{"id":11616,"date":"2024-02-21T18:31:07","date_gmt":"2024-02-21T11:31:07","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=11616"},"modified":"2026-01-23T10:18:49","modified_gmt":"2026-01-23T03:18:49","slug":"mengenal-jurnal-pembalik","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/mengenal-jurnal-pembalik\/","title":{"rendered":"Kenali Jurnal Pembalik: Pengertian, Fungsi &#038; Contohnya"},"content":{"rendered":"<p><strong>Anda pasti sudah sadar <\/strong>jika kesalahan satu angka bisa menyeret bisnis ke salah laporan dan denda pajak. Di sinilah jurnal pembalik berperan sebagai sabuk pengaman agar akun pendapatan atau beban mudah terduplikasi saat periode baru berjalan.<\/p>\n<p>Di sisi bersamaan, kebutuhan bisnis modern menuntut proses yang cepat serta akurat. Karena itu, banyak perusahaan mengandalkan aplikasi keuangan untuk menata entri pembalik secara otomatis.<\/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 aria-level=\"1\"><a href=\"#jurnal\">Jurnal pembalik<\/a> adalah catatan yang membalik jurnal penyesuaian di awal periode akuntansi.<\/li>\n<li aria-level=\"1\">Jurnal pembalik yang tersusun <a href=\"#secara\">secara otomatis<\/a> dapat menormalkan saldo sejak awal periode.<\/li>\n<li>Sistem akuntansi mempercepat dan <a href=\"#akuntansi\">menyederhanakan proses akuntansi<\/a>, termasuk pembuatan jurnal pembalik.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<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\"><b>Apa itu Jurnal Pembalik?<\/b><\/h2>\n<p><strong>Jurnal pembalik<\/strong> adalah catatan yang membalik jurnal penyesuaian di awal periode agar pencatatan transaksi berjalan normal dan tidak ganda. Dengannya, Anda dapat menghindari salah saji akun pendapatan, beban, dan kewajiban.<span id=\"jurnal\"> <\/span><\/p>\n<p>Dengan entri pembalik, Anda dapat merasakan manfaat, seperti mempercepat rekonsiliasi, mencegah duplikasi transaksi, dan menjaga akurasi laporan.<\/p>\n<h2 id=\"fungsi\"><b>Fungsi Jurnal Pembalik<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-172910\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/fungsi-jurnal-pembalik.webp\" alt=\"fungsi jurnal pembalik\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/fungsi-jurnal-pembalik.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/fungsi-jurnal-pembalik-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/fungsi-jurnal-pembalik-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/fungsi-jurnal-pembalik-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/fungsi-jurnal-pembalik-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/fungsi-jurnal-pembalik-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/fungsi-jurnal-pembalik-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/fungsi-jurnal-pembalik-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><span id=\"secara\"> <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sebagai jurnal yang penyusunannya terjadi pada awal periode akuntansi, jurnal pembalik memiliki beberapa fungsi, seperti:<\/span><\/p>\n<h3><strong>1. Memudahkan proses pencatatan transaksi<\/strong><\/h3>\n<p>Jurnal pembalik yang tersusun secara otomatis dapat menormalkan saldo sejak awal periode. Sistem lalu mencatat transaksi harian tanpa perlu koreksi manual.<\/p>\n<h3><strong>2. Jurnal penyesuaian menjadi lebih sederhana<\/strong><\/h3>\n<p>Tim membalik saldo akrual dan biaya prabayar sebelum tutup buku. Sehingga, mereka hanya perlu menyusun penyesuaian yang benar-benar perlu.<\/p>\n<h3><strong>3. Terhindar dari kesalahan pada saat membuat jurnal penyesuaian<\/strong><\/h3>\n<p>Catatan pembalik mencegah duplikasi pendapatan dan beban sejak awal. Dampaknya, tim menyusun penyesuaian hanya berdasar pada angka dasar yang sudah bersih.<\/p>\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);\"><div style=\"background-color:#990000; color:#fff; padding:14px 20px; font-size:18px; font-weight:700; letter-spacing:0.5px;\">Expert's Review<\/div><div style=\"background-color:#fff; padding:22px 20px; font-size:16px; line-height:1.7; position:relative;\"><div style=\"font-size:44px; color:#990000; font-weight:800; line-height:0; position:absolute; top:18px; left:18px;\">\u201c<\/div><p style=\"margin:0 0 14px 40px; font-style:italic; color:#333;\">\u201cSaya menilai software akuntansi sangat dibutuhkan di era digital ini karena dapat mengotomatiskan jurnal pembalik proses tutup buku sehingga menjadi lebih cepat, risiko kesalahan menurun, dan laporan pajak siap tepat waktu.\u201d<\/p><p style=\"margin:0 0 0 40px; font-weight:700; color:#444;\">\u2014 Jennifer Santoso, CA, CFA, CPA, Head of Finance and Accounting.<\/p><\/div><\/div>\n<h2 id=\"akun\"><b>Apa Sajakah Akun-akun yang Masuk dalam Jurnal Pembalik?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Dalam jurnal penyesuaian, tidak semua akun dapat menggunakan jurnal pembalik. Beberapa akun yang perlu catatan pembalik adalah:<\/span><\/p>\n<h3><strong>1. Beban yang harus dibayar<\/strong><\/h3>\n<p><span id=\"akuntansi\">Perusahaan mengakui beban yang terjadi tetapi belum mereka bayar sebagai kewajiban akrual. Kemudian, akuntan membaliknya di awal periode agar saat faktur mereka bayar, beban tidak tercatat ganda.<\/span><\/p>\n<h3><strong>2. Beban dibayar di muka<\/strong><\/h3>\n<p>Perusahaan mencatat pembayaran di muka sebagai aset. Akuntan perlu membalik penyesuaian agar ketika manfaat terjadi, beban tercatat normal tanpa duplikasi.<\/p>\n<h3><strong>3. Pendapatan yang akan diterima<\/strong><\/h3>\n<p>Perusahaan mengakui pendapatan yang sudah mereka peroleh tetapi belum mereka tagih sebagai piutang pendapatan. Sehingga, akuntan membaliknya di awal periode supaya saat penagihan atau penerimaan kas, pendapatan tidak dobel.<\/p>\n<h3><strong>4. Pendapatan awal<\/strong><\/h3>\n<p>Perusahaan mencatat kas diterima terlebih dulu sebagai kewajiban. Kemudian, perusahaan membalik porsi penyesuaian di periode baru agar pengakuan pendapatan berikutnya berjalan wajar.<\/p>\n<h3><strong>5. Beban pemakaian atas perlengkapan<\/strong><\/h3>\n<p>Perusahaan menyesuaikan beban berdasarkan pemakaian perlengkapan pada akhir periode. Staf keuangan akan membaliknya agar pembelian dan pemakaian di periode berikut tidak mengakibatkan beban ganda.<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter  wp-image-187036\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/Akun-akun-yang-Masuk-dalam-Jurnal-Pembalik.webp\" alt=\"Akun-akun yang Masuk dalam Jurnal Pembalik\" width=\"647\" height=\"971\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/Akun-akun-yang-Masuk-dalam-Jurnal-Pembalik.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/Akun-akun-yang-Masuk-dalam-Jurnal-Pembalik-200x300.webp 200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/Akun-akun-yang-Masuk-dalam-Jurnal-Pembalik-683x1024.webp 683w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/Akun-akun-yang-Masuk-dalam-Jurnal-Pembalik-768x1152.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/Akun-akun-yang-Masuk-dalam-Jurnal-Pembalik-280x420.webp 280w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/Akun-akun-yang-Masuk-dalam-Jurnal-Pembalik-150x225.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/Akun-akun-yang-Masuk-dalam-Jurnal-Pembalik-300x450.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/Akun-akun-yang-Masuk-dalam-Jurnal-Pembalik-696x1044.webp 696w\" sizes=\"auto, (max-width: 647px) 100vw, 647px\" \/><\/p>\n<h2 id=\"contoh\"><b>Contoh Transaksi Jurnal Pembalik dalam Bisnis<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Untuk memudahkan Anda dalam mengetahui jurnal pembalik, berikut ini kami sajikan beberapa contoh transaksi ini dalam suatu bisnis:<\/span><\/p>\n<h3><strong>1. Beban dibayar di muka<\/strong><\/h3>\n<p>PT. Aman Makmur Sentosa pada 1 Desember 2018 mempunyai beban sewa dan melakukan pembayaran di awal (di muka) sebesar Rp 1.000.000. Adapun pencatatan pada jurnal sebagai berikut:<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-11698\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Beban-dibayar-di-muka.jpg\" alt=\"jurnal pembalik\" width=\"1920\" height=\"1080\" \/><\/p>\n<p style=\"text-align: left;\"><strong><span style=\"color: #111111; font-family: Roboto, sans-serif; font-size: 22px;\">2. Pendapatan di muka<\/span><\/strong><\/p>\n<p>PT Abadi Makmur Sentosa pada 1 Desember 2018 menerima pendapatan sewa sebesar Rp 2.400.000,-. Adapun pencatatan pada jurnal sebagai berikut:<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-11699\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Pendapatan-diterima-di-muka.jpg\" alt=\"jurnal pembalik\" width=\"1920\" height=\"1080\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Pendapatan-diterima-di-muka.jpg 1920w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Pendapatan-diterima-di-muka-300x169.jpg 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Pendapatan-diterima-di-muka-1024x576.jpg 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Pendapatan-diterima-di-muka-768x432.jpg 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Pendapatan-diterima-di-muka-1536x864.jpg 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Pendapatan-diterima-di-muka-150x84.jpg 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Pendapatan-diterima-di-muka-696x392.jpg 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Pendapatan-diterima-di-muka-1068x601.jpg 1068w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<h3><strong>3. Beban yang belum dibayar<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">PT. Abadi Makmur Sentosa pada 1 Desember 2018 membayar gaji bulanan dari para pegawainya. Adapun pencatatan pada jurnal sebagai berikut:<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-11700\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Beban-yang-belum-dibayar.jpg\" alt=\"jurnal pembalik\" width=\"1920\" height=\"1080\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Beban-yang-belum-dibayar.jpg 1920w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Beban-yang-belum-dibayar-300x169.jpg 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Beban-yang-belum-dibayar-1024x576.jpg 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Beban-yang-belum-dibayar-768x432.jpg 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Beban-yang-belum-dibayar-1536x864.jpg 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Beban-yang-belum-dibayar-150x84.jpg 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Beban-yang-belum-dibayar-696x392.jpg 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Beban-yang-belum-dibayar-1068x601.jpg 1068w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<h3><strong>4. Pendapatan yang belum diterima<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">PT. Abadi Makmur Sentosa pada 1 Desember 2018 menerima pendapatan bunga sebesar Rp 300.000. Adapun pencatatan pada jurnal sebagai berikut:<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-11702\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Pendapatan-yang-belum-diterima.jpg\" alt=\"jurnal pembalik\" width=\"1920\" height=\"1080\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Pendapatan-yang-belum-diterima.jpg 1920w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Pendapatan-yang-belum-diterima-300x169.jpg 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Pendapatan-yang-belum-diterima-1024x576.jpg 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Pendapatan-yang-belum-diterima-768x432.jpg 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Pendapatan-yang-belum-diterima-1536x864.jpg 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Pendapatan-yang-belum-diterima-150x84.jpg 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Pendapatan-yang-belum-diterima-696x392.jpg 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/Pendapatan-yang-belum-diterima-1068x601.jpg 1068w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<p><strong>Baca juga: <\/strong><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/siklus-akuntansi-perusahaan-dagang-2\/\" target=\"_blank\" rel=\"noopener\">Mengenal Siklus Akuntansi Perusahaan Dagang yang Sederhana<\/a><\/p>\n<h2 id=\"kesimpulan\"><b>Kesimpulan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Jurnal pembalik memiliki fungsi untuk membalik jurnal penyesuaian yang akan membentuk <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/neraca-saldo-dalam-akuntansi\/\">akun neraca saldo<\/a>. Waktu penyusunan jurnal ini adalah ketika awal periode akuntansi.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Seiring dengan kebutuhan bisnis modern, hadirnya laporan ini secara cepat dan tepat menjadi hal wajib. Untuk itu, gunakan <\/span><strong>sistem akuntansi yang tepat <\/strong><span style=\"font-weight: 400;\">untuk proses <\/span><span style=\"font-weight: 400;\">rekonsiliasi bank dan pembuatan jurnal yang lebih mudah dan cepat.<\/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 Jurnal Pembalik<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Apa perbedaan jurnal pembalik dan jurnal penutup?<\/strong><\/summary>\n<p>Jurnal pembalik membalik jurnal penyesuaian di awal periode agar pencatatan transaksi berikutnya tidak ganda. Jurnal penutup menutup akun nominal di akhir periode dan memindahkan saldonya ke laba ditahan agar saldo mulai dari nol.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa manfaat membuat entri pembalik setiap awal periode?<\/strong><\/summary>\n<p>Entri pembalik mencegah pengakuan ganda pada akun akrual dan prabayar saat transaksi riil terjadi. Langkah ini menyederhanakan pencatatan harian, mempercepat rekonsiliasi, dan menurunkan risiko salah saji.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa perbedaan antara entri pembalikan dan entri non pembalikan?<\/strong><\/summary>\n<p>Entri pembalikan bersifat opsional dan secara sengaja meniadakan efek jurnal penyesuaian periode lalu. Entri non pembalikan mencatat transaksi atau penyesuaian biasa dan tidak akan dibalik pada periode berikutnya.<\/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 perbedaan jurnal pembalik dan jurnal penutup?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Jurnal pembalik membalik jurnal penyesuaian di awal periode agar pencatatan transaksi berikutnya tidak ganda. Jurnal penutup menutup akun nominal di akhir periode dan memindahkan saldonya ke laba ditahan agar saldo mulai dari nol.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Apa manfaat membuat entri pembalik setiap awal periode?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Entri pembalik mencegah pengakuan ganda pada akun akrual dan prabayar saat transaksi riil terjadi. 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Karena itu, banyak perusahaan mengandalkan aplikasi keuangan [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":135570,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-11616","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 v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Jurnal Pembalik: Pengertian, Fungsi, dan Contoh Transaksi<\/title>\n<meta name=\"description\" content=\"Jurnal pembalik adalah jurnal untuk memudahkan pembuatan akun neraca dengan membalikkan jurnal penyesuaian. 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