Laporan keuangan 2018/Catatan
Laporan keuangan 2018 | 2018 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 2018 | 31 December 2018 |
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. Umuma. Pendirian dan informasi umum
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1. Generala. Establishment and general information
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b. Manajemen kunci dan pegawai
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b. Key management and employees
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2018 | 2017 | ||||
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Dewan Pengawas | Board of Trustees | ||||
Ketua | Rinto Jio | Rinto Jio | Head | ||
Wakil Ketua | - | - | Deputy Head | ||
Sekretaris | - | - | Secretary | ||
Anggota | Kartika Sari Henry | Kartika Sari Henry | Member | ||
Anggota | Ricky Setiawan | Ricky Setiawan | Member | ||
Anggota | - | - | Member |
2018 | 2017 | ||||
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Dewan Pengurus | Board of Executives | ||||
Ketua Umum | Biyanto Rebin | Biyanto Rebin | Chair | ||
Wakil Ketua Umum | Ivonne Kristiani | - | Deputy Chair | ||
Sekretaris Jenderal | Isabella Apriyana | Isabella Apriyana | General Secretary | ||
Wakil Sekretaris Jenderal | Farras Dary Octara | Farras Dary Octara | Deputy General Secretary | ||
Bendahara | Djohan Satria Hasibuan | Djohan Satria Hasibuan | Treasurer | ||
Wakil Bendahara | Rachmat Wahidi | Rachmat Wahidi | Deputy Treasurer |
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c. Penyelesaian laporan keuangan
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c. Completion of the financial statements
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2. Ikhtisar kebijakan akuntansi yang signifikana. Dasar penyusunan laporan keuangan
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2. Summary of significant account policiesa. Basis of preparation of the financial statements
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b. Transaksi dan saldo dalam mata uang asing
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b. Foreign currency transactions and balances
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c. Transaksi dengan pihak berelasi
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c. Transactions with related parties
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d. Kas dan setara kas
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d. Cash and cash equivalent
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e. Instrumen keuangan
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e. Financial instruments
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f. Biaya dibayar di muka
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f. Prepaid expenses
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g. Transaksi sewa
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g. Lease transactions
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h. Provisi
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h. Provisions
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i. Perpajakan
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i. Taxation
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j. Pengakuan pendapatan dan beban
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j. Revenue and expense recognition
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k. Penggunaan pertimbangan, estimasi dan asumsi
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k. Use of judgments, estimates and assumptions
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l. Standar akuntansi yang telah disahkan namun belum berlaku efektif
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l. Accounting standards issued but not yet effective
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3. Kas dan setara kas |
3. Cash and cash equivalent |
2018 | 2017 | ||||
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Kas di bank | Cash in bank | ||||
Rupiah | 2.374.929.909 | 7.772.390.552 | Indonesian Rupiah | ||
Dolar AS | 72.559.940 | 48.263.806 | US Dollar | ||
Total kas di bank | 2.447.489.849 | 7.820.654.358 | Total cash in bank | ||
Deposito berjangka | Time deposit | ||||
Rupiah | 500.000.000 | - | Rupiah | ||
Total | 2.947.489.849 | 7.820.654.358 | 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 |
2018 | 2017 | ||||
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Pihak ketiga | Third parties | ||||
Suyono | 2.000.000 | 2.000.000 | Suyono | ||
Arief Rahman | - | 11.800.000 | Arief Rahman | ||
Humanitarian OpenStreetMap (HOT OSM) | 18.756.000 | 8.756.000 | Humanitarian OpenStreetMap (HOT OSM) | ||
Total pihak ketiga | 20.756.000 | 22.556.000 | Total third parties | ||
Pihak berelasi | Related party | ||||
Biyanto Rebin | 99.367 | - | Biyanto Rebin | ||
Hilman Fathoni | 17.500.000 | - | Hilman Fathoni | ||
Dwi Satria Utama | 700.000 | 700.000 | Dwi Satria Utama | ||
Nurleni Noertam | 42.557.613 | 17.850.000 | Nurleni Noertam | ||
Ricky Setiawan | 2.980.560 | 2.980.560 | Ricky Setiawan | ||
Proyek FAVANO 2018 | 433.100 | - | FAVANO 2018 Project | ||
Proyek Digic | - | 1.495.000 | Digic Project | ||
Proyek SPCCID | 13.266.729 | 2.518.807 | SPCCID Project | ||
Total pihak berelasi | 20.756.000 | 22.544.364 | Total related party | ||
Total | 98.293.369 | 48.100.364 | Total |
5. Uang muka
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5. Advances
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6. Biaya dibayar di muka
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6. Prepaid expense
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7. Utang |
7. Payables |
2018 | 2017 | ||||
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Pihak ketiga | Third parties | ||||
Perkumpulan Mitra TIK INDPT | - | 510.621.955 | Perkumpulan Mitra TIK INDPT | ||
Kartu Kredit Bank Mandiri | 17.262.968 | 11.684.945 | Bank Mandiri Credit Card | ||
Humanitarian OpenStreetMap (HOT OSM) | 235.646.651 | - | Humanitarian OpenStreetMap (HOT OSM) | ||
Total pihak ketiga | 252.909.619 | 522.306.900 | Total third parties | ||
Pihak berelasi | Related parties | ||||
Siska Doviana | - | 45.108.533 | Siska Doviana | ||
Biyanto Rebin | - | 854.521 | Biyanto Rebin | ||
Nurleni Noertam | - | 292.387 | Nurleni Noertam | ||
Fajarwati | - | 1.925.732 | Fajarwati | ||
Proyek Digic | - | 8.934.060 | Digic Project | ||
Proyek Mrebawani Wikipedia Jawa | - | 38.262.884 | Project – Mrebawani Javanese Wikipedia | ||
Proyek Peningkatan Kinerja Teknologi | - | 54.000.000 | Peningkatan Kinerja Teknologi Project | ||
PT Wahana Medium Cendekia | - | 235.071.980 | PT Wahana Medium Cendekia | ||
Total pihak berelasi | - | 384.450.097 | Total related parties | ||
Lain-lain | Others | ||||
Pajak Penghasilan | 10.406.391 | - | Income Tax | ||
BPJSTK | 536.473 | - | BPJSTK | ||
Total pihak berelasi | 10.942.864 | - | Total related parties | ||
Total | 263.852.483 | 906.756.997 | Total |
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8. Beban Akrual
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8. Accrued expenses
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9. Perpajakana. Utang pajak
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9. Taxation
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b. Pajak penghasilan badan
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b. Corporate income tax
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2018 | 2017 | ||||
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Untung (rugi) akuntansi | (4.494.766.254) | 4.702.368.805 | Accounting profit (loss) | ||
Penyesuaian fiskal | Tax adjustments | ||||
Pemberian hibah dan beasiswa | 4.010.316.708 | 1.452.839.898 | Grants and scholarships awarded | ||
Biaya dibayar di muka | 236.111.111 | 45.697.000 | Prepaid expense | ||
Penerimaan hibah dan sumbangan | (4.613.262.726) | (8.704.868.096) | Grants and donations received | ||
Penghasilan bunga | (98.090.085) | (66.926.398) | Interest income | ||
Pajak penghasilan | 19.618.017 | 13.385.280 | Income taxes | ||
Taksiran rugi fiskal | (4.940.073.229) | (2.557.503.511) | Estimated tax loss |
Perkumpulan menyampaikan SPT Tahunan Pajak Penghasilan Badan atas dasar perhitungan sendiri (self-assessment). | The Association submits its Annual Corporate Income Tax Return on a self-assessment basis. |
10. Sumbangan |
10. Donations |
2018 | 2017 | ||
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Humanitarian OpenStreetMap | - | 87.419.355 | Humanitarian OpenStreetMap |
Uni Eropa (UE) | 19.975.000 | - | Europian Union (EU) |
Individu | 6.211.505 | 9.395.248 | Individual |
Universitas Bina Nusantara | 1.000.000 | - | Bina Nusantara University |
Creative Commons | 40.485.900 | - | Creative Commons |
Proyek Mrebawani | 38.262.884 | - | Mrebawani Project |
Proyek SPCCID | - | 98.657.552 | SPCCID Project |
Proyek APG 2018 | 236.800.000 | - | APG 2018 Project |
Proyek CME | - | 57.455.692 | CME Project |
Proyek Favano SAPG | - | 156.000.000 | Favano SAPG Project |
Proyek PKT/KMT | 54.000.000 | 108.000.000 | PKT/KMT Project |
Proyek Digic | 8.934.060 | - | Digic Project |
Jumlah | 405.669.349 | 516.927.847 | Total |
11. Iuran anggota |
11. Contributions from members |
2018 | 2017 | ||||
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Anggota umum | 17.500.000 | 18.000.000 | General members | ||
Anggota mahasiswa | 1.450.000 | 2.450.000 | Student members | ||
Anggota bawah umur | 700.000 | 700.000 | Junior members | ||
Jumlah | 19.650.000 | 21.150.000 | Total |
12. Hibah |
12. Grants |
2018 | 2017 | ||
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Indonesian International Education Foundation (IIEF) | 1.892.406.550 | 6.408.869.500 | Indonesian International Education Foundation (IIEF) |
Wikimedia Foundation (WMF) | 2.315.186.827 | 1.692.531.919 | Wikimedia Foundation (WMF) |
Humanistisch Instituut voor Ontwikkelingssamenwerken (HIVOS) | - | 86.455.000 | Humanistisch Instituut voor Ontwikkelingssamenwerken (HIVOS) |
CCID International | - | 15.508.330 | CCID International |
Wikimedia Deuchland (WMDE) | - | 11.180.500 | Wikimedia Deuchland (WMDE) |
Jumlah | 4.207.593.377 | 8.128.090.249 | Total |