{"id":12068,"date":"2024-10-14T14:11:04","date_gmt":"2024-10-14T07:11:04","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=12068"},"modified":"2026-01-22T16:23:34","modified_gmt":"2026-01-22T09:23:34","slug":"neraca-saldo-dalam-akuntansi","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/neraca-saldo-dalam-akuntansi\/","title":{"rendered":"Mengenal Neraca Saldo Akuntansi, Fungsi &#038; Contoh Lengkapnya"},"content":{"rendered":"<p>Pernahkah Anda bertanya-tanya bagaimana satu angka yang salah bisa membuat seluruh laporan keuangan berantakan? Neraca saldo hadir sebagai penjaga pertama agar kesalahan itu tidak menghantam bisnis Anda.<\/p>\n<p>Tanpa trial balance, risiko salah catat debit atau kredit bisa menghancurkan kredibilitas laporan keuangan. Kesalahan kecil justru dapat berujung pada keputusan fatal yang merugikan perusahaan.<\/p>\n<p>Apakah Anda siap menanggung risiko kehilangan kontrol atas keuangan bisnis? Saatnya pahami neraca saldo lebih dalam sebelum terlambat.<\/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=\"#definisi\"><span style=\"font-weight: 400;\">Neraca saldo adalah<\/span><\/a> <span style=\"font-weight: 400;\">kertas kerja yang berisi nama rekening serta saldo akun buku besar.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Salah satu <a href=\"#manfaat\">manfaat trial balance<\/a> adalah memudahkan penilaian kredibilitas perusahaan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#jenis\">Jenis<\/a> neraca saldo mencakup <i style=\"font-family: inherit; font-size: inherit;\">unadjusted trial balance<\/i><span style=\"font-family: inherit; font-size: inherit;\">, <\/span><i style=\"font-family: inherit; font-size: inherit;\">adjusted trial balance<\/i><span style=\"font-family: inherit; font-size: inherit;\">, <\/span>dan <i style=\"font-family: inherit; font-size: inherit;\">post closing trial balance.<\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Software akuntansi HashMicro<\/strong> merupakan solusi akuntansi terbaik dengan fitur berbasis BI dan AI. <\/span><\/li>\n<\/ul>\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\"><b>Apa itu Neraca Saldo?<span id=\"pengertian\"><\/span><\/b><\/h2>\n<p><strong>Neraca saldo atau trial balance<\/strong> adalah laporan akuntansi yang menampilkan seluruh saldo akun buku besar pada akhir periode tertentu. Laporan ini memverifikasi apakah jumlah total debit dan kredit sudah seimbang dan tanpa kesalahan pencatatan.<\/p>\n<p>Selanjutnya, neraca saldo umum tersaji dalam bentuk tabel daftar akun dan saldo debit-kreditnya secara berurutan. Format ini membuat setiap akun mudah untuk Anda telusuri, mulai dari kas, piutang, persediaan, hingga utang.<\/p>\n<h2 id=\"fungsi\"><b>Fungsi <em>Trial Balance<\/em> Teresensial bagi Bisnis<\/b><\/h2>\n<p><i><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/fungsi-trial-balance.webp\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-170904\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/fungsi-trial-balance.webp\" alt=\"fungsi trial balance\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/fungsi-trial-balance.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/fungsi-trial-balance-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/fungsi-trial-balance-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/fungsi-trial-balance-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/fungsi-trial-balance-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/fungsi-trial-balance-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/fungsi-trial-balance-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/fungsi-trial-balance-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a>Trial balance<\/span><\/i><span style=\"font-weight: 400;\"> memiliki beberapa fungsi penting, seperti:<\/span><\/p>\n<h3><strong>1. Memeriksa keseimbangan debit dan kredit<\/strong><\/h3>\n<p>Neraca saldo menampilkan seluruh saldo akun agar Anda dapat langsung melihat apakah jumlah debit dan kredit sudah benar-benar seimbang. Sehingga mencapai <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/balance-akuntansi\/\">balance dalam akuntansi untuk memudahkan manajemen keuangan<\/a> bisnis.<\/p>\n<h3><strong>2. Menjadi dasar penyusunan laporan keuangan<\/strong><\/h3>\n<p>Laporan ini menyajikan data yang rapi sehingga akuntan dapat menyusunnya kembali menjadi laporan laba rugi, neraca, maupun arus kas. Dengan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/memahami-neraca-lajur-dalam-akuntansi\/\">memahami neraca lajur dalam akuntansi<\/a>, proses penyusunan laporan keuangan menjadi lebih mudah karena data sudah terstruktur dan siap dianalisis secara menyeluruh.<\/p>\n<h3><strong>3. Mempermudah deteksi kesalahan pencatatan<\/strong><\/h3>\n<p>Dengan adanya trial balance, Anda bisa segera menemukan ketidaksesuaian pencatatan yang muncul sebelum melanjutkan ke tahap berikutnya.<\/p>\n<h3><strong>4. Memberikan ringkasan kondisi keuangan<\/strong><\/h3>\n<p>Neraca saldo merangkum semua akun dalam satu tampilan sehingga memudahkan pembaca memahami posisi keuangan perusahaan secara cepat.<\/p>\n<h2 id=\"manfaat\"><b>Manfaat dari <\/b><em><b>Trial Balance<\/b><\/em><\/h2>\n<p><span style=\"font-weight: 400;\">Sebagai salah satu tahapan dalam proses akuntansi, <em>trial balance<\/em> mempunyai beberapa manfaat bagi penggunanya, meliputi:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Neraca saldo membantu meningkatkan efisiensi kerja akuntan karena data keuangan sudah tersaji secara ringkas.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Laporan ini mempercepat proses audit internal dengan memberikan gambaran awal kondisi keuangan.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Neraca saldo memperkuat transparansi bisnis karena semua saldo akun ditampilkan terbuka.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Dokumen ini mendukung pengambilan keputusan manajerial dengan menyajikan data yang lebih terstruktur.<\/li>\n<\/ol>\n<p>Guna merasakan manfaat optimal dari laporan keuangan ini, proses akuntansi perusahaan dapat Anda iringi dengan implementasi <strong>sistem akuntansi terbaik<\/strong>.<\/p>\n<p>Berapa harganya dan bagaimanakah cara mendapatkannya? Klik\u00a0<em>banner<\/em> berikut untuk mengetahui jawabannya.<\/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<h2 id=\"langkah\"><b>Langkah Membuat <em>Trial Balance<\/em><\/b><\/h2>\n<p>Terdapat beberapa langkah dalam membuat neraca saldo yang profesional. Berikut adalah penjelasan lengkapnya:<\/p>\n<ul>\n<li>Kumpulkan seluruh saldo akun dari buku besar pada akhir periode.<\/li>\n<li>Susun daftar akun secara sistematis mulai dari aset hingga beban.<\/li>\n<li>Masukkan saldo ke kolom debit atau kredit sesuai posisinya.<\/li>\n<li>Jumlahkan kedua kolom untuk memastikan keseimbangan.<\/li>\n<li>Periksa kembali pencatatan jika terjadi selisih antara debit dan kredit.<\/li>\n<\/ul>\n<p><strong>Baca juga: <\/strong><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/strategi-mengoptimalkan-manajemen-rantai-pasokan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">5 Strategi Mengoptimalkan Manajemen Rantai Pasokan (Supply Chain)<\/span><\/a><\/p>\n<h2 id=\"jenis\"><b>Jenis-jenis Neraca Saldo<\/b><\/h2>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/jenis-jenis-neraca-saldo.webp\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-170906\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/jenis-jenis-neraca-saldo.webp\" alt=\"jenis-jenis neraca saldo\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/jenis-jenis-neraca-saldo.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/jenis-jenis-neraca-saldo-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/jenis-jenis-neraca-saldo-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/jenis-jenis-neraca-saldo-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/jenis-jenis-neraca-saldo-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/jenis-jenis-neraca-saldo-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/jenis-jenis-neraca-saldo-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/jenis-jenis-neraca-saldo-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a>Terdapat beberapa jenis dari <em>trial balance<\/em>. Berikut merupakan penjelasan dari masing-masing jenisnya:<\/span><\/p>\n<h3 id=\"unadjusted\"><strong>1. Neraca saldo yang belum disesuaikan (<i>unadjusted trial balance<\/i>)<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Jenis ini merupakan daftar saldo yang disusun setelah seluruh transaksi telah di <\/span><i><span style=\"font-weight: 400;\">posting<\/span><\/i><span style=\"font-weight: 400;\"> ke buku besar. Saldo akun yang ada pada buku besar nantinya akan dipindahkan ke daftar saldo.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Melalui jenis neraca saldo ini akan dapat menentukan apakah ada kesalahan ketika melakukan <\/span><i><span style=\"font-weight: 400;\">posting<\/span><\/i><span style=\"font-weight: 400;\"> debit dan kredit ke dalam buku besar.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Jenis ini dapat Anda buat dengan melakukan <\/span><i><span style=\"font-weight: 400;\">posting<\/span><\/i><span style=\"font-weight: 400;\"> transaksi pada buku besar. Ketika semua transaksi berhasil diunggah <\/span><span style=\"font-weight: 400;\">pada buku besar, langkah selanjutnya adalah mempersiapkan daftar saldo yang belum mengalami penyesuaian (<em>unadjusted trial balance<\/em>).<\/span><\/p>\n<p><strong>Baca Juga<\/strong>: <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/sistem-akuntansi\/\">Sistem Akuntansi: Pengertian, Manfaat, dan Penerapannya dalam Bisnis<\/a><\/p>\n<h3 id=\"adjusted\"><strong>2. Neraca saldo setelah penyesuaian (<i>adjusted trial balance<\/i>)<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Jenis ini adalah daftar saldo yang penyusunannnya terjadi setelah proses penyesuaian pada akun-akun tertentu selesai.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Penyesuaian terjadi karena beberapa akun sebelum penyusunan laporan keuangan memerlukan penyesuaian terlebih dahulu. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Contoh dari akun-akun tersebut adalah saldo akun untuk beban yang dibayar di muka dan pendapatan diterima di muka.<\/span><\/p>\n<p>Anda dapat membuatnya dengan memindahkan saldo akun ke jurnal penyesuaian sebagai langkah pertama. Setelah itu, Anda langsung menyusun adjusted trial balance.<\/p>\n<h3 id=\"closing\"><strong>3. Neraca saldo penutup (<i>post closing trial balance<\/i>)<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Jenis ini adalah daftar saldo yang bertujuan untuk memastikan bahwa suatu buku besar telah memiliki saldo untuk awal periode berikutnya.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Prosedur ini merupakan langkah terakhir pada kurun satu periode akuntansi pasca masuknya ayat jurnal penutup.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dalam melaporkan jumlah satu periode, saldo akun pada awal periode harus nol. Untuk itu, gunakan ayat jurnal penutup agar dapat memindahkan saldo akun beban serta pendapatan.<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%; text-align: left;\" border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<tbody>\n<tr style=\"background-color: #990000; color: white;\">\n<th style=\"width: 25%; text-align: center;\">Jenis<\/th>\n<th style=\"width: 75%; text-align: center;\">Deskripsi<\/th>\n<\/tr>\n<tr>\n<td><strong>Neraca saldo belum disesuaikan<br \/>\n<\/strong><\/td>\n<td>Trial balance adalah daftar saldo yang dibuat setelah semua transaksi dicatat di buku besar.<\/td>\n<\/tr>\n<tr>\n<td><strong>Neraca saldo setelah penyesuaian<br \/>\n<\/strong><\/td>\n<td>Adjusted trial balance dapat tim buat setelah mencatat penyesuaian akun tertentu, seperti beban atau pendapatan di muka.<\/td>\n<\/tr>\n<tr>\n<td><strong>Neraca saldo penutup<br \/>\n<\/strong><\/td>\n<td>Daftar saldo yang memastikan buku besar memiliki saldo awal untuk periode berikutnya.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"contoh\"><b>Contoh Trial Balance<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Agar Anda dapat lebih memahami <em>trial balance<\/em>, simak contohnya berikut ini:<\/span><\/p>\n<p style=\"text-align: center;\"><strong>Neraca Saldo\u00a0<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>PT. Bintang<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>31 Desember 2025<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><strong>Uraian<\/strong><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><strong>Debit (Rp)<\/strong><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><strong>Kredit (Rp)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Kas<\/td>\n<td style=\"text-align: right;\">543.000,00<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Modal, Pemilik<\/td>\n<td><\/td>\n<td style=\"text-align: right;\">150.000,00<\/td>\n<\/tr>\n<tr>\n<td>Utang Bank Nasional<\/td>\n<td><\/td>\n<td style=\"text-align: right;\">100.000,00<\/td>\n<\/tr>\n<tr>\n<td>Utang Usaha<\/td>\n<td><\/td>\n<td style=\"text-align: right;\">100.000,00<\/td>\n<\/tr>\n<tr>\n<td>Bahan Habis Pakai<\/td>\n<td style=\"text-align: right;\">120.000,00<\/td>\n<td style=\"text-align: right;\"><\/td>\n<\/tr>\n<tr>\n<td>Prive, Pemilik<\/td>\n<td style=\"text-align: right;\">100.000,00<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Pendapatan Jasa Konsultasi<\/td>\n<td style=\"text-align: right;\"><\/td>\n<td style=\"text-align: right;\">600.000,00<\/td>\n<\/tr>\n<tr>\n<td>Beban Sewa<\/td>\n<td style=\"text-align: right;\">130.000,00<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Beban Gaji<\/td>\n<td style=\"text-align: right;\">30.000,00<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Beban Bahan Habis Pakai<\/td>\n<td style=\"text-align: right;\">30.000,00<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Beban Bunga<\/td>\n<td style=\"text-align: right;\">6.000,00<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>Jumlah<\/strong><\/td>\n<td style=\"text-align: right;\"><strong>950.000,00<\/strong><\/td>\n<td style=\"text-align: right;\"><strong>950.000,00<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><strong>Tujuan Pembuatan Laporan Arus Kas Dalam Neraca Saldo<\/strong><\/h2>\n<p>Dalam neraca saldo, <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-arus-kas\/\">metode laporan arus kas<\/a> sangat penting untuk memberikan pemahaman yang jelas untuk menilai kesehatan keuangan perusahaan.<\/p>\n<p>Berikut adalah beberapa tujuan pembuatan laporan arus kas dalam konteks neraca saldo:<\/p>\n<ol>\n<li>Menggambarkan posisi kas perusahaan dan bagaimana arus kas mempengaruhi neraca saldo secara keseluruhan.<\/li>\n<li>Membantu perusahaan memahami dari mana kas berasal dan untuk apa kas digunakan, sesuai dengan akun dalam neraca.<\/li>\n<li>Memastikan bahwa semua transaksi kas dicatat dengan tepat, mendukung keseimbangan dalam neraca saldo.<\/li>\n<li>Memberikan dasar yang kuat untuk perencanaan anggaran dan proyeksi arus kas di masa depan.<\/li>\n<li>Memungkinkan analisis yang lebih mendalam mengenai pengaruh arus kas terhadap profitabilitas dan likuiditas perusahaan.<\/li>\n<li>Menyediakan informasi yang jelas dan akurat kepada pemangku kepentingan tentang bagaimana kas dikelola dan berkontribusi pada nilai perusahaan.<\/li>\n<\/ol>\n<h2><strong>Permudah Proses Laporan Keuangan Anda dengan Software Akuntansi HashMicro<\/strong><\/h2>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/software-akuntansi-hashmicro.webp\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-170903\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/software-akuntansi-hashmicro.webp\" alt=\"software akuntansi hashmicro\" width=\"1775\" height=\"1200\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/software-akuntansi-hashmicro.webp 1775w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/software-akuntansi-hashmicro-300x203.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/software-akuntansi-hashmicro-1024x692.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/software-akuntansi-hashmicro-768x519.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/software-akuntansi-hashmicro-1536x1038.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/software-akuntansi-hashmicro-621x420.webp 621w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/software-akuntansi-hashmicro-150x101.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/software-akuntansi-hashmicro-696x471.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/software-akuntansi-hashmicro-1068x722.webp 1068w\" sizes=\"auto, (max-width: 1775px) 100vw, 1775px\" \/><\/a>Berdiri sejak 2015, <strong>HashMicro<\/strong> menghadirkan solusi akuntansi modern yang kini dipercaya lebih dari 2000 perusahaan di Asia Tenggara, termasuk Bank of China, Bank Mega, dan Pertamina.<\/p>\n<p>Inovasi terus berjalan untuk mendukung bisnis menjaga ketepatan data, termasuk dalam penyusunan neraca saldo agar laporan keuangan selalu akurat.<\/p>\n<p>Untuk kebutuhan akuntansi, HashMicro menyediakan software dengan tampilan UI\/UX ramah pengguna sehingga mudah dioperasikan bahkan oleh staf yang belum terbiasa dengan teknologi.<\/p>\n<p>Perusahaan ini juga memberi keuntungan tambahan berupa <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\"><strong>demo gratis<\/strong><\/a> dan konsultasi bisnis tanpa biaya, sehingga Anda bisa langsung merasakan manfaatnya.<\/p>\n<p>Beberapa fitur unggulan HashMicro yang mendukung pencatatan hingga trial balance adalah:<\/p>\n<ul>\n<li><strong>Financial dashboard:<\/strong> Menampilkan seluruh akun seperti kas, piutang, utang, pendapatan, dan beban secara terintegrasi.<\/li>\n<li><strong>Cash flow reports:<\/strong> Memantau arus kas masuk dan keluar agar penyusunan laporan tetap konsisten.<\/li>\n<li><strong>Budget management:<\/strong> Mengelola anggaran dan approval matrix sesuai kebutuhan perusahaan.<\/li>\n<li><strong>Bank integration:<\/strong> Melakukan rekonsiliasi otomatis antara catatan bank dengan pembukuan internal.<\/li>\n<li><strong>Automated currency update:<\/strong> Menyajikan update kurs valuta asing secara real-time untuk memastikan nilai transaksi lebih akurat.<\/li>\n<\/ul>\n<h2 id=\"kesimpulan\"><b>Kesimpulan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Neraca saldo atau <\/span><i><span style=\"font-weight: 400;\">trial balance<\/span><\/i><span style=\"font-weight: 400;\"> merupakan aspek penting dalam penyusunan laporan keuangan. Melalui ini<\/span><span style=\"font-weight: 400;\">, perusahaan dapat mengunggah data akuntansi dengan mudah.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Seiring dengan perkembangan teknologi, HashMicro hadir sebagai penyedia accounting software terdepan di Indonesia.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sistem Akuntansi ini hadir dengan fitur-fitur terbaik dan terintegrasi oleh beragam modul bisnis. Tertarik mengetahui lebih lanjut? Klik\u00a0<em>banner<\/em> berikut untuk mendapatkan akses\u00a0<a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\"><strong>demo gratis<\/strong><\/a> sistemnya.<\/span><\/p>\n\n<h2><strong>Pertanyaan Seputar Trial Balance<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Apa itu neraca saldo?<\/strong><\/summary>\n<p>Neraca saldo atau trial balance adalah kertas kerja yang berupa daftar saldo berisi nama rekening serta saldo akun pada buku besar.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Berapa biaya implementasi software akuntansi HashMicro?<\/strong><\/summary>\n<p>Hubungi <a href=\"https:\/\/www.hashmicro.com\/id\/offer\/download-skema-harga-software-erp\">customer service<\/a> kami untuk mengkonsultasikan kebutuhan software bisnis Anda.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa saja fungsi neraca saldo?<\/strong><\/summary>\n<p>Memeriksa kesalahan yang dapat terjadi saat posting transaksi keuangan, membantu proses penyiapan penyusunan laporan keuangan, pengawasan pada akun yang perusahaan gunakan, dan pencatat data-data transaksi keuangan bisnis sesuai dengan akun.<\/p>\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 neraca saldo?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Neraca saldo atau trial balance adalah kertas kerja yang berupa daftar saldo berisi nama rekening serta saldo akun pada buku besar.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Berapa biaya implementasi software akuntansi HashMicro?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Hubungi customer service kami untuk mengkonsultasikan kebutuhan software bisnis Anda.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Apa saja fungsi neraca saldo?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Memeriksa kesalahan yang dapat terjadi saat posting transaksi keuangan, membantu proses penyiapan penyusunan laporan keuangan, pengawasan pada akun yang perusahaan gunakan, dan pencatat data-data transaksi keuangan bisnis sesuai dengan akun.\"\n    }\n  }]\n}\n<\/script><\/p>\n<\/details>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Pernahkah Anda bertanya-tanya bagaimana satu angka yang salah bisa membuat seluruh laporan keuangan berantakan? Neraca saldo hadir sebagai penjaga pertama agar kesalahan itu tidak menghantam bisnis Anda. Tanpa trial balance, risiko salah catat debit atau kredit bisa menghancurkan kredibilitas laporan keuangan. Kesalahan kecil justru dapat berujung pada keputusan fatal yang merugikan perusahaan. Apakah Anda siap [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":170907,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1105],"tags":[],"class_list":{"0":"post-12068","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-finance"},"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>Mengenal Neraca Saldo Akuntansi, Fungsi &amp; Contoh Lengkapnya<\/title>\n<meta name=\"description\" content=\"Neraca saldo adalah kertas kerja yang berupa daftar saldo. suatu alat untuk memastikan total debit dan total kredit dalam buku besar seimbang.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hashmicro.com\/id\/blog\/neraca-saldo-dalam-akuntansi\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mengenal Neraca Saldo Akuntansi, Fungsi &amp; 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