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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 0% Delivered
Provinces Reach 0+ Provinces
Independent Audit Status:

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

Official License & Incorporation:

Kemensos RI No. 842/HUK-PUB/2026 • 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

Chairman of the Board of Trustees

"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 Kemensos RI No. 842/HUK-PUB/2026 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 www.jembatanlintaskasih.org/wbs Direct report with evidence upload
100% Anonymous & Token www.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.

Humanitarian Funds Raised
Rp 0,-
Field Aid & Relief Disbursed
Rp 0,-
Beneficiary Lives Touched
0 Lives
Humanitarian Action Programs
5 Programs
Verified Field Volunteers
0 Volunteers
Food & Relief Packages Delivered
0 Packages
Medical Services & Health Outreaches
0 Patients
Scholarship Student Beneficiaries
0 Students
Field Volunteers 0 Active on Standby
Humanitarian Service Hours 0 Tangible Social Service
Territorial Action Reach 0 Provinces Across Archipelago
Field Aid Disbursement Efficiency Ratio (Realized)
0% 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
0%
Direct aid to field beneficiaries
Operational Overhead Ratio
0%
Complies with max 10% Foundation Law
Fundraising & Awareness Ratio
0%
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 0,- 100,0%
• Disbursement for Educational Facilities 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 Social Infrastructure 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 National Disaster 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 Sports Development Rp 0,- 0,0%
• Disbursement for Youth Sports Facilities & Rural Playgrounds Rp 0,- 0,0%
• Disbursement for Research & Development (R&D) Rp 0,- 0,0%
• Disbursement for Poverty Mapping & Social Impact Studies Rp 0,- 0,0%
• Disbursement for Zakat & Religious Donations 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 0,- 0,0%
• 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%
• Disbursement for Educational Facilities & Social Infrastructure Rp 0,- 0,0%
• Disbursement for Kesehatan & Layanan Medis Rp 0,- 0,0%
Subtotal Direct Field Program Services Rp 0,- 0%
Operational, Governance & Secretariat Overhead (Max 10% Foundation Law) Rp 0,- 0%
Public Education & Fundraising Overhead Rp 0,- 0%
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).

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: www.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 & Social Infrastructure 4 Projects Executed
Land Acquisition & Master Plan - Bali Global Mission Hub

Land Acquisition & Master Plan - Bali Global Mission Hub

Inisiatif strategis pengadaan lahan seluas 4,5 hektar (45.000 m²) serta per...

Disbursement: Rp 0,-
Academic Building & Science Laboratories Construction - BAIS

Academic Building & Science Laboratories Construction - BAIS

Pembangunan kompleks gedung akademik Bali Adventist International School (B...

Disbursement: Rp 0,-
BAIS Arena Construction - 3,000-Seat Convention & Worship Center

BAIS Arena Construction - 3,000-Seat Convention & Worship Center

Pembangunan fasilitas BAIS Arena dengan kapasitas 3.000 kursi yang difungsi...

Disbursement: Rp 0,-
Student Boarding House, Sports Complex & Campus Utilities

Student Boarding House, Sports Complex & Campus Utilities

Pembangunan kompleks asrama putra & putri berkapasitas 200 siswa, pusat ola...

Disbursement: Rp 0,-
Kesehatan & Layanan Medis 1 Projects Executed
YJLK Charity Clinic: Free Health Services & Nutrition for Denpasar Barat

YJLK Charity Clinic: Free Health Services & Nutrition for Denpasar Barat

Kegiatan bakti sosial pengobatan gratis, pemeriksaan kesehatan (gula darah,...

Disbursement: Rp 0,-
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 of the Board of Trustees David Siagian
NIP. YJLK-2026-001
Chairman / Executive Director Taripar Aritonang
NIP. YJLK-2026-003
Program & Community Development Division Maria Magdalena & Wayan Sukayudha
NIP. YJLK-2026-006 / NIP. YJLK-2026-007
Directorate of Finance & Operations Department Coordination Team
Foundation Supervisor Binsar Siahaan
NIP. YJLK-2026-002
Education & International School Division Maria Magdalena (Koord.) & Tim Pengajar
NIP. YJLK-2026-006
HR & Volunteer Management Division Koordinator Relawan Lapangan & Tim Komunitas
Directorate of External Relations Department Coordination Team
Finance & Accounting Division Joice Aritonang & Rodrigo Ramos Parlindungan Aritonang
NIP. YJLK-2026-004 / NIP. YJLK-2026-005
Legal & Compliance Division Jefri Antonius & Mika E Seleky
NIP. YJLK-2026-009 / NIP. YJLK-2026-010
Project Development & Infrastructure Division Wayan Sukayudha (Koord.) & Tim Teknis
NIP. YJLK-2026-007
Fundraising & Partnership Division Bobby Lalamentik, Juandy Soetomo, & Jefta Manoppo
NIP. YJLK-2026-011 / NIP. YJLK-2026-012 / NIP. YJLK-2026-013
Media & Communication Division Steve Tendean, Iriandi, & Kezya S
NIP. YJLK-2026-014 / NIP. YJLK-2026-015 / NIP. YJLK-2026-008
Secretary Office / Executive Assistant Santhy Tambunan
NIP. YJLK-2026-016
IT & Digital Systems David Piring
NIP. YJLK-2026-017

Strategic Alliances & Corporate CSR Donors:

Cross-Sector Collaboration
Alfamart (PT Sumber Alfaria Trijaya)
Bank Central Asia (BCA)
Pertamina Peduli Kemanusiaan
Integrity Channel & Whistleblowing System (WBS ISO 37002): Encrypted Portal: www.jembatanlintaskasih.org/wbs • Integrity Email: integrity@jembatanlintaskasih.org • Direct Line: +62 811-2502-5777
Digital Integrity Verification OFFICIAL SHA-256 HASH 6b43aafdbbaef8e29b6c42413738616832b136153cbdeae8084a2da67b8141e3 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-2026-001
VERIFIED BY:
Joice Aritonang
Finance Verified
Joice Aritonang Director of Finance & Accountability NIP. YJLK-2026-004
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