{"id":141100,"date":"2024-05-22T01:51:33","date_gmt":"2024-05-21T18:51:33","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=141100"},"modified":"2026-01-21T10:41:09","modified_gmt":"2026-01-21T03:41:09","slug":"periodic-inventory-system","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/periodic-inventory-system\/","title":{"rendered":"Definisi &#038; Implementasi Periodic Inventory System Akuntansi"},"content":{"rendered":"<p>Bayangkan jika tanpa periodic inventory system, Anda kehilangan jejak stok yang ada, atau lebih parah lagi, Anda menemukan ketidaksesuaian yang besar pada laporan keuangan.<\/p>\n<p>Tanpanya, perusahaan tidak dapat mengevaluasi persediaan secara berkala, mengaburkan visibilitas stok pada interval waktu tertentu. Tidak jarang, ini akan membuat Anda kesulitan dalam menjaga akurasi data persediaan.<\/p>\n<p>Meskipun terlihat sederhana, sistem ini sangat efisien. Jadi, bagaimana cara kerja sistem ini dan bagaimana penerapannya dalam akuntansi? Mari kita selami lebih dalam pada artikel ini.<\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; box-shadow: 0 4px 8px rgba(0, 0, 0, 0.1); border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li aria-level=\"1\"><a href=\"#1\">Periodic inventory system<\/a> membantu perusahaan menghindari kelebihan atau kekurangan stok.<\/li>\n<li>Periodic inventory system lebih cepat daripada <a href=\"#2\">perpetual inventory system<\/a>.<\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><strong>Software akuntansi HashMicro<\/strong><\/a> meningkatkan efisiensi dan akurasi periodic inventory system. <\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span id=\"1\">\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>\u00a0<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; 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\/\/ 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<\/span><\/p>\n<h2><strong>Pengertian Sistem Periodik Inventori<\/strong><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-141189\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-1.jpg\" alt=\"pengertian periodic inventory system\" width=\"1200\" height=\"650\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-1.jpg 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-1-300x163.jpg 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-1-1024x555.jpg 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-1-768x416.jpg 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-1-775x420.jpg 775w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-1-150x81.jpg 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-1-696x377.jpg 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-1-1068x580.jpg 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><strong>Sistem periodik inventori<\/strong> adalah metode yang digunakan untuk mengelola dan memantau stok barang dalam suatu periode tertentu. Dalam sistem ini, stok barang diperhitungkan secara teratur, misalnya setiap akhir bulan atau setiap tiga bulan sekali.<\/p>\n<p>Dengan menghitung stok secara periodik, perusahaan dapat mengetahui jumlah barang pada interval tertentu sehingga pengelolaan lebih efisien.<\/p>\n<p>Bisnis menengah sering memilih metode ini karena sederhana dan biaya implementasinya rendah. Prosesnya melibatkan penghitungan fisik lalu mencatat hasil ke laporan akuntansi.<\/p>\n<p>Kekurangannya, Anda tidak bisa memantau stok secara real-time. Data baru tersedia setelah perhitungan selesai, sehingga rawan terjadi ketidakcocokan dengan jumlah sebenarnya.<\/p>\n<p>Untuk mengoptimalkan sistem ini, Anda harus teliti menghitung stok secara rutin agar terhindar dari kelebihan atau kekurangan barang dan menjaga kelancaran penjualan.<\/p>\n<h2><strong>Periodic vs Perpetual Inventory System<\/strong><\/h2>\n<p>Dalam akuntansi, ada dua sistem utama untuk mencatat persediaan: periodic dan perpetual. Setiap sistem memiliki cara kerja dan manfaat unik, sehingga penting untuk memilih yang paling sesuai dengan kebutuhan bisnis Anda.<\/p>\n<p>Berikut adalah tabel yang menunjukkan perbedaan mendasar antara keduanya:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><strong>Aspek<\/strong><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><strong>Periodic Inventory System<\/strong><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><strong>Perpetual Inventory System<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><span style=\"color: #000000;\"><strong>Cara Pencatatan<\/strong><\/span><\/td>\n<td width=\"208\"><span style=\"color: #000000;\">Pencatatan pada akhir periode<\/span><\/td>\n<td width=\"208\"><span style=\"color: #000000;\">Pencatatan real-time setiap transaksi<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><span style=\"color: #000000;\"><strong>Frekuensi Penghitungan<\/strong><\/span><\/td>\n<td width=\"208\"><span style=\"color: #000000;\">Periodik (bulanan\/tahunan)<\/span><\/td>\n<td width=\"208\"><span style=\"color: #000000;\">Setiap saat\/transaksi<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><span style=\"color: #000000;\"><strong>Akurasi Informasi<\/strong><\/span><\/td>\n<td width=\"208\"><span style=\"color: #000000;\">Bergantung pada penghitungan fisik<\/span><\/td>\n<td width=\"208\"><span style=\"color: #000000;\">Sangat akurat dan up-to-date<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><span style=\"color: #000000;\"><strong>Biaya Implementasi<\/strong><\/span><\/td>\n<td width=\"208\"><span style=\"color: #000000;\">Lebih rendah<\/span><\/td>\n<td width=\"208\"><span style=\"color: #000000;\">Lebih tinggi, memerlukan teknologi canggih<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><span style=\"color: #000000;\"><strong>Kecocokan<\/strong><\/span><\/td>\n<td width=\"208\"><span style=\"color: #000000;\">Bisnis kecil\/menengah dengan stok sederhana<\/span><\/td>\n<td width=\"208\"><span style=\"color: #000000;\">Bisnis besar dengan persediaan kompleks<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pemilihan antara kedua sistem ini sangat tergantung pada ukuran dan kebutuhan bisnis Anda. Bisnis dengan persediaan besar yang membutuhkan informasi yang selalu update dapat memilih <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/perpetual-inventory-system-sebagai-solusi-kelola-persediaan-barang\/\">perpetual inventory system<\/a>. Sebaliknya, bisnis dengan persediaan yang lebih sederhana mungkin lebih cocok menggunakan periodik.<span id=\"3\"><\/span><\/p>\n<h2><strong>Proses dan Perhitungan Periodic Inventory System<\/strong><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-141190\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-1-1.jpg\" alt=\"proses periodic inventory system\" width=\"1200\" height=\"650\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-1-1.jpg 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-1-1-300x163.jpg 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-1-1-1024x555.jpg 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-1-1-768x416.jpg 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-1-1-775x420.jpg 775w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-1-1-150x81.jpg 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-1-1-696x377.jpg 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-1-1-1068x580.jpg 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>Periodic Inventory System menghitung persediaan secara fisik pada interval tertentu, seperti tiap bulan atau trimester. Prosesnya dimulai dengan mencatat persediaan awal, mencatat semua pembelian selama periode berjalan, lalu menghitung jumlah barang di gudang di akhir periode untuk memastikan kesesuaian dengan catatan.<\/p>\n<p>Setelah itu, perusahaan menentukan nilai persediaan akhir dan biaya pokok penjualan (<a href=\"https:\/\/www.hashmicro.com\/id\/blog\/cost-of-goods-sold-cogs\/\">Cost of Goods Sold, COGS<\/a>) menggunakan rumus biaya per unit. Dengan rutin menerapkan langkah ini, bisnis dapat mengelola stok lebih efisien, mengurangi kesalahan, dan mempermudah pencatatan melalui <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/software-akuntansi-keuangan\/\">software akuntansi keuangan<\/a>&lt;&gt;.<\/p>\n<h3><strong>1. Rumus dan contoh perhitungan periodic inventory system<\/strong><\/h3>\n<p>Di dalam periodic inventory system, terdapat beberapa rumus penting yang digunakan untuk menghitung nilai <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/pentingnya-perhitungan-nilai-persediaan-akhir-bagi-perusahaan-anda\/\">persediaan akhir<\/a> dan biaya barang terjual (COGS). Berikut rumus lengkapnya:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Rumus<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Keterangan<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\">Nilai Persediaan Akhir<\/span><\/td>\n<td><span style=\"color: #000000;\">Persediaan awal + Pembelian &#8211; Biaya barang terjual<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\">Biaya Barang Terjual<\/span><\/td>\n<td><span style=\"color: #000000;\">Persediaan awal + Pembelian &#8211; Persediaan akhir<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\">Perkiraan Persediaan Akhir<\/span><\/td>\n<td><span style=\"color: #000000;\">Persediaan awal + Pembelian &#8211; Estimasi persediaan yang tersisa<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><strong>Contoh perhitungan:<\/strong><\/h4>\n<p>Sebuah bisnis memiliki persediaan awal sebesar RP 20.000.000, melakukan pembelian selama periode sebesar RP 50.000.000, dan memiliki estimasi persediaan tersisa sebesar RP 15.000.000.<\/p>\n<ol>\n<li><strong>Menghitung nilai persediaan akhir<\/strong>:\n<div class=\"math math-display\"><span class=\"katex-display\" style=\"color: #000000;\"><span class=\"katex\"><span class=\"katex-mathml\">Nilai Persediaan Akhir=20.000.000+50.000.000\u221215.000.000=55.000.000<\/span><\/span><\/span><\/div>\n<\/li>\n<li><strong>Menghitung biaya barang terjual (COGS)<\/strong>:\n<div class=\"math math-display\"><span class=\"katex-display\" style=\"color: #000000;\"><span class=\"katex\"><span class=\"katex-mathml\">Biaya Barang Terjual=20.000.000+50.000.000\u221255.000.000=15.000.000<\/span><\/span><\/span><\/div>\n<\/li>\n<\/ol>\n<p>Dengan menggunakan rumus-rumus ini, Anda dapat dengan mudah menghitung nilai persediaan akhir dan biaya barang terjual.<\/p>\n<h3><strong>2. Jurnal dan pencatatan akuntansi periodic inventory system<\/strong><\/h3>\n<p>Jurnal dan pencatatan akuntansi dalam periodic inventory system sangat penting untuk mengelola persediaan dalam <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekomendasi-sistem-manajemen-inventory-di-indonesia-yang-wajib-diketahui\/\">software inventaris<\/a> dan mencatat transaksi bisnis dengan akurat. Contoh jurnal umum:<\/p>\n<ul>\n<li><span style=\"color: #000000;\">Pencatatan persediaan awal<\/span><\/li>\n<li><span style=\"color: #000000;\">Pencatatan pembelian barang<\/span><\/li>\n<li><span style=\"color: #000000;\">Pencatatan biaya barang terjual<\/span><\/li>\n<li><span style=\"color: #000000;\">Pencatatan nilai persediaan akhir<\/span><\/li>\n<li><span style=\"color: #000000;\">Pencatatan estimasi persediaan yang tersisa<\/span><\/li>\n<\/ul>\n<h2><span style=\"color: #000000;\"><strong>Keuntungan Menggunakan Sistem Periodik Inventori<\/strong><\/span><\/h2>\n<p><span style=\"color: #000000;\">Implementasi periodic inventory system menawarkan banyak keuntungan dalam pengelolaan stok yang dapat meningkatkan efisiensi bisnis, seperti:<\/span><\/p>\n<ul>\n<li><strong>Stok terkendali:<\/strong> Dengan perhitungan rutin, Anda bisa menjaga stok tetap seimbang alias tidak berlebih dan tidak kekurangan, sehingga pengadaan lebih tepat sasaran.<\/li>\n<li><strong>Operasional lebih lancar:<\/strong> Jadwal hitung stok membantu menghemat waktu, menata gudang lebih rapi, dan mempercepat pengiriman ke pelanggan.<\/li>\n<li><strong>Data lebih akurat:<\/strong> Informasi stok yang tepat mendukung laporan keuangan dan analisis bisnis, sehingga keputusan manajemen jadi lebih terarah.<\/li>\n<\/ul>\n<p>Untuk memaksimalkan keuntungan ini, sebaiknya Anda menggunakan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekomendasi-software-akuntansi-di-indonesia\/\">software akuntansi terbaik<\/a> yang terintegrasi dengan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/aplikasi-stok-barang-terbaik\/\">aplikasi pengelolaan inventaris<\/a>. Software ini memudahkan pengolahan data dan memungkinkan pembuatan laporan persediaan yang lebih detail.<\/p>\n<p>Cek skema harga dibawah terlebih dahulu dari software akuntansi dan temukan solusi yang paling sesuai untuk kebutuhan bisnis Anda!<\/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><strong>Kapan Menggunakan Sistem Periodik Inventori?<\/strong><\/h2>\n<p>Memutuskan kapan menggunakan periodic inventory system sangat penting dalam operasional bisnis. Sistem ini cocok untuk bisnis dengan jumlah stok yang sedikit atau tidak bisa mencatat stok secara real-time.<\/p>\n<p>Pemilik bisnis dapat melakukan penghitungan stok secara berkala, misalnya setiap bulan, tanpa perlu investasi besar dalam teknologi.<\/p>\n<p>Sistem ini juga ideal jika stok bervariasi atau mengalami perubahan musiman, menghemat waktu dan sumber daya. Penghitungan berkala memungkinkan fokus pada operasional lain sambil tetap menjaga kontrol stok yang baik.<\/p>\n<p>Namun, pastikan kontrol persediaan yang baik dengan penghitungan stok yang akurat dan jurnal persediaan yang teratur. Metode periodik membantu mengelola stok dengan lebih baik, tetapi tidak memberikan informasi stok secara real-time.\u00a0<span id=\"5\"><\/span><\/p>\n<p>Pelajari kebutuhan bisnis Anda secara mendalam untuk memastikan bahwa sistem ini sesuai dengan ukuran dan kompleksitas persediaan bisnis Anda. Dengan demikian, bisnis Anda dapat berjalan lebih efisien dan efektif.<\/p>\n<h2><strong>Software Akuntansi Terbaik Untuk Mempermudah Metode Periodic Inventory System<\/strong><\/h2>\n<p><span style=\"color: #000000;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-141191\" style=\"color: #222222;\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-2.png\" alt=\"software akuntansi periodic inventory system\" width=\"1200\" height=\"650\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-2.png 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-2-300x163.png 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-2-1024x555.png 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-2-768x416.png 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-2-775x420.png 775w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-2-150x81.png 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-2-696x377.png 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/periodic-inventory-system-2-1068x580.png 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>Untuk mempermudah dan meningkatkan efisiensi penggunaan periodic inventory system, sangat disarankan untuk menggunakan software akuntansi terbaik. Dengannya, proses pencatatan persediaan dapat berjalan otomatis, akurat, dan real-time.<\/span><\/p>\n<p>Salah satu contohnya adalah <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><strong>software akuntansi HashMicro<\/strong><\/a>. HashMicro menawarkan fitur lengkap untuk pengelolaan persediaan dan akuntansi, memudahkan pencatatan transaksi persediaan dan menghasilkan laporan stok yang akurat.<\/p>\n<p>Dengan HashMicro, Anda dapat melakukan perhitungan persediaan secara bervariasi, mencatat transaksi dengan mudah, dan menghasilkan laporan keuangan yang penting.<\/p>\n<p>Memilih software akuntansi terbaik dari HashMicro dapat memberikan banyak keuntungan. Anda bisa menghemat waktu dan tenaga karena tidak perlu lagi melakukan pencatatan manual.<\/p>\n<p>Selain itu, informasi stok yang diperoleh menjadi lebih akurat dan tersedia secara real-time. Dengan demikian, operasional bisnis Anda akan menjadi lebih efisien dan kontrol persediaan akan meningkat secara signifikan.<\/p>\n<p><em>&#8220;Performa sistem akuntansi HashMicro mengesankan. Selain karena rangkaian fiturnya yang komprehensif, HashMicro telah berbasis kecerdasan buatan atau AI, sehingga pengalaman pengguna juga meningkat.&#8221;<\/em><\/p>\n<p><strong>&#8211; Jennifer Santoso,<\/strong> Head of Finance and Accounting<\/p>\n<h2><strong>Kesimpulan<\/strong><\/h2>\n<p>Periodic inventory system memungkinkan penghitungan stok secara berkala, membantu mencegah kelebihan atau kekurangan persediaan dan memastikan pengelolaan yang efisien.<\/p>\n<p>Untuk hasil optimal, gunakan <strong><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">software akuntansi<\/a><\/strong> HashMicro. Dengan fitur lengkapnya, HashMicro memudahkan pencatatan persediaan dan transaksi akuntansi, memberikan informasi stok yang akurat dan real-time.<\/p>\n<p>Coba <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\"><strong>demo gratis<\/strong><\/a> software akuntansi dari HashMicro 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\/2026\/01\/accounting-definitive.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive-m.webp\" alt=\"Accounting_Definisi\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<h2><span style=\"color: #000000;\"><strong>Pertanyaan Seputar Periodic Inventory System<\/strong><\/span><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><span style=\"color: #000000;\"><strong>Bagaimana cara memastikan keakuratan data dalam Periodic Inventory System?<\/strong><\/span><\/summary>\n<p><span style=\"color: #000000;\">Keakuratan data dalam Periodic Inventory System dapat dipastikan dengan melakukan penghitungan fisik persediaan secara teliti dan teratur.<\/span><\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><span style=\"color: #000000;\"><strong>Bagaimana Periodic Inventory System mempengaruhi laporan keuangan?<\/strong><\/span><\/summary>\n<p><span style=\"color: #000000;\">Periodic Inventory System mempengaruhi laporan keuangan dengan cara mencatat nilai persediaan dan biaya barang terjual (COGS) pada akhir periode.<\/span><\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><span style=\"color: #000000;\"><strong>Apakah Periodic Inventory System memerlukan pelatihan khusus untuk karyawan?<\/strong><\/span><\/summary>\n<p><span style=\"color: #000000;\">Meskipun Periodic Inventory System relatif sederhana, pelatihan dasar untuk karyawan sangat dianjurkan. Pelatihan ini membantu memastikan bahwa karyawan memahami cara melakukan penghitungan fisik persediaan dengan akurat dan mencatat transaksi dengan benar.<\/span><\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Bagaimana cara memastikan keakuratan data dalam Periodic Inventory System?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Keakuratan data dalam Periodic Inventory System dapat dipastikan dengan melakukan penghitungan fisik persediaan secara teliti dan teratur.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Bagaimana Periodic Inventory System mempengaruhi laporan keuangan?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Periodic Inventory System mempengaruhi laporan keuangan dengan cara mencatat nilai persediaan dan biaya barang terjual (COGS) pada akhir periode.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Apakah Periodic Inventory System memerlukan pelatihan khusus untuk karyawan?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Meskipun Periodic Inventory System relatif sederhana, pelatihan dasar untuk karyawan sangat dianjurkan. Pelatihan ini membantu memastikan bahwa karyawan memahami cara melakukan penghitungan fisik persediaan dengan akurat dan mencatat transaksi dengan benar.\"\n    }\n  }]\n}\n<\/script><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pelajari cara efektif mengelola stok dengan periodic inventory system dalam akuntansi dan tingkatkan efisiensi inventaris bisnis Anda.<\/p>\n","protected":false},"author":164,"featured_media":141188,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-141100","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":{"post_reviewer":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Definisi &amp; Implementasi Periodic Inventory System Akuntansi<\/title>\n<meta name=\"description\" content=\"Pelajari cara efektif mengelola stok dengan periodic inventory system dalam akuntansi dan tingkatkan efisiensi inventaris bisnis Anda.\" \/>\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\/periodic-inventory-system\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Definisi &amp; 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