CHAPTER 1

SCOPE OR INSTITUTION PROFILE

1.1 History of Establishment of Rumah Zakat
Rumah Zakat is a philanthropic institution that manages zakat, infaq, alms and other
social funds through community empowerment programs. The empowerment program is
realized through four main clusters, namely Senyum Juara (education), Senyum Sehat
(health), Senyum Mandiri (economic empowerment), and Senyum Lestari (environmental
sustainability initiatives).
The growth of Rumah Zakat as a trusted LAZNAS can not be separated from its long
history which began with the Majlis Taklim recitation group Ummul Quro agreed to form a
social institution that was concerned with humanitarian assistance. On July 2, 1998 an
organization called the Dompet Sosial Ummul Quro (DSUQ) was formed.
DSUQ's transformation takes place very dynamically from year to year, the first
transformation is to become the Rumah Zakat Indonesia DSUQ marked by the decline of RI
Minister of Religion Decree No. 157 on March 18, 2003 which certified this organization as
the National Amil Zakat Institution.
In 2004 Rumah Zakat Indonesia DSUQ again transformed into the name Rumah Zakat
Indonesia. The new historical round of Transformation From Traditional Corporate to
Professional Corporate - began. Improved management has made Rumah Zakat Indonesia
get several awards: the two Best LAZNAS in the ISR Award (Islamic Social Responsibility
Award 2009), The Best Organization in Zakat Development by IMZ (Indonesia
Magnificence of Zakat).
Furthermore the third transformation took place on April 5, 2010, Rumah Zakat was
inaugurated to replace the previous brand Rumah Zakat Indonesia. By carrying out three new
brand values: Trusted, Progressive and Humanitarian, this organization sharpens the
character towards "World Class Non-Governance Organization (NGO) Religious".
Rumah Zakat also succeeded in obtaining ISO 9001: 2008 for the category of Provision
of Distribution of Zakat Services in September 2012. This success is a driver of management
to further enhance professionalism in the implementation of the implementation of its
programs. With the spirit of continuing to innovate, in September 2013 Rumah Zakat again
transformed itself into RZ. This change does not only occur in logos that will be applied to
various devices, but also to the work culture of the amil in order to move faster, agile, but
produce great work in the effort to empower.
1.2 Organization Legality
Rumah Zakat is a Non-Government National Zakat Institution that has legitimacy by Legal
Form as follows:
Deed of Incorporation:
Notary Certificate: DR. Wiratni Ahmadi, SH No. 31 in 12 July 2001 on the establishment of
Yayasan Dompet Sosial Ummul Quro.
Deed of amendment:
a. Notary Irma Rachmawati, SH. No. 17 Date: October 25, about the change of Yayasan
Rumah Zakat Indonesia structure.
b. Indonesian Ministry of Justice and Human Rights Number C-1490.HT.01.02.TH 2006.
The Latest Deed of amendment:
a. Notary Surjadi Jasin, S.H. No. 49 in 25 July 2017, about the Extraordinary Meeting
Decision Statement of Yayasan Rumah Zakat Indonesia’s board of trustees.
b. Indonesian Ministry of Justice and Human Rights 1 August 2017 Number. AHU-
AH.01.06 – 0006041.
National Social Welfare Institution:
Indonesian Ministry of Justice and Human Rights Number. 107/HUK/2014 about the
recognition of Yayasan Rumah Zakat Indonesia as the National Social Welfare Institution.
National Amil Zakat Institution:
a. Decree of the Minister of Religious Affairs Number 42 of 2007 on legalization of
Yayasan Rumah Zakat Indonesia as National Amil Zakat Institution.
b. Decree of the Minister of Religious Affairs Number 421 2015 on the Granting
Permission to Yayasan Rumah Zakat Indonesia as National Amil Zakat Institution.

1.3 Organization Structure

Board of Trustee
Yayan Somantri
Sharia Council:
1. K. H Ma’ruf Amin (Chief)
2. Kardita Kintabuwana, Lc., MA (Member)
Sharia Reference
Dr. Setiawan Budi Utomo, Lc., MM
 Board of Director:
1. H. Nur Efendi (Chief Executive Officer)
2. Irfan Nugraha (Chief Marketing Officer)
3. Nur Yahya (Chief Program Officer)
4. H. Herry Hermawan (Chief Operational Officer)

Legal Consultant
Yayan Sutarna, SH., MH
Marketing Consultant
AM. Adhy Trisnanto

Picture 1.3.1 Organization Structure

Chief Executive
Officer

Chief Customer
Chief Operational Chief Program Corporate
Marketing Relationship Internal Audit
Officer Officer Officer Division
Secretary
 CHAPTER 2
ACTIVITIES PLAN
2.1 Vision and Mission
Vision:
International philantrophy organization based on professional empowerment.
Mission:
1. To actively participate in building international philantrophy network
2. To facilitate society independence
3. To optimize all related aspect of resources through human excellence

2.2 Concept and Program Description

a. Concept of Empowered Village
Definition
Empowered villages are territorial-based empowerment patterns having defined the
process of community empowerment conducted by Rumah Zakat facilitator in a
particular area and time, with the intention of helping to accelerate the improvement of
the existing problems in the region.
Objectives
The goal of the empowered village program is to create measurable improvements based
on community problems occurring in a region.
Basic principles:
1. Community-based
2. Community-oriented
3. Demand for community participation
4. Synergy
5. Prioritize program quality
Tagline
“From Village Build Nation”
b. Distribution of Empowered Villages
The number of empowered villages of Rumah Zakat per December 2017 are 1,056
include 21 proveinces; 172 regency and cities; 721 districts; 652 empowered villages
located in village (Rural); 1.056 villages and 404 empowered villages located urban.
c. Programs Description
1. Senyum Juara
Education plays an important role in the progress of a nation because education can
change lives and break the cycle of poverty. Based on recent data from UNDP
(United Nations Development Program) Indonesia arguably succeeded in carrying
out the second goal of MDGs, namely ensuring that all children receive a primary
education. Additionally in 2012, the government has issued 12 years compulsory
education program so that the children must complete a minimum education up to
junior level.
With Senyum Juara program, RZ is committed to the improvement of education
quality that include categories of beneficiaries: students, infrastructure, and teachers
who are qualified in accordance with the purpose of SDGs (Sustainable Development
Goals), which ensures that all Indonesian children completing primary and secondary
education for free, equitable and quality that lead to relevant and effective learning.
As for some programs are as follows:
a) Beasiswa Anak Juara
Beasiswa Anak Juara is a scholarship program intended ease the cost of education
of underprivileged children so that these children can get support facilities for
completing compulsory education. With this program the beneficiaries are
expected to continue their education to a higher level. Additionally RZ also
facilitates foster children with mentoring, which is designed to accommodate
children in gaining formal education in schools and religious materials.
Donation for each level:
Elementary School: Rp 155.000
Junior High School: Rp 180.000
Senior High School: Rp 205,000
College Students: Rp 500.000
b) Beasiswa Sekolah Juara
Beasiswa Sekolah Juara is a scholarship program intended for students who are
registered as students of Sekolah Juara, with this scholarship Students obtain all
school facilities for free ranging from educational facilities, quality learning,
outing and any other educational activities. By using multiple intelligence
approach, and the application of core values which is a program to shape the
 character of students, the beneficiaries of this program are expected to have
religious character and can prepare them self as a champion.
Donation for each level:
Elementary School: Rp 375.000
Junior High School: Rp 450.000
Senior High School: Rp 1.000.000
c) Sekolah Juara
Sekolah juara (free school) is a school construction program for children from
underprivileged families, this program allows students to have safe and
comfortable School buildings and free of charge.
Donation:
Retail: Rp 255,000
Full: Customized
d) Guru Juara
A program to provide assistances for rural teachers by increasing the competency
/ knowledge of teacher, supporting facilities and infrastructure in teaching
activities, with this program the teacher will receive training to increase
competency, teaching facilities and economic aid. The teachers who receive this
assistance are expected to bring quality education to students in rural areas, so
the equalization of quality education can be achieved.
Donation : Rp 250.000
e) Mobil Juara
A program to procure learning media in the form of vehicle designed for mobile
and can present attractive learning atmosphere. Mobil Juara accompanied with
books, audio-visual equipment, and computers connected to the Internet so as to
accommodate school- aged children to learn using modern and attractive
facilities.
Donation: Customized
f) Gizi Sang Juara
Healthy supplementary food program for students of Sekolah Juara assisted by
Rumah Zakat
2. Senyum Mandiri
In connection with derivative of UN’s MDGs Goal no 1 SDGs (No Poverty) to
reduce poverty in all its manifestations in 2030, and also Goal no 11 (Sustainable
Cities and Communities) to make towns and settlements are inclusive, secure,
resilient sustainable, RZ realizes such goals through Senyum Mandiri Program.
Senyum Mandiri is a program of small and micro-economic empowerment for
disadvantaged communities to reduce poverty.
a) Pemberdayaan UKM
Economic empowerment program based on small and micro businesses under
RZ guidance, in the form of capital procurement and / or infrastructure and
supporting facilities on its existing business activities are based on the assessment
of beneficiaries’ need
Donation: Rp 17,000,000
Target beneficiaries : Underprivileged residents who have micro and small
businesses that need financial assistance, mentoring and coaching.
b) Pertanian Produktif
Productive agriculture is empowerment programs to encourage young farmers
with the help of the means of production, agricultural machinery, quality seeds
and mentoring.
Donation : Rp 210.000
Target beneficiaries : disadvantaged young farmer who need support on
agricultural operations also mentoring.
c) Ternak Produktif
Productive livestock is a program to help farmers to have additional income from
raising, through the help of quality seeds and inputs.
Donation : Rp 210.000
Target beneficiaries : underprivileged farmers who need additional income that
will be supported through the raising of capital in the form of cattle and
production facilities.
3. Senyum Sehat
In connection with derivative of UN’s MDGs (Millennium Development Goals)
Goal no 3 SDGs (Sustainable Development Goals), namely (Good Health and Well
Being) which ensure the health and well-being for all at any stage of life and also
Goal no 2 SDGs (Zero hunger) to end hunger and all forms of malnutrition in 2030,
RZ works to realize such goals through Senyum Sehat.
Senyum Sehat is a public health quality improvement program based on an
individual, communal, non-governmental. The realization of the program is in the
form of Mass Circumcision, Free Ambulance, Health Action, Medical Assistance,
Nutrient Garden, Free Clinic, etc. The program is also actively cooperating with
various agencies to work together, as corporations and also other institutions.
a) Khitanan Massal
A program to provide free circumcision for underprivileged children.
Donation :
Individual: Rp 680,000
Joint venture: Rp. 230,000
Mass: Rp. 4,600,000
Target beneficiaries: Underprivileged children who need circumcision service.
b) Bantuan Kesehatan
It is a program of channeling direct aid,which is fund disbursed to beneficiaries
in cash to meet health care needs.
Donation :
Java & Sumatra: Rp 7,000,000
Sulawesi and Papua: Rp 8,500,000
Target beneficiaries: The poor who need medical assistance in cash to meet their
health needs.
c) Ambulance Gratis
A program to procure ambulance facilities that provide delivery service for
patient / bodies free of charge to people in need.
Donation:
Rejuvenation: Rp 150.000
Operational fleet: Rp 300.000
 Target beneficiaries: People who need emergency assistance to be transferred
to the health care center.
d) Klinik Gratis
A program to provide operational cost for maternity clinic (RBG) for free that
provide general medical services, maternal and child health, family planning and
maternity services free of charge and also helps to pay BPJS for disadvantaged
communities and / or help with ease of access to health facilities designated at
the nearest location of underprivileged community.
Donation : Customized
e) Kebun Gizi
Community-based programs as an effort to meet the needs of eating fruits and
vegetables in the community by using home yard as well as other media.
Donation program: Rp 380,000
Target beneficiaries: People who are lacking the nutritional needs of fruit and
vegetable.
f) Siaga Sehat
Health care program in the form of health counseling, free check up and
treatment for underprivilegedpeople.
g) Siaga Gizi Balita
Nutrition improvement program of toddler indicated by BGM (Under the Red
Line) on Healthy Card (KMS).

4. Senyum Lestari
Clean water, sanitation, and waste is a global environmental issue faced by every
country, including Indonesia. Broadly speaking, Indonesia has reached 84% of
people with access to improved water sources but the distribution is not evenly,
access in rural areas is lower than in urban areas including poor people also have
difficulty in accessing clean water, Unicef also estimate that 1,000 children under
five die every day from diarrheal diseases associated with a lack of clean water and
sanitation and inadequate hygiene.
Through Senyum Lestari program, a program focused on environment issues, RZ is
committed to improve Environment quality and Reduce social problems related to
the environment, especially water, sanitation and Hygiene, RZ working in hundreds
of the target area (ICD) to improve access to clean water needs , sanitation facilities
and hygiene by rolling several programs as follows:
a) Sanitation Independence Post
Changing health behavior through health empowerment by involving community
participation, through assistance of care community sanitation, education of
sanitation, access to clean water and latrines is expected that sanitation
independence post can be a solution to the problem of the lack of good sanitation
in the disadvantaged communities and provide opportunity for every family to
has a good sanitation independently based on society.
Donation : Rp.370.000
b) Water and Sanitation for All
Water is the source of life, but when the water is unsafe and poor sanitation, the
water can be turned into a source of disease. Through the program, water well
and water for life, RZ provide access to water and public sanitation in the target
area.
Water well
Program provision of clean water and public sanitation in RZ’s ICD (Integrated
Community Development) as supporting the implementation of hygienic
behavior in residents area
Donation : Rp. 90.000.000 / Water well
Water for Life
A program of distribution services of clean water for the community in disaster
areas or drought prone area
Donation program:
Retail : Rp. 3000 / liter
Full : RP. 1,320,000
c) Trash Bank
A community development activities based on waste management in an
environment where people lives, through Trash Bank RZ works to educate the
public on waste management, to facilitate the community in setting up a trash
bank and set up a waste treatment facility, through this program it calls into
solutions in tackling the problem of waste in the environment as well as to
empower the community. Donation : Rp. 120,000,000
5. Super Qurban
Animal protein is one component of food diversity that humans need for nutritional
balance. The availability of good nutrition will affect the intelligence, health, and
productivity of a nation.
But the current level of meat consumption in Indonesia is still low, at 11.6 kilograms
per capita per year. While the ideal number of meat consumption as much as 34.19
kilograms per capita per year.
Superqurban (n.) Optimization of processed meat qurban into food reserves from
animal protein for Berdaya Village community in 34 Provinces.
Sustainable Energy is an effort to provide energy for the fulfillment of current needs
with attention to the needs in the future. The Eid al-Adha moment can be a good time
for Muslims to provide a source of animal protein, so it can be used longer and
sustainable.
Through Superqurban, we can participate in the program of providing Sustainable
Energy for Indonesia and the world.
Price of Superqurban Participation
Goats: Rp2.375.000
Corned ± 30 cans
Rendang ± 25 cans
Cow: Rp17.250.000
Corned Beef ± 350 cans
Rendang ± 250 cans
Cow Retail: Rp2.575.000
Corned Beef ± 50 cans
Rendang ± 35 cans

6. Ramadhan Berdaya
Ramadhan is month of blessing, the month that awaited by all Muslims, All Muslims
around the world celebrate it with happiness as the Prophet welcomes Ramadan with
joy because Ramadan has the privilege than others month. in the special month.
In this special month, there are a lot of kindness we can do because the momentum
of fasting in Ramadan is a medium of education for Muslims to practice empathy
and sharing. Therefore Rumah Zakat facilitates donators to share in the month of
 Ramadan with a variety of programs such as Iftar, Eid Gift for orphan, Eid Gifts for
underprivileged family, Syiar Quran, Empowered Widow, Ramadan Debt-Free.
a) Berbagi Buka Puasa
Multiply reward with Ifthar Package Sharing with those in need. The full meal
package for breaking the fast becomes a special dish for them.
Donation Rp35.000
b) Kado Lebaran Yatim
Share Eid Gift for Orphan to bring happiness for orphans and underprivileged
children. The gift contains of food packages, milk, and school equipments for
children.
Donation Rp310.000
c) Bingkisan Lebaran Keluarga
Bring smile for the underprivileged family with the Family Eid Gift. The parcel
contains of package of staple food, sarong and hijab.
Donation Rp360.000
d) Syiar Qur’an
Syiar Quran Program distributes Al Quran and Iqro to Empowered Village
(Rumah Zakat Assisted Village) and various other regions in Indonesia. Let’s
make more and more citizens feel the beauty of reading and reviewing the Quran.
Donation Rp170.000
e) Bebas Hutang
Providing debt relief aid for poor families who have difficulty in paying their
debt, the main priority of the relief is the debt for education and health
Costs
f) Janda Berdaya
Empower the widows who are the breadwinners, with the Empowered Widow
program. The program consists of food and cash assistance to support the
family’s livelihood.
Donation Rp550.000

2.3 The Achievement of Service Benefit in 2017

For 19 years serving the community, Rumah Zakat has provided services to 25,560,022
beneficiaries of Service Benefits (LM). By 2017 alone, 6,332,534 LMs have been served.
The magnitude increased 9% compared to 2016. This increase is not separated because of
 the support of donators and also the community through donations deposited to Rumah
Zakat.
Programs Service Benefit Persentase
Senyum Sehat 1.447.864 25.55%
Senyum Juara 904.255 15.96%
Senyum Mandiri 774.175 13.66%
Senyum Lestari 25.575 0.45%
Senyum Ramadhan 167.571 2.96%
Superqurban 67.021 1.18%
Proglam lainnya 2.280.703 40.24%

2.4 Institution Performance

Rumah Zakat is a non-governmental organization that focuses on the management
of zakah, infaq, sadaqah and waqf professionally by focusing on education, health,
community development and economic empowerment program as the main program.
Through public trust building, in 2017 Rumah Zakat is mandated to manage
ZISWAF (Zakah. Infaq, Sadaqah, Waqf) funds amounting to Rp229.911.992.837, -. This
donation collection is increasing compared to 2016 which amounted to Rp225,015,543,720,
- or increase by2%.
Rumah Zakat receives donations for zakat, infaq, shadaqah, and wakaf. The largest
type of donation received in 2017 is zakah with composition of 48.8% of the total funds
obtained, then followed by receipts on unbound infaq / alms funds that accounted for 21.74%
of the total funds and Education funds which reached 12.95% of total revenue.
 BAB III

REPORTING

3.1 Statements of Financial Positions

LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITIONS

Per 31 Desember 2017 As of December 31, 2017

(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)

31 Desember 2017/ 31 Desember 2016/

December 31, 2017 December 31, 2016

ASET ASSETS
Aset Lancar Current Assets
Kas dan setara kas 10,442,991,247 16,843,594,686 Cash and cash equivalents
Deposito berjangka - 750,000,000 Time deposits
Piutang 1,664,415,750 305,284,303 Receivables
Persediaan 164,629,199 125,257,420 Inventories
Uang muka Advances
Biaya dibayar dimuka 1,477,570,937 1,379,703,474 Prepaid expenses
Investasi 5,000,000 4,505,000,000 Investments
Jumlah Aset Lancar 13,754,607,133 23,908,839,883 Total Current Assets

Aset Tidak Lancar Non-Current Assets

Kas yang dibatasi penggunaannya 3,900,000,000 2,500,000,000 Restricted cash
Aset tetap - bersih setelah dikurangi Fixed assets - net of
akumulasi penyusutan sebesar accumulated depreciation 2016:
2017: Rp6.012.164.379 dan Rp6,012,164,379 and 2015:
2016: Rp5.640.056.323 2,136,050,835 1,524,924,291 Rp5,640,056,323
Aset kelolaan 6,113,745,202 4,227,544,554 Management assets
Uang jaminan 20,000,000 13,500,040 Guarantees
Jumlah Aset Tidak Lancar 12,169,796,037 8,265,968,885 Total Non-Current Assets

JUMLAH ASET 25,924,403,170 32,174,808,768 TOTAL ASSETS

LIABILITAS DAN DANA LIABILITIES AND FUNDS

Liabilitas Jangka Pendek Current Liabilities
Utang pajak 59,854,241 33,470,252 Taxes payable
Biaya yang masih harus dibayar 2,262,094,676 1,654,101,631 Accrued expenses
Utang lain-lain 886,969,331 675,643,231 Other payables
Jumlah Liabilitas Jangka Pendek 3,208,918,248 2,363,215,114 Total Current Liabilities

Liabilitas Jangka Panjang Non-Current Liabilities

Kewajiban imbalan pasca kerja 2,862,365,000 2,293,703,000 Liabilities employee benefit
Jumlah Liabilitas Jangka Panjang 2,862,365,000 2,293,703,000 Total Non-Current Liabilities

Saldo Dana Funds Balance

Dana zakat 1,628,443,431 5,397,241,776 Zakat funds
Dana infaq/sedekah - tidak terikat 2,515,359,460 1,290,960,381 Infaq/sedekah unrestricted funds
Dana infaq/sedekah – terikat 12,064,367,941 15,050,721,037 Infaq/sedekah restricted funds
Dana amil 3,175,270,391 5,520,265,186 Amil funds
Dana kebajikan 469,678,699 258,702,274 Charity funds
Jumlah Dana 19,853,119,922 27,517,890,654 Total Funds

JUMLAH LIABILITAS DAN DANA 25,924,403,170 32,174,808,768 TOTAL LIABILITIES AND FUND
 3.2 Statement of Change In Fund

LAPORAN PERUBAHAN DANA STATEMENT OF CHANGE IN FUND

Untuk tahun yang berakhir pada 31 Desember 2017 For the year ended December 31, 2017

(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)

2017 Catatan 2016

Rp Notes Rp
DANA ZAKAT ZAKAT FUNDS

Penerimaan Receipts
Zakat profesi 91,144,680,376 86,377,369,249 Zakat professions
Zakat simpanan 15,913,496,413 17,247,988,191 Zakat savings
Zakat perdagangan 3,846,007,115 3,439,451,230 Zakat trades
Zakat fitrah 977,698,400 812,622,850 Zakat fitrah
Zakat emas dan perak 798,580,006 550,584,506 Zakat of gold and silvers
Zakat saham dan investasi 134,399,472 403,860,597 Zakat shares and investments
Zakat hadiah 196,376,724 187,968,073 Zakat gifts
Zakat pertanian 101,801,600 108,422,943 Zakat agricultures
Zakat peternakan 400,000 7,555,000 Zakat farm
Non cash zakat 221,178,463 53,522,900 Non cash zakat
Hasil penempatan 48,002,808 149,535,792 Placement revenues
Jumlah Penerimaan 113,382,621,377 109,338,881,331 Total Receipts

Penyaluran: Distributions:
Fakir 89,177,373,992 68,285,161,639 Fakir
Fisabilillah 13,367,347,782 30,942,897,908 Fisabillilah
Amilin 14,139,191,254 13,642,005,955 Amilin
Ghorimin 41,925,000 285,575,053 Ghorimin
Ibnu sabil 85,000 224,057,372 Ibnu sabil
Muallaf 116,300,000 66,154,517 Muallaf
Non cash zakat 213,486,201 58,714,900 Non cash zakat
Alokasi pemanfaatan Allocation of assets under
aset kelolaan zakat 95,710,493 94,938,618 management utilization of zakat
Jumlah Penyaluran 117,151,419,722 113,599,505,962 Total Distributions

Kenaikan (penurunan) bersih (3,768,798,345) (4,260,624,631) Net increase (decrease)

Saldo awal tahun 5,397,241,776 9,657,866,407 Balance at beginning of year

Saldo Akhir Tahun 1,628,443,431 5,397,241,776 Balance at the End of the Year
DANA INFAQ/ SEDEKAH INFAQ/ SEDEKAH FUNDS

Dana Tidak Terikat Unrestricted Funds

Penerimaan Receipts
Penerimaan dana infaq tidak terikat 46,915,038,039 54,540,985,527 Receipts of Infaq Unrestricted Funds
Non cash infaq tidak terikat 2,216,281,745 997,167,500 Non cash of infaq unrestricted funds
Hasil pengelolaan 19,909,690 74,731,003 Receipts of management revenues
Jumlah Penerimaan 49,151,229,474 55,612,884,030 Total Receipts
Alokasi dari (untuk) dana amil (10,344,696,548) (10,248,169,979) Allocation from (for) amil funds
Alokasi dari (untuk) dana infaq terikat (19,779,447,599) (21,324,680,492) Allocations from (for) Restricted Infaq Funds
Alokasi antar dana 3,863,200,783 5,715,737,166 Allocations between funds
Jumlah Penerimaan Setelah Total Receipts After
Alokasi Dana 22,890,286,110 29,755,770,725 The Allocation of Funds

Penyaluran: Distributions:
Penyaluran infaq tidak terikat 21,298,614,644 28,778,644,091 Distributions of Infaq Unrestricted Funds
Non cash infaq tidak terikat 310,855,478 119,542,500 Non cash of infaq unrestricted funds
Alokasi pemanfaatan Allocation of assets under
aset kelolaan infaq 56,416,909 19,136,112 management utilization of infaq
Jumlah Penyaluran 21,665,887,031 28,917,322,703 Total Distributions

Kenaikan (penurunan) bersih 1,224,399,079 838,448,022 Net increase (decrease)

Saldo awal tahun 1,290,960,381 452,512,359 Balance at beginning of year

Saldo Akhir Tahun 2,515,359,460 1,290,960,381 Balance at the End of the Year
 3.3 Financial Reporting

LAPORAN KEUANGAN
FINANCIAL REPORT
2017 Catatan 2016
Rp Notes Rp

DANA AMIL AMIL FUNDS

Penerimaan Receipt
Bagian Amil dari Infaq Terikat 12,085,723,988 10,697,395,108 Amil part of restricted funds
Bagian Amil dari Infaq Tidak Terikat 10,344,696,548 10,248,169,979 Amil part of unrestricted funds
Penerimaan dari donatur 2,430,937,821 902,795,014 Receipts of donations
Bagi hasil bank 66,081,410 111,990,211 Revenue sharing from bank
Penerimaan non cash 270,552,700 73,343,500 Non cash receipts
Jumlah Penerimaan 25,197,992,467 22,033,693,812 Total Receipt
Alokasi antar dana (3,950,938,511) (1,527,604,311) Allocation between funds
Pendapatan (beban) komprehensif lain 112,182,000 (11,601,000) Other comprehensive income (expense)
Jumlah Penerimaan Setelah Total Receipts After
Dikurangi Alokasi Dana 21,359,235,956 20,494,488,501 The Allocation of Funds
Penggunaan Disbursements
Operasional pengelolaan 10,812,317,120 10,920,759,037 Operating expenses
Gaji dan Tunjangan 4,857,285,120 4,820,051,132 Salary and wages
Beban iklan dan marketing 3,421,412,393 4,077,643,985 Advertising and marketing expenses
Beban sewa 1,487,500,001 1,670,538,583 Rent expenses
Beban pelatihan 2,053,647,955 785,427,334 Training and development expenses
Penyusutan aset tetap 372,108,056 290,697,048 Depreciation of fixed assets
Imbalan pasca kerja 319,589,319 522,866,657 Employee benefit
Beban administrasi bank 104,635,995 137,546,064 Administration bank expense
Rugi selisih kurs 50,960,677 1,045,978 Loss from foreign exchange
Beban asuransi 17,292,115 28,037,338 Insurance expenses
Penyaluran non cash 207,482,000 81,628,801 Non cash distributions
Jumlah Penggunaan 23,704,230,751 23,336,241,957 Total Disbursements
Kenaikan (penurunan) bersih (2,344,994,795) (2,841,753,456) Net increase (decrease)
Saldo awal tahun 5,520,265,186 8,362,018,642 Balance at beginning of year

Saldo akhir tahun 3,175,270,391 5,520,265,186 Balance at the End of the Year

DANA KEBAJIKAN CHARITY FUNDS

Penerimaan Receipt
Bunga 41,441,951 40,941,833 Interest
Penerimaan lainnya 740,724,507 445,797,019 Others
Jumlah Penerimaan 782,166,458 486,738,852 Total Receipt

Penggunaan Disbursements:
Perbaikan sarana umum 571,190,033 239,283,016 Public facilities maintenance
Jumlah Penggunaan 571,190,033 239,283,016 Total Disbursements

Surplus (Defisit) 210,976,425 247,455,836 Surplus (Deficit)

Saldo awal tahun 258,702,274 11,246,438 Balance at beginning of year

Saldo Akhir Tahun 469,678,699 258,702,274 Balance at the end of the year
LAPORAN KEUANGAN
FINANCIAL REPORT

2017 Catatan 2016

Rp Notes Rp

DANA INFAQ/ SEDEKAH INFAQ/ SEDEKAH FUNDS

Dana Terikat Restricted Funds

Penerimaan: Receipt :
Penerimaan dana pendidikan 29,778,354,804 34,170,019,037 Receipt of educational funds
Penerimaan dana insidental 17,562,824,222 11,975,644,669 Receipt of incidental funds
Penerimaan dana kesehatan 4,001,280,722 4,855,279,793 Receipt of health care funds
Penerimaan dana Ramadhan - 1,847,768,590 Receipt of ramadhan funds
Penerimaan dana pemberdayaan ekonomi 1,690,146,290 1,575,333,738 Receipt of economic empowerment funds
Penerimaan dana lingkungan 3,492,824,986 1,399,360,862 Receipt of environmental funds
Penerimaan dana Integrated Receipt of Integrated Community
Community Development (ICD) 5,381,279,312 911,663,347 Development (ICD)
Penerimaan dana SIGI 100,653,558 421,623,001 Receipt of aqiqah SIGI
Penerimaan dana fidyah 836,655,092 644,624,307 Receipt of fidyah funds
Penerimaan dana relawan 775,617,864 540,589,486 Receipt of youth care funds
Penerimaan dana qurban - - Receipt of qurban funds
Non cash infaq terikat 181,768,000 67,065,000 Non cash of infaq restricted funds
Hasil pengelolaan 26,998,747 79,938,952 Receipts of management revenues
Jumlah Penerimaan 63,828,403,597 58,488,910,782 Total Receipts
Alokasi dari dana infaq tidak terikat 19,779,447,599 21,324,680,492 Allocations from unrestricted funds
Alokasi untuk dana amil (12,085,723,988) (10,697,395,108) Allocation for amil funds
Alokasi antar dana 87,737,652 (4,188,132,855) Allocation between funds
Koreksi reklas dana - - Reclass correction funds
Jumlah Penerimaan Setelah Total Receipts After
Dikurangi Alokasi Dana 71,609,864,860 64,928,063,311 The Allocation of Funds

Penyaluran: Distributions:
Penyaluran untuk dana pendidikan 29,178,135,44 29,182,065,919 Distribution for educational program
Penyaluran untuk dana kesehatan 6,738,591,774 7,407,981,026 Distribution for health care
Penyaluran untuk dana Integrated Distribution for Integrated
Community Development (ICD) 12,368,458,111 6,577,531,992 Community Developm
Penyaluran untuk dana insidental 14,292,040,285 4,501,211,735 Distribution for incidental
Dana penyaluran nasional 1,889,863,710 2,802,433,595 National distribution funds
Penyaluran untuk dana Distribution for economic
pemberdayaan ekonomi 4,420,033,932 2,752,651,818 empowerment
Penyaluran untuk dana Ramadhan - 1,654,084,625 Distribution for Ramadhan
Penyaluran untuk dana lingkungan 2,464,364,731 1,459,427,648 Distribution for environmental
Penyaluran untuk dana kepemudaan 2,056,837,054 1,043,340,407 Distribution for youth care
Penyaluran untuk dana fidyah 875,831,105 13,250,000 Distribution for fidyah
Penyaluran untuk dana SIGI 226,497,813 1,730,800 Distribution for SIGI
Penyaluran untuk dana qurban - - Distribution for qurban
Non cash infaq terikat 46,064,000 54,352,000 Non cash of infaq restricted funds
Alokasi pemanfaatan Allocation of assets under
aset kelolaan infaq 39,500,000 41,216,028 management utilization of infaq
Jumlah Penyaluran 74,596,217,956 57,491,277,593 Total Distributions
Kenaikan (penurunan) bersih (2,986,353,096) 7,436,785,718 Net increase (decrease)
Saldo awal tahun 15,050,721,037 7,613,935,319 Balance at beginning of year

Saldo Akhir Tahun 12,064,367,941 15,050,721,037 Balance at the End of the Year
 3.4 Statement of Changes In Asset Management

LAPORAN PERUBAHAN STATEMENTS OF CHANGES IN

ASET KELOLAAN ASSET MANAGEMENT
Untuk tahun yang berakhir pada 31 Desember 2017 For the year ended December 31, 2017

(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)

Saldo Awal / Penambahan / Pengurangan / Reklasifikasi/ Akm. Penyusutan / Saldo Akhir

Keterangan Description
Beginning Balance Additional Deduction Reclassification Accumulated Depreciation Ending Balance

Dana Infaq Terikat Infaq Funds

- PAUD Juara 548,833,333 - - - 37,000,000 511,833,333 PAUD Juara -
- Laptop 7,291,667 - - - 2,500,000 4,791,667 Laptop -
- Wakaf Tanah 255,000,000 - - - - 255,000,000 Land -
- Wakaf Motor 9,200,000 - - - - 9,200,000 Motorcycle -
- Printer 2,430,556 - - - 833,333 1,597,223 Printer -
- Rumah Batam - 150,000,000 - - - 150,000,000 House -
-
Dana Infaq Tidak Terikat Infaq Unrestricted Funds
- Laptop 7,791,667 2,000,000 - - 3,666,667 6,125,000 Laptop -
- CPU 54,261,111 - - - 20,000,000 34,261,111 CPU -
- Rumah Bintaro 487,500,000 - - - 25,000,000 462,500,000 House -
- Tanah Bintaro 360,000,000 - - - - 360,000,000 Land -
- Bangunan Garut - - - 1,384,570,000 - 1,384,570,000 Building -
- Tanah Garut 1,911,033,750 - (1,384,570,000) - 526,463,750 Land -
- AC 5,704,167 - - - 2,683,333 3,020,834 AC -
- Komputer 12,520,486 5,100,000 - - 6,629,167 10,991,319 Computer -
- Camera Digital - 7,170,000 - - 1,394,167 5,775,833 Camera -
- Printer - 2,524,300 - - 631,075 1,893,225 Printer -

Dana Zakat Zakat Funds

- SMP Juara Bandung 1,309,344,900 - - -
87,289,660 1,222,055,240 SMP Juara Bandung -
- Rumah 17,666,667 - - -
4,000,000 13,666,667 House -
- Tanah 1,150,000,000 - - -
- 1,150,000,000 Land -

Saldo 31 Desember 2017 4,227,544,554 2,077,828,050 - - 191,627,402 6,113,745,202 Total 31 December 2017
 3.5 Cash Flow

LAPORAN ARUS KAS

ntuk tahun yang berakhir pada 31 Desember 2017 For the year ended December 31, 2017

(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)

2017 2016

ARUS KAS DARI CASH FLOWS FROM OPERATING

AKTIVITAS OPERASI ACTIVITIES Cash receipt from
Penerimaan dari donatur 229,129,826,379 245,474,369,955 donors Cash paid for other
Pemberian piutang lain-lain (1,359,131,447) (116,128,946) receivables
Penerimaan lain-lain 782,166,458 486,738,852 Cash receipt from other income
Pengeluaran untuk mustahik (213,340,714,564) (220,910,719,544) Cash paid to mustahik Cash paid
Pengeluaran operasional (22,593,315,017) (21,045,118,781)
for operations Net cash provided
Kas bersih yang diperoleh dari from
(digunakan untuk) aktivitas (7,381,168,191) 3,889,141,536 (used in) operating activities
operasi

ARUS KAS DARI CASH FLOWS FROM

AKTIVITAS INVESTASI INVESTING ACTIVITIES
Pencairan (penempatan) Withdrawal (placement) of
deposito berjangka timing deposits
- bersih (650,000,000) (2,500,000,000) - net
Pencairan (penempatan) Withdrawal (placement) of
deposito berjangka timing deposits
- bersih - - - net
Pencairan (penambahan) 4,500,000,000 (4,500,000,000) Additional of investments
investasi
Pengadaan aset tetap (983,234,600) (440,831,500) Acquisition of fixed assets
Aset kelolaan (1,886,200,648) (807,471,744) Management assets Net cash
Kas bersih yang diperoleh dari provided from
(digunakan untuk) aktivitas 980,564,752 (8,248,303,244)
investasi
CASH FLOWS FROM
ARUS KAS DARI FINANCING ACTIVITIES
AKTIVITAS PENDANAAN Proceeds from bank loan
Penerimaan Utang bank - - Proceeds from PK PLN loan
Penerimaan pinjaman PK PLN - - Repayment of bank loan Payment
Pembayaran utang bank - - of lease payables
Pembayaran utang leasing Kas - -
bersih yang digunakan untuk
Net cash used in financing
aktivitas pendanaan - -
activities

Kenaikan (Penurunan) Bersih

Net Increase ( Decrease) In
Kas dan Setara Kas (6,400,603,439) (4,359,161,708)

Cash And Cash Equivalents

Kas Dan Setara Kas Awal Tahun 16,843,594,686 21,202,756,394

Kas Dan Setara Kas Akhir Tahun 10,442,991,247 16,843,594,686

Cash And Cash
 CHAPTER IV
ANALYSIS AND DUSCUSSION

4.1 Collection and Management of Zakat Funds on Rumah Zakat

a. Zakat Fund Collection Mechanism at Rumah Zakat
Rumah Zakat as an amil zakat institution generally carries out zakat funds
in accordance with the laws made by the government. In the mechanism of
collection and distribution carried out by Rumah Zakat spread in every
province, city, district in Indonesia. However, the collection carried out by
Rumah Zakat is based on the distribution of branch offices throughout
Indonesia, and for remote areas, Rumah Zakat spreads by conducting
humanitarian programs or assistance support for disadvantaged regions.
Rumah Zakat in conducting zakat collection activities adjusts and follows
government regulations stating that: BAZ and LAZ have the main task of
collecting zakat funds from muzakki, both individuals and entities, which are
carried out directly by the collection or zakat collection unit. Must issue proof
of deposit as a receipt for each zakat received.
b. Mechanism of Management of Zakat Funds at Rumah Zakat
In principle, in accordance with government regulations regarding the
management of zakat funds carried out by the Amil Zakat Agency and the Amil
Zakat Institution, the utilization of the results of zakat collection for mustahik is
carried out based on the requirements:
 Income and research on the truth of eight asnaf mustahik.
 Put people who are most powerless to meet basic needs economically,
and really need help.
 First mustahik in their respective regions.
These principles are implemented by Rumah Zakat in a different way,
which makes Rumah Zakat have a distinctive brand awareness, which is in
addition to doing assistance by giving priority to people who prioritize
assistance in meeting basic needs economically, but also immerse assistance in
in terms of education among disadvantaged people, this explains that Rumah
Zakat as a non-profit organization does not override initial principles and
objectives, but also provides assistance in other sectors such as education.
 While for the utilization of the results of zakat collection productively
carried out after the fulfillment of the points I mentioned above. Besides that,
there are also real businesses that have the opportunity to benefit, and get written
approval from the consideration board.
4.2 Evaluation of Recognition, Measurement and Reporting of Zakat Against
PSAK 45, PSAK 101 and PSAK 109.
a. Evaluation of Presentation of Financial Statements According to PSAK
45 Against Financial Statements of Rumah Zakat
When viewed from the accounting policy of Rumah Zakat in determining
its financial statements, indeed Rumah Zakat is guided by PSAK 45. Where the
presentation is in the form of financial position and statement of change in
activity or statement of change in funds. Where in the presentation of the
statement of financial position of Rumah Zakat is appropriate.
In carrying out the recording and reporting of zakat, Rumah Zakat is still
guided by using a reporting system that mixes PSAK 45 and PSAK 109. This is
because PSAK 109 is classified as new (2010) and is in the process of
implementing PSAK 109. Rumah Zakat in carrying out its collection and
distribution activities is in accordance with the provisions of PSAK 45, even
reports on activities in Rumah Zakat are adjusted to the activities of collecting
and distributing Zakat, Infaq and Shadaqah, namely the Source and Use of
Funds Report.
b. Evaluation of Presentation of Financial Statements According to PSAK
101 Against Financial Statements of Rumah Zakat
Rumah Zakat is not guided by PSAK 101 because, Rumah Zakat financial
report policy is guided by PSAK 101. However, in the purpose of making sharia
financial statements, both PSAK 45 and PSAK 109 remain guided by PSAK
101, which in PSAK 101 is attached that every sharia financial institution both
banks and non-banks must be guided by PSAK 101.
The statement of purpose of PSAK 101, it is explained that the measurement
and presentation of financial statements in certain transactions are regulated in
the related PSAK. This explains that Rumah Zakat specifically runs a Business
Entity engaged in zakat collection included in certain transactions or even there
are PSAK related to sharia business fields that have been regulated in PSAK 45
or PSAK 109.
 c. Evaluation of Recognition and Measurement of PSAK 109 Regarding
Financial Statements of Rumah Zakat
In the report on changes in donations made by Rumah Zakat, it has applied
regarding the claim for receipt of zakat where zakat receipts are recognized
when cash or other assets are received.
The fair value of non-cash assets received by Rumah Zakat for zakat is
determined using available market prices, if the market price is not available
then it can be determined using other methods according to the SAK that is
relevant.
4.3 Presentation of Rumah Zakat Financial Statements
In the presentation of external financial statements conducted by Rumah Zakat that
the Researcher obtained, the presentation is not in accordance with PSAK
101,where the external report provided and shown to the ummah is not in
accordance with the presentation that should be written in the presentation of
financial statements as stated in PSAK 101.
However, according to PSAK 101 in the 12th paragraph, Rumah Zakat does not list
some of the elements mentioned in PSAK 101 paragraph 11, but the presentation
of financial statements conducted by Rumah Zakat also includes the components of
additional financial statements that explain the main characteristics of the entity,
namely as an institution amil zakat, where Rumah Zakat also lists the Sources and
Uses of Zakat Funds as well as reports on the sources and uses of the virtue funds.
Rumah Zakat does not include cash flow statements on the presentation of
financialstatements that are shown to the people or the community, this is what
according to researchers is very fatal consequences for community entities such as
Rumah Zakat.
 CHAPTER V
CONCLUSION AND SUGGESTION
5.1 Conclusion
1. Rumah Zakat as a non-profit organization that is intended to develop in
humanitarian missions through the management of zakat, infaq, shadaqah
funds and other humanitarian funds by focusing on education, health,
community development and economic empowerment program as the main
program.
2. Rumah Zakat are implemented in the form of organizational structure, culture
and resource development, and are described in a series of programs. Through
the implementation of the development of organizational structure, culture,
and resources, and a series of empowerment programs, it can be seen that the
strategies to achieve excellence developed by the Rumah Zakat include
strategies commonly used by non-profit organizations.
3. Rumah Zakat empowerment programs have succeeded in achieving their
goals. Public support for empowerment programs through the distribution of
donations that continue to increase, which is synergized with the commitment
of the amil to continue working professionally to provide the best for the
nation, are the factors that drive this success.

5.2 Suggestion
Greater effort is expected from the Rumah Zakat, the effort to raise awareness is
not limited to the socialization of the obligation to pay zakat only, but also the
socialization of the presence of non-profit institutions in trustworthy and
professional zakat managers in their midst