Laporan keuangan 2013/Catatan
Laporan keuangan 2013/Catatan | 2013 Notes to the financial statements |
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PERKUMPULAN WIKIMEDIA INDONESIA | PERKUMPULAN WIKIMEDIA INDONESIA |
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CATATAN ATAS LAPORAN KEUANGAN | NOTES TO THE FINANCIAL STATEMENTS |
Tanggal 31 Desember 2013 | December 31, 2013 |
dan Tahun yang Berakhir pada Tanggal Tersebut | and the Year Then Ended |
(Disajikan dalam Rupiah, kecuali dinyatakan lain) | (Expressed in Rupiah, unless otherwise stated) |
1. Umum
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1. General
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2013 | 2012 | ||||
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Dewan Pengawas | Board of Trustees | ||||
Ketua | Ichsan Mochtar | Leo Cahyadi | Head | ||
Wakil Ketua | - | Stephen Suleeman | Deputy Head | ||
Sekretaris | - | Revo Arka Giri Soekatno | Secretary | ||
Anggota | Kartika Sari Henry | - | Member | ||
Anggota | Prasetyo | - | Member | ||
Anggota | Panjisakti Basunanda | - | Member |
2013 | 2012 | ||||
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Dewan Pengurus | Board of Executives | ||||
Ketua Umum | Siska Doviana | Siska Doviana | Chair | ||
Wakil Ketua Umum | - | Irfan Toni Herlambang | Deputy Chair | ||
Sekretaris Jenderal | Ivonne Kristiani | Kartika Sari Henry | General Secretary | ||
Wakil Sekretaris Jenderal | Isabella Apriyana | Ivonne Kristiani | Deputy General Secretary | ||
Bendahara | Indra Utama | Mulwardi Tjitra | Treasurer | ||
Wakil Bendahara | Hendra Prastiawan | - | Deputy Treasurer |
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2. Ikhtisar kebijakan akuntansi yang signifikan
Laporan keuangan disusun berdasarkan konsep akrual, dengan dasar biaya historis, kecuali dinyatakan lain dalam catatan atas laporan keuangan terkait. Laporan posisi keuangan menyajikan jumlah masing-masing kelompok aset neto berdasarkan pada ada atau tidaknya pembatasan oleh pemberi sumber daya yang tidak mengharapkan pembayaran kembali, yaitu terikat secara permanen, terikat secara temporer dan tidak terikat. Laporan aktivitas menyajikan jumlah perubahan aset neto dalam suatu periode. Pendapatan disajikan sebagai penambah aset neto tidak terikat, kecuali jika penggunaannya dibatasi oleh pemberi sumber daya yang tidak mengharapkan pembayaran kembali. Aset neto terikat yang telah dilepaskan atau berakhir masa pembatasannya disajikan sebagai aset neto tidak terikat. Beban disajikan sebagai pengurang aset neto tidak terikat Laporan arus kas menyajikan penerimaan dan pengeluaran kas dan setara kas yang diklasifikasikan ke dalam aktivitas operasi, investasi dan pendanaan. Arus kas dari aktivitas operasi disusun dengan metode tidak langsung. Mata uang pelaporan yang digunakan dalam laporan keuangan adalah Rupiah, yang juga merupakan mata uang fungsional Perkumpulan. Pada tanggal 31 Desember 2013 dan 2012, kurs yang digunakan adalah masing-masing sebesar Rp12.189 dan Rp9.670 per $AS1. Aset keuangan Perkumpulan terdiri atas kas dan setara kas dan piutang, sementara liabilitas keuangan Perkumpulan terdiri atas utang dan beban akrual. Provisi ditelaah pada setiap akhir periode pelaporan dan disesuaikan untuk mencerminkan estimasi kini terbaik. Jika tidak lagi terdapat kemungkinan arus keluar sumber daya yang mengandung manfaat ekonomi untuk menyelesaikan kewajiban tersebut, provisi dibatalkan. Perubahan terhadap kewajiban perpajakan diakui pada saat surat ketetapan pajak diterima atau, jika Perkumpulan mengajukan keberatan, pada saat keputusan atas keberatan telah ditetapkan. |
2. Summary of significant account policies
The financial statements are prepared based on the accrual concept using the historical cost basis, except as otherwise disclosed in the notes to the financial statements. The statement of financial position presents the amounts of each group of net assets based on whether there is a usage restriction imposed by the donor which does not expect a repayment, consists of permanently restricted, temporarily restricted and unrestricted. The statement of activities presents the amounts of movements in net assets during a period. Revenues are presented as addition to unrestricted net assets, unless the usage is restricted by the donor which does not expect a repayment. Restricted net assets of which the restriction has been released or ended are presented as unrestricted net assets. Expenses are presented as deduction to unrestricted net assets. The statements of cash flows present receipts and expenditures of cash and cash equivalent, which are classified into operating, investing and financing activities. The cash flows from operating activities are prepared using the indirect method. The reporting currency used in the financial statements is Rupiah, which is also the Association’s functional currency. As of December 31, 2013 and 2012, the exchange rates used are Rp12,189 and Rp9,670 for US$1, respectively. Financial assets of the Association consist of cash and cash equivalent and receivables, while its financial liabilities consist of payables and accrued expenses. Provisions are reviewed at each end of reporting period and adjusted to reflect the current best estimates. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the liabilities, the provision is reversed. An amendment to tax obligation is recognized when the tax assessment letter is received or, if appealed against by the Association, when the result of the appeal is determined. |
3. Kas dan setara kas |
3. Cash and cash equivalent |
2013 | 2012 | ||||
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Kas di bank | Cash in bank | ||||
Rupiah | 64.174.414 | 541.116.343 | Indonesian Rupiah | ||
Dolar AS | 29.108.552 | 18.964.901 | US Dollar | ||
Total kas di bank | 93.282.966 | 560.081.244 | Total cash in bank | ||
Deposito berjangka | Time deposit | ||||
Rupiah | - | 500.000.000 | Rupiah | ||
Total | 93.282.966 | 1.060.081.244 | Total |
Kas dan setara kas seluruhnya ditempatkan pada PT Bank Mandiri (Persero) Tbk, pihak ketiga. |
All cash and cash equivalent are deposited in PT Bank Mandiri (Persero) Tbk, a third party. |
4. Piutang |
4. Receivables |
2013 | 2012 | ||||
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Pihak ketiga | Third parties | ||||
Ari Juliano Gema | 1.359.600 | - | Ari Juliano Gema | ||
Djohan Satria Hasibuan | - | 50.000 | Djohan Satria Hasibuan | ||
Alifia Qonita Sudharto | - | 15.000 | Alifia Qonita Sudharto | ||
Total pihak ketiga | 1.359.600 | 65.000 | Total third parties | ||
Pihak berelasi | Related party | ||||
Siska Doviana | - | 662.368 | Siska Doviana | ||
Total | 1.359.600 | 727.638 | Total |
5. Uang muka |
5. Advances |
2013 | 2012 | ||||
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Proyek | Project | ||||
Creative Commons Indonesia | 171.296.938 | - | Creative Commons Indonesia | ||
Karyawan | Employee | ||||
Puryono | 600.000 | 1.350.000 | Puryono | ||
Total | 171.896.938 | 1.350.000 | Total |
6. Biaya dibayar di muka |
6. Prepaid expense |
Berdasarkan Perjanjian Sewa Menyewa Apartemen yang ditandatangani oleh Siska Doviana dengan pihak ketiga, Perkumpulan menyewa Unit 27AA di Tower A Apartemen Thamrin Residence selama jangka waktu 1 (satu) tahun dengan biaya sewa sejumlah Rp221.000.000 (termasuk uang jaminan sejumlah Rp17.000.000). |
Based on an Apartment Lease Agreement entered into by Siska Doviana and a third party, the Association rented Unit 27AA in Thamrin Residence Apartment Tower A for a period of 1 (one) year with a rental cost of Rp221,000,000 (including security deposit of Rp17,000,000). |
Pada tanggal 6 Juni 2014, Perkumpulan dan Humanitarian OpenStreetMap Team (“HOT”) menandatangani perjanjian dimana kedua pihak sepakat untuk berbagi ruang pertemuan pada lokasi apartemen tersebut di atas selama jangka waktu 1 (satu) tahun. Biaya sewa dibagi 50% untuk masing-masing pihak, dimana HOT menalangi terlebih dahulu seluruh pembayaran pada awal masa sewa dan Perkumpulan akan melunasi bagiannya sebelum tanggal 31 Desember 2013. Pada tanggal 31 Desember 2013, saldo utang kepada HOT terkait perjanjian ini sejumlah Rp110.500.000 belum dilunasi oleh Perkumpulan (Catatan 7). |
On June 6, 2014, the Association and Humanitarian OpenStreetMap Team (“HOT”) entered into an agreement in which both parties agreed to share a meeting space in the abovementioned apartment location for a period of 1 (one) year. The rental cost is shared 50% for each parties, respectively, whereby HOT initially borne the whole cost at the beginning of rental period and the Association shall pay its share of the cost before December 31, 2013. As of December 31, 2013, the balance of payable to HOT related to this agreement amounted to Rp110,500,000 has not been settled by the Association (Note 7). |
Biaya sewa untuk periode Juli-Desember 2013 sejumlah Rp55.250.000 dicatat sebagai beban dalam laporan aktivitas tahun 2013, sementara biaya sewa untuk periode Januari-Juni 2014 sejumlah Rp55.250.000 dicatat sebagai biaya dibayar di muka dalam laporan posisi keuangan tanggal 31 Desember 2013. |
The rental cost for the period from July up to December 2013 amounted to Rp55,250,000 is recognized as expense in the 2013 statement of activities, while the rental cost for the period from January up to June 2014 is recognized as prepaid expense in the statement of financial position as of December 31, 2013. |
7. Utang |
7. Payables |
2013 | 2012 | ||||
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Pihak ketiga | Third parties | ||||
Humanitarian OpenStreetMap Team | 115.828.217 | - | Humanitarian OpenStreetMap Team | ||
Yohannes Daris Adi Brata | 6.500.000 | - | Yohannes Daris Adi Brata | ||
Hans Abdiel | 2.803.000 | - | Hans Abdiel | ||
Nanang Syaifudin | 2.500.000 | - | Nanang Syaifudin | ||
Daris Ilma | 470.000 | 470.000 | Daris Ilma | ||
Soe Tjen Marching | 305.000 | 305.000 | Soe Tjen Marching | ||
Anggara | 300.000 | 300.000 | Anggara | ||
Indonesian International Education Foundation | - | 16.035.490 | Indonesian International Education Foundation | ||
Puryono | - | 1.543.000 | Puryono | ||
Nurul Baiti Rohmah | - | 526.500 | Nurul Baiti Rohmah | ||
Sigit Adhi Wibowo | - | 370.000 | Sigit Adhi Wibowo | ||
Ari Juliano Gema | - | 320.513 | Ari Juliano Gema | ||
Ihda Faradisa | - | 300.000 | Ihda Faradisa | ||
Elok Wahyuni | - | 150.000 | Elok Wahyuni | ||
Ivan Lanin | - | 76.230 | Ivan Lanin | ||
Djohan Satria Hasibuan | - | 75.000 | Djohan Satria Hasibuan | ||
Total pihak ketiga | 128.706.217 | 20.471.733 | Total third parties | ||
Pihak berelasi | Related parties | ||||
Siska Doviana | 43.174.277 | 6.934.074 | Siska Doviana | ||
Ivonne Kristiani | 4.500.000 | - | Ivonne Kristiani | ||
Isabella Apriana | 2.500.000 | 6.934.074 | Isabella Apriana | ||
Hendra Prastiawan | 1.085.000 | 1.085.000 | Hendra Prastiawan | ||
Total pihak berelasi | 51.259.277 | 8.019.074 | Total third parties | ||
Total | 179.965.494 | 28.490.807 | Total |
Pada tanggal 31 Desember 2013, utang kepada Humanitarian OpenStreetMap Team merupakan utang terkait sewa apartemen (Catatan 6) dan biaya pemeliharaan rutinnya. |
As of December 31, 2013, payables to Humanitarian OpenStreetMap Team represents payables related to the apartment rent (Note 6) and its routine maintenance costs. |
8. Beban Akrual |
8. Accrued expenses |
Pada tanggal 31 Desember 2012, akun ini merupakan beban akrual untuk proyek Wikimedia Cipta. |
As of December 31, 2012, this account represents accrued expenses for Wikimedia Cipta project. |
9. Perpajakan |
9. Taxation |
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2013 | 2012 | ||||
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Rugi komersial | (964.879.174) | (4.243.115.300) | Accounting loss | ||
Penyesuaian Fiskal | Tax adjustments | ||||
Pemberian hibah dan beasiswa | 474.325.000 | 3.386.467.479 | Grants and scholarships awarded | ||
Biaya dibayar di muka | 55.250.000 | 85.455.000 | Prepaid expense | ||
Penerimaan hibah dan sumbangan | (19.140.204) | (212.828.142) | Grants and donations received | ||
Penghasilan bunga | (7.527.262) | (132.048.381) | Interest income | ||
Pajak penghasilan | 1.865.458 | - | Income taxes | ||
Taksiran rugi fiskal | (460.106.182) | (1.116.069.344) | Estimated tax loss |
Perkumpulan menyampaikan SPT Tahunan Pajak Penghasilan Badan atas dasar perhitungan sendiri (self-assessment). SPT Tahunan Pajak Penghasilan Badan Tahun 2012 telah disampaikan ke Kantor Pajak pada tanggal 29 April 2013. |
The Association submits its Annual Corporate Income Tax Return on a self-assessment basis. The 2012 Annual Corporate Income Tax Return was submitted to the Tax Office on April 29, 2013. |
10. Sumbangan |
10. Donations |
2013 | 2012 | ||||
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Indonesian International Education Foundation | 17.305.080 | 23.398.800 | Indonesian International Education Foundation | ||
Creative Commons Corporation | - | 50.061.450 | Creative Commons Corporation | ||
Wikimedia Perancis | - | 11.500.559 | Wikimedia France | ||
Wikimedia Australia | - | 10.144.058 | Wikimedia Australia | ||
PT Saling Silang | - | 6.354.138 | PT Saling Silang | ||
Individu | 1.835.124 | 24.721.610 | Individual | ||
Jumlah | 19.140.204 | 126.180.615 | Total |
11. Iuran anggota |
11. Contributions from members |
2013 | 2012 | ||||
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Anggota umum | 7.450.000 | 3.750.000 | General members | ||
Anggota mahasiswa | 1.050.000 | 1.200.000 | Student members | ||
Anggota bawah umur | 200.000 | 300.000 | Junior members | ||
Jumlah | 8.700.000 | 5.250.000 | Total |
12. Hibah |
12. Grants |
2013 | 2012 | ||||
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Wikimedia Perancis | - | 48.064.909 | Wikimedia France | ||
Wikimedia Swiss | - | 38.582.618 | Wikimedia CH | ||
Jumlah | - | 86.647.527 | Total |
13. Beban |
13. Expenses |
2013 | ||||||||||
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Organisasi/ Organization |
Cipta Media Bersama | Karya Cipta Bersama Indonesia / Creative Commons Indonesia | Papat Limpad 2012 | Penciptaan dan Digitalisasi Konten | Bebaskan Pengetahuan 2014 | Cipta Media Seluler | Satwa Sulawesi | Jumlah/ Total |
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Administrasi | 38.448.054 | 1.993.440 | 92.376.245 | 650.000 | 1.218.800 | 178.500 | 64.517.327 | - | 199.382.366 | Administrative |
Transportasi | 1.480.450 | 175.000 | 215.000 | 880.000 | - | 182.100 | - | - | 2.932.550 | Transportation |
Gaji dan kompensasi | 13.200.000 | 71.028.075 | 64.112.500 | 10.000.000 | 6.388.889 | - | 95.000.000 | - | 259.729.464 | Salaries and compensation |
Rapat, pelatihan dan konferensi | 6.904.551 | 472.177 | 100.000 | 544.000 | - | - | - | - | 8.020.728 | Meeting, training and conference |
Perjalanan | 37.489.373 | 9.155.900 | - | 4.000.000 | - | - | - | 910.000 | 51.555.273 | Travelling |
Promosi | 9.634.900 | - | - | 2.145.000 | 175.000 | - | - | - | 11.954.900 | Promotion |
Beasiswa | - | - | - | 18.000.000 | - | - | 10.000.000 | - | 28.000.000 | Scholarships |
Hibah | - | 446.325.000 | - | - | - | - | - | - | 446.325.000 | Grants |
Pajak | 1.865.458 | - | - | - | - | - | - | - | 1.865.458 | Taxes |
Biaya bank | 1.887.230 | 5.000 | 20.000 | 208.500 | - | - | 10.000 | - | 2.130.730 | Bank charges |
Beban lain-lain | 21.427.232 | - | - | - | - | - | - | - | 21.427.232 | Other expenses |
Jumlah | 132.337.248 | 529.154.592 | 156.823.745 | 36.427.500 | 7.782.689 | 360.600 | 169.527.327 | 910.000 | 1.033.323.701 | Total |
2012 | ||||||||||
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Organisasi/ Organization |
Cipta Media Bersama | Karya Cipta Bersama Indonesia / Creative Commons Indonesia | Papat Limpad 2012 | Penciptaan dan Digitalisasi Konten | Bebaskan Pengetahuan 2014 | Cipta Media Seluler | Satwa Sulawesi | Jumlah/ Total |
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Administrasi | 12.258.075 | 45.590.257 | 117.384.662 | 9.599.600 | - | - | - | - | 184.832.594 | Administrative |
Transportasi | 1.535.250 | 4.644.180 | 4.960.500 | 2.000.000 | - | - | - | - | 13.139.930 | Transportation |
Gaji dan kompensasi | 11.050.000 | 336.056.795 | 179.132.900 | 5.000.000 | - | - | - | - | 531.239.695 | Salaries and compensation |
Rapat, pelatihan dan konferensi | 7.456.663 | 1.344.375 | 156.085.269 | 1.200.000 | - | - | - | - | 166.086.307 | Meeting, training and conference |
Perjalanan | 57.353.708 | 98.637.723 | 33.241.758 | 13.761.000 | - | - | - | - | 202.994.189 | Travelling |
Promosi | 2.970.500 | 875.000 | 73.301.000 | 3.330.000 | - | - | - | - | 80.476.500 | Promotion |
Beasiswa | 2.418.000 | - | 9.323.000 | 6.170.000 | - | - | - | - | 17.911.000 | Scholarships |
Hibah | - | 3.330.922.130 | - | - | - | - | - | - | 3.330.922.130 | Grants |
Pajak | 26.354.029 | - | - | - | - | - | - | - | 26.354.029 | Taxes |
Biaya bank | 1.826.228 | - | 50.000 | 121.000 | - | - | - | - | 1.997.228 | Bank charges |
Beban lain-lain | - | - | - | - | - | - | - | - | - | Other expenses |
Jumlah | 123.222.453 | 3.818.070.460 | 573.479.089 | 41.181.600 | - | - | - | - | 4.555.953.602 | Total |
14. Aset neto terikat temporer |
14. Temporarily restricted net assets |
Wikimedia Cipta | Cipta Media Bersama | Karya Cipta Bersama Indonesia / Creative Commons Indonesia | Papat Limpad 2012 | Penciptaan dan Digitalisasi Konten | Bebaskan Pengetahuan 2014 | Cipta Media Seluler | Satwa Sulawesi | Jumlah/ Total |
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Saldo pada tanggal 1 Januari 2012 | 37.634.349 | 4.424.861.844 | 876.679.607 | 9.599.600 | - | - | - | - | 5.339.175.800 | Balance as of January 1, 2012 |
Hibah (Catatan 12) | - | - | - | 86.647.527 | - | - | - | - | 86.647.527 | Grants (Note 12) |
Alokasi aset neto tidak terikat untuk proyek | - | - | - | 10.000.000 | - | - | - | - | 10.000.000 | Allocation of restricted net assets for project |
Pelaksanaan proyek | - | (3.818.070.460) | (573.479.089) | (41.181.600) | - | - | - | - | (4.432.731.149) | Projects implementation |
Pengembalian sisa hibah | (37.634.349) | - | - | - | - | - | - | - | (37.634.349) | Refund of remaining grant |
Saldo pada tanggal 31 Desember 2012 | - | 606.791.384 | 303.200.518 | 55.465.927 | - | - | - | - | 965.457.829 | Balance as of December 31, 2012 |
Pelaksanaan proyek | - | (529.154.592) | (156.823.745) | (36.427.500) | (7.782.689) | (360.600) | (169.527.327) | (910.000) | (900.986.453) | Projects implementation |
Pembebasan pembatasan penggunaan | - | - | - | (19.038.427) | - | - | - | - | (19.038.427) | Release of restriction |
Saldo pada tanggal 31 Desember 2013 | - | 77.636.792 | 146.376.773 | - | (7.782.689) | (360.600) | (169.527.327) | (910.000) | 45.432.949 | Balance as of December 31, 2013 |