YAYASAN KOPERNIKLAPORAN AUDITOR INDEPENDENDAN LAPORAN KEUANGANUNTUK PERIODE YANG BERAKHIR PADATANGGAL 31 DESEMBER 2022

INDEPENDENT AUDITOR'S REPORTAND FINANCIAL STATEMENTS
FOR PERIOD ENDEDDECEMBER 31, 2022

DAFTAR ISI(TABLE OF CONTENT)DAFTAR ISI (TABLE OF CONTENT )LAPORAN AUDITOR INDEPENDEN (INDEPENDENT AUDITOR'S REPORT )LAPORAN KEUANGANBAB ILAPORAN KEUANGAN (FINANCIAL STATEMENT )1 Laporan Posisi Keuangan per 31 Desember 2022 (Statement of Financial Position 31 December2022)…………………………………………………………………………………………………………………………………………….…
1
2 Laporan Aktivitas untuk tahun yang berakhir tanggal 31 Desember 2022 (Statement of Activity
for the year ended December, 31 2022 )………………………………………………………………………………………………………
2
3 Laporan Arus Kas untuk tahun yang berakhir tanggal 31 Desember 2022 (Cash Flow
Statement for the year ended December, 31 2022) …………………………………………………………………………………………
4
BAB IICATATAN ATAS LAPORAN KEUANGAN (NOTES TO FINANCIAL STATEMENT )CATATAN ATAS LAPORAN KEUANGAN:

1 Umum (General )……………………………………………………………………………………………………………………………………
5
2 Ikhtisar Kebijakan Akuntansi (Summary of Significant Accounting Policies )………………………………………………………………
5
3 Kas dan Setara Kas (Cash and Cash Equivalent )……………………………………………………………………………………………
7
4 Piutang (Account Recievable )……………………………………………………………………………………………………………………
7
5 Pembayaran Dimuka (Prepaid )…………………………………………………………………………………………………………………
7
Aset
Tetap
(FixedAsset)…………………………………………………………………………………………………………………………
6
7
7 Aset Lain-lain (Intangible Asset )…………………………………………………………………………………………………………………
8
8 Kewajiban (Liabilities )……………………………………………………………………………………………………………………………
9
9 Aset Bersih Tidak Terikat (Unrestricted Net Asset )……………………………………………………………………………………………
9
10 Aset Bersih Terikat Temporer (Temporarily Restricted Net Asset )…………………………………………………………………………
10
LAMPIRAN :1. Daftar Aset Tidak Berwujud (Intangible Asset List )SURAT PERNYATAAN PENGURUS TENTANG TANGGUNG JAWABATAS LAPORAN KEUANGAN UNTUK TAHUN YANG BERAKHIR
31 DESEMBER 2022 YAYASAN KOPERNIKMANAGEMENT'S STATEMENT LETTER RELATING TO THERESPONSIBILITY ON THE FINANCIAL STATEMENTS OF KOPERNIKFOUNDATION FOR THE YEARS ENDED DECEMBER 31, 2022
Kami yang bertanda tangan di bawah ini / We the undersigned:
Nama / Name
: Rezal Ashari Kusumaatmadja
Alamat kantor/ Office address: UBUD
Jabatan / Position: Pembina Yayasan Kopernik
Menyatakan bahwa / state that:
1. Bertanggung jawab atas penyusunan dan penyajian Laporan Keuangan Yayasan / We are responsible for the
preparation and presentation of the Foundation financial statatements.
2.

Laporan keuangan Yayasan telah disusun dan disajikan sesuai dengan Pernyataan Standar Akuntansi
Keuangan / The Foundation financial statements have been prepared and presented in Statement of Financial
Accounting Standards.

3.

a. Semua informasi dalam laporan keuangan Yayasan telah dimuat secara lengkap dan benar / All
information contained in the Foundation financial statements are complate and correct.
b. Laporan keuangan Yayasan tidak mengandung informasi atau fakta material yang tidak benar dan tidak
menghilangkan informasi atau fakta material / The Foundation financial statemnts do not containmisleading material information of facts, and do not omit material information and facts.

4

Bertangung jawab atas system pengendalian intern dalam Yayasan / We are responsible for the Foundation's
internal control system.

Demikian pernyataan ini dibuat dengan sebenarnya / This statements letter is made truthfully.

Bali, 27 April 2023
Pembina Yayasan / Trustee

Rezal Ashari Kusumaatmadja

KANTOR AKUNTAN PUBLIKTJAHJO, MACHDJUD MODOPURO & REKAN
Keputusan Menteri Keuangan RI Nomor : KEP-79/KM.1/2019

Jl. Drupadi XIV No 3, Denpasar ; Telp.: 0361 4745880; E-mail : kap.tjahjodenpasar@gmail.com

LAPORAN AUDITOR INDEPENDENINDEPENDENT AUDITOR’S REPORT

No: 00014/3.0395/AU.1/11/0822-5/1/V/2023
Yth, PengurusTo the Board of Executive
YAYASAN KOPERNIK

Opini
OpinionKami telah mengaudit laporan keuangan Yayasan Kopernik We have audited the financial statements of Kopernikyang terdiri dari laporan posisi keuangan tanggal 31 Foundation, which comprise the statement of financial
Desember 2022, laporan Aktivitas dan laporan arus kas position as at December 31, 2022, and statement of activity,
untuk tahun yang berakhir pada tanggal tersebut, serta and statement of cash flows for the year then ended, andcatatan atas laporan keuangan, termasuk ikhtisar kebijakan notes to the financial statements, including a summary of
akuntansi signifikan.
significant accounting policies.
Menurut opini kami, laporan keuangan terlampir In our opinion, the acFoundation ing financial statements
menyajikan secara wajar, dalam semua hal yang material, present fairly, in all material respects, the financial position
Laporan posisi keuangan Yayasan tanggal 31 Desember of the Foundation as at December 31, 2022, and its financial
2022, serta kinerja keuangan dan arus kasnya untuk tahun performance and its cash flows for the year then ended, inyang berakhir pada tanggal tersebut, sesuai dengan accordance with Indonesian Financial AccountingStandar Akuntansi Keuangan di Indonesia.
Standards.
Basis Opini
Basis for Opinion
Kami melaksanakan audit kami berdasarkan Standar Audit We conducted our audit in accordance with Standards onyang ditetapkan oleh Institut Akuntan Publik Indonesia. Auditing established by the Indonesian Institute of Certified
Tanggung jawab kami menurut standar tersebut diuraikan Public Accountants. Our responsibilities under thoselebih lanjut dalam paragraf Tanggung Jawab Auditor standards are further described in the Auditor’s
terhadap Audit atas Laporan Keuangan pada laporan kami. Responsibilities for the Audit of the Financial Statements
Kami independen terhadap Yayasan berdasarkan paragraph of our report. We are independent of the
ketentuan etika yang relevan dalam audit kami atas laporan Foundation in accordance with the ethical requirements
keuangan di Indonesia, dan kami telah memenuhi tanggung that are relevant to our audit of the financial statements injawab etika lainnya berdasarkan ketentuan tersebut. Kami Indonesia, and we have fulfilled our other ethicalyakin bahwa bukti audit yang telah kami peroleh adalah responsibilities in accordance with these requirements. We
cukup dan tepat untuk menyediakan suatu basis bagi opini believe that the audit evidence we have obtained is
audit kami.
sufficient and appropriate to provide a basis for our opinion
Tanggung Jawab Manajemen dan Pihak yang Responsibilities of Management and Those Charged
Bertanggung Jawab atas Tata Kelola terhadap Laporan with Governance for the Financial Statements
Keuangan
Manajemen bertanggung jawab atas penyusunan dan penyajian Management is responsible for the preparation and fairwajar laporan keuangan tersebut sesuai dengan Standar presentation of the financial statements in accordance with
Akuntansi Keuangan di Indonesia, dan atas pengendalian internal Indonesian Financial Accounting Standards, and for suchyang dianggap perlu oleh manajemen untuk memungkinkan internal control as management determines is necessary to
penyusunan laporan keuangan yang bebas dari kesalahan
enable the preparation of financial statements that are freepenyajian material, baik yang disebabkan oleh kecuranganfrom material misstatement, whether due to fraud or error
maupun kesalahan.

Pusat :
Gedung Yayasan Purna Bhakti, Lantai III Ruang 307
Jl. Proklamasi No 44 Jakarta 10320; Telp 3151534, 42882576; Facs.: 42882577
Cabang :Bandar Lampung : Jl. Purnawirawan Raya No 128, Bandar Lampung 35152, Telp.: (0721) 5609431; Facs.: (0721) 5609431
Bogor: Jl. Raya Karanggan No. 234. Gunung Putri, Bogor 16960, Telp.: (021) 83724156; Facs.; (021) 83724156

KANTOR AKUNTAN PUBLIKTJAHJO, MACHDJUD MODOPURO & REKAN

Laporan Auditor Independen (Lanjutan)

Independent Auditors’ Report (Continued)

No: 00014/3.0395/AU.1/11/0822-5/1/V/2023
Tanggung Jawab Manajemen dan Pihak yang Bertanggung Responsibilities of Management and Those Charged
Jawab atas Tata Kelola terhadap Laporan Keuanganwith Governance for the Financial Statements

Dalam penyusunan laporan keuangan, manajemen In preparing the financial statements, management isbertanggung jawab untuk menilai kemampuan Yayasan responsible for assessing the Foundation ’s ability todalam mempertahankan kelangsungan usahanya, continue as a going concern, disclosing, as applicable,mengungkapkan, sesuai dengan kondisinya, hal-hal yang matters related to going concern and using the going
berkaitan dengan kelangsungan usaha, dan menggunakan concern basis of accounting unless management either
basis akuntansi kelangsungan usaha, kecuali manajemen intends to liquidate the Foundation or to cease operations,
memiliki intensi untuk melikuidasi Yayasan atau or has no realistic alternative but to do somenghentikan operasi, atau tidak memiliki alternatif yangrealistis selain melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible forbertanggung jawab untuk mengawasi proses pelaporan overseeing the Foundation ’s financial reporting process
keuangan Yayasan.
Tanggung Jawab Auditor terhadap Audit atas Laporan Auditor’s Responsibilities for the Audit of the Financial
KeuanganStatements
Tujuan kami adalah untuk memeroleh keyakinan memadai Our objectives are to obtain reasonable assurance about
tentang apakah laporan keuangan secara keseluruhan whether the financial statements as a whole are free frombebas dari kesalahan penyajian material, baik yang material misstatement, whether due to fraud or error, and todisebabkan oleh kecurangan maupun kesalahan, dan untuk issue an auditor’s report that includes our opinion.
menerbitkan laporan auditor yang mencakup opini kami. Reasonable assurance is a high level of assurance, but is
Keyakinan memadai merupakan suatu tingkat keyakinan not a guarantee that an audit conducted in accordance withtinggi, namun bukan merupakan suatu jaminan bahwa audit Standards on Auditing will always detect a material
yang dilaksanakan berdasarkan Standar Audit akan selalu misstatement when it exists. Misstatements can arise frommendeteksi kesalahan penyajian material ketika hal fraud or error and are considered material if, individually or
tersebut ada. Kesalahan penyajian dapat disebabkan oleh in the aggregate, they could reasonably be expected tokecurangan maupun kesalahan dan dianggap material jika, influence the economic decisions of users taken on thebaik secara individual maupun secara agregat, dapat basis of these financial statements.
diekspektasikan secara wajar akan memengaruhi
keputusan ekonomi yang diambil oleh pengguna
berdasarkan laporan keuangan tersebut.
Sebagai bagian dari suatu audit berdasarkan Standar Audit, As part of an audit in accordance with Standards on
kami menerapkan pertimbangan profesional dan Auditing, we exercise professional judgment and maintainmempertahankan skeptisisme profesional selama audit. professional skepticism throughout the audit. We also:
Kami juga:• Mengidentifikasi dan menilai risiko kesalahan • Identify and assess the risks of material misstatement
penyajian material dalam laporan keuangan, baik yangof the financial statements, whether due to fraud or
disebabkan oleh kecurangan maupun kesalahan,error, design and perform audit procedures responsive
mendesain dan melaksanakan prosedur audit yang
to those risks, and obtain audit evidence that is
responsif terhadap risiko tersebut, serta memeroleh
sufficient and appropriate to provide a basis for our
bukti audit yang cukup dan tepat untuk menyediakan
opinion.

Pusat :
Gedung Yayasan Purna Bhakti, Lantai III Ruang 307
Jl. Proklamasi No 44 Jakarta 10320; Telp 3151534, 42882576; Facs.: 42882577
Cabang :Bandar Lampung : Jl. Purnawirawan Raya No 128, Bandar Lampung 35152, Telp.: (0721) 5609431; Facs.: (0721) 5609431
Bogor: Jl. Raya Karanggan No. 234. Gunung Putri, Bogor 16960, Telp.: (021) 83724156; Facs.; (021) 83724156

KANTOR AKUNTAN PUBLIKTJAHJO, MACHDJUD MODOPURO & REKAN
Laporan Auditor Independen (Lanjutan)

Independent Auditors’ Report (Continued)

No: 00014/3.0395/AU.1/11/0822-5/1/V/2023

•

•
•

•

basis bagi opini kami. Risiko tidak terdeteksinya
kesalahan penyajian material yang disebabkan oleh
kecurangan lebih tinggi dari yang disebabkan oleh
kesalahan, karena kecurangan dapat melibatkan
kolusi, pemalsuan, penghilangan secara sengaja,
pernyataan salah, atau pengabaian pengendalianinternal.
Memeroleh suatu pemahaman tentang pengendalian •internal yang relevan dengan audit untuk mendesain
prosedur audit yang tepat sesuai dengan kondisinya,
tetapi bukan untuk tujuan menyatakan opini atas
keefektivitasan pengendalian internal Yayasan.
Mengevaluasi ketepatan kebijakan akuntansi yang •digunakan serta kewajaran estimasi akuntansi dan
pengungkapan terkait yang dibuat oleh manajemen.
Menyimpulkan ketepatan penggunaan basis akuntansi •kelangsungan usaha oleh manajemen dan,berdasarkan bukti audit yang diperoleh, apakah
terdapat suatu ketidakpastian material yang terkait
dengan peristiwa atau kondisi yang dapat
menyebabkan keraguan signifikan atas kemampuan
Yayasan untuk mempertahankan kelangsungan
usahanya. Ketika kami menyimpulkan bahwa terdapat
suatu ketidakpastian material, kami diharuskan untuk
menarik perhatian dalam laporan auditor kami ke
pengungkapan terkait dalam laporan keuangan atau,
jika pengungkapan tersebut tidak memadai, harus
menentukan apakah perlu untuk memodifikasi opini
kami. Kesimpulan kami didasarkan pada bukti audit
yang diperoleh hingga tanggal laporan auditor kami.
Namun, peristiwa atau kondisi masa depan dapat
menyebabkan Yayasan tidak dapat mempertahankan
kelangsungan usaha.
Mengevaluasi penyajian, struktur, dan isi laporan •keuangansecarakeseluruhan,termasukpengungkapannya, dan apakah laporan keuangan
mencerminkan transaksi dan peristiwa yangmendasarinya dengan suatu cara yang mencapai
penyajian wajar.

The risk of not detecting a material misstatement
resulting from fraud is higher than for one resulting fromerror, as fraud may involve collusion, forgery,
intentional omissions, misrepresentations, or theoverride of internal control.
Obtain an understanding of internal control relevant tothe audit in order to design audit procedures that areappropriate in the circumstances, but not for the
purpose of expressing an opinion on the effectivenessof the Foundation ’s internal control.
Evaluate the appropriateness of accounting policies
used and the reasonableness of accounting estimatesand related disclosures made by management.
Conclude on the appropriateness of management’s
use of the going concern basis of accounting and,based on the audit evidence obtained, whether amaterial uncertainty exists related to events orconditions that may cast significant doubt on theFoundation ’s ability to continue as a going concern. If
we conclude that a material uncertainty exists, we are
required to draw attention in our auditor’s report to therelated disclosures in the financial statements or, if
such disclosures are inadequate, to modify our opinion.
Our conclusions are based on the audit evidence
obtained up to the date of our auditor’s report.
However, future events or conditions may cause theFoundation to cease to continue as a going concern.

Evaluate the overall presentation, structure andcontent of the financial statements, including thedisclosures, and whether the financial statements
represent the underlying transactions and events in amanner that achieves fair presentation.

Pusat :
Gedung Yayasan Purna Bhakti, Lantai III Ruang 307
Jl. Proklamasi No 44 Jakarta 10320; Telp 3151534, 42882576; Facs.: 42882577
Cabang :Bandar Lampung : Jl. Purnawirawan Raya No 128, Bandar Lampung 35152, Telp.: (0721) 5609431; Facs.: (0721) 5609431
Bogor: Jl. Raya Karanggan No. 234. Gunung Putri, Bogor 16960, Telp.: (021) 83724156; Facs.; (021) 83724156

KANTOR AKUNTAN PUBLIKTJAHJO, MACHDJUD MODOPURO & REKAN
Kami mengomunikasikan kepada pihak yang bertanggung We communicate with those charged with governancejawab atas tata kelola mengenai, antara lain, ruang lingkup regarding, among other matters, the planned scope anddan saat yang direncanakan atas audit, serta temuan audit timing of the audit and significant audit findings, including
signifikan, termasuk setiap defisiensi signifikan dalam any significant deficiencies in internal control that we
pengendalian internal yang teridentifikasi oleh kami selama identify during our audit.
audit.

Kantor Akuntan Publik / Registered Public Accontants
Tjahjo, Machdjud Modopuro & Rekan Cabang Denpasar

Drs. Made Mertha,M.Si.,Ak., CA., CPA.
NIAP / License No. AP.0822
Denpasar, 12 Mei 2023 / Denpasar , May 12, 2023

Pusat :
Gedung Yayasan Purna Bhakti, Lantai III Ruang 307
Jl. Proklamasi No 44 Jakarta 10320; Telp 3151534, 42882576; Facs.: 42882577
Cabang :Bandar Lampung : Jl. Purnawirawan Raya No 128, Bandar Lampung 35152, Telp.: (0721) 5609431; Facs.: (0721) 5609431
Bogor: Jl. Raya Karanggan No. 234. Gunung Putri, Bogor 16960, Telp.: (021) 83724156; Facs.; (021) 83724156

YAYASAN KOPERNIKLAPORAN POSISI KEUANGANPER 31 DESEMBER 2022
(Dalam Rupiah)
Keterangan

YAYASAN KOPERNIKSTATEMENTS OF FINANCIAL POSITIONDECEMBER, 31 2022
(In Rupiah)
31-Dec-22
(Rp)

Notes

31-Dec-21(Rp)

Subject

ASET
Aset Lancar
Kas dan Setara Kas
Piutang
Pembayaran Dimuka
Jumlah Aset Lancar

ASSETS
25.471.990.885
1.253.217.073
471.329.293
27.196.537.251

3
4
5

Current Assets
Cash & Cash Equivalent
Account Receivable
Prepaid Expenses
Total Current Assets

21.503.651.436
1.976.806.381
322.102.181
23.802.559.998

ASET TIDAK LANCAR
Aset Tetap - Setelah Dikurangi
Akumulasi Penyusutan
Aset Lain- Lain - Setelah Dikurangi
Akumulasi Amortisasi

-

6

-

516.351.929

7623.183.363

UNCURRENT ASSETS
Fixed Assets - After Accumulated
Depreciation
Other Assets - After Accumulated
Depreciation

Jumlah Aset Tidak Lancar

516.351.929

623.183.363

Total Uncurrent Assets

27.712.889.180

24.425.743.360

TOTAL ASSETS

829.379.657
2.354.243
47.145.406
19.485.850
518.476.530
1.478.561.392
656.768.178
3.552.171.256

LIABILITIES AND NET ASSETS
Liabilities
Accounts Payable (IDR)
Accounts Payable (USD)
Withheld Tax From Salary
Withheld Tax From Third Party
Other Current Liabilities
Accrued Expense
Provision for Termination Benefit
Total Liabilities

18.831.726.275
1.745.405.786
296.440.043

Net Assets
Beginning Net Assets
Net Assets Unrestricted
Net Asset Restricted
Total Net Assets

JUMLAH ASET
LIABILITAS DAN ASET BERSIH
Liabilitas
Utang Usaha (IDR)
Utang Usaha (USD)
Utang PPh 21
Utang Pajak
Hutang Lainnya
Beban Yang Masih Harus Dibayar
Penyisihan untuk Pesangon
Jumlah Liabilitas

8
1.563.661
68.305.304
17.869.598
1.492.142.433
844.310.830
2.424.191.826

Aset Bersih
Aset Bersih Awal
Aset Bersih Tidak Terikat
Aset Bersih Terikat Temporer

20.873.572.104
3.425.890.980
989.234.270

Jumlah Aset Bersih

25.288.697.353

20.873.572.104

JUMLAH LIABILITAS DAN ASETBERSIH

27.712.889.180

24.425.743.360

910

TOTAL LIABILITIES AND NET ASSETS

Catatan atas laporan keuangan merupakan bagianyang tidak terpisahkan dari laporan keuangan secara keseluruhan
Atas nama dan mewakili Pengurus Yayasan
27 April 2023
Pembina Yayasan / Trustee

Rezal Ashari Kusumaatmadja

1

YAYASAN KOPERNIKLAPORAN AKTIVITASYAYASAN KOPERNIKSTATEMENTS OF ACTIVITY
FOR THE YEAR ENDEDUNTUK TAHUN YANG BERAKHIR PADATANGGAL 31 DESEMBER 2022
(Dalam Rupiah)

DECEMBER, 31 2022
(In Rupiah)

31-Dec-22(Rp)
PERUBAHAN ASET BERSIH TIDAK TERIKAT
Keterangan

Kontribusi Tidak Terikat :Sumbangan Pemerintah
Bantuan dari Donatur Individu
Bantuan dari Perusahaan
Sumbangan NGO
Kopernik Solutions
Pendapat Bunga Bank
Pendapatan Non Operasional
Jumlah Kontribusi Tidak Terikat

Notes

31-Dec-21(Rp)

Subject
CHANGES IN UNRESTRICTED ASSETS
Unrestricted Contributions

330.729.010
946.092.492
6.909.069.246
1.729.804.250
94.548.150
1.281.278.752

9
9
9
9
9
9
9

11.291.521.901

129.097.454
200.315.433
1.279.173.221
5.802.952.358
2.009.188.915
52.003.077
1.640.284
9.474.370.741

Government Grants
Individual Donations
Company Contributions
NGO Grants
Kopernik Solutions
Interest Income
Non-Operating Income
Total of Unrestricted Contributions

BEBAN TIDAK TERIKAT:
Beban Sumber Daya Manusia

4.141.821.872

9

5.708.827.432

Staff Related Expenses

Beban Operasional dan Administrasi
KantorBeban Proyek
Beban Lainnya
Jumlah Beban Tidak Terikat

1.023.259.153
2.696.316.616
4.233.281
7.865.630.921

999

1.029.428.464
1.185.765.727(195.056.669)
7.728.964.955

Office Operational Expenses
Project Expenses
Other Expenses
Total of Unrestricted Expenses

1.745.405.786

INCREASE (DECREASE)UNRESTRICTED NET ASSETSKENAIKAN (PENURUNAN) ASETBERSIH TIDAK TERIKATUNRESTRICTED EXPENSES:

3.425.890.980-

PERUBAHAN ASET BERSIHTERIKAT TEMPORER

CHANGES IN TEMPORARILY
RESTRICTED NET ASSETS

Kontribusi Terikat Temporer
Sumbangan Pemerintah
Bantuan dari Perusahaan
Sumbangan dari NGO
Kopernik Solution

Temporarily Restricted Contribution
2.186.102.000
654.491.000
7.007.176.880-

Jumlah Kontribusi Terikat
Temporer

9.847.769.880

10
10
10
10

344.699.384
1.071.120.742
2.385.867.881
2.984.962.835

Government Grants
Corporate Contributions
NGO Grants
Kopernik Solution

6.786.650.842

Total of Temporaly Restricted
Contributions2

Beban Terikat Temporer
Beban Sumber Daya Manusia

Temporaly Restricted Expenses
3.305.081.820

101.656.540.104

Staff Related Expenses

Beban Operasional dan Administrasi
KantorBeban Proyek (Program)
Beban Perjalanan352.169.018
4.143.253.991
1.058.030.782

10
10
10

148.776.910
4.120.145.914
564.747.872

Office and Administration Expenses
Project Expenses
Travel and Meeting

Jumlah Beban Terikat Temporer

8.858.535.610

6.490.210.799

Total of Temporaly Rectricted
ExpenseKENAIKAN (PENURUNAN) ASETBERSIH TERIKAT TEMPORER

989.234.270

296.440.043

INCREASES (DECREASE)TEMPORALY RESTRICTED NET
ASSETSKENAIKAN (PENURUNAN) ASETBERSIH

4.415.125.249

2.041.845.829

ASET BERSIH AWAL

20.873.572.104

18.831.726.275

Beginning Balance of Net Assets

ASET BERSIH AKHIR TAHUN

25.288.697.353

20.873.572.104

Ending Balance of Net Assets

Increase (Decrease) Net Assets

Catatan atas laporan keuangan merupakan bagianyang tidak terpisahkan dari laporan keuangan secara keseluruhan
Atas nama dan mewakili Pengurus Yayasan
27 April 2023
Pembina Yayasan / Trustee

Rezal Ashari Kusumaatmadja

3

YAYASAN KOPERNIKLAPORAN ARUS KASYAYASAN KOPERNIKCASH FLOW STATEMENTSUNTUK TAHUN YANG BERAKHIR PADA

FOR THE YEAR ENDEDDECEMBER, 31 2022
(In Rupiah)

TANGGAL 31 DESEMBER 2022
(Dalam Rupiah)
31-Dec-22(Rp)

Keterangan
ARUS KAS DARIAKTIVITAS OPERASI :Perubahan Dalam Aset Bersih

31-Dec-21(Rp)

2.041.845.829

CASH FLOW FROMOPERATIONAL ACTIVITY
Changes in Net Assets-

19.572.419

Reconciliation Changes in Net Assets Become
Net Cash
Depreciation Expenses

106.831.434
723.589.308

125.661.785(712.436.404)

Amortization Expenses(Preferment) Lowering Account Receivable

4.415.125.249

Rekonsiliasi Perubahan Dalam Aset Bersih
Menjadi Kas
Beban Penyusutan
Beban Amortisasi(Kenaikan) Penurunan Piutang

Subject(Kenaikan) Penurunan Persediaan(Preferment) Lowering Inventories(Kenaikan) Penurunan Pembayaran di Muka
Penambahan (Pengurangan) Kewajiban yang
Masih Harus Dibayar
Koreksi atas Aset Bersih Awal

(DIGUNAKAN UNTUK) AKTIVITAS OPERASI(149.227.112)

28.507.327(1.127.979.430)

2.769.109.153(Preferment) Lowering Prepaid Expenses
Addition (Deduction) of Accrued Liabilities
Correction of Begining Net Asset

3.968.339.449

OPERATING ACTIVITIES

4.272.260.109

ARUS KAS DARI AKTIVITAS INVESTASICASH FLOWS FROM INVESTMENT ACTIVITIES(Additions) Deductions Fixed Assets(Penambahan) Pengurangan Aset Tetap(Penambahan) Pengurangan Aset Lain -Lain
ARUS KAS BERSIH YANG DITERIMA DARI(DIGUNAKAN UNTUK) AKTIVITASINVESTASI(Additions) Deductions Other Assets--

NET CASH FLOWS TO USE INVESTMENTACTIVITIESARUS KAS DARI AKTIVITAS PENDANAAN
CASH FLOWS FROM FUNDING
Correction of Begining Net Asset

Koreksi atas Aset Bersih Awal
(DIGUNAKAN UNTUK) AKTIVITASPENDANAAN-

FUNDING ACTIVITIES-SALDO KAS DAN SETARA KAS AWAL

21.503.651.436

17.231.391.327

BEGINNING BALANCE OF CASH AND CASH
EQUIVALENTSALDO KAS DAN SETARA KAS AKHIR

25.471.990.885

21.503.651.436

ENDING BALANCE OF CASH AND CASH
EQUIVALENT

Catatan atas laporan keuangan merupakan bagianyang tidak terpisahkan dari laporan keuangan secara keseluruhan
Atas nama dan mewakili Pengurus Yayasan
27 April 2023
Pembina Yayasan / Trustee

Rezal Ashari Kusumaatmadja

4

YAYASAN KOPERNIKCATATAN ATAS LAPORAN KEUANGANUNTUK TAHUN YANG BERAKHIR PADATANGGAL 31 DESEMBER 2022
(disajikan dalam Rupiah, kecuali dinyatakan lain)

NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDEDDECEMBER 2022
(expressed in Rupiah, unless otherwise stated)
CATATAN ATAS LAPORAN KEUANGANYAYASAN KOPERNIK

1. UMUM
Yayasan Kopernik yang berlokasi di Jl. Raya Mas, Ubud, Gianyar, Bali,

GENERAL
Kopernik Foundation located in Jalan Raya Mas, Subdristict, Gianyar

didirikan dengan akta tertanggal 18 April 2012 nomor : 27, dibuat

Regency, Bali Province which was established by deed date April 18, 2012

dihadapan I Made Pria Dharsana, SH, Notaris Kuta, Kabupaten Badungdan telah mendapatkan pengesahan dari Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia dengan Surat Keputusannya tertanggal 11-

number: 27, made by Made Pria Dharsana, SH, Kuta, Badung regency andhad approval by the Minister of Lawand Human Rights Republik of Indonesia

09-2012 nomor : AHU-5704. AH.01.04 Tahun 2012.Yayasan ini bergerak

in his Decision on Letter dated September 11, 2012 numbers : AHU-

dalam bidang sosial

5704,AH.01.04. In 2012. The Foundation is engaged in social.

Adapun ijin - ijin yang dimiliki yayasan adalah sebagai berikut :1. Nomor Pokok Wajib Pajak (NPWP) 31.527.893.7-907.000. atas
nama Yayasan Kopernik

The licenses of the foundation are as follows :Tax Identification Number 31.527.893.7-907.000 on the name of "Yayasan
Kopernik"

Dalam melaksanakan kegiatan ditingkat lembaga, Yayasan Kopernik
Kopernik Foundation has an organisation structure that is used intelah memiliki struktur organisasi dengan komposisi adalah sebagai
operational activity consist of :berikut :Rapat Yayasan
Committee Meeting
Badan Pengurus :Board of Management
Ketua
Susiawati Darmawan
Head
Sekretaris
I Gusti Ngurah A Slamet Pribadi, SE
Secretary
Bendahara
Ir. Tri Mumpuni
Treasury
2. IKTISAR KEBIJAKAN AKUNTANSI TERPENTINGSUMMARY OF SIGNIFICANT ACCOUNTING POLICIESLaporan keuangan telah disusun sesuai dengan Standar Akuntansi

The Financial statements are prepared by the Foundatio based on the

Keuangan di Indonesia (ISAK 35).

Interpretation of Financial Accounting Standards (ISAK 35)

Dasar Penyusunan Laporan Keuangan
Laporan keuangan disusun berdasarkan prinsip kesinambungan usaha

Basis of Preparation of the Financial Statements
The financial statement have been prepared based on the going concern

dan dengan dasar harga perolehan historis. Penyajian laporan keuanganand historical cost. Financial statement prepared based onISAK 35. The

berdasarkan ISAK 35. Laporan Keuangan Organisasi Nirlaba menyajikan

financial statements of nonprofit organization are presented Statement of

Laporan Posisi Keuangan, Laporan Aktivitas, Laporan Arus Kas dan

Financial Position, Statement of Activities, Statement of Cash Flow andCatatan Atas Laporan Keuangan.

Notes of Financial Statement.

Klasifikasi Pendapatan, Beban, Keuntungan dan KerugianClassification of Incomes, Expenses, Gains and Losses

Laporan aktivitas menyajikan pendapatan sebagai penambah aset neto

The activity report presents income as addition to unrestricted net assets,tidak terikat, kecuali jika penggunaannya dibatasi oleh penyumbang, dan

except if its use is limited by the donors and presents expenses as amenyajikan beban sebagai pengurang aset neto tidak terikat.

deduction from unrestricted net assets

Sumbangan disajikan sebagai penambah aset neto tidak terikat, terikat

Donations are presented as an addition to unrestricted, permanently

permanen, atau terikat temporer, bergantung pada ada tidaknya

restricted, or temporarily restricted, depending on the presence or absence

pembatasan. Dalam hal sumbangan terikat yang pembatasannya tidakof restrictions. in the case of a restricted contribution whose limitations noberlaku lagi dalam periode yang sama, dapat disajikan sebagai

longer apply in the same period, may be presented as an unrestrictedsumbangan tidak terikat sepanjang disajikan secara konsisten dan

contribution provided that it is consistently presented and disclosed as andiungkapkan sebagai kebijakan akuntansi.

accounting policy

5

YAYASAN KOPERNIKCATATAN ATAS LAPORAN KEUANGANUNTUK TAHUN YANG BERAKHIR PADATANGGAL 31 DESEMBER 2022
(disajikan dalam Rupiah, kecuali dinyatakan lain)
Laporan aktivitas menyajikan keuntungan dan kerugian yang diakui dari

NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDEDDECEMBER 2022
(expressed in Rupiah, unless otherwise stated)
The activity report presents gains and losses that are recognized frominvestasi dan aset lain (atau liabilitas) sebagai penambah atau

investments and other assets (or liabilities) as an increase or decrease inpengurang aset neto tidak terikat, kecuali jika penggunaannya dibatasi

unrestricted net assets, unless their use is limited

Aset Bersih
Laporan aset bersih menyajikan jumlah perubahan aset bersih tidak

Net Assets
The net assets statement presents the change of temporarily unrestrictedterikat temporer dan terikat permanen. Organisasi menyajikan hibah atau

and permanently restricted net assets. The organization presents grant or

wakaf berupa kas atau aktiva lain sebagai sumbangan terikat jika hibah

donations in the form of cash or other assets as a restricted income if theatau wakaf tersebut diterima dengan persyaratan yang membatasi
penggunaan aktiva tersebut. Jika pembatasan dari penyumbang sudahkadaluarsa, yaitu pada saat masa pembatasan telah berakhir atau
pembatasan tujuan telah dipenuhi,aktiva bersih terikat temporer

grant or donations is received under its restriction’s conditions.If the donor's
restrictions are over, on which its restrictions have expired or the objectivesof the restrictions have been accomplished, the temporarily restricted net

digolongkan kembali menjadi aktiva bersih tidak terikat dan disajikan

assets will be reclassified and presented as unrestricted net assets in thedalam laporan aktivitas sebagai aktiva besih yang dibebaskan dariactivity report.

pembatasan.
Piutang
Piutang yang melebihi umur 90 hari tidak disajikan ke dalam cadangan
piutang tak tertagih.

Account Recievable
Receivables that exceed the age of 90 days are not presented in theallowance for bad debts.

Aset Tetap
Aset Tetap dinyatakan sebesar biaya perolehannya setelah dikurangi
dengan akumulasi penyusutannya.

Fixed assets are stated at cost less accumulated depreciation.

Fixed Assets

Aset tetap, disusutkan dengan menggunakan metode garis lurus
berdasarkan taksiran masa manfaat ekonomis aset tetap, sebagai
berikut:
Kendaraan, Furniture, Server dan Laptop
Aset tetap mulai disusutkan pada saat aset dipakai. Aset Tetap yangdisusutkan adalah hanya untuk sumber dana unrestricted. Sementara
aset tetap yang dibeli dari dana restricted atau dana dari donor akanlangsung menjadi biaya pada saat pembelian dilakukan.

Fixed Assets are depreciation using the straight line method over theirestimated useful lives, which are as follows:

Aset Tetap didefinisikan memiliki biaya perolehan lebih dari Rp
10.000.000 perunit dan memiliki masa manfaat lebih dari satu tahun.

Assets are defined as having an acquisition cost of more than IDR
10,000,000 per unit and having a useful life of more than one year.

Vehicle, Furniture, Server, and Laptop
Fixed assets begin to be depreciation when assets are used. Depreciation
fixed assets are only for unlimited sources of funds. Meanwhile, fixed assets
purchased from restricted funds or funds from donors will immediately
become expenses when the purchase is made.

6

YAYASAN KOPERNIKCATATAN ATAS LAPORAN KEUANGAN
31 Desember 2022 Dengan Angka Pembanding 31 Desember 2021
3. KAS DAN SETARA KASCASH AND CASH EQUIVALENT
31-Dec-22
(Rp)

Kas :
Kas dengan Rupiah
Jumlah Kas
Bank :
Mandiri IDR
Mandiri USD
BRI IDR
Deposito Mandiri
Deposito Mandiri (USD)
Jumlah Setara Kas Tabungan Bank
Jumlah Kas dan Setara Kas

31-Dec-21(Rp)

10.416.700
10.416.700

9.747.250
9.747.250

Cash :IDR Cash
Total Cash9.593.197.212
328.688.233
497.130.372
11.109.808.367
3.932.750.000
25.461.574.185
25.471.990.885

3.608.380.837
6.782.285.239
338.984.359
62.500.000
10.701.753.750
21.493.904.186
21.503.651.436

Bank
Mandiri IDR
Mandiri USD
BRI IDR
Mandiri Time Deposit
Mandiri Time Deposit (USD)
Total Cash Equivalent from Bank
Total Cash and Cash Equivalent

31-Dec-22(Rp)

31-Dec-21(Rp)1.251.809.306
1.407.767
1.253.217.073

1.542.547.698
333.566.530
100.692.153
1.976.806.381

31-Dec-22(Rp)

31-Dec-21(Rp)

4. PIUTANGACCOUNT RECEIVABLES

Piutang (IDR)
Piutang (USD)
Piutang (AUD)

Account Receivable (IDR)
Account Receivable (USD)
Account Receivable (AUD)

5. PEMBAYARAN DI MUKA

DEPOSIT SUPPLIER

Pembayaran di muka perjalanan
Karyawan
Pembayaran di Muka

241.430.208

54.029.000

Travel Advance to Staff

229.899.085
471.329.293

268.073.181
322.102.181

Prepaid Expenses

6. ASET TETAPFIXED ASSETSHarga Perolehan:Kendaraan

Saldo Awal
10.716.500

Computer & Equipment
Furniture
Jumlah

170.628.278
69.400.000
250.744.778

Akumulasi Penyusutan
Kendaraan
Computer & Equipment
Furniture
Jumlah

10.716.500
170.628.274
69.400.004
250.744.778

Nilai Buku-

31-Dec-22(Rp)
Penambahan
Pengurangan-

Saldo Akhir
10.716.500

Historical Cost
Vehicle-170.628.278
69.400.000
250.744.778

Computer & Equipment
Furniture Equipment
Total

-

10.716.500
170.628.274
69.400.004
250.744.778

Depreciation Accumulated
VehicleComputer & Equipment
Furniture Equipment
Total

-

-

Book Value

7

Harga Perolehan:Kendaraan
Computer & Equipment
Furniture
JumlahSaldo Awal
10.716.500
170.628.276
69.400.000
250.744.776

Akumulasi Penyusutan
Kendaraan
Computer & Equipment
Furniture
Jumlah

10.716.500
162.223.226
58.232.633
231.172.359

Nilai Buku

19.572.417

31-Dec-21(Rp)
Penambahan

Pengurangan-

8.405.048
11.167.371
19.572.419-

Saldo Akhir
10.716.500
170.628.278
69.400.000
250.744.778

Historical Cost
VehicleComputer & Equipment
Furniture Equipment
Total

-

10.716.500
170.628.274
69.400.004
250.744.778

Depreciation Accumulated
VehicleComputer & Equipment
Furniture Equipment
Total

-

Akun ini merupakan nilai biaya perolehan aset tetap berupa
kendaraan, laptop, server dan furnitur setelah dikurangi akumulasi
penyusutan per 31 Desember 2022.

this account represent the value of fixed assets such as
vehicle,laptop, server and furniture equipment after net ofaccumulated depreciation.at Desember 31, 2022.

7. ASET LAIN -LAIN

Harga Perolehan:Renovasi Kantor
Biaya Website
JumlahBook ValueINTANGIBLE ASSETS

Saldo Awal
1.426.226.860
86.654.540
1.512.881.400

Akumulasi Amortisasi
Renovasi Kantor
Biaya Website
Jumlah

803.043.498
86.654.546
889.698.043

Nilai Buku

623.183.357

Harga Perolehan:Renovasi Kantor
Biaya Website
JumlahSaldo Awal
1.426.226.860
86.654.540
1.512.881.400

Akumulasi Amortisasi
Renovasi Kantor
Biaya Website
Jumlah696.212.049
67.824.195
764.036.244

Nilai Buku

748.845.156

31-Dec-22(Rp)
Penambahan
Pengurangan-

106.831.434-

106.831.434

106.831.446
18.830.351
125.661.796

Akun ini merupakan nilai aset lain - lain berupa sewa dan renovasi
Kantor per 31 Desember 2022 rincian dapat dilihat pada lampiran 1

Historical cost
Leasehold Improvement
Website at Cost
Total

Amortization Accumulated
909.874.931 Leasehold Improvement
86.654.546
Website at Cost
996.529.477
Total
516.351.929

Book Value-

Saldo Akhir
1.426.226.860
86.654.540
1.512.881.400

Historical Cost
Leasehold Improvement
Website at Cost
Total

-

803.043.498
86.654.546
889.698.043

Amortization Accumulated
Leasehold Improvement
Website at Cost
Total

623.183.363

Book Value

31-Dec-21(Rp)
Penambahan
Pengurangan-

Saldo Akhir
1.426.226.860
86.654.540
1.512.881.400

This account represents the value of the other assets for office leaseand improvement as at December 31, 2022 detailed in appendix 1

8

8. KEWAJIBAN
Utang Usaha (IDR)
Utang Usaha (USD)
Utang PPh 21
Utang Pajak
Hutang Lainnya
Beban Yang Masih Harus Dibayar
Penyisihan untuk Pesangon
9. ASET BERSIH TIDAK TERIKAT
Sumbangan Tidak Terikat :Sumbangan Dari Pemerintah
Bantuan dari Donatur Individu
Bantuan dari Perusahaan
Sumbangan dari NGO
Kopernik Solutions
Bunga Tabungan dan Deposito
Pendapatan Non Operasional
Total Sumbangan Tidak Terikat
Beban Tidak Terikat :Beban Sumber Daya Manusia
Beban Gaji dan Upah
Tunjangan
Beban Pembayaran Cuti dan Pensiun
Bonus dan THR
Beban BPJS
Beban Pelatihan Staff
Beban Premi Asuransi Karyawan
Beban Lainnya Terkait Staff
Beban Manfaat Lainnya
Total Sumber Daya Manusia
Beban Operasional Dan Administrasi
Beban Transportasi
Beban Perlengkapan Meubel
Beban Perawatan dan Perbaikan
Beban Konsumsi & Perlengkapan Kantor
Beban Perawatan Komputer
Beban Komunikasi
Beban Penyusutan dan Amortisasi
Beban Okupansi
Beban Administrasi Bank
Beban Perijinan
Beban Audit
Beban Hiburan
Beban Pajak
Total Operasional Dan
Administrasi
Beban Proyek (Program)
Beban Proyek (Program)

31-Dec-22(Rp)1.563.661
68.305.304
17.869.598
1.492.142.433
844.310.830
2.424.191.826

31-Dec-21(Rp)
829.379.657
2.354.243
47.145.406
19.485.850
518.476.530
1.478.561.392
656.768.178
3.552.171.256

LIABILITIES

31-Dec-22(Rp)

31-Dec-21(Rp)

330.729.010
946.092.492
6.909.069.246
1.729.804.250
94.548.150
1.281.278.752
11.291.521.901

129.097.454
200.315.433
1.279.173.221
5.802.952.358
2.009.188.915
52.003.077
1.640.284
9.474.370.741

Unrestricted donations :Government Grants
Individual Donations
Corporate Countributions
NGO Grants
Kopernik Solutions
Savings and Deposit Interest
Non-Operating Income
The Total Of Unrestricted Donations

3.173.678.191
4.227.274
247.776.210
127.262.035
157.443.941
76.761.610
298.082.128
30.583.779
26.006.704
4.141.821.872

4.245.423.703
39.635.166
390.975.158
294.049.268
206.256.244
4.287.600
331.378.897
128.709.672,00
68.111.724
5.708.827.432

Unrestricted Expenses
Staff Related Expenses
Salaries and Wages
Allowance
Severance and Leave Owed
Bonus & Religious Allowance
BPJS Employer Part
Staff Training and Development
Labor Insurance
Other Staff Cost
Other Benefit
The Total Staff Related Expense

48.335.176
84.584.500
110.839.450
90.763.247
133.588.053
201.606.999
235.835.698
16.823.331
51.950.919
31.884.239
17.047.541
1.023.259.153

76.652.482
51.988.411
77.250.953
33.499.360
289.827.414
130.463.804
10.691.113
253.031.691
8.358.533
3.048.718
52.628.141
30.835.259
11.152.585
1.029.428.464

2.696.316.616

1.185.765.727

Accounts Payable (IDR)
Accounts Payable (USD)
Withheld Tax From Salary
Withheld Tax From Third Party
Other Current Liabilities
Accrued Expense
Provision for Termination Benefit
UNRESTRICTED NET ASSETS

Office And Administration Expense
Transportation Expense
Furniture and Equipment
Repair,Maintenance, and Service
Cosumables and Office Supplies
IT Hardware and Supplies
Communications and Mail
Depreciations And Amortizations
Occupancy Cost
Bank related fees
Legal Fees
Audit FeeEntertainment Expenses
Tax Expenses
The Total Office And Administration
Expense
Project Expenses
Project Expenses

9Beban Lainnya
Keuntungan/Kerugian yang belum
terealisasikan
Beban Selisih Kurs
Total Beban Lainnya

Miscellaneous Expenses
Unrealised Gain Or Loss
4.183.894,51
49.386,46
4.233.280,97(3.197.981)(191.858.688,07)(195.056.668,96)

Exchange Rate Gain or Loss
Total Miscellaneous Expenses

Total Beban Tidak Terikat
Aset Bersih Tidak Terikat

7.865.630.921
3.425.890.980

7.728.964.955
1.745.405.786

Total of Unrestricted Expenses
Unrestricted Net Assets

31-Dec-22(Rp)

31-Dec-21(Rp)

2.186.102.000
654.491.000
7.007.176.880

344.699.384
1.071.120.742
2.385.867.881-

2.984.962.835

9.847.769.880

6.786.650.842

10. ASET BERSIH TERIKAT TEMPORER

Sumbangan Terikat Temporer :Sumbangan Pemerintah
Bantuan Dari Perusahaan
Sumbangan Dari NGO
Kopernik Solutions
Jumlah Sumbangan Terikat
Temporer
Beban Terikat Temporer
Beban Sumber Daya Manusia
Beban Gaji dan Upah
Tunjangan
Beban Pembayaran Cuti dan Pensiun
Bonus & THR
Beban BPJS
Beban Premi Asuransi
Beban Karyawan Lainnya
Beban Manfaat Lainnya
Total Beban Sumber Daya Manusia

Beban Operasional Dan
Administransi Kantor
Beban Transportasi
Beban Perlengkapan Meubel
Beban Konsumsi & Office Supplies
Beban Komunikasi
Beban Okupansi
Biaya Audit
Biaya Komputer
Biaya Pemeliharaan Dan Perbaikan
Biaya Administrasi Bank
Biaya Entertainment
Total Beban Operasional Dan
Administransi Kantor

TEMPORARY RESTRICTED ASSETS

2.552.524.585
21.964.881
131.506.045
295.712.525
117.484.054
178.563.730
300.000
7.026.000
3.305.081.820

1.325.461.768
38.459.200
167.800.133
64.133.995
58.235.008
2.450.000
1.656.540.104

Temporary Restricted Contributions
Government Grants
Corporate Cotributions
Non profit organization and foundations
grantsKopernik Solutions
Total Temporaly Restricted
Contributions
Temporaly Restricted Expenses
Staff Related Expenses
Salaries and Wages
Allowance
Severance & Leave owed
Bonus & Religious Allowance
BPJS Employer Part
Labor Health Insurance
Other Staff Costs
Other Benefit Cost
The Total Staff Related Expenses

Office and Administration Expense
55.102.032
20.927.582
58.392.633
26.949.742
172.104.974
10.730.300
823.650
7.138.105

13.704.298
2.434.350
1.833.000
3.854.403
16.373.770
30.000.000
66.063.698
13.430.000
1.083.390-

352.169.018

148.776.910

Transportation Expense
Furniture and Equipment Expense
Consumables and Office Supplies
Communication and Mails
Occupancy Cost
Audit Fees
IT Hardware & Supplies
Repairs, Maintenance & Service
Bank Related feesEntertainment Expense
The Total Office and Administration
Expense10

Beban Proyek ( Program)
Beban Konsultan
Beban Okupansi Pekerja Lapangan
Beban Pengepakan dan Pengiriman
Beban Teknologi
Beban Penghargaan dan Hibah
Beban Tidak Langsung
Field Support
Total Beban Proyek ( Program)
Beban Perjalanan
Biaya Konferensi dan Pertemuan
Biaya Perjalanan
Total Beban Perjalanan

1.032.556.325
72.764.000
27.009.850
462.044.806
1.913.845.385
17.764.930
617.268.695
4.143.253.991

1.884.713.958
4.380.000
4.565.500
723.338.911
725.000.000
320.442.892
457.704.653
4.120.145.914

291.283.225
766.747.557
1.058.030.782

331.773.883
232.973.989
564.747.872

Project Expenses
Consultant fees
Occupancy Costs Field Office & Warehouse
Project Shipping and Delivery Exenses
Technology &Supplies to Beneficiaries
Awards and Grants
Indirect Cost
Field Support
The Total Project Expenses
Travel And Meetings
Conference, Conventions, Meetings
Project Travel
The Total Travel And Meetings

Total Beban Terikat Temporer

8.858.535.610

6.490.210.799

Total of Temporaly Restricted Expenses

Aset Bersih Terikat Temporer

989.234.270

296.440.043

Temporarily Restricted Net Assets

Terdapat pendapatan dari Grants Packard Foundation-core
support of Kopernik's programs in Eastern Indonesia's tropicalforest provinces dengan nilai nominal Rp 6.236.000.000($400,000) yang sampai 31 Desember 2022 belum ada beban atas
grants tersebut.

Kopernik received grant revenue from Packard Foundation for a
project entitled "Core support of Kopernik's programs in Eastern
Indonesia's tropical forest provinces" in the amount of IDR
6,236,000,000 (or USD 400,000) has not been expended until
December 31, 2022.

11

Lampiran 1

YAYASAN KOPERNIKDAFTAR ASET TAK BERWUJUDPer 31 Desember 2022

NO

Keterangan

Tahun
Perolehan

Leasehold improvements
1-Jan-13
1 Shop Renovation
1-Jan-14
2 Pengosekan Office renovation 1. phase
1-Jan-15
3 Pengosekan Office renovation 2. phase
4 Architecture and Interior Design Concept for New Office in Mas, Ubud 7-Nov-17
23-Nov-17
5 Land Clearing & Cleaning Cost for New office
6 Payment Consultation service-load study & solar power system sizing 23-Nov-17
1-Jan-18
7 Renovasi Atap Kantor Kopernik - Mas
15-Jan-18
8 Jasa Pengadaan Air Bersih kantor baru
9 Mechanical, Electrical, & Plumbing Works for New Office in Mas, Ubud 7-Feb-18
10 Pekerjaan Sipil Kantor Kopernik Mas - Bangunan Arsitek Toilet Samping9-Feb-18
13-Feb-18
11 DP 65% material interior
15-Feb-18
12 First installment-Pekerjaan Atap Canopy kantor Kopernik MAS
19-Feb-18
13 Pekerjaan Gedung Belakang Kantor Baru Kopernik
26-Feb-18
14 Electricity Voltage Upgrade cost
27-Feb-18
15 Solar System for new office at Mas + VAT & Shipping Costs
8-Mar-18
16 Pekerjaan Canopy Patchway kantor Kopernik MAS-1st installment
9-Mar-18
0318229 )17 Pekerjaan Railling Tangga kantor Kopernik MAS-1st installment (Payment
12-Apr-18
18 Pekerjaan Canopy Parkir Motor & Pagar Kantor New Office
19 Payment Request Purchase and installation for carpet (New Office) 12-Apr-18
26-Apr-18
20 Payment 0418398 Request construction garden in new office
21 Payment 0418397 Request Working for Bamboo design in new office 30-Apr-18
8-May-18
22 PR 0518027 Additional working for architecture & interior SC026 (First Installment)
22-May-18
23 Roofing works for YK Office in Mas, Ubud
7-Jun-18
24 Toilet works for YK Office in Mas, Ubud%

Biaya Perolehan
31 Desember 2021

Mutasi 1 Januari - 31 Desember
2022
Penambahan
Pengurangan

Harga Perolehan
2022

Akumulasi
Amortisasi 2022

Nilai Buku 2022

6.132.743
637.168
1.061.947
8.368.645
2.761.062
10.981.874
3.826.387
15.098.814
3.329.204
8.146.882
688.566
4.920.021
1.502.655
631.858
3.630.796
9.794.596
4.374.956
2.789.342
9.156.704
2.543.666
6.453.546

50.833.900
182.682.200
186.714.760
28.108.407
2.920.354
4.867.257
38.356.291
12.654.867
50.333.591
17.537.605
69.202.898
15.258.850
37.339.877
3.155.929
22.550.097
6.887.168
2.896.018
16.641.150
44.891.900
20.051.881
12.784.482
41.968.225
11.658.470
29.578.753

29.641.593
3.079.646
5.132.743
40.448.452
13.345.133
53.079.059
18.494.202
72.977.602
16.091.150
39.376.598
3.328.071
23.780.103
7.262.832
3.053.982
17.548.850
47.340.550
21.145.619
13.481.818
44.257.400
12.294.387
31.192.140803.043.497

106.831.434

909.874.931

516.351.929

60.254.540
26.400.000

49.124.189
18.700.000-

60.254.540
26.400.000-

86.654.540

67.824.189-

86.654.540-

5.226.629

5.226.629-

5.226.629-

5.189.628

5.189.628-

5.189.628-

3.684.840

3.684.840-

3.684.840-

14.101.097

14.101.097-

14.101.097-

74.500.000,00

74.500.000-

74.500.000-

Akumulasi
Amortisasi 2021

Beban Amortisasi
2022

50.833.900
182.682.200
186.714.760
57.750.000
6.000.000
10.000.000
78.804.743
26.000.000
103.412.650
36.031.807
142.180.500
31.350.000
76.716.475
6.484.000
46.330.200
14.150.000
5.950.000
34.190.000
92.232.450
41.197.500
26.266.300
86.225.625
23.952.857
60.770.893

50.833.900
182.682.200
186.714.760
21.975.664
2.283.186
3.805.310
29.987.646
9.893.805
39.351.716
13.711.219
54.104.084
11.929.646
29.192.995
2.467.363
17.630.076
5.384.513
2.264.159
13.010.354
35.097.304
15.676.925
9.995.141
32.811.521
9.114.804
23.125.207

1.426.226.860

I

100%
14%
16%
10%
10%
10%
11%
11%
11%
11%
11%
11%
11%
11%
11%
11%
11%
11%
11%
11%
11%
11%
11%
11%

Total Leasehold improvements
Website Cost
Web Designs Service Cost
Web Designs Service CostII

1.426.226.860

27/09/2017
27/03/2018

25%
25%

Total Website Cost
Prepaid Expenses
Property All Risk Insurance renewal ; 18 Nov 2016 to 19 Nov 2017
; KE ASURANSI ALLIANZ UTAMA INDONESIA
Property All Risk Insurance as of 1 Nov 2017 to 31 Oct 2018 (paidon 14/11/17)

III

Property All Risk and Earthquake, Volcanic Eruption and Tsunami

22/09/2016
01/11/2017
14/06/2019

100%
100%
100%

-

-

60.254.540
26.400.000,00
86.654.540--

5.226.629
5.189.628
3.684.840
14.101.097

Total Prepaid Expenses
IV

50.833.900
182.682.200
186.714.760
57.750.000
6.000.000
10.000.000
78.804.743
26.000.000
103.412.650
36.031.807
142.180.500
31.350.000
76.716.475
6.484.000
46.330.200
14.150.000
5.950.000
34.190.000
92.232.450
41.197.500
26.266.300
86.225.625
23.952.857
60.770.893--

Office Rent

1 Historical Cost Rent to 1. Nov. 2014 ; Sewa Kantor Villa Sayan Ayu

1/Jan/14100%

74.500.000Lampiran 1

100%
1/Jan/14
2 Historical Cost Rent Feb 2015 ; Sewa Toko Tech Kios
30.000.000
18/Feb/14
3 Pengosekan: 17/3/2014-17/3/2021
14%1.100.000.000
1/Jan/15
100.000.000
4 Warehouse Kupang 2yrs - 31/12/16
50%
6/Nov/15
5 Pengosekan: 17/3/2014-17/3/2022
16%112.222.222
100% Rp. 6.666.666
18/Feb/16
Fee - total contract
paid DP Rp 600.000
6 Rent warehouse Labuhan Bajo JAN2016 2017 Paskalis Hendeng Clearing
6.666.666
100%
19/Feb/16
7 Maumere Maria Albertina Feb16-Jan17
16.666.666
100%
2/Mar/16
8 New Office rent fee in Larantuka 1 March 2016 - 28 February 201719.444.444
100%
15/Mar/16
9 Rent fee parking area March 16 - March 17 I Made Lasia BRI BIAYA KLIRING
4.687.500
100%
17/Mar/16
BCA BIAYAKLIRING
10 INT-BK Outw CN Rent office in Lombok March 2016/ March 2017 Baharuddin
15.555.555
100%
11 House rent period of 1 year 20 march 16 - 19 March 17 (DP 5jt - Y 5048)20/Mar/16
21.111.111100%
1/Apr/16
12 Warehouse Lembata Rent Cost from April 2016 - March 2017 (Paid on 22/07/2016)
3.333.333
100%
13 Office in Tuban 1 Juni 2016 31 May 2017 Munir (Paid on 27/09/2016) 1/Jun/16
11.111.111
100%
14 Warehouse Rent Cost 1 Sept 2016 - 31 Agt 2017 Florensia Maria G.Kefi2/Sep/16
4.000.000
100%
1/Nov/16
2017
15 Rent Warehouse Lewoleba Lembata (Siti Langoday) 31 Oct 2016 - 30 Oct
16.666.666
1/Nov/16
BRI BIAYA100%KLIRING (Total20.000.000
20juta)16 INT-BK Outw CN Final pay.Waingapu Nov 2016 - Nov 2017 MARTHA KOTE
17 Lease cost for Warehouse Kupang for 2 years (1 Januari 2017 - 31
01-Jan-17
50%
90.000.000
Desember 2018)18 Prepaid office rent cost in Labuan Bajo for 1 year as of 7 March
07-Mar-17
100%
25.000.000
2017 - 6 March 201819 Prepaid Office Lease Cost in Selong, Lombok Timur as of 15
15-Mar-17
100%
14.000.000
March 2017 to 14 March 2018
20 Lease cost Office Larantuka for the period of 1 May 2017 - 30 Apr
03-May-17
100%
20.000.000
2018
21 Prepaid rent office in Lembata 1 November 2017 - October 201801-Nov-17
100%
15.000.000(Paid on 19 0ct '17)
22 Prepaid Rent New Office Mas Ubud for 10 yrs (50% DP Rp 350 M
01-Dec-17
10%350.000.000
Paid on 10 Nov '17)0218202
New
OfficeLabuhan
Bajo
for
2
years
;
Mar
2018
Feb
23
70.000.000
01-Mar-18
50%
2020
24 Payment 0418343 Rent New Office Larantuka 1 May 2018 - 30
50.000.000
01-May-18
50%
April 2020
26-Apr-19
100%
25 Bojonegoro Office Rent Period 1 May 2019 - 30 April 202010.000.000
03-Jul-19
100%
26 Office Rent Tuban Period 01 July 2019 to 30 June 2020
11.112.000
20-Apr-20
100%
27 Bojonegoro Office Rent Period 1 May 2020 - 30 April 2021
10.000.000
04-Jun-20
100%
28 Office Rent Tuban Period 01 July 2020 to 31 January 2021
6.481.481

30.000.000,00
1.100.000.000,00
100.000.000,00
112.222.222,00
6.666.666,00
16.666.666,00
19.444.444,00
4.687.500,00
15.555.555,00
21.111.111,00
3.333.333,00
11.111.111,00
4.000.000,00
16.666.666,00
20.000.000,00
90.000.000,00

30.000.000
1.100.000.000
100.000.000
112.222.222
6.666.666
16.666.666
19.444.444
4.687.500
15.555.555
21.111.111
3.333.333
11.111.111
4.000.000
16.666.666
20.000.000
90.000.000-

30.000.000
1.100.000.000
100.000.000
112.222.222
6.666.666
16.666.666
19.444.444
4.687.500
15.555.555
21.111.111
3.333.333
11.111.111
4.000.000
16.666.666
20.000.000
90.000.000

0
(0)
-

25.000.000,00

25.000.000-

25.000.000-

14.000.000,00

14.000.000-

14.000.000-

20.000.000,00

20.000.000-

20.000.000-

15.000.000,00

15.000.000-

15.000.000-

350.000.000,00

142.916.667

35.000.000

177.916.667

172.083.333

70.000.000,00

70.000.000-

70.000.000

050.000.000,00

50.000.000-

50.000.000

010.000.000,00
11.112.000,00
10.000.000,00
6.481.481,00

10.000.000
11.112.000
6.666.664
5.555.556-

10.000.000
11.112.000
10.000.000
6.481.481-

Total Office Rent

2.227.558.755--

2.227.558.755

2.016.216.160

35.000.000

2.055.475.421

172.083.334

TOTAL ASET TAK BERWUJUD

3.740.440.155--

3.740.440.155

2.887.083.846

141.831.434

3.052.004.892

688.435.263