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Daftar isi Halaman/ Contents
Page
Surat Pernyataan Dewan Pelaksana Board of Directors Statement Letter
Laporan Auditor Independen Independent Auditors Report
Laporan Keuangan Financial Statements
Laporan Posisi Keuangan 1 Statements of Financial Position
Laporan Aktivitas 2 Statements of Activities
Laporan Arus Kas 3 Statements of Cash Flows
Catatan atas Laporan Keuangan 4 - 20 Notes to the Financial Statements
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The original financial statements included
herein is in Indonesian language
1
Mitra Mandiri Mitra Mandiri
(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Laporan Posisi Keuangan Statements of Financial PositionPer 31 Desember 2009 dan 2008 As of 31 December 2009 and 2008
(Dalam Rupiah) (Stated in Rupiah)
Catatan/
2009 Notes 2008
Aktiva Assets
Aktiva lancar Current assets
Kas dan setara kas 903.880.961 3 4.919.337.433 Cash and cash equivalentsPiutang lain-lain dan uang muka 500.000 6.500.000 Other receivable and advancesAktiva tetap - nilai buku 72.959.036 4 70.391.715 Fixed assets - book value
Jumlah aktiva 977.339.997 4.996.229.148 Total assets
Kewajiban dan aktiva bersih Liabilities and net assets
Kewajiban Liabilities
Kewajiban jangka pendek Current liabilities
Hutang pajak 492.742 5 1.300.782 Taxes payableBiaya masih harus dibayar 42.212.912 6 42.157.500 Accrued expenses
Jumlah kewajiban jangka pendek 42.705.654 43.458.282 Total current liabilities
Kewajiban jangka panjang Long-term liabilities
Penyisihan imbalan pasca kerja Provision for post-employmentkaryawan 224.735.570 7 152.757.479 benefits
Jumlah kewajiban 267.441.224 196.215.761 Total liabilities
Aktiva bersih 709.898.773 8 4.800.013.387 Net assets
Jumlah kewajiban dan Total liabilities and
aktiva bersih 977.339.997 4.996.229.148 net assets
Catatan atas laporan keuangan merupakan bagianyang tidak terpisahkan dari laporan keuangan.
The accompanying notes to the financial statements,form an integral part of the financial statements.
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The original financial statements included
herein is in Indonesian language
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Mitra Mandiri Mitra Mandiri
(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Laporan Aktivitas Statements of ActivitiesUntuk tahun yang berakhir pada tanggal-tanggal For the years ended31 Desember 2009 dan 2008 31 December 2009 and 2008
(Dalam Rupiah) (Stated in Rupiah)
Catatan/
2009 Notes 2008
Tidak terikat : Unrestricted :
Penerimaan Receipts
Aktiva bersih terbebaskan Net assets releaseddari pembatasan 134.568.994 9 198.677.196 from restriction
Lain-lain 242.339.904 9 53.083.514 Others
Jumlah penerimaan 376.908.898 251.760.710 Total receipts
Pengeluaran 169.215.171 10a 18.810.400 Disbursements
Kenaikan aktiva bersih Increase unrestricted of
tidak terikat 207.693.727 232.950.310 net assets
Terikat temporer : Temporary restricted :
Penerimaan Receipts
Donatur 1.717.599.875 9 7.796.324.710 Donor
Pengeluaran 10a Disbursements
Program pendidikan 1.236.611.040 2.310.759.280 Education programme
Bantuan bencana alam 3.880.030.884 2.142.478.826 Disarter aidsKesehatan - 100.601.900 HealthnessProgram Aspac - 709.091.255 Aspac programmeAktiva bersih terbebaskan Net assets released
dari pembatasan from restrictionProgram pendidikan - 198.677.196 Education programmeBantuan bencana alam 70.120.894 - Disarter aidsKesehatan 64.448.100 - Healthness
Jumlah pengeluaran 5.251.210.918 5.461.608.457 Total disbursements
Kenaikan/(penurunan) aktiva Increase/(decrease) of temporary
bersih terikat temporer (3.533.611.043) 2.334.716.253 restricted net assets
Jumlah kenaikan/(penurunan) Total increase/(decrease)aktiva bersih (3.325.917.316) 2.567.666.563 net assets
Beban operasi - bersih 764.197.298 11 860.551.220 Operation expenses - net
Jumlah perubahan dalam Total changes inaktiva bersih (4.090.114.614) 1.707.115.343 net assets
Aktiva bersih pada awal tahun 4.800.013.387 3.092.898.044 Net assets at beginning of the year
Aktiva bersih pada akhir tahun 709.898.773 4.800.013.387 Net assets at end of the year
Catatan atas laporan keuangan merupakan bagianyang tidak terpisahkan dari laporan keuangan.
The accompanying notes to the financial statementsform an integral part of the financial statements.
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herein is in Indonesian language
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Mitra Mandiri Mitra Mandiri
(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Laporan Arus Kas Statements of Cash FlowsUntuk tahun yang berakhir pada tanggal-tanggal For the years ended31 Desember 2009 dan 2008 31 December 2009 and 2008
(Dalam Rupiah) (Stated in Rupiah)
Catatan/
2009 Notes 2008
Cash flows from operatingArus kas dari aktivitas operasi activities
Kas dari donatur 1.760.490.075 10 7.808.741.511 Cash from donorKas dari pendapatan bunga 199.449.704 40.666.713 Cash from interest incomeKas untuk program dan lainnya (5.948.509.251) (6.106.185.819) Cash for program and others
Kas bersih dari (digunakan Net cash from (used for)untuk) aktivitas operasi (3.988.569.472) 1.743.222.405 operating activities
Cash flows from investingArus kas dari aktivitas investasi activities
Penambahan aktiva tetap (26.887.000) (29.450.000) Addition of fixed assets
Kas bersih dari (digunakan Net cash from (used for)untuk) aktivitas investasi (26.887.000) (29.450.000) investing activities
Kenaikan/(penurunan) bersih Net increase/(decrease) inkas dan setara kas (4.015.456.472) 1.713.772.405 cash and cash equivalents
Saldo kas dan setara kas pada Cash and cash equivalentsawal tahun 4.919.337.433 3.205.565.028 at beginning of the period
Saldo kas dan setara kas pada Cash and cash equivalents
akhir tahun 903.880.961 3 4.919.337.433 at end of the period
Rekonsiliasi perubahan dalam Reconciliation of changesaktivabersihmenjadikasbersih in net assets to net cashdari (digunakan untuk) from (used for) operatingaktivitas operasi : activity :
Perubahan dalam aktiva bersih (4.090.114.614) 1.707.115.343 Changes in net assets
Penyesuaianatasperubahandalam Adjustment for changes in
aktiva bersih yang digunakan net assets used foruntuk aktivitas operasi : operating activities :
Beban penyusutan 24.319.679 18.161.127 Depreciation expenses
Penyisihan uang jasa karyawan 71.978.091 15.674.022 Provision for employment benefits(Kenaikan) penurunan piutang (Increase) decrease in
karyawan dan uang muka employee receivable anddibayar 6.000.000 (6.500.000) advance payments
Kenaikan (penurunan) hutang Increase (decrease) in taxpajak dan biaya masih payableand accruedharus dibayar (752.628) (21.728.913) expenses
Penghapusan uang muka Writen off on advance
dibayar - 5.300.000 paymentPembebanan uang muka
dibayar - 25.200.826 Charged of advance payment
Kas bersih dari aktivitas Net cash from operating
operasi (3.988.569.472) 1.743.222.405 activities
Catatan atas laporan keuangan merupakan bagianyang tidak terpisahkan dari laporan keuangan.
The accompanying notes to the financial statementsform an integral part of the financial statements.
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Mitra Mandiri Mitra Mandiri
(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Catatan atas Laporan Keuangan Notes to the Financial Statements
1.
U m u m
Yayasan Mitra Mandiri (Yayasan) didirikanberdasarkan akte notaris Ny. Yetty Taher, SH.,No. 67 tanggal 24 Oktober 1995. Akte pendirian
telah didaftarkan pada Pengadilan NegeriJakarta Selatan dengan No. 38/A. Yay/HKM/1998, PN. JAK-SEL, tanggal 26 Maret
1998.
1. General
Yayasan Mitra Mandiri (the "Foundation")
was established by deed No. 67 of notarypublic Mrs. Yetty Taher, SH., dated 24 October
1995 and the deed of establishment wasregistered at district court of Jakarta Selatan,
in No. 38/A. Yay/ HKM/1998, PN. JAK-SEL,dated 26 March 1998.
Sesuai dengan akta pendirian, tujuan utamadidirikannya yayasan adalah dalam bidangpendidikan dan kesejahteraan sosial di
Indonesia.
Yayasan berdomisili di Jakarta dan memilikicabang di Indonesia dan mulai aktif pada tahun
1996.
According to the deed of establishment, scope
of activity comprises of education programmeand social prosperity in Indonesia.
The foundation was domiciled in Jakarta and
had the branch office in Indonesia, and start its
activity in 1996.
Sesuai dengan akte notaris Anne Djoenardi SH.
MBA., No. 15 tanggal 16 April 2009, anggarandasar Yayasan telah disesuaikan denganUndang-Undang No. 28 Tahun 2004 tentangperubahan Undang-Undang No. 16 Tahun 2001tentang Yayasan. Sampai dengan tanggallaporan auditor independen, persetujuan dari
Menteri Hukum dan Hak Asasi ManusiaRepublik Indonesia masih dalam proses(selanjutnya lihat catatan 13).
In accordance with notarial deed of Anne
Djoenardi SH. MBA., No. 15 dated 16 April
2009, article of association of the foundation
has been changed to met Law No. 28 Year 2004regarding amendment of Law No. 16 Year 2001
regarding Foundation. Up to the date of
independent auditors report, approval from
Minister of Law and Human Rights of theRepublic of Indonesia is still in process (further
see note 13).
Berdasarkan notulen rapat umum tanggal4 Maret 2009, disetujui untuk :
Based on minutes of general meeting dated
4 March 2009, agreed to :
membentuk dewan pembina, pengurusdan pengawas sebagai beikut :
to form of board of builder, director andsupervisor as follows :
Dewan pembina : Board of builder :
Ketua : Tjahaja Riady Chair : Tjahaja RiadyAnggota : Tanri Abeng MBA Member : Tanri Abeng MBA
Sri Astari Rasjid Sri Astari Rasjid
Dewan pengurus : Board of director :
Ketua : Ir. John Sadrak Karamoy Chairman : Ir. John Sadrak Karamoy
Sekretaris : Anne Berniece Atkinson Secretary : Anne Berniece AtkinsonParapak Parapak
Program : Bianti Soedradjat Programme : Bianti SoedradjatDjiwandono ME Djiwandono ME
Penggalang dana : Terry S McPhail Fund raise : Terry S McPhailJoerg Kelling Joerg Kelling
Dewan pengawas : Board of supervisor :
Ketua : Prof. Dr. Lily Ismudiati Chair : Prof. Dr. Lily IsmudiatiRilantono Rilantono
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Mitra Mandiri Mitra Mandiri
(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Catatan atas Laporan Keuangan (lanjutan) Notes to the Financial Statements (continued)
1. U m u m(lanjutan) 1. General (continued)
Pengurus Yayasan Mitra Mandiri pada tahun2008 adalah sebagai berikut :
Yayasan Mitra Mandiris board of advisors,supervisors and directors in 2008 are as
follows :
Dewan penasehat : Board of advisors :
Ketua : Atie W Soekandar Chair : Atie W SoekandarAnggota : James T Riady Member : James T RiadyAnggota : Tanri Abeng Member : Tanri AbengAnggota : Astari Rasjid Member : Astari Rasjid
Dewan pengawas : Board of supervisors :
Ketua : Lily I Rilantono Chair : Lily I Rilantono
Anggota : Louis A Clinton Member : Louis A Clinton
Dewan pelaksana : Board of directors :
Ketua : John S Karamoy Chair : John S Karamoy
Sekretaris : Anne Parapak Secretary : Anne ParapakPelaksana komite Directorofprogramme
program : BiantiSDjiwandono committee : Bianti S DjiwandonoAnggota komite Member of fundraising
penggalangan dana : Terry S Mc Phail committee : Terry S Mc PhailAnggota komite Member of fundraising
penggalangan dana : Joerg Kelling committee : Joerg KellingPelaksana eksekutif : Gino Latief Sn Excecutive director : Gino Latief Sn
Yayasan sedang dalam proses untukmenyesuaikan anggaran dasar yayasan agar
sesuai dengan Undang-undang No. 28 tahun2004 tentang yayasan (lihat catatan 13a).Berdasarkan undang-undang tersebut, yayasanyang belum menyesuaikan anggaran dasarnyatidak diperkenankan menggunakan kata
yayasan, sehingga untuk tujuan penerbitanlaporan keuangan, nama Yayasan MitraMandiri untuk sementara diubah menjadi
Mitra Mandiri.
The foundation still in process to amend the
article of association of the foundation in order
to conform with the Law No. 28 year 2004
regarding the foundation (see note 13a). Basedon those law, foundation which has not yet
amended its article of association are not allow
to use word of foundation, therefore for issuing
the financial statements purposes, name of
Yayasan Mitra Mandiri was temporary
changed become Mitra Mandiri.
2.
Ikhtisar kebijakan akuntansi penting 2. Summary of significant accounting policies
Berikut ini adalah ikhtisar kebijakan akuntansipenting yang diterapkan oleh yayasan dalampenyusunan laporan keuangan ini.
Set out below is a summary of the significantaccounting policies adopted by the foundation
in the preparation of its financial statements.
a. Prinsip penyajian a. Basis of preparation
Laporan keuangan ini disajikan sesuai
dengan prinsip akuntansi yang berlakuumum di Indonesia.
The financial statements have been
prepared in accordance with generally
accepted accounting principles in
Indonesia.
Laporan arus kas disajikan denganmenggunakan metode arus kas langsung.
The statements of cash flows have been
prepared using the direct method.
Angka-angka yang disajikan dalam catatanatas laporan keuangan disajikan dalamRupiah penuh.
All figures presented in the notes to the
financial statements are stated in full
Rupiah.
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Mitra Mandiri Mitra Mandiri
(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Catatan atas Laporan Keuangan (lanjutan) Notes to the Financial Statements (continued)
2. Ikhtisar kebijakan akuntansi penting(lanjutan)
2. Summary of significant accounting policies(continued)
b.
Pengakuan pendapatan dan beban
Pendapatan dari donatur diakui pada saatditerima (cash basis).
Beban diakui pada saat terjadinya (metodeakrual).
b. Revenue and expense recognition
Revenue from donor is recognized on cash
basis.
Expenses are recognized when incurred
(accrual basis).
c.
Kas dan setara kas
Kas dan setara kas terdiri dari kas dan bankserta deposito jangka pendek yang
penempatannya tidak lebih dari 3 (tiga)bulan, serta tidak dibatasi penggunaannya.
c. Cash and cash equivalents
Cash and cash equivalents consist of cash
on hand and in banks, and short term
deposits with maturity not more than three
months at the date of placement and no
limit in use.
d.
Aktiva tetap
Aktiva tetap dinyatakan berdasarkan
harga perolehan dikurangi akumulasipenyusutannya. Penyusutan dihitung sesuaidengan taksiran masa manfaat aktiva yang
bersangkutan dengan menggunakan metodesaldo menurun berganda (double decliningbalance method)sebagai berikut :
d. Fixed assets
Fixed assets are stated at cost less
accumulated depreciation. Fixed assets are
depreciated using double declining balance
method based on the estimated useful lives
as follows :
Persentase Percentage ofJenis aktiva tetap penyusutan Type of fixed assets depreciation
Peralatan kantor 25% Office equipment 25%
Biaya perbaikan dan pemeliharaandibebankan langsung ke laporan aktivitas
pada saat terjadinya biaya-biaya tersebut.
Sedangkan biaya-biaya yang berjumlahbesar dan sifatnya meningkatkan kondisi
aktiva secara signifikan dikapitalisasi.Apabila suatu aktiva tetap tidak lagidigunakan atau dijual, nilai tercatat danakumulasi penyusutan aktiva tersebutdikeluarkan dari pencatatannya sebagaiaktiva tetap dan keuntungan atau kerugian
yang terjadi diperhitungkan dalam laporanaktivitas tahun bersangkutan.
The cost of repairs and maintenance is
charged to statement of activities as
incurred. Expenditures which extend the
future life of assets or provide furthereconomic benefits by increasing capacity
are capitalized and depreciated based on
applicable depreciation rate. When assets
are retired or otherwise disposed of,their carrying value and the related
accumulated depreciation are eliminated
from the fixed assets and the result gain or
losses are recognized in the statement of
activities for the year.
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Mitra Mandiri Mitra Mandiri
(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Catatan atas Laporan Keuangan (lanjutan) Notes to the Financial Statements (continued)
2. Ikhtisar kebijakan akuntansi penting(lanjutan) 2. Summary of significant accounting policies(continued)
e.
Pajak penghasilan e. Income tax
Yayasan menghitung pajak penghasilanberdasarkan metode pajak tangguhan
(deferred tax method) sesuai denganPernyataan Standar Akuntansi Keuangan(PSAK) No. 46 Akuntansi Pajak
Penghasilan.
The Foundation income tax adopt deferred
tax method in accordance with Statement of
Financial Accounting Standards No. 46,
Accounting for Income taxes.
Beban pajak kini ditentukan berdasarkan
laba kena pajak dalam periode yangbersangkutan yang dihitung berdasarkantarif pajak yang berlaku.
Current tax expense is determined based on
the taxable income for the year computedusing prevailing tax rates.
Aktiva dan kewajiban pajak tangguhandiakui atas konsekuensi pajak periode
mendatang yang timbul dari perbedaanjumlah tercatat aktiva dan kewajibanmenurut laporan keuangan dengan dasar
pengenaan pajak aktiva dan kewajiban.Kewajiban pajak tangguhan diakui untuksemua perbedaan temporer kena pajak danaktiva pajak tangguhan diakui untuk
perbedaan temporer yang bolehdikurangkan, sepanjang besar kemungkinandapat dimanfaatkan untuk mengurangi labakena pajak pada masa datang.
Deferred tax assets and liabilities are
recognized for the future tax consequences
attributable to the differences between the
financial statement carrying amounts of
exiting assets and liabilities and their
respective tax bases. Deferred tax liabilities
are recognized for all taxable temporary
differences and deferred tax assets arerecognized for deductible temporary
differences to the extent that is probablethat taxable income will be available in
future periods against which the deductible
temporary differences can be utilized.
Saldo rugi fiskal yang dapat dikompensasidiakui sebagai aktiva pajak tangguhanapabila besar kemungkinan bahwa jumlah
laba fiskal pada masa mendatang akanmemadai untuk dikompensasi.
Deferred tax assets relating to the carry
forward of unused tax losses are
recognized to the extent that is probable
that future taxable profit will be available
against which the unused tax losses can beutilized.
Pajak tangguhan diukur dengan
menggunakan tarif pajak yang berlaku atausecara substansial telah berlaku padatanggal neraca.
Deferred tax is calculated at the tax rates
that have been enacted or substantivelyenacted by the balance sheets date.
f.
Transaksi dalam mata uang asing f. Transactions in foreign curencies
Yayasanmenyelenggarakanpembukuannyadalam mata uang Rupiah. Transaksi-
transaksi dalam mata uang asing dijabarkanke dalam mata uang Rupiah denganmenggunakan kurs yang berlaku pada saat
terjadinya transaksi yang bersangkutan.
The foundation maintains its accounting
records in Rupiah. Transactions in foreign
currencies are converted into Rupiah at the
exchange rate prevailing at the date of the
transaction.
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Mitra Mandiri Mitra Mandiri
(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Catatan atas Laporan Keuangan (lanjutan) Notes to the Financial Statements (continued)
(Dalam Rupiah) (Stated in Rupiah)
2. Ikhtisar kebijakan akuntansi penting(lanjutan)
2. Summary of significant accounting policies(continued)
f. Transaksi dalam mata uang asing(lanjutan)
f. Transactions in foreign currencies(continued)
Pada akhir tahun, aktiva dan kewajibanmoneter dalam valuta asing dijabarkan kedalam mata uang Rupiah denganmempergunakan kurs tengah yangdikeluarkan oleh Bank Indonesia yang
berlaku pada tanggal tersebut yakni :
As year end, monetary assets and liabilities
in foreign currency translated into Rupiah
using middle exchange rates of Bank
Indonesia at that dates as follows :
Jenis mata uang 2009 2008 Type of currency
1 Dollar Amerika Serikat Rp 9.400 Rp 10.950 1 US Dollar
Keuntungan atau kerugian yang timbulsebagai akibat dari penjabaran aktiva dankewajiban dalam mata uang asing dicatat
sebagai laba atau rugi tahun berjalan.
Exchange gains and losses arising from
translation of assets and liabilities
denominated in foreign currencies are
recognised in the current year income
statement.
3.
Kas dan setara kas 3. Cash and cash equivalents
2009 2008
Kas 5.723.893 4.511.191 Cash on handBank : Banks :
Dalam Dolar Amerika Serikat 92.482.276 727.135.953 In US DollarDalam Rupiah 348.339.253 388.305.324 In RupiahDalam Euro - 178.522.778 In Euro
Deposito berjangka Time deposits
Dalam Dollar Amerika Serikat In US Dollar
PT Bank Negara Indonesia - 404.029.310 PT Bank Negara Indonesia
Dalam Rupiah In RupiahPT Bank CIMB Niaga 457.335.539 3.216.832.877 PT Bank CIMB Niaga
Jumlah kas dan setara kas 903.880.961 4.919.337.433 Total cash and cash equivalents
Tingkat bunga per tahun berkisar antara :Interest rate per annum on time deposit are as
follows :
Dalam DollarAmerikaSerikat - 3,50% - 5,00% In US DollarDalam Rupiah 8,00% - 9,00% 11,00% - 12,00% In Rupiah
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Mitra Mandiri Mitra Mandiri
(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Catatan atas Laporan Keuangan (lanjutan) Notes to the Financial Statements (continued)
(Dalam Rupiah) (Stated in Rupiah)
4.
Aktiva tetap 4. Fixed assets
Saldo dan pergerakan - 2009 Balance and movement - 2009
Saldo/ Saldo/
Balance Penambahan/ Pengurangan/ Balance1 Jan. 2009 Additions Deduction 31 Dec. 2009
Peralatan kantor : Office equipment :
Harga perolehan 146.975.850 26.887.000 - 173.862.850 Acquisition cost
Akumulasi Accumulatedpenyusutan (76.584.135) (24.319.679) - (100.903.814) depreciation
Nilai buku 70.391.715 72.959.036 Book value
Saldo dan pergerakan - 2008 Balance and movement - 2008
Saldo/ Saldo/
Balance Penambahan/ Pengurangan/ Balance1 Jan. 2008 Additions Deduction 31 Dec. 2008
Peralatan kantor : Office equipment :
Harga perolehan 117.525.850 29.450.000 - 146.975.850 Acquisition costAkumulasi Accumulated
penyusutan (58.423.008) (18.161.127) - (76.584.135) depreciation
Nilai buku 59.102.842 70.391.715 Book value
2009 2008
5. Hutang pajak 5. Taxes payable
Pajak penghasilan pasal 21 492.742 1.300.782 Income tax article 21
6.
Biaya masih harus dibayar 6. Accrued expenses
Beban konsultan 37.600.000 42.157.500 Consultant feeTelepon 4.612.912 - Telephone
Jumlah 42.212.912 42.157.500 Total
7. Penyisihan imbalan pasca kerja karyawan 7. Provision for post-employment benefits
Saldo akhir tahun 224.735.570 152.757.479 Balance at year end
Yayasan menghitung penyisihan imbalan
pasca kerja karyawan berdasarkan Undang-Undang Tenaga Kerja No. 13/2003 tanggal25 Maret 2003 yang perhitungannya
menggunakan metode projected unit credit.Asumsi yang dipakai untuk penilaian adalah
usia pengunduran diri normal yakni usia 55tahun, kenaikan gaji rata-rata 10% per tahun(2009 dan 2008) dan tingkat diskonto sebesar10,5% (2009 dan 2008)per tahun.
The Foundation provide the provision for post
employee benefits based on Labor Law
No. 13/2003 dated 25 March 2003 which
calculated using projected unit credit method.
The assumption use for the valuation were
normal retirement age at 55, average salary
increase 10% per annum (2009 and 2008) anddiscounted rate at 10.5% (2009 and 2008) per
annum.
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Mitra Mandiri Mitra Mandiri
(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Catatan atas Laporan Keuangan (lanjutan) Notes to the Financial Statements (continued)
(Dalam Rupiah) (Stated in Rupiah)
2009 2008
7. Penyisihan imbalan pasca kerja karyawan 7. Provision for post-employment benefits(lanjutan) (continued)
Rinciannya sebagai berikut : The details as follows :
Saldo awal tahun 152.757.479 137.083.457 Balance at beginning of periodPenyisihan tahun berjalan 71.978.091 15.674.022 Provision of the period
Saldo akhir tahun 224.735.570 152.757.479 Balance at end of the period
Rekonsiliasi kewajiban yang diakui di neraca : Reconciliation liabilities which recognized inbalance sheet :
Nilai sekarang atas kewajiban Present value of obligationpada akhir periode 276.778.053 190.413.273 at end period
Biaya masa lalu non vested yang Prior non vested expense whichbelum diakui (52.042.483) (37.655.794) not recognized
Kewajiban bersih yang diakui Net liabilities recognized indi neraca 224.735.570 152.757.479 balance sheet
8. Aktiva bersih 8. Net assets
Terdiri dari : Consist of :
Tidak terikat (1.454.070.371) (897.566.800) Unrestricted
Terikat temporer : Temporary restricted :
Program pendidikan Education programmeCitibank NA 882.870.532 795.883.068 Citibank NAPT Microsoft Indonesia 256.401.122 269.408.949 PTMicrosoft IndonesiaPT Bank Central Asia Tbk 102.738.646 126.476.553 PT Bank Central Asia Tbk
Exxon Mobil Oil Indonesia Inc 37.152.130 - Exxon Mobil Oil Indonesia Inc
Jumlah 1.279.162.430 1.191.768.570 Total
Bantuan bencana alam Disaster aidsPT BMW Indonesia - 70.120.894 PT BMW IndonesiaSamsung Corporation 793.769.029 4.249.119.111 Samsung Corporation
South Asia Tsunami Fund - 247.818.487 South Asia Tsunami FundMarriot International dan Marriot International and
The Ritz-Carlton Hotel The Ritz-Carlton HotelCompany, L.L.C 91.037.685 - Company, L.L.C
Jumlah 884.806.714 4.567.058.492 Total
Kesehatan HealthinessPT LG Indonesia - 61.572.600 PT LG IndonesiaRotary Jakarta Selatan - (22.900.500) Rotary Jakarta Selatan
Jumlah - 38.672.100 Total
Program Aspac Aspac programmeUnited Way International - (99.918.975) United Way International
Jumlah terikat temporer 2.163.969.144 5.697.580.187 Total temporary restricted
Jumlah seluruhnya 709.898.773 4.800.013.387 Grand total
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11
Mitra Mandiri Mitra Mandiri
(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Catatan atas Laporan Keuangan (lanjutan) Notes to the Financial Statements (continued)
(Dalam Rupiah) (Stated in Rupiah)
2009 2008
9.
Penerimaan dari donatur 9. Receipts from donor
Terdiri dari : Consist of :
Tidak terikat : Unrestricted :
Aktiva bersih terbebaskan Net assets releaseddari pembatasan 134.568.994 198.677.196 from restriction
Lain-lain 242.339.904 53.083.514 Others
Jumlah 376.908.898 251.760.710 Total
Terikat temporer : Temporary restricted :
Program pendidikan Education programme
Citibank Foundation 893.000.000 1.859.197.000 Citibank FoundationA
Exxon Mobil Oil Indonesia Inc 426.650.000 105.543.050 Exxon Mobil Oil Indonesia IncPT Bank Central Asia Tbk - 386.745.000 PT Bank Central Asia TbkPT Microsoft Indonesia 4.354.900 161.667.380 PTMicrosoft Indonesia
Jumlah 1.324.004.900 2.513.152.430 Total
Bantuan bencana alam Disaster aids
Samsung Corporation - 4.674.000.000 Samsung CorporationMarriot International dan Marriot International and
The Ritz-Carlton Hotel The Ritz-Carlton HotelCompany, L.L.C 267.900.000 - Company, L.L.C
Jumlah 267.900.000 4.674.000.000 Total
Kesehatan Healthiness
Rotary Jakarta Selatan 25.776.000 - Rotary Jakarta Selatan
Jumlah 25.776.000 - Total
Program Asia Pacific Regional Asia Pacific Regional
Conference Conference programme
Participant of Asia Pacific - 240.655.550 Participant of Asia PacificPT Matahari Putra Prima - 125.000.000 PT Matahari Putra PrimaExxon Mobil Oil Indonesia Inc - 125.000.000 Exxon Mobil Oil Indonesia Inc
United Way International 99.918.975 109.584.000 United Way InternationalCatterpillar Foundation - 8.932.730 Catterpillar Foundation
Jumlah 99.918.975 609.172.280 Total
Jumlah 1.717.599.875 7.796.324.710 Total
Jumlah penerimaan 2.094.508.773 8.048.085.420 Total receipts
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(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Catatan atas Laporan Keuangan (lanjutan) Notes to the Financial Statements (continued)
(Dalam Rupiah) (Stated in Rupiah)
2009 2008
10.
Pengeluaran 10. Disbursements
a. Rincian pengeluaran berdasarkan program : a. Details of disbursements according to
programme :
Pemanfaat Beneficiaries
Tidak terikat : Unrestricted :
Kunjungan ke Banda Aceh, Visit Banda Aceh, monitoring
pemantauan dan evaluasi - 18.810.400 and evaluationFasilitas air bersih 39.896.000 - Clean water facilityAsia Pacific Regional Asia Pacific Regional
Conference 13.402.794 - ConferenceYayasanOborBerkatIndonesia 115.916.377 - Yayasan Obor Berkat Indonesia
Jumlah 169.215.171 18.810.400 Total
Terikat temporer : Temporary restricted :
Program pendidikan Education programme
Teater Koma 492.375.000 433.875.000 Teater KomaYayasan Himmata 119.985.000 - Yayasan Himmata
Yayasan KKMBSD 105.455.000 - Yayasan KKMBSDNarrada Communications 66.010.000 92.964.300 Narrada Communications
Yayasan Habitat Kemanusiaan Yayasan Habitat KemanusiaanIndonesia 56.188.650 - Indonesia
CV Bina Kreasi 53.900.000 - CV Bina KreasiPT Cahaya Prima Sentosa 42.350.300 - PT Cahaya Prima Sentosa
Citibank (refund) 30.000.000 - Citibank (refund)Foyer Media Promo 29.920.000 - Foyer Media PromoHome Design 22.000.000 - Home Design
Operasi Semut Kota Tua 20.025.000 - Operasi Semut Kota TuaAgent Penny 19.689.120 67.626.010 Agent PennySMPN 3 Pondok Kacang 10.276.200 - SMPN 3 Pondok Kacang
Street Kids Ministry 4.140.700 - Street Kids MinistryYayasan Pondok Taruna 500.000 64.002.900 Yayasan Pondok TarunaFakultas Ekonomi - Universitas Economic Faculty - Indonesia
Indonesia - 774.000.000 UniversityLSM Sirih Besar (Rumah Pintar) - 253.079.547 LSM Sirih Besar (Rumah Pintar)Yayasan Kelompok Kerja Yayasan Kelompok Kerja Visi
Visi Anak Bangsa - 195.509.880 Anak BangsaLSM Sirih Besar - Trafficking - 149.123.316 LSM Sirih Besar - TraffickingSMK Muhammadiyah Cileungsi - 78.300.000 SMK Muhammadiyah CileungsiI-Inspire Project (lomba karya I-Inspire Project (lomba karya
tulis) - 71.643.168 tulis)SDN 01 dan 02 Elementary School 01 and 02
Sawah Baru - 41.303.163 Sawah BaruPenetapan, pemantauan Assessment, monitoring
dan evaluasi 163.796.070 89.331.996 and evaluation
1.236.611.040 2.310.759.280Aktiva bersih terbebaskan Net assets released
dari pembatasan - 198.677.196 from restriction
Jumlah 1.236.611.040 2.509.436.476 Total
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Mitra Mandiri Mitra Mandiri
(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Catatan atas Laporan Keuangan (lanjutan) Notes to the Financial Statements (continued)
(Dalam Rupiah) (Stated in Rupiah)
2009 2008
10. Pengeluaran (lanjutan) 10. Disbursements (continued)
a. Rincian pengeluaran berdasarkan program : a. Details of disbursements according to(lanjutan) programme : (continued)
Bantuan bencana alam Disaster aidsIT Learning Center 3.184.352.933 37.314.743 IT Learning CenterKantor Aceh 21.000.000 91.897.450 Aceh Office
Taman Edukasi Tsunami - 573.862.266 Taman Edukasi TsunamiSMAN 13 Kampung Jawa - 275.221.800 Senior High School 13 Kampung Jawa
SMA Adidharma Sayap Kanan - 224.164.326 Senior High School Adidharma Right WingYayasan KeprihatinanuntukAceh - 188.088.000 Yayasan Keprihatinan untuk AcehSMA Adidharma Sayap Kiri - 157.885.205 Senior High School Adidharma Left WingBintang Mobil Belajar - 124.433.900 Bintang Mobil BelajarPT Kandel - 98.000.000 PT KandelKorban bom hotel JW Marriot 176.688.315 - JW Marriot hotel bomb victimsPenetapan, pemantauan, Assessment, monitoring
dan evaluasi 497.989.636 371.611.136 and evaluation
3.880.030.884 2.142.478.826Aktiva bersih terbebaskan Net assets released
dari pembatasan 70.120.894 - from restriction
Jumlah 3.950.151.778 2.142.478.826 Total
Kesehatan HealthinessYayasanOborBerkatIndonesia - 97.500.000 Yayasan Obor Berkat IndonesiaPenetapan, pemantauan Assessment, monitoring
dan evaluasi - 3.101.900 and evaluation
- 100.601.900Aktiva bersih terbebaskan Net assets released
dari pembatasan 64.448.100 - from restriction
Jumlah 64.448.100 100.601.900 Total
Program Aspac Aspac programme
Asia Pacific Regional Asia Pacific RegionalConference - 709.091.255 Conference
Jumlah terikat temporer 5.251.210.918 5.461.608.457 Total temporary restricted
Jumlah seluruhnya 5.420.426.089 5.480.418.857 Grand total
b. Rincian pengeluaran berdasarkan nama donatur : b. Details of disbursements according todonor :
Tidak terikat : Unrestricted :
United Way International United Way International
Bantuan bencana alam Disaster aidsKunjungan ke Banda Aceh, Visit Banda Aceh, monitoring
pemantauan dan evaluasi - 18.810.400 and evaluation
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Mitra Mandiri Mitra Mandiri
(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Catatan atas Laporan Keuangan (lanjutan) Notes to the Financial Statements (continued)
(Dalam Rupiah) (Stated in Rupiah)
2009 2008
10.
Pengeluaran (lanjutan) 10. Disbursements (continued)
b. Rincian pengeluaran berdasarkan nama donatur : b. Details of disbursements according to(lanjutan) donor : (continued)
Program Aspac Aspac programmeAsia Pacific Regional Asia Pacific Regional
Conference 13.402.794 - Conference
Yayasan Mitra Mandiri Yayasan Mitra Mandiri
Kesehatan Healthiness
Fasilitas air bersih 39.896.000 - Clean water facilityProgram pendidikan Education programmeYayasanOborBerkatIndonesia 115.916.377 - Yayasan Obor Berkat Indonesia
Jumlah 169.215.171 18.810.400 Total
Terikat temporer : Temporary restricted :
Citibank Foundation Citibank Foundation
Program pendidikan Education programmeTeater Koma 492.375.000 433.875.000 Teater Koma
Narrada Communications 66.010.000 92.964.300 Narrada CommunicationsPT Cahaya Prima Sentosa 42.350.300 - PT Cahaya Prima SentosaCitibank (refund) 30.000.000 - Citibank (refund)
Foyer Media Promo 29.920.000 - Foyer Media PromoHome design 22.000.000 - Home designAgent Penny 19.689.120 67.626.010 Agent Penny
FakultasEkonomi-Universitas Fakultas Ekonomi - IndonesiaIndonesia - 774.000.000 University
Yayasan Kelompok Kerja Yayasan Kelompok KerjaVisi Anak Bangsa - 195.509.880 Visi Anak Bangsa
Penetapan, pemantauan Assessment, monitoringdan evaluasi 103.668.116 79.014.996 and evaluation
Jumlah 806.012.536 1.642.990.186 Total
Exxon Mobile Indonesia Inc Exxon Mobile Indonesia Inc
Program pendidikan Education programmeYayasan Himmata 119.985.000 - Yayasan HimmataYayasan KKMBSD 105.455.000 - Yayasan KKMBSD
Yayasan Habitas Kemanusiaan Yayasan Habitas KemanusiaanIndonesia 56.188.650 - Indonesia
CV Bina Kreasi 53.900.000 - CV Bina Kreasi
Operasi Semut Kota Tua 20.025.000 - Operasi Semut Kota TuaYayasan Pondok Taruna 500.000 64.002.900 Yayasan Pondok TarunaSDN 01 dan 02 Elementary School 01 and 02
Sawah Baru - 41.303.163 Sawah BaruPenetapan, pemantauan Assessment, monitoring
dan evaluasi 33.444.220 107.000 and evaluation
389.497.870 105.413.063
Aktiva bersih terbebaskan Net assets releaseddari pembatasan - 120.467.958 from restriction
Jumlah 389.497.870 225.881.021 Total
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Mitra Mandiri Mitra Mandiri
(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Catatan atas Laporan Keuangan (lanjutan) Notes to the Financial Statements (continued)
(Dalam Rupiah) (Stated in Rupiah)
2009 2008
10. Pengeluaran (lanjutan) 10. Disbursements (continued)
b. Rincian pengeluaran berdasarkan nama donatur : b. Details of disbursements according to(lanjutan) donor : (continued)
PT Phillip Morris Indonesia PT Phillip Morris Indonesia
Program pendidikan Education programmeAktiva bersih terbebaskan Net assets released
dari pembatasan - 65.004.638 from restriction
Jumlah - 65.004.638 Total
PT Microsoft Indonesia PT Microsoft Indonesia
Program pendidikan Education programmeSMPN 3 Pondok Kacang 10.276.200 - SMPN 3 Pondok KacangStreet Kids Ministry 4.140.700 - Street Kids MinistryLSM Sirih Besar LSM Sirih Besar
- Trafficking - 149.123.316 - TraffickingI-Inspire Project (lomba I-Inspire Project (lomba
karya tulis) - 71.643.168 karya tulis)Penetapan, pemantauan Assessment, monitoring
dan evaluasi 2.945.827 - and evaluation
Jumlah 17.362.727 220.766.484 Total
United Way International United Way International
Program Asia Pacific Regional Asia Pacific Regional Conference
Conference - 709.091.255 programme
Jumlah - 709.091.255 Total
Samsung Corporation Samsung Corporation
Bantuan bencana alam Disaster aidsIT - Learning Center 3.184.352.933 37.314.743 IT - Learning CenterOperasional kantor Aceh 21.000.000 - Aceh office operationalSMA 13 Kampung Jawa - 275.221.800 Senior High School 13 Kampung JawaSMA Adidharma Sayap Kanan - 224.164.326 Senior High School Adidharma Right WingSMA Adidharma Sayap Kiri - 157.885.205 Senior High School Adidharma Left Wing
Penetapan, pemantauan Assessment, monitoringdan evaluasi 497.815.636 257.432.128 and evaluation
Jumlah 3.703.168.569 952.018.202 Total
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Mitra Mandiri Mitra Mandiri
(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Catatan atas Laporan Keuangan (lanjutan) Notes to the Financial Statements (continued)
(Dalam Rupiah) (Stated in Rupiah)
2009 2008
10. Pengeluaran (lanjutan) 10. Disbursements (continued)
b. Rincian pengeluaran berdasarkan nama donatur : b. Details of disbursements according to(lanjutan) donor : (continued)
PT BMW Indonesia PT BMW Indonesia
Bantuan bencana alam Disater aidsTaman Edukasi Tsunami - 573.862.266 Taman Edukasi TsunamiYayasan Keprihatinan untuk Yayasan Keprihatinan untuk
Aceh - 188.088.000 AcehPT Kandel - 98.000.000 PT Kandel
Bintang Mobil Belajar - 124.433.900 Bintang Mobil BelajarPenetapan, pemantauan Assessment, monitoring
dan evaluasi - 114.179.008 and evaluation
- 1.098.563.174
Aktiva bersih terbebaskan Net assets releaseddari pembatasan 70.120.894 - from restriction
Jumlah 70.120.894 1.098.563.174 Total
LG Indonesia LG Indonesia
Kesehatan HealthinessYayasan Obor Berkat Yayasan Obor Berkat
Indonesia - 97.500.000 IndonesiaPenetapan, pemantauan Assessment, monitoring
dan evaluasi - 3.101.900 and evaluation
- 100.601.900Aktiva bersih terbebaskan Net assets released
dari pembatasan 61.572.600 - from restriction
Jumlah 61.572.600 100.601.900 Total
Rotary Jakarta Selatan Rotary Jakarta Selatan
Kesejahteraan sosial Social prosperityAktiva bersih terbebaskan Net assets released
dari pembatasan 2.875.500 - from restriction
Jumlah 2.875.500 - Total
Catterpillar Foundation Catterpillar Foundation
Program pendidikan Education programmeSMK Muhammadiyah SMK Muhammadiyah
Cileungsi - 78.300.000 CileungsiPenetapan, pemantauan Assessment, monitoring
dan evaluasi - 3.021.100 and evaluation
- 81.321.100Aktiva bersih terbebaskan Net assets released
dari pembatasan - 13.204.600 from restriction
Jumlah - 94.525.700 Total
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Mitra Mandiri Mitra Mandiri
(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Catatan atas Laporan Keuangan (lanjutan) Notes to the Financial Statements (continued)
(Dalam Rupiah) (Stated in Rupiah)
2009 2008
10. Pengeluaran (lanjutan) 10. Disbursements (continued)
b. Rincian pengeluaran berdasarkan nama donatur : b. Details of disbursements according to(lanjutan) donor : (continued)
South Asia Tsunami Fund South Asia Tsunami Fund
Bantuan bencana alam Disaster aidsKantor Aceh - 91.897.450 Aceh Office
Jumlah - 91.897.450 Total
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Program pendidikan Education programmeRumah pintar - 253.079.547 Smart housePenetapan, pemantauan Assessment, monitoring
dan evaluasi 23.737.907 7.188.900 and evaluation
Jumlah 23.737.907 260.268.447 Total
Marriot International dan Marriot International and
The Ritz-Carlton Hotel The Ritz-Carlton HotelCompany, L.L.C Company, L.L.C
Bantuan bencana alam Disaster aidsKorban bom hotel JW Marriot 176.688.315 - Hotel JW Marriot bomb victimsPenetapan, pemantauan Assessment, monitoring
dan evaluasi 174.000 - and evaluation
Jumlah 176.862.315 - Total
Jumlah terikat temporer 5.251.210.918 5.461.608.457 Total temporary restricted
Jumlah seluruhnya 5.420.426.089 5.480.418.857 Grand total
11.
Beban operasi 11. Operating expenses
Beban pelaksanaan program Programme implementing expenses
Penetapan program 17.246.075 18.895.300 Assessment programmePelatihan dan lokakarya 139.977.520 1.900.000 Training and workshopJaringan 18.096.101 19.091.311 NetworkingPencarian dana 9.164.854 21.510.874 Fund raising
Jumlah 184.484.550 61.397.485 Total
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Mitra Mandiri Mitra Mandiri
(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Catatan atas Laporan Keuangan (lanjutan) Notes to the Financial Statements (continued)
(Dalam Rupiah) (Stated in Rupiah)
2009 2008
11. Beban operasi (lanjutan) 11. Operating expenses (continued)
Beban umum dan administrasi General and administrative expenses
Gaji dan tunjangan 368.076.027 303.461.383 Salary and allowancesSewa kantor 29.772.600 12.179.700 Office rentalPenyisihan imbalan pasca kerja Provision for post-employment
karyawan 71.978.091 15.674.022 benefitsKeperluan kantor 64.213.335 101.904.250 Office suppliesTransportasi 11.602.557 13.753.150 Transportation
Penyusutan aktiva tetap 24.319.679 18.161.127 Depreciation of fixed assets
Beban konsultan 37.600.000 42.157.500 Consultant feeSelisih kurs (70.277.374) 279.191.843 Exchange rate differences
Beban bank 7.211.296 6.592.791 Bank chargesLain-lain 35.216.537 6.077.969 Others
579.712.748 799.153.735
Jumlah beban operasi 764.197.298 860.551.220 Total operating expenses
12.
Penerapan Pernyataan Standar Akuntansi
Keuangan (PSAK) Revisi
12. Application of Statements of FinancialAccounting Standard (SFAS) Revised
Pernyataan Standar berikut telah terbit namun
belum berlaku :
Berikut revisi yang efektif untuk laporan
keuangan untuk periode terhitung sejak atausetelah 1 Januari 2010 :
PSAK 26 (Revisi 2008), Biaya Pinjaman.
PSAK 50 (Revisi 2006), InstrumenKeuangan; Penyajian dan Pengungkapan.
PSAK 55 (Revisi 2006), InstrumenKeuangan; Pengakuan dan Pengukuran.
The following standard statements have been
published but not yet effective :
The following revisions are effective for financial
statements for the period commencing from on or
after 1 January 2010 :
SFAS No. 26 (Revised 2008), "BorrowingCost".
SFAS No. 50 (Revised 2006), "FinancialInstrument; Presentation and Disclosures".
SFAS No. 55 (Revised 2006), "FinancialInstrument; Recognition and Measurement".
Berikut revisi yang efektif untuk laporankeuangan untuk periode terhitung sejak atausetelah 1 Januari 2011 :
The following revisions are effective for financialstatements for the period commencing from on orafter 1 January 2011 :
PSAK 1 (Revisi 2009) Penyajian LaporanKeuangan.
PSAK 2 (Revisi 2009) Laporan Arus Kas.
PSAK 4 (Revisi 2009) Laporan KeuanganKonsolidasi dan Laporan KeuanganTersendiri.
PSAK 5 (Revisi 2009) Segmen Operasi.
PSAK 12 (Revisi 2009) Bagian Partisipasi
dalam Ventura.Bersama. PSAK 15 (Revisi 2009) Investasi pada
Entitas Asosiasi.
PSAK 1 (Revised 2009) Presentation ofFinancial Statements.
PSAK 2 (Revised 2009) Statement of CashFlows.
PSAK 4 (Revised 2009) Consolidated andSeparate Financial Statements.
PSAK 5 (Revised 2009) OperatingSegments.
PSAK 12 (Revised 2009) Interest in Joint
Ventures. PSAK 15 (Revised 2009) Investments in
Associates.
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Mitra Mandiri Mitra Mandiri
(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Catatan atas Laporan Keuangan (lanjutan) Notes to the Financial Statements (continued)
12. Penerapan Pernyataan Standar AkuntansiKeuangan (PSAK) Revisi
(lanjutan)
12. Application of Statements of Financial
Accounting Standard (SFAS) Revised(continued)
PSAK 19 (Revisi 2009) Aset Takberwujud.
PSAK 22 (Revisi 2009) Kombinasi Bisnis.
PSAK 23 (Revisi 2009) Pendapatan.
PSAK 19 (Revised 2009) Intangible
Assets.
PSAK 22 (Revised 2009) Business
Combination.
PSAK 23 (Revised 2009) Revenue.
PSAK 25 (Revisi 2009) KebijakanAkuntansi, Perubahan Estimasi Akuntansidan Kesalahan.
PSAK 48 (Revisi 2009) Penurunan NilaiAset.
PSAK 57 (Revisi 2009) Provisi, LiabititasKontinjensi dan Aset Kontinjensi.
PSAK 58 (Revisi 2009) Aset TidakLancar yang Dimiliki untuk dijual danOperasi yang dihentikan.
ISAK 7 (Revisi 2009) Konsolidasi EntitasBertujuan Khusus.
ISAK 9 Perubahan atas LiabilitasAktivitas Purnaoperasi, Restorasi danLiabilitas Serupa.
ISAK 10 Program Loyalitas Pelanggan. ISAK 11 Distribusi Aset Nonkas kepada
Pemilik. ISAK 12 Pengendalian Bersama Entitas :
Kontribusi Nonmoneter oleh Venturer.
ISAK 14 Aset Tak berwujud; Biaya SitusWeb.
PSAK 25 (Revised 2009) AccountingPolicies, Changes in Accounting Estimates
and Errors.
PSAK 48 (Revised 2009) Impairment ofAssets.
PSAK 57 (Revised 2009) Provisions,Contingent Liabilities and Contingent
Assets.
PSAK 58 (Revised 2009) Non-CurrentAssets Held for Sale and Discontinued
Operation.
ISAK 7 (Revised 2009) ConsolidationSpecial Purpose Entities.
ISAK 9 Changes in ExistingDecommissioning, Restoration and Similar
Liabilities.
ISAK 10 Customer Loyalty Programmes.
ISAK 11 Distribution of Non-Cash Assets
to Owners. ISAK 12 Jointly Controlled Entities :
Non-Monetary Contributions by Venturers.
ISAK 14 Intangible Assets; Web SiteCosts.
Lebih lanjut, IAPI telah menarik kembali
beberapa standar akuntansi, tanggal efektif yangmengikuti tanggal efektif pencadangan yangberhubungan dengan PSAK lain, sebab :
Moreover, IAPI has revoked several accounting
standards, the effective dates of which follow
the effective date of the provisions of the other
related PSAKs, as follows :
PPSAK No. 2 Pencabutan PSAK 41 :Akuntansi Waran dan PSAK 43 : AkuntansiAnjak Piutang.
PPSAK No. 3 Pencabutan PSAK 54 :Akuntansi Restrukturisasi Utang-PiutangBermasalah.
PPSAK No. 4 Pencabutan PSAK 31(Revisi 2000) Akuntansi Perbankan, PSAK42 : Akuntansi Perusahaan Efek, dan PSAK49 : Akuntansi Reksa Dana.
PPSAK No. 5 Pencabutan ISAK 06 :Interpresentasi atas Paragraf 12 dan 16
PSAK No. 55 (1999) tentang InstrumenDerivatif Melekat pada Kontrak DalamMata Uang Asing.
PPSAK No. 2 Revocation of PSAK 41 :Accounting for Warrants and PSAK 43 :
Accounting for Factoring.
PPSAK No. 3 Revocation of PSAK 54 :Accounting for the Restructuring of
Troubled Debt.
PPSAK No. 4 Revocation of PSAK 31(Revised 2000) : Accounting for Banking
Industry, PSAK 4 2: Accounting for
Securities Companies and PSAK 49:
Accounting for Mutual Funds.
PPSAK No. 5 Revocation of ISAK 06 :Interpretation of Paragraphs 12 and 16 of
PSAK 55 (1999) on Embedded Derivative
Instruments in Foreign Currency Contract.
Manajemen sedang mengevaluasi dampak daristandar-standar ini terhadap laporan keuangan.
The management are still evaluating the
possible effect of these standards on the
financial statements.
7/24/2019 Laporan Keuangan Yayasan Mitra Mandiri 2009
25/25
The original financial statements included
herein is in Indonesian language
Mitra Mandiri Mitra Mandiri
(d/hYayasan Mitra Mandiri) (formerlyYayasan Mitra Mandiri)Catatan atas Laporan Keuangan (lanjutan) Notes to the Financial Statements (continued)
13.
Kejadian penting setelah tanggal neraca 13. Subsequent events after balance sheet date
a. Berdasarkan akta notaris Anne Djoenardi,SH., MBA. No. 80 tanggal 27 April 2010
mengenai pendirian Yayasan MitraMandiri Indonesia, dan telah memperolehpengesahan dari Menteri Hukum dan Hak
Asasi Manusia Republik Indonesiadengan Surat Keputusan No. AHU-3198.AH.01.04.Tahun 2010 tanggal 5Agustus 2010.
a. Based on notarial deed Anne Djoenardi,
SH., MBA. No. 80 dated 27 April 2010 on
the establishment of Yayasan Mitra Mandiri
Indonesia, and has obtained authorization
from the Minister of Law and Human Rights
of the Republic of Indonesia with the Decree
No. AHU-3198.AH.01.04.Tahun 2010 dated
5 August 2010.
b. Berdasarkan keputusan Dewan Pengurus
tanggal 16 Agustus 2010, diputuskan :
1) Yayasan Mitra Mandiri menggunakannama baru menjadi Yayasan Mitra
Mandiri Indonesia.2) Seluruh aset, operasional dan staf
dialihkan dari Yayasan Mitra Mandiri
kepada Yayasan Mitra MandiriIndonesia.
3) Selanjutnya tetap menggunakan kantor
yang sama.
b. Under the Board's decision dated 16 August
2010, decided :
1) The new name of Institution fromYayasan Mitra Mandiri to Yayasan Mitra
Mandiri Indonesia.
2) Therefore all assets, operations and
staffs are transferred from Yayasan
Mitra Mandiri to Yayasan Mitra Mandiri
Indonesia.
3) Continues with the same Board Terms of
Office.
Keputusan ini berlaku efektif sejak
tanggal ditandatangani.This decision is effective from the date
signed.
c. Sampai dengan tanggal laporan auditorindependen, tidak ada kejadian penting lainsetelah tanggal neraca yang mempengaruhilaporan keuangan untuk tahun yang
berakhir pada tanggal 31 Desember 2009.
c. Up to the date of independent auditorsreport, there is no other significant event
after balance sheet date which might a
significant effect to the financial statements
the year ended 31 December 2009.