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1.

Kas

7,185,476

Other Income
(Koreksi selisih kas menurut buku dengan uang tunai)
2

Prepaid A/P Prisma

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

(reklas sisa lebih proyek menjadi pendapatan PER 44/PJ.2009))

Prepaid Tax Art 25

131,450,000

Prepaid Others
(reklas um pajak masa dicatat di prepaid others)
6

Art 29 Corp Income Tax

131,450,000

2,362,008

Other Adm Expense


(koreksi terlalu besar hutang pajak 25 th 2013)
7

Professional Fee

2,362,008

356,446,384
Consultan Service

356,446,384

(Revers Aje tahun 2013)


8

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

(reklas pengeluaran proyek IFACSMiestone 5 Aceh dicatat di Program Service)

10

Program Service - Rest

640,516,000
Grants Unrest

640,516,000

(reklas penerimaan proyek IFACSMiestone 5 Aceh dicatat di Program Service)

11

Tax Consultan Audit


Local Comunication
Office Supplies
Vihicle Opr / Maint
Office Rent

2,500,000
1,460,750
84,000
28,455
726,000
Vat In

4,799,205

(pembebanan pencatatan VAT IN yang tidak boleh dikreditkan)

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

TOTAL PREPAID RENTAL 31 Des 2014

14

Art 21 - payroll tax Exp


Art 21 Payrol Tax Pay

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 ,-

Pembebanan per bulan


Prepaid insurance 31 Des 2014

974,792
7,798,333

Polis Asuransi mobil Maret 2014 s/d Maret 2015 Rp. 5.439.200 ,-

Pembebanan per bulan


Prepaid Asuransi Mobil
TOTAL PREPAID INSURANCE 31 Des 2014

16

17

18

Pajak pasal 29 Akhir tahun


Prepaid Tax Art 25/29
(Kredit angsuran pajak selama tahun 2014)

138,580,056
138,580,056

Pajak pasal 29 Akhir tahun


Art 29 Corp Income Tax AP
(hutang pajak akhir tahun 2014)

7,793,506

VAT Out

7,876,700

Other Income - Unrest


(korsei saldo hutang PPN akhir tahun 2014)

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

PPN First Media

1,078,500

PPN Wen Network


PPN PT. Astra Graphia
PPN Virtual Office PT. Multi Sarana
PPN Fortice Service Office
PPN KAP Ishak Saleh
PPN Service Motor
Jumlah

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.

perolehan dan pemeliharaan kenderaan bermotor sedan,jeep,station wagon,van dan


kombi kecuali barang dagangan atau disewakan.

Art 21 Payroll Tax Pay


Masa Des 2014 yang dibayar Jan 2015
Saldo per book
Kurang hutang PPh 21
PPh 21 berdasarkan e SPT 31 Des 2014
Angsuran PPh 21 selama tahun 2014
Angsuran berdasarkan pembukuan
Kurang angsuran dibukukan
Jumlah Gaji per book
berdasarkan e SPT 31 des 2014
Lebih pembebanan di lap Audited

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)

dari proyek ybs. Yang diakui

Saldo Akhir 2014


Debet
Kredit
111-00
112-00
112-09
112-11
112-12
112-13
114-00
120-02
120-05
120-10
120-11
122-10
122-30
131-00
132-00
134-00

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

Prepaid Tax Art 25/29


VAT In
Equipments
Acc Depr Equipments
Security Deposit
A/P Prima

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

Program Service - Rest

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

Bank Interset - Unrest


Other Income - Unrest
Working days (PIN)
Anuual Leave (PIN)
Commission
Overtime (PIN)
Variable Salary
Medical Insurance (PIN)
JAMSOSTEK
Medical Claim (PIN)
13 Mo Sal (PIN)
Severance
Honor Admin Support
Tax Consultan / Audit
Local Trabnsport
Postage,Courier,Develry
Local Comm/Internet

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

Office Utilities /Maint


Consultant Services (PIN)
Travel - Project
Ground Transp (PIN)
Tax & Airport tax (PIN)
Travel Exp (PIN)
Postage,Courier,Develry
Project Comunications

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

YAYASAN INOVASI PEMERINTAHAN DAERAH


DAFTAR AKTIVA TETAP DAN AKUMULASI PENYUSUTAN
TAHUN 2014
No

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

YAYASAN INOVASI PEMERINTAHAN DAERAH


NERACA
31 DESEMBER 2014 DAN 2013
(Dinayatakan Dalam Rupiah,Kecuali Dinyatakan Lain)

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)

Biaya Dibayar Dimuka

Notes
2 a,b,c ,3

2d,4
5

Jumlah Aset Lancar

2014
5,068,913,682

1,824,000
315,590,769

5,386,328,451

Aset Tidak Lancar


Aktiva Tetap
(Setelah Dikurangi Akumulasi Penyusutan sebesar Rp.
Untuk
tahu 2014 dan Rp. 304.039.843 Untuk tahun 2013 sebesar Rp.
265.093.800)

Aktiva Lain - Lain

2e,6
7

Jumlah Aset Tidak Lancar

Jumlah Kewajiban Jangka Pendek


Aktiva Bersih
Tidak Terikat

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

Jumlah Aktiva Bersih

4,624,975,812

JUMLAH KEWAJIBAN DAN EKUITAS

5,492,909,708

(Lihat Catatan atas Laporan Keuangan yang merupakan bagian tidak


terpisahkan dari Laporan Keuangan secara keseluruhan.)

Yayasan Inovasi Pemerintahan Daerah

Page 18

YAYASAN INOVASI PEMERINTAHAN DAERAH


LAPORAN KEGIATAN DAN BIAYA
UNTUK TAHUN YANG BERAKHIR TANGGAL 31 DESEMBER 2014, 2013
(Dinayatakan Dalam Rupiah,Kecuali Dinyatakan Lain)

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

Perubahan aset sebelum pajak Penghasilan

1,114,337,320

Pajak Penghasilan
Biaya Pajak

144,378,816

Jumlah Pajak Penghasilan

144,378,816

Perubahan Aset Bersih setelah Pajak Penghasilan

969,958,504

Aset Bersuih Awal Tahun

3,655,017,308

ASET BERSIH AKHIR TAHUN

4,624,975,812

(Lihat Catatan atas Laporan Keuangan yang merupakan bagian tidak


terpisahkan dari Laporan Keuangan secara keseluruhan.)

Yayasan Inovasi Pemerintahan Daerah

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

Yayasan Inovasi Pemerintahan Daerah

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

Yayasan Inovasi Pemerintahan Daerah

Page 21+2

YAYASAN INOVASI PEMERINTAHAN DAERAH


LAPORAN PERUBAHAN ARUS KAS
TAHUN YANG BERAKHIR TANGGAL 31 DESEEMBER 20147 DAN 2013
(Dinayatakan Dalam Rupiah,Kecuali Dinyatakan Lain)

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

(Pengurangan (Peningkatan) Modal Kerja


Piutang Dagang
Biaya Dibayar Dimuka
Kewajiban Lain - lain
Kewajiban Pajak
Biaya Masih Harus Dibayar

(19,496,050)
88,775,237
(276,748,193)
231,769,901
785,237,021

Arus Kas Bersih dari Kegiatan Usaha

2,040,429,637

Arus Kas dari Kegiatan Investasi


Pembelian Aktiva Tetap
Deposit Kemanan

Jumlah Arus Kas dari Kegiatan Investasi

(183,499,479)
(600,000)

(184,099,479)

Kenaikan (Penurunan) Kas dan Setara Kas

1,856,330,157

Saldo Kas dan Setara Kas Awal Tahun

3,258,251,885

Saldo Kas dan Setara Kas Akhir Tahun

5,114,582,042

(Lihat Catatan atas Laporan Keuangan yang merupakan bagian tidak terpisahkan
dari Laporan Keuangan secara keseluruhan.)

Yayasan Inovasi Pemerintahan Daerah

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

Yayasan Inovasi Pemerintahan Daerah

YAYASAN INOVASI PEMERINTAHAN DAERAH

Pag e 23+3

NOTES TO THE FINANCIAL STATEMENTS


AS OF DECEMBER 31, 2014 AND 2013
((Expressed in Rupiah,Except Stated Otherw ise))

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 :

the changes are about


-

Lifting the four (4) members of the new Trustees.

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.

To appoint members of the supervisory board and the new one


for a term of 5 years in a row.

b.

The purpose and goal Society are as follows:


F oundations in social and humanitaria n aims to develop regional
autonomy, good local governance and providing quality public
services.

c.

Co mp ositio n of B oard of Trustees, Fou ndation Man agers and


Sup erviso rs on D ecember 31, 2014 an d 2013 con sisted of :

Yaer 2014
1.

Elder Member
- Chief
:
- Member

Ir. Erna Witoelar, M.Si

Ir. H. Fadel Muhammad

Arlen Tobana Pakpahan, M.Soc.Sc

DR. H. Buchary Abdurrachman, Sp.Kk

Drs. H. Arif Afandi, M.Si


Eko Prasojo
Abdullah Azw ar Anas, M.Si
Prof. DR. Ir. Hj. Minarni Monoarfa, M.Si

2.

Member of T rustees
- Chief
: Haji Taba Iskandar, SH, MBA

3.

Member of Management
- Chief
: Marcelino Rumambo Pandin

- Member

DR. Ir. Himasary Hanan

Jusuf Serang Kasim

- Vice Chief 1

:
:

- Vice Chief 2
- Vice Chief 3
- Secretary
- Treasurer

DR. Benedictus Raksaka Mahi


Ikrar Nusa Bhakti

Rosianan Magdalena Silalahi

Bartholomeus Arintoko Utomo, M.Sc


Sinta Ria Sirait

Yaer 2013
1.

Elder Member
- Chief
- Member

:
:

Ir. Erna Witoelar, M.Si


Ir. H. Fadel Muhammad

Arlen Tobana Pakpahan, M.Soc.Sc

DR. H. Buchary Abdurrachman, Sp.Kk

Drs. H. Arif Afandi, M.Si

Eko Prasojo
Abdullah Azw ar Anas, M.Si
Prof. DR. Ir. Hj. Minarni Monoarfa, M.Si

2.

Member of T rustees
- Chief
- Member

3.

:
:

Haji Taba Iskandar, SH, MBA


DR. Ir. Himasary Hanan

Jusuf Serang Kasim

Member of Management
: Marcelino Rumambo Pandin
- Chief
- Vice Chief 1

- Vice Chief 2

DR. Benedictus Raksaka Mahi

- Vice Chief 3

:
:

Rosianan Magdalena Silalahi

- Secretary

Bartholomeus Arintoko Utomo, M.Sc

- Treasurer

Ikrar Nusa Bhakti

Sinta Ria Sirait

T he Foundation is domiciled and headquartered in Jl. Tebet Barat


Dalam IIIA No. 2 Jakarta Selatan 12810 and has a staff o f 21 for
2014 and 2013.

2.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES


a. Basis of Financial Statements
T he Foundation has adopted Financial Accounting Standards Entities
Without Akuntanbilitas for the prepara tion of financia l statements
beginnin g on Ja nuary 1, 2011. Therefore the financial statements of
2013 and 2012 is presented by the Financial Accounting Standards
Entities Without Public Accountability.
Cash flow statement presents the historical changes on cash and
cash equivalents entities, w hich show s separately the changes th at
occurred during a period from opera ting, investing, and financin g.
Investments are genera lly classified as cash equiva lents only if it w ill
be due within three months or less from the date of acquisition. Bank
overdrafts generally include activities similar to loan financin g.
How ever, if the bank overdrafts can be w ithdrawn at any time and is
an integral pa rt of cash management entity, then such overdrafts
including the components of cash and cash equivalents.

b. Cash and Cash Equiv alents


Cash and cash equivalents consist of cash, bank and cash
equivalents are held to meet short-term cash commitmen ts rather
than for investment and other purposes. An investment can qualify as
cash equivalents, investments should immediately be changed in to
cash in known amounts w ithout significant risk of changes in value
and soon will be due within a period of 3 (three) months from the
date of acquisition.

c. Foreign Exchange Transactions


Bookkeeping Foundation, was held in Indone sia Rupia h.
Transactions during the year involving foreign currencies are
recorded at the exchange rates prevailing at the transaction. At
balance sheet date, assets and liabilities denominated in foreign
currencies are adjusted to reflect the exchange rates prevailing at
that date. Gains or losses are recognized in the income statement for
the year.

d. Accounts Receiv able


Accounts receivables are sta ted at their nominal amount less
allow ance for doubtful accounts. Allowance for doubtful a ccounts is
established based on review of each debtor at the end of the year.

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 %

T he cost of routine maintenance and repairs charged to operations


as incurred. While significant renew als and maintenance thet extend
the useful life of the assets are capitalized. When assets are sold
damaged retired of otherwise disposed off, their carrying values and
the related accumulated depreciation are removed from the accounts
and any resulting gains or losses are reflected inthe income
statemen.

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.

g. Post Employment Benefits


Until th e end of the year the foundation has not been imple mented
"Employee Benefits" as set forth in F inancial Accounting Standards
No Acco untability Public Entities C hapter 23, where most employees
are laid off. Recognition of liabilities is based on the provisions of
Law No. Employment. 13/2003. In these provisions the Company is
required to pay employee benefits to its employees w hen they stop
working in terms of resignation, normal retirement, death and
permanent disability. T he amount of employee benefits is primarily
based on length of employment a nd compensation of employees on
completion of the employment relationship. Basically, employee
benefits under the Employment Act No.. 13/2003 is a defined benefit
plan.

h. Rev enue and Expense Recognition


F oundation's main source of income is d onations from others and
service to others. Donations are not limited to, fo undations can freely
use the results of these donation s for any purpose it deems fit with
the Foundation charter. Expenses are recognized when incurred
(accrual basis).

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.

3. CASH AND CASH EQUIVALENTS


Cash and cash equ ivalents cash on hand , cash in b anks and
deposits held at call with banks with matunities of three moths or less
since their placement, detailed a s follwo s :

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

Total Cash and Cash Equivalents

###

Is a 1-month time deposits at Bank Tabungan Pensiunan N asional


and Bank U OB with an interest rate of 7,25-7,75% p.a for 2014 and
1-mo nth deposits at Bank Tabungan Pensiunan Nasional with an
interest rate of 7.25% p.a for 2013.

4. ACCOUNT RECEIVABLES - NET


T he detail of trade accounts receivable as at balance sheets is as
follow s :
2013
492,700,000
25,207,800

Koperasi Khasanul Ikhlas


###
Others

492,700,000

517,907,800

###
Total
Allow ance for Bad Debt
###

25,207,800

Total Account Receivables Net###

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

Total Prepaid Expenses


###

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

Change During the Period


Penambahan
Pengurangan
Addition

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

Interest income (final taxed)

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)

Income tax - Article 25

21,271,118

Income tax - Article 23

206,314,590

Income Tax Payable


Consists of:

206,314,590
16,296,544

Income tax - Article 25


Income tax - Article 21

Income tax - Article 23

18,308,592
240,919,726

Value edded Tax


Total Tax Payable

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

Other Accrued Expenses

1,122,850,891

Total Accrued Expense

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.

Total revenue of Rp. 76.494.912 ,- is more acceptance of


the rest of the cooperation project with CITIES
DEVELOPMEN T INIT IATIVE FOR ASIA from Development
Bank and the German government.

2.

Total revenue of R p. 109.984.895 ,- the remainder over the


receipt of fund s grants to implement the critical Study and
Advocacy Program of the draft revision of law No. 32/2004
on Local Government Based Konsulidasi Network of C ivil
Society Orgaizations
Yayasan In ovasi Pemerintahan Daerah

YAYASAN INOVASI PEMERINTAHAN DAERAH

Pag e 24+3

NOTES TO THE FINANCIAL STATEMENTS


AS OF DECEMBER 31, 2014 AND 2013
Total revenue
of R p. 109.984.895
,- the remainder
overise))
the
((Expressed
in Rupiah,Except
Stated Otherw
receipt of fund s grants to implement the critical Study and
Advocacy Program of the draft revision of law No. 32/2004
on Local Government Based Konsulidasi Network of C ivil
Society Orgaizations

3.

Total revenu e of Rp. 198.412.500 ,- the remainder over the


receipt of funds cooperation proje cts with the United Nations
Developmen (UNDP) in " Engagement to Advocate the
Revision of Law N o. 32 of 2014 "

4..

Total revenue of Rp. 275.773.193 ,- is the remainder of


receipit of the funds over the project " Sea Applied in Policy
Analysis and Environmental Planing - N ational Technical
Assitance " contrak with the Royal Danish Embassy, Jakarta.

5.

Total income of Rp. 426.812.270 ,- is the remainder of the


receipt of fund s the project " Environment and Climate
Change Progra m " ( PAKLIM ), contract with ICLEI - Local
Goverments for Substabilty - Oceania

RENUE GRANTS - UNREST


Total revenue of Rp. 2.620.064.000 ,- a gran t from USAID IFACS
COP to subcontract No. USAID IFACS 016-1836-TIPD-001

11.

OTHER INCOME
Consists of:
2013
212,940,463
122,076,762

Intrerst Income
Other sIncome

335,017,225

Total Other Income

12. PROJECT COST

Consists of:
2013
3,431,025,923

408,922,675

Consultant Fee
Transportation
Accommodation
Others (Under Rp. 50.000.000)

4,277,729,259

Total Proj ect Cost

71,453,950
366,326,711

13. GENERAL AND ADMINISTRATIVE EXPENSES


Consists of:
2013
784,222,657
33,925,110
80,459,072
37,800,443
30,000,000
22,329,786
50,942,178
-

###
Salary
###
Fringe Benefits
Rental
###
Communication
###
###
Professional Fee
###
Printing and Stationary
###
Depreciation
Severance

Office Utilities /Maintenance

278,707,984

###
Others (Under Rp. 20.000.000)

1,318,387,230

YIPD Board Expense

Total General and Adm Expenses


###

14.

APPROVAL OF THE FINANCIAL STATEMENTS


Board of trustees responsible forpreparation of of financial
statements w hich were completed on April 30, 2015.

----- ooooo OOO ooooo -----

Yayasan In ovasi Pemerintahan Daerah