{"id":12716,"date":"2024-04-03T12:41:07","date_gmt":"2024-04-03T05:41:07","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=12716"},"modified":"2025-12-22T10:55:06","modified_gmt":"2025-12-22T03:55:06","slug":"jurnal-penutup","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penutup\/","title":{"rendered":"Cara Membuat Jurnal Penutup Secara Lengkap serta Contohnya"},"content":{"rendered":"<p>Dalam menyusun laporan keuangan perusahaan, salah satu unsur yang pasti ada adalah jurnal penutup atau <em>closing entry<\/em>. Jurnal ini dibuat pada akhir periode akuntansi. Bagian dari laporan keuangan tahunan ini berguna untuk menutup akun nominal untuk membuat neraca pada akhir periode.<\/p>\n<p>Jurnal ini merupakan jurnal entri khusus laporan laba ditahan untuk memastikan saldo yang tertulis pada laporan laba ditahan dan neraca sesuai saldo akhir saldo laba dalam buku besar perusahaan.<\/p>\n<p>Untuk mempermudah pembuatan jurnal penutup, penggunaan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><b>software akuntansi HashMicro<\/b><\/a> dapat membantu perusahaan dalam mengoptimalkan laporan keuangan. Software akuntansi HashMicro dapat menyusun laporan penutup secara otomatis dan akurat.<\/p>\n<p>Untuk mengetahui lebih lanjut mengenai laporan penutup beserta penggunaan software akuntansi, Anda dapat menyimak artikel berikut.<\/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><a href=\"#pengertian\">Jurnal penutup<\/a> adalah proses akuntansi yang dilakukan pada akhir periode pelaporan untuk menutup semua akun sementara dan mentransfer saldo akun-akun tersebut ke akun laba rugi atau neraca.<\/li>\n<li><a href=\"#tujuan\">Tujuan dari pembuatan jurnal penutup<\/a> adalah mempersiapkan buku besar untuk periode pelaporan berikutnya.<\/li>\n<li><a href=\"#akun\">Terdapat 4 komponen penting dalam jurnal penutup<\/a>, yaitu akun pendapatan, akun beban, ikhtisar laba\/rugi, akun prive.<\/li>\n<li>HashMicro menyediakan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">sistem akuntansi<\/a> yang dapat membantu otomatisasi proses perhitungan keuangan perusahaan, mulai dari pengelolaan arus kas hingga pembuatan laporan keuangan.<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><style>\r\n.button-cta-custom {\r\n    background-color: #8a0e19;\r\n    color: #fff !important;\r\n    -webkit-transition: all .3s ease;\r\n    transition: all .3s ease;\r\n    padding: 8px 24px;\r\n    display: inline-block;\r\n    border-radius: 8px;\r\n    font-size: 16px;\r\n    font-weight: bold;\r\n}\r\n.button-cta-custom:hover{\r\n\tbackground-color:#991b26\t\t\r\n}\r\n<\/style>\r\n<a class=\"button-cta-custom\" href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/?medium=cta-button\" target=\"_blank\">Klik untuk Demo Gratis!<\/a>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/?medium=demo-gratis-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/02\/01.-Banner-Demo-Gratis-Web.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/02\/01.-Banner-Demo-Gratis-Web.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/02\/01.-Banner-Demo-Gratis-Mobile.webp\" alt=\"DemoGratis\" 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>\r\n\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><span id=\"pengertian\"><\/span><strong>Apa itu Jurnal Penutup?<\/strong><\/h2>\n<p>Jurnal penutup adalah proses akuntansi yang dilakukan pada akhir periode pelaporan (biasanya akhir tahun atau akhir bulan) untuk menutup semua akun sementara dan mentransfer saldo akun-akun tersebut ke akun laba rugi atau neraca.<\/p>\n<p>Tujuan dari jurnal penutup adalah untuk mempersiapkan buku besar untuk periode pelaporan berikutnya dengan memulai saldo awal akun-akun pendapatan, biaya, dan dividen dari nol. Hal tersebut tentunya menjadi satu alasan mengapa banyak perusahaan membuat jurnal penutup, termasuk perusahaan jasa.<\/p>\n<p>Hal ini membantu memisahkan transaksi antara periode laporan berjalan dan periode berikutnya, termasuk penutupan akun pendapatan, biaya, akun sementara, dan dividen. Dengan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekomendasi-software-akuntansi-di-indonesia\/\">software akuntansi<\/a>, proses jurnal penutup dapat dilakukan lebih cepat dan akurat sehingga meminimalkan risiko kesalahan manual.<\/p>\n<style>\r\n    * {\r\n        margin: 0;\r\n        padding: 0;\r\n        box-sizing: border-box;\r\n\/*         font-family: 'Roboto', sans-serif; *\/\r\n    }\r\n\t\r\n\t.hashy-content a {\r\n\t\t\tcolor: #b0e0e6  !important;\r\n\t\t\ttext-decoration: underline !important;\r\n\t}\r\n\t.hashy-content a:hover {\r\n\t\t\ttext-decoration: underline !important;\r\n\t}\r\n\t\r\n\t.hashy-content .hashy-cta {\r\n\t\ttext-decoration: none !important;\r\n\t}\r\n\t\r\n\t.hashy-content .hashy-cta:hover {\r\n\t\t\ttext-decoration: none !important;\r\n\t}\r\n\r\n    .hashylogo {\r\n        width: 280px !important;\r\n        height: 70px !important;\r\n    }\r\n\r\n    .hashyrobot {\r\n        position: absolute;\r\n        top: -30%;\r\n        left: 80%;\r\n\t\tz-index: 10;\r\n    }\r\n\r\n    .hashy {\r\n\t\tmargin: 80px 0px 30px 0px;\r\n        display: flex;\r\n        gap: 16px;\r\n        flex-direction: column;\r\n\t\tposition: relative;\r\n    }\r\n\r\n    .hashy-fact {\r\n        width: 200px;\r\n        height: 55px;\r\n        justify-content: center;\r\n        color: #FFF !important;\r\n        text-align: center;\r\n        font-family: Roboto;\r\n        font-size: 20px;\r\n        font-style: normal;\r\n        font-weight: 700;\r\n        line-height: normal;\r\n        display: flex;\r\n        padding: 12px 30px;\r\n        align-items: center;\r\n        gap: 8px;\r\n        border-radius: 48px;\r\n        background: linear-gradient(238deg, #7B00FF 2.44%, #FBB8FF 154.72%), #F3E3FF;\r\n        box-shadow: 0px 0px 12px 0px rgba(125, 2, 255, 0.30);\r\n    }\r\n\t\r\n\t.hashy-fact p {\r\n\t\tcolor: #FFF !important;align-content\r\n\t}\r\n\r\n    .hashy-fact-star {\r\n        position: absolute;\r\n        top: -2%;\r\n        left: 200px;\r\n        width: 50px;\r\n        height: 38px;\r\n    }\r\n\r\n    .hashy-content {\r\n        width: 100%;\r\n        height: auto;\r\n        justify-content: center;\r\n        border-radius: 12px;\r\n        padding: 24px;\r\n        display: flex;\r\n        flex-direction: column;\r\n        gap: 16px;\r\n        color: #fff !important;\r\n        background: linear-gradient(238deg, #7B00FF 2.44%, #FBB8FF 154.72%), #F3E3FF;\r\n        box-shadow: 0px 0px 12px 0px #7D02FF4D;\r\n        border: 1px solid #7D02FF;\r\n        position: relative;\r\n    }\r\n\r\n    .hashy-content h3 {\r\n        color: #FFF !important;\r\n        font-size: 22px;\r\n        font-style: normal;\r\n        font-weight: 800;\r\n        line-height: normal;\r\n        margin: 0px !important;\r\n    }\r\n    \r\n    .hashy-content p {\r\n        margin-bottom: 0px !important;\r\n\t\tcolor: #FFF !important;\r\n    }\r\n    \r\n    .hashy p {\r\n        margin-bottom: 0px !important;\r\n    }\r\n\r\n     .hashy-cta {\r\n        cursor: pointer;\r\n        justify-content: center;\r\n        align-items: center;\r\n        width: fit-content;\r\n        height: 45px;\r\n        border: 1px solid #7D02FF;\r\n        background: #F8EEFF;\r\n        box-shadow: 0px 4px 4px 0px #00000040, \r\n                   0px 0px 15.5px 0px #FFFFFF66;\r\n        padding: 12px 24px;\r\n        gap: 8px;\r\n        border-radius: 8px;\r\n        position: relative;\r\n        overflow: hidden;\r\n        transition: all 0.3s ease;\r\n        text-decoration: none;\r\n    }\r\n\r\n    .hashy-cta p {\r\n        color: #8627DE !important;\r\n        text-align: center;\r\n        font-weight: 800;\r\n        font-size: 16px;\r\n        line-height: 100%;\r\n    }\r\n\r\n    .hashy-cta img {\r\n        width: 25px;\r\n        height: 20px;\r\n        margin-bottom: 0px !important;\r\n    }\r\n\r\n    .hashy-cta::before {\r\n        content: '';\r\n        position: absolute;\r\n        top: 0;\r\n        left: -100%;\r\n        width: 60%;\r\n        height: 100%;\r\n        background: linear-gradient(\r\n            90deg,\r\n            transparent,\r\n            rgba(98, 0, 234, 0.4),\r\n            rgba(98, 0, 234, 0.6),\r\n            transparent\r\n        );\r\n        transform: skewX(-15deg);\r\n        animation: visible-shimmer 2.5s infinite;\r\n    }\r\n\r\n    @keyframes visible-shimmer {\r\n        100% {\r\n            left: 150%;\r\n        }\r\n    }\r\n\r\n    .hashy-cta:hover {\r\n        transform: translateY(-2px);\r\n        box-shadow: 0 6px 20px rgba(125, 2, 255, 0.4);\r\n    }\r\n\r\n    .hashy-cta:active {\r\n        transform: translateY(0);\r\n    }\r\n\r\n    @media screen and (max-width: 550px) {\r\n\t\t.hashy{\r\n\t\t\tmargin: 50px 0px 30px 0px;\r\n\t\t}\r\n        .hashy-fact {\r\n            display: flex;\r\n            padding: 8px 20px;\r\n            align-items: center;\r\n            gap: 8px;\r\n            border-radius: 48px;\r\n            background: linear-gradient(242deg, #B14CF1 2.92%, #7B00FF 104.91%), #F3E3FF;\r\n            box-shadow: 0px 0px 12px 0px rgba(125, 2, 255, 0.30);\r\n        }\r\n\r\n        .hashy-fact-star {\r\n            width: 36px;\r\n            height: 29px;\r\n\t\t\tleft:52%;\r\n        }\r\n\t\t\r\n\t\t.hashy-fact {\r\n    \t\twidth: fit-content;\r\n\t\t\theight: auto;align-content\r\n\t\t}\r\n\r\n        .hashy-fact p {\r\n            color: #FFF !important;\r\n            text-align: center;\r\n            font-size: 18px;\r\n            font-weight: 700;\r\n            line-height: normal;\r\n        }\r\n\r\n        .hashy-content {\r\n            display: flex;\r\n            width: 100%;\r\n            padding: 16px;\r\n            flex-direction: column;\r\n            align-items: flex-start;\r\n            border-radius: 8px;\r\n            border: 1px solid #7D02FF;\r\n            background: linear-gradient(238deg, #7B00FF 2.44%, #FBB8FF 154.72%), #F3E3FF;\r\n            box-shadow: 0px 0px 12px 0px rgba(125, 2, 255, 0.30);\r\n            gap: 12px;\r\n        }\r\n\r\n        .hashy-content h3 {\r\n            color: #FFF !important;\r\n            font-family: Roboto;\r\n            font-size: 16px;\r\n\t\t\tpadding: 0px !important;\r\n            font-style: normal;\r\n            font-weight: 800;\r\n            line-height: normal;\r\n        }\r\n\r\n        .hashy-content p {\r\n            color: #FFF !important;\r\n            font-size: 14px;\r\n            font-weight: 400;\r\n            line-height: 18px;\r\n        }\r\n\t\t\r\n        .hashy-cta {\r\n            display: flex;\r\n            padding: 12px 16px;\r\n            align-items: center;\r\n            gap: 8px;\r\n            width: fit-content;\r\n            border-radius: 8px;\r\n            border: 1px solid #7D02FF;\r\n            background: #F8EEFF;\r\n            box-shadow: 0px 0px 15.5px 0px rgba(255, 255, 255, 0.40), 0px 4px 4px 0px rgba(0, 0, 0, 0.25);\r\n        }\r\n\r\n        .hashy-cta p {\r\n            color: #8627DE !important;\r\n            text-align: center;\r\n            font-size: 14px;\r\n            font-weight: 800;\r\n            line-height: normal;\r\n        }\r\n\r\n        .hashyrobot {\r\n            top: -17%;\r\n            left: 75%;\r\n            width: 64px;\r\n            height: 110px;        \r\n        }\r\n    }\r\n<\/style>\r\n\r\n<div>\r\n    <div class=\"hashy\">\r\n        <div class=\"hashy-fact\">\r\n            <p>Tahukah Anda?<\/p>\r\n\t\t\t<div  class=\"hashy-fact-star\">\r\n\t\t\t\t\t  <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"36\" height=\"28\" viewBox=\"0 0 36 28\" fill=\"none\">\r\n\t\t\t\t\t  <path d=\"M17.7875 22.5125C20.7747 23.1401 21.7146 24.0249 22.3263 26.9054C22.3463 26.9933 22.3964 27.0718 22.4684 27.1281C22.5404 27.1844 22.6299 27.215 22.7222 27.215C22.8145 27.215 22.904 27.1844 22.976 27.1281C23.048 27.0718 23.0981 26.9933 23.1181 26.9054C23.7619 23.9936 24.6697 23.0773 27.6248 22.5125C27.7148 22.493 27.7954 22.4441 27.8532 22.374C27.9109 22.3038 27.9424 22.2165 27.9424 22.1266C27.9424 22.0366 27.9109 21.9493 27.8532 21.8792C27.7954 21.809 27.7148 21.7601 27.6248 21.7406C24.6439 21.1131 23.704 20.2282 23.1181 17.3477C23.0981 17.2599 23.048 17.1813 22.976 17.1251C22.904 17.0688 22.8145 17.0381 22.7222 17.0381C22.6299 17.0381 22.5404 17.0688 22.4684 17.1251C22.3964 17.1813 22.3463 17.2599 22.3263 17.3477C21.6825 20.2533 20.7747 21.1695 17.8196 21.7406C17.7285 21.7563 17.6456 21.8018 17.5847 21.8697C17.5237 21.9376 17.4885 22.0238 17.4847 22.1139C17.481 22.2041 17.5089 22.2927 17.564 22.3652C17.6191 22.4378 17.6979 22.4897 17.7875 22.5125Z\" fill=\"#AF48F2\"\/>\r\n\t\t\t\t\t  <path d=\"M0.643802 13.5823C7.6355 14.8374 9.54115 16.7201 10.8288 23.5103C10.8288 23.6767 10.8966 23.8363 11.0173 23.954C11.1381 24.0717 11.3018 24.1378 11.4726 24.1378C11.6433 24.1378 11.8071 24.0717 11.9278 23.954C12.0485 23.8363 12.1164 23.6767 12.1164 23.5103C13.404 16.695 15.3354 14.8374 22.2949 13.5823C22.4656 13.5823 22.6294 13.5161 22.7501 13.3984C22.8709 13.2808 22.9387 13.1211 22.9387 12.9547C22.9387 12.7883 22.8709 12.6286 22.7501 12.5109C22.6294 12.3933 22.4656 12.3271 22.2949 12.3271C15.3032 11.072 13.404 9.22071 12.1164 2.40539C12.1164 2.23895 12.0485 2.07933 11.9278 1.96164C11.8071 1.84395 11.6433 1.77783 11.4726 1.77783C11.3018 1.77783 11.1381 1.84395 11.0173 1.96164C10.8966 2.07933 10.8288 2.23895 10.8288 2.40539C9.54115 9.22071 7.60975 11.072 0.643802 12.3271C0.473055 12.3271 0.309302 12.3933 0.188565 12.5109C0.067829 12.6286 0 12.7883 0 12.9547C0 13.1211 0.067829 13.2808 0.188565 13.3984C0.309302 13.5161 0.473055 13.5823 0.643802 13.5823Z\" fill=\"#AF48F2\"\/>\r\n\t\t\t\t\t  <path d=\"M22.8576 7.12452C27.2547 7.84621 28.2848 8.85659 29.0316 13.1428C29.0418 13.2081 29.0757 13.2677 29.1271 13.3107C29.1784 13.3538 29.2439 13.3774 29.3117 13.3774C29.3794 13.3774 29.445 13.3538 29.4963 13.3107C29.5477 13.2677 29.5816 13.2081 29.5917 13.1428C30.3643 8.85659 31.3751 7.85249 35.7723 7.12452C35.8371 7.11097 35.8952 7.07617 35.9368 7.02592C35.9785 6.97567 36.0012 6.91301 36.0012 6.84839C36.0012 6.78378 35.9785 6.72112 35.9368 6.67086C35.8952 6.62061 35.8371 6.58581 35.7723 6.57226C31.3751 5.84429 30.3643 4.8402 29.5917 0.553954C29.5816 0.488664 29.5477 0.429094 29.4963 0.38605C29.445 0.343005 29.3794 0.319336 29.3117 0.319336C29.2439 0.319336 29.1784 0.343005 29.1271 0.38605C29.0757 0.429094 29.0418 0.488664 29.0316 0.553954C28.2848 4.8402 27.2547 5.84429 22.8576 6.59737C22.8029 6.61786 22.7559 6.65402 22.7228 6.70107C22.6896 6.74812 22.6719 6.80386 22.6719 6.86094C22.6719 6.91802 22.6896 6.97376 22.7228 7.02082C22.7559 7.06787 22.8029 7.10403 22.8576 7.12452Z\" fill=\"#AF48F2\"\/>\r\n\t\t\t\t\t<\/svg>\r\n\t\t\t\t<\/div> \r\n        <\/div>\r\n\r\n        <img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/Hashy-Desktop-1-1.webp\" width=\"96\" height=\"166\" alt=\"\" class=\"hashyrobot\">\r\n\r\n        <div class=\"hashy-content\">\r\n\t\t\t<p>Dengan dukungan sistem akuntansi berbasis AI milik HashMicro, AI membantu Anda menindaklanjuti dan membuat invoice kapan saja, serta mempermudah komunikasi dengan vendor. Tingkatkan efisiensi keuangan bisnis Anda dengan <a href='https:\/\/www.hashmicro.com\/id\/ai-agent-untuk-finance\/'>sistem akuntansi<\/a> HashMicro!<\/p>\r\n\r\n<a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/?medium=cta-button-fun-fact\" class=\"hashy-cta\" style=\"display: flex;\">\r\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"15\" viewBox=\"0 0 36 28\" fill=\"none\">\r\n  <path d=\"M17.7875 22.5125C20.7747 23.1401 21.7146 24.0249 22.3263 26.9054C22.3463 26.9933 22.3964 27.0718 22.4684 27.1281C22.5404 27.1844 22.6299 27.215 22.7222 27.215C22.8145 27.215 22.904 27.1844 22.976 27.1281C23.048 27.0718 23.0981 26.9933 23.1181 26.9054C23.7619 23.9936 24.6697 23.0773 27.6248 22.5125C27.7148 22.493 27.7954 22.4441 27.8532 22.374C27.9109 22.3038 27.9424 22.2165 27.9424 22.1266C27.9424 22.0366 27.9109 21.9493 27.8532 21.8792C27.7954 21.809 27.7148 21.7601 27.6248 21.7406C24.6439 21.1131 23.704 20.2282 23.1181 17.3477C23.0981 17.2599 23.048 17.1813 22.976 17.1251C22.904 17.0688 22.8145 17.0381 22.7222 17.0381C22.6299 17.0381 22.5404 17.0688 22.4684 17.1251C22.3964 17.1813 22.3463 17.2599 22.3263 17.3477C21.6825 20.2533 20.7747 21.1695 17.8196 21.7406C17.7285 21.7563 17.6456 21.8018 17.5847 21.8697C17.5237 21.9376 17.4885 22.0238 17.4847 22.1139C17.481 22.2041 17.5089 22.2927 17.564 22.3652C17.6191 22.4378 17.6979 22.4897 17.7875 22.5125Z\" fill=\"#AF48F2\"\/>\r\n  <path d=\"M0.643802 13.5823C7.6355 14.8374 9.54115 16.7201 10.8288 23.5103C10.8288 23.6767 10.8966 23.8363 11.0173 23.954C11.1381 24.0717 11.3018 24.1378 11.4726 24.1378C11.6433 24.1378 11.8071 24.0717 11.9278 23.954C12.0485 23.8363 12.1164 23.6767 12.1164 23.5103C13.404 16.695 15.3354 14.8374 22.2949 13.5823C22.4656 13.5823 22.6294 13.5161 22.7501 13.3984C22.8709 13.2808 22.9387 13.1211 22.9387 12.9547C22.9387 12.7883 22.8709 12.6286 22.7501 12.5109C22.6294 12.3933 22.4656 12.3271 22.2949 12.3271C15.3032 11.072 13.404 9.22071 12.1164 2.40539C12.1164 2.23895 12.0485 2.07933 11.9278 1.96164C11.8071 1.84395 11.6433 1.77783 11.4726 1.77783C11.3018 1.77783 11.1381 1.84395 11.0173 1.96164C10.8966 2.07933 10.8288 2.23895 10.8288 2.40539C9.54115 9.22071 7.60975 11.072 0.643802 12.3271C0.473055 12.3271 0.309302 12.3933 0.188565 12.5109C0.067829 12.6286 0 12.7883 0 12.9547C0 13.1211 0.067829 13.2808 0.188565 13.3984C0.309302 13.5161 0.473055 13.5823 0.643802 13.5823Z\" fill=\"#AF48F2\"\/>\r\n  <path d=\"M22.8576 7.12452C27.2547 7.84621 28.2848 8.85659 29.0316 13.1428C29.0418 13.2081 29.0757 13.2677 29.1271 13.3107C29.1784 13.3538 29.2439 13.3774 29.3117 13.3774C29.3794 13.3774 29.445 13.3538 29.4963 13.3107C29.5477 13.2677 29.5816 13.2081 29.5917 13.1428C30.3643 8.85659 31.3751 7.85249 35.7723 7.12452C35.8371 7.11097 35.8952 7.07617 35.9368 7.02592C35.9785 6.97567 36.0012 6.91301 36.0012 6.84839C36.0012 6.78378 35.9785 6.72112 35.9368 6.67086C35.8952 6.62061 35.8371 6.58581 35.7723 6.57226C31.3751 5.84429 30.3643 4.8402 29.5917 0.553954C29.5816 0.488664 29.5477 0.429094 29.4963 0.38605C29.445 0.343005 29.3794 0.319336 29.3117 0.319336C29.2439 0.319336 29.1784 0.343005 29.1271 0.38605C29.0757 0.429094 29.0418 0.488664 29.0316 0.553954C28.2848 4.8402 27.2547 5.84429 22.8576 6.59737C22.8029 6.61786 22.7559 6.65402 22.7228 6.70107C22.6896 6.74812 22.6719 6.80386 22.6719 6.86094C22.6719 6.91802 22.6896 6.97376 22.7228 7.02082C22.7559 7.06787 22.8029 7.10403 22.8576 7.12452Z\" fill=\"#AF48F2\"\/>\r\n<\/svg>\r\n                <p>Dapatkan demo gratis sekarang!<\/p>\r\n            <\/a>\r\n        <\/div>\r\n    <\/div>\r\n<\/div>\n<h2><b><span id=\"tujuan\">Tujuan dan Fungsi Pembuatan Jurnal Penutup<\/span><\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-166648 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Tujuan-dan-Fungsi-Pembuatan-Jurnal-Penutup.webp\" alt=\"Tujuan dan Fungsi Pembuatan Jurnal Penutup\" width=\"1200\" height=\"650\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Tujuan-dan-Fungsi-Pembuatan-Jurnal-Penutup.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Tujuan-dan-Fungsi-Pembuatan-Jurnal-Penutup-300x163.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Tujuan-dan-Fungsi-Pembuatan-Jurnal-Penutup-1024x555.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Tujuan-dan-Fungsi-Pembuatan-Jurnal-Penutup-768x416.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Tujuan-dan-Fungsi-Pembuatan-Jurnal-Penutup-775x420.webp 775w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Tujuan-dan-Fungsi-Pembuatan-Jurnal-Penutup-150x81.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Tujuan-dan-Fungsi-Pembuatan-Jurnal-Penutup-696x377.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Tujuan-dan-Fungsi-Pembuatan-Jurnal-Penutup-1068x580.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>Jurnal penutup dibuat pada akhir periode akuntansi setelah penyusunan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/contoh-laporan-keuangan-perusahaan\/\">laporan keuangan<\/a> perusahaan. Proses ini dilakukan oleh berbagai perusahan termasuk perusahaan jasa. Proses ini dilakukan untuk menutup akun sementara sehingga saldonya menjadi nol. Hal ini penting agar saldo yang tercatat tidak memengaruhi transaksi pada periode berikutnya.<\/p>\n<p>Penyusunan jurnal penutup dapat bervariasi tergantung pada bentuk perusahaan, seperti CV, firma, maupun PT. Fleksibilitas dalam penyusunan ini bertujuan untuk mempermudah pemahaman bagi pihak yang berkepentingan, seperti auditor dan manajemen perusahaan.<\/p>\n<h3><b>Tujuan Utama Pembuatan Jurnal Penutup<\/b><\/h3>\n<ol start=\"1\" data-spread=\"true\">\n<li><b>Mengatur Saldo Akun Sementara:<\/b> Tujuan utama adalah menutup semua akun dalam perkiraan sementara, seperti pendapatan, beban, dan dividen, sehingga saldonya menjadi nol. Langkah ini memastikan saldo modal menunjukkan kondisi sebenarnya pada akhir periode.<\/li>\n<li><b>Menyiapkan Periode Baru:<\/b> Penutupan saldo sementara memberikan dasar yang bersih untuk pembukuan periode berikutnya. Saldo modal yang telah disesuaikan akan memiliki jumlah yang sesuai dengan neraca akhir periode sebelumnya.<\/li>\n<li data-start=\"0\" data-end=\"213\">\n<p data-start=\"3\" data-end=\"213\"><strong data-start=\"3\" data-end=\"39\" data-is-only-node=\"\">Menentukan Laba atau Rugi Bersih: <\/strong>Jurnal penutup digunakan untuk menghitung laba atau rugi bersih dari <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis\/\">periode akuntansi<\/a> yang telah berakhir, memastikan laporan keuangan mencerminkan kinerja perusahaan.<\/p>\n<\/li>\n<li data-start=\"215\" data-end=\"431\">\n<p data-start=\"218\" data-end=\"431\"><strong data-start=\"218\" data-end=\"255\" data-is-only-node=\"\">Menutup Akun Pendapatan dan Beban: <\/strong>Tujuan lainnya adalah menutup akun pendapatan dan beban agar saldo sementara tidak tercatat di periode berikutnya, memulai periode akuntansi baru dengan akun yang bersih.<\/p>\n<\/li>\n<li data-start=\"433\" data-end=\"636\">\n<p data-start=\"436\" data-end=\"636\"><strong data-start=\"436\" data-end=\"486\" data-is-only-node=\"\">Memastikan Kesesuaian dengan Prinsip Akuntansi: <\/strong>Pembuatan jurnal memastikan semua transaksi yang terjadi selama periode akuntansi tercatat sesuai dengan prinsip akuntansi yang berlaku.<\/p>\n<\/li>\n<li data-start=\"638\" data-end=\"826\" data-is-last-node=\"\">\n<p data-start=\"641\" data-end=\"826\" data-is-last-node=\"\"><strong data-start=\"641\" data-end=\"680\" data-is-only-node=\"\">Menyiapkan Neraca Lajur yang Akurat: <\/strong>Jurnal penutup juga bertujuan untuk memastikan neraca lajur yang akurat dengan menyesuaikan semua akun yang belum tercatat atau disesuaikan.<\/p>\n<\/li>\n<\/ol>\n<h3><b>Fungsi Jurnal Penutup<\/b><\/h3>\n<ol start=\"1\" data-spread=\"true\">\n<li><b>Memisahkan Akun Pendapatan dan Beban:<\/b> Fungsi utama jurnal penutup adalah memisahkan akun pendapatan dan beban untuk mencegah tercampurnya saldo dengan periode akuntansi berikutnya. Setelah langkah ini, perusahaan dapat mulai menyusun pembukuan untuk periode baru.<\/li>\n<li><b>Memudahkan Proses Audit:<\/b> Dengan adanya jurnal penutup, transaksi antar periode dipisahkan dengan jelas. Hal ini membantu auditor perusahaan dalam memverifikasi transaksi dari beberapa periode akuntansi secara efisien.<\/li>\n<li><b>Menyajikan Laporan Keuangan yang Riil:<\/b> Jurnal penutup membantu menyajikan laporan keuangan akhir periode yang hanya mencakup aset, liabilitas, dan ekuitas perusahaan. Ini memberikan gambaran keuangan yang lebih akurat dan riil.<\/li>\n<\/ol>\n<p>Dengan memahami tujuan dan fungsi jurnal penutup, perusahaan dapat memastikan pengelolaan laporan keuangan berjalan lebih efektif. Proses ini juga mendukung transparansi dan kemudahan evaluasi kinerja keuangan pada periode yang berjalan.<\/p>\n<p style=\"text-align: left;\"><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><strong>Akun-akun Apa Saja yang Diperlukan dalam Pembuatan Jurnal Penutup?<\/strong><\/h2>\n<p>Untuk menyusun jurnal penutup dengan benar, Anda perlu memahami akun mana saja yang harus dipindahkan saldonya di akhir periode. Keempat akun ini bersifat sementara sehingga wajib ditutup agar laporan keuangan periode berikutnya dimulai dengan data yang benar.<\/p>\n<ol>\n<li><strong>Akun pendapatan<\/strong><br \/>\nAkun pendapatan mencatat seluruh pemasukan perusahaan, baik dari aktivitas utama seperti penjualan maupun dari aktivitas lain seperti bunga bank. Contohnya, jika pendapatan jasa tercatat Rp10.000.000, maka saldonya akan dipindahkan ke Ikhtisar Laba\/Rugi pada jurnal.<\/li>\n<li><strong>Akun beban<\/strong><br \/>\nAkun beban berisi seluruh pengeluaran yang terjadi untuk menghasilkan pendapatan selama periode berjalan. Misalnya, beban gaji dan beban listrik akan ditutup dengan memindahkan total beban ke akun Ikhtisar Laba\/Rugi.<\/li>\n<li><strong>Akun ikhtisar laba\/rugi<\/strong><br \/>\nAkun ini menjadi penampung sementara selisih antara pendapatan dan beban sebelum ditransfer ke modal. Jika perusahaan mencatat laba bersih Rp5.000.000, angka tersebut akan dipindahkan dari Ikhtisar Laba\/Rugi ke akun modal.<\/li>\n<li><strong>Akun prive<\/strong><br \/>\nAkun prive mencatat pengambilan dana oleh pemilik untuk keperluan pribadi dan hanya ada di bisnis perorangan atau kemitraan. Contohnya, prive sebesar Rp3.000.000 akan ditutup dengan memindahkan saldonya ke akun modal karena pengambilan tersebut mengurangi ekuitas pemilik.<\/li>\n<\/ol>\n<h2 id=\"cara\"><b>Cara Membuat Jurnal Penutup<\/b><\/h2>\n<p>Format jurnal penutup pada dasarnya serupa dengan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/apa-itu-general-journal-dan-langkah-mudah-membuatnya\/\">jurnal umum<\/a>, dengan penyesuaian pada akun yang ditutup dan dipindahkan. Berikut langkah-langkah membuat jurnal penutup:<\/p>\n<ol start=\"1\" data-spread=\"true\">\n<li><b>Menutup Akun Pendapatan:<\/b>\n<ul data-spread=\"false\">\n<li>Akun pendapatan dipindahkan ke akun ikhtisar laba\/rugi.<\/li>\n<li>Contoh entri:\n<ul data-spread=\"false\">\n<li>Pendapatan Penjualan (Debit): Rp 20.000.000<\/li>\n<li>Ikhtisar Laba\/Rugi (Kredit): Rp 20.000.000<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><b>Menutup Akun Pengeluaran:<\/b>\n<ul data-spread=\"false\">\n<li>Akun pengeluaran dipindahkan ke akun ikhtisar laba\/rugi.<\/li>\n<li>Contoh entri:\n<ul data-spread=\"false\">\n<li>Ikhtisar Laba\/Rugi (Debit): Rp 15.000.000<\/li>\n<li>Beban Operasional (Kredit): Rp 10.000.000<\/li>\n<li>Beban Gaji (Kredit): Rp 5.000.000<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><b>Menutup Ikhtisar Laba\/Rugi ke Modal:<\/b>\n<ul data-spread=\"false\">\n<li>Jika laba tercapai, saldo ikhtisar laba\/rugi dipindahkan ke akun modal.<\/li>\n<li>Contoh entri:\n<ul data-spread=\"false\">\n<li>Ikhtisar Laba\/Rugi (Debit): Rp 5.000.000<\/li>\n<li>Modal (Kredit): Rp 5.000.000<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><b><span id=\"em\">Menutup Akun Prive:<\/span><\/b>\n<ul data-spread=\"false\">\n<li>Akun prive dipindahkan ke akun modal untuk mencerminkan pengurangan ekuitas.<\/li>\n<li>Contoh entri:\n<ul data-spread=\"false\">\n<li>Modal (Debit): Rp 2.000.000<\/li>\n<li>Prive (Kredit): Rp 2.000.000<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h3><b>Komponen Penting Jurnal Penutup<\/b><\/h3>\n<ul data-spread=\"false\">\n<li><b>Akun Pendapatan:<\/b> Semua pendapatan perusahaan selama periode berjalan.<\/li>\n<li><b>Akun Beban:<\/b> Semua pengeluaran yang terjadi.<\/li>\n<li><b>Ikhtisar Laba\/Rugi: <\/b>Ringkasan laba\/rugi untuk mencatat hasil akhir periode.<\/li>\n<li><b>Akun Prive:<\/b> Penarikan pribadi oleh pemilik yang memengaruhi modal.<\/li>\n<\/ul>\n<p>Dengan format yang sederhana dan sistematis, jurnal penutup membantu mempersiapkan laporan keuangan untuk periode berikutnya sekaligus memberikan transparansi kepada pihak berkepentingan.<\/p>\n<h2><b>Contoh Jurnal Penutup<\/b><\/h2>\n<p>Berikut contoh jurnal penutup dalam laporan keuangan PT Langgeng Jaya Abadi.<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-167035 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/JURNAL-PENUTUP-1.webp\" alt=\"contoh jurnal penutup\" width=\"1686\" height=\"1506\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/JURNAL-PENUTUP-1.webp 1686w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/JURNAL-PENUTUP-1-300x268.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/JURNAL-PENUTUP-1-1024x915.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/JURNAL-PENUTUP-1-768x686.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/JURNAL-PENUTUP-1-1536x1372.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/JURNAL-PENUTUP-1-470x420.webp 470w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/JURNAL-PENUTUP-1-150x134.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/JURNAL-PENUTUP-1-696x622.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/JURNAL-PENUTUP-1-1068x954.webp 1068w\" sizes=\"auto, (max-width: 1686px) 100vw, 1686px\" \/><\/p>\n<p>Untuk menyusun jurnal , kita harus melakukan beberapa langkah berikut.<\/p>\n<ol>\n<li>Tutup semua akun pendapatan dan pindahkan ke ringkasan pendapatan.<br \/>\n<img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-167003 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Contoh-Jurnal-Penutup-2.webp\" alt=\"Contoh Jurnal Penutup 2\" width=\"1888\" height=\"207\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Contoh-Jurnal-Penutup-2.webp 1888w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Contoh-Jurnal-Penutup-2-300x33.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Contoh-Jurnal-Penutup-2-1024x112.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Contoh-Jurnal-Penutup-2-768x84.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Contoh-Jurnal-Penutup-2-1536x168.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Contoh-Jurnal-Penutup-2-150x16.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Contoh-Jurnal-Penutup-2-696x76.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Contoh-Jurnal-Penutup-2-1068x117.webp 1068w\" sizes=\"auto, (max-width: 1888px) 100vw, 1888px\" \/><\/li>\n<li>Tutuplah semua akun pengeluaran perusahaan dan pindahkan saldonya ke ringkasan pendapatan.<br \/>\n<img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-166174 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/image-9.webp\" alt=\"Jurnal Penutup\" width=\"1888\" height=\"525\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/image-9.webp 1888w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/image-9-300x83.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/image-9-1024x285.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/image-9-768x214.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/image-9-1536x427.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/image-9-1510x420.webp 1510w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/image-9-150x42.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/image-9-696x194.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/image-9-1068x297.webp 1068w\" sizes=\"auto, (max-width: 1888px) 100vw, 1888px\" \/><\/li>\n<li>Tutup ringkasan pendapatan di nomor 2 dan pindahkan ke bagian modal pemilik.<br \/>\n<img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-177204 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/contoh-closing-entry-1.webp\" alt=\"contoh-closing-entry\" width=\"1623\" height=\"219\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/contoh-closing-entry-1.webp 1623w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/contoh-closing-entry-1-300x40.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/contoh-closing-entry-1-1024x138.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/contoh-closing-entry-1-768x104.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/contoh-closing-entry-1-1536x207.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/contoh-closing-entry-1-150x20.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/contoh-closing-entry-1-696x94.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/contoh-closing-entry-1-1068x144.webp 1068w\" sizes=\"auto, (max-width: 1623px) 100vw, 1623px\" \/>Ringkasan pendapatan dikurangi dari pendapatan layanan, menjadi:<br \/>\nRp. 12.500.000 &#8211; Rp. 11.500.000 = Rp. 1.000.000<\/li>\n<li>Tutup akun prive dan pindahkan ke akun modal.<br \/>\n<img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-167526\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Langkah-4.webp\" alt=\"Langkah 4\" width=\"1888\" height=\"207\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Langkah-4.webp 1888w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Langkah-4-300x33.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Langkah-4-1024x112.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Langkah-4-768x84.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Langkah-4-1536x168.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Langkah-4-150x16.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Langkah-4-696x76.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Langkah-4-1068x117.webp 1068w\" sizes=\"auto, (max-width: 1888px) 100vw, 1888px\" \/><\/li>\n<\/ol>\n<p>Seperti yang kita tahu, pembuatan jurnal tersebut adalah untuk membuat akun-akun sementara untuk perhitungan akuntansi periode berikutnya.<\/p>\n<p>Setelah selesai melakukan penutupan buku, nilai dari akun pendapatan layanan, akun pengeluaran, dan akun prive akan kembali menjadi nol. Kemudian, saldo yang masuk ke akun modal pemilik menjadi Rp10.000.000 + Rp1.000.000 \u2013 Rp3.500.000 = Rp7.500.000.<\/p>\n<p>Contoh berikut membantu menggambarkan bagaimana setiap akun pendapatan dan beban ditutup, sekaligus menunjukkan alur pencatatan yang benar sesuai standar akuntansi:<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-178914 aligncenter\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Contoh-jurnal-penutup.webp\" alt=\"Contoh jurnal penutup\" width=\"725\" height=\"497\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Contoh-jurnal-penutup.webp 725w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Contoh-jurnal-penutup-300x206.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Contoh-jurnal-penutup-613x420.webp 613w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Contoh-jurnal-penutup-150x103.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Contoh-jurnal-penutup-218x150.webp 218w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Contoh-jurnal-penutup-696x477.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Contoh-jurnal-penutup-100x70.webp 100w\" sizes=\"auto, (max-width: 725px) 100vw, 725px\" \/><\/p>\n<h2><b>Sederhanakan Pembuatan Jurnal Penutup dengan Software Akuntansi HashMicro<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-149305 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/sistem-akuntansi-hashmicro.webp\" alt=\"sistem akuntansi hashmicro\" width=\"1470\" height=\"900\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/sistem-akuntansi-hashmicro.webp 1470w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/sistem-akuntansi-hashmicro-300x184.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/sistem-akuntansi-hashmicro-1024x627.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/sistem-akuntansi-hashmicro-768x470.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/sistem-akuntansi-hashmicro-686x420.webp 686w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/sistem-akuntansi-hashmicro-150x92.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/sistem-akuntansi-hashmicro-696x426.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/sistem-akuntansi-hashmicro-1068x654.webp 1068w\" sizes=\"auto, (max-width: 1470px) 100vw, 1470px\" \/><\/p>\n<p data-pm-slice=\"1 1 []\"><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">HashMicro<\/a> adalah salah satu software akuntansi terbaik di Indonesia yang telah dipercaya oleh lebih dari 2.000 perusahaan termasuk perusahaan jasa. Dengan fitur dan modul yang lengkap, HashMicro membantu mempermudah berbagai proses akuntansi, termasuk pembuatan jurnal penutup. Berikut adalah beberapa fitur utamanya:<\/p>\n<ol start=\"1\" data-spread=\"true\">\n<li><b>Otomatisasi Laporan Keuangan:<\/b> HashMicro memungkinkan perusahaan menghasilkan laporan keuangan secara otomatis dengan akurasi tinggi, menghemat waktu dan tenaga.<\/li>\n<li><b>Manajemen Arus Kas:<\/b> Dengan modul ini, perusahaan dapat memantau arus kas masuk dan keluar secara real-time untuk pengambilan keputusan yang lebih baik.<\/li>\n<li><b>Pengelolaan Pajak:<\/b> Fitur ini membantu perusahaan menghitung, melaporkan, dan membayar pajak sesuai peraturan yang berlaku.<\/li>\n<li><b>Rekonsiliasi Bank Otomatis:<\/b> Proses pencocokan transaksi bank dapat dilakukan secara otomatis, mengurangi kesalahan manual.<\/li>\n<li><b>Pembuatan Jurnal Otomatis:<\/b> Pembuatan jurnal, penyesuaian, dan lainnya dapat dilakukan dengan cepat dan mudah tanpa risiko kesalahan.<\/li>\n<li><b>Integrasi dengan Modul Lain:<\/b> HashMicro terintegrasi dengan modul lain seperti CRM dan manajemen inventaris, memberikan solusi lengkap bagi kebutuhan bisnis.<\/li>\n<\/ol>\n<p>Dengan HashMicro, proses akuntansi menjadi lebih efisien, transparan, dan akurat. Software ini dirancang untuk membantu perusahaan dari berbagai skala, mulai dari usaha kecil hingga perusahaan besar, dalam mengelola keuangan dengan lebih baik.<\/p>\n<p>Simak bagaimana sistem akuntansi HashMicro memudahkan pengelolaan keuangan perusahaan konstruksi sebesar Decorient di video berikut ini:<\/p>\n<p><iframe title=\"Decorient: Embracing Digital Construction with HashMicro | Testimonial\" width=\"696\" height=\"392\" src=\"https:\/\/www.youtube.com\/embed\/WCpjXVC8j2A?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/p>\n<h2 id=\"kesimpulan\"><b>Kesimpulan<\/b><\/h2>\n<p>Jurnal penutup adalah jurnal yang disusun pada akhir periode akuntansi dan berfungsi untuk menyesuaikan akun-akun tertentu agar saldonya menjadi nol. Hal ini bertujuan agar akun tersebut tidak mempengaruhi transaksi di periode berikutnya.<\/p>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">Sistem Akuntansi dari HashMicro<\/a> mampu mengotomatiskan proses keuangan mulai dari arus kas, laporan keuangan, rekonsiliasi bank, hingga jurnal penyesuaian, sehingga manajemen keuangan bisnis menjadi lebih efisien dan akurat.<\/p>\n<p>Selain itu, Anda dapat mengintegrasikan sistem akuntansi dengan <a href=\"https:\/\/www.hashmicro.com\/id\/penjualan\">sistem CRM Sales pilihan<\/a> untuk membantu melacak tagihan pelanggan atau klien yang belum dilunasi, sehingga arus kas tetap lancar. Dapatkan <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">demo gratis<\/a> sekarang!<\/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\/2025\/06\/3-Akutansi-Desktop-v1-Resize.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/06\/3-Akutansi-Desktop-v1-Resize.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/02\/3-Akutansi-Mobilev1.webp\" alt=\"Accounting\" 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>\r\n\n<h2><b>Pertanyaan Seputar Jurnal Penutup<\/b><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Apa itu jurnal penutup dalam akuntansi?<\/strong><\/summary>\n<p>Jurnal penutup adalah proses akuntansi yang dilakukan di akhir periode pelaporan untuk menutup semua akun sementara (pendapatan, beban, dividen) dan mentransfer saldonya ke akun laba rugi atau neraca, sehingga saldo akun-akun tersebut menjadi nol untuk periode berikutnya.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa tujuan utama pembuatan jurnal penutup?<\/strong><\/summary>\n<p>Tujuan utama pembuatan jurnal penutup adalah untuk mengatur saldo akun sementara agar menjadi nol, menyiapkan buku besar untuk periode akuntansi baru, menentukan laba atau rugi bersih dari periode yang berakhir, serta memastikan kesesuaian dengan prinsip akuntansi yang berlaku.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Bagaimana software akuntansi seperti HashMicro membantu pembuatan jurnal penutup?<\/strong><\/summary>\n<p>Software akuntansi HashMicro membantu pembuatan jurnal penutup dengan mengotomatisasi laporan keuangan, manajemen arus kas, pengelolaan pajak, rekonsiliasi bank otomatis, dan pembuatan jurnal otomatis, sehingga proses akuntansi menjadi lebih cepat, akurat, dan efisien tanpa risiko kesalahan manual.<\/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    {\n      \"@type\": \"Question\",\n      \"name\": \"Apa itu jurnal penutup dalam akuntansi?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Jurnal penutup adalah proses akuntansi yang dilakukan di akhir periode pelaporan untuk menutup semua akun sementara (pendapatan, beban, dividen) dan mentransfer saldonya ke akun laba rugi atau neraca, sehingga saldo akun-akun tersebut menjadi nol untuk periode berikutnya.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Apa tujuan utama pembuatan jurnal penutup?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Tujuan utama pembuatan jurnal penutup adalah untuk mengatur saldo akun sementara agar menjadi nol, menyiapkan buku besar untuk periode akuntansi baru, menentukan laba atau rugi bersih dari periode yang berakhir, serta memastikan kesesuaian dengan prinsip akuntansi yang berlaku.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Bagaimana software akuntansi seperti HashMicro membantu pembuatan jurnal penutup?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Software akuntansi HashMicro membantu pembuatan jurnal penutup dengan mengotomatisasi laporan keuangan, manajemen arus kas, pengelolaan pajak, rekonsiliasi bank otomatis, dan pembuatan jurnal otomatis, sehingga proses akuntansi menjadi lebih cepat, akurat, dan efisien tanpa risiko kesalahan manual.\"\n      }\n    }\n  ]\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dalam menyusun laporan keuangan perusahaan, salah satu unsur yang pasti ada adalah jurnal penutup atau closing entry. Jurnal ini dibuat pada akhir periode akuntansi. Bagian dari laporan keuangan tahunan ini berguna untuk menutup akun nominal untuk membuat neraca pada akhir periode. Jurnal ini merupakan jurnal entri khusus laporan laba ditahan untuk memastikan saldo yang tertulis [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":167428,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-12716","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":{"post_reviewer":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v25.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cara Membuat Jurnal Penutup Secara Lengkap serta Contohnya<\/title>\n<meta name=\"description\" content=\"Pelajari cara membuat jurnal penutup secara sistematis. 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