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1. Cover 2. Forewords 3. Governance 4. Impact 5. Audit & Ratios 6. Cash Flows Matrix 7. Audit Register & CALK 8. Projects Portfolio 9. Governance & Endorsement
Yayasan Jembatan Lintas Kasih
Yayasan Jembatan Lintas Kasih NPWP: 1000 0000 0714 4145
ANNUAL EDITION 2026
ANNUAL ACCOUNTABILITY & IMPACT REPORT

ANNUAL YEARBOOK &
PUBLIC ACCOUNTABILITY REPORT

"Bridging Compassion, Building National Resilience"

2026
FISCAL YEAR REPORT
2026
Journey Overview & Humanitarian Footprint Consolidated Relief Distribution, Clean Governance, & Verifiable Field Impact Across the Indonesian Archipelago.
CPA Audit Opinion WTP (ISAK 35)
Relief Efficiency 100% Delivered
Provinces Reach 14+ Provinces
Independent Audit Status:

Unqualified Opinion (WTP) by Ministry of Finance Registered Public Accounting Firm (KAP).

Official License & Incorporation:

• Akta No. 95 Tanggal 24 November 2025

Officially published by General Secretariat of Yayasan Jembatan Lintas Kasih www.jembatanlintaskasih.org
Leadership Forewords YJLK Yearbook • Page 2

Safeguarding the Trust with Uncompromising Transparency

Message from Board of Trustees — David Siagian

Foundation Advisor

"Every single rupiah entrusted by our donors and partners is a sacred fiduciary responsibility. Since the founding of Yayasan Jembatan Lintas Kasih under Notarial Deed No. 95, we have established the highest standards of integrity: humanitarian aid must flow directly to those who need it most, with strict, uncompromising institutional oversight."

Message from Executive Directorate — Taripar Aritonang

Chairman / Executive Director

"This Annual Yearbook is far more than statistical figures; it is the verifiable chronicle of our volunteers traversing difficult terrains to deliver donor assistance. We are grateful to attain an Unqualified (WTP) audit opinion under ISAK 35 standards as a testament to our accountability to donors, corporate partners, and the Indonesian nation."

The Foundation's 3 Pillars of Institutional Integrity (Statutory AD/ART Deed No. 95 Chapter III Art. 3):

  • Program Allocation Ratio: Mandating aid disbursement ratio above 80% and administrative overhead below 20% (strictly targeted below 10%), complying with statutory decree and global philanthropic benchmarks.
  • Periodic External Audits: Annual accounts audited by independent MoF-licensed CPA firms adhering to ISAK 35 non-profit accounting standards and published transparently.
  • Inclusive Compassion & Social Neutrality: Delivering humanitarian assistance indiscriminately, regardless of ethnicity, religion, race, or socio-political affiliation, strictly prohibiting misuse for personal or partisan interests.
Yayasan Jembatan Lintas Kasih (YJLK) Annual Report Edition 2026
Profile & Governance YJLK Yearbook • Page 3

Legal Identity & Statutory Foundation

STATUTORY INCORPORATION DEED Akta No. 95 Tanggal 24 November 2025 Notaris: TUNJUNG WIDHI WASESA SUWADJI, S.H., M.Kn. AHU - 01210.AH.02.01Tahun 2016, Tanggal 18 November 2016 • Ungaran, Kab. Semarang
MINISTRY OF LAW RATIFICATION AHU-0044516.AH.01.12.Tahun 2025 TANGGAL 24 November 2025 Ministry of Law and Human Rights RI
PUBLIC FUNDRAISING LICENSE Ministry of Social Affairs RI
TAX DEDUCTION COMPLIANCE Tax Deduction Facility PP 93/2010 NPWP: 1000 0000 0714 4145

Foundation Vision

"To become the foremost, trusted humanitarian bridge in restoring human dignity, social resilience, and sustainable self-reliance for vulnerable and disaster-affected communities across the Indonesian archipelago."

Humanitarian Mission

  1. Deliver comprehensive free healthcare services and essential nutrition for vulnerable elderly and impoverished children.
  2. Expand access to quality education, renovate underserved schools, and provide self-reliance vocational scholarships.
  3. Strengthen community food security and deliver swift, measurable, and transparent disaster emergency response.
  4. Develop clean water sanitation infrastructure and foster grassroots family micro-enterprise empowerment.

Legal Channel & Independent Whistleblowing System (WBS)

ISO 37002 Standard • UU No. 16/2001

Yayasan Jembatan Lintas Kasih enforces a strict zero-tolerance policy against financial fraud, gratification, conflict of interest, and ethical misconduct. Under the Indonesian Foundation Law (UU No. 16/2001) and ISO 37002 standards, all reports submitted through our WBS channels are routed directly to the Independent Supervisory Board (Dewan Pengawas) bypassing executive management to guarantee unbiased investigation.

Encrypted Web Portal jembatanlintaskasih.org/wbs Direct report with evidence upload
100% Anonymous & Token jembatanlintaskasih.org/wbs/status Track via private cryptographic token
Integrity & Ethics Channel integrity@jembatanlintaskasih.org Direct to Supervisory Board
General Legal & Statutory Affairs: legal@jembatanlintaskasih.org Direct Line: +62 811-2502-5777
Yayasan Jembatan Lintas Kasih (YJLK) Annual Report Edition 2026
Impact Achievements YJLK Yearbook • Page 4

Comprehensive Performance & Impact Indicators

Consolidated database metrics recorded throughout foundation operations in 2026.

Funded Projects
6 Projects
Humanitarian Funds
Rp 4.298.310,-
Active Volunteers
1 People
Patients & Beneficiaries
0 Lives
Field Volunteers 15+ Active on Standby
Humanitarian Service Hours 630+ Tangible Social Service
Territorial Action Reach 14+ Provinces Across Archipelago
Field Aid Disbursement Efficiency Ratio (Realized)
100% Funds Disbursed Directly
Complies with max 10% operational overhead threshold
Yayasan Jembatan Lintas Kasih (YJLK) Annual Report Edition 2026
Financial Statements & Audit YJLK Yearbook • Page 5

Accounting Transparency & Independent CPA Audit

Financial statements prepared in accordance with ISAK 35 Non-Profit Entity Accounting Standards.

Audit Opinion: Unqualified Opinion (WTP / ISAK 35) Audited by Independent Public Accounting Firm (KAP) registered with Ministry of Finance RI.
WTP
Direct Program Services Ratio
100%
Direct aid to field beneficiaries
Operational Overhead Ratio
7.5%
Complies with max 10% Foundation Law
Fundraising & Awareness Ratio
2.5%
Public engagement & donor care
Surplus & Sustainability Reserve
0%
Buffer for emergency field missions
Fiduciary Governance & Net Asset Integrity (ISAK 35): All incoming funds are classified into Unrestricted and Restricted Net Assets. Administrative and IT operational overhead expenses are strictly audited and capped under 10% to ensure 100% fiduciary responsibility to public donors.
Next Section: Statement of Cash Flows
Full audited financial statements presented on Page 6 & 7
Halaman 6 & 7
Yayasan Jembatan Lintas Kasih (YJLK) Annual Report Edition 2026
Statement of Cash Flows & Accountability YJLK Yearbook • Page 6

Statement of Cash Flows & Pillar Disbursements

Comprehensive breakdown of donor receipts and humanitarian program spending for fiscal 2026.

Inflow & Expenditure Categories (ISAK 35) Amount (IDR) Percentage
Total Donations & CSR Grants Inflow Rp 4.298.310,- 100,0%
• Disbursement for National Disaster Rp 30.000.000,- 697,9%
• Disbursement for Educational Facilities Rp 155.000.000,- 3.606,1%
• Disbursement for Sports Development Rp 0,- 0,0%
• Disbursement for Social Infrastructure Rp 320.000.000,- 7.444,8%
• Disbursement for Research & Development (R&D) Rp 0,- 0,0%
• Disbursement for Zakat & Religious Donations Rp 0,- 0,0%
• Disbursement for Student Scholarships & Learning Supplies Rp 0,- 0,0%
• Disbursement for School Renovation & Student Classrooms Rp 0,- 0,0%
• Disbursement for Computer Labs & Digital Literacy Rp 0,- 0,0%
• Disbursement for Mobile Health Clinics & Free Medical Services Rp 0,- 0,0%
• Disbursement for Clean Water Supply & Hygienic Sanitation Rp 0,- 0,0%
• Disbursement for Micro-Business Capital & Economic Empowerment Rp 0,- 0,0%
• Disbursement for Rapid Emergency Relief & Public Kitchen Logistics Rp 0,- 0,0%
• Disbursement for Transitional Shelter Construction Rp 0,- 0,0%
• Disbursement for Youth Sports Facilities & Rural Playgrounds Rp 0,- 0,0%
• Disbursement for Poverty Mapping & Social Impact Studies Rp 0,- 0,0%
• Disbursement for Care for Orphans, Underprivileged & Elderly Rp 0,- 0,0%
• Disbursement for Community Places of Worship Renovation Rp 0,- 0,0%
• Disbursement for Special Purpose & Dedicated Intentions Rp 0,- 0,0%
• Disbursement for Family Blessings, Birthdays & Gratitude Rp 0,- 0,0%
• Disbursement for Healing Prayers & Protection Charity Rp 0,- 0,0%
• Disbursement for In Memoriam & Dedications Rp 0,- 0,0%
• Disbursement for Other Custom Specific Purpose Rp 0,- 0,0%
• Disbursement for Foundation Operational & Technology Expenses Rp 150.000.000,- 3.489,7%
• Disbursement for VPS Server Rental, Cloud Hosting & Dedicated Servers Rp 0,- 0,0%
• Disbursement for Official Domain Name Registration (.org, .id) & SSL Rp 0,- 0,0%
• Disbursement for WhatsApp Gateway API (Fonnte) & Notification Subscription Rp 0,- 0,0%
• Disbursement for Cloud Storage R2 (Cloudflare) & CDN Media Distribution Rp 0,- 0,0%
• Disbursement for Office Utilities, Electricity, Internet & Supplies Rp 0,- 0,0%
• Disbursement for Foundation Legality, Notary Fees & KAP External Audit Rp 0,- 0,0%
• Disbursement for Staff Honorarium, Office Transportation & Field Logistics Rp 0,- 0,0%
Subtotal Direct Field Program Services Rp 505.000.000,- 100%
Operational, Governance & Secretariat Overhead (Max 10% Foundation Law) Rp 322.373,- 7.5%
Public Education & Fundraising Overhead Rp 107.458,- 2.5%
End-of-Year Cash Reserves & Surplus for Program Sustainability Rp 0,- 0%
Fiduciary Governance & Resource Allocation Integrity:

Under ISAK 35 and statutory non-profit regulations, direct humanitarian relief takes supreme precedence. Administrative, technological, and secretariat costs are rigorously constrained under the 10% statutory limit to ensure maximum donor impact.

Register of Independent CPA Audited Reports & Notes to Financial Statements (CALK) continued on Page 7
Halaman 7
Yayasan Jembatan Lintas Kasih (YJLK) Annual Report Edition 2026
Independent Audit & CALK Registry YJLK Yearbook • Page 7

Register of Independent CPA Audited Financial Reports

Historical audit opinions, registered Public Accounting Firm (KAP) verifications, and Notes to Financial Statements (CALK).

Fiscal Year CPA Auditor Firm Audit Opinion Status
2026 Independent Public Accounting Firm (KAP) WTP Verified & Published
2025 Independent Public Accounting Firm (KAP) WTP Verified & Published
Notes to Financial Statements (CALK) & Access Portal:

The foundation maintains an open-access repository where verified donors and institutional grantors can download complete annual CPA audit dossiers, balance sheets, cash flow schedules, and CALK disclosures in full compliance with PSAK 109 and ISAK 35 standards.

Audit Portal URL: jembatanlintaskasih.org/laporan-keuangan Public Access 100%

* Independent CPA audit reports are performed in accordance with Indonesian Auditing Standards (SA) established by the Indonesian Institute of Certified Public Accountants (IAPI).

Yayasan Jembatan Lintas Kasih (YJLK) Annual Report Edition 2026
Complete Projects Portfolio YJLK Yearbook • Page 8

Humanitarian Relief Aligned by Pillar

Comprehensive catalog of all tangible aid projects executed throughout fiscal 2026.

Educational Facilities 2 Projects Executed
Coding Bootcamp for Dropouts

Coding Bootcamp for Dropouts

Providing intensive 6-month web coding scholarships for 25 underprivileged...

Disbursement: Rp 50.000.000,-
Renovation of Remote Primary School in Bali

Renovation of Remote Primary School in Bali

Rebuilding 3 collapsed classrooms and repairing roofs along with new studen...

Disbursement: Rp 105.000.000,-
National Disaster 1 Projects Executed
Emergency Food Supply for Flood Victims

Emergency Food Supply for Flood Victims

Distribution of 1000 food packages, blankets, and emergency medicines to fl...

Disbursement: Rp 30.000.000,-
Social Infrastructure 3 Projects Executed
Mobile Health Clinic

Mobile Health Clinic

Free medical consultation service utilizing mobile clinic ambulances for is...

Disbursement: Rp 55.000.000,-
Clean Water Access for Sukamaju Village

Clean Water Access for Sukamaju Village

Borehole drilling and solar filtration pipeline systems for 300 households.

Disbursement: Rp 265.000.000,-
Capital for Women SMEs

Capital for Women SMEs

Providing production tools and materials for 40 female micro-entrepreneurs.

Disbursement: Rp 20.100.000,-
Yayasan Jembatan Lintas Kasih (YJLK) Annual Report Edition 2026
Governance & Synergy YJLK Yearbook • Page 9

Governing Board, Executive Organs & CSR Partners

Complete Foundation Organs & Operating Divisions (Akta No. 95 Tanggal 24 November 2025):

Database Synchronized
Directorate of Program & Education Department Coordination Team
Chairman / Executive Director Taripar Aritonang
Program & Community Development Division Maria Magdalena & Wayan Sukayudha
Foundation Advisor David Siagian
Foundation Supervisor Binsar Siahaan
Education & Int School Department Coordination Team
Directorate of Finance & Operations Department Coordination Team
HR & Volunteer Management Department Coordination Team
Directorate of External Relations Department Coordination Team
Finance & Accounting Division Joice Aritonang
Legal & Compliance Division Jefri Antonius & Mika E Seleky
Project Dev & Infrastructure Department Coordination Team
Fundraising & Partnership Division Bobby Lalamentik, Juandy Soetomo, & Jeffa Manoppo
Media & Communication Division Steve Tendean, Iriandi, & Kezya S
Secretary Office / Executive Assistant Santhy Tambunan
IT & Digital Systems David Piring

Strategic Alliances & Corporate CSR Donors:

Cross-Sector Collaboration
Bank Sejahtera Indonesia Perusahaan / Korporasi
TechForGood Global Yayasan Luar Negeri
Komunitas Berbagi Kasih Komunitas
Integrity Channel & Whistleblowing System (WBS ISO 37002): Encrypted Portal: jembatanlintaskasih.org/wbs • Integrity Email: integrity@jembatanlintaskasih.org • Direct Line: +62 811-2502-5777
Digital Integrity Verification OFFICIAL SHA-256 HASH ef5a5dbd67501e9a55212597c953f38d9c16049495e089cf79c778b857a0b379 Scan QR to validate authentic document integrity on official foundation portal.
RATIFIED BY:
David Siagian
Electronically Certified
David Siagian Chairman of the Board of Trustees NIP. YJLK-2020-001
VERIFIED BY:
Joice Aritonang
Finance Verified
Joice Aritonang Director of Finance & Accountability NIP. YJLK-2021-004
Registered Copyright © 2026 Yayasan Jembatan Lintas Kasih • Jl. Sari Dana A1 No. 4 Banjar Uma Sari, Desa Ubung Kaja, Kec. Denpasar Utara, Kota Denpasar, Prov. Bali - Indonesia, 80116 www.jembatanlintaskasih.org