredit
Kredit
2,468,200
8,841,928
204,988,204
356,546,815
194,309,627
1,154,360
4,300,604,548
-
5,525,000
229,907,676
1,824,000
-
13
36,715,793
68,083,330
15
6,257,047
9,158,133
131,450,000
2,916,630
12
721,566
16
138,580,056
11
4,799,205
404,121,100
288,081,873
6,500,000
163,179,476
536,800,000
699,979,476
-
14
1,374,819
2,130,460
25,200
-
17
7,793,506
7,793,506
160,000,000
3,655,017,308
2,882,322,000
2,562,064,000
10
640,516,000
660,665,500
960,774,000
1,087,477,770
35,069,059
18
7,876,700
66,734,886
815,729,902
10,677,273
196,195,231
2,072,800
5,200,000
5,624,148
21,960,429
1,541,280
11,183,277
37,655,000
53,000,000
500,000
28,250,000
8,218,000
747,400
3,670,122
23,192,738
6,667,800
15,863,200
22,988,073
14,896,104
104,046
5,620,000
3,365,200
22,559,190
12,302,115
7,185,476
2,362,008
6,000,000
15,028,381
3,225,000
17,654,050
78,291,791
24,481,244
7
356,446,384
884,302,109
250,000
35,307,271
84,720,125
14,932,191
88,052,809
1,020,694
871,000
685,300
9,076,800
45,820,972
1,433,906
6,257,047
-
146,373,562
6,571,963,129
8,564,373,538
8,564,373,538
Date
Jenis
Aktiva Tetap
Kel Prose
ntase
Harga Perolehan
Saldo Awal
01-01-2013
Akumulasi Penyusutan
Penambahan Pengurangan
Saldo Akhir
31-12-2013
Dasar
Penyusutan
Saldo Awal
01-01-2013
Penambahan Pengurangan
Saldo Akhir
31-12-2013
Inventaris Kantor
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
23-Dec-04
8-Dec-05
8-Dec-05
28-Dec-05
23-Feb-06
23-Feb-06
4-May-06
23-May-06
27-Sep-06
1-Sep-07
22-Nov-07
1-Aug-09
27-Oct-09
21-Dec-09
21-Dec-09
21-Dec-09
31-Mar-10
20-May-10
20-May-10
20-May-10
20-May-10
20-May-10
20-May-10
20-May-10
21-Jun-10
30-Jun-10
30-Jun-10
10-Mar-12
5-Feb-13
1-Mar-13
8-Dec-05
29-Feb-08
Kendaraan
1
1-Dec-05
2
5-Jan-06
3
1-Feb-13
4
4-Feb-13
Notebook
Book Rack (120x180x40 cm)
Book Rack (80x180x40 cm)
Memory 1GB Kingston for Notebook
Multi Cabinet GUC-80 Geniotech
Multi Cabinet GLC-80 Geniotech
Nokia 9500 Silver - hilang Maret 2008
Notebook IBM X41 for Alit
Notebook Presario 2653 (Arman)
Notebook Presario V3108
HP Sony Erricson T250 Silver
AC Mitsubishi 1 PK
Notebook Sony VPCW125AGT E1 + Office 2007
Telkomsel Flash Bandluxe C270
Iron Racks with 5 layers
Iron Racks Multifuction
Notebook Toshiba Portege
Notebook Toshiba Satelite L510
PC Full Set
Notebook Toshiba Satelite L510
Notebook Toshiba Satelite L510
PC Full Set
Notebook Toshiba Satelite U505
PC Full Set (Tara)
Olympus Voice Recorder
External Harddisk 320GB FA60
External Harddisk 250GB FA60
Projector
Notebook Samsung Ultrabook NP530U4C-S02ID
Notebook Acer S7-191-53314G12ass
Secretary Chairs
Filling Cabinet (Yoke & Meeting Room)
Jumlah Inventaris Kantor
Motorcycle
Mobil Toyota Avanza G M/T 2005
Motorcycle - Honda Beat CW CBS CN11BF1CB AT
Mobil Toyota Avanza G M/T 1.3G 2013
Jumlah Kendaraan
Total
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Reslian
1
Alit
1
Yoke - Finance 1
Novi
1
Yeni
1
Catur - Finance 1
Kabul
1
Tara
1
1
Clearinghouse 1
Finance
1
1
Susi
1
Reslian
1
2
2
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
25.0%
12.5%
12.5%
38,771,200
2,520,000
1,800,000
1,650,000
632,500
948,800
21,130,000
9,150,000
18,600,000
815,000
3,400,000
6,649,400
1,099,000
1,799,700
1,218,000
12,440,000
8,500,000
7,450,000
8,500,000
8,500,000
7,450,000
10,000,000
7,150,000
975,000
800,000
700,000
4,650,000
11,200,000
13,050,000
2,700,000
11,302,500
225,551,100
1
2
1
2
25.0%
12.5%
25.0%
12.5%
13,300,000
158,800,000
172,100,000
13,300,000
158,800,000
172,100,000
397,651,100
397,651,100
B 3957 BRR
B 1061 BRG
38,771,200
2,520,000
1,800,000
1,650,000
632,500
948,800
21,130,000
9,150,000
18,600,000
815,000
3,400,000
6,649,400
1,099,000
1,799,700
1,218,000
12,440,000
8,500,000
7,450,000
8,500,000
8,500,000
7,450,000
10,000,000
7,150,000
975,000
800,000
700,000
4,650,000
11,200,000
13,050,000
2,700,000
11,302,500
225,551,100
777,500
885,417
776,042
885,417
885,417
776,042
1,041,667
744,792
142,188
116,667
102,084
2,615,625
3,296,563
13,045,418
0
(0)
0
13,045,418
38,771,200
2,520,000
1,800,000
1,650,000
632,500
948,800
21,130,000
9,150,000
18,600,000
815,000
3,400,000
6,649,400
1,099,000
1,799,700
1,218,000
11,662,500
7,614,583
6,673,958
7,614,583
7,614,583
6,673,958
8,958,333
6,405,208
832,813
683,333
597,916
2,034,375
2,566,667
2,718,750
2,700,000
8,005,938
193,541,099
(0)
0
3,047,917
18,195,833
21,243,750
214,784,849
495,833
1,246,763
251,854
412,431
279,125
3,110,000
2,125,000
1,862,500
2,125,000
2,125,000
1,862,500
2,500,000
1,787,500
243,750
200,000
175,000
1,162,500
2,800,000
3,262,500
337,500
1,412,813
29,777,569
3,325,000
19,850,000
23,175,000
52,952,569
#REF!
#REF!
38,771,200
2,520,000
1,800,000
1,650,000
632,500
948,800
21,130,000
9,150,000
18,600,000
815,000
3,895,833
7,896,163
1,350,854
2,212,131
1,497,125
14,772,500
9,739,583
8,536,458
9,739,583
9,739,583
8,536,458
11,458,333
8,192,708
1,076,563
883,333
772,916
3,196,875
5,366,667
5,981,250
3,037,500
9,418,750
223,318,668
(0)
0
6,372,917
38,045,833
44,418,750
267,737,418
No
Date
Jenis
Aktiva Tetap
Kel Prose
ntase
Harga Perolehan
Saldo Awal
01-01-2013
Penambahan Pengurangan
Akumulasi Penyusutan
Saldo Akhir
31-12-2013
Dasar
Penyusutan
Saldo Awal
01-01-2013
Penambahan Pengurangan
Saldo Akhir
31-12-2013
Inventaris Kantor
1
23-Dec-04
Notebook
25.0%
38,771,200
38,771,200
38,771,200
38,771,200
Page 17
ASET
Aset Lancar
Kas dan Setara Kas
Piutang Usaha
(Setelah dikurang Cadangan Piutang sebesar Rp. 492.700.000
Untuk tahun 2014 dan untuk tahun 2013)
Notes
2 a,b,c ,3
2d,4
5
2014
5,068,913,682
1,824,000
315,590,769
5,386,328,451
2e,6
7
6,500,000
106,581,257
JUMLAH ASET
KEWAJIBAN DAN EKUITAS
Kewajiban Jangka Pendek
Kewajiban Pajak
Biaya Masih Harus Dibayar
Kewajiban Lain - lain
100,081,257
5,492,909,708
8
9.
7,954,420
859,979,476
-
867,933,896
4,624,975,812
4,624,975,812
5,492,909,708
Page 18
Notes
Perubahan Aktiva Bersih Tidak Terikat
Pendapatan
Jasa Layanan
Grants - Unrest
Lain-lain
2 h..11
2 h. 12
Jumlah Pendapatan
Biaya
Biaya Proyek
Administrasi dan Umum
Rugi (laba) Selisih Kurs
2014
2,562,064,000
1,087,477,770
101,803,945
3,751,345,715
2 h,13
1,157,798,033
1,479,210,362
-
Jumlah Biaya
2,637,008,395
1,114,337,320
Pajak Penghasilan
Biaya Pajak
144,378,816
144,378,816
969,958,504
3,655,017,308
4,624,975,812
Page 19
2013
5,114,582,042
25,207,800
150,176,752
5,289,966,594
132,557,300
5,600,000
138,157,300
5,428,123,894
240,919,726
1,122,850,891
409,335,969
1,773,106,586
3,655,017,308
3,655,017,308
5,428,123,894
Page 20
2013
1,241,144,587
5,420,679,408
335,017,225
6,996,841,220
4,277,729,259
1,318,387,230
(4,567,560)
5,591,548,929
1,405,292,291
225,342,750
225,342,750
1,179,949,541
2,475,067,767
3,655,017,308
Page 21+2
2013
Arus Kas dari Kegiatan Usaha
Perubahan Aset Bersih setelah Pajak Penghasilan
Penyesuaian Penghasilan Bersih
Pengeluaran untuk Operasional Usaha
Biaya Penyusutan
1,179,949,541
50,942,179
(19,496,050)
88,775,237
(276,748,193)
231,769,901
785,237,021
2,040,429,637
(183,499,479)
(600,000)
(184,099,479)
1,856,330,157
3,258,251,885
5,114,582,042
(Lihat Catatan atas Laporan Keuangan yang merupakan bagian tidak terpisahkan
dari Laporan Keuangan secara keseluruhan.)
Page 22+2
2012
256,483,758
31,669,612
3,395,317
(142,885,812)
188,014,101
(29,111,355)
177,613,870
485,179,491
(4,650,000)
-
(4,650,000)
480,529,491
2,777,722,394
3,258,251,885
Pag e 23+3
GENERAL
a.
General Explanation
Local Government Innovation F oundation is a non-profit organization
established on D ecember 20, 20 02, made before Winarti Lukamn,
SH, Notary in Jakarta. Deed of establishment w as approved by the
Minister of Law and Human R ights of the Republic of Indo nesia in
accordance with Decree No.. C-457 HT.01.02.TH.2004 August 1 3,
2004. Deed of establishment has been amended several times last
by deed. 57 dated December 11, 2013 were mad e before Linda
Herath, SH, Notary in Jakarta, the changes are about :
Certify all legal actions that have bee n carried out by each
member and each member of the supervisory board, if there are
as of the expiration of their term of office of each dated July 1,
2011 until the date of the meeting of the Trustees.
b.
c.
Yaer 2014
1.
Elder Member
- Chief
:
- Member
2.
Member of T rustees
- Chief
: Haji Taba Iskandar, SH, MBA
3.
Member of Management
- Chief
: Marcelino Rumambo Pandin
- Member
- Vice Chief 1
:
:
- Vice Chief 2
- Vice Chief 3
- Secretary
- Treasurer
Yaer 2013
1.
Elder Member
- Chief
- Member
:
:
Eko Prasojo
Abdullah Azw ar Anas, M.Si
Prof. DR. Ir. Hj. Minarni Monoarfa, M.Si
2.
Member of T rustees
- Chief
- Member
3.
:
:
Member of Management
: Marcelino Rumambo Pandin
- Chief
- Vice Chief 1
- Vice Chief 2
- Vice Chief 3
:
:
- Secretary
- Treasurer
2.
e. Fixed Assets
Fixed asset are stated at cost less accounting depreciation.
Cost includes expenditure that is directly attribuyable to tha
acquisition of the related assets.
Land is not depreciated. Depreciation on other assets is
calculated using the straight line method over their estimated
useful lives, as follows
25,00 %
Office Equipment
Vehicle
12,50 %
f. Net Assets
Net assets presents the total change in unrestricted net assets. If the
restriction of the contributor has expired, which is when the restriction
expires or purpose restriction has been met, the temporary n et
assets classified as unrestricted net assets statement of activities as
net assets released from restrictions.
i. Use of Estimates
T he preparation of financial statements of the Foundation in
accordance w ith accounting principles generally accepted in
Indonesia requires management to make estimates and assumptions
that affect the re ported amounts of assets and liabilities and
disclosure of contingent assets and liabilities at the date of the
financial statements and amounts of revenues and expe nses during
the reporting period.
2013
###
Cash on Hand
Cash in Bank Mandiri (IDR)
###
4,000,000
409,432,857
4,701,149,185
Time Deposit
###
5,114,582,042
###
492,700,000
517,907,800
###
Total
Allow ance for Bad Debt
###
25,207,800
5. PREPAID EXPENSES
The detail of prepaid expenses are follow s :
2013
139,649,121
Rent Office
###
6,597,832
Insurance
###
AIP - Prisma
3,929,799
Prepaid - Danamon
###
Others
150,176,752
6. FIXED ASSETS
T he details and mutation of fixed assets for the ended December ,
2014 anad 2013 are as follows :
Year 2014
Change During the Period
Penambahan
Addition
Pengurangan
31-Dec-14
Dedeection
Dec.2014
###
172,100,000
6,470,000
232,021,100
6,470,000
404,121,100
23,175,000
106,004,167
15,771,043
38,946,043
198,035,676
-
304,039,843
100,081,257
Year 2013
Perubahan Selama Periode
Dedeection
31-Dec-13
Dec.2013
###
###
172,100,000
172,100,000
122,730,000
24,250,000
225,551,100
196,350,000
122,730,000
397,651,100
22,632,396
109,879,479
28,309,783
50,942,179
82,829,167
182,264,633
109,879,479
265,093,800
132,557,300
7. OTHER ASSETS
T his amount represents the balance of security deposits on leases
the building on December 31, 2014 and 2013, each of which
amounted to Rp. 6.500.000,- and Rp. 5.600.000.
8. TAX PAYABLE
T he details of taxes payable as at balance sheets date are as follows
2013
1,405,292,291
12,940,232
Commercial profit
Positive correction
Medical Insurance
166,684,491
Tax Penalties
212,940,463
Negative corretion
1,371,976,551
Fiscal Profit
Tax Rate
117,651,000
107,691,750
225,342,750
12.50%
25%
Total current rax
Tax credit
(2,242,958)
21,271,118
206,314,590
206,314,590
16,296,544
18,308,592
240,919,726
9. ACCRUED EXPENSE
T his amount represents of accured expense on December 31, 2014
and 2013, each of which amounted to R p. 859.979.476 - and R p.
1.122.850.891 ,-.are as follows :
2013
133,626,667
536,599,638
Employee (PIN)
Professional Fee
275,773,193
Advance
176,851,393
1,122,850,891
9. PROGRAM REVENUE
Consists of:
REVENUE SERVICE
Consists of:
Total acceptance period Januari 1, 2014 to De cember 31, 2014
completed R p. 4,600.,980.,077,- with details :
1.
2.
Pag e 24+3
3.
4..
5.
11.
OTHER INCOME
Consists of:
2013
212,940,463
122,076,762
Intrerst Income
Other sIncome
335,017,225
Consists of:
2013
3,431,025,923
408,922,675
Consultant Fee
Transportation
Accommodation
Others (Under Rp. 50.000.000)
4,277,729,259
71,453,950
366,326,711
###
Salary
###
Fringe Benefits
Rental
###
Communication
###
###
Professional Fee
###
Printing and Stationary
###
Depreciation
Severance
278,707,984
###
Others (Under Rp. 20.000.000)
1,318,387,230
14.