Laporan keuangan 2014/Catatan
Laporan keuangan 2014/Catatan | 2014 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 2014 | December 31, 2014 |
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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2014 | 2013 | ||||
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Dewan Pengawas | Board of Trustees | ||||
Ketua | Ichsan Mochtar | Ichsan Mochtar | Head | ||
Wakil Ketua | - | - | Deputy Head | ||
Sekretaris | - | - | Secretary | ||
Anggota | Kartika Sari Henry | Kartika Sari Henry | Member | ||
Anggota | Prasetyo | Prasetyo | Member | ||
Anggota | Panjisakti Basunanda | Panjisakti Basunanda | Member |
2014 | 2013 | ||||
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Dewan Pengurus | Board of Executives | ||||
Ketua Umum | Siska Doviana | Siska Doviana | Chair | ||
Wakil Ketua Umum | - | - | Deputy Chair | ||
Sekretaris Jenderal | Ivonne Kristiani | Ivonne Kristiani | General Secretary | ||
Wakil Sekretaris Jenderal | Isabella Apriyana | Isabella Apriyana | Deputy General Secretary | ||
Bendahara | Indra Utama | Indra Utama | Treasurer | ||
Wakil Bendahara | Hendra Prastiawan | 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 2014 dan 2013, kurs yang digunakan adalah masing-masing sebesar Rp12.440 dan Rp12.189 per 1$US. 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, 2014 and 2013, the exchange rates used are Rp12,440 and Rp12,189 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 |
2014 | 2013 | ||||
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Kas di bank | Cash in bank | ||||
Rupiah | 639.606.855 | 64.174.414 | Indonesian Rupiah | ||
Dolar AS | 27.680.404 | 29.108.552 | US Dollar | ||
Total kas di bank | 667.287.259 | 93.282.966 | Total cash in bank | ||
Deposito berjangka | Time deposit | ||||
Rupiah | 3.000.000.000 | - | Rupiah | ||
Total | 3.667.287.259 | 193.282.966 | 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 |
2014 | 2013 | ||||
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Pihak ketiga | Third parties | ||||
Ari Juliano Gema | - | 1.359.600 | Ari Juliano Gema | ||
Johannes Daris Adibrata | 540.000 | - | Johannes Daris Adibrata | ||
Nanang Syarifuddin | 84.000 | - | Nanang Syarifuddin | ||
Biyanto Rebin | 10.675.000 | - | Biyanto Rebin | ||
Nurleni Noertam | 10.500.000 | - | Nurleni Noertam | ||
Rachmat Wachidi | 2.000.000 | - | Rachmat Wachidi | ||
Total pihak ketiga | 23.799.000 | 1.359.600 | Total third parties | ||
Pihak berelasi | Related party | ||||
Hendra Prastiawan | 14.140.000 | - | Hendra Prastiawan | ||
Isabella Apriyana | 84.000 | - | Isabella Apriyana | ||
Total pihak berelasi | 14.224.000 | - | Total related parties | ||
Total | 38.023.000 | 1.359.600 | Total |
5. Uang muka |
5. Advances |
2014 | 2013 | ||||
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Proyek | Project | ||||
Creative Commons Indonesia | 104.983.099 | 171.296.938 | Creative Commons Indonesia | ||
Puryono | - | 600.000 | Puryono | ||
Total | 104.983.099 | 171.896.938 | Total |
6. Biaya dibayar di muka |
6. Prepaid expense |
Biaya sewa untuk periode Juli-Desember 2013 sejumlah Rp 55.250.000 dicatat sebagai beban dalam laporan aktivitas tahun 2013, sementara biaya sewa untuk periode Januari-Juni 2014 sejumlah Rp 55.250.000 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. |
Pada tanggal 25 April 2014, Siska Doviana sebagai ketua perkumpulan Wikimedia Indonesia, menandantangani Perjanjian Sewa Menyewa rumah di Jalan Pati nomor 1, Menteng, Jakarta Pusat, untuk masa 2 (dua) tahun untuk periode 26 Mei 2014 sampai dengan 25 Mei 2016. Nilai sewa untuk masa tersebut adalah Rp.360.000.000,- ditambah dengan uang jaminan (Security Deposits) sebesar Rp.15.000.000,- yang akan dikembalikan pada akhir masa sewa. |
On April 25, 2014, Siska Doviana as a Chief of Perkumpulan Wikimedia Indonesia entered into a Lease Agreement of an Office (Shared) at Jalan Pati nomor 1, Menteng, Central Jakarta., for 2 (two) years rentals, May 26, 2014 – May 26, 2016. Rental cost is Rp.360.000.000,- excluding security depostis of Rp.15.000.000 which will be refund at the end of the rental period. |
Berdasarkan persetujuan penggunaan Kantor Jalan Pati nomor 1, bersama dengan Humanitarian OpenStreetMap (HOT OSM) dan Open Data Lab Jakarta, disetujui bahwa Biaya Sewa ditanggung masing-masing organisasi berdasar rencana masa penggunaan. |
Based on aggreement for using the Shared Office on Jalan Pati 1, among 3 (three) organizations; Perkumpulan Wikimedia Indonesia – Humanitarian OpenStreetMap (HOT OSM) and Open Data Lab Jakarta, agreed to share the rental cost for each organization based on occupation period. |
Biaya Rutin (Operasional) Pengelolaan Kantor setiap bulan, ditanggung setiap organisasi berdasarkan jumlah personel yang berkantor di Kantor Bersama ini. |
Monthly routine (operational) expenses will be shared based on quantity of staffs of each organization who using the Shared Office. |
Jumlah sebesar Rp.131.541.667,- merupakan porsi beban biaya sewa kantor untuk periode tahun 2015 dan tahun 2016 yang sudah dibayarkan terlebih dulu pada tahun 2014 ini. |
The amount of IDR 131.541.667,- are rentals expenses portion of 2015 and 2016, which already paid in 2014. |
7. Utang |
7. Payables |
2014 | 2013 | ||||
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Pihak ketiga | Third parties | ||||
Humanitarian OpenStreetMap Team | - | 115.828.217 | Humanitarian OpenStreetMap Team | ||
Yohannes Daris Adi Brata | 2.500.000 | 6.500.000 | Yohannes Daris Adi Brata | ||
Nanang Syaifudin | 2.500.000 | 2.500.000 | Nanang Syaifudin | ||
Daris Ilma | - | 470.000 | Daris Ilma | ||
Soe Tjen Marching | - | 305.000 | Soe Tjen Marching | ||
Anggara | - | 300.000 | Anggara | ||
Veni Kristanti | 4.500.000 | - | Veni Kristanti | ||
Biyanto Rebin | 4.500.000 | - | Biyanto Rebin | ||
Kartu Kredit Bank Mandiri | 1.832.086 | - | Bank Mandiri Credit Card | ||
Total pihak ketiga | 15.832.086 | 128.706.217 | Total third parties | ||
Pihak berelasi | Related parties | ||||
Siska Doviana | 43.174.277 | 43.174.277 | Siska Doviana | ||
Ivonne Kristiani | - | 4.500.000 | Ivonne Kristiani | ||
Isabella Apriana | 2.500.000 | 2.500.000 | Isabella Apriana | ||
Hendra Prastiawan | - | 1.085.000 | Hendra Prastiawan | ||
Total pihak berelasi | 45.674.277 | 51.259.277 | Total third parties | ||
Total | 62.405.863 | 179.965.494 | Total |
Pada tanggal 31 Desember 2013, utang kepada Humanitarian OpenStreetMap Team merupakan utang terkait sewa apartemen Thamrin Residence (Catatan 6) dan biaya pemeliharaan rutinnya. |
As of December 31, 2013, payables to Humanitarian OpenStreetMap Team represents payables related to the Thamrin Residence apartment rent (Note 6) and its routine maintenance costs. |
8. Beban Akrual |
8. Accrued expenses |
Tidak ada transaksi beban akrual untuk tahun 2014 dan 2013. | There in no accrued expenses transcaction during 2014 and 2013. |
9. Perpajakan |
9. Taxation |
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2014 | 2013 | ||||
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Rugi komersial | 3.803.908.991 | (964.879.174) | Accounting loss | ||
Pemberian hibah dan beasiswa | 4.907.626.186 | 474.325.000 | Grants and scholarships awarded | ||
Biaya dibayar di muka | 131.541.667 | 55.250.000 | Prepaid expense | ||
Penerimaan hibah dan sumbangan | (10.046.413.680) | (19.140.204) | Grants and donations received | ||
Penghasilan bunga | (169.449.838) | (7.527.262) | Interest income | ||
Pajak penghasilan | 42.362.465 | 1.865.458 | Income taxes | ||
Taksiran rugi fiskal | (1.330.424.209) | (460.106.182) | Estimated tax loss |
Perkumpulan menyampaikan SPT Tahunan Pajak Penghasilan Badan atas dasar perhitungan sendiri (self-assessment). SPT Tahunan Pajak Penghasilan Badan Tahun 2013 telah disampaikan ke Kantor Pajak pada tanggal 18 Juli 2014. | The Association submitsits Annual Corporate Income Tax Return on a self-assessment basis. The 2013 Annual Corporate Income Tax Return was submitted to the Tax Office on July 18 , 2014. |
10. Sumbangan |
10. Donations |
2014 | 2013 | ||||
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Indonesian International Education Foundation (IIEF) | - | 17.305.080 | Indonesian International Education Foundation (IIEF) | ||
Open Data Lab Jakarta | 34.000.000 | - | Open Data Lab Jakarta | ||
Humanitarian OpenStreetMap (HOT OSM) | 38.618.850 | - | Humanitarian OpenStreetMap (HOT OSM) | ||
BPK Gunung Mulia | 3.102.500 | - | BPK Gunung Mulia | ||
Individu | 50.000 | 1.835.124 | Individu | ||
Bank Mandiri | 3.000.000 | - | Bank Mandiri | ||
Lain-lain | 4.450.000 | - | Lain-lain | ||
Jumlah | 83.221.350 | 19.140.204 | Total |
11. Iuran anggota |
11. Contributions from members |
2014 | 2013 | ||||
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Anggota umum | 7.950.000 | 7.450.000 | General members | ||
Anggota mahasiswa | 1.250.000 | 1.050.000 | Student members | ||
Anggota bawah umur | 400.000 | 200.000 | Junior members | ||
Jumlah | 9.600.000 | 8.700.000 | Total |
12. Hibah |
12. Grants |
2014 | 2013 | ||||
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Indonesian International Education Foundation (IIEF) | 9.637.458.306 | - | Indonesian International Education Foundation (IIEF) | ||
Wikimedia Foundation (WMF) | 37.539.000 | - | Wikimedia Foundation (WMF) | ||
Humanistisch Instituut voorOntwikkelingssamenwerken (HIVOS) | 288.195.000 | - | Humanistisch Instituut voorOntwikkelingssamenwerken (HIVOS) | ||
Jumlah | 9.963.192.306 | - | Total |
13. Beban |
13. Expenses |
2014 | |||||||||||
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Organisasi/ Organization |
Cipta Media Bersama | Satwa Sulawesi | Karya Cipta Bersama Indonesia / Creative Commons Indonesia | Promosi Keliling Cipta Media Seluler | Cipta Media Seluler | Bebaskan Pengetahuan 2014 | Penciptaan & Digitalisasi Konten | Papat Limpad 2012 | Jumlah/ Total |
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Administrasi | 101.201.824 | - | - | - | 940.000 | 150.471.153 | 3.871.500 | 40.446.353 | - | 296.930.830 | Administrative |
Transportasi | 280.000 | - | - | 541.000 | 75.000 | 3.040.000 | 2.379.545 | 360.000 | - | 6.675.545 | Transportation |
Gaji dan kompensasi | 27.269.258 | - | - | 41.500.000 | 1.000.000 | 552.465.200 | 56.650.000 | 34.000.000 | - | 712.884.458 | Salaries and compensation |
Rapat, pelatihan dan konferensi | 7.362.004 | - | - | 340.148 | 17.243.000 | 74.997.473 | 13.535.510 | 35.100 | - | 113.513.235 | Meeting, training and conference |
Perjalanan | 20.210.154 | - | 6.377.780 | 34.169.390 | 130.492.506 | 204.933.004 | 27.789.204 | 2.704.158 | - | 426.676.196 | Travelling |
Promosi | 2.549.200 | - | - | 97.500 | 4.600.000 | 17.174.633 | 10.088.200 | 2.901.371 | - | 37.410.904 | Promotion |
Beasiswa | - | - | - | - | - | 1.577.000 | 15.005.000 | 25.948.888 | - | 42.530.888 | Scholarships |
Hibah | - | 51.082.698 | 30.798.000 | - | - | 4.783.214.600 | - | - | - | 4.865.095.298 | Grants |
Pajak | - | - | - | - | - | - | - | - | - | - | Taxes |
Biaya bank | 3.210.507 | - | - | 2.099.600 | - | 788.800 | 142.000 | 155.500 | - | 6.396.407 | Bank charges |
Beban lain-lain | 1.580.794 | - | - | - | - | - | - | - | - | 1.580.794 | Other expenses |
Jumlah | 163.663.741 | 51.082.698 | 37.175.780 | 78.747.638 | 154.350.506 | 5.788.661.863 | 129.460.959 | 106.551.370 | - | 6.509.694.555 | Total |
2013 | |||||||||||
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Organisasi/ Organization |
Cipta Media Bersama | Satwa Sulawesi | Karya Cipta Bersama Indonesia / Creative Commons Indonesia | Promosi Keliling Cipta Media Seluler | Cipta Media Seluler | Bebaskan Pengetahuan 2014 | Penciptaan & Digitalisasi Konten | Papat Limpad 2012 | Jumlah/ Total |
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Administrasi | 38.448.054 | 1.993.440 | - | 92.376.245 | - | 64.517.327 | 178.500 | 1.218.800 | 650.000 | 199.382.366 | Administrative |
Transportasi | 1.480.450 | 175.000 | - | 215.000 | - | - | 182.100 | - | 880.000 | 2.932.550 | Transportation |
Gaji dan kompensasi | 13.200.000 | 71.028.075 | - | 64.112.500 | - | 95.000.000 | - | 6.388.889 | 10.000.000 | 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 | 910.000 | - | - | - | - | - | 4.000.000 | 51.555.273 | Travelling |
Promosi | 9.634.900 | - | - | - | - | - | - | 175.000 | 2.145.000 | 11.954.900 | Promotion |
Beasiswa | - | - | - | - | - | 10.000.000 | - | - | 18.000.000 | 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 | - | 10.000 | - | - | 208.500 | 2.130.730 | Bank charges |
Beban lain-lain | 21.427.232 | - | - | - | - | - | - | - | - | 21.427.232 | Other expenses |
Jumlah | 132.337.248 | 529.154.592 | 910.000 | 156.823.745 | - | 169.527.327 | 360.600 | 7.782.689 | 36.427.500 | 1.033.323.701 | Total |
14. Aset neto terikat temporer |
14. Temporarily restricted net assets |
Organisasi/ Organization |
Cipta Media Bersama | Satwa Sulawesi | Karya Cipta Bersama Indonesia / Creative Commons Indonesia | Promosi Keliling Cipta Media Seluler | Cipta Media Seluler | Bebaskan Pengetahuan 2014 | Penciptaan & Digitalisasi Konten | Papat Limpad 2012 | Jumlah/ Total |
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Saldo pada tanggal 1 Januari 2013 | - | 606.791.384 | - | 303.200.518 | - | - | - | - | 55.465.927 | 965.457.829 | Balance as of January 1, 2013 |
Hibah (Catatan 12) | - | - | - | - | - | - | - | - | - | - | Grants (Note 12) |
Alokasi aset neto untuk proyek | - | - | - | - | - | - | - | - | - | - | Allocation of net asset for project |
Pelaksanaan proyek | - | (529.154.592) | (910.000) | (156.823.745) | - | (169.527.327) | (360.600) | (7.782.689) | (36.427.500) | (900.986.453) | Project implementation |
Pengembalian sisa hibah | - | - | - | - | - | - | - | - | (19.038.427) | (19.038.427) | Refund remaining grant |
Saldo pada tanggal 31 Desember 2013 | - | 77.636.792 | (910.000) | 146.376.773 | - | (169.527.327) | (360.600) | (7.782.689) | - | 45.432.949 | Balance as of December 31, 2013 |
Hibah (Catatan 12) | 288.195.000 | - | 37.539.000 | - | 211.567.035 | 7.816.675.026 | 150.000.000 | 1.459.216.245 | - | 9.963.192.306 | Grants (Note 12) |
Pelaksanaan proyek | - | (51.082.698) | (37.175.780) | (78.747.638) | (154.350.506) | (5.788.661.863) | (129.460.959) | (106.551.370) | - | (6.346.030.814) | Project implementation |
Pembebasan Pembatasan Penggunaan | - | - | 546.780 | - | - | - | - | - | - | - | Release of Restriction |
Saldo pada tanggal 31 Desember 2014 | 288.195.000 | 26.554.094 | - | 67.629.135 | 57.216.529 | 1.858.485.836 | 20.178.441 | 1.344.882.186 | - | 3.663.141.221 | Balance as of December 31, 2014 |