Audit keuangan inisiatif 08 09

KANTOR AKUNTAN PUBLIK JOJO SUNARJO, RUCHIAT & AR}FIN lzin L,saha : Kep-362/KM.5/2005, Tanggal : 25 Oktober 2005

LAPORANKEUAITGAIT TAHUN 2008 & 2009

PERKUMPULAN INISIATIF

Acalunting & Auditing Services a Accounting Systems . Management & Tax Consulting . Gedung Dewan Pers. Lantai 5 Jl. Kebon Sirih No. 32-34 Jalarta Pusat l0i 10 TeIp. [021) 3506192,70640024 Fax. (021) 3506192 . Jl. Ketuktilu No. 38 TeIp. /Fax. lo22) 7307144 Bandung 40265

LAPORANKEUAITGAI\ TAHUN 2008 & 2009

PERKUMPUTAN INISIATII.

I\^A&1

JM

Jojo Sunorjo, Ruchiot & Arifin Regislered Public Accouniqnts Gedung Dewon Pers Lonioi 5, Jl. Kebon Sklh No. 32 - 34 Jokodo Pusol - I0l lO Gedung Propeloi lontoi3, Jl. R.E. Morlodinoto No. 86 Bondung - 401t4 - Nomor : KEP-362lKM.5/2005 -

Lloran Audbr lodro€rden

lndoandentAudibr'8 Reooft

No. 13I-A|"JRA Bdglni6idifl20l'l

No. 13,/LA|-JM Bdg,,lnisialifl2ol

PefiEgang Sahdn, D,gl,an Komisans dan Dkeksi

Tte Sbckholders', Board of Commissioners and Direcbrs

Per,Ilnrytan

1

Pf//,.l./l,,pn hkiabT.

hkidif.

We have audibd

fie

accomranyinq bala.6e sheet of

Petunuula,t frisialtl and

tanggd 31 Desember 2m9, serta laporan laba tugi.

fE

relabd stabments of

laporan perubahan ekuita dan laporan arus k6 unfuk tahul yang ber*hir pada bnggal 31 Desember 2m9.

Laporan keuangan addah langgung ja{ab rEnajqnen

income, charges in equity and cash ioyls tor fie year ended Decernbg 31 , 2(m9. These fnancial s{abfitents a.e respoNibility @mpany management Our resDonsib,lity is b express an opinion of flese fnancial statemerB based on our audit

Kdni fidaksan*an audit berdeakan stand{ auditno

we

yang dibtapkai lnstitut Akun[an Publik lndonesia. Standar rnerencalakan dan E{sebd menghruskan

standards eslablished by

he

p€rusahaan. Taugung ja{ab kani bnehk pada pemyaban pend4at ab l4oran keuangan berdGakan audit kani.

kar

be

lndonesian

wih

ln$tub

pedom fle audit b obtain reasonable assurarEe aboul whether $e financid statements are free of matrfial missffifiEnt An audit includes examining, on a t?st

aud(

Elipuli pemedksaal, abs dastr mefldukung jumlahjun ah dan pongungkapan dalam laporan keuangan. Audit juga ndiprd penilaian ab prinsip akuntansi yang digun*an dar eslimasi signifkan yau dibud oleh mandenEn,serb peniliian fihadap penyajiar lapo.an keuangan secaa k6d[uhan.Karni yakin bdMa audit kanj membefikan Suatu

pengujian,

co.ducled our audit in sccordance

audiling of Public Acmuntants. TlDse standaG require that we plan and

dEl*sanakan audit agar kad memp€roleh ksyddnan nEmadai bahwa l4oran keuangan bebas daj salah saji

fir&id.

of

buldih*ti yau

basis. eviderEe supporting the amounB and disclosues in he financial staEnEnts. An audit also includes esessing

lhe accounling principles used and signifcant eslimdes made by man4ement as well as evduating tte o!,erall fnancid sbbmenb prclenlalion. We believe that our audit provides a reasonable basis tor our opinion.

dasr fiEmadai utuk rnenyd*an pend4at ln our opinion, the financ,al statenrEnb refered b above present faidy, in all mabrial respecb, tle inancid posilion of Perkuflpulan Inisiatif. As of December 31, 2009 and tle resulls of its operations, changes in Sbckholde6' equity and iis cash flov/E for lhe year ended December 31 , 2009 in confomity wih geneIally ecepbd accounling principles

f4enuut pendapat kani,laporan keuargo yanq kami dids rE$yajkan secaa wd ,dalan semua hd yau rna8ial,poslsi keuango Pe*umpulan Inisialif

seOut

t

ggd 31 Desember 2009,hasil U8dE perubahan ekuitas s€rta au6 kas urtuk blun yang ber*hir pada tanqgd 31 Dessnbe( 2009 sesuai dengan prinsip akurrtansi yang terld0 umum di lndonesia

in lndonesia.

Bandung,

14 Februai 201 1 / Februay 14, 201

I

Kantor Akunbn Publik Jojo

Sui4o, Rucliat

&

Aifn

NIAP02.1.08'6

[otb.

To

Ro.k!

'nE6!Frrii!fnft{{slobo*.rbaroioiinbd€dbpl.3ar!hofmnc€lp6ti,@liofopddiimt,dlang€shsb.ld$ld€td€quily8ndc8d'iffili ddrE rih accdr ir{ Fin4l6€ and Fada6 sdlaslly a...|bd h c.rntrE3 and judiiclioiF olh$ han lftlone€h. The slrn&trls, PDedu6B and

Fd6 u&. b audil e.h tudiJ sbene{s my dire nnn tl.€. ge{tddly ac.cpild in Mti€! and juisdkliYB oher Uan indono*i Acoo.dinsly t'€ drlrt hg rlsrri slahmts sd tl6 audib/6 Egort tld€ol ar. mi inbfld€d tor (F by fw f,hn ar6 not lnlomsd aboul hdor'€sia Mnlhs rn(iis. r( E du's 3bn Hs, d ft* 4plkElind in pEdio6.

tmu

tts

7-trs.E

ISSCIS

K6

ttr

-III

x

i,t6t,@478?

1,0r6,5mJ09S

6.

t't7.639.tu).00

1e).459.600

143,oEa,mltr 0.m

10i,769,150.I}

qaptituzr

lflilEr.lrE

tbls SLle rSFd|!l

lla&nr

r.rx^xru^

!2a0drrr5 TlaicuiritL..l

ra3,0g8r60tx)

6t.863,8601I)

m.%,56n4

4t6DVA

r2,!Br!a,

€Jf.taz7t

trt4,{9rr5

rrg,sa,tatJl

EtEtxotrtll Amt L.F .IrsX.-F.n

lrLtl lh rrl

Bi!& IlH(

Tgk

CGrdlcdA.€a

rBo,mrtd@E m0o[ BoorV*

ro

dtd r..d

LrssEr|

lltuIES lf,) Er lssEls

rffi.

3t.736.15utr 0.m

i4!1Ui*rr

fr${0}.

0.m

_19:g1.18q135t05.m

3,S.050.0 0100

3r63rsto

qrsiEaG oaErHtft.

rdttla-

!.-k .b 1.1ArS,[2$2 d]r.lrtld

Edt I€ruTa4qE

5(B,6a)1634

.HlhEilt

1tll21l6rtzg

lr5rc,551.7t Toliilst^ls€b

tt l.s.E

rrg,t9a,Il.?i

tlllllcttn

t&lxllY gRsl

@

fia ,rx,,tp'lyiry

117,631,22631

Tdr?oryR€.t*d

IOI|L UATJIES a

IE€EIS

ndE,bffid'Er r8itgdpdlo,l$tt tirs{tltslb

'T)

EI

tr

I

b

rr b E

Pr{.06r drt Ft,[i.'Iet rid.r P..!4&' dtl lottui

10 1t.

lobt Frd.r.hn &r PrltrrLn Tld*

14

b tr b b b b b b

b lb b h h 14

H H b H L_

E tst

t

n1292510.(,

!3/1152.050.ll0

1$A.ann

95r0J180

roJ2rxo.00

KJ5B,SO

e4.t- of LalE.'ltd

L!.n d.i x.qhn Tidd( Ir*.1 Sekr lk' idq*n dtj Atia ft* '12,

xrd(llP.lxrutl lltlt.

&q,7l5,7'S-!2

!o,7l,t,,re

dri

ln

i

(G.frs)

i.ac tuifo.,

(sqlt

dti Aflu TEta

!-

dil

l(rEr.'*..Ilrfi lbr Est.tlrh

d *rn n$Inhd

.,q.6s6

lsojot?t5) TrEo.ry R..ttld R.nsr6

13,

2r43J61,SrI, t 1610,640.d)

2ra6!/rz,t0.0ll 8.0.n th, r,.ru!bn

Eaqs

ItlhoE,PGn,orlbr

naTld(

Pdrd4d' Gehttl''l{' To.l E rd*rd, Pnd*r

E

g),661,157.5t

F..!ir.rr llrd

Piffidr Pri.iiE!

E

T.tI lh}R.dlcb ib,.0u..

l,7i0,7la.ll0.lD Gimbadsc 2138,320.0

OlrR.vlr!.

ld lao.rr 8..fibd

t,fiar52,e!0

t r.r!.. t r..F.4 x.-E Ep6E6 t5.

2373.a{6,490.00

dhlory

E

f*d

2.mr{5373.06

aruo$0

@Iqsi6)

aslI?5,l,,o

(o.er,r2-t4

llrE-l(d...E) oa bro|ry R.!id {d r...b rrEEllEE,t

lr&r &n5

rd rl.l

Llnn 1.r72.!S6J2r.82

Jum$ Al!e.

Arfe.

Brtli tul Ltlh

g.dr ed

T.lxn

lzfilt

13

ti7,63i,7269

$&5zn,D

r.a.@J6t.?i

rrcJ6rr5aS

Grte.

6

uurlr rB

l.t

8.r-n

lnLhrE . B.i.lrlrh B.,i.hl lr&r B..!h p.d. Anttlnu

r0,7!aj80t9

(50J07,?5050

181,389,080_@

{3,9J83.543'6)

&r6aa _--E!s,esn 'r-!r.t-rlurarrB

1,78a75rr26a

lrl0,0q,r5l.7l

CebElar,AtM,tu rs/tfru d@t,E*rttbtad.dat tEI tua tafitgt n e6rrti{,rG b l-lcdsbbrEi ai*{rdpsloar6 ftt'dds*rE t

Arl.

fi-drl

lcoafer

tldt

II-

LOo.d:

Sddr

T*n 8s*n

Ditflrtd / (dhrfEi)uuuryaE msnpslgrrli la3 : lldiva

A,r. fnooaJd

(s,$1J0254

a%725,26030

B*

Add (h6s)

26,t{l,8683

P€llyu6ut AhilaT@

kin+in

20,626,m.63

(375?sju36l

519,183,119.22

{3,tB,m.m

(a7,r79,8m.m) 0.00

0.m

(1r,315,6$.m)

10,881,r/0.m

ofl)

0.0

tbi

/{FExrn

E,lGr*ar

loal PEr$dt n loita

k

f\.. B.*FI ldlsrn&r llt*) Al(t'db OFr..l

21,771,mil

lcl.

Qftfh

pm,72qr5o0o)

(6,sqmt4 ...ffi-

&d 2t8,t58,$922

lwzfrfi6.n)

f\-d.lAfti.lttrdl: Aldiva

(9,417Jm.m)

odrn P€&atael

0.m

om

T€bp

om

0-m

fn X.. B.rti F! (rg.* unt*)

(s6235,m0.m)

0.m

Om

0.m

^lfirlbMnf.ll(hllururnlB..*l(r(hll8.!

16qu,S&22

(311,736,37632)

O!-.llre

lh

d!,5..

Flull fr'r..lhe

f.iirtL.

Coddfrd *6ts tX oEddtodas€a3

Cir rh nor FflrrdE f.dua..

Fhrdt! r.idc..

LrEE(ict B.g rg cd

rd llrn

r,018,t/9,5006

r,330.111885.37

t(. d. sart Kr Fa

d*tlln

l,l0l,aB4?'.z,

l,0rti4pq

* fus,t

c4fd

Idcd!tutun(lr.)to:

lGr dtr| S.nn Kl, p.dr

I]r.

p{n h

(9,117500.00) hYr.lhr.0vr{..

om ABXr.iH^ffih.IhErl An f- Brtli F{ 4rd.lrtlrl {dguLi ltafl

Cstut

in

Lc..hndfiull (u.)ft.:

4..oLh dr{

Altvlbh..Ll

lcn

(rs€a6) h r**au€s

fE@(dde6e) h p* i. @unl Id qrr- hwoitE C.Cld lll ...h norfiul| (l..) lo. :

C.dr (55236,m.m)

P*our*r AltE Tebp P€njualan Atltva

odw

lffi€6o (d6.te6e)

(Paurunar) llbya Yli#l

Dibsya

Pad€ta

.h!.. hffittf cTf.l Climh o.ttEcd:

Pdluruia PendpaBr

Ylll Dbarm (l(*r*rr) / Penurn4 PfElg lcn*er /(Penutu|'r) Perd{ar

An

F!6d A!6ob

IbdB€86 /{i,lge6e) h p{wayfildlts

Dimute

lGn*,

o€F.drm d

casfi adi,ities

Cdrlhfqnot..doo!.,6.

aat.ftl|Fr|Hno

(K€$*,l)I Psftn *| Pen$6yss'

{lGn:*kdr) I

rfi

0.m

'io&thll Es!r!t!!p!!l!!E

K€naiken I

Ffaf,!. o!.r{E f.rutr

lrxr!66 (ddEae) d nd incon€

AdiYE

Aldbd

Cdr

fuE/,JE/t

ffi&erfigr,fr6

b

..llllBr.nd ra c.$.qa'dqf.

E|nEc.hfdcdr.dffi

wl nfiffi &in &*t,jd*,t hi tu'/ttdfiEfj firadJfu b iitgs,p.tf drtb t,t,cirsr*,1,,6