{"id":10763,"date":"2025-01-05T10:05:40","date_gmt":"2025-01-05T03:05:40","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=10763"},"modified":"2026-01-21T09:19:55","modified_gmt":"2026-01-21T02:19:55","slug":"depresiasi-adalah","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/depresiasi-adalah\/","title":{"rendered":"Cara Menghitung Depresiasi: Rumus, Metode, dan Contohnya"},"content":{"rendered":"<p>Tahukah Anda bahwa depresiasi tidak hanya memengaruhi laporan keuangan, tetapi juga strategi bisnis jangka panjang? Perhitungan yang salah bisa merugikan perusahaan, baik dalam pengelolaan aset maupun kewajiban pajak.<\/p>\n<p>Misalnya, nilai aset yang tercatat bisa lebih tinggi dari sebenarnya, sehingga mengganggu perencanaan anggaran dan pengambilan keputusan investasi. Kesalahan ini juga berpotensi membuat kewajiban pajak tidak sesuai dengan nilai aset yang sebenarnya.<\/p>\n<p>Meski <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekomendasi-software-akuntansi-di-indonesia\/\">software akuntansi<\/a> memudahkan perhitungan depresiasi secara akurat, memahami pengertian dan rumusnya tetap krusial agar perusahaan bisa mengelola aset dan keuangan dengan tepat.<\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; box-shadow: 0 4px 8px rgba(0, 0, 0, 0.1); border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#em\">Depresiasi adalah<\/a> penyusutan nilai aset perusahaan yang penghitungannya krusial bagi bisnis.<\/li>\n<li aria-level=\"1\"><a href=\"#b\">Karakteristik depresiasi<\/a> adalah penurunan nilai aset tetap secara sistematis, non-tunai, dan dipengaruhi faktor eksternal agar laporan keuangan lebih realistis.<\/li>\n<li aria-level=\"1\">Memastikan depresiasi aset terjadi secara akurat dan mendetail adalah tugas yang membebani. Untuk itu, menggunakan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">software akuntansi dari HashMicro<\/a> dapat menjadi solusi tepat bagi pebisnis sukses, salah satunya adalah Anda.<\/li>\n<\/ul>\n<p style=\"text-align: center;\">\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script> <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tDaftar Isi:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Daftar Isi<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<style>\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor:#000;\r\n\t\tmargin-bottom: 10px;\r\n\t\ttransition:all 0.2s ease-in-out;\r\n\t\tfont-size:15px\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#list_toc_float li a{margin-bottom:0px}\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:768px){\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t \/* custom scrollbar style *\/\r\n::-webkit-scrollbar {\r\n    width: 7px;\r\n}\r\n::-webkit-scrollbar-track {\r\n    background: #d7a2a4;\r\n}\r\n::-webkit-scrollbar-thumb {\r\n    background: #b1252d;\r\n    border-radius: 15px;\r\n}\t\t\r\n\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\t\/\/ Fungsi untuk menangani klik pada semua elemen <a> dengan href yang dimulai dengan #\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst targetId = this.getAttribute('href').substring(1);\r\n\t\t\tconst targetElement = document.getElementById(targetId);\r\n\r\n\t\t\tif (targetElement) {\r\n\t\t\t\tconst headerHeight = document.querySelector('#toc .header').offsetHeight;\r\n\t\t\t\tconst navbarHeight = document.getElementById('tdi_34') ? document.getElementById('tdi_34').offsetHeight : 0;\r\n\t\t\t\tconst windowHeight = window.innerHeight;\r\n\t\t\t\tconst targetOffset = targetElement.offsetTop;\r\n\t\t\t\tconst scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight) - navbarHeight - 40;\r\n\r\n\t\t\t\twindow.scrollTo({\r\n\t\t\t\t\ttop: scrollTo,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua elemen <a> di toc-list dan list-toc\r\n\t\tconst titleLinks = document.querySelectorAll('#toc-list a, #list_toc a');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t});\r\n<\/script>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\n\/\/ document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/   const toc = document.querySelector('#toc');\r\n\/\/   const footer = document.querySelector('.td-footer-template-wrap');\r\n\/\/   const tocParent = toc.parentElement;\r\n\/\/   const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n\/\/   const tocHeight = toc.offsetHeight;\r\n\/\/   const triggerPoint = divTop + tocHeight + 700;\r\n\/\/   const footerHeight = footer.offsetHeight;\r\n\/\/   const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n\/\/   const phtoc = document.querySelector('#placeholder-toc');\r\n\/\/   const headers = document.querySelectorAll('.td-post-content h2');\r\n\/\/   const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\/\/ \tconst panel2 = document.querySelector(\"#toc .list\");\r\n\/\/ \tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n\/\/   let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n\/\/   \/\/ Function to handle scroll and add\/remove .sticky class\r\n\/\/   function handleScroll() {\r\n\/\/     const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n\/\/     let currentHeader = '';\r\n\r\n\/\/     \/\/ Highlight user progress as the heading comes\r\n\/\/     headers.forEach(header => {\r\n\/\/ \t\tconst headerTop = header.offsetTop;\r\n\/\/ \t\tconst headerHeight = header.clientHeight;\r\n\/\/ \/\/ \t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \/\/ \t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \/\/ \t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\/\/ \/\/ \t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \/\/ \t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\/\/ \/\/ \t\t\tif(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t\ttocTitle.textContent = 'Daftar Isi';\r\n\/\/ \/\/ \t\t\t}\r\n\/\/ \/\/ \t\t}\r\n\/\/ \t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\ttocTitle.textContent = 'Daftar Isi'; \/\/ Selalu pertahankan judul ini di mobile\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \t\t\t\tcurrentHeader = currentHeaderId;\r\n\/\/ \t\t\t}\r\n\/\/ \t\t}\r\n\/\/ \t});\r\n\r\n\/\/     navLinks.forEach(link => {\r\n\/\/       link.classList.remove('active');\r\n\/\/       if(currentHeader != '') {\r\n\/\/ \t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\/\/ \t\t\t  link.classList.add('active');\r\n\/\/ \t\t  }\r\n\/\/ \t  }\r\n\/\/     });\r\n\/\/ \/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/ \/\/         toc.style.display = 'block';\r\n\/\/ \/\/ \t}else{\r\n\/\/ \/\/         toc.style.display = 'none';\r\n\/\/ \/\/ \t}\r\n\/\/     \/\/ Update TOC title if sticky\r\n\/\/     if (windowTop > triggerPoint) {\r\n\/\/       if (!toc.classList.contains('sticky')) {\r\n\/\/         phtoc.style.display = \"block\";\r\n\/\/         toc.classList.add('sticky');\r\n\/\/         toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/         toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/         toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\tpanel2.style.height = '0px';\r\n\/\/ \t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t  if(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar Isi'; \/\/ Reset title\r\n\/\/        \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\/\/ \t\t  }\r\n\/\/       }\r\n\/\/       if (currentHeader) {\r\n\/\/ \/\/         console.log(\"activeLink:\", activeLink);\r\n\/\/         if (activeLink) {\r\n\/\/ \/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n\/\/           tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n\/\/         }\r\n\/\/       }\r\n\/\/     } else {\r\n\/\/       toc.classList.remove('sticky');\r\n\/\/       phtoc.style.display = \"none\";\r\n\/\/       toc.style.width = 'unset'; \/\/ Reset to original width\r\n\/\/       toc.style.backgroundColor = \"#FFF\";\r\n\/\/       tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\/\/ \t\ticon.style.transform = \"rotate(180deg)\";\r\n\/\/     }\r\n\/\/   }\r\n\r\n\/\/     \/\/ Attach the scroll event listener to the window\r\n\/\/     window.addEventListener('scroll', handleScroll);\r\n\r\n\/\/     \/\/ Initial call to handleScroll to set the correct state on load\r\n\/\/     handleScroll();\r\n\/\/ });\r\n\t\r\n\/\/ \t\/\/ Open toggle TOC\r\n\/\/ \t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/ \t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\/\/ \t\tvar toc = document.querySelector(\"#toc\");\r\n\/\/ \t\tvar icon = document.querySelector(\".toc-icon\");\r\n\/\/ \t\tconst tocTitle = document.querySelector('#toc-title');\r\n\/\/ \t\tconst tocs = document.querySelector('#toc.sticky');\r\n\/\/  \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\/\/ \t\t  tocHeader.addEventListener(\"click\", function() {\r\n\/\/ \t\t\tvar panel = this.nextElementSibling;\r\n\/\/ \t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\/\/ \t\t\t\tif(window.innerWidth > 768){\r\n\/\/ \t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\/\/ \t\t\t} else {\r\n\/\/ \t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '24px';\r\n\/\/ \t\t\t \tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/ \t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t}\r\n\/\/ \t\t  });\r\n\r\n\/\/ \t\t  \/\/ Close TOC when a link inside it is clicked\r\n\/\/ \t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\/\/ \t\t  tocLinks.forEach(function(link) {\r\n\/\/ \t\t\tlink.addEventListener(\"click\", function() {\r\n\/\/ \t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t});\r\n\/\/ \t\t  });\r\n\/\/ \t\t});\r\n\r\n\/\/ START new JS for ToC improvements\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 1750;\r\n\tconsole.log(triggerPoint)\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight*3;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n  \r\n  const panel2 = document.querySelector(\"#toc .list\");\r\n  const icon = document.querySelector(\".toc-icon\");\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n  let activeLink = null;\r\n  let userClosedTOC = false; \/\/ Flag user menutup TOC\r\n\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Update TOC title sesuai header yang terlihat\r\n    headers.forEach(header => {\r\n      const headerTop = header.offsetTop;\r\n      const headerHeight = header.clientHeight;\r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n      } else {\r\n        if (window.scrollY >= (headerTop - headerHeight + 1750)) {\r\n          const currentHeaderId = header.getAttribute('id');\r\n          const currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n          tocTitle.textContent = currentHeaderText;\r\n          currentHeader = currentHeaderId;\r\n        }\r\n      }\r\n    });\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader && link.getAttribute('href').includes(currentHeader)) {\r\n        link.classList.add('active');\r\n      }\r\n    });\r\n\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`;\r\n        toc.style.backgroundColor = \"#FFF\";\r\n        \/\/ Saat sticky, TOC otomatis tertutup\r\n        panel2.style.height = '0px';\r\n        icon.style.transform = \"rotate(180deg)\";\r\n        userClosedTOC = true; \/\/ Set flag supaya tidak terbuka saat scroll\r\n      }\r\n      \r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n        toc.style.width = '150px';\r\n      }\r\n\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset';\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Daftar isi'; \r\n\r\n      \/\/ Kembalikan panel jika user belum menutup manual\r\n      if(!userClosedTOC) {\r\n        panel2.style.height = panel2.scrollHeight + \"px\";\r\n        icon.style.transform = \"rotate(0deg)\";\r\n      }\r\n    }\r\n  }\r\n\r\n  window.addEventListener('scroll', handleScroll);\r\n  handleScroll();\r\n\r\n  \/\/ Toggle TOC saat user klik\r\n  const tocHeader = document.querySelector(\"#toc .header\");\r\n  tocHeader.addEventListener(\"click\", function() {\r\n    const panel = panel2;\r\n    if (panel.style.height !== '0px') {\r\n      panel.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    } else {\r\n      panel.style.height = panel.scrollHeight + \"px\";\r\n      icon.style.transform = \"rotate(0deg)\";\r\n      userClosedTOC = false;\r\n    }\r\n  });\r\n\r\n  \/\/ Close TOC saat link diklik\r\n  document.querySelectorAll(\"#toc .list a\").forEach(link => {\r\n    link.addEventListener(\"click\", function() {\r\n      panel2.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    });\r\n  });\r\n});\r\n\/\/ END new JS for ToC improvements\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } \r\n\t\t  else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        \/\/ Mengambil semua elemen h2 dan h3\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\t\tfunction newFormatId(text) {\r\n\t\t\t\tif(text.toLowerCase() === \"key takeaways\") {\r\n\t\t\t\t\treturn;\r\n\t\t\t\t}\r\n\t\t\t\t\r\n\t\t\t\tconst result = text.toLowerCase()\r\n\t\t\t\t.trim()\r\n\t\t\t\t.replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n\t\t\t\t.replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n\t\t\t\treturn result;\r\n\t\t\t}\r\n\t\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h2\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h3\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Membuat list HTML dari objek headings\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; \/\/ Gunakan ID yang baru dihasilkan\r\n\t\t\tli.appendChild(a);\r\n\r\n\t\t\tif (heading.level === 'h2') {\r\n\t\t\t\tcurrentUl = li;\r\n\t\t\t\tul.appendChild(li);\r\n\t\t\t} else if (heading.level === 'h3') {\r\n\t\t\t\tif (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n\t\t\t\t\tconst nestedUl = document.createElement('ul');\r\n\t\t\t\t\tcurrentUl.appendChild(nestedUl);\r\n\t\t\t\t\tcurrentUl = nestedUl;\r\n\t\t\t\t}\r\n\t\t\t\tcurrentUl.appendChild(li);\r\n\t\t\t}\r\n\r\n\t\t\tcreateNestedList(li, heading.children);\r\n\t\t});\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc'\r\n\t\tconst ulFloat = document.getElementById('list_toc');\r\n\r\n\t\t\/\/ Dapatkan isi (child elements) dari ul dengan id 'list_toc'\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc_float'\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\r\n\t\t\/\/ Tambahkan isi yang telah didapatkan dari 'list_toc' ke ul dengan id 'list_toc_float'\r\n\t\tulToc.append(...clonedChildren);\r\n\r\n\r\n        \/\/ Fungsi untuk mengambil tinggi navbar\r\n\t\tfunction getNavbarHeight() {\r\n\t\t\tconst navbar = document.getElementById('tdi_34');\r\n\t\t\treturn navbar ? navbar.offsetHeight : 0;\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menambahkan offset posisi scroll\r\n\t\tfunction scrollToElementWithOffset(elementId) {\r\n\t\t\tconst element = document.getElementById(elementId);\r\n\t\t\tif (element) {\r\n\t\t\t\tconst offset = getNavbarHeight();\r\n\t\t\t\tconst elementPosition = element.getBoundingClientRect().top;\r\n\t\t\t\tconst offsetPosition = elementPosition - offset - 40;\r\n\r\n\t\t\t\twindow.scrollBy({\r\n\t\t\t\t\ttop: offsetPosition,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menangani klik pada tautan judul\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst href = event.target.getAttribute('href').substr(1);\r\n\t\t\tscrollToElementWithOffset(href);\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua tautan judul\r\n\t\tconst titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t\t\r\n\t});\r\n    <\/script> -->\r\n\n<h2 id=\"pengertian\"><strong><span id=\"em\">Apa itu Depresiasi?<\/span><\/strong><\/h2>\n<p><strong>Depresiasi adalah<\/strong> penurunan nilai aset tetap seiring waktu akibat pemakaian, keausan, atau faktor lain. Dalam akuntansi, depresiasi dicatat dengan metode tertentu seperti garis lurus atau saldo menurun untuk mengalokasikan biaya aset selama masa manfaatnya.<\/p>\n<p>Proses ini memengaruhi laporan keuangan karena menurunkan nilai aset di neraca sekaligus tercatat sebagai beban yang mengurangi laba bersih. Dengan begitu, <span data-sheets-root=\"1\">depresiasi dalam akuntansi<\/span> membantu perusahaan mencatat nilai aset secara lebih realistis.<\/p>\n<p>Aset yang biasanya mengalami depresiasi mencakup bangunan, kendaraan, mesin, dan peralatan. Sementara itu, tanah serta aset tidak berwujud seperti hak paten atau goodwill tidak mengalami penyusutan.<br \/>\n<span id=\"b\"><\/span><\/p>\n<h2><b>Karakteristik dari Depresiasi<\/b><\/h2>\n<p><span data-sheets-root=\"1\">Depresiasi dalam akuntansi<\/span> menggambarkan bagaimana nilai aset tetap berkurang seiring waktu dan dicatat dalam laporan keuangan. Konsep ini hanya berlaku untuk aset berumur panjang, seperti mesin atau bangunan, bukan untuk persediaan. Berikut karakteristik utamanya:<\/p>\n<ol>\n<li><strong>Berkaitan dengan aset tetap:<\/strong> Hanya berlaku untuk aset tetap berumur lebih dari satu periode akuntansi, seperti kendaraan, mesin, atau bangunan.<\/li>\n<li><strong>Nilai berkurang secara sistematis:<\/strong> Pengurangan nilai dicatat dengan metode tertentu (misalnya garis lurus atau saldo menurun) agar konsisten.<\/li>\n<li><strong>Tidak memengaruhi arus kas:<\/strong> Merupakan biaya non-tunai yang mengurangi laba bersih, meski tidak melibatkan pengeluaran uang secara langsung.<\/li>\n<li><strong>Dipengaruhi faktor eksternal:<\/strong> Perubahan teknologi, regulasi, atau kondisi pasar dapat mempercepat penyusutan nilai aset.<\/li>\n<\/ol>\n<p>Dengan karakteristik ini, perusahaan bisa menampilkan nilai aset secara lebih realistis dalam pembukuan dan analisis keuangan.<\/p>\n<h2 id=\"faktor\"><strong>Faktor yang Mempengaruhi Depresiasi<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/tiga-faktor-depresiasi.webp\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-152591 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/tiga-faktor-depresiasi.webp\" alt=\"tiga faktor depresiasi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/tiga-faktor-depresiasi.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/tiga-faktor-depresiasi-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/tiga-faktor-depresiasi-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/tiga-faktor-depresiasi-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/tiga-faktor-depresiasi-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/tiga-faktor-depresiasi-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/tiga-faktor-depresiasi-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/tiga-faktor-depresiasi-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/span><\/p>\n<p>Beberapa hal dapat memengaruhi cara menghitung depresiasi aset tetap dalam perusahaan. Faktor-faktor ini penting dipahami agar pencatatan penyusutan lebih akurat dan sesuai kondisi aset.<\/p>\n<div style=\"width: 100%; overflow-x: auto; -webkit-overflow-scrolling: touch; margin: 18px 0;\">\n<table style=\"border-collapse: separate; border-spacing: 0; width: 100%; min-width: 620px; font-family: Inter,Arial,sans-serif; font-size: 15px; line-height: 1.6; color: #111827; background: #fff; border: 1px solid #e5e7eb; border-radius: 12px; overflow: hidden;\">\n<thead>\n<tr>\n<th style=\"background: #990000; color: #fff; text-align: left; padding: 14px 16px; font-weight: bold; letter-spacing: .2px; border-bottom: 1px solid #7a0000; width: 28%; white-space: nowrap;\">Komponen<\/th>\n<th style=\"background: #990000; color: #fff; text-align: left; padding: 14px 16px; font-weight: bold; letter-spacing: .2px; border-bottom: 1px solid #7a0000;\">Penjelasan<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 14px 16px; font-weight: bold; vertical-align: top; border-bottom: 1px solid #e5e7eb; background: #fff;\">Biaya Perolehan<\/td>\n<td style=\"padding: 14px 16px; vertical-align: top; border-bottom: 1px solid #e5e7eb; background: #fff;\">Dasar utama perhitungan depresiasi. Meliputi harga beli aset, biaya pengiriman, hingga biaya pemasangan sebelum aset siap digunakan.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 14px 16px; font-weight: bold; vertical-align: top; border-bottom: 1px solid #e5e7eb; background: #f9fafb;\">Umur Ekonomis<\/td>\n<td style=\"padding: 14px 16px; vertical-align: top; border-bottom: 1px solid #e5e7eb; background: #f9fafb;\">Menunjukkan berapa lama sebuah aset bisa memberikan manfaat bagi operasional. Semakin pendek usia manfaatnya, semakin besar nilai penyusutan per periode yang dibebankan.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 14px 16px; font-weight: bold; vertical-align: top; border-bottom: 1px solid #e5e7eb; background: #fff;\">Nilai Residu<\/td>\n<td style=\"padding: 14px 16px; vertical-align: top; border-bottom: 1px solid #e5e7eb; background: #fff;\">Perkiraan nilai sisa aset setelah tidak digunakan lagi. Faktor ini menentukan berapa besar nilai yang masih bisa direalisasikan dari penjualan atau pelepasan aset.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 14px 16px; font-weight: bold; vertical-align: top; background: #f9fafb;\">Pola Pemakaian<\/td>\n<td style=\"padding: 14px 16px; vertical-align: top; background: #f9fafb;\">Intensitas penggunaan aset berpengaruh langsung terhadap depresiasi. Aset yang digunakan secara berat biasanya mengalami penurunan nilai lebih cepat dibandingkan aset yang jarang dipakai.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Dengan memahami faktor-faktor tersebut, perusahaan dapat menghitung depresiasi dengan lebih tepat serta menampilkan nilai aset secara realistis dalam laporan keuangan.<\/p>\n<p><strong>Baca Juga: <\/strong><a title=\"Software Akuntansi untuk Kelola Pembayaran Digital pada Bisnis Anda!\" href=\"https:\/\/www.hashmicro.com\/id\/blog\/tips-mengelola-pembayaran-digital-pada-bisnis-anda\/\" target=\"_blank\" rel=\"bookmark noopener\">Software Akuntansi untuk Kelola Pembayaran Digital pada Bisnis Anda!<\/a><\/p>\n<style>\r\n    * {\r\n        margin: 0;\r\n        padding: 0;\r\n        box-sizing: border-box;\r\n\/*         font-family: 'Roboto', sans-serif; *\/\r\n    }\r\n\t\r\n\t.hashy-content a {\r\n\t\t\tcolor: #b0e0e6  !important;\r\n\t\t\ttext-decoration: underline !important;\r\n\t}\r\n\t.hashy-content a:hover {\r\n\t\t\ttext-decoration: underline !important;\r\n\t}\r\n\t\r\n\t.hashy-content .hashy-cta {\r\n\t\ttext-decoration: none !important;\r\n\t}\r\n\t\r\n\t.hashy-content .hashy-cta:hover {\r\n\t\t\ttext-decoration: none !important;\r\n\t}\r\n\r\n    .hashylogo {\r\n        width: 280px !important;\r\n        height: 70px !important;\r\n    }\r\n\r\n    .hashyrobot {\r\n        position: absolute;\r\n        top: -30%;\r\n        left: 80%;\r\n\t\tz-index: 10;\r\n    }\r\n\r\n    .hashy {\r\n\t\tmargin: 80px 0px 30px 0px;\r\n        display: flex;\r\n        gap: 16px;\r\n        flex-direction: column;\r\n\t\tposition: relative;\r\n    }\r\n\r\n    .hashy-fact {\r\n        width: 200px;\r\n        height: 55px;\r\n        justify-content: center;\r\n        color: #FFF !important;\r\n        text-align: center;\r\n        font-family: Roboto;\r\n        font-size: 20px;\r\n        font-style: normal;\r\n        font-weight: 700;\r\n        line-height: normal;\r\n        display: flex;\r\n        padding: 12px 30px;\r\n        align-items: center;\r\n        gap: 8px;\r\n        border-radius: 48px;\r\n        background: linear-gradient(238deg, #7B00FF 2.44%, #FBB8FF 154.72%), #F3E3FF;\r\n        box-shadow: 0px 0px 12px 0px rgba(125, 2, 255, 0.30);\r\n    }\r\n\t\r\n\t.hashy-fact p {\r\n\t\tcolor: #FFF !important;align-content\r\n\t}\r\n\r\n    .hashy-fact-star {\r\n        position: absolute;\r\n        top: -2%;\r\n        left: 200px;\r\n        width: 50px;\r\n        height: 38px;\r\n    }\r\n\r\n    .hashy-content {\r\n        width: 100%;\r\n        height: auto;\r\n        justify-content: center;\r\n        border-radius: 12px;\r\n        padding: 24px;\r\n        display: flex;\r\n        flex-direction: column;\r\n        gap: 16px;\r\n        color: #fff !important;\r\n        background: linear-gradient(238deg, #7B00FF 2.44%, #FBB8FF 154.72%), #F3E3FF;\r\n        box-shadow: 0px 0px 12px 0px #7D02FF4D;\r\n        border: 1px solid #7D02FF;\r\n        position: relative;\r\n    }\r\n\r\n    .hashy-content h3 {\r\n        color: #FFF !important;\r\n        font-size: 22px;\r\n        font-style: normal;\r\n        font-weight: 800;\r\n        line-height: normal;\r\n        margin: 0px !important;\r\n    }\r\n    \r\n    .hashy-content p {\r\n        margin-bottom: 0px !important;\r\n\t\tcolor: #FFF !important;\r\n    }\r\n    \r\n    .hashy p {\r\n        margin-bottom: 0px !important;\r\n    }\r\n\r\n     .hashy-cta {\r\n        cursor: pointer;\r\n        justify-content: center;\r\n        align-items: center;\r\n        width: fit-content;\r\n        height: 45px;\r\n        border: 1px solid #7D02FF;\r\n        background: #F8EEFF;\r\n        box-shadow: 0px 4px 4px 0px #00000040, \r\n                   0px 0px 15.5px 0px #FFFFFF66;\r\n        padding: 12px 24px;\r\n        gap: 8px;\r\n        border-radius: 8px;\r\n        position: relative;\r\n        overflow: hidden;\r\n        transition: all 0.3s ease;\r\n        text-decoration: none;\r\n    }\r\n\r\n    .hashy-cta p {\r\n        color: #8627DE !important;\r\n        text-align: center;\r\n        font-weight: 800;\r\n        font-size: 16px;\r\n        line-height: 100%;\r\n    }\r\n\r\n    .hashy-cta img {\r\n        width: 25px;\r\n        height: 20px;\r\n        margin-bottom: 0px !important;\r\n    }\r\n\r\n    .hashy-cta::before {\r\n        content: '';\r\n        position: absolute;\r\n        top: 0;\r\n        left: -100%;\r\n        width: 60%;\r\n        height: 100%;\r\n        background: linear-gradient(\r\n            90deg,\r\n            transparent,\r\n            rgba(98, 0, 234, 0.4),\r\n            rgba(98, 0, 234, 0.6),\r\n            transparent\r\n        );\r\n        transform: skewX(-15deg);\r\n        animation: visible-shimmer 2.5s infinite;\r\n    }\r\n\r\n    @keyframes visible-shimmer {\r\n        100% {\r\n            left: 150%;\r\n        }\r\n    }\r\n\r\n    .hashy-cta:hover {\r\n        transform: translateY(-2px);\r\n        box-shadow: 0 6px 20px rgba(125, 2, 255, 0.4);\r\n    }\r\n\r\n    .hashy-cta:active {\r\n        transform: translateY(0);\r\n    }\r\n\r\n    @media screen and (max-width: 550px) {\r\n\t\t.hashy{\r\n\t\t\tmargin: 50px 0px 30px 0px;\r\n\t\t}\r\n        .hashy-fact {\r\n            display: flex;\r\n            padding: 8px 20px;\r\n            align-items: center;\r\n            gap: 8px;\r\n            border-radius: 48px;\r\n            background: linear-gradient(242deg, #B14CF1 2.92%, #7B00FF 104.91%), #F3E3FF;\r\n            box-shadow: 0px 0px 12px 0px rgba(125, 2, 255, 0.30);\r\n        }\r\n\r\n        .hashy-fact-star {\r\n            width: 36px;\r\n            height: 29px;\r\n\t\t\tleft:52%;\r\n        }\r\n\t\t\r\n\t\t.hashy-fact {\r\n    \t\twidth: fit-content;\r\n\t\t\theight: auto;align-content\r\n\t\t}\r\n\r\n        .hashy-fact p {\r\n            color: #FFF !important;\r\n            text-align: center;\r\n            font-size: 18px;\r\n            font-weight: 700;\r\n            line-height: normal;\r\n        }\r\n\r\n        .hashy-content {\r\n            display: flex;\r\n            width: 100%;\r\n            padding: 16px;\r\n            flex-direction: column;\r\n            align-items: flex-start;\r\n            border-radius: 8px;\r\n            border: 1px solid #7D02FF;\r\n            background: linear-gradient(238deg, #7B00FF 2.44%, #FBB8FF 154.72%), #F3E3FF;\r\n            box-shadow: 0px 0px 12px 0px rgba(125, 2, 255, 0.30);\r\n            gap: 12px;\r\n        }\r\n\r\n        .hashy-content h3 {\r\n            color: #FFF !important;\r\n            font-family: Roboto;\r\n            font-size: 16px;\r\n\t\t\tpadding: 0px !important;\r\n            font-style: normal;\r\n            font-weight: 800;\r\n            line-height: normal;\r\n        }\r\n\r\n        .hashy-content p {\r\n            color: #FFF !important;\r\n            font-size: 14px;\r\n            font-weight: 400;\r\n            line-height: 18px;\r\n        }\r\n\t\t\r\n        .hashy-cta {\r\n            display: flex;\r\n            padding: 12px 16px;\r\n            align-items: center;\r\n            gap: 8px;\r\n            width: fit-content;\r\n            border-radius: 8px;\r\n            border: 1px solid #7D02FF;\r\n            background: #F8EEFF;\r\n            box-shadow: 0px 0px 15.5px 0px rgba(255, 255, 255, 0.40), 0px 4px 4px 0px rgba(0, 0, 0, 0.25);\r\n        }\r\n\r\n        .hashy-cta p {\r\n            color: #8627DE !important;\r\n            text-align: center;\r\n            font-size: 14px;\r\n            font-weight: 800;\r\n            line-height: normal;\r\n        }\r\n\r\n        .hashyrobot {\r\n            top: -17%;\r\n            left: 75%;\r\n            width: 64px;\r\n            height: 110px;        \r\n        }\r\n    }\r\n<\/style>\r\n\r\n<div>\r\n    <div class=\"hashy\">\r\n        <div class=\"hashy-fact\">\r\n            <p>Tahukah Anda?<\/p>\r\n\t\t\t<div  class=\"hashy-fact-star\">\r\n\t\t\t\t\t  <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"36\" height=\"28\" viewBox=\"0 0 36 28\" fill=\"none\">\r\n\t\t\t\t\t  <path d=\"M17.7875 22.5125C20.7747 23.1401 21.7146 24.0249 22.3263 26.9054C22.3463 26.9933 22.3964 27.0718 22.4684 27.1281C22.5404 27.1844 22.6299 27.215 22.7222 27.215C22.8145 27.215 22.904 27.1844 22.976 27.1281C23.048 27.0718 23.0981 26.9933 23.1181 26.9054C23.7619 23.9936 24.6697 23.0773 27.6248 22.5125C27.7148 22.493 27.7954 22.4441 27.8532 22.374C27.9109 22.3038 27.9424 22.2165 27.9424 22.1266C27.9424 22.0366 27.9109 21.9493 27.8532 21.8792C27.7954 21.809 27.7148 21.7601 27.6248 21.7406C24.6439 21.1131 23.704 20.2282 23.1181 17.3477C23.0981 17.2599 23.048 17.1813 22.976 17.1251C22.904 17.0688 22.8145 17.0381 22.7222 17.0381C22.6299 17.0381 22.5404 17.0688 22.4684 17.1251C22.3964 17.1813 22.3463 17.2599 22.3263 17.3477C21.6825 20.2533 20.7747 21.1695 17.8196 21.7406C17.7285 21.7563 17.6456 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12.3271C0.473055 12.3271 0.309302 12.3933 0.188565 12.5109C0.067829 12.6286 0 12.7883 0 12.9547C0 13.1211 0.067829 13.2808 0.188565 13.3984C0.309302 13.5161 0.473055 13.5823 0.643802 13.5823Z\" fill=\"#AF48F2\"\/>\r\n\t\t\t\t\t  <path d=\"M22.8576 7.12452C27.2547 7.84621 28.2848 8.85659 29.0316 13.1428C29.0418 13.2081 29.0757 13.2677 29.1271 13.3107C29.1784 13.3538 29.2439 13.3774 29.3117 13.3774C29.3794 13.3774 29.445 13.3538 29.4963 13.3107C29.5477 13.2677 29.5816 13.2081 29.5917 13.1428C30.3643 8.85659 31.3751 7.85249 35.7723 7.12452C35.8371 7.11097 35.8952 7.07617 35.9368 7.02592C35.9785 6.97567 36.0012 6.91301 36.0012 6.84839C36.0012 6.78378 35.9785 6.72112 35.9368 6.67086C35.8952 6.62061 35.8371 6.58581 35.7723 6.57226C31.3751 5.84429 30.3643 4.8402 29.5917 0.553954C29.5816 0.488664 29.5477 0.429094 29.4963 0.38605C29.445 0.343005 29.3794 0.319336 29.3117 0.319336C29.2439 0.319336 29.1784 0.343005 29.1271 0.38605C29.0757 0.429094 29.0418 0.488664 29.0316 0.553954C28.2848 4.8402 27.2547 5.84429 22.8576 6.59737C22.8029 6.61786 22.7559 6.65402 22.7228 6.70107C22.6896 6.74812 22.6719 6.80386 22.6719 6.86094C22.6719 6.91802 22.6896 6.97376 22.7228 7.02082C22.7559 7.06787 22.8029 7.10403 22.8576 7.12452Z\" fill=\"#AF48F2\"\/>\r\n\t\t\t\t\t<\/svg>\r\n\t\t\t\t<\/div> \r\n        <\/div>\r\n\r\n        <img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/Hashy-Desktop-1-1.webp\" width=\"96\" height=\"166\" alt=\"\" class=\"hashyrobot\">\r\n\r\n        <div class=\"hashy-content\">\r\n\t\t\t<p>Dengan dukungan sistem akuntansi berbasis AI milik HashMicro, AI membantu Anda menindaklanjuti dan membuat invoice kapan saja, serta mempermudah komunikasi dengan vendor. Tingkatkan efisiensi keuangan bisnis Anda dengan <a href='https:\/\/www.hashmicro.com\/id\/ai-agent-untuk-finance\/'>sistem akuntansi<\/a> HashMicro!<\/p>\r\n\r\n<a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/?medium=cta-button-fun-fact\" class=\"hashy-cta\" style=\"display: flex;\">\r\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"15\" viewBox=\"0 0 36 28\" fill=\"none\">\r\n  <path d=\"M17.7875 22.5125C20.7747 23.1401 21.7146 24.0249 22.3263 26.9054C22.3463 26.9933 22.3964 27.0718 22.4684 27.1281C22.5404 27.1844 22.6299 27.215 22.7222 27.215C22.8145 27.215 22.904 27.1844 22.976 27.1281C23.048 27.0718 23.0981 26.9933 23.1181 26.9054C23.7619 23.9936 24.6697 23.0773 27.6248 22.5125C27.7148 22.493 27.7954 22.4441 27.8532 22.374C27.9109 22.3038 27.9424 22.2165 27.9424 22.1266C27.9424 22.0366 27.9109 21.9493 27.8532 21.8792C27.7954 21.809 27.7148 21.7601 27.6248 21.7406C24.6439 21.1131 23.704 20.2282 23.1181 17.3477C23.0981 17.2599 23.048 17.1813 22.976 17.1251C22.904 17.0688 22.8145 17.0381 22.7222 17.0381C22.6299 17.0381 22.5404 17.0688 22.4684 17.1251C22.3964 17.1813 22.3463 17.2599 22.3263 17.3477C21.6825 20.2533 20.7747 21.1695 17.8196 21.7406C17.7285 21.7563 17.6456 21.8018 17.5847 21.8697C17.5237 21.9376 17.4885 22.0238 17.4847 22.1139C17.481 22.2041 17.5089 22.2927 17.564 22.3652C17.6191 22.4378 17.6979 22.4897 17.7875 22.5125Z\" fill=\"#AF48F2\"\/>\r\n  <path d=\"M0.643802 13.5823C7.6355 14.8374 9.54115 16.7201 10.8288 23.5103C10.8288 23.6767 10.8966 23.8363 11.0173 23.954C11.1381 24.0717 11.3018 24.1378 11.4726 24.1378C11.6433 24.1378 11.8071 24.0717 11.9278 23.954C12.0485 23.8363 12.1164 23.6767 12.1164 23.5103C13.404 16.695 15.3354 14.8374 22.2949 13.5823C22.4656 13.5823 22.6294 13.5161 22.7501 13.3984C22.8709 13.2808 22.9387 13.1211 22.9387 12.9547C22.9387 12.7883 22.8709 12.6286 22.7501 12.5109C22.6294 12.3933 22.4656 12.3271 22.2949 12.3271C15.3032 11.072 13.404 9.22071 12.1164 2.40539C12.1164 2.23895 12.0485 2.07933 11.9278 1.96164C11.8071 1.84395 11.6433 1.77783 11.4726 1.77783C11.3018 1.77783 11.1381 1.84395 11.0173 1.96164C10.8966 2.07933 10.8288 2.23895 10.8288 2.40539C9.54115 9.22071 7.60975 11.072 0.643802 12.3271C0.473055 12.3271 0.309302 12.3933 0.188565 12.5109C0.067829 12.6286 0 12.7883 0 12.9547C0 13.1211 0.067829 13.2808 0.188565 13.3984C0.309302 13.5161 0.473055 13.5823 0.643802 13.5823Z\" fill=\"#AF48F2\"\/>\r\n  <path d=\"M22.8576 7.12452C27.2547 7.84621 28.2848 8.85659 29.0316 13.1428C29.0418 13.2081 29.0757 13.2677 29.1271 13.3107C29.1784 13.3538 29.2439 13.3774 29.3117 13.3774C29.3794 13.3774 29.445 13.3538 29.4963 13.3107C29.5477 13.2677 29.5816 13.2081 29.5917 13.1428C30.3643 8.85659 31.3751 7.85249 35.7723 7.12452C35.8371 7.11097 35.8952 7.07617 35.9368 7.02592C35.9785 6.97567 36.0012 6.91301 36.0012 6.84839C36.0012 6.78378 35.9785 6.72112 35.9368 6.67086C35.8952 6.62061 35.8371 6.58581 35.7723 6.57226C31.3751 5.84429 30.3643 4.8402 29.5917 0.553954C29.5816 0.488664 29.5477 0.429094 29.4963 0.38605C29.445 0.343005 29.3794 0.319336 29.3117 0.319336C29.2439 0.319336 29.1784 0.343005 29.1271 0.38605C29.0757 0.429094 29.0418 0.488664 29.0316 0.553954C28.2848 4.8402 27.2547 5.84429 22.8576 6.59737C22.8029 6.61786 22.7559 6.65402 22.7228 6.70107C22.6896 6.74812 22.6719 6.80386 22.6719 6.86094C22.6719 6.91802 22.6896 6.97376 22.7228 7.02082C22.7559 7.06787 22.8029 7.10403 22.8576 7.12452Z\" fill=\"#AF48F2\"\/>\r\n<\/svg>\r\n                <p>Dapatkan demo gratis sekarang!<\/p>\r\n            <\/a>\r\n        <\/div>\r\n    <\/div>\r\n<\/div>\n<h2 id=\"cara\"><strong>Metode-Metode Depresiasi dan Rumusnya<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Berikut ini adalah metode dan rumus depresiasi untuk menghitung biaya penyusutan sebagai penunjang bisnis:<\/span><\/p>\n<h3><strong>1. Metode garis lurus (Straight-line method)<\/strong><\/h3>\n<p>Metode ini membagi biaya perolehan aset secara merata selama masa manfaat. Cocok untuk aset yang nilainya berkurang secara konsisten dari tahun ke tahun.<\/p>\n<p><span style=\"font-weight: 400;\">Namun, banyak yang beranggap bahwa metode ini kurang valid dan tidak realistis karena menggunakan laporan aset yang sama per tahun dalam setiap periodenya.\u00a0<\/span><\/p>\n<div style=\"border: 2px solid #990000; background: #fff; padding: 14px; margin: 15px 0; border-radius: 6px; box-shadow: 0 3px 8px rgba(0,0,0,0.08); font-family: Arial, sans-serif; font-size: 18px; font-weight: bold; text-align: center; color: #222;\">Depresiasi = (Biaya Perolehan \u2212 Nilai Residu) \u00f7 Usia Ekonomis<\/div>\n<p><strong>Contoh soal:<\/strong><\/p>\n<p>Sebuah mesin dibeli Rp300 juta dengan nilai residu Rp60 juta dan usia ekonomis 5 tahun.<\/p>\n<p>Maka, depresiasi per tahun = (300.000.000 \u2013 60.000.000) \u00f7 5 = Rp48.000.000<\/p>\n<style>\r\n.cta-in-article-image .desktop-banner{\r\n    display: none;\r\n    text-align: center;\r\n}\r\n.cta-in-article-image .desktop-mobile{\r\n    display: block;\r\n    text-align: center;\r\n    width: 100%;\r\n}\r\n\t.cta-in-article a {\r\n\t\tfont-size: 0px !important;\r\n\t\tcolor: #fff; \r\n\t\tpadding: 0px !important; \r\n\t\tborder-radius: 0px !important; \r\n\t\tdisplay: block !important; \r\n\t\ttext-decoration: none; \r\n\t}\r\n\t\r\n\t.cta-in-article {\r\n\t\tmargin: 0px !important;\r\n\t\tpadding: 0px !important;\r\n\t\tbox-shadow: none !important;\r\n\t}\r\n\t\r\n@media (min-width: 650px) {\r\n    .cta-in-article-image .desktop-banner {\r\n        display: block!important;\r\n    }\r\n}\r\n@media (min-width: 650px) {\r\n   .cta-in-article-image .desktop-mobile {\r\n        display: none!important;\r\n    }\r\n}\r\n<\/style>\r\n<div class=\"cta-in-article-image\">\r\n\t<a href=\"https:\/\/www.hashmicro.com\/id\/offer\/download-skema-harga-software-erp?blog&utm_source=blog&medium=banner-article\" target=\"_blank\" rel=\"noopener\">\r\n\t\t<div id=\"desktop-banner-container\">\r\n\t\t\t<div class=\"desktop-banner\">\r\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.Skema-Harga-web-resized.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t<div id=\"mobile-banner-container\">\r\n\t\t\t<div class=\"desktop-mobile\">\r\n\t\t\t\t<img decoding=\"async\" width=\"372\" height=\"465\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.-Skema-Harga-Mobile-372px.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/a>\r\n<\/div>\n<h3><strong>2. Metode beban menurun (Declining balance method)<\/strong><\/h3>\n<p>Metode ini menghasilkan beban penyusutan lebih besar di awal periode, lalu menurun di tahun-tahun berikutnya.<\/p>\n<div style=\"border: 2px solid #990000; background: #fff; padding: 14px; margin: 15px 0; border-radius: 6px; box-shadow: 0 3px 8px rgba(0,0,0,0.08); font-family: Arial, sans-serif; font-size: 18px; font-weight: bold; text-align: center; color: #222;\">Depresiasi = Nilai Buku Awal \u00d7 Tarif Penyusutan<\/div>\n<h3><strong>3. Metode saldo menurun ganda (Double declining balance)<\/strong><\/h3>\n<p>Merupakan variasi dari metode saldo menurun, di mana tarif penyusutan dilipatgandakan. Umumnya digunakan saat aset mengalami penurunan nilai lebih cepat di tahun-tahun awal.<\/p>\n<p><span style=\"font-weight: 400;\">Namun, rumus depresiasi ini memiliki keterbatasan yaitu tidak tepat pada situasi depresiasi yang berdasarkan waktu dan bukan aktivitas. Berikut rumusnya:<\/span><\/p>\n<div style=\"border: 2px solid #990000; background: #fff; padding: 14px; margin: 15px 0; border-radius: 6px; box-shadow: 0 3px 8px rgba(0,0,0,0.08); font-family: Arial, sans-serif; font-size: 18px; font-weight: bold; text-align: center; color: #222;\">Depresiasi = (Biaya Perolehan \u00f7 Usia Ekonomis) \u00d7 2<\/div>\n<h3><strong>4. Metode jumlah angka tahun (Sum of the year\u2019s digit)<\/strong><\/h3>\n<p>Metode ini menggunakan pembagi berdasarkan jumlah angka tahun usia ekonomis. Beban penyusutan lebih besar di awal, lalu menurun setiap periode.<\/p>\n<div style=\"border: 2px solid #990000; background: #fff; padding: 14px; margin: 15px 0; border-radius: 6px; box-shadow: 0 3px 8px rgba(0,0,0,0.08); font-family: Arial, sans-serif; font-size: 18px; font-weight: bold; text-align: center; color: #222;\">Depresiasi = Biaya Perolehan \u00d7 (Sisa Umur Ekonomis \u00f7 Jumlah Angka Tahun)<\/div>\n<h3><strong>5. Metode aktivitas (Units of activity method)<\/strong><\/h3>\n<p>Metode ini menghitung depresiasi berdasarkan pemakaian aset, misalnya jam kerja mesin atau jumlah unit produksi.<\/p>\n<div style=\"border: 2px solid #990000; background: #fff; padding: 14px; margin: 15px 0; border-radius: 6px; box-shadow: 0 3px 8px rgba(0,0,0,0.08); font-family: Arial, sans-serif; font-size: 18px; font-weight: bold; text-align: center; color: #222;\">Depresiasi = (Biaya Perolehan \u2212 Nilai Residu) \u00d7 (Unit Produksi \u00f7 Total Estimasi Produksi)<\/div>\n<h3><strong>6. Metode unit produksi (Production unit method)<\/strong><\/h3>\n<p>Hampir sama dengan metode aktivitas, hanya saja <span data-sheets-root=\"1\">depresiasi dalam akuntansi<\/span> dihitung berdasarkan output produksi dalam satuan waktu atau kuantitas tertentu.<\/p>\n<div style=\"border: 2px solid #990000; background: #fff; padding: 14px; margin: 15px 0; border-radius: 6px; box-shadow: 0 3px 8px rgba(0,0,0,0.08); font-family: Arial, sans-serif; font-size: 18px; font-weight: bold; text-align: center; color: #222;\">Depresiasi = (Biaya Perolehan \u2212 Nilai Residu) \u00d7 (Pemakaian Aset \u00f7 Total Usia Produksi)<\/div>\n<p>Anda juga dapat membaca artikel lain yang membahas tentang <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/akumulasi-penyusutan\/\">akumulasi penyusutan<\/a> untuk memahami lebih dalam konsep, manfaat, dan penerapannya dalam laporan keuangan.<\/p>\n<p><strong>Baca Juga:<\/strong> <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/fitur-aplikasi-akuntansi-yang-paling-banyak-dicari\/\" target=\"_blank\" rel=\"noopener\">6 Fitur Software Manajemen Keuangan Untuk Optimalkan Manajemen Keuangan Perusahaan<\/a><\/p>\n<h2><strong>Cara Menghitung Depresiasi dalam 5 Langkah<\/strong><\/h2>\n<p>Walau rumus <span data-sheets-root=\"1\">depresiasi dalam akuntansi<\/span> bisa berbeda sesuai metode, alur menghitungnya pada dasarnya tetap sama. Jadi, gunakan langkah ini dalam menghitung depresiasi aset.<\/p>\n<h3><strong>1. Kumpulkan data inti aset (pakai format 4 angka ini)<\/strong><\/h3>\n<p>Sebelum pilih metode apa pun, siapkan empat data berikut agar perhitungan tidak mentok di tengah jalan: biaya perolehan, nilai residu, usia ekonomis, dan tanggal mulai pemakaian. Tanpa empat data ini, hasil depresiasi biasanya jadi asumtif dan sulit dipertanggungjawabkan.<\/p>\n<p><strong>Contoh data aset:<\/strong><\/p>\n<ul>\n<li>Biaya perolehan: Rp300.000.000<\/li>\n<li>Nilai residu: Rp60.000.000<\/li>\n<li>Usia ekonomis: 5 tahun<\/li>\n<li>Mulai dipakai: 01\/01\/25<\/li>\n<\/ul>\n<h3><strong>2. Pastikan biaya perolehan sudah &#8216;all-in&#8217;<\/strong><\/h3>\n<p>Biaya perolehan tidak hanya harga beli, tetapi seluruh biaya sampai aset siap dipakai. Jika biaya instalasi, pengiriman, atau pengujian tidak dimasukkan, depresiasi bisa terlihat terlalu kecil dan menyesatkan analisis biaya.<\/p>\n<p><strong>Contoh singkat:<\/strong><br \/>\nHarga mesin Rp280 juta + instalasi Rp15 juta + pengiriman Rp5 juta \u2192 Biaya perolehan final = Rp300 juta<\/p>\n<h3><strong>3. Tentukan nilai residu dengan logika pasar<\/strong><\/h3>\n<p>Nilai residu adalah estimasi nilai jual di akhir masa manfaat. Kalau ragu, perusahaan bisa memakai kisaran konservatif berdasarkan harga aset sejenis di pasar atau histori penjualan aset lama.<\/p>\n<p><strong>Contoh praktis:<\/strong><br \/>\nJika mesin serupa biasanya laku ~20% dari harga awal setelah 5 tahun,\u00a0nilai residu bisa ditetapkan Rp60 juta dari Rp300 juta.<\/p>\n<h3><strong>4. Pilih metode berdasarkan pola manfaat aset<\/strong><\/h3>\n<p>Pakai logika sederhana ini:<\/p>\n<ul>\n<li>Manfaat stabil tiap tahun \u2192 gunakan garis lurus.<\/li>\n<li>Nilai turun cepat di awal \u2192 gunakan saldo menurun atau saldo menurun ganda.<\/li>\n<li>Beban tergantung output\/jam kerja \u2192 gunakan aktivitas\/unit produksi.<\/li>\n<\/ul>\n<h3><strong>5. Hitung depresiasi tahunan, lalu turunkan ke per bulan<\/strong><\/h3>\n<p>Setelah data siap dan metode dipilih, lakukan hitung tahunan terlebih dulu. Jika perusahaan butuh laporan bulanan, hasil tahunan bisa dibagi 12 untuk memudahkan pencatatan periodik.<\/p>\n<p>Contoh metode dengan garis lurus:<br \/>\n( Rp300.000.000 \u2212 Rp60.000.000 ) \u00f7 5<br \/>\n= Rp48.000.000 per tahun \u2192 Rp4.000.000 per bulan<\/p>\n<h2><strong>Apa Manfaat Perhitungan Depresiasi?<\/strong><\/h2>\n<p>Perhitungan depresiasi adalah bagian penting dari akuntansi, karena menyangkut alokasi biaya aset tetap dan pencatatan aktiva dalam laporan keuangan.<\/p>\n<p>Berikut manfaat utamanya:<\/p>\n<h3><strong>1. Mengurangi beban pajak<\/strong><\/h3>\n<p>Depresiasi dicatat sebagai beban operasional yang mengurangi laba kena pajak. Dengan begitu, perusahaan dapat menekan kewajiban pajak dan menjaga modal kerja tetap terjaga.<\/p>\n<h3><strong>2. Mengetahui nilai awal dan sisa aset<\/strong><\/h3>\n<p>Depresiasi membantu perusahaan menelusuri harga perolehan aset dan nilai residu di akhir masa manfaat. Informasi ini penting untuk menilai seberapa besar biaya yang sudah dialokasikan dan berapa nilai buku yang masih tercatat.<\/p>\n<h3><strong>3. Mengalokasikan biaya secara adil<\/strong><\/h3>\n<p>Dengan menghitung penyusutan, biaya perolehan aset tidak langsung diakui sekaligus, tetapi dibagi ke beberapa periode. Ini memastikan laporan laba rugi menampilkan beban yang proporsional sesuai pemakaian aset.<\/p>\n<h3><strong>4. Menyediakan dana cadangan aset baru<\/strong><\/h3>\n<p>Perhitungan depresiasi tiap periode berfungsi sebagai dasar menyiapkan cadangan modal untuk penggantian aset. Saat aktiva lama sudah habis manfaatnya, perusahaan siap membeli aset baru tanpa mengganggu arus kas.<\/p>\n<h3><strong>5. Meminimalisasi risiko kerugian<\/strong><\/h3>\n<p>Penghitungannya mendorong perusahaan mengevaluasi produktivitas aktiva. Jika aset tidak lagi efisien, manajemen bisa lebih cepat mengambil keputusan untuk mengganti atau menjualnya sebelum menimbulkan kerugian lebih besar.<\/p>\n<p>Karena depresiasi juga merupakan bagian dari <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/sistem-akuntansi\/\">sistem akuntansi<\/a>, maka Anda harus memastikan bahwa sistem Anda sehat secara keseluruhan.<\/p>\n<h2><strong>Permudah Penghitungan Depresiasi Anda dengan Software Akuntansi HashMicro<\/strong><\/h2>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/software-akuntansi-hashmicro.webp\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-152597 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/software-akuntansi-hashmicro.webp\" alt=\"software akuntansi hashmicro\" width=\"1470\" height=\"900\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/software-akuntansi-hashmicro.webp 1470w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/software-akuntansi-hashmicro-300x184.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/software-akuntansi-hashmicro-1024x627.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/software-akuntansi-hashmicro-768x470.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/software-akuntansi-hashmicro-686x420.webp 686w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/software-akuntansi-hashmicro-150x92.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/software-akuntansi-hashmicro-696x426.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/software-akuntansi-hashmicro-1068x654.webp 1068w\" sizes=\"auto, (max-width: 1470px) 100vw, 1470px\" \/><\/a><\/p>\n<p>Berkiprah sejak 2015,<strong><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"> HashMicro<\/a><\/strong> menyediakan solusi akuntansi untuk berbagai jenis perusahaan di Asia Tenggara, termasuk kebutuhan pengelolaan aset tetap.<\/p>\n<p>Sebagai vendor aplikasi akuntansi asli Indonesia, HashMicro membantu perusahaan mencatat, memantau, dan menghitung depresiasi aset secara konsisten agar laporan keuangan lebih rapi dan minim koreksi.<\/p>\n<p>Perusahaan dapat mencoba <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">demo gratis<\/a> serta konsultasi kebutuhan bisnis tanpa biaya. Selain itu, sistemnya mendukung standar PSAK &amp; IFRS dan fleksibel untuk penambahan user sesuai kebutuhan operasional.<\/p>\n<p>Untuk mendukung proses depresiasi aset sehari-hari, HashMicro menyediakan fitur-fitur berikut:<\/p>\n<ul>\n<li><strong>Fixed asset register terpusat:<\/strong> Menyimpan data aset lengkap per lokasi, divisi, proyek, dan cabang agar pelacakan aset lebih jelas.<\/li>\n<li><strong>Pengaturan metode depresiasi:<\/strong> Mendukung perhitungan otomatis sesuai kebijakan perusahaan, termasuk penyesuaian masa manfaat dan nilai residu.<\/li>\n<li><strong>Jadwal depresiasi otomatis:<\/strong> Menghasilkan beban penyusutan per periode tanpa input ulang, sehingga pencatatan lebih konsisten.<\/li>\n<li><strong>Auto journal for depreciation:<\/strong> Membuat jurnal penyusutan dan akumulasi penyusutan secara otomatis untuk mengurangi human error.<\/li>\n<li><strong>Asset lifecycle management:<\/strong> Memantau status aset dari akuisisi, pemakaian, perbaikan, hingga pelepasan aset.<\/li>\n<li><strong>Laporan aset &amp; depresiasi real-time:<\/strong> Menyajikan ringkasan nilai buku, akumulasi penyusutan, dan biaya depresiasi per periode untuk audit dan evaluasi.<\/li>\n<\/ul>\n<div style=\"border: 1px solid #ddd; border-radius: 8px; overflow: hidden; margin: 30px 0; box-shadow: 0 4px 12px rgba(0,0,0,0.12);\">\n<div style=\"background-color: #990000; color: #fff; padding: 14px 20px; font-size: 18px; font-weight: bold; letter-spacing: 0.5px;\">Expert&#8217;s Review<\/div>\n<div style=\"background-color: #fff; padding: 25px; font-size: 16px; line-height: 1.7; position: relative;\">\n<div style=\"font-size: 40px; color: #990000; font-weight: bold; line-height: 0; position: absolute; top: 15px; left: 20px;\">\u201c<\/div>\n<p style=\"margin: 0 0 15px 40px; font-style: italic; color: #333;\">Dengan HashMicro, pencatatan depresiasi aset jadi otomatis dan jauh lebih akurat.<br \/>\nLaporan penyusutan yang konsisten memudahkan tim keuangan dalam mengendalikan biaya dan menyiapkan cadangan aset baru.<\/p>\n<p style=\"margin: 0 0 0 40px; font-weight: bold; color: #444;\">\u2014 Jennifer Santoso, Head of Finance and Accounting<span style=\"background-color: initial; color: #222222; font-size: 15px;\">\u00a0<\/span><\/p>\n<\/div>\n<\/div>\n<h2 id=\"kesimpulan\"><strong>Kesimpulan\u00a0<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Bagi suatu perusahaan berskala besar, menghitung nilai depresiasi adalah hal penting. Tak lain, karena nilai tersebut berkaitan erat dengan nilai aset perusahaan. Kesalahan dalam perhitungan metode depresiasi ini bisa membawa masalah perpajakan yang rumit.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Untuk menghitung perkiraan nilai total aset perusahaan dengan nilai depresiasi atau biaya penyusutan, <\/span><span style=\"font-weight: 400;\">pastinya Anda memerlukan sebuah <strong><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\" target=\"_blank\" rel=\"noopener\">Sistem Akuntansi Otomatis<\/a><\/strong> terbaik dari HashMicro untuk mengelola keuangan bisnis Anda secara efektif terutama bagi perusahaan yang sudah berskala besar.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Otomatiskan pengelolaan arus kas, pembuatan laporan keuangan, rekonsiliasi bank, jurnal penyesuaian, pembuatan faktur, dan lain-lainnya dengan <\/span><span style=\"font-weight: 400;\">Accounting Software<\/span><span style=\"font-weight: 400;\"> terbaik HashMicro. <\/span><span style=\"font-weight: 400;\">Jadwalkan <strong><a href=\"https:\/\/www.hashmicro.com\/id\/offer\/download-skema-harga-software-erp\">skema perhitungan harga<\/a><\/strong> dan <strong><a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">demo gratisnya<\/a><\/strong> sekarang!<\/span><\/p>\n<a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive-m.webp\" alt=\"Accounting_Definisi\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<h2><strong>Pertanyaan Seputar Depresiasi<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Apa itu biaya depresiasi dan contohnya?<\/strong><\/summary>\n<p>Biaya depresiasi adalah pengalokasian nilai aset tetap sepanjang masa manfaatnya. Misalnya, mesin seharga Rp100 juta dengan masa manfaat 10 tahun akan terdepresiasi Rp10 juta per tahun, menyebar biaya aset secara merata.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Kenapa depresiasi disebut biaya?<\/strong><\/summary>\n<p>Depresiasi disebut biaya karena menggambarkan penggunaan dan keausan aset tetap, yang diakui dalam laporan keuangan untuk menunjukkan penurunan nilai aset seiring waktu.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Bagaimana menentukan depresiasi?<\/strong><\/summary>\n<p>Menentukan depresiasi biasanya melibatkan memilih metode, seperti garis lurus, saldo menurun, atau jam kerja, dan menerapkannya berdasarkan harga perolehan, masa manfaat, dan nilai sisa aset.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Apa itu biaya depresiasi dan contohnya?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Biaya depresiasi adalah pengalokasian nilai aset tetap sepanjang masa manfaatnya. 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Perhitungan yang salah bisa merugikan perusahaan, baik dalam pengelolaan aset maupun kewajiban pajak. Misalnya, nilai aset yang tercatat bisa lebih tinggi dari sebenarnya, sehingga mengganggu perencanaan anggaran dan pengambilan keputusan investasi. Kesalahan ini juga berpotensi membuat kewajiban pajak tidak sesuai [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":160315,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-10763","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":{"post_reviewer":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v25.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cara Menghitung Depresiasi Aset Tetap dan Contoh Perhitungan<\/title>\n<meta name=\"description\" content=\"Depresiasi adalah metode penyusutan dalam akuntansi yang dapat memengaruhi nilai suatu aset perusahaan. 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